{"id":402,"date":"2015-02-24T17:00:34","date_gmt":"2015-02-24T08:00:34","guid":{"rendered":"https:\/\/asagi-tax.com\/setsuzeinoki\/?p=402"},"modified":"2015-11-12T11:31:54","modified_gmt":"2015-11-12T02:31:54","slug":"how-to-know-blpl","status":"publish","type":"post","link":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/how-to-know-blpl-402","title":{"rendered":"\u8ab0\u3067\u3082\u308f\u304b\u308b\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u8aad\u307f\u65b9"},"content":{"rendered":"<p>\u793e\u4f1a\u4eba\u306b\u306a\u3063\u3066\u521d\u3081\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u3044\u3046\u8a00\u8449\u3092\u805e\u3044\u305f\u65b9\u304c\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u306a\u305c\u3053\u306e\u3088\u3046\u306a\u66f8\u985e\u304c\u5fc5\u8981\u306a\u306e\u304b\u3001\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u5206\u304b\u3089\u305a\u3001\u300e\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u614b\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3089\u7406\u89e3\u3057\u307e\u3057\u3087\u3046\u300f\u3068\u8a00\u308f\u308c\u308b\u65b9\u304c\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u5b9f\u969b\u8aad\u3093\u3067\u307f\u308b\u3068\u3061\u3093\u3077\u3093\u304b\u3093\u3077\u3093\u3002\u3057\u304b\u3057\u7c3f\u8a183\u7d1a\u306f\u9ad8\u6821\u5352\u696d\u30ec\u30d9\u30eb\u3068\u8a00\u308f\u308c\u4f55\u3068\u306a\u304f\u7406\u89e3\u3057\u305f\u6c17\u6301\u3061\u306b\u306a\u308b\u3001\u305d\u3093\u306a\u65b9\u3082\u5b89\u5fc3\u3057\u3066\u304f\u3060\u3055\u3044\uff01\u30b9\u30c6\u30c3\u30d7\u3092\u8e0f\u3093\u3067\u3054\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><!--more--><\/p>\n<h2>\u00a0<strong>1<\/strong><strong>.<\/strong><strong>\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u3069\u306e\u304f\u3089\u3044\u7406\u89e3\u3057\u305f\u3089\u3044\u3044\uff1f<\/strong><\/h2>\n<p>\u521d\u3081\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u8aad\u307e\u308c\u308b\u65b9\u306f\u3053\u308c\u3089\u3092\u300e\u65e5\u672c\u8a9e\u3067\u3042\u3063\u3066\u65e5\u672c\u8a9e\u3067\u3042\u3089\u305a\u300f\u3068\u601d\u3063\u3066\u8aad\u3093\u3067\u304f\u3060\u3055\u3044\u3002\u5916\u56fd\u8a9e\u306e\u3088\u3046\u306b\u521d\u3081\u3066\u805e\u304f\u5358\u8a9e\u3070\u304b\u308a\u3067\u3059\u3002\u6700\u521d\u306f\u5916\u56fd\u8a9e\u3092\u65e5\u672c\u8a9e\u306b\u8a33\u3059\u3088\u3046\u306a\u611f\u899a\u3067\u4e00\u3064\u305a\u3064\u4e01\u5be7\u306b\u898b\u3066\u3044\u304f\u3068\u3001\u81ea\u7136\u3068\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u7d4c\u55b6\u72b6\u6cc1\u3092\u65e5\u5e38\u4f1a\u8a71\u30ec\u30d9\u30eb\u307e\u3067\u7406\u89e3\u3059\u308b\u3053\u3068\u3060\u3068\u601d\u3044\u307e\u3059\u3002\u5916\u56fd\u8a9e\u3067\u3082\u65e5\u5e38\u4f1a\u8a71\u30ec\u30d9\u30eb\u306b\u7406\u89e3\u3059\u308c\u3070\u3044\u3044\u65b9\u3001\u4ed5\u4e8b\u3067\u4f7f\u3046\u305f\u3081\u306b\u5c02\u9580\u7528\u8a9e\u307e\u3067\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u65b9\u304c\u3044\u308b\u3068\u540c\u69d8\u306b\u7d4c\u55b6\u72b6\u614b\u306e\u7406\u89e3\u3082\u500b\u3005\u306e\u7acb\u5834\u306b\u3088\u308a\u7406\u89e3\u3059\u308b\u5fc5\u8981\u306b\u5dee\u304c\u3042\u308a\u307e\u3059\u3002\u6700\u521d\u304b\u3089\u5c02\u9580\u7528\u8a9e\u306b\u305f\u3069\u308a\u3064\u304f\u65b9\u306f\u3044\u307e\u305b\u3093\u3002\u82f1\u8a9e\u3092\u4e2d\u5b66\u9ad8\u68216\u5e74\u9593\u52c9\u5f37\u3057\u3066\u3082\u65e5\u5e38\u4f1a\u8a71\u3092\u30da\u30e9\u30da\u30e9\u3067\u304d\u308b\u65b9\u306f\u5c11\u306a\u3044\u3088\u3046\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u5b8c\u74a7\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u3082\u7c21\u5358\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u3067\u3082\u5916\u56fd\u306b\u4f4f\u3093\u3067\u5fc5\u8981\u306b\u99c6\u3089\u308c\u308c\u3070\uff13\u304b\u6708\u3067\u4f1a\u8a71\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u82e6\u624b\u306b\u305b\u305a\u53ef\u80fd\u306a\u9650\u308a\u89e6\u308c\u3066\u3044\u3063\u3066\u304f\u3060\u3055\u3044\u3002\u305d\u308c\u3067\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u8aad\u307f\u9032\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><strong>2.<\/strong><strong>\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306f 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sheet\u3000B\/S\uff09\u3068\u3082\u547c\u3070\u308c\u3066\u304a\u308a\u3001\u8cc7\u7523\u306e\u90e8\u306e\u5408\u8a08\u984d\u3068\u8ca0\u50b5\u30fb\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u5408\u8a08\u984d\u306f\u4e00\u81f4\u3057\u307e\u3059\u3002\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u30d0\u30e9\u30f3\u30b9\u304c\u3068\u3066\u3082\u5927\u5207\u3067\u3059\u3002\u8868\u306e\u5de6\u5074\u304c\u8cc7\u672c\u306e\u904b\u7528\u5f62\u614b\uff08\u8cc7\u7523\uff09\u3092\u8868\u3057\u3001\u8868\u306e\u53f3\u5074\u304c\u8cc7\u672c\u306e\u8abf\u9054\u5148\uff08\u7dcf\u8cc7\u672c\uff09\u3092\u8868\u3057\u3066\u3044\u307e\u3059\u3002\u8cc7\u91d1\u306e\u8abf\u9054\u5148\uff08\u7dcf\u8cc7\u672c\uff09\u306b\u306f\u8ca0\u50b5\uff08\u4ed6\u4eba\u306b\u8fd4\u3059\u7fa9\u52d9\u306e\u3042\u308b\u8cc7\u672c\uff09\u3068\u7d14\u8cc7\u7523\uff08\u8fd4\u3059\u7fa9\u52d9\u306e\u306a\u3044\u8cc7\u672c\uff09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-406 aligncenter\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/1.png\" alt=\"1\" width=\"438\" height=\"253\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/1.png 438w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/1-300x173.png 300w\" sizes=\"(max-width: 438px) 100vw, 438px\" \/><\/a><\/p>\n<p>\u305d\u308c\u3067\u306f\u3055\u3089\u306b\u5177\u4f53\u7684\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/2.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-407 aligncenter\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/2.png\" alt=\"2\" width=\"1068\" height=\"1299\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/2.png 1068w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/2-246x300.png 246w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/2-841x1024.png 841w\" sizes=\"(max-width: 1068px) 100vw, 1068px\" \/><\/a><\/p>\n<h3><strong>\u2460\uff1c\u8cc7\u7523\uff1e<\/strong><\/h3>\n<p>\u8cc7\u7523\u3068\u306f\u671f\u9593\u4e2d\u96c6\u3081\u3066\u304d\u305f\u8ca1\u7523\u3092\u3069\u306e\u3088\u3046\u306a\u72b6\u614b\u3067\u6301\u3063\u3066\u3044\u308b\u304b\u3092\u8868\u3057\u307e\u3059\u3002\u8cc7\u7523\u306f\u73fe\u9810\u91d1\u3001\u58f2\u639b\u91d1\u3001\u5099\u54c1\u7b49\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8cc7\u7523\u306f\u539f\u5247\u3068\u3057\u3066<span style=\"text-decoration: underline;\">\u63db\u91d1\u6027\u306e\u9ad8\u3044\u3082\u306e\u3001\u73fe\u91d1\u5316\u3057\u3084\u3059\u3044\u9806\u756a\u306b\u4e26\u3093\u3067\u3044\u307e\u3059\u3002<\/span>\u73fe\u91d1\u306a\u304f\u3057\u3066\u5546\u58f2\u3067\u304d\u306a\u3044\u3088\u3046\u306b\u3001\u8cc7\u7523\u3068\u306f\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u305f\u3081\u306b\u5fc5\u8981\u3067\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u8cc7\u7523\u306f\u300e\u6d41\u52d5\u8cc7\u7523\u300f\u3068\u300e\u56fa\u5b9a\u8cc7\u7523\u300f\u3068\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u305d\u308c\u3067\u306f\u5177\u4f53\u7684\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4><strong>\u2460-<\/strong><strong>\u2160\u3000\u6d41\u52d5\u8cc7\u7523<\/strong><\/h4>\n<p>\u6d41\u52d5\u8cc7\u7523\u3068\u306f\u4e00\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u5316\u304c\u53ef\u80fd\u3067\u3042\u308b\u6d41\u52d5\u6027\u306e\u3042\u308b\u8cc7\u7523\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u9006\u306b\u4e00\u5e74\u305f\u3063\u3066\u3082\u56de\u53ce\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u56de\u53ce\u4e0d\u80fd\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u73fe\u9810\u91d1\u3001\u53d7\u53d6\u624b\u5f62\u3001\u58f2\u639b\u91d1\u3001\u672a\u53ce\u5165\u91d1\u7b49\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4><strong>\u2460-<\/strong><strong>\u2161\u3000\u56fa\u5b9a\u8cc7\u7523<\/strong><\/h4>\n<p>\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\u4e00\u5e74\u3092\u8d85\u3048\u9577\u671f\u306b\u308f\u305f\u3063\u3066\u4f1a\u793e\u304c\u4f7f\u7528\u3001\u4fdd\u6709\u3059\u308b\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002\u4f1a\u793e\u304c\u5927\u304d\u304f\u306a\u308b\u306b\u3064\u308c\u3066\u5145\u5b9f\u5897\u52a0\u50be\u5411\u306b\u3042\u308b\u8cc7\u7523\u3067\u3059\u3002<\/p>\n<h5><strong>\u2460-<\/strong><strong>\u2161-1<\/strong><strong>\u3000<\/strong>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/h5>\n<p>\u5efa\u7269\u3001\u6a5f\u68b0\u3001\u571f\u5730\u7b49\u304c\u3042\u308a\u307e\u3059\u3002\u5f62\u306e\u898b\u3048\u308b\u8cc7\u7523\u3067\u3059\u3002\u6642\u9593\u304c\u305f\u3064\u306b\u3064\u308c\u52a3\u5316\u3084\u511f\u5374\u3057\u3066\u3044\u304f\u5834\u5408\u3082\u591a\u3044\u306e\u3067\u3001\u4fee\u7406\u3001\u8cb7\u3044\u66ff\u3048\u306a\u3069\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u66f8\u304d\u65b9\u306f\u76f4\u63a5\u6cd5\u3001\u9593\u63a5\u6cd5\u3068\u3042\u308a\u3001\u4f8b\u306f\u76f4\u63a5\u6cd5\u3067\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u3002\uff09<\/p>\n<h5>\u00a0<strong>\u2460-<\/strong><strong>\u2161-2<\/strong><strong>\u3000<\/strong>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523<\/h5>\n<p>\u96fb\u8a71\u52a0\u5165\u6a29\u3084\u3001\u6c34\u9053\u65bd\u8a2d\u5229\u7528\u6a29\u7b49\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u5f62\u3092\u6301\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<h5>\u00a0<strong>\u2460-<\/strong><strong>\u2161-3<\/strong><strong>\u3000<\/strong>\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523<\/h5>\n<p>\u51fa\u8cc7\u91d1\u3001\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u3001\u6cd5\u4eba\u4fdd\u967a\u7a4d\u7acb\u91d1\u3001\u4fe1\u7528\u91d1\u5eab\u3078\u306e\u51fa\u8cc7\u91d1\u3084\u4ed6\u793e\u306e\u682a\u5f0f\u7b49\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><strong>\u00a0<\/strong><strong>\u2461\uff1c\u8ca0\u50b5\uff1e<\/strong><\/h3>\n<p>\u8ca0\u50b5\u3068\u306f\u8fd4\u6e08\u3084\u652f\u6255\u3044\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4f1a\u793e\u306e\u501f\u91d1\u3092\u8868\u3057\u307e\u3059\u3002\u8ca0\u50b5\u306f\u652f\u6255\u624b\u5f62\u3001\u8cb7\u639b\u91d1\u3001\u672a\u6255\u91d1\u3001\u9810\u308a\u91d1\u7b49\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8ca0\u50b5\u306f\u539f\u5247\u3068\u3057\u3066<span style=\"text-decoration: 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loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-408 aligncenter\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/3.png\" alt=\"3\" width=\"619\" height=\"406\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/3.png 619w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/3-300x196.png 300w\" sizes=\"(max-width: 619px) 100vw, 619px\" 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u8cc7\u7523\uff09\u3067\u307e\u304b\u306a\u3046\u306e\u304c\u3044\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u306f\u58f2\u4e0a\u3092\u4f38\u3070\u3057\u305f\u308a\u3057\u73fe\u91d1\u5897\u52a0\u306b\u7e4b\u304c\u308b\u6295\u8cc7\u90e8\u5206\u306b\u306a\u308b\u305f\u3081\u3001\u3042\u307e\u308a\u306b\u3082\u5c11\u306a\u3044\u3068\u8a2d\u5099\u6295\u8cc7\u306b\u6d88\u6975\u7684\u3068\u3082\u307f\u3089\u308c\u307e\u3059\u3002<\/p>\n<h5>\u25c6\u9577\u671f\u56fa\u5b9a\u9069\u5408\u7387\uff1a\u56fa\u5b9a\u8cc7\u7523\u00f7\uff08\u7d14\u8cc7\u7523+\u56fa\u5b9a\u8ca0\u50b5\uff09<\/h5>\n<p>\u9577\u671f\u56fa\u5b9a\u9069\u5408\u7387\u3068\u306f\u56fa\u5b9a\u8cc7\u7523\u306b\u5bfe\u3057\u3001\u3069\u306e\u7a0b\u5ea6\u9577\u671f\u306e\u8cc7\u91d1\u3067\u8cc4\u308f\u308c\u3066\u3044\u308b\u304b\u3092\u5206\u6790\u3059\u308b\u6307\u6a19\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306b100\uff05\u4ee5\u4e0b\u304c\u3044\u3044\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u4e0a\u8a18\u3067\u8ff0\u3079\u305f\u56fa\u5b9a\u6bd4\u7387\u304c100\uff05\uff5e120\uff05\u4ee5\u4e0b\u306b\u306a\u308c\u3070\u7406\u60f3\u7684\u3067\u3059\u304c\u56fa\u5b9a\u8cc7\u7523\u3092\u8cfc\u5165\u3059\u308b\u969b\u306b\u81ea\u5df1\u8cc7\u91d1\u3067\u30ab\u30d0\u30fc\u3059\u308b\u306e\u306f\u73fe\u5b9f\u7684\u306b\u96e3\u3057\u304f\u3001\u9577\u671f\u501f\u5165\u91d1\u3092\u7d44\u307f\u3042\u308f\u305b\u3066\u8003\u3048\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u3067\u3059\u3002<\/p>\n<h2><strong>4.<\/strong><strong>\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u306f<\/strong><\/h2>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u306f\u305d\u306e\u4f1a\u793e\u304c\u4e00\u4f1a\u8a08\u671f\u9593\u306b\u300c\u3069\u308c\u3060\u3051\u306e\u5229\u76ca\u3092\u3042\u3052\u305f\u304b\u3001\u640d\u5931\u304c\u51fa\u305f\u306e\u304b\u300d\u3068\u3044\u3046\u7d4c\u55b6\u6210\u7e3e\u3092\u793a\u3059\u3082\u306e\u3067\u3059\u3002\u53ce\u76ca\u304b\u3089\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u7d50\u679c\u304c\u30d7\u30e9\u30b9\u306b\u306a\u308c\u3070\u5229\u76ca\u3001\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u3068\u640d\u5931\u3068\u306a\u308a\u307e\u3059\u3002\u4f1a\u793e\u304c\u3044\u304f\u3089\u7a3c\u3044\u3060\u306e\u304b\u3001\u672c\u696d\u3067\u7a3c\u3044\u3060\u306e\u304b\u526f\u696d\u3067\u7a3c\u3044\u3060\u306e\u304b\u3001\u307e\u305f\u7a3c\u3050\u305f\u3081\u306b\u3069\u306e\u7a0b\u5ea6\u8cbb\u7528\u304c\u304b\u304b\u3063\u305f\u306e\u304b\u3068\u3044\u3046\u7d4c\u55b6\u72b6\u6cc1\u304c\u5206\u304b\u308a\u307e\u3059\u3002\u7565\u3057\u3066\uff30\/\uff2c\uff08Profit\uff06Loss Statement\uff09\u3068\u3082\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/4.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-403 aligncenter\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/4.png\" alt=\"4\" width=\"902\" height=\"259\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/4.png 902w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/4-300x86.png 300w\" sizes=\"(max-width: 902px) 100vw, 902px\" \/><\/a><\/p>\n<p>\u3067\u306f\u3055\u3089\u306b\u5177\u4f53\u7684\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u7279\u306b\u300e\uff15\u3064\u306e\u5229\u76ca\u300f\u306b\u6ce8\u76ee\u3057\u306a\u304c\u3089\u898b\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002\uff08\u58f2\u4e0a\u7dcf\u5229\u76ca\u30fb\u55b6\u696d\u5229\u76ca\u30fb\u7d4c\u5e38\u5229\u76ca\u30fb\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u30fb\u5f53\u671f\u5229\u76ca\u3067\u3059\u3002\uff09<\/p>\n<p><a href=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/5.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-404 alignright\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/5.png\" alt=\"5\" width=\"700\" height=\"1265\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/5.png 700w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/5-166x300.png 166w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/5-566x1024.png 566w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h3><strong>\u00a0<\/strong><strong>\u2160\u55b6\u696d\u53ce\u76ca\uff08\u58f2\u4e0a\u9ad8\uff09<\/strong><\/h3>\n<p>\u55b6\u696d\u53ce\u76ca\u3068\u306f\u4e3b\u305f\u308b\u696d\u52d9\uff08\u672c\u696d\uff09\u3067\u5f97\u305f\u53ce\u76ca\u306e\u3053\u3068\u3092\u8868\u3057\u307e\u3059\u3002\u4e3b\u306b\u58f2\u4e0a\u9ad8\u3067\u3059\u3002\u672c\u696d\u3068\u306f\u767b\u8a18\u7c3f\u8b04\u672c\u306e\u300c\u76ee\u7684\u300d\u306b\u66f8\u3044\u3066\u3042\u308b\u4e8b\u696d\u306e\u3053\u3068\u3067\u3059\u3002\u58f2\u4e0a\u9ad8\u306f\u305d\u306e\u4f1a\u793e\u306e\u4e8b\u696d\u898f\u6a21\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n<h3><strong>\u00a0<\/strong><strong>\u2161\u58f2\u4e0a\u539f\u4fa1<\/strong><\/h3>\n<p>\u58f2\u4e0a\u539f\u4fa1\u3068\u306f\u5546\u54c1\u306e\u58f2\u4e0a\u3052\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306a\u3069\u58f2\u4e0a\u306b\u76f4\u63a5\u304b\u304b\u308f\u3063\u305f\u8cbb\u7528\u306e\u3053\u3068\u3092\u8868\u3057\u307e\u3059\u3002\u4e3b\u306b\u4ed5\u5165\u9ad8\u3067\u3059\u3002<\/p>\n<h4><strong>\u3000\u2605\u58f2\u4e0a\u7dcf\u5229\u76ca\uff1a\u55b6\u696d\u53ce\u76ca\uff08\u58f2\u4e0a\uff09\uff0d\u3000\u58f2\u4e0a\u539f\u4fa1<\/strong><\/h4>\n<p>\u58f2\u4e0a\u7dcf\u5229\u76ca\u3068\u306f\u6700\u3082\u57fa\u672c\u7684\u306a\u5229\u76ca\u3092\u8868\u3057\u307e\u3059\u3002\u300e\u7c97\u5229\u76ca\u300f\u300e\u7c97\u5229\u300f\u3068\u3082\u8a00\u308f\u308c\u307e\u3059\u3002<\/p>\n<h3><strong>\u2162\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb<\/strong><\/h3>\n<p>\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u3068\u306f\u58f2\u308a\u4e0a\u3052\u3092\u4e0a\u3052\u308b\u305f\u3081\u306b\u9593\u63a5\u7684\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3092\u8868\u3057\u307e\u3059\u3002\u7d66\u4e0e\u3001\u901a\u4fe1\u8cbb\u3001\u5e83\u544a\u5ba3\u4f1d\u8cbb\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u3044\u308f\u3086\u308b\u300c\u7d4c\u8cbb\u300d\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3001\u5546\u54c1\u4e00\u3064\u4e00\u3064\u306b\u304b\u3051\u308b\u3053\u3068\u304c\u51fa\u6765\u305a\u3001\u671f\u9593\u7d2f\u8a08\u3067\u8003\u3048\u307e\u3059\u3002<\/p>\n<h4><strong>\u00a0<\/strong><strong>\u3000\u2605\u55b6\u696d\u5229\u76ca\uff1a\u58f2\u4e0a\u7dcf\u5229\u76ca\u3000\uff0d\u3000\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb<\/strong><\/h4>\n<p>\u58f2\u4e0a\u7dcf\u5229\u76ca\u3068\u306f\u4f01\u696d\u306e\u672c\u696d\u306e\u5229\u76ca\u3092\u8868\u3057\u307e\u3059\u3002\u55b6\u696d\u5229\u76ca\u306f\u672c\u696d\u3067\u306e\u7a3c\u304e\u3067\u3059\u306e\u3067\u3053\u3053\u306e\u5229\u76ca\u3092\u5927\u304d\u304f\u3059\u308b\u3053\u3068\u304c\u4f1a\u793e\u306e\u6210\u9577\u306b\u7e4b\u304c\u308a\u307e\u3059\u3002\u624b\u6bb5\u306f\u5927\u304d\u304f2\u3064\u3042\u308a\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u3092\u5927\u304d\u304f\u3059\u308b\u304b\u3001\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\uff08\u7d4c\u8cbb\uff09\u3092\u5c0f\u3055\u304f\u3059\u308b\u304b\u3067\u3059\u3002<\/p>\n<h3>\u00a0<strong>\u2163\u55b6\u696d\u5916\u53ce\u76ca<\/strong><\/h3>\n<p>\u55b6\u696d\u5916\u53ce\u76ca\u3068\u306f\u4e3b\u305f\u308b\u696d\u52d9\u4ee5\u5916\uff08\u526f\u696d\uff09\u3067\u5f97\u305f\u53ce\u76ca\u306e\u3053\u3068\u3092\u8868\u3057\u307e\u3059\u3002\u53d7\u53d6\u5229\u606f\u3001\u53d7\u53d6\u914d\u5f53\u91d1\u3001\u96d1\u53ce\u5165\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><strong>\u2164\u55b6\u696d\u5916\u8cbb\u7528<\/strong><\/h3>\n<p>\u55b6\u696d\u5916\u53ce\u76ca\u3068\u306f\u4e3b\u305f\u308b\u696d\u52d9\u4ee5\u5916\uff08\u526f\u696d\uff09\u3067\u304b\u304b\u3063\u305f\u8cbb\u7528\u306e\u3053\u3068\u3092\u8868\u3057\u307e\u3059\u3002\u652f\u6255\u5229\u606f\u3001\u624b\u5f62\u58f2\u5374\u640d\u3001\u96d1\u640d\u5931\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4><strong>\u3000\u2605\u7d4c\u5e38\u5229\u76ca\uff1a\u3000\u55b6\u696d\u5229\u76ca\u3000\uff0b\u3000\uff08\u55b6\u696d\u5916\u53ce\u76ca\u3000\uff0d\u3000\u55b6\u696d\u5916\u8cbb\u7528\uff09<\/strong><\/h4>\n<p>\u7d4c\u5e38\u5229\u76ca\u3068\u306f\u4e3b\u305f\u308b\u696d\u52d9\uff08\u672c\u696d\uff09\u3067\u5f97\u305f\u5229\u76ca\u3068\u4e3b\u305f\u308b\u696d\u52d9\u4ee5\u5916\uff08\u526f\u696d\uff09\u3067\u5f97\u305f\u5229\u76ca\u3092\u52a0\u7b97\u3057\u305f\u3082\u306e\u3092\u8868\u3057\u307e\u3059\u3002\u4f1a\u793e\u3067\u6bce\u671f\u65e5\u5e38\u7684\u306b\u767a\u751f\u3059\u308b\u5229\u76ca\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><strong>\u2165\u7279\u5225\u5229\u76ca<\/strong><\/h3>\n<p>\u7279\u5225\u5229\u76ca\u3068\u306f\u305d\u306e\u671f\u306e\u307f\u7279\u5225\u306b\u767a\u751f\u3057\u305f\u5229\u76ca\u306e\u3053\u3068\u3092\u8868\u3057\u307e\u3059\u3002\u307e\u305f\u306f\u904e\u5e74\u5ea6\u306e\u4fee\u6b63\u3067\u767a\u751f\u3057\u305f\u53ce\u76ca\u3082\u3053\u3053\u3067\u51e6\u7406\u3057\u307e\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3001\u6709\u4fa1\u8a3c\u5238\u58f2\u5374\u76ca\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u623b\u5165\u76ca\u3001\u524d\u671f\u640d\u76ca\u4fee\u6b63\u76ca\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><strong>\u2166\u7279\u5225\u640d\u5931<\/strong><\/h3>\n<p>\u7279\u5225\u640d\u5931\u3068\u306f\u305d\u306e\u671f\u306e\u307f\u7279\u5225\u306b\u767a\u751f\u3057\u305f\u640d\u5931\u306e\u3053\u3068\u3092\u8868\u3057\u307e\u3059\u3002\u307e\u305f\u306f\u904e\u5e74\u5ea6\u306e\u4fee\u6b63\u3067\u767a\u751f\u3057\u305f\u640d\u5931\u3082\u3053\u3053\u3067\u51e6\u7406\u3057\u307e\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\u3001\u6709\u4fa1\u8a3c\u5238\u58f2\u5374\u640d\u3001\u706b\u707d\u640d\u5931\u3001\u524d\u671f\u640d\u76ca\u4fee\u6b63\u640d\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4><strong>\u3000\u2605\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\uff1a\u7d4c\u5e38\u5229\u76ca\u3000\uff0b\u3000\uff08\u7279\u5225\u5229\u76ca\u3000\uff0d\u3000\u7279\u5225\u640d\u5931\uff09<\/strong><\/h4>\n<p>\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3068\u306f\u6bce\u671f\u767a\u751f\u3059\u308b\u5229\u76ca\u304b\u3089\u7279\u5225\u306b\u767a\u751f\u3057\u305f\u81e8\u6642\u306e\u5229\u76ca\u3092\u52a0\u7b97\u3057\u3001\u640d\u5931\u3092\u6e1b\u7b97\u3057\u305f\u3082\u306e\u3092\u8868\u3057\u307e\u3059\u3002\u7a0e\u91d1\u3092\u652f\u6255\u3046\u524d\u306e\u5f53\u671f\u306e\u30c8\u30fc\u30bf\u30eb\u5229\u76ca\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n<h3><strong>\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/strong><\/h3>\n<p>\u6cd5\u4eba\u7a0e\u3068\u306f\u6cd5\u4eba\u304c\u5f97\u305f\u6240\u5f97\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u6cd5\u4eba\u4f4f\u6c11\u7a0e\uff08\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3001\u5e02\u753a\u6751\u6c11\u7a0e\uff09\u3068\u306f\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u753a\u6751\u304c\u305d\u306e\u533a\u57df\u5185\u306b\u4e8b\u52d9\u6240\u3084\u4e8b\u696d\u6240\u306a\u3069\u304c\u3042\u308b\u6cd5\u4eba\u306b\u8ab2\u3059\u4f4f\u6c11\u7a0e\u3067\u3059\u3002\u6cd5\u4eba\u4e8b\u696d\u7a0e\uff08\u90fd\u9053\u5e9c\u770c\u7a0e\uff09\u3068\u306f\u90fd\u9053\u5e9c\u770c\u304c\u305d\u306e\u533a\u57df\u5185\u306b\u4e8b\u52d9\u6240\u3084\u4e8b\u696d\u6240\u306a\u3069\u304c\u3042\u308b\u6cd5\u4eba\u306e\u884c\u3046\u4e8b\u696d\u306b\u3064\u3044\u3066\u8ab2\u3059\u7a0e\u91d1\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u7a0e\u7387\u3092\u5408\u308f\u305b\u3066\u3001\u4f1a\u793e\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u7d0440\uff05\u7a0b\u5ea6\u3092\u8003\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4><strong>\u3000\u2605\u5f53\u671f\u7d14\u5229\u76ca\uff1a\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3000\uff0d\u3000\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e<\/strong><\/h4>\n<p>\u5f53\u671f\u7d14\u5229\u76ca\u3068\u306f\u4f1a\u793e\u306b\u6700\u7d42\u7684\u306b\u6b8b\u3063\u305f\u5229\u76ca\u3092\u8868\u3057\u307e\u3059\u3002\u4f01\u696d\u306e\u7d4c\u55b6\u6d3b\u52d5\u306e\u6210\u679c\u3068\u3082\u3044\u3048\u307e\u3059\u3002<\/p>\n<h2><strong>5.<\/strong><strong>\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u95a2\u4fc2<\/strong><\/h2>\n<p><strong>\u00a0<a href=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/6.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-405\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/6.png\" alt=\"6\" width=\"922\" height=\"327\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/6.png 922w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/6-300x106.png 300w\" sizes=\"(max-width: 922px) 100vw, 922px\" \/><\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u306e\u56f3\u306e\u901a\u308a\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5f53\u671f\u7d14\u5229\u76ca\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u5229\u76ca\u4f59\u5270\u91d1\u306b\u7e4b\u304c\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u7d4c\u55b6\u6d3b\u52d5\u306b\u3088\u308a\u7372\u5f97\u3057\u305f\u5229\u76ca\u304c\u81ea\u5df1\u8cc7\u672c\u306e\u5145\u5b9f\u306b\u3064\u306a\u304c\u308a\u305d\u308c\u304c\u8cc7\u7523\u306b\u904b\u7528\u3055\u308c\u7d4c\u55b6\u6d3b\u52d5\u306b\u9084\u5143\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2><strong>6.<\/strong><strong>\u307e\u3068\u3081 <\/strong><\/h2>\n<p>\u3044\u304b\u304c\u3060\u3063\u305f\u3067\u3057\u3087\u3046\u304b\u3002\u521d\u3081\u3066\u898b\u305f\u65b9\u3082\u3001\u82e6\u624b\u610f\u8b58\u3092\u6301\u3063\u3066\u3044\u305f\u65b9\u3082\u5c11\u3057\u3067\u3082\u7406\u89e3\u3092\u9032\u3081\u3066\u9802\u3051\u305f\u3089\u5b09\u3057\u3044\u3067\u3059\u3002\u6b21\u56de\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u30fb\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u6d3b\u304b\u3057\u3066\u8a66\u7b97\u8868\u3001\u8ca1\u52d9\u8af8\u8868\u3001\u6c7a\u7b97\u66f8\u306a\u3069\u3092\u3054\u8aac\u660e\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u793e\u4f1a\u4eba\u306b\u306a\u3063\u3066\u521d\u3081\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u3044\u3046\u8a00\u8449\u3092\u805e\u3044\u305f\u65b9\u304c\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u306a\u305c\u3053\u306e\u3088\u3046\u306a\u66f8\u985e\u304c\u5fc5\u8981\u306a\u306e\u304b\u3001\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u5206\u304b\u3089\u305a\u3001\u300e\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u614b\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3089\u7406\u89e3\u3057\u307e\u3057\u3087\u3046\u300f\u3068\u8a00 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