{"id":1360,"date":"2021-06-04T19:22:03","date_gmt":"2021-06-04T10:22:03","guid":{"rendered":"https:\/\/strate.biz\/articles\/?p=1360"},"modified":"2021-09-15T15:50:44","modified_gmt":"2021-09-15T06:50:44","slug":"mie","status":"publish","type":"post","link":"https:\/\/strate.biz\/articles\/tax_acct\/mie\/","title":{"rendered":"\u4e09\u91cd\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\u304d\u3089\u3081\u304d<\/a><\/li><li><a href=\"#i-2\">\u4e2d\u4e95\u8c4a\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-3\">\u798f\u7530\u54f2\u4e5f\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-4\">\u307e\u3064\u304a\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-5\">\u677e\u5cf6\u5247\u5584\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u304d\u3089\u3081\u304d<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u4f1a\u8a08\u696d\u52d9\u30fb\u7a0e\u52d9\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u793e\u767a\u5c55\u306e\u5168\u3066\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059<\/li>\n<li>\u7d4c\u55b6\u8005\u306e\u60a9\u307f\u3092\u89e3\u6c7a\u3001\u4e2d\u5c0f\u4f01\u696d\u69d8\u306e\u6d77\u5916\u9032\u51fa\u652f\u63f4\u7b49\u3082\u884c\u3044\u307e\u3059<\/li>\n<li>\u5e45\u5e83\u3044\u5b9f\u7e3e\u3092\u7a4d\u3093\u3067\u304a\u308a\u3001\u9ad8\u3044\u8a55\u4fa1\u3092\u53d7\u3051\u3066\u3044\u308b\u7a0e\u7406\u58eb\u6cd5\u4eba\u3068\u3057\u3066\u8a55\u5224\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;\">\u4e09\u91cd\u770c\u6d25\u5e02\u82b8\u6fc3\u753a\u4e2d\u7e04\uff12\uff13\uff19\u2212\uff11<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a0e\u7406\u58eb\u6cd5\u4eba\u304d\u3089\u3081\u304d\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30c9\u30af\u30bf\u30fc\u3092\u76ee\u6307\u3057\u307e\u3059\u3002\u4f1a\u8a08\u696d\u52d9\u30fb\u7a0e\u52d9\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u793e\u767a\u5c55\u306e\u5168\u3066\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3001\u7d4c\u55b6\u8005\u306e\u60a9\u307f\u3092\u89e3\u6c7a\u3001\u4e2d\u5c0f\u4f01\u696d\u69d8\u306e\u6d77\u5916\u9032\u51fa\u652f\u63f4\u7b49\u3082\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u7a0e\u52d9\u3001\u7d4c\u55b6\u3001\u4f1a\u8a08\u3001\u7bc0\u7a0e\u3001\u7d4c\u55b6\u8a08\u753b\u3001\u76f8\u7d9a\u3001\u4e8b\u696d\u7d99\u627f\u3001\u72ec\u7acb\u958b\u696d\u306b\u95a2\u3059\u308b\u554f\u984c\u89e3\u6c7a\u306b\u95a2\u3057\u3066\u306f\u3001\u5b9f\u7e3e\u3092\u7a4d\u3093\u3067\u304a\u308a\u3001\u9ad8\u3044\u8a55\u4fa1\u3092\u53d7\u3051\u3066\u3044\u308b\u7a0e\u7406\u58eb\u6cd5\u4eba\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\u30c8-2021-06-04-17.13.20.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-2\">\u4e2d\u4e95\u8c4a\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u548c\u6c17\u85f9\u3005\u3068\u3057\u305f\u96f0\u56f2\u6c17\u304c\u30e2\u30c3\u30c8\u30fc\u3067\u3059<\/li>\n<li>\u30c1\u30e3\u30ec\u30f3\u30b8\u7cbe\u795e\u306e\u80b2\u6210\u30fb\u6307\u5c0e\u3001\u304b\u3086\u3044\u3068\u3053\u308d\u306b\u624b\u304c\u5c4a\u304f\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304f\u308c\u307e\u3059<\/li>\n<li>\u307e\u305a\u306f\u7121\u6599\u76f8\u8ac7\u306b\u7533\u3057\u8fbc\u3093\u3067\u8a71\u3092\u805e\u3044\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046<\/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;\">\u4e09\u91cd\u770c\u4f0a\u52e2\u5e02\u5fa1\u8597\u753a\u5c0f\u6728\u753a\u66fd\u7962\uff11\uff12\uff18\u2212\uff11<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e2d\u4e95\u8c4a\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u3001\u548c\u6c17\u85f9\u3005\u3068\u3057\u305f\u96f0\u56f2\u6c17\u3092\u30e2\u30c3\u30c8\u30fc\u306b\u3001\u7a0e\u52d9\u306b\u9577\u3051\u305f\u7a0e\u7406\u58eb\u304c\u9867\u5ba2\u306e\u76f8\u8ac7\u3092\u89e3\u6c7a\u3057\u307e\u3059\u3002\u30c1\u30e3\u30ec\u30f3\u30b8\u7cbe\u795e\u306e\u80b2\u6210\u30fb\u6307\u5c0e\u3001\u304b\u3086\u3044\u3068\u3053\u308d\u306b\u624b\u304c\u5c4a\u304f\u30b5\u30fc\u30d3\u30b9\u3092\u5e38\u306b\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002\u95a2\u4e0e\u5148\u4f01\u696d\u306e\u591a\u69d8\u306a\u30cb\u30fc\u30ba\u306b\u5fdc\u3048\u308b\u3079\u304f\u3001\u696d\u52d9\u30ce\u30a6\u30cf\u30a6\u3092\u3042\u3089\u3086\u308b\u5206\u91ce\u304b\u3089\u96c6\u7a4d\u30fb\u5408\u7406\u5316\u3057\u63d0\u4f9b\u3057\u3066\u304f\u308c\u308b\u306e\u3067\u3001\u5b89\u5fc3\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u6b32\u3057\u3044\u65b9\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u307e\u305a\u306f\u7121\u6599\u76f8\u8ac7\u306b\u7533\u3057\u8fbc\u3093\u3067\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\u30c8-2021-06-04-17.15.20.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-3\">\u798f\u7530\u54f2\u4e5f\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u5171\u306b\u8003\u3048\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u304c\u7d0d\u5f97\u3044\u304f\u65b9\u5411\u6027\u3092\u793a\u3057\u307e\u3059<\/li>\n<li>\u533b\u7642\u958b\u696d\u30b5\u30dd\u30fc\u30c8\u306b\u95a2\u3057\u3066\u306f\u533b\u7642\u6cd5\u4eba\u8a2d\u7acb\u652f\u63f4\u307e\u3067\u8c4a\u5bcc\u306a\u5b9f\u7e3e\u304c\u3042\u308a\u307e\u3059<\/li>\n<li>\u672c\u696d\u306b\u5c02\u5ff5\u3057\u305f\u3044\u65b9\u306b\u304a\u3059\u3059\u3081\u306e\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;\">\u4e09\u91cd\u770c\u6d25\u5e02\u897f\u4e38\u4e4b\u5185\uff17\u2212\uff12\uff13<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u798f\u7530\u54f2\u4e5f\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u3001\u5e73\u621012\u5e744\u6708\u306e\u958b\u696d\u3057\u3066\u4ee5\u6765\u3001\u4f1a\u8a08\u9867\u554f\u3092\u306f\u3058\u3081\u3001\u533b\u7642\u958b\u696d\u30b5\u30dd\u30fc\u30c8\uff08\u533b\u9662\u30fb\u30af\u30ea\u30cb\u30c3\u30af\u306e\u65b0\u8a2d\uff09\u3001\u4f1a\u793e\u8a2d\u7acb\u3001\u5275\u696d\u878d\u8cc7\u30b5\u30dd\u30fc\u30c8\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u30fb\u5bfe\u7b56\u306a\u3069\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u5171\u306b\u8003\u3048\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u304c\u7d0d\u5f97\u3044\u304f\u65b9\u5411\u6027\u3092\u51fa\u3057\u3066\u304d\u305f\u5b9f\u7e3e\u3092\u8a87\u308a\u307e\u3059\u3002\u7279\u306b\u533b\u7642\u958b\u696d\u30b5\u30dd\u30fc\u30c8\u306b\u95a2\u3057\u3066\u306f\u533b\u7642\u6cd5\u4eba\u8a2d\u7acb\u652f\u63f4\u307e\u3067\u3001\u6700\u3082\u5f97\u610f\u3068\u3059\u308b\u5b9f\u7e3e\u8c4a\u5bcc\u306a\u5206\u91ce\u3068\u3057\u3066\u8a87\u308a\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a08\u696d\u52d9\u306b\u5bfe\u3059\u308b\u9867\u5ba2\u306e\u8ca0\u62c5\u3092\u6975\u529b\u6e1b\u3089\u3057\u3001\u672c\u696d\u306b\u5c02\u5ff5\u3067\u304d\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\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\u30c8-2021-06-04-17.16.43.png\" \/><\/p>\n<h2><span id=\"i-4\">\u307e\u3064\u304a\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u89aa\u5207\u30fb\u5b89\u5fc3\u30fb\u8fc5\u901f\u306a\u5bfe\u5fdc\u3092\u30e2\u30c3\u30c8\u30fc\u304c\u3067\u3059<\/li>\n<li>\u308f\u304b\u308a\u3084\u3059\u3044\u8a00\u8449\u3067\u8aac\u660e\u3057\u3066\u6b32\u3057\u3044\u65b9\u306b\u304a\u3059\u3059\u3081\u3067\u3059<\/li>\n<li>\u751f\u6daf\u306e\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u3001\u307e\u305f\u76f8\u8ac7\u76f8\u624b\u3068\u3057\u3066\u5b9f\u7e3e\u3092\u4e0a\u3052\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;\">\u6cd5\u4eba\u7a0e\u52d9\u9867\u554f\u6599 \u6708\u984d 9,800\u5186\uff5e<\/span><br \/>\n<span style=\"font-size: 16px;\">\u500b\u4eba\u4e8b\u696d\u7a0e\u52d9\u9867\u554f \u6708\u984d6,800\u5186\uff5e<\/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;\">\u4e09\u91cd\u770c\u56db\u65e5\u5e02\u5e02\u751f\u6851\u753a\uff12\uff13\uff11\u2212\uff15<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u3064\u304a\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u3001\u89aa\u5207\u30fb\u5b89\u5fc3\u30fb\u8fc5\u901f\u306a\u5bfe\u5fdc\u3092\u30e2\u30c3\u30c8\u30fc\u3068\u3057\u3066\u3001\u7d4c\u55b6\u8005\u306e\u8eab\u8fd1\u306a\u76f8\u8ac7\u76f8\u624b\u3068\u306a\u308b\u3053\u3068\u3092\u4e8b\u696d\u30c9\u30e1\u30a4\u30f3\u3068\u3057\u3001\u76f8\u8ac7\u3057\u3084\u3059\u3044\u7a0e\u7406\u58eb\u3001\u89aa\u5207\u4e01\u5be7\u306a\u5bfe\u5fdc\u3092\u3059\u308b\u7a0e\u7406\u58eb\u3001\u308f\u304b\u308a\u3084\u3059\u3044\u8a00\u8449\u3067\u8aac\u660e\u3059\u308b\u7a0e\u7406\u58eb\u3001\u8fc5\u901f\u306b\u5bfe\u5fdc\u3059\u308b\u7a0e\u7406\u58eb\u3068\u3044\u3046\u7acb\u5834\u304b\u3089\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304f\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u7d4c\u55b6\u8005\u306e\u8eab\u8fd1\u306a\u76f8\u8ac7\u76f8\u624b\u3068\u306a\u308a\u3001\u751f\u6daf\u306e\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u3042\u308b\u3088\u3046\u3001\u3057\u3063\u304b\u308a\u3068\u624b\u52a9\u3051\u3092\u3057\u3066\u304f\u308c\u308b\u4e8b\u52d9\u6240\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\u30c8-2021-06-04-17.18.07.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-5\">\u677e\u5cf6\u5247\u5584\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u7a0e\u52d9\u4f1a\u8a08\u3092\u4e2d\u5fc3\u306b\u4e8b\u696d\u7d4c\u55b6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u884c\u3063\u3066\u3044\u307e\u3059<\/li>\n<li>\u793e\u4f1a\u3068\u8abf\u548c\u3057\u306a\u304c\u3089\u672a\u6765\u3092\u5275\u3063\u3066\u3044\u304f\u3053\u3068\u304c\u76ee\u6a19\u3067\u3059<\/li>\n<li>\u8d08\u4e0e\u7a0e\u3001\u76f8\u7d9a\u7a0e\u3001\u78ba\u5b9a\u7533\u544a\u306a\u3069\u306e\u4f9d\u983c\u306b\u7684\u78ba\u306b\u5bfe\u5fdc\u3057\u307e\u3059<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\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;\">\u907a\u7523\u7dcf\u984d<\/span><br \/>\n<span style=\"font-size: 16px;\">7\u5343\u4e07\u5186\u4ee5\u4e0b \u57fa\u6e96\u4fa1\u683c\u4e0b\u9650420,000\u5186 \u57fa\u6e96\u4fa1\u683c\u4e0a\u9650700,000\u5186<\/span><br \/>\n<span style=\"font-size: 16px;\">1\u5104\u5186\u4ee5\u4e0b \u57fa\u6e96\u4fa1\u683c\u4e0b\u9650600,000\u5186 \u57fa\u6e96\u4fa1\u683c\u4e0a\u96501,000,000\u5186<\/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; 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