{"id":1283,"date":"2021-06-03T19:18:31","date_gmt":"2021-06-03T10:18:31","guid":{"rendered":"https:\/\/strate.biz\/articles\/?p=1283"},"modified":"2021-09-15T15:55:03","modified_gmt":"2021-09-15T06:55:03","slug":"tochigi-2","status":"publish","type":"post","link":"https:\/\/strate.biz\/articles\/tax_acct\/tochigi-2\/","title":{"rendered":"\u6803\u6728\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\">\u7a0e\u7406\u58eb\u9ad8\u91ce\u597d\u53f2\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-2\">\u4e2d\u592e\u7a0e\u7406\u58eb\u6cd5\u4eba<\/a><\/li><li><a href=\"#i-3\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u30a2\u30df\u30c3\u30af\uff06\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba<\/a><\/li><li><a href=\"#i-4\">\u677e\u672c\u529f\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-5\">\u798f\u5cf6\u4f1a\u8a08\u4e8b\u52d9\u6240<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u7a0e\u7406\u58eb\u9ad8\u91ce\u597d\u53f2\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u571f\u65e5\u5bfe\u5fdc\u53ef\u80fd\u3067\u3001\u67081\u4e07\u5186\u304b\u3089\u3001\u6c7a\u7b97\u6599\u306a\u3057\u304c\u9b45\u529b<\/li>\n<li>\u6cd5\u4eba\u306e\u7a0e\u52d9\u4f1a\u8a08\u30fb\u4f1a\u793e\u8a2d\u7acb\u30fb\u76f8\u7d9a\u7a0e\u306a\u3069\u3092\u5f97\u610f\u3068\u3057\u3001\u5b9f\u7e3e\u3092\u7a4d\u3093\u3067\u3044\u308b\u4e8b\u52d9\u6240\u3067\u3059<\/li>\n<li>\u7a0e\u52d9\u8abf\u67fb\u306e\u8ca0\u62c5\u3084\u4e0d\u5b89\u3092\u548c\u3089\u3052\u308b\u30b5\u30dd\u30fc\u30c8\u306f\u304a\u4efb\u305b<\/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;\">\u6803\u6728\u770c\u5b87\u90fd\u5bae\u5e02\u5bbf\u90f7\uff12\u4e01\u76ee\uff16\u2212\uff15 \uff16\uff10\uff12\u53f7<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a0e\u7406\u58eb\u9ad8\u91ce\u597d\u53f2\u4e8b\u52d9\u6240\u306f\u3001\u571f\u65e5\u5bfe\u5fdc\u53ef\u80fd\u3067\u3001\u67081\u4e07\u5186\u304b\u3089\u3001\u6c7a\u7b97\u6599\u306a\u3057\u304c\u9b45\u529b\u306e\u4e8b\u52d9\u6240\u3067\u3059\u3002\uff2a\uff32\u5b87\u90fd\u5bae\u99c5\u304b\u3089\u5f92\u6b69\uff17\u5206\u306e\u7acb\u5730\u3067\u3001\u6cd5\u4eba\u306e\u7a0e\u52d9\u4f1a\u8a08\u30fb\u4f1a\u793e\u8a2d\u7acb\u30fb\u76f8\u7d9a\u7a0e\u306a\u3069\u3092\u5f97\u610f\u3068\u3057\u3001\u5b9f\u7e3e\u3092\u4e0a\u3052\u3066\u3044\u307e\u3059\u3002 \u307e\u305f\u3001\u521d\u56de\u306f\u7121\u6599\u76f8\u8ac7\u3092\u53d7\u3051\u4ed8\u3051\u3066\u304a\u308a\u3001\u571f\u65e5\u6642\u9593\u5916\u5bfe\u5fdc\u30fb\u30ec\u30b9\u30dd\u30f3\u30b9\u304c\u65e9\u3044\u3068\u3044\u3063\u305f\uff13\u3064\u306e\u5b89\u5fc3\u304c\u8a55\u5224\u3067\u3059\u3002 \u7a0e\u52d9\u8abf\u67fb\u306e\u8ca0\u62c5\u3084\u4e0d\u5b89\u3092\u548c\u3089\u3052\u308b\u30b5\u30dd\u30fc\u30c8\u3092\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<p><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\u30c8-2021-06-03-18.45.13.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-2\">\u4e2d\u592e\u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u5f53\u4e8b\u52d9\u6240\u306f1955\u5e74\u306b\u958b\u696d\u3057\u3066\u304b\u308950\u5e74\u306e\u6b74\u53f2\u3092\u6301\u3061\u307e\u3059<\/li>\n<li>\u6bce\u6708\u8a2a\u554f\u3059\u308b\u6708\u6b21\u8a2a\u554f\u76e3\u67fb\u3092\u57fa\u672c\u3068\u3057\u81ea\u793e\u306e\u884c\u3046\u4e8b\u696d\u306e\u73fe\u72b6\u3084\u554f\u984c\u70b9\u3092\u898b\u3048\u308b\u5316\u3057\u307e\u3059<\/li>\n<li>\u7bc0\u7a0e\u3084\u7a0e\u52d9\u30ea\u30b9\u30af\u4f4e\u6e1b\u3001\u8cc7\u91d1\u7e70\u308a\u306a\u3069\u306b\u3082\u5bfe\u5fdc\u3057\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;\">\u6803\u6728\u770c\u6803\u6728\u5e02\u5927\u5bae\u753a\uff12\uff11\uff13\uff16\u2212\uff19<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e2d\u592e\u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u30011955\u5e74\u306b\u958b\u696d\u3057\u3066\u304b\u308950\u5e74\u306e\u6b74\u53f2\u304c\u3042\u308a\u3001\u305d\u306e\u4fe1\u983c\u3068\u5b9f\u7e3e\u3067\u9867\u5ba2\u306e\u7a0e\u306b\u95a2\u3059\u308b\u76f8\u8ac7\u3084\u60a9\u307f\u3092\u89e3\u6c7a\u3057\u3066\u304d\u305f\u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u3059\u3002\u4f1a\u8a08\u7a0e\u52d9\u9867\u554f\u306b\u95a2\u3057\u3066\u306f\u3001\u6bce\u6708\u8a2a\u554f\u3059\u308b\u6708\u6b21\u8a2a\u554f\u76e3\u67fb\u3092\u57fa\u672c\u3068\u3057\u81ea\u793e\u306e\u884c\u3046\u4e8b\u696d\u306e\u73fe\u72b6\u3084\u554f\u984c\u70b9\u3092\u5e38\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001\u3064\u304e\u306b\u3059\u308b\u3079\u304d\u3053\u3068\u3084\u3001\u3044\u307e\u6539\u5584\u3059\u308b\u3079\u304d\u3068\u3053\u308d\u306a\u3069\u3001\u3044\u3061\u65e9\u304f\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u7bc0\u7a0e\u3084\u7a0e\u52d9\u30ea\u30b9\u30af\u4f4e\u6e1b\u3001\u8cc7\u91d1\u7e70\u308a\u306a\u3069\u3092\u304a\u8003\u3048\u306e\u65b9\u306b\u3082\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p><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\u30c8-2021-06-03-18.47.32.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-3\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u30a2\u30df\u30c3\u30af\uff06\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u660e\u308b\u304f\u697d\u3057\u3044\u4e8b\u52d9\u6240\u3067\u3042\u308b\u3053\u3068\u3092\u30e2\u30c3\u30c8\u30fc\u306b\u3057\u3066\u3044\u307e\u3059<\/li>\n<li>\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u30b5\u30fc\u30d3\u30b9\u3092\u57fa\u672c\u306b\u3057\u3001\u4f1a\u8a08\u3001\u78ba\u5b9a\u7533\u544a\u3001\u76f8\u7d9a\u306f\u3082\u3061\u308d\u3093\u3001\u4f1a\u793e\u8a2d\u7acb\u307e\u3067\u5bfe\u5fdc<\/li>\n<li>\u4ed6\u306e\u63d0\u643a\u5c02\u9580\u5bb6\u306e\u3059\u3079\u3066\u306e\u7a93\u53e3\u306b\u306a\u3063\u3066\u304f\u308c\u308b\u3068\u8a55\u5224\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;\">\u6803\u6728\u770c\u5b87\u90fd\u5bae\u5e02\u5f25\u751f\uff12\u4e01\u76ee\uff11\uff14\u2212\uff11\uff17<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a0e\u7406\u58eb\u6cd5\u4eba\u30a2\u30df\u30c3\u30af\uff06\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u306f\u3001\u660e\u308b\u304f\u697d\u3057\u3044\u4e8b\u52d9\u6240\u3092\u30e2\u30c3\u30c8\u30fc\u306b\u3057\u3066\u304a\u308a\u4f1a\u8a08\u4e8b\u52d9\u6240\u306f\u95a2\u4e0e\u5148\u306e\u6307\u91dd\u3068\u306a\u308b\u3079\u304d\u3068\u3044\u3046\u8003\u3048\u306e\u3082\u3068\u3001 \u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u30b5\u30fc\u30d3\u30b9\u3092\u57fa\u672c\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a08\u3001\u78ba\u5b9a\u7533\u544a\u3001\u76f8\u7d9a\u306f\u3082\u3061\u308d\u3093\u3001\u4f1a\u793e\u8a2d\u7acb\u3001\u52a9\u6210\u91d1\u3001\u793e\u4f1a\u4fdd\u967a\u3001 \u305d\u306e\u4ed6\u5404\u7a2e\u624b\u7d9a\u304d\u306a\u3069\u591a\u304f\u306e\u5206\u91ce\u306b\u304a\u3044\u3066\u3001\u4ed6\u306e\u63d0\u643a\u5c02\u9580\u5bb6\u306e\u3059\u3079\u3066\u306e\u7a93\u53e3\u3068\u306a\u3063\u3066\u304f\u308c\u307e\u3059\u3002 \u306a\u306b\u3092\u4f9d\u983c\u3059\u308c\u3070\u3088\u3044\u304b\u306a\u3069\u8003\u3048\u305a\u3001\u304a\u60a9\u307f\u3001 \u304a\u56f0\u308a\u3054\u3068\u306e\u969b\u306b\u306f\u3001\u76f8\u8ac7\u3067\u304d\u308b\u4e8b\u52d9\u6240\u3068\u3057\u3066\u8a55\u5224\u3067\u3059\u3002<\/p>\n<p><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\u30c8-2021-06-03-18.49.14.png\" \/><\/p>\n<h2><span id=\"i-4\">\u677e\u672c\u529f\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u9867\u5ba2\u3078\u8cea\u306e\u9ad8\u3044\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3079\u304f\u65e5\u3005\u9081\u9032\u3057\u3066\u3044\u307e\u3059<\/li>\n<li>\u7a0e\u52d9\u30fb\u4f1a\u8a08\u3001\u8d77\u696d\u3001\u878d\u8cc7\u3001\u76f8\u7d9a\u7b49\u306e\u3053\u3068\u306a\u3069\u3001\u6c17\u8efd\u306b\u76f8\u8ac7\u304c\u3067\u304d\u307e\u3059<\/li>\n<li>\u4ed6\u306e\u5206\u91ce\u306e\u5c02\u9580\u5bb6\u3068\u3082\u9023\u643a\u3057\u3001\u9867\u5ba2\u306e\u591a\u69d8\u306a\u30cb\u30fc\u30ba\u306b\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u308b\u306e\u304c\u8a55\u5224\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;\">\u6708\u984d\u9867\u554f\u6599\u5831\u916c \u6cd5\u4eba 30,000\u5186\u301c\u3000\u500b\u4eba 15,000\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;\">\u6803\u6728\u770c\u5b87\u90fd\u5bae\u5e02\u5fa1\u5e78\u30b1\u539f\u753a\uff12\uff18\u2212\uff14\uff17<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u677e\u672c\u529f\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u3001\u6803\u6728\u770c\u5b87\u90fd\u5bae\u5e02\u306b\u3042\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059\u3002\u9867\u5ba2\u3078\u8cea\u306e\u9ad8\u3044\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3079\u304f\u3001\u65e5\u3005\u6ce8\u529b\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u52d9\u30fb\u4f1a\u8a08\u3001\u8d77\u696d\u3001\u878d\u8cc7\u3001\u76f8\u7d9a\u7b49\u306e\u3053\u3068\u306a\u3069\u3001\u6c17\u8efd\u306b\u76f8\u8ac7\u3067\u304d\u308b\u4e8b\u52d9\u6240\u3067\u3059\u3002\u307e\u305f\u3001\u4e2d\u5c0f\u4f01\u696d\u8a3a\u65ad\u58eb\u30fb\u5f01\u8b77\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u30fb\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u30fb\u884c\u653f\u66f8\u58eb\u306e\u65b9\u3005\u306a\u3069\u4ed6\u306e\u5206\u91ce\u306e\u5c02\u9580\u5bb6\u3068\u3082\u9023\u643a\u3057\u3001\u9867\u5ba2\u306e\u591a\u69d8\u306a\u30cb\u30fc\u30ba\u306b\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u308b\u3068\u8a55\u5224\u3067\u3059\u3002<\/p>\n<p><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\u30c8-2021-06-03-18.51.05.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-5\">\u798f\u5cf6\u4f1a\u8a08\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u6cd5\u4eba\u30fb\u500b\u4eba\u306e\u958b\u696d\u652f\u63f4\u958b\u696d\u3092\u691c\u8a0e\u4e2d\u306e\u65b9\u306b\u5bfe\u3057\u3066\u5177\u4f53\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3057\u307e\u3059<\/li>\n<li>\u6bce\u6708\u4f01\u696d\u306b\u8a2a\u554f\u3057\u3001\u4f1a\u8a08\u30fb\u8ca1\u52d9\u9762\u304b\u3089\u53d6\u5f15\u5185\u5bb9\u3092\u3057\u3063\u304b\u308a\u78ba\u8a8d\u3057\u307e\u3059<\/li>\n<li>\u5c02\u9580\u5bb6\u3068\u3057\u3066\u7b2c\u4e09\u8005\u306e\u7acb\u5834\u3068\u3057\u3066\u3001\u4f01\u696d\u306e\u904b\u55b6\u3092\u30b5\u30dd\u30fc\u30c8\u306f\u304a\u4efb\u305b<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; 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