{"id":1165,"date":"2021-06-03T19:25:42","date_gmt":"2021-06-03T10:25:42","guid":{"rendered":"https:\/\/strate.biz\/articles\/?p=1165"},"modified":"2021-09-14T15:31:59","modified_gmt":"2021-09-14T06:31:59","slug":"aomori-2","status":"publish","type":"post","link":"https:\/\/strate.biz\/articles\/tax_acct\/aomori-2\/","title":{"rendered":"\u9752\u68ee\u770c\u3067\u8a55\u5224\u306e\u3044\u3044\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u304a\u3059\u3059\u30815\u9078"},"content":{"rendered":"<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u4eca\u30fb\u517c\u5e73\u7a0e\u7406\u58eb\u6cd5\u4eba<\/a><\/li><li><a href=\"#i-2\">\u5185\u4e38\u4f1a\u8a08\u7a0e\u7406\u58eb\u6cd5\u4eba<\/a><\/li><li><a href=\"#i-3\">\u6c60\u91ce\u516c\u53f8\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-4\">\u5c0f\u91ce\u5bfa\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-5\">\u5927\u5165\u30fb\u795e\u5b50\u6fa4\u4f1a\u8a08<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u4eca\u30fb\u517c\u5e73\u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/h2>\n<ul class=\"list01\">\n<li>30\u5e74\u4ee5\u4e0a\u306e\u696d\u52d9\u5b9f\u7e3e\u3092\u8a87\u308a\u307e\u3059<\/li>\n<li>\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u3092\u63a8\u9032\u3057\u3001\u9867\u5ba2\u306e\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u305f\u30b5\u30fc\u30d3\u30b9\u3092\u5c55\u958b\u3057\u3066\u3044\u307e\u3059<\/li>\n<li>\u7a0e\u52d9\u30fb\u4f1a\u8a08\u30fb\u7d4c\u55b6\u652f\u63f4\u306b\u3088\u3063\u3066\u3001\u9867\u5ba2\u306e\u5f79\u306b\u7acb\u3064\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u30e2\u30c3\u30c8\u30fc\u3067\u3059<\/li>\n<\/ul>\n<table style=\"width: 100%; height: 48px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u4e88\u7b97\u611f<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 66.0465%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u4f1a\u793e\u6240\u5728\u5730<\/span><\/td>\n<td style=\"width: 66.0465%; background-color: #ffffff; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u9752\u68ee\u770c\u9752\u68ee\u5e02\u4e09\u597d1-5-17<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4eca\u30fb\u517c\u5e73\u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u662d\u548c60\u5e74\u306b\u4e8b\u52d9\u6240\u3092\u958b\u696d\u3057\u300130\u5e74\u4ee5\u4e0a\u306e\u696d\u52d9\u5b9f\u7e3e\u306e\u3042\u308b\u4e8b\u52d9\u6240\u3067\u3059\u3002<br \/>\n\u7a0e\u52d9\u304c\u307e\u3059\u307e\u3059\u8907\u96d1\u306b\u306a\u308a\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u74b0\u5883\u306f\u4e00\u6bb5\u3068\u53b3\u3057\u3055\u3092\u5897\u3059\u4e2d\u3001\u8a8d\u5b9a\u652f\u63f4\u6a5f\u95a2\u3068\u3057\u3066\u3001\u7d4c\u55b6\u6539\u5584\u8a08\u753b\u4f5c\u6210\u652f\u63f4\u3001\u65e9\u671f\u7d4c\u55b6\u8a08\u753b\u4f5c\u6210\u652f\u63f4\u306a\u3069\u306b\u53d6\u308a\u7d44\u3093\u3067\u304a\u308a\u3001\u307e\u305f\u3001\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u3092\u63a8\u9032\u3057\u3001\u9867\u5ba2\u306e\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u305f\u30b5\u30fc\u30d3\u30b9\u3092\u5c55\u958b\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u52d9\u30fb\u4f1a\u8a08\u30fb\u7d4c\u55b6\u652f\u63f4\u306b\u3088\u308a\u3001\u9867\u5ba2\u306e\u5f79\u306b\u7acb\u3064\u4e8b\u52d9\u6240\u3092\u69cb\u7bc9\u304c\u30e2\u30c3\u30c8\u30fc\u3067\u3059\u3002<br \/>\n<img decoding=\"async\" class=\"map_img aligncenter\" src=\"http:\/\/strate.biz\/articles\/wp-content\/uploads\/2021\/06\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2021-06-02-18.10.06.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-2\">\u5185\u4e38\u4f1a\u8a08\u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u5275\u696d\u652f\u63f4\u3001\u7d4c\u55b6\u6539\u5584\u652f\u63f4\u3001\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3092\u884c\u3044\u307e\u3059<\/li>\n<li>\u4e8b\u696d\u627f\u7d99\u3001\u76f8\u7d9a\u3001\u751f\u524d\u8d08\u4e0e\u306b\u5373\u5bfe\u5fdc\u3067\u304d\u307e\u3059<\/li>\n<li>\u6226\u5f8c\u9593\u3082\u306a\u3044\u6642\u671f\u306e\u5275\u696d\u304b\u3089\u591a\u304f\u306e\u76f8\u8ac7\u3092\u53d7\u3051\u3066\u304d\u305f\u5b9f\u7e3e\u304c\u8a55\u5224\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u4e88\u7b97\u611f<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 66.0465%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u4f1a\u793e\u6240\u5728\u5730<\/span><\/td>\n<td style=\"width: 66.0465%; background-color: #ffffff; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u9752\u68ee\u770c\u516b\u6238\u5e02\u5185\u4e38\uff13\u4e01\u76ee\uff16\u2212\uff15<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5185\u4e38\u4f1a\u8a08\u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u5275\u696d\u652f\u63f4\u3001\u7d4c\u55b6\u6539\u5584\u652f\u63f4\u3001\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3092\u4e2d\u5fc3\u306b\u3001\u9867\u5ba2\u306e\u767a\u5c55\u306b\u8ca2\u732e\u3059\u308b\u4e8b\u52d9\u6240\u3067\u3059\u3002\u7279\u306b\u6cd5\u4eba\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3001\u6bce\u671f\u306e\u81ea\u793e\u682a\u8a55\u4fa1\u3092\u57fa\u672c\u696d\u52d9\u3068\u3057\u3066\u304a\u308a\u3001\u4e8b\u696d\u627f\u7d99\u3001\u76f8\u7d9a\u3001\u751f\u524d\u8d08\u4e0e\u306b\u5373\u5bfe\u5fdc\u3067\u304d\u308b\u4f53\u5236\u3092\u5e38\u306b\u6574\u3048\u3066\u3044\u307e\u3059\u3002\u4ed6\u58eb\u696d\u3001\u5354\u529b\u6a5f\u95a2\u3068\u306e\u9023\u643a\u304c\u3057\u3063\u304b\u308a\u3068\u56f3\u3089\u308c\u3066\u304a\u308a\u3001\u69d8\u3005\u306a\u76f8\u8ac7\u306b\u5bfe\u5fdc\u3057\u3066\u6b32\u3057\u3044\u65b9\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u6226\u5f8c\u9593\u3082\u306a\u3044\u6642\u671f\u306e\u5275\u696d\u304b\u3089\u591a\u304f\u306e\u304a\u5ba2\u69d8\u306e\u76f8\u8ac7\u3092\u53d7\u3051\u3066\u304d\u305f\u5b9f\u7e3e\u304c\u8a55\u5224\u3067\u3059\u3002<br \/>\n<img decoding=\"async\" class=\"map_img aligncenter\" src=\"http:\/\/strate.biz\/articles\/wp-content\/uploads\/2021\/06\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2021-06-02-18.12.42.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-3\">\u6c60\u91ce\u516c\u53f8\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u8a18\u5e33\u4ee3\u884c\u304b\u3089\u7a0e\u52d9\u9867\u554f\u3001\u4f1a\u793e\u8a2d\u7acb\u30fb\u8d77\u696d\u306e\u30b5\u30dd\u30fc\u30c8\u3001\u7d4c\u55b6\u6539\u5584\u8a08\u753b\u66f8\u4f5c\u6210\u306a\u3069\u306e\u696d\u52d9\u3092\u53d7\u3051\u4ed8\u3051\u307e\u3059<\/li>\n<li>\u81ea\u8a08\u5316\u306e\u30b5\u30dd\u30fc\u30c8\u306a\u3069\u3001\u89aa\u5207\u4e01\u5be7\u306a\u5bfe\u5fdc\u304c\u8a55\u5224\u3067\u3059<\/li>\n<li>\u5f18\u524d\u5e02\u3092\u4e2d\u5fc3\u306b\u5e73\u5ddd\u5e02\u3001\u9ed2\u77f3\u5e02\u3001\u5357\u6d25\u8efd\u90e1\u306a\u3069\u8fd1\u96a3\u5730\u57df\u306b\u3082\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u307e\u3059<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u4e88\u7b97\u611f<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 66.0465%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u4f1a\u793e\u6240\u5728\u5730<\/span><\/td>\n<td style=\"width: 66.0465%; background-color: #ffffff; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u9752\u68ee\u770c\u5f18\u524d\u5e02\u57ce\u6771\uff11\u4e01\u76ee\uff11\u2212\uff11\uff17<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6c60\u91ce\u516c\u53f8\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u3001\u7d4c\u9a13\uff118\u5e74\u76ee\u306e\u7a0e\u7406\u58eb\u304c\u3001\u8a18\u5e33\u4ee3\u884c\u304b\u3089\u7a0e\u52d9\u9867\u554f\u3001\u4f1a\u793e\u8a2d\u7acb\u30fb\u8d77\u696d\u306e\u30b5\u30dd\u30fc\u30c8\u3001\u7d4c\u55b6\u6539\u5584\u8a08\u753b\u66f8\u4f5c\u6210\u306f\u3082\u3061\u308d\u3093\u3001\u81ea\u8a08\u5316\u306e\u30b5\u30dd\u30fc\u30c8\u307e\u3067\u89aa\u5207\u4e01\u5be7\u306b\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059\u3002\u5f25\u751f\u4f1a\u8a08\u30fb\u52d8\u5b9a\u5949\u884c\u7b49\u3069\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u3082\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u308b\u306e\u304c\u9b45\u529b\u7684\u3067\u3059\u3002\u5f18\u524d\u5e02\u3092\u4e2d\u5fc3\u306b\u5e73\u5ddd\u5e02\u3001\u9ed2\u77f3\u5e02\u3001\u5357\u6d25\u8efd\u90e1\u306a\u3069\u8fd1\u96a3\u5730\u57df\u307e\u3067\u5bfe\u5fdc\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\n<img decoding=\"async\" class=\"map_img aligncenter\" src=\"http:\/\/strate.biz\/articles\/wp-content\/uploads\/2021\/06\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2021-06-02-18.14.52.png\" \/><\/p>\n<h2><span id=\"i-4\">\u5c0f\u91ce\u5bfa\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u4eba\u4e8b\u52b4\u52d9\u7ba1\u7406\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u30b5\u30fc\u30d3\u30b9\u3092\u6b63\u78ba\u306b\u63d0\u4f9b\u3057\u307e\u3059<\/li>\n<li>\u6700\u65b0\u306eIT\u6280\u8853\u3092\u6d3b\u7528\u3059\u308b\u50cd\u304d\u65b9\u6539\u9769\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u63a8\u3057\u9032\u3081\u3066\u3044\u307e\u3059<\/li>\n<li>\u7279\u5b9a\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u3092\u306f\u3058\u3081\u3055\u307e\u3056\u307e\u306a\u5206\u91ce\u306e\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u304c\u5728\u7c4d\u3057\u3066\u3044\u307e\u3059<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u4e88\u7b97\u611f<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 66.0465%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; width: 33.9535%; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u4f1a\u793e\u6240\u5728\u5730<\/span><\/td>\n<td style=\"width: 66.0465%; background-color: #ffffff; padding: 8px 16px; height: 24px;\"><span style=\"font-size: 16px;\">\u9752\u68ee\u770c\u9752\u68ee\u5e02\u6a4b\u672c\uff12\u4e01\u76ee\uff11\uff14\u2212\uff12<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5c0f\u91ce\u5bfa\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u3001\u4f01\u696d\u767a\u5c55\u306b\u5f37\u529b\u306a\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u5c02\u9580\u77e5\u8b58\u3068\u30c1\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u901a\u3058\u3001\u7d4c\u55b6\u3092\u5207\u308a\u958b\u304f\u306e\u306b\u5fc5\u8981\u306a\u6700\u9069\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002 \u9ad8\u3044\u5c02\u9580\u77e5\u8b58\u3092\u3082\u3063\u3066\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u30e2\u30c3\u30c8\u30fc\u3068\u3057\u3001\u8907\u5408\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3067\u5b9f\u7e3e\u3092\u4e0a\u3052\u3066\u3044\u307e\u3059\u3002\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3001\u30aa\u30d5\u30a3\u30b9\u3092\u3081\u3056\u3057\u3001\u7a0e\u52d9\u30fb\u4f1a\u8a08\u30fb\u793e\u4f1a\u4fdd\u967a\u30fb\u52a9\u6210\u91d1\u7533\u8acb\u30fb\u8d77\u696d\u5bb6\u652f\u63f4\u30fb\u751f\u640d\u4fdd\u967a\u30fb\u8a31\u53ef\u7533\u8acb\u3001\u78ba\u5b9a\u7533\u544a\u306a\u3069\u591a\u5f69\u306a\u696d\u52d9\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<img decoding=\"async\" class=\"map_img aligncenter\" src=\"http:\/\/strate.biz\/articles\/wp-content\/uploads\/2021\/06\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2021-06-02-18.17.17.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-5\">\u5927\u5165\u30fb\u795e\u5b50\u6fa4\u4f1a\u8a08<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u5206\u304b\u308a\u3084\u3059\u3044\u8a00\u8449\u3067\u4e01\u5be7\u306a\u8aac\u660e\u304c\u8a55\u5224\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240\u3067\u3059\u3002<\/li>\n<li>\u9867\u5ba2\u306e\u6210\u9577\u3092\u7b2c\u4e00\u306b\u8003\u3048\u3001\u30c8\u30fc\u30bf\u30eb\u30b5\u30dd\u30fc\u30c8\u3092\u3057\u3066\u6b32\u3057\u3044\u65b9\u306b\u304a\u3059\u3059\u3081\u3067\u3059<\/li>\n<li>\u521d\u56de\u306f\u7121\u6599\u76f8\u8ac7\u3092\u53d7\u3051\u4ed8\u3051\u3066\u3044\u308b\u306e\u3067\u3001\u6c17\u8efd\u306b\u76f8\u8ac7\u3057\u3066\u307f\u307e\u3057\u3087\u3046<\/li>\n<\/ul>\n<table style=\"width: 100%; 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