{"id":1322,"date":"2021-06-04T14:18:09","date_gmt":"2021-06-04T05:18:09","guid":{"rendered":"https:\/\/strate.biz\/articles\/?p=1322"},"modified":"2023-12-07T14:27:55","modified_gmt":"2023-12-07T05:27:55","slug":"toyama-2","status":"publish","type":"post","link":"https:\/\/strate.biz\/articles\/tax_acct\/toyama-2\/","title":{"rendered":"\u5bcc\u5c71\u770c\u3067\u8a55\u5224\u306e\u3044\u3044\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u304a\u3059\u3059\u30814\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\">\u3042\u304a\u3070\u7a0e\u7406\u58eb\u6cd5\u4eba<\/a><\/li><li><a href=\"#i-2\">\u733f\u7530\u6df3\u5b50\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-3\">\u30d9\u30b9\u30c8\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u7a0e\u7406\u58eb\u6cd5\u4eba \u5ca9\u6cb3\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-4\">\u798f\u7530\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u3042\u304a\u3070\u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u4f1a\u8a08\u76e3\u67fb\u3001\u7a0e\u52d9\u7533\u544a\u3001\u7a0e\u52d9\u76f8\u8ac7\u306e\u4ed6\u3001\u7d4c\u55b6\u30fb\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30fb\u8ca1\u52d9\u306a\u3069\u5e45\u3072\u308d\u3044\u696d\u52d9\u306b\u5bfe\u5fdc<\/li>\n<li>\u3042\u3089\u3086\u308b\u30cb\u30fc\u30ba\u306b\u5bfe\u3057\u3001\u6700\u9069\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u3057\u3063\u304b\u308a\u63d0\u4f9b<\/li>\n<li>\u9867\u5ba2\u306e\u81ea\u8a08\u5316\u3092\u63a8\u9032\u3057\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;\">\u5bcc\u5c71\u770c\u5bcc\u5c71\u5e02\u5a66\u4e2d\u753a\u5cf6\u672c\u90f7\uff14\uff17\u2212\uff13<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3042\u304a\u3070\u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u4f1a\u8a08\u76e3\u67fb\u3001\u7a0e\u52d9\u7533\u544a\u3001\u7a0e\u52d9\u76f8\u8ac7\u306e\u4ed6\u3001\u7d4c\u55b6\u30fb\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30fb\u8ca1\u52d9\u306a\u3069\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u3042\u3089\u3086\u308b\u30cb\u30fc\u30ba\u306b\u5bfe\u3057\u6700\u9069\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3057\u3066\u304f\u308c\u308b\u4e8b\u52d9\u6240\u3067\u3059\u3002\u6bce\u6708\u306e\u5de1\u56de\u76e3\u67fb\u3092\u57fa\u672c\u3068\u3057\u3001\u4f1a\u8a08\u8cc7\u6599\u3084\u4f1a\u8a08\u8a18\u9332\u306e\u9069\u6cd5\u6027\u3068\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3057\u3064\u3064\u3001\u30b9\u30d4\u30fc\u30c7\u30a3\u30fc\u306a\u6708\u6b21\u6c7a\u7b97\u3068\u6700\u65b0\u306e\u7d4c\u55b6\u6210\u7e3e\u3068\u8ca1\u653f\u72b6\u614b\u306e\u5206\u304b\u308a\u3084\u3059\u3044\u5831\u544a\u304c\u8a55\u5224\u3067\u3059\u3002\u307e\u305f\u9867\u5ba2\u306e\u81ea\u8a08\u5316\u3092\u63a8\u9032\u3057\u3066\u304f\u308c\u308b\u306e\u3067\u4f1a\u793e\u306e\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u305f\u3044\u65b9\u306b\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\u30c8-2021-06-04-14.07.22.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-2\">\u733f\u7530\u6df3\u5b50\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3001\u8a18\u5e33\u4ee3\u884c\u304a\u3088\u3073\u7a0e\u52d9\u76f8\u8ac7\u3001\u30bb\u30df\u30ca\u30fc\u8b1b\u5e2b\u3001\u76f8\u7d9a\u7a0e\u30b7\u30e5\u30df\u30ec\u30fc\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u306b\u5bfe\u5fdc\u3057\u307e\u3059<\/li>\n<li>\uff34\uff2b\uff23\u5168\u56fd\u4f1a\u306b\u6240\u5c5e\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059<\/li>\n<li>\u9867\u5ba2\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u7b2c\u4e00\u306b\u3001\u6700\u9069\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\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;\">\u5bcc\u5c71\u770c\u5bcc\u5c71\u5e02\u8352\u5ddd65-3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u733f\u7530\u6df3\u5b50\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u3001\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3001\u8a18\u5e33\u4ee3\u884c\u304a\u3088\u3073\u7a0e\u52d9\u76f8\u8ac7\u3001\u30bb\u30df\u30ca\u30fc\u8b1b\u5e2b\u3001\u30bb\u30ab\u30f3\u30c9\u30aa\u30d4\u30cb\u30aa\u30f3\u30b5\u30fc\u30d3\u30b9\u3001\u76f8\u7d9a\u7a0e\u30b7\u30e5\u30df\u30ec\u30fc\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u3001\u8ca1\u52d9\u8a3a\u65ad\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u5e45\u5e83\u3044\u696d\u52d9\u3092\u53d7\u3051\u3064\u3051\u3066\u304a\u308a\u307e\u3059\u3002\u307e\u305f\uff34\uff2b\uff23\u5168\u56fd\u4f1a\u306b\u6240\u5c5e\u3057\u3066\u304a\u308a\u3001\u79df\u7a0e\u6b63\u7fa9\u306e\u5b9f\u73fe\u3092\u3081\u3056\u3057\u95a2\u4e0e\u5148\u4f01\u696d\u306e\u6c38\u7d9a\u7684\u7e41\u6804\u306b\u5949\u4ed5\u3059\u308b\u3053\u3068\u3092\u30e2\u30c3\u30c8\u30fc\u306b\u65e5\u3005\u9081\u9032\u3057\u3066\u3044\u307e\u3059\u3002\u9867\u5ba2\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u7b2c\u4e00\u306b\u3001\u6700\u9069\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\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\u30c8-2021-06-04-14.11.35-1.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-3\">\u30d9\u30b9\u30c8\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u7a0e\u7406\u58eb\u6cd5\u4eba \u5ca9\u6cb3\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u9867\u5ba2\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u3001\u69d8\u3005\u306a\u4e8b\u4f8b\u306b\u3057\u3063\u304b\u308a\u3068\u53d6\u308a\u7d44\u3093\u3067\u3044\u307e\u3059<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u306e\u8ab2\u984c\u3067\u3042\u308b\u8cc7\u91d1\u7e70\u308a\u306b\u95a2\u3059\u308b\u652f\u63f4\u3084\u30b5\u30dd\u30fc\u30c8\u306b\u5f37\u307f\u3092\u767a\u63ee\u3057\u307e\u3059<\/li>\n<li>\u7d4c\u55b6\u6539\u5584\u8a08\u3084\u7d4c\u55b6\u627f\u7d99\u8a08\u753b\u3092\u591a\u6570\u62c5\u5f53\u3057\u305f\u5b9f\u7e3e\u304c\u3042\u308a\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;\">\u5bcc\u5c71\u770c\u5bcc\u5c71\u5e02\u5800\u5ddd\u753a\uff14\uff18\uff13<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30d9\u30b9\u30c8\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u7a0e\u7406\u58eb\u6cd5\u4eba \u5ca9\u6cb3\u4e8b\u52d9\u6240\u306f\u3001\u9867\u5ba2\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u3001\u8fc5\u901f\u30fb\u9069\u6b63\u306a\u6708\u6b21\u6c7a\u7b97\u306e\u305f\u3081\u306e\u6708\u6b21\u5de1\u56de\u76e3\u67fb\u306e\u5b9f\u8df5\u3001\u9069\u6b63\u306a\u6708\u6b21\u6c7a\u7b97\u306b\u57fa\u3065\u304f\u696d\u7e3e\u7ba1\u7406\u53ca\u3073\u4e88\u6e2c\u306e\u652f\u63f4\u3001\u4e2d\u671f\u7d4c\u55b6\u8a08\u753b\u306e\u7acb\u6848\u306b\u3088\u308b\u7d4c\u55b6\u6539\u5584\u306e\u652f\u63f4\u306a\u3069\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\u8ab2\u984c\u3067\u3042\u308b\u8cc7\u91d1\u7e70\u308a\u306b\u95a2\u3059\u308b\u652f\u63f4\u306f\u3082\u3061\u308d\u3093\u3001\u7d4c\u55b6\u8005\u3068\u5171\u306b\u7d4c\u55b6\u6539\u5584\u8a08\u3084\u7d4c\u55b6\u627f\u7d99\u8a08\u753b\u3092\u884c\u3044\u3001\u305d\u306e\u5b9f\u884c\u306b\u3042\u305f\u308b\u969b\u3082\u89aa\u8eab\u306b\u76f8\u8ac7\u306b\u4e57\u3063\u3066\u304f\u308c\u307e\u3059\u3002\u30d5\u30a9\u30fc\u30e0\u304b\u3089\u306f\u7121\u6599\u76f8\u8ac7\u304c\u53ef\u80fd\u3067\u3059\u306e\u3067\u307e\u305a\u306f\u76f8\u8ac7\u3057\u3066\u307f\u307e\u3057\u3087\u3046\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\u30c8-2021-06-04-14.13.51.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-4\">\u798f\u7530\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u4f1a\u793e\u8a2d\u7acb\u3001\u78ba\u5b9a\u7533\u544a\u3001\u8a18\u5e33\u4ee3\u884c\u3001\u6c7a\u7b97\u51e6\u7406\u3084\u7a0e\u52d9\u3001\u8ca1\u52d9\u3001\u4f1a\u8a08\u3001\u7bc0\u7a0e\u5bfe\u7b56\u306a\u3069\u3092\u4f9d\u983c\u3057\u305f\u3044\u65b9\u306b\u304a\u3059\u3059\u3081<\/li>\n<li>\u7a0e\u91d1\u3084\u7d4c\u55b6\u306e\u5408\u7406\u5316\u304b\u3089\u69d8\u3005\u306a\u696d\u52d9\u306e\u76f8\u8ac7\u3001\u7d4c\u55b6\u3084\u72ec\u7acb\u958b\u696d\u306b\u3082\u5bfe\u5fdc<\/li>\n<li>\u5730\u57df\u3092\u652f\u3048\u3001\u7d4c\u55b6\u8005\u306e\u7e01\u306e\u4e0b\u306e\u529b\u6301\u3061\u3067\u3042\u308b\u3053\u3068\u3092\u30e2\u30c3\u30c8\u30fc\u306b\u3057\u3066\u3044\u307e\u3059<\/li>\n<\/ul>\n<table style=\"width: 100%; 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