{"id":1335,"date":"2021-06-04T16:29:58","date_gmt":"2021-06-04T07:29:58","guid":{"rendered":"https:\/\/strate.biz\/articles\/?p=1335"},"modified":"2021-09-15T15:51:28","modified_gmt":"2021-09-15T06:51:28","slug":"ishikawa","status":"publish","type":"post","link":"https:\/\/strate.biz\/articles\/tax_acct\/ishikawa\/","title":{"rendered":"\u77f3\u5ddd\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\u6cd5\u4eba\u3000\u8868\u4f1a\u8a08\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-2\">\u7a0e\u7406\u58eb\u6cd5\u4eba \u5bae\u7530\u4f1a\u8a08<\/a><\/li><li><a href=\"#i-3\">\u7c73\u5c3e\u4f1a\u8a08\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-4\">\u4e2d\u6751\u6804\u5e0c\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-5\">\u9577\u7530\u548c\u5f66\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u3000\u8868\u4f1a\u8a08\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u8a08\u696d\u52d9\u30fb\u7a0e\u52d9\u7533\u544a\u306e\u307f\u306a\u3089\u305a\u3001\u4f1a\u793e\u767a\u5c55\u306e\u5168\u3066\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059<\/li>\n<li>\u3072\u305f\u3059\u3089\u8aa0\u5b9f\u306b\u3001\u307e\u305f\u89aa\u8eab\u306b\u306a\u308b\u3053\u3068\u3067\u9867\u5ba2\u306e\u4e8b\u696d\u306e\u6210\u9577\u3092\u624b\u52a9\u3051\u3057\u307e\u3059<\/li>\n<li>\u30d7\u30ed\u4f1a\u8a08\u96c6\u56e3\u3068\u3057\u3066\u3001\u5b9f\u7e3e\u3092\u4e0a\u3052\u3066\u3044\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;\">\u77f3\u5ddd\u770c\u91d1\u6ca2\u5e02\u758b\u7530\uff13\u4e01\u76ee\uff12\uff12<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a0e\u7406\u58eb\u6cd5\u4eba \u8868\u4f1a\u8a08\u4e8b\u52d9\u6240\u306f\u3001\u8a08\u696d\u52d9\u30fb\u7a0e\u52d9\u7533\u544a\u306e\u307f\u306a\u3089\u305a\u3001\u4f1a\u793e\u767a\u5c55\u306e\u5168\u3066\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u8005\u306e\u7686\u69d8\u306e\u60a9\u307f\u3092\u89e3\u6c7a\u3059\u308b\u3053\u3068\u3092\u30e2\u30c3\u30c8\u30fc\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u5e79\u90e8\u30fb\u7d4c\u55b6\u8005\u30bb\u30df\u30ca\u30fc\u3082\u958b\u50ac\u3057\u3066\u304a\u308a\u3001\u3072\u305f\u3059\u3089&#8221;\u8aa0\u5b9f&#8221;\u306b\u3001\u307e\u305f\u89aa\u8eab\u306b\u306a\u308b\u3053\u3068\u3067\u3001\u9867\u5ba2\u306e\u4e8b\u696d\u306e\u6210\u9577\u3001\u767a\u5c55\u306b\u5f79\u306b\u7acb\u3064\u3079\u304f\u8a00\u3046\u3079\u304d\u4e8b\u306f\u8a00\u3046\u3068\u3044\u3046\u8003\u3048\u3092\u3082\u3068\u306b\u3001\u30d7\u30ed\u4f1a\u8a08\u96c6\u56e3\u3068\u3057\u3066\u306e\u5b9f\u7e3e\u304c\u826f\u3044\u8a55\u5224\u3092\u547c\u3093\u3067\u3044\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\u30c8-2021-06-04-15.58.06.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-2\">\u7a0e\u7406\u58eb\u6cd5\u4eba \u5bae\u7530\u4f1a\u8a08<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u5730\u5143\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u591a\u304f\u306e\u4f01\u696d\u3092\u652f\u3048\u3066\u300150\u5e74\u306e\u6b74\u53f2\u3092\u3092\u6301\u3063\u3066\u3044\u307e\u3059<\/li>\n<li>\u76f8\u8ac7\u3067\u304d\u308b\u4f1a\u8a08\u4e8b\u52d9\u6240\u3068\u3057\u3066\u76f8\u8ac7\u306b\u5bfe\u3057\u3066\u306e\u30b5\u30dd\u30fc\u30c8\u306e\u59ff\u52e2\u304c\u8a55\u4fa1\u3055\u308c\u3066\u3044\u307e\u3059<\/li>\n<li>\u7121\u6599\u76f8\u8ac7\u3001\u7121\u6599\u898b\u7a4d\u3082\u308a\u3092\u53d7\u3051\u4ed8\u3051\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;\">\u77f3\u5ddd\u770c\u91d1\u6ca2\u5e02\u4e38\u306e\u5185\uff15\u2212\uff11\uff12<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a0e\u7406\u58eb\u6cd5\u4eba \u5bae\u7530\u4f1a\u8a08\u306f\u3001\u5730\u5143\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u591a\u304f\u306e\u4f01\u696d\u3092\u652f\u3048\u3066\u300150\u5e74\u306e\u6b74\u53f2\u3092\u8a87\u308a\u307e\u3059\u3002\u7d4c\u55b6\u306e\u6839\u5e79\u3068\u306a\u308b\u8ca1\u52d9\u72b6\u6cc1\u3092\u3057\u3063\u304b\u308a\u3068\u628a\u63e1\u3057\u3001\u7684\u78ba\u306a\u60c5\u5831\u63d0\u4f9b\u306f\u3082\u3068\u3088\u308a\u3001\u76f8\u8ac7\u3067\u304d\u308b\u4f1a\u8a08\u4e8b\u52d9\u6240\u3068\u3057\u3066\u76f8\u8ac7\u306b\u5bfe\u3057\u3066\u306e\u30b5\u30dd\u30fc\u30c8\u306b\u6700\u3082\u6ce8\u529b\u3057\u3066\u304a\u308a\u3001\u8fc5\u901f\u306a\u5bfe\u5fdc\u304c\u8a55\u5224\u3067\u3059\u3002\u307e\u305f\u8907\u6570\u62c5\u5f53\u5236\u3092\u6577\u304d\u3001\u30b5\u30dd\u30fc\u30c8\u3084\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u306e\u914d\u7f6e\u306a\u3069\u306b\u95a2\u3057\u3066\u3001\u7d44\u7e54\u4f53\u5236\u3092\u3057\u3063\u304b\u308a\u3068\u78ba\u7acb\u3057\u3066\u3044\u307e\u3059\u3002\u7121\u6599\u76f8\u8ac7\u3001\u7121\u6599\u898b\u7a4d\u3082\u308a\u3092\u53d7\u3051\u4ed8\u3051\u3066\u3044\u308b\u306e\u3067\u307e\u305a\u306f\u6c17\u8efd\u306b\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\u30c8-2021-06-04-16.00.13.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-3\">\u7c73\u5c3e\u4f1a\u8a08\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u4e8b\u696d\u7d4c\u55b6\u30fb\u7a0e\u52d9\u7533\u544a\u30fb\u65b0\u898f\u5275\u696d\u306a\u3069\u306e\u304a\u60a9\u307f\u3092\u89e3\u6c7a\u3057\u3066\u304f\u308c\u307e\u3059<\/li>\n<li>\u5168\u8077\u54e1\u4e00\u4e38\u3068\u306a\u3063\u3066\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u308b\u59ff\u52e2\u304c\u8a55\u5224\u3067\u3059<\/li>\n<li>\u7a0e\u91d1\u5bfe\u7b56\u3001\u4f1a\u793e\u6cd5\u3001\u4e8b\u696d\u627f\u7d99\u3001\u76f8\u7d9a\u7a0e\u3001\u78ba\u5b9a\u7533\u544a\u306a\u3069\u3082\u5f97\u610f\u5206\u91ce\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;\">\u77f3\u5ddd\u770c\u91d1\u6ca2\u5e02\u6cc9\u91ce\u753a\uff16\u4e01\u76ee\uff19\u2212\uff14<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7c73\u5c3e\u4f1a\u8a08\u4e8b\u52d9\u6240\u306f\u3001\u4e8b\u696d\u7d4c\u55b6\u30fb\u7a0e\u52d9\u7533\u544a\u30fb\u65b0\u898f\u5275\u696d\u306a\u3069\u306e\u304a\u60a9\u307f\u306b\u7684\u78ba\u306b\u3053\u305f\u3048\u3066\u304f\u308c\u307e\u3059\u3002<br \/>\n\u9867\u5ba2\u306e\u60a9\u307f\u3092\u89e3\u6c7a\u3057\u3001\u5171\u306b\u767a\u5c55\u3057\u3066\u3044\u3051\u308b\u3079\u304f\u3001\u5168\u8077\u54e1\u4e00\u4e38\u3068\u306a\u3063\u3066\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u308b\u59ff\u52e2\u304c\u8a55\u5224\u3092\u547c\u3093\u3067\u3044\u307e\u3059\u3002\u65b0\u898f\u958b\u696d\u3001\u6cd5\u4eba\u79fb\u884c\u3001\u7d4c\u55b6\u52a9\u8a00\u3001\u76f8\u7d9a\u696d\u52d9\u306a\u3069\u3067\u304a\u56f0\u308a\u306e\u65b9\u306b\u7279\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u307e\u305f\u3001\u7a0e\u91d1\u5bfe\u7b56\u3001\u4f1a\u793e\u6cd5\u3001\u4e8b\u696d\u627f\u7d99\u3001\u76f8\u7d9a\u7a0e\u3001\u78ba\u5b9a\u7533\u544a\u306a\u3069\u306e\u76f8\u8ac7\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\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\u30c8-2021-06-04-16.03.20.png\" \/><\/p>\n<h2><span id=\"i-4\">\u4e2d\u6751\u6804\u5e0c\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u4f01\u696d\u306e\u5065\u5168\u306a\u767a\u5c55\u3068\u7d99\u7d9a\u3092\u3001\u8ca1\u52d9\u3092\u6838\u306b\u3057\u3066\u652f\u63f4\u3059\u308b\u3053\u3068\u3067\u5b9f\u7e3e\u3092\u4e0a\u3052\u3066\u304d\u305f\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059<\/li>\n<li>\u516c\u6b63\u30fb\u516c\u5e73\u30fb\u5b89\u5168\u30fb\u5065\u5eb7\u306a\u751f\u6d3b\u3092\u9001\u308c\u308b\u793e\u4f1a\u4f5c\u308a\u3092\u884c\u3044\u307e\u3059<\/li>\n<li>\u624b\u6570\u3092\u5897\u3084\u3055\u305a\u306b\u3001\u7d50\u679c\u3092\u3057\u3063\u304b\u308a\u3068\u51fa\u3059\u3053\u3068\u304c\u76ee\u6a19\u3067\u3059<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; 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