{"id":292,"date":"2014-12-26T19:00:21","date_gmt":"2014-12-26T10:00:21","guid":{"rendered":"https:\/\/asagi-tax.com\/setsuzeinoki\/?p=292"},"modified":"2015-11-12T11:31:00","modified_gmt":"2015-11-12T02:31:00","slug":"a-checking-account-and-check","status":"publish","type":"post","link":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/a-checking-account-and-check-292","title":{"rendered":"\u5f53\u5ea7\u9810\u91d1\u3068\u5c0f\u5207\u624b\u306b\u3064\u3044\u3066\u306e\u57fa\u790e\u77e5\u8b58\u3068\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u4e00\u822c\u306b\u591a\u304f\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u306e\u306f\u300c\u666e\u901a\u9810\u91d1\u53e3\u5ea7\u300d\u3067\u3059\u304c\u3001\u4f01\u696d\u306e\u5546\u53d6\u5f15\u3067\u306f\u300c\u5f53\u5ea7\u9810\u91d1\u53e3\u5ea7\u300d\u304c\u591a\u304f\u5229\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3068\u3053\u308d\u3067\u7686\u69d8\u306f\u300c\u5f53\u5ea7\u9810\u91d1\u53e3\u5ea7\u300d\u305d\u306e\u53e3\u5ea7\u306e\u652f\u6255\u306b\u4f7f\u7528\u3055\u308c\u308b\u300c\u5c0f\u5207\u624b\u300d\u306b\u3064\u3044\u3066\u3069\u306e\u304f\u3089\u3044\u3054\u5b58\u77e5\u3067\u3059\u304b\uff1f<\/p>\n<ul>\n<li>\u8ab0\u3067\u3082\u53e3\u5ea7\u3092\u958b\u8a2d\u3067\u304d\u308b\u306e\uff1f<\/li>\n<li>\u666e\u901a\u9810\u91d1\u3088\u308a\u91d1\u5229\u304c\u9ad8\u3044\u306e\uff1f<\/li>\n<li>\uff11\u65e5\u306e\u5f15\u51fa\u9650\u5ea6\u984d\u306f\uff1f<\/li>\n<li>\u5c0f\u5207\u624b\u3092\u73fe\u91d1\u306b\u63db\u3048\u3066\u3082\u3089\u3046\u65b9\u6cd5\u306f\uff1f<\/li>\n<\/ul>\n<p>\u500b\u4eba\u3067\u306f\u3042\u307e\u308a\u8033\u306b\u3059\u308b\u3053\u3068\u306e\u306a\u3044\u300c\u5f53\u5ea7\u9810\u91d1\u53e3\u5ea7\u300d\u3068\u300c\u5c0f\u5207\u624b\u300d\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p><!--more--><\/p>\n<p><span style=\"color: #000000;\"><strong>\u3000\u3000\u3000\u3000\u3000<span style=\"text-decoration: underline; color: #993300;\">\u5404\u91d1\u878d\u6a5f\u95a2\uff08\u9280\u884c\uff09\u306b\u3088\u3063\u3066\u3001\u5b9f\u969b\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u5185\u5bb9\u3001\u53d6\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/span><\/p>\n<p><strong><span style=\"color: #993300;\">\u3000\u3000\u3000\u3000\u3000<\/span><span style=\"text-decoration: underline; color: #993300;\">\u8a73\u3057\u304f\u306f\u3001\u3054\u81ea\u8eab\u306e\u304a\u53d6\u5f15\u9280\u884c\u306b\u3054\u78ba\u8a8d\u3044\u305f\u3060\u304d\u307e\u3059\u3088\u3046\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<h2>\u5f53\u5ea7\u9810\u91d1\u306b\u3064\u3044\u3066<\/h2>\n<p>\u8f9e\u66f8\u3067\u300c\u5f53\u5ea7\u300d\u3092\u8abf\u3079\u308b\u3068\u3001\u300c\u2460\u305d\u306e\u5834\u3002\u5373\u5ea7\u3002\u2461\u3057\u3070\u3089\u304f\u306e\u9593\u3002\u5f53\u9762\u3002\u3055\u3057\u3042\u305f\u308a\u300d\u3068\u8f09\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5f53\u5ea7\u9810\u91d1\u306f\u3001\u9810\u3051\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u300c\u3059\u3050\u306b\u4f7f\u3046\u8cc7\u91d1\u3092\u4e00\u6642\u7684\u306b\u7f6e\u304f\u300d\u3068\u3044\u3046\u610f\u5473\u304c\u8fd1\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<h3>\u5f53\u5ea7\u9810\u91d1\u306e\u7279\u5fb4<\/h3>\n<ul>\n<li>\u4e3b\u306b\u3001\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u624b\u5f62\u3084\u5c0f\u5207\u624b\u306e\u652f\u6255\u306e\u6c7a\u6e08\u3092\u884c\u3046\u305f\u3081\u306e\u53e3\u5ea7\u3067\u3059\u3002<\/li>\n<li>\u7121\u5229\u606f\u3067\u3059\u3002\u6cd5\u5f8b\uff08\u81e8\u6642\u91d1\u5229\u8abf\u6574\u6cd5\uff09\u3067\u5229\u606f\u3092\u4ed8\u3051\u308b\u3053\u3068\u304c\u7981\u3058\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n<li>\u6255\u623b\uff08\u51fa\u91d1\uff09\u306f\u3001\u5c0f\u5207\u624b\u3084\u624b\u5f62\u3001\u53e3\u5ea7\u632f\u66ff\u3067\u968f\u6642\u884c\u3048\u307e\u3059\u3002\uff21\uff34\uff2d\u3084\u632f\u8fbc\u652f\u6255\u306f\u884c\u3048\u307e\u305b\u3093\u3002<\/li>\n<li>\u9810\u5165\uff08\u5165\u91d1\uff09\u306f\u3001\u5f53\u5ea7\u9810\u91d1\u5165\u91d1\u5e33\u3067\u968f\u6642\u884c\u3048\u307e\u3059\u3002<\/li>\n<li>\u9810\u5165\u306f\u30011\u5186\u4ee5\u4e0a1\u5186\u5358\u4f4d\u3067\u3059\u3002<\/li>\n<li>\u901a\u5e33\u306f\u6709\u308a\u307e\u305b\u3093\u3002\u4e00\u5b9a\u671f\u9593\u3054\u3068\u306b\u53d6\u5f15\u72b6\u6cc1\u7167\u5408\u8868\uff08\u53d6\u5f15\u306e\u660e\u7d30\u66f8\uff09\u304c\u5c4a\u304d\u307e\u3059\u3002<\/li>\n<li>\u516c\u5171\u6599\u91d1\u306e\u81ea\u52d5\u652f\u6255\u3044\u3084\u3001\u682a\u5f0f\u914d\u5f53\u91d1\u306e\u81ea\u52d5\u53d7\u3051\u53d6\u308a\u304c\u884c\u3048\u307e\u3059\u3002<\/li>\n<li>\u91d1\u878d\u6a5f\u95a2\u304c\u7834\u7dbb\u3057\u3066\u3082\u300c\u6c7a\u6e08\u7528\u9810\u91d1\u300d\u3068\u3057\u3066\u3001\u9810\u91d1\u4fdd\u967a\u5236\u5ea6\u306b\u3088\u308a\u5168\u984d\u4fdd\u8b77\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3>\u5f53\u5ea7\u9810\u91d1\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u4fbf\u5229\u306a\uff21\uff34\uff2d\u304c\u4f7f\u3048\u305a\u5229\u606f\u3082\u3064\u304b\u306a\u3044\u306e\u306b\u4f55\u6545\u3001\u5f53\u5ea7\u9810\u91d1\u3092\u5229\u7528\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u3002\u305d\u308c\u306f\u3001\u6b21\u306e\uff14\u3064\u306e\u70b9\u3067\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u4f7f\u3044\u3084\u3059\u3044\u306e\u3060\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4>\u2460\u5c0f\u5207\u624b\u3084\u624b\u5f62\u3067\u652f\u6255\u6c7a\u6e08\u3092\u884c\u3048\u308b<\/h4>\n<p>\u652f\u6255\u5074\u3082\u53d7\u53d6\u5074\u3082\u591a\u984d\u306e\u73fe\u91d1\u3092\u6301\u3064\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u5f53\u5ea7\u9810\u91d1\u53e3\u5ea7\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u305d\u306e\u5834\u3067\u652f\u6255\u304c\u5fc5\u8981\u3068\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u5c0f\u5207\u624b\u3084\u624b\u5f62\u3067\u652f\u6255\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\uff08\u5c0f\u5207\u624b\u3084\u624b\u5f62\u306e\u53d7\u53d6\u5074\u306f\u5f53\u5ea7\u9810\u91d1\u53e3\u5ea7\u304c\u306a\u304f\u3066\u3082\u5229\u7528\u3067\u304d\u307e\u3059\u3002\uff09<\/p>\n<h4>\u2461\u5f15\u51fa\u9650\u5ea6\u984d\u306e\u5236\u9650\u304c\u306a\u3044<\/h4>\n<p>\u666e\u901a\u9810\u91d1\u3067\u306f\u3001\uff11\u65e5\u5f53\u305f\u308a\u306e\u5f15\u51fa\u3057\u984d\u306b\u306f\u5236\u9650\uff08\u500b\u4eba\uff1a100\u4e07\u5186\u3001\u6cd5\u4eba\uff1a1,000\u4e07\u5186\uff09\u304c\u6709\u308a\u307e\u3059\u3002\u4f01\u696d\u9593\u306e\u53d6\u5f15\u3067\u306f\u53d6\u5f15\u91d1\u984d\u304c\u5927\u304d\u3044\u3053\u3068\u3082\u3042\u308a\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u9650\u5ea6\u984d\u5236\u9650\u306e\u306a\u3044\u5f53\u5ea7\u9810\u91d1\u3092\u5229\u7528\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2462\u5f15\u51fa\u306e\u624b\u6570\u6599\u304c\u639b\u304b\u3089\u306a\u3044<\/h4>\n<p>\u5f53\u5ea7\u9810\u91d1\u3067\u306f\u3001\uff21\uff34\uff2d\u3084\u632f\u8fbc\u652f\u6255\u306f\u884c\u3048\u307e\u305b\u3093\u306e\u3067\uff21\uff34\uff2d\u624b\u6570\u6599\u3084\u632f\u8fbc\u624b\u6570\u6599\u304c\u639b\u304b\u308a\u307e\u305b\u3093\u3002\u632f\u8fbc\u91d1\u984d\u306b\u5fdc\u3058\u3066\u5909\u308f\u308b\u624b\u6570\u6599\u3001\u91d1\u984d\u304c\u5927\u304d\u3044\u3068\u624b\u6570\u6599\u304c\u6570\u4e07\u5186\u306b\u306a\u308b\u3053\u3068\u3082\u6709\u308a\u307e\u3059\u3057\u3001\u305f\u3068\u3048\uff11\u56de\u5206\u304c\u6570\u767e\u5186\u3067\u3082\u56de\u6570\u304c\u591a\u304f\u306a\u308b\u3068\u5927\u304d\u306a\u984d\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<h4>\u2463\u5f53\u5ea7\u501f\u8d8a\u304c\u5229\u7528\u3067\u304d\u308b<\/h4>\n<p>\u5f53\u5ea7\u9810\u91d1\u53e3\u5ea7\u958b\u8a2d\u306e\u3068\u304d\u306b\u91d1\u878d\u6a5f\u95a2\u3068\u300c\u5f53\u5ea7\u501f\u8d8a\u5951\u7d04\u300d\u3092\u7d50\u3073\u501f\u8d8a\u9650\u5ea6\u984d\u306e\u8a2d\u5b9a\u3092\u884c\u3063\u3066\u304a\u304f\u3068\u3001\u652f\u6255\u306e\u969b\u306b\u5f53\u5ea7\u9810\u91d1\u6b8b\u9ad8\u304c\u4e0d\u8db3\u3057\u305f\u5834\u5408\u306b\u306f\u501f\u8d8a\u9650\u5ea6\u984d\u3092\u4e0a\u9650\u3068\u3057\u3066\u81ea\u52d5\u7684\u306b\u878d\u8cc7\u304c\u304a\u3053\u306a\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u53e3\u5ea7\u306e\u6b8b\u9ad8\u304c\uff12\uff15\uff10\u4e07\u5186\u3042\u308a\u307e\u3059\u3002\uff13\uff10\uff10\u4e07\u5186\u306e\u652f\u6255\u304c\u5fc5\u8981\u3068\u306a\u3063\u305f\u5834\u5408<\/p>\n<p>\u3010 \uff12\uff15\uff10\u4e07\u5186 \uff0d \uff13\uff10\uff10\u4e07\u5186 \uff1d \uff0d\uff15\uff10\u4e07\u5186 \u3011\u3064\u307e\u308a\u3001\uff15\uff10\u4e07\u5186\u8db3\u308a\u307e\u305b\u3093\u306e\u3067\u652f\u6255\u304c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5f53\u5ea7\u9810\u91d1\u53e3\u5ea7\u306b\u501f\u8d8a\u9650\u5ea6\u984d\u306e\u8a2d\u5b9a\u3092\u884c\u3063\u3066\u304a\u304f\u3068\u3001\u4e0d\u8db3\u5206\u304c\u9650\u5ea6\u984d\u5185\u306a\u3089\u652f\u6255\u304c\u884c\u3048\u307e\u3059\u3002\uff12\uff15\uff10\u4e07\u5186\u306e\u5f53\u5ea7\u9810\u91d1\u6b8b\u9ad8\u3067\uff13\uff10\uff10\u4e07\u5186\u306e\u5c0f\u5207\u624b\u3092\u4f5c\u6210\u3067\u304d\u308b\u306e\u3067\u3059\u3002\u4e0d\u8db3\u5206\u306f\u4e00\u6642\u7684\u306b\u501f\u5165\u3092\u3057\u305f\u72b6\u614b\u3067\u3001\u6b8b\u9ad8\u304c\u30de\u30a4\u30ca\u30b9\uff08\uff0d\uff09\u3067\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u304c\u300c\u5f53\u5ea7\u501f\u8d8a\u300d\u3067\u3059\u3002\u305d\u306e\u5f8c\u3001\u5165\u91d1\u304c\u3042\u3063\u305f\u3068\u304d\u306b\u81ea\u52d5\u7684\u306b\u8fd4\u6e08\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<h3>\u5f53\u5ea7\u9810\u91d1\u3092\u958b\u8a2d\u3059\u308b\u306b\u306f<\/h3>\n<p>\u91d1\u878d\u6a5f\u95a2\u3067\u6240\u5b9a\u306e\u5be9\u67fb\u304c\u3042\u308a\u307e\u3059\u3002\u5be9\u67fb\u306b\u901a\u308a\u300c\u5f53\u5ea7\u52d8\u5b9a\u53d6\u5f15\u5951\u7d04\u300d\u3092\u7d50\u3076\u3053\u3068\u3067\u5f53\u5ea7\u9810\u91d1\u53e3\u5ea7\u304c\u958b\u8a2d\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5be9\u67fb\u5185\u5bb9\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u304c\u4e00\u822c\u7684\u306a\u5185\u5bb9\u306f\u6b21\u306e\u3088\u3046\u306a\u9805\u76ee\u3068\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u4f1a\u793e\u306e\u5b9f\u614b\uff08\u767b\u8a18\u7c3f\u8b04\u672c\u3001\u5370\u9451\u8a3c\u660e\u66f8\uff09<\/li>\n<li>\u904e\u53bb\u306e\u9810\u91d1\u53d6\u5f15\u7b49\u306e\u5b9f\u7e3e<\/li>\n<li>\u904e\u53bb\u306e\u4e0d\u6e21\u308a\u4e8b\u6545\u306e\u6709\u7121<\/li>\n<li>\u4e8b\u696d\u5185\u5bb9\u3084\u4e8b\u696d\u72b6\u6cc1<\/li>\n<li>\u4f1a\u793e\u6c7a\u7b97(\u58f2\u4e0a\u3001\u5229\u76ca\u306a\u3069)<\/li>\n<li>\u624b\u5f62\u53d6\u5f15\u306e\u5fc5\u8981\u6027<\/li>\n<li>\u4ee3\u8868\u8005\u306e\u7d4c\u6b74\u30fb\u4fe1\u7528\u529b\uff08\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\uff09<\/li>\n<\/ul>\n<h3>\u5f53\u5ea7\u9810\u91d1\u306b\u95a2\u308f\u308b\u624b\u6570\u6599<\/h3>\n<p>\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4e3b\u306a\u3082\u306e\u3068\u3057\u3066\u6b21\u306e\uff14\u3064\u304c\u6709\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5f53\u5ea7\u9810\u91d1\u53e3\u5ea7\u958b\u8a2d\u624b\u6570\u6599<\/li>\n<li>\u5c0f\u5207\u624b\u7528\u7d19\u767a\u884c\u624b\u6570\u6599<\/li>\n<li>\u624b\u5f62\u7528\u7d19\u767a\u884c\u624b\u6570\u6599<\/li>\n<li>\u624b\u5f62\u3084\u5c0f\u5207\u624b\u306e\u4ea4\u63db\u624b\u6570\u6599<\/li>\n<\/ul>\n<h2>\u00a0\u5c0f\u5207\u624b\u30fb\u624b\u5f62\u306b\u3064\u3044\u3066<\/h2>\n<p>\u5f53\u5ea7\u9810\u91d1\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306e\uff11\u3064\u306b\u3082\u306a\u3063\u3066\u3044\u308b\u5c0f\u5207\u624b\u30fb\u624b\u5f62\u3067\u306e\u652f\u6255\u6c7a\u6e08\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>\u624b\u5f62\u306b\u306f\u300c\u7d04\u675f\u624b\u5f62\u300d\u3068\uff3b\u70ba\u66ff\u624b\u5f62\uff3d\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u300c\u70ba\u66ff\u624b\u5f62\u300d\u306f\u73fe\u5728\u3067\u306f\u4e3b\u3068\u3057\u3066\u8f38\u51fa\u696d\u8005\u304c\u8f38\u5165\u696d\u8005\u304b\u3089\u4ee3\u91d1\u3092\u53d6\u7acb\u3066\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4eca\u56de\u306f\u57fa\u672c\u7684\u306a\u6027\u683c\u3084\u9280\u884c\uff08\u91d1\u878d\u6a5f\u95a2\uff09\u3067\u306e\u53d6\u6271\u3044\u306b\u5171\u901a\u70b9\u306e\u591a\u3044\u300c\u5c0f\u5207\u624b\u300d\u3068\u300c\u7d04\u675f\u624b\u5f62\u300d\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5c0f\u5207\u624b\u30fb\u7d04\u675f\u624b\u5f62\u306e\u7279\u5fb4<\/h3>\n<ul>\n<li>1\u679a\u306e\u7d19\u3067\u6e08\u3080\u306e\u3067\u3001\u6301\u3061\u904b\u3073\u306b\u4fbf\u5229\u3002<\/li>\n<li>\u73fe\u91d1\u3092\u6301\u3064\u5fc5\u8981\u304c\u306a\u3044\u306e\u3067\u3001\u5b89\u5168\u3002<\/li>\n<li>\u7d1b\u5931\u3084\u76d7\u96e3\u306a\u3069\u306b\u3042\u3063\u305f\u5834\u5408\u3082\u3001\u88ab\u5bb3\u3092\u9632\u304e\u3084\u3059\u3044\u3002<\/li>\n<li>\u9280\u884c\uff08\u91d1\u878d\u6a5f\u95a2\uff09\u306b\u652f\u6255\u306e\u8a18\u9332\u304c\u6b8b\u308a\u3001\u5c4a\u304f\u53d6\u5f15\u306e\u660e\u7d30\u66f8\u304c\u7d4c\u7406\u51e6\u7406\u4e0a\u3067\u5f79\u7acb\u3064\u3002<\/li>\n<li>\u652f\u6255\u306e\u969b\u3001\u78ba\u8a8d\u306e\u305f\u3081\u73fe\u91d1\u3092\u6570\u3048\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u624b\u9593\u304c\u7701\u3051\u308b\u3002<\/li>\n<\/ul>\n<h3>\u7d04\u675f\u624b\u5f62\u30fb\u5c0f\u5207\u624b\u3092\u4f7f\u7528\u3059\u308b\u65b9\u6cd5<\/h3>\n<ol>\n<li>\u300c\u5f53\u5ea7\u52d8\u5b9a\u53d6\u5f15\u5951\u7d04\u300d\u3092\u7d50\u3073\u5f53\u5ea7\u9810\u91d1\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u305f\u3068\u304d\u306b\u3001\u7d04\u675f\u624b\u5f62\u7528\u7d19\u3084\u5c0f\u5207\u624b\u5e33\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u307e\u3059\u3002\uff08\u6709\u6599\uff09<\/li>\n<li>\u7d04\u675f\u624b\u5f62\u7528\u7d19\u3084\u5c0f\u5207\u624b\u5e33\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3001\u63a7\u3048\u5206\u304b\u3089\u5207\u308a\u96e2\u3057\u3066\u652f\u6255\u3046\u76f8\u624b\u306b\u624b\u6e21\u3057\u307e\u3059\u3002\u3053\u308c\u3092\u300c\u632f\u308a\u51fa\u3059\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/li>\n<li>\u53d7\u53d6\u3063\u305f\u4eba\u304c\u3001\u9280\u884c\uff08\u91d1\u878d\u6a5f\u95a2\uff09\u306b\u6301\u53c2\u3057\u3066\u652f\u6255\u3092\u53d7\u3051\u307e\u3059\u3002<\/li>\n<\/ol>\n<h3>\u7d04\u675f\u624b\u5f62\u306e\u3057\u304f\u307f<\/h3>\n<p>\u57fa\u672c\u7684\u306b\u306f\u5c0f\u5207\u624b\u306e\u3057\u304f\u307f\u3068\u540c\u3058\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u5c0f\u5207\u624b\u3068\u7570\u306a\u308b\u70b9\u3092\u6319\u3052\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<table style=\"height: 203px;\" width=\"734\">\n<tbody>\n<tr>\n<td width=\"76\"><\/td>\n<td width=\"123\">\u5f53\u5ea7\u9810\u91d1\u6b8b\u9ad8<\/td>\n<td width=\"236\">\u652f\u6255\u306e\u305f\u3081\u306e\u5448\u793a<\/td>\n<td width=\"132\">\u73fe\u91d1\u5316\u306e\u3057\u3084\u3059\u3055<\/td>\n<\/tr>\n<tr>\n<td width=\"76\">\u5c0f\u5207\u624b<\/td>\n<td width=\"123\">\u632f\u51fa\u3059\u969b\u632f\u51fa\u3059\u91d1\u984d\u4ee5\u4e0a\u5fc5\u8981<\/td>\n<td width=\"236\">\u632f\u51fa\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff11\uff10\u65e5\u9593(\u6700\u7d42\u65e5\u304c\u9280\u884c\u306e\u4f11\u696d\u65e5\u306b\u3042\u305f\u3063\u305f\u5834\u5408\u306f\u3001\u7fcc\u55b6\u696d\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u308b)<\/td>\n<td width=\"132\">\u652f\u6255\u306e\u5448\u793a\u304b\u3089\u6570\u65e5\u3067\u73fe\u91d1\u5316\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<td width=\"76\">\u7d04\u675f\u624b\u5f62<\/td>\n<td width=\"123\">\u652f\u6255\u671f\u65e5\u307e\u3067\u306b\u632f\u51fa\u3057\u984d\u4ee5\u4e0a\u3092\u5165\u91d1\u3059\u308c\u3070\u3088\u3044<\/td>\n<td width=\"236\">\u652f\u6255\u671f\u65e5\u3092\u542b\u3081\u3066\uff13\u65e5\u9593(\uff13\u65e5\u9593\u306b\u9280\u884c\u306e\u4f11\u696d\u65e5\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u65e5\u6570\u3060\u3051\u5ef6\u9577\u3055\u308c\u308b)<\/td>\n<td width=\"132\">\u652f\u6255\u671f\u65e5\u304c\u6765\u306a\u3044\u3068\u73fe\u91d1\u5316\u4e0d\u53ef(\u6ce8\uff11)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>(\u6ce8\uff11)\u624b\u5f62\u306b\u3088\u3063\u3066\u306f\u3001\u652f\u6255\u671f\u65e5\u307e\u3067\u306e\u5229\u606f\u5206\uff08\u5272\u5f15\u6599\u3068\u3044\u3044\u307e\u3059\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3067\u9280\u884c\u306b\u8cb7\u53d6\u3063\u3066\u3082\u3089\u3044\u3001\u652f\u6255\u671f\u65e5\u524d\u306b\u73fe\u91d1\u5316\u3000\u3000\u3000\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3092\u300c\u624b\u5f62\u3092\u5272\u5f15\u3044\u3066\u3082\u3089\u3046\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5c0f\u5207\u624b\u306e\u3057\u304f\u307f<\/h3>\n<p>\u5c0f\u5207\u624b\u306f\u3069\u306e\u3088\u3046\u306a\u6d41\u308c\u3067\u51e6\u7406\u304c\u884c\u308f\u308c\u3066\u3044\u304f\u306e\u3067\u3057\u3087\u3046\u3002\u4e0b\u306e\u56f3\u3092\u4f7f\u3063\u3066\u5c0f\u5207\u624b\u306e\u6d41\u308c\u3092\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-299 size-full\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/12\/kogittesikumi.jpg\" alt=\"kogittesikumi\" width=\"768\" height=\"599\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/12\/kogittesikumi.jpg 768w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/12\/kogittesikumi-300x233.jpg 300w\" sizes=\"(max-width: 768px) 100vw, 768px\" 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loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-306 \" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/12\/66c19942ab4ba346fdb64ccc04cde373-1024x697.jpg\" alt=\"\u30ad\u30e3\u30d7\u30c1\u30e3\" width=\"728\" height=\"495\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/12\/66c19942ab4ba346fdb64ccc04cde373-1024x697.jpg 1024w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/12\/66c19942ab4ba346fdb64ccc04cde373-300x204.jpg 300w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2014\/12\/66c19942ab4ba346fdb64ccc04cde373.jpg 1071w\" sizes=\"(max-width: 728px) 100vw, 728px\" 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