{"id":1381,"date":"2021-06-04T19:23:22","date_gmt":"2021-06-04T10:23:22","guid":{"rendered":"https:\/\/strate.biz\/articles\/?p=1381"},"modified":"2021-09-15T15:49:01","modified_gmt":"2021-09-15T06:49:01","slug":"okayama-2","status":"publish","type":"post","link":"https:\/\/strate.biz\/articles\/tax_acct\/okayama-2\/","title":{"rendered":"\u5ca1\u5c71\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\">\u67ff\u8feb\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-2\">\u671d\u65e5\u7a0e\u7406\u58eb\u6cd5\u4eba<\/a><\/li><li><a href=\"#i-3\">\u7a3b\u7530\u4f1a\u8a08\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-4\">\u6709\u6fa4\u4f1a\u8a08\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-5\">\u306f\u307e\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u67ff\u8feb\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u5f93\u696d\u54e1\u3055\u3093\u306e\u5c11\u306a\u3044\u5c0f\u3055\u306a\u4f1a\u793e\u3084\u3001\u5275\u696d\u3057\u305f\u3070\u304b\u308a\u306e\u4f1a\u793e\u306a\u3069\u306e\u652f\u63f4\u306b\u7a4d\u6975\u7684\u3067\u3059<\/li>\n<li>\u7a0e\u52d9\u3001\u52b4\u52d9\u3001\u4eba\u4e8b\u3001\u8cc7\u91d1\u7e70\u308a\u306a\u3069\u3001\u5c3d\u304d\u306a\u3044\u60a9\u307f\u306b\u7684\u78ba\u306b\u7b54\u3048\u307e\u3059<\/li>\n<li>\u4f55\u3067\u3082\u76f8\u8ac7\u3067\u304d\u308b\u826f\u304d\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u4fe1\u983c\u306e\u539a\u3044\u4e8b\u52d9\u6240\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;\">\u5ca1\u5c71\u770c\u5ca1\u5c71\u5e02\u5317\u533a\u897f\u53e4\u677e\uff12\u4e01\u76ee\uff12\uff16\u2212\uff11\uff16<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u67ff\u8feb\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u3001\u5f93\u696d\u54e1\u3055\u3093\u306e\u5c11\u306a\u3044\u5c0f\u3055\u306a\u4f1a\u793e\u3084\u3001\u5275\u696d\u3057\u305f\u3070\u304b\u308a\u306e\u4f1a\u793e\u3001\u305d\u3057\u306620\u4ee3\u5f8c\u534a\u304b\u308940\u4ee3\u524d\u534a\u306e\u6bd4\u8f03\u7684\u82e5\u3044\u793e\u9577\u69d8\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306a\u3069\u306e\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u7a4d\u6975\u7684\u306b\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u4f1a\u793e\u306e\u898f\u6a21\u304c\u5c0f\u3055\u304f\u3066\u3082\u3001\u7a0e\u52d9\u3001\u52b4\u52d9\u3001\u4eba\u4e8b\u3001\u8cc7\u91d1\u7e70\u308a\u306a\u3069\u5c3d\u304d\u306a\u3044\u60a9\u307f\u306b\u5bfe\u3057\u3001\u7591\u554f\u306a\u3069\u306b\u3082\u304d\u3061\u3093\u3068\u8033\u3092\u50be\u3051\u3001\u4f55\u3067\u3082\u76f8\u8ac7\u3067\u304d\u308b\u826f\u304d\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u5b9f\u7e3e\u3092\u4e0a\u3052\u3066\u304d\u307e\u3057\u305f\u3002\u5e73\u621017\u5e74\u306b\u958b\u696d\u3057\u3066\u4ee5\u6765\u3001\u5730\u57df\u306e\u5171\u306b\u6b69\u307f\u7d9a\u3051\u4fe1\u983c\u3092\u96c6\u3081\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\u30c8-2021-06-04-19.02.30.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-2\">\u671d\u65e5\u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u76f8\u7d9a\u30fb\u8cc7\u7523\u7ba1\u7406\u306e\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u3068\u3057\u3066\u300135\u5e74\u306e\u7d4c\u9a13\u3068\u5b9f\u7e3e\u304c\u3042\u308a\u307e\u3059<\/li>\n<li>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3001\u907a\u7523\u76f8\u7d9a\u306e\u624b\u7d9a\u304d\u5b8c\u4e86\u307e\u3067\u3092\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059<\/li>\n<li>\u5404\u65b9\u9762\u306b\u304a\u3051\u308b\u5c02\u9580\u5bb6\u30b0\u30eb\u30fc\u30d7\u304c\u4e00\u4e38\u3068\u306a\u3063\u3066\u5bfe\u5fdc\u3057\u3066\u304f\u308c\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;\">\u5ca1\u5c71\u770c\u5ca1\u5c71\u5e02\u4e2d\u533a\u5e73\u4e95\uff15\u4e01\u76ee\uff16\u2212\uff14<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u671d\u65e5\u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u79c1\u305f\u3061\u306f\u6cd5\u4eba\u30fb\u500b\u4eba\u3092\u554f\u308f\u305a\u3001\u76f8\u7d9a\u30fb\u8cc7\u7523\u7ba1\u7406\u306e\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u3068\u3057\u3066\u300135\u5e74\u306e\u7d4c\u9a13\u3068\u5b9f\u7e3e\u3092\u8a87\u308a\u307e\u3059\u3002\u4e00\u822c\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u696d\u52d9\u306f\u3082\u3061\u308d\u3093\u3001\u5f01\u8b77\u58eb\u3001\u53f8\u6cd5\u66f8\u58eb\u7b49\u306e\u5404\u5c02\u9580\u5bb6\u3068\u306e\u3064\u306a\u304c\u308a\u3092\u6301\u3061\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3001\u907a\u7523\u76f8\u7d9a\u306e\u624b\u7d9a\u304d\u5b8c\u4e86\u307e\u3067\u3092\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u30b5\u30fc\u30d3\u30b9\u3092\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3084\u907a\u7523\u76f8\u7d9a\u6642\u3001\u5f01\u8b77\u58eb\u3001\u53f8\u6cd5\u66f8\u58eb\u3001\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u3001\u884c\u653f\u66f8\u58eb\u7b49\u3001\u5404\u65b9\u9762\u306b\u304a\u3051\u308b\u5c02\u9580\u5bb6\u30b0\u30eb\u30fc\u30d7\u304c\u4e00\u4e38\u3068\u306a\u308a\u3001\u78ba\u5b9f\u304b\u3064\u30b9\u30d4\u30fc\u30c7\u30a3\u306a\u624b\u7d9a\u304d\u3092\u304a\u6c42\u3081\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\u30c8-2021-06-04-19.04.12.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-3\">\u7a3b\u7530\u4f1a\u8a08\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u30ab\u30f3\u306b\u983c\u3089\u305a\u3001\u304d\u3061\u3093\u3068\u3057\u305f\u610f\u601d\u6c7a\u5b9a\u304c\u3067\u304d\u308b\u3088\u3046\u3001\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059<\/li>\n<li>\u7a0e\u52d9\u3060\u3051\u3067\u306a\u304f\u3001\u7d4c\u55b6\u306b\u5bfe\u3059\u308b\u3053\u3068\u3067\u3082\u76f8\u8ac7\u306f\u3001\u7684\u78ba\u306b\u56de\u7b54\u3057\u3066\u304f\u308c\u307e\u3059<\/li>\n<li>\u6570\u5b57\u306b\u5f37\u304f\u306a\u308a\u3001\u76ee\u6a19\u306e\u8a2d\u5b9a\u304c\u3057\u3084\u3059\u304f\u306a\u308b\u3053\u3068\u3092\u76ee\u6a19\u3068\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;\">\u6cd5\u4eba \u6708\u984d\u6599\u91d1\u523616,500\u5186\uff5e<\/span><br \/>\n<span style=\"font-size: 16px;\">\u500b\u4eba \u6708\u984d\u6599\u91d1\u523614,850\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;\">\u5ca1\u5c71\u770c\u5ca1\u5c71\u5e02\u5317\u533a\u4eca\u6751\uff16\uff15\uff11\u2212\uff11\uff10\uff13<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a3b\u7530\u4f1a\u8a08\u4e8b\u52d9\u6240\u306f\u3001\u8a66\u7b97\u8868\u3092\u7d4c\u55b6\u306b\u5f79\u7acb\u3064\u8cc7\u6599\u3068\u3057\u3066\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u30d2\u30f3\u30c8\u3092\u30ab\u30f3\u306b\u983c\u3089\u305a\u3001\u304d\u3061\u3093\u3068\u3057\u305f\u610f\u601d\u6c7a\u5b9a\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u52d9\u3060\u3051\u3067\u306a\u304f\u7d4c\u55b6\u306b\u5bfe\u3059\u308b\u3053\u3068\u3067\u3082\u76f8\u8ac7\u306f\u3001\u7684\u78ba\u306b\u56de\u7b54\u3001\u30a2\u30c9\u30d0\u30a4\u30b9\u30fb\u30d5\u30a9\u30ed\u30fc\u3082\u3057\u3063\u304b\u308a\u3068\u884c\u3044\u307e\u3059\u3002\u6570\u5b57\u306b\u5f37\u304f\u306a\u308a\u3001\u76ee\u6a19\u306e\u8a2d\u5b9a\u304c\u3057\u3084\u3059\u304f\u306a\u308b\u3053\u3068\u3067\u8cc7\u91d1\u7e70\u308a\u3084\u9280\u884c\u4ea4\u6e09\u304c\u5f97\u610f\u306b\u306a\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u306e\u3067\u3001 \u81ea\u3089\u306e\u6210\u9577\u53ca\u3073\u76ee\u6a19\u306e\u5b9f\u73fe\u3092\u884c\u3046\u8fd1\u9053\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305a\u306f\u7121\u6599\u76f8\u8ac7\u3092\u5229\u7528\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\u30c8-2021-06-04-19.06.37.png\" \/><\/p>\n<h2><span id=\"i-4\">\u6709\u6fa4\u4f1a\u8a08\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u4e8b\u696d\u306e\u6210\u9577\u3068\u3001\u7d4c\u55b6\u8005\u30fb\u5f93\u696d\u54e1\u30fb\u53d6\u5f15\u5148\u306e\u4eba\u3005\u306e\u4eba\u751f\u304c\u8c4a\u304b\u306b\u306a\u308b\u3053\u3068\u304c\u76ee\u6a19\u3067\u3059<\/li>\n<li>\u89aa\u5207\u30fb\u4e01\u5be7\u30fb\u6a5f\u52d5\u529b\u306e\u3042\u308b\u4e8b\u52d9\u6240\u3067\u3059<\/li>\n<li>\u591a\u304f\u306e\u76f8\u8ac7\u306b\u5bfe\u5fdc\u3057\u3066\u304d\u305f\u5b9f\u7e3e\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;\">\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;\">\u5ca1\u5c71\u770c\u5ca1\u5c71\u5e02\u5317\u533a\u5bcc\u7530\u753a\uff11\u4e01\u76ee\uff12\u2212\uff12\uff11<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6709\u6fa4\u4f1a\u8a08\u4e8b\u52d9\u6240\u306f\u3001\u4e8b\u696d\u306e\u6210\u9577\u306b\u3088\u308a\u3001\u7d4c\u55b6\u8005\u30fb\u5f93\u696d\u54e1\u30fb\u53d6\u5f15\u5148\u306e\u4eba\u3005\u306e\u4eba\u751f\u304c\u8c4a\u304b\u306b\u306a\u308b\u3053\u3068\u3092\u76ee\u6a19\u3068\u3057\u3001\u307e\u305f\u4e8b\u696d\u6210\u9577\u306e\u3088\u304d\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u306a\u308b\u305f\u3081\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u89aa\u5207\u30fb\u4e01\u5be7\u30fb\u6a5f\u52d5\u529b\u306e\u3042\u308b\u4e8b\u52d9\u6240\u3092\u304a\u63a2\u3057\u306e\u65b9\u306f\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u3057\u3066\u6b32\u3057\u3044\u3001\u65e5\u5e38\u696d\u52d9\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u3001\u6c7a\u7b97\u66f8\u306e\u898b\u65b9\u304c\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u3001\u4eca\u306e\u7a0e\u7406\u58eb\u306b\u6c17\u8efd\u306b\u76f8\u8ac7\u3067\u304d\u306a\u3044\u3001\u9280\u884c\u3078\u306e\u6c7a\u7b97\u8aac\u660e\u306e\u4ed5\u65b9\u304c\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u3001\u6bce\u6708\u30fb\u6bce\u5e74\u306e\u6c7a\u7b97\u3092\u3082\u3063\u3068\u65e9\u304f\u3057\u305f\u3044\u306a\u3069\u3001\u591a\u304f\u306e\u76f8\u8ac7\u306b\u5bfe\u5fdc\u3057\u3066\u304d\u305f\u5b9f\u7e3e\u304c\u3042\u308a\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\u30c8-2021-06-04-19.08.20.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-5\">\u306f\u307e\u306e\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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