{"id":1392,"date":"2021-06-04T19:17:58","date_gmt":"2021-06-04T10:17:58","guid":{"rendered":"https:\/\/strate.biz\/articles\/?p=1392"},"modified":"2021-09-15T14:28:46","modified_gmt":"2021-09-15T05:28:46","slug":"ehime","status":"publish","type":"post","link":"https:\/\/strate.biz\/articles\/tax_acct\/ehime\/","title":{"rendered":"\u611b\u5a9b\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\">\u4e95\u4e0a\u76f4\u8f1d\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-2\">\u7a0e\u7406\u58eb\u6cd5\u4eba \u7530\u539f\u30fb\u9ce5\u4e95\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-3\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba<\/a><\/li><li><a href=\"#i-4\">\u6bdb\u5229\u4fee\u5e73\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-5\">\u8fd1\u85e4\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u4e95\u4e0a\u76f4\u8f1d\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u9867\u5ba2\u306e\u3053\u3053\u308d\u3092\u7b2c\u4e00\u306b\u8003\u3048\u307e\u3059<\/li>\n<li>\u6cd5\u4eba\u306e\u65b9\u304b\u3089\u500b\u4eba\u307e\u3067\u7a0e\u306b\u95a2\u3059\u308b\u69d8\u3005\u306a\u76f8\u8ac7\u3092\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059<\/li>\n<li>\u7a0e\u306e\u3053\u3068\u3067\u60a9\u307f\u3092\u6301\u3063\u3066\u3044\u308b\u65b9\u306b\u304a\u3059\u3059\u3081\u306e\u7a0e\u7406\u58eb\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;\">\u6cd5\u4eba\u9867\u554f\u5951\u7d04<\/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;\">\u6cd5\u4eba\u6c7a\u7b97\u5bfe\u5fdc<\/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;\">\u500b\u4eba\u78ba\u5b9a\u7533\u544a\u5bfe\u5fdc<\/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;\">\u611b\u5a9b\u770c\u677e\u5c71\u5e02\u5c71\u8d8a\uff13\u4e01\u76ee\uff16<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e95\u4e0a\u76f4\u8f1d\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u3001\u9867\u5ba2\u306e\u3053\u3053\u308d\u3092\u7b2c\u4e00\u306b\u8003\u3048\u3001\u7b11\u9854\u3067\u5e78\u305b\u306b\u306a\u308b\u3088\u3046\u30b5\u30dd\u30fc\u30c8\u3092\u3057\u3066\u304f\u308c\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059\u3002\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u3067\u3042\u308b\u305f\u3081\u306b\u65e5\u3005\u7814\u947d\u306b\u52b1\u3093\u3067\u304a\u308a\u3001\u6cd5\u4eba\u306e\u65b9\u304b\u3089\u500b\u4eba\u306e\u307e\u3067\u7a0e\u306b\u95a2\u3059\u308b\u76f8\u8ac7\u3092\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u73fe\u5728\u7a0e\u306e\u3053\u3068\u3067\u60a9\u307f\u3092\u6301\u3063\u3066\u3044\u308b\u65b9\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u7a0e\u52d9\u76f8\u8ac7\u5168\u822c\u306e\u53d7\u4ed8\u7a0e\u52d9\u8abf\u67fb\u7acb\u4f1a\u3044\u3084\u5bfe\u7b56\u3001\u4f1a\u8a08\u696d\u52d9\u3001\u8d77\u696d\u30b5\u30dd\u30fc\u30c8\u306a\u3069\u306b\u5f37\u307f\u3092\u767a\u63ee\u3057\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\u30c8-2021-06-07-13.48.40.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-2\">\u7a0e\u7406\u58eb\u6cd5\u4eba \u7530\u539f\u30fb\u9ce5\u4e95\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u9867\u5ba2\u306e\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u3066\u30b9\u30d4\u30fc\u30c7\u30a3\u30fc\u306b\u5e45\u5e83\u3044\u5bfe\u5fdc\u304c\u8a55\u5224\u3067\u3059<\/li>\n<li>\u9069\u5207\u306a\u4f1a\u8a08\u6307\u5c0e\u3001\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b9\u3001\u7d4c\u55b6\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3092\u3057\u3063\u304b\u308a\u3068\u884c\u3044\u307e\u3059<\/li>\n<li>\u9867\u5ba2\u3092\u672c\u696d\u306b\u96c6\u4e2d\u3055\u305b\u7d4c\u55b6\u306e\u52b9\u7387\u5316\u30fb\u5b89\u5b9a\u5316\u3092\u5b9f\u73fe\u3059\u308b\u30b5\u30dd\u30fc\u30c8\u3092\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;\">\u6cd5\u4eba\u9867\u554f\u5951\u7d04<\/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;\">\u6cd5\u4eba\u6c7a\u7b97\u5bfe\u5fdc<\/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;\">\u500b\u4eba\u78ba\u5b9a\u7533\u544a\u5bfe\u5fdc<\/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;\">\u611b\u5a9b\u770c\u677e\u5c71\u5e02\u96c4\u90e1\uff11\u2212\uff19\u2212\uff13\uff18<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a0e\u7406\u58eb\u6cd5\u4eba\u7530\u539f\u30fb\u9ce5\u4e95\u4e8b\u52d9\u6240\u3067\u306f\u3001\u9867\u5ba2\u306e\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u3066\u30b9\u30d4\u30fc\u30c7\u30a3\u30fc\u306b\u5e45\u5e83\u3044\u5bfe\u5fdc\u3092\u3057\u3066\u304f\u308c\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059\u3002\u9069\u5207\u306a\u4f1a\u8a08\u6307\u5c0e\u3084\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b9\u3001\u7d4c\u55b6\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u696d\u52d9\u3092\u4e2d\u5fc3\u306b\u63d0\u4f9b\u3057\u3066\u304a\u308a\u3001\u78ba\u5b9f\u306b\u8ca1\u7523\u3092\u5b88\u3063\u3066\u3044\u304f\u305f\u3081\u306e\u6700\u5584\u7b56\u306e\u63d0\u6848\u3067\u5b9f\u7e3e\u3092\u4e0a\u3052\u3066\u3044\u307e\u3059\u3002\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306b\u3088\u308a\u672c\u696d\u306b\u96c6\u4e2d\u3057\u3001\u7d4c\u55b6\u306e\u52b9\u7387\u5316\u30fb\u5b89\u5b9a\u5316\u3092\u76ee\u6307\u3057\u305f\u3044\u65b9\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u7121\u6599\u76f8\u8ac7\u3082\u53d7\u3051\u3064\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\u30c8-2021-06-07-13.50.19.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-3\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u5e73\u621014\u5e74\u306b\u958b\u696d\u3057\u3001\u76f8\u7d9a\u306b\u529b\u3092\u5165\u308c\u3066\u304d\u3066\u5b9f\u7e3e\u3092\u4e0a\u3052\u3066\u304d\u307e\u3057\u305f<\/li>\n<li>\u76f8\u7d9a\u3084\u8d08\u4e0e\u306e\u5c02\u9580\u3068\u3057\u3066\u3001\u5e74\u95932000\u4ef6\u4ee5\u4e0a\u306e\u76f8\u8ac7\u30fb\u5bfe\u5fdc\u5b9f\u7e3e\u304c\u3042\u308a\u307e\u3059<\/li>\n<li>\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3092\u304a\u63a2\u3057\u306e\u65b9\u306b\u304a\u3059\u3059\u3081\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;\">\u6cd5\u4eba\u9867\u554f\u5951\u7d04<\/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;\">\u6cd5\u4eba\u6c7a\u7b97\u5bfe\u5fdc<\/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;\">\u500b\u4eba\u78ba\u5b9a\u7533\u544a\u5bfe\u5fdc<\/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;\">\u611b\u5a9b\u770c\u677e\u5c71\u5e02\u677e\u672b\u4e00\u4e01\u76ee5-12<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a0e\u7406\u58eb\u6cd5\u4eba\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u306f\u3001\u5e73\u621014\u5e74\u306b\u958b\u696d\u3057\u3001\u76f8\u7d9a\u306b\u529b\u3092\u5165\u308c\u3066\u304d\u305f\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059\u3002\u76f8\u7d9a\u3084\u8d08\u4e0e\u3092\u5c02\u9580\u3068\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3068\u3057\u3066\u3001\u5e74\u95932000\u4ef6\u4ee5\u4e0a\u306e\u76f8\u8ac7\u30fb\u5bfe\u5fdc\u5b9f\u7e3e\u3092\u8a87\u308a\u307e\u3059\u3002\u57f9\u3063\u305f\u30ce\u30a6\u30cf\u30a6\u3092\u6d3b\u304b\u3057\u3001\u76f8\u7d9a\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3068\u3057\u3066\u3001\u3088\u308a\u5c02\u9580\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u76f8\u7d9a\u306b\u95a2\u308f\u308b\u4eba\u305f\u3061\u3078\u3001\u5fc3\u60c5\u9762\u3067\u3082\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u5bc4\u308a\u6dfb\u3048\u308b\u3088\u3046\u306b\u65e5\u3005\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\u30c8-2021-06-07-13.53.02.png\" \/><\/p>\n<h2><span id=\"i-4\">\u6bdb\u5229\u4fee\u5e73\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u5e73\u621027\u5e74\u79cb\u306b\u3001\u611b\u5a9b\u770c\u677e\u5c71\u5e02\u306b\u958b\u696d\u3057\u305f\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059<\/li>\n<li>\u9ad8\u5ea6\u306a\u77e5\u8b58\u30fb\u7d4c\u9a13\u3092\u3082\u3068\u306b\u3001\u96e3\u89e3\u306a\u8aac\u660e\u3082\u565b\u307f\u7815\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\u3057\u3066\u304f\u308c\u307e\u3059<\/li>\n<li>\u308f\u304b\u308a\u3084\u3059\u3044\u8a00\u8449\u3067\u4e01\u5be7\u306b\u8aac\u660e\u3057\u3066\u304f\u308c\u307e\u3059<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; 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