{"id":1462,"date":"2021-06-08T12:40:26","date_gmt":"2021-06-08T03:40:26","guid":{"rendered":"https:\/\/strate.biz\/articles\/?p=1462"},"modified":"2021-09-14T15:42:14","modified_gmt":"2021-09-14T06:42:14","slug":"miyazaki","status":"publish","type":"post","link":"https:\/\/strate.biz\/articles\/tax_acct\/miyazaki\/","title":{"rendered":"\u5bae\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\">\u57ce \u5bdb\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-2\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u30a2\u30a4\u30d3\u30fc\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba<\/a><\/li><li><a href=\"#i-3\">\u685c\u4e95\u4f1a\u8a08\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-4\">\u306f\u304b\u307e\u3060\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-5\">\u6c60\u4e0a\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u57ce \u5bdb\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u7a0e\u52d9\u30fb\u8ca1\u52d9\u4f1a\u8a08\u3092\u901a\u3058\u3066\u95a2\u4e0e\u5148\u306e\u7e41\u6804\u3068\u5730\u57df\u793e\u4f1a\u306e\u767a\u5c55\u306b\u8ca2\u732e\u3057\u307e\u3059<\/li>\n<li>\u30b9\u30bf\u30c3\u30d5\u304c\u5168\u54e1\u3001\u660e\u308b\u304f\u96f0\u56f2\u6c17\u306e\u826f\u3044\u4e8b\u52d9\u6240\u3067\u3059<\/li>\n<li>\u6700\u5584\u306e\u30ce\u30a6\u30cf\u30a6\u306e\u3082\u3068\u3001\u9867\u5ba2\u306e\u6210\u9577\u3092\u7a4d\u6975\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u59ff\u52e2\u304c\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;\">\u5bae\u5d0e\u770c\u5bae\u5d0e\u5e02\u4e0a\u91ce\u753a\uff11\uff11\u2212\uff11\uff10<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u57ce \u5bdb\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u3001\u7a0e\u52d9\u30fb\u8ca1\u52d9\u4f1a\u8a08\u3092\u901a\u3058\u3066\u95a2\u4e0e\u5148\u306e\u7e41\u6804\u3068\u5730\u57df\u793e\u4f1a\u306e\u767a\u5c55\u306b\u8ca2\u732e\u3059\u308b\u3053\u3068\u3092\u7d4c\u55b6\u7406\u5ff5\u3068\u3057\u3066\u304a\u308a\u3001\u662d\u548c39\u5e74\u306b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3092\u958b\u8a2d\u3057\u3066\u4f9d\u983c\u3001\u5730\u5143\u5bae\u5d0e\u3067\u6d3b\u8e8d\u3057\u3066\u304d\u307e\u3057\u305f\u3002<br \/>\n\u30b9\u30bf\u30c3\u30d5\u304c\u5168\u54e1\u3001\u660e\u308b\u304f\u96f0\u56f2\u6c17\u306e\u826f\u3044\u4e8b\u52d9\u6240\u3068\u8a55\u5224\u3067\u3059\u3002\u767a\u5c55\u306e\u79d8\u8a23\u306f\u826f\u304d\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u5de1\u308a\u4f1a\u3046\u3053\u3068\u3068\u8003\u3048\u3001\u6700\u5584\u306e\u30ce\u30a6\u30cf\u30a6\u306e\u3082\u3068\u3001\u9867\u5ba2\u306e\u6210\u9577\u3092\u7a4d\u6975\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\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\u30c8-2021-06-07-18.57.15.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-2\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u30a2\u30a4\u30d3\u30fc\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u6bce\u6708\u3001\u9867\u5ba2\u306e\u5143\u3092\u5de1\u56de\u76e3\u67fb\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u8cc7\u6599\u3084\u4f1a\u8a08\u8a18\u9332\u306e\u9069\u6cd5\u6027\u3068\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3057\u307e\u3059<\/li>\n<li>\u7d4c\u55b6\u7ba1\u7406\u3084\u7d4c\u55b6\u8a3a\u65ad\u3001\u7a0e\u52d9\u7533\u544a\u306a\u3069\u69d8\u3005\u306a\u5834\u9762\u3067\u5b9f\u7e3e\u304c\u3042\u308a\u307e\u3059<\/li>\n<li>\u6240\u5f97\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u7533\u544a\u72ec\u7acb\u3001\u958b\u696d\u652f\u63f4\u306b\u95a2\u3059\u308b\u696d\u52d9\u306a\u3069\u3001\u5e45\u5e83\u304f\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;\">\u5bae\u5d0e\u770c\u5bae\u5d0e\u5e02\u5143\u5bae\u753a\uff19\u2212\uff11\uff11<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a0e\u7406\u58eb\u6cd5\u4eba\u30a2\u30a4\u30d3\u30fc\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u3067\u306f\u3001\u6bce\u6708\u3001\u9867\u5ba2\u306e\u5143\u3092\u5de1\u56de\u76e3\u67fb\u3057\u3001\u4f1a\u8a08\u8cc7\u6599\u3084\u4f1a\u8a08\u8a18\u9332\u306e\u9069\u6cd5\u6027\u3068\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3057\u306a\u304c\u3089\u30b9\u30d4\u30fc\u30c7\u30a3\u30fc\u306b\u6708\u6b21\u6c7a\u7b97\u3092\u884c\u3063\u3066\u304f\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u6700\u65b0\u306e\u7d4c\u55b6\u6210\u7e3e\u3068\u8ca1\u653f\u72b6\u614b\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u5831\u544a\u3057\u3001\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u306e\u7d4c\u55b6\u7ba1\u7406\u3084\u7d4c\u55b6\u8a3a\u65ad\u3001\u7a0e\u52d9\u7533\u544a\u306a\u3069\u69d8\u3005\u306a\u5834\u9762\u3067\u5b9f\u7e3e\u3092\u6709\u3057\u3066\u3044\u307e\u3059\u3002\u8ca1\u52d9\u30fb\u4f1a\u8a08\u30fb\u6c7a\u7b97\u306b\u95a2\u3059\u308b\u696d\u52d9\u6cd5\u4eba\u7a0e\u306f\u3082\u3068\u3088\u308a\u3001\u6240\u5f97\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u7533\u544a\u72ec\u7acb\u3001\u958b\u696d\u652f\u63f4\u306b\u95a2\u3059\u308b\u696d\u52d9\u306a\u3069\u5e45\u5e83\u304f\u5bfe\u5fdc\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\u30c8-2021-06-07-18.58.48.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-3\">\u685c\u4e95\u4f1a\u8a08\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u4e8b\u696d\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u9023\u643a\u4f01\u696d\u3068\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u7d44\u3093\u3067\u304a\u308a\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u8981\u671b\u306b\u7b54\u3048\u307e\u3059<\/li>\n<li>\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u5404\u4f4d\u306e\u4e8b\u696d\u306e\u5b89\u5b9a\u7684\u767a\u5c55\u306e\u305f\u3081\u306e\u60c5\u5831\u3092\u4f1a\u8a08\u3057\u307e\u3059<\/li>\n<li>60\u5e74\u306b\u308f\u305f\u308a\u84c4\u7a4d\u3057\u305f\u4f01\u696d\u7d4c\u55b6\u306e\u652f\u63f4\u30ce\u30a6\u30cf\u30a6\u3092\u99c6\u4f7f\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;\">\u5bae\u5d0e\u770c\u5bae\u5d0e\u5e02\u539f\u753a\uff17\u2212\uff12<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u685c\u4e95\u4f1a\u8a08\u4e8b\u52d9\u6240\u306f\u3001\u5f01\u8b77\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u30fb\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u30fb\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u30fb\u8a2d\u8a08\u58eb\u7b49\u3005\u4e8b\u696d\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u9023\u643a\u4f01\u696d\u3068\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u7d44\u3093\u3067\u304a\u308a\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u8981\u671b\u306b\u5e83\u304f\u304a\u7b54\u3048\u3059\u308b\u4f53\u5236\u3092\u69cb\u7bc9\u3057\u3066\u3044\u307e\u3059\u3002\u5f93\u6765\u306e\u4f1a\u8a08\u696d\u52d9\u306b\u52a0\u3048\u3001\u4e8b\u696d\u3092\u53d6\u308a\u5dfb\u304f\u8907\u96d1\u306a\u74b0\u5883\u3092\u5206\u6790\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u5404\u4f4d\u306e\u4e8b\u696d\u306e\u5b89\u5b9a\u7684\u767a\u5c55\u306e\u305f\u3081\u306e\u60c5\u5831\u3092\u4f1a\u8a08\u3068\u3044\u3046\u624b\u6cd5\u3067\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u300260\u5e74\u306b\u308f\u305f\u308a\u84c4\u7a4d\u3057\u305f\u4f01\u696d\u7d4c\u55b6\u306e\u652f\u63f4\u30ce\u30a6\u30cf\u30a6\u3092\u99c6\u4f7f\u3059\u308b\u3053\u3068\u3067\u9867\u5ba2\u306e\u767a\u5c55\u306b\u5c3d\u529b\u3057\u3066\u304f\u308c\u308b\u4e8b\u52d9\u6240\u3067\u3059\u3002<br \/>\n<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\u30c8-2021-06-07-19.00.36.png\" \/><\/p>\n<h2><span id=\"i-4\">\u306f\u304b\u307e\u3060\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u7a0e\u7406\u58eb\u304c\u3072\u3068\u308a\u3067\u904b\u55b6\u3057\u3066\u304a\u308a\u3001\u3059\u3079\u3066\u306e\u696d\u52d9\u306b\u7a0e\u7406\u58eb\u306e\u30c1\u30a7\u30c3\u30af\u304c\u5165\u308b\u4e01\u5be7\u306a\u4ed5\u4e8b\u304c\u9b45\u529b\u7684<\/li>\n<li>\u7d4c\u7406\u51e6\u7406\u3084\u7a0e\u52d9\u9762\u3067\u306e\u6ce8\u610f\u4e8b\u9805\u3092\u3057\u3063\u304b\u308a\u6559\u3048\u3066\u304f\u308c\u307e\u3059<\/li>\n<li>\u6cd5\u4eba\u5316\u3059\u3079\u304d\u304b\u3069\u3046\u304b\u307e\u3067\u3082\u8003\u616e\u3057\u3066\u8a71\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;\">\u5bae\u5d0e\u770c\u5bae\u5d0e\u5e02\u5409\u6751\u753a\u4e0a\u897f\u4e2d\u7532\uff11\uff13\uff18\uff17\u2212\uff16<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306f\u304b\u307e\u3060\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u3001\u7a0e\u7406\u58eb\u304c\u3072\u3068\u308a\u3067\u904b\u55b6\u3057\u3066\u304a\u308a\u3001\u3059\u3079\u3066\u306e\u696d\u52d9\u306b\u7a0e\u7406\u58eb\u306e\u30c1\u30a7\u30c3\u30af\u304c\u5165\u308b\u305f\u3081\u3001\u7121\u8cc7\u683c\u8005\u306b\u3088\u308b\u62c5\u5f53\u5236\u3082\u306a\u304f\u3001\u30b9\u30d4\u30fc\u30c7\u30a3\u30fc\u304b\u3064\u5b89\u5fc3\u3057\u3066\u3054\u5229\u7528\u3067\u304d\u308b\u90e8\u5206\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u7d4c\u7406\u51e6\u7406\u3084\u7a0e\u52d9\u9762\u3067\u306e\u6ce8\u610f\u4e8b\u9805\u3092\u3057\u3063\u304b\u308a\u78ba\u8a8d\u3057\u3001\u58f2\u308a\u4e0a\u3052\u3084\u5229\u76ca\u306e\u898b\u8fbc\u307f\u3001\u5404\u7a2e\u7a0e\u91d1\u5bfe\u7b56\u3001\u878d\u8cc7\u5bfe\u7b56\u306a\u3069\u305d\u306e\u6642\u3005\u306b\u5fdc\u3058\u305f\u4e8b\u9805\u3092\u4f1d\u3048\u3066\u304f\u308c\u307e\u3059\u3002\u307e\u305f\u6cd5\u4eba\u5316\u3092\u8003\u3048\u3066\u3044\u308b\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u306f\u3001\u6cd5\u4eba\u5316\u3059\u3079\u304d\u304b\u3069\u3046\u304b\u307e\u3067\u8003\u616e\u306e\u4e0a\u3067\u63d0\u8a00\u3057\u3066\u304f\u308c\u308b\u3068\u8a55\u5224\u3067\u3059\u3002\u7a0e\u52d9\u306e\u7121\u6599\u76f8\u8ac7\u306a\u3069\u3082\u884c\u3063\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\u30c8-2021-06-07-19.04.06.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-5\">\u6c60\u4e0a\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u7a0e\u984d\u3092\u51fa\u3059\u3060\u3051\u306e\u30b5\u30fc\u30d3\u30b9\u3060\u3051\u3067\u306a\u304f\u3001\u8cc7\u91d1\u7e70\u308a\u652f\u63f4\u3084\u3001\u7d4c\u55b6\u306b\u5f79\u7acb\u3064\u60c5\u5831\u63d0\u4f9b\u3092\u884c\u3044\u307e\u3059<\/li>\n<li>\u4f01\u696d\u306e\u793e\u9577\u306b\u5bfe\u3057\u3001\u60a9\u307f\u3092\u3057\u3063\u304b\u308a\u3068\u89e3\u6c7a\u3057\u3066\u304f\u308c\u308b\u3068\u8a55\u5224\u3067\u3059<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u696d\u52d9\u306b\u5f37\u3044\u306e\u3082\u7279\u5fb4\u3067\u3059<\/li>\n<\/ul>\n<table style=\"width: 100%; 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