{"id":1443,"date":"2021-06-08T12:23:00","date_gmt":"2021-06-08T03:23:00","guid":{"rendered":"https:\/\/strate.biz\/articles\/?p=1443"},"modified":"2021-09-15T15:46:09","modified_gmt":"2021-09-15T06:46:09","slug":"nagasaki","status":"publish","type":"post","link":"https:\/\/strate.biz\/articles\/tax_acct\/nagasaki\/","title":{"rendered":"\u9577\u5d0e\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\">\u77f3\u6a4b\u548c\u592b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-2\">\u77f3\u4e95\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-3\">\u5c0f\u68ee\u6cf0\u90a6\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-4\">\u4e00\u30ce\u702c\u5c0f\u5ddd\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-5\">\u5712\u7530\u8fb0\u7fa9\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u77f3\u6a4b\u548c\u592b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u591a\u65b9\u9762\u306e\u9867\u554f\u5148\u3068\u3001\u4fe1\u983c\u306e\u7d46\u3092\u7bc9\u3044\u3066\u304d\u305f\u5b9f\u7e3e\u3092\u8a87\u308a\u307e\u3059<\/li>\n<li>\u30d7\u30e9\u30a4\u30d0\u30b7\u30fc\u3092\u5b88\u308a\u3001\u4e00\u751f\u61f8\u547d\u9867\u5ba2\u306b\u6e80\u8db3\u3057\u3066\u3082\u3089\u3046\u3079\u304f\u9081\u9032\u3057\u3066\u3044\u307e\u3059<\/li>\n<li>\u4e8b\u52d9\u6240\u3068\u9867\u5ba2\u304c\u4e92\u3044\u306b\u5354\u529b\u3057\u7e41\u6804\u3057\u5e78\u305b\u306b\u306a\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\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;\">\u9577\u5d0e\u770c\u9577\u5d0e\u5e02\u6804\u753a\uff14\u2212\uff11\uff15<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u77f3\u6a4b\u548c\u592b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u3001\u5e73\u621012\u5e74\u306b\u958b\u8a2d\u3057\u305f\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059\u3002\u591a\u65b9\u9762\u306e\u9867\u554f\u5148\u3068\u4fe1\u983c\u306e\u7d46\u3092\u7bc9\u3044\u3066\u304d\u305f\u5b9f\u7e3e\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u7a0e\u52d9\u3001\u4f1a\u8a08\u306f\u3082\u3061\u308d\u3093\u4ed6\u306e\u4e9b\u7d30\u306a\u3053\u3068\u3067\u3082\u76f8\u8ac7\u3092\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u30d7\u30e9\u30a4\u30d0\u30b7\u30fc\u3092\u5b88\u308a\u4e00\u751f\u61f8\u547d\u3001\u9867\u5ba2\u306b\u6e80\u8db3\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u30e2\u30c3\u30c8\u30fc\u3067\u3059\u3002\u9867\u554f\u5148\u30fb\u793e\u54e1\u30fb\u4e8b\u52d9\u6240\u306e\u3069\u306e\u3072\u3068\u3064\u3082\u6b20\u3051\u305a\u3001\uff13\u8005\u3068\u3082\u3001\u304a\u4e92\u3044\u306b\u5354\u529b\u3057\u7e41\u6804\u3057\u5e78\u305b\u306b\u306a\u308b\u3053\u3068\u3092\u76ee\u6307\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\u30c8-2021-06-07-15.31.37.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-2\">\u77f3\u4e95\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u7dcf\u5408\u7d4c\u55b6\u652f\u63f4\u3092\u76ee\u6a19\u306b\u904b\u55b6\u3057\u3066\u304d\u305f\u5b9f\u7e3e\u304c\u3042\u308a\u307e\u3059<\/li>\n<li>\u7d4c\u6e08\u793e\u4f1a\u767a\u5c55\u306e\u305f\u3081\u306b\u8ca2\u732e\u3057\u3066\u304d\u307e\u3057\u305f\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059<\/li>\n<li>\u591a\u304f\u306e\u58eb\u696d\u3068\u9023\u643a\u3057\u3001\u7dcf\u5408\u7684\u3001\u591a\u9762\u7684\u306b\u5c02\u9580\u6027\u3092\u767a\u63ee\u3057\u3001\u591a\u65b9\u9762\u306b\u5bfe\u5fdc\u3067\u304d\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;\">\u9577\u5d0e\u770c\u9577\u5d0e\u5e02\u6075\u7f8e\u9808\u753a\uff17\u2212\uff12\uff11<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u77f3\u4e95\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u306f\u3001\u662d\u548c52\u5e748\u6708\u306b\u958b\u8a2d\u3057\u3066\u4ee5\u6765\u3001\u7dcf\u5408\u7d4c\u55b6\u652f\u63f4\u3092\u76ee\u6a19\u306b\u904b\u55b6\u3057\u3066\u4e8b\u52d9\u6240\u3067\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u591a\u304f\u306e\u9867\u5ba2\u306e\u652f\u63f4\u3092\u5f97\u3089\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u7d4c\u6e08\u793e\u4f1a\u767a\u5c55\u306e\u305f\u3081\u306b\u8ca2\u732e\u3057\u3066\u304d\u305f\u5b9f\u7e3e\u304c\u3042\u308a\u307e\u3059\u3002\u5f01\u8b77\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08\u76e3\u67fb\u6cd5\u4eba\uff09\u3001\u53f8\u6cd5\u66f8\u58eb\u3001\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u3001\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u3001\u4e2d\u5c0f\u4f01\u696d\u8a3a\u65ad\u58eb\u3001\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u3001\u884c\u653f\u66f8\u58eb\u7b49\u306e\u58eb\u696d\u3068\u9023\u643a\u3059\u308b\u3053\u3068\u3067\u3001\u7dcf\u5408\u7684\u3001\u591a\u9762\u7684\u306b\u5c02\u9580\u6027\u3092\u767a\u63ee\u3057\u3001\u591a\u65b9\u9762\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u306e\u304c\u9b45\u529b\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\u30c8-2021-06-07-15.32.59.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-3\">\u5c0f\u68ee\u6cf0\u90a6\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u9577\u5d0e\u5e02\u53ca\u3073\u305d\u306e\u8fd1\u96a3\u5730\u57df\u3092\u4e3b\u306a\u696d\u52d9\u30a8\u30ea\u30a2\u3068\u3057\u3066\u3044\u307e\u3059<\/li>\n<li>\u516c\u8a8d\u4f1a\u8a08\u58eb\u4e8b\u52d9\u6240\u3068\u3057\u3066\u306e\u4f1a\u8a08\u76e3\u67fb\u696d\u52d9\u3001\u63d0\u643a\u58eb\u696d\u7b49\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3092\u5f62\u6210\u3057\u3066\u3044\u308b\u306e\u304c\u5f37\u307f\u3067\u3059<\/li>\n<li>\u4e01\u5be7\u306a\u5bfe\u5fdc\u3084\u8fc5\u901f\u306a\u884c\u52d5\u3067\u3001\u9867\u5ba2\u3055\u3089\u306a\u308b\u767a\u5c55\u306b\u8ca2\u732e\u3057\u3066\u304d\u305f\u5b9f\u7e3e\u3092\u6301\u3063\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;\">\u9577\u5d0e\u770c\u9577\u5d0e\u5e02\u52dd\u5c71\u753a\uff14\uff14\u2212\uff15<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5c0f\u68ee\u6cf0\u90a6\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u3001\u9577\u5d0e\u5e02\u53ca\u3073\u305d\u306e\u8fd1\u96a3\u5730\u57df\u3092\u4e3b\u306a\u696d\u52d9\u30a8\u30ea\u30a2\u3068\u3057\u3066\u6d3b\u52d5\u3057\u3066\u304a\u308a\u3001\u5730\u57df\u306b\u6839\u5dee\u3057\u305f\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3068\u3057\u3066\u306e\u30b5\u30fc\u30d3\u30b9\u306f\u3082\u3061\u308d\u3093\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u4e8b\u52d9\u6240\u3068\u3057\u3066\u306e\u4f1a\u8a08\u76e3\u67fb\u696d\u52d9\u3001\u305d\u3057\u3066\u63d0\u643a\u58eb\u696d\u7b49\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3092\u5f62\u6210\u3057\u3066\u3044\u307e\u3059\u3002\u69d8\u3005\u306a\u30cb\u30fc\u30ba\u306b\u5e45\u5e83\u304f\u5bfe\u5fdc\u3067\u304d\u308b\u4e8b\u52d9\u6240\u3092\u304a\u63a2\u3057\u306e\u65b9\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u4e01\u5be7\u306a\u5bfe\u5fdc\u3084\u8fc5\u901f\u306a\u884c\u52d5\u3067\u3001\u9867\u5ba2\u306e\u3055\u3089\u306a\u308b\u767a\u5c55\u306b\u8ca2\u732e\u3057\u3066\u304d\u305f\u5b9f\u7e3e\u304c\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\u30c8-2021-06-07-15.34.27.png\" \/><\/p>\n<h2><span id=\"i-4\">\u4e00\u30ce\u702c\u5c0f\u5ddd\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u7a0e\u3084\u4f1a\u8a08\u306e\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u7814\u947d\u3092\u5fd8\u308c\u305a\u3001\u4f1a\u793e\u7d4c\u55b6\u7b49\u306b\u95a2\u3059\u308b\u69d8\u3005\u306a\u554f\u984c\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u4e8b\u52d9\u6240\u3067\u3059<\/li>\n<li>\u8aa0\u5b9f\u306a\u30b5\u30fc\u30d3\u30b9\u3001\u4fe1\u983c\u3092\u5f97\u3089\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u304c\u8a55\u5224\u3067\u3059<\/li>\n<li>\u4f1a\u793e\u8a2d\u7acb\u306a\u3069\u5168\u3066\u306b\u304a\u3044\u3066\u3001\u3057\u3063\u304b\u308a\u3068\u3057\u305f\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u304c\u9b45\u529b\u7684\u3067\u3059<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"background-color: #ebf0f4; 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