{"id":1175,"date":"2021-06-03T13:09:31","date_gmt":"2021-06-03T04:09:31","guid":{"rendered":"https:\/\/strate.biz\/articles\/?p=1175"},"modified":"2021-09-14T16:00:51","modified_gmt":"2021-09-14T07:00:51","slug":"iwate-2","status":"publish","type":"post","link":"https:\/\/strate.biz\/articles\/tax_acct\/iwate-2\/","title":{"rendered":"\u5ca9\u624b\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=\"#Rita\">Rita\u7a0e\u7406\u58eb\u6cd5\u4eba<\/a><\/li><li><a href=\"#i\">\u6606\u53f8\u4f1a\u8a08\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-2\">\u4f50\u85e4\u7a0e\u7406\u58eb\u6cd5\u4eba<\/a><\/li><li><a href=\"#i-3\">\u4e0a\u7530\u7fd4\u592a\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-4\">\u67cf\u539f\u4fe1\u5b5d\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><\/ul><\/div>\n<h2><span id=\"Rita\">Rita\u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u9867\u5ba2\u306e\u7d4c\u55b6\u6539\u5584\u306b\u5bfe\u3057\u3001\u8aa0\u610f\u3092\u3082\u3063\u3066\u5949\u4ed5\u3057\u3066\u304f\u308c\u307e\u3059<\/li>\n<li>\u5f53\u6cd5\u4eba\u3092\u767a\u5c55\u3055\u305b\u308b\u3068\u3068\u3082\u306b\u9867\u5ba2\u306e\u5e78\u305b\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u306e\u304c\u30e2\u30c3\u30c8\u30fc\u3067\u3059<\/li>\n<li>\u7a0e\u52d9\u4ee5\u5916\u306e\u4ed6\u306e\u4e9b\u7d30\u306a\u3053\u3068\u3067\u3082\u3057\u3063\u304b\u308a\u3068\u76f8\u8ac7\u306b\u4e57\u3063\u3066\u304f\u308c\u307e\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;\">\u5ca9\u624b\u770c\u76db\u5ca1\u5e02\u6d25\u5fd7\u7530\uff11\uff13\u5730\u5272\uff12\u2212\uff17<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Rita\u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u9867\u5ba2\u306e\u7d4c\u55b6\u6539\u5584\u306b\u5bfe\u3057\u3001\u8aa0\u610f\u3092\u3082\u3063\u3066\u5949\u4ed5\u3057\u3066\u304f\u308c\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059\u3002\u6cd5\u4ee4\u3092\u9075\u5b88\u3057\u3001\u793e\u4f1a\u8ca2\u732e\u3059\u308b\u3053\u3068\u3067\u3001\u5f53\u6cd5\u4eba\u8077\u54e1\u306e\u80fd\u529b\u958b\u767a\u3068\u751f\u6d3b\u798f\u7949\u306e\u5411\u4e0a\u306b\u3064\u3068\u3081\u3066\u304a\u308a\u3001\u5f53\u6cd5\u4eba\u3092\u767a\u5c55\u3055\u305b\u308b\u3068\u3068\u3082\u306b\u9867\u5ba2\u306e\u5e78\u305b\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002\u591a\u65b9\u9762\u306e\u9867\u554f\u5148\u3068\u4fe1\u983c\u306e\u7d46\u3092\u7bc9\u3044\u3066\u304d\u305f\u5b9f\u7e3e\u3092\u8a87\u308a\u307e\u3059\u3002<br \/>\n\u7a0e\u52d9\u3001\u4f1a\u8a08\u306f\u3082\u3061\u308d\u3093\u4ed6\u306e\u4e9b\u7d30\u306a\u3053\u3068\u3067\u3082\u3057\u3063\u304b\u308a\u3068\u76f8\u8ac7\u306b\u4e57\u3063\u3066\u304f\u308c\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\u30c8-2021-06-02-19.09.09.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i\">\u6606\u53f8\u4f1a\u8a08\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u6cd5\u4eba\u7a0e\u3001\u6240\u5f97\u7a0e\u3001\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u3001\u7a0e\u52d9\u4ee3\u7406\u306a\u3069\u5e45\u5e83\u3044\u696d\u52d9\u306b\u5bfe\u5fdc<\/li>\n<li>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u30fb\u501f\u5165\u30fb\u8cc7\u91d1\u7e70\u308a\u8a08\u753b\u306a\u3069\u3082\u304a\u4efb\u305b<\/li>\n<li>\u9867\u5ba2\u306e\u305f\u3081\u306b\u6700\u5584\u3092\u5c3d\u304f\u3057\u3066\u304f\u308c\u308b\u4f1a\u8a08\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;\">\u5ca9\u624b\u770c\u76db\u5ca1\u5e02\u6771\u5b89\u5ead\uff11\u4e01\u76ee\uff12\u2212\uff11\uff18<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6606\u53f8\u4f1a\u8a08\u4e8b\u52d9\u6240\u306f\u3001\u6cd5\u4eba\u7a0e\u3001\u6240\u5f97\u7a0e\u3001\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u3001\u7a0e\u52d9\u4ee3\u7406\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u7acb\u4f1a\u3044\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u53ca\u3073\u7bc0\u7a0e\u3001\u78ba\u5b9a\u7533\u544a\u3001\u81ea\u793e\u682a\u8a55\u4fa1\u30fb\u4e8b\u696d\u7d99\u627f\u5bfe\u7b56\u516c\u76ca\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30fb\u7d4c\u55b6\u6307\u5c0e\u7d4c\u55b6\u5206\u6790\u30fb\u7d4c\u55b6\u6307\u5c0e\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u30fb\u501f\u5165\u30fb\u8cc7\u91d1\u7e70\u308a\u8a08\u753b\u306a\u3069\u306e\u696d\u52d9\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002\u4eba\u9593\u3068\u3057\u3066\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u3068\u3057\u3066\u5e38\u306b\u9867\u5ba2\u306e\u305f\u3081\u306b\u6700\u5584\u3092\u5c3d\u304f\u3057\u3066\u304f\u308c\u308b\u4f1a\u8a08\u4e8b\u52d9\u6240\u3092\u304a\u63a2\u3057\u306e\u65b9\u306b\u304a\u3059\u3059\u3081\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\u30c8-2021-06-02-19.10.30.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-2\">\u4f50\u85e4\u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u9867\u5ba2\u306b\u512a\u308c\u305f\u4fa1\u5024\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u4f7f\u547d\u3068\u3057\u3001\u696d\u52d9\u306b\u3042\u305f\u3063\u3066\u3044\u307e\u3059<\/li>\n<li>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u3068\u3057\u3066\u3001\u57fa\u672c\u7684\u4f7f\u547d\u3092\u53b3\u5b88\u3057\u3001\u4fe1\u983c\u3068\u5b9f\u7e3e\u3092\u7a4d\u3093\u3067\u304d\u307e\u3057\u305f<\/li>\n<li>\u54c1\u8cea\u306e\u9ad8\u3044\u30b5\u30fc\u30d3\u30b9\u3092\u7dad\u6301\u3057\u3001\u5171\u306b\u559c\u3073\u3092\u5171\u6709\u3067\u304d\u308b\u74b0\u5883\u4f5c\u308a\u304c\u30e2\u30c3\u30c8\u30fc\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;\">\u5ca9\u624b\u770c\u76db\u5ca1\u5e02\u672c\u5bae\u4e8c\u4e01\u76ee3-30 \u58eb\u696d\u306e\u68ee\u30d3\u30eb<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f50\u85e4\u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u9867\u5ba2\u306b\u512a\u308c\u305f\u4fa1\u5024\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u4f7f\u547d\u3068\u3057\u3001\u771f\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u3001\u6210\u529f\u306e\u624b\u52a9\u3051\u3092\u3059\u308b\u3053\u3068\u306b\u8cac\u4efb\u3092\u6301\u3063\u3066\u696d\u52d9\u306b\u3042\u305f\u3063\u3066\u304f\u308c\u308b\u4e8b\u52d9\u6240\u3067\u3059\u3002\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u3068\u3057\u3066\u3001\u57fa\u672c\u7684\u4f7f\u547d\u3092\u53b3\u5b88\u3057\u3001\u54c1\u8cea\u3078\u306e\u8cac\u4efb\u3092\u6700\u5927\u9650\u306b\u8ca0\u3044\u3064\u3065\u3051\u3001\u73fe\u5728\u307e\u3067\u4fe1\u983c\u3068\u5b9f\u7e3e\u3092\u7bc9\u3044\u3066\u304d\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u54c1\u8cea\u306e\u9ad8\u3044\u30b5\u30fc\u30d3\u30b9\u3092\u7dad\u6301\u3057\u3001\u5171\u306b\u559c\u3073\u3092\u5171\u6709\u3067\u304d\u308b\u74b0\u5883\u3092\u80b2\u3066\u3066\u3044\u304f\u306e\u3092\u30e2\u30c3\u30c8\u30fc\u3068\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\u30c8-2021-06-02-19.12.29.png\" \/><\/p>\n<h2><span id=\"i-3\">\u4e0a\u7530\u7fd4\u592a\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u76db\u5ca1\u5e02\u5357\u5927\u901a\u3001\u80b4\u753a\u306b\u3042\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059<\/li>\n<li>\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3001\u7d4c\u55b6\u652f\u63f4\u3001\u9280\u884c\u878d\u8cc7\u3001\u76f8\u7d9a\u30fb\u4e8b\u696d\u627f\u7d99\u306a\u3069\u3001\u9867\u5ba2\u76ee\u7dda\u3067\u69d8\u3005\u306a\u76f8\u8ac7\u306b\u5bfe\u5fdc<\/li>\n<li>\u660e\u6717\u4f1a\u8a08\u306e\u5831\u916c\u3082\u8a55\u5224\u304c\u3088\u304f\u304a\u3059\u3059\u3081\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;\">\u6cd5\u4eba(\u58f2\u4e0a5000\u4e07\u672a\u6e80)\u300027,500\u5186\u301c<\/span><br \/>\n<span style=\"font-size: 16px;\">\u500b\u4eba(\u58f2\u4e0a5000\u4e07\u672a\u6e80)\u300027,500\u5186\u301c<\/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;\">\u5ca9\u624b\u770c\u76db\u5ca1\u5e02\u5357\u5927\u901a\uff11\u4e01\u76ee\uff18\u2212\uff17<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u7530\u7fd4\u592a\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u3001\u76db\u5ca1\u5e02\u5357\u5927\u901a\u3001\u80b4\u753a\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u6709\u8cc7\u683c\u8005\u30fb\u7a0e\u7406\u58eb\u304c\u4ee3\u8868\u3092\u52d9\u3081\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3001\u7d4c\u55b6\u652f\u63f4\u3001\u9280\u884c\u878d\u8cc7\u3001\u76f8\u7d9a\u30fb\u4e8b\u696d\u627f\u7d99\u306a\u3069\u3001\u9867\u5ba2\u76ee\u7dda\u3067\u69d8\u3005\u306a\u76f8\u8ac7\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u5275\u696d\u6642\u304b\u3089\u6210\u9577\u671f\u307e\u3067\u5e45\u5e83\u304f\u4e8b\u696d\u7d4c\u55b6\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304a\u308a\u30012020\u5e746\u6708\u73fe\u5728\u3067\u306f\u3001\u5f93\u696d\u54e14\u540d\u30012\u540d\u304c\u516c\u8a8d\u4f1a\u8a08\u58eb\u6709\u8cc7\u683c\u8005\u3001\u7a0e\u7406\u58eb\u304c\u5728\u7c4d\u3057\u3066\u3044\u307e\u3059\u3002\u660e\u6717\u4f1a\u8a08\u306e\u5831\u916c\u3082\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\u30c8-2021-06-02-19.14.03.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-4\">\u67cf\u539f\u4fe1\u5b5d\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u4f01\u696d\u7d4c\u55b6\u306b\u5f79\u7acb\u3064\u7a0e\u52d9\u3084\u4f1a\u8a08\u3092\u3057\u3063\u304b\u308a\u3068\u63d0\u6848\u3057\u3066\u304f\u308c\u307e\u3059<\/li>\n<li>\u8d77\u696d\u5275\u696d\u652f\u63f4\u306f\u3082\u3061\u308d\u3093\u4e8b\u696d\u7d4c\u55b6\u652f\u63f4\u3001\u4f1a\u8a08\u696d\u52d9\u652f\u63f4\u306a\u3069\u3001\u5e45\u5e83\u3044\u5206\u91ce\u3067\u3057\u3063\u304b\u308a\u30b5\u30dd\u30fc\u30c8<\/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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