{"id":1370,"date":"2021-06-04T19:22:45","date_gmt":"2021-06-04T10:22:45","guid":{"rendered":"https:\/\/strate.biz\/articles\/?p=1370"},"modified":"2021-09-15T15:49:59","modified_gmt":"2021-09-15T06:49:59","slug":"shiga-2","status":"publish","type":"post","link":"https:\/\/strate.biz\/articles\/tax_acct\/shiga-2\/","title":{"rendered":"\u6ecb\u8cc0\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\">\u5927\u57ce\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-2\">\u771f\u548c\u7a0e\u7406\u58eb\u6cd5\u4eba<\/a><\/li><li><a href=\"#i-3\">\u3072\u304b\u308a\u7a0e\u7406\u58eb\u6cd5\u4eba<\/a><\/li><li><a href=\"#i-4\">\u5c0f\u5009\u4f1a\u8a08\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-5\">\u4f0a\u85e4\u5b5d\u592b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u5927\u57ce\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u304c\u4f55\u3092\u6c42\u3081\u3066\u3044\u308b\u3092\u5e38\u306b\u8003\u3048\u3001\u5b9f\u8df5\u3057\u307e\u3059<\/li>\n<li>\u8cc7\u91d1\u8abf\u9054\u3001\u5f8c\u7d99\u8005\u554f\u984c\u3001\u96c7\u7528\u554f\u984c\u306a\u3069\u69d8\u3005\u306a\u8981\u671b\u3084\u60a9\u307f\u306b\u5bfe\u5fdc\u3057\u3001\u5b9f\u7e3e\u3092\u4e0a\u3052\u3066\u3044\u307e\u3059<\/li>\n<li>\u8fc5\u901f\u3001\u305d\u3057\u3066\u4e01\u5be7\u306b\u89e3\u6c7a\u3059\u308b\u3053\u3068\u304c\u30e2\u30c3\u30c8\u30fc\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;\">\u6ecb\u8cc0\u770c\u5927\u6d25\u5e02\u897f\u306e\u5e84\uff11\uff15\u2212\uff13\uff13<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5927\u57ce\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u9867\u5ba2\u306b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u304c\u4f55\u3092\u6c42\u3081\u3066\u3044\u308b\u3092\u5e38\u306b\u8003\u3048\u3001\u4e8b\u696d\u304c\u9806\u8abf\u306a\u5834\u5408\u3001\u307e\u305a\u7bc0\u7a0e\u3092\u3001\u9006\u306b\u4e8b\u696d\u304c\u82b3\u3057\u304f\u306a\u3044\u30b1\u30fc\u30b9\u3067\u306f\u7d4c\u55b6\u6539\u5584\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3001\u8cc7\u91d1\u8abf\u9054\u3001\u5f8c\u7d99\u8005\u554f\u984c\u3001\u96c7\u7528\u554f\u984c\u306a\u3069\u69d8\u3005\u306a\u8981\u671b\u3084\u60a9\u307f\u306b\u5bfe\u5fdc\u3057\u5b9f\u7e3e\u3092\u4e0a\u3052\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u69d8\u3005\u306a\u7d4c\u55b6\u8005\u306e\u60a9\u307f\u306b\u3001\u8fc5\u901f\u30fb\u4e01\u5be7\u306b\u3001\u89e3\u6c7a\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u3001\u4e8b\u52d9\u6240\u306e\u5b58\u5728\u610f\u7fa9\u3068\u3057\u3001\u65e5\u3005\u306e\u696d\u52d9\u306b\u9081\u9032\u3057\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\u30c8-2021-06-04-18.04.36.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-2\">\u771f\u548c\u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u771f\u306e\u5fc3\u3067\u5fd7\u3042\u308b\u65b9\u3005\u306b\u8ca2\u732e\u3057\u3001\u793e\u4f1a\u3092\u8c4a\u304b\u306b\u3059\u308b\u3068\u3044\u3046\u4fe1\u5ff5\u306e\u3082\u3068\u3001\u904b\u55b6\u3057\u3066\u3044\u307e\u3059<\/li>\n<li>\u5730\u57df\u30fb\u7d4c\u6e08\u30fb\u91d1\u878d\u306e\u767a\u5c55\u3078\u306e\u8ca2\u732e\u3092\u7d9a\u3051\u3066\u304d\u305f\u5b9f\u7e3e\u306f\u3042\u308a\u307e\u3059<\/li>\n<li>\u307e\u305a\u306f\u7121\u6599\u76f8\u8ac7\u306e\u9023\u7d61\u3092\u3057\u3066\u307f\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;\">\u6ecb\u8cc0\u770c\u5927\u6d25\u5e02\u4e2d\u592e\uff11\u4e01\u76ee\uff18\u2212\uff13\uff12<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u771f\u548c\u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u771f\u306e\u5fc3\u3067\u5fd7\u3042\u308b\u65b9\u3005\u306b\u8ca2\u732e\u3057\u3001\u793e\u4f1a\u3092\u8c4a\u304b\u306b\u3059\u308b\u3068\u3044\u3046\u4fe1\u5ff5\u306e\u3082\u3068\u3001\u5168\u56fd\u306e\u5fd7\u3042\u308b\u4e2d\u5c0f\u4f01\u696d\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u91d1\u878d\u6a5f\u95a2\u30fb\u5927\u624b\u4f01\u696d\u3068\u4e00\u7dd2\u306b\u5e45\u5e83\u304f\u5730\u57df\u30fb\u7d4c\u6e08\u30fb\u91d1\u878d\u306e\u767a\u5c55\u3078\u306e\u8ca2\u732e\u3092\u7d9a\u3051\u3066\u304d\u305f\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059\u3002\u3042\u308a\u304c\u3068\u3046\u3084\u5922\u3092\u3082\u3089\u3063\u305f\u306a\u3069\u5b09\u3057\u3044\u8a00\u8449\u3092\u305f\u304f\u3055\u3093\u9867\u5ba2\u304b\u3089\u3082\u3089\u3044\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304b\u3089\u3082\u826f\u3044\u8a55\u5224\u3092\u547c\u3073\u3001\u4eca\u306e\u57fa\u790e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u5fd7\u306e\u9ad8\u3044\u7a0e\u7406\u58eb\u6cd5\u4eba\u3092\u304a\u63a2\u3057\u306e\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\u30c8-2021-06-04-18.06.24.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-3\">\u3072\u304b\u308a\u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u7d4c\u55b6\u652f\u63f4\u578b\u4e8b\u52d9\u6240\u3068\u3057\u3066\u4e2d\u5c0f\u4f01\u696d\u306e\u767a\u5c55\u306b\u8ca2\u732e\u3057\u3066\u304d\u307e\u3057\u305f<\/li>\n<li>\u5275\u696d\u652f\u63f4\u3001\u76f8\u7d9a\u5bfe\u7b56\u3001\u4e8b\u696d\u627f\u7d99\u3001\u7d4c\u55b6\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u4f01\u696d\u518d\u751f\u3001IT\u652f\u63f4\u306a\u3069\u3092\u884c\u3044\u307e\u3059<\/li>\n<li>\u9867\u5ba2\u3068\u672a\u6765\u3092\u6b69\u3081\u308b\u3088\u3046\u3001\u65e5\u3005\u7814\u947d\u3092\u91cd\u306d\u3066\u3044\u307e\u3059<\/li>\n<\/ul>\n<table style=\"width: 50.3054%; 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;\">\u6ecb\u8cc0\u770c\u8349\u6d25\u5e02\u5927\u8def\uff11\u4e01\u76ee\uff11\uff15\u2212\uff15<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3072\u304b\u308a\u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u7d4c\u55b6\u652f\u63f4\u578b\u4e8b\u52d9\u6240\u3068\u3057\u3066\u4e2d\u5c0f\u4f01\u696d\u306e\u767a\u5c55\u306b\u8ca2\u732e\u3057\u3066\u304d\u305f\u4e8b\u52d9\u6240\u3067\u3059\u3002\u4f01\u696d\u3092\u53d6\u308a\u5dfb\u304f\u65e5\u3005\u76ee\u307e\u3050\u308b\u3057\u304f\u5909\u5316\u3059\u308b\u74b0\u5883\u306b\u304a\u3044\u3066\u3001\u7a0e\u7406\u58eb\u304c\u6c42\u3081\u3089\u308c\u308b\u3082\u306e\u3082\u591a\u69d8\u5316\u3057\u3001\u62e1\u5927\u3059\u308b\u4e2d\u3001\u7a0e\u52d9\u4f1a\u8a08\u306f\u3082\u3061\u308d\u3093\u3001\u5275\u696d\u652f\u63f4\u3001\u76f8\u7d9a\u5bfe\u7b56\u3001\u4e8b\u696d\u627f\u7d99\u3001\u7d4c\u55b6\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u4f01\u696d\u518d\u751f\u3001IT\u652f\u63f4\u306a\u3069\u30015\u5e7410\u5e74\u5148\u306e\u4f01\u696d\u3092\u898b\u636e\u3048\u305f\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u9867\u5ba2\u3068\u6b69\u3081\u308b\u3088\u3046\u3001\u65e5\u3005\u7814\u947d\u3092\u91cd\u306d\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\u30c8-2021-06-04-18.08.28.png\" \/><\/p>\n<h2><span id=\"i-4\">\u5c0f\u5009\u4f1a\u8a08\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u7a0e\u52d9\u4f1a\u8a08\u3092\u4e2d\u5fc3\u306b\u3001\u4e8b\u696d\u7d4c\u55b6\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u306a\u304c\u3089\u3001\u9867\u5ba2\u3068\u5171\u306b\u6210\u9577\u3059\u308b\u3053\u3068\u304c\u30e2\u30c3\u30c8\u30fc\u3067\u3059<\/li>\n<li>\u81ea\u5229\u5229\u4ed6\u3092\u7406\u5ff5\u306b\u6301\u3061\u3001\u5b9f\u8df5\u3059\u308b\u3053\u3068\u8ca2\u732e\u3092\u3057\u307e\u3059<\/li>\n<li>\u4f1a\u8a08\u696d\u52d9\u30fb\u7a0e\u52d9\u7533\u544a\u306f\u3082\u3068\u3088\u308a\u3001\u4f1a\u793e\u767a\u5c55\u306e\u5168\u3066\u3092\u30b5\u30dd\u30fc\u30c8\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;\">\u6ecb\u8cc0\u770c\u5927\u6d25\u5e02\u6885\u6797\uff11\u4e01\u76ee\uff13\u2212\uff11\uff13<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5c0f\u5009\u4f1a\u8a08\u4e8b\u52d9\u6240\u306f\u3001\u7a0e\u52d9\u4f1a\u8a08\u3092\u4e2d\u5fc3\u306b\u3001\u4e8b\u696d\u7d4c\u55b6\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u306a\u304c\u3089\u3001\u9867\u5ba2\u3068\u5171\u306b\u6210\u9577\u3057\u3066\u3044\u304f\u3053\u3068\u3092\u30e2\u30c3\u30c8\u30fc\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u81ea\u5229\u5229\u4ed6\u3092\u7406\u5ff5\u306b\u6301\u3061\u3001\u5b9f\u8df5\u3059\u308b\u3053\u3068\u3067\u793e\u4f1a\u3068\u8abf\u548c\u3057\u306a\u304c\u3089\u672a\u6765\u3092\u5275\u308a\u3001\u3059\u3079\u3066\u306e\u4eba\u306e\u305f\u3081\u306b\u5b58\u5728\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u307e\u3059\u3002\u7d4c\u55b6\u8005\u306e\u305f\u3081\u306e\u30d3\u30b8\u30cd\u30b9\u30c9\u30af\u30bf\u30fc\u3068\u3057\u3066\u3001\u4f1a\u8a08\u696d\u52d9\u30fb\u7a0e\u52d9\u7533\u544a\u306f\u3082\u3068\u3088\u308a\u3001\u4f1a\u793e\u767a\u5c55\u306e\u5168\u3066\u3092\u624b\u52a9\u3051\u3057\u3066\u304f\u308c\u308b\u306e\u304c\u7279\u5fb4\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\u30c8-2021-06-04-18.10.11.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-5\">\u4f0a\u85e4\u5b5d\u592b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u5927\u6d25\u306e\u5805\u7530\u306b\u3042\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059<\/li>\n<li>\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u306e\u7a0e\u52d9\u4f1a\u8a08\u306e\u5f79\u306b\u7acb\u3061\u8ca2\u732e\u3059\u308b\u3053\u3068\u304c\u30e2\u30c3\u30c8\u30fc\u3067\u3059<\/li>\n<li>\u6b63\u78ba\u3001\u8aa0\u5b9f\u3001\u30b9\u30d4\u30fc\u30c9\u3001\u89aa\u5207\u3001\u30e2\u30c3\u30c8\u30fc\u306f4\u3064\u306eS\u3092\u5927\u5207\u306b\u65e5\u3005\u696d\u52d9\u306b\u5f53\u305f\u3063\u3066\u3044\u307e\u3059<\/li>\n<\/ul>\n<table style=\"width: 100%; 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