{"id":1694,"date":"2021-07-15T18:08:35","date_gmt":"2021-07-15T09:08:35","guid":{"rendered":"https:\/\/strate.biz\/articles\/?p=1694"},"modified":"2021-09-15T14:30:01","modified_gmt":"2021-09-15T05:30:01","slug":"ymaguchi","status":"publish","type":"post","link":"https:\/\/strate.biz\/articles\/tax_acct\/ymaguchi\/","title":{"rendered":"\u5c71\u53e3\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\">\u9ad8\u6a4b\u514b\u884c\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-2\">\u677e\u7530\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-3\">\u897f\u5ddd\u5eb7\u5f66\u7a0e\u7406\u58eb\u30fb\u884c\u653f\u66f8\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-4\">\u30b8\u30c0\u30a4\u30aa\u7a0e\u7406\u58eb\u4e8b\u52d9<\/a><\/li><li><a href=\"#i-5\">\u7530\u4e2d\u548c\u5bdb\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u9ad8\u6a4b\u514b\u884c\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>26\u5e74\u9593\u306e\u4f01\u696d\u52e4\u52d9\u7d4c\u9a13\u3067\u5f97\u305f\u77e5\u8b58\u3084\u30ce\u30a6\u30cf\u30a6\u3092\u907a\u61be\u306a\u304f\u767a\u63ee\u3057\u307e\u3059<\/li>\n<li>MBA\u306e\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u4e2d\u3067\u8eab\u306b\u4ed8\u3051\u305f\u7d4c\u55b6\u30b9\u30ad\u30eb\u304c\u81ea\u6162\u3067\u3059<\/li>\n<li>\u4f9d\u983c\u4e3b\u306e\u7acb\u5834\u306b\u7acb\u3063\u3066\u9032\u3080\u59ff\u52e2\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;\">\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;\">\u5c71\u53e3\u770c\u5c71\u53e3\u5e02\u4e2d\u5e02\u753a\uff11\u2212\uff13\uff13<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u9ad8\u6a4b\u514b\u884c\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u300126\u5e74\u9593\u306e\u4f01\u696d\u52e4\u52d9\u7d4c\u9a13\u3067\u5f97\u305f\u77e5\u8b58\u3084\u30ce\u30a6\u30cf\u30a6\u53ca\u3073\u3001MBA\u306e\u8cc7\u683c\u3092\u6301\u3064\u89b3\u70b9\u304b\u3089\u3001\u5b9f\u8df5\u7684\u306a\u7d4c\u55b6\u30a2\u30c9\u30d0\u30a4\u30b9\u306b\u3088\u308a\u3001\u4f01\u696d\u3084\u304a\u5e97\u306e\u767a\u5c55\u306b\u8ca2\u732e\u3059\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059\u3002\u30d3\u30b8\u30cd\u30b9\u306e\u767a\u5c55\u306b\u5411\u3051\u3001\u3042\u3089\u3086\u308b\u30b5\u30dd\u30fc\u30c8\u3092\u884c\u3044\u3001\u9867\u5ba2\u306e\u7acb\u5834\u3067\u624b\u52a9\u3051\u3092\u3059\u308b\u3053\u3068\u304c\u30e2\u30c3\u30c8\u30fc\u3067\u3059\u3002\u6539\u5584\u7b56\u306e\u5b9f\u884c\u6bb5\u968e\u3067\u306e\u30d5\u30a9\u30ed\u30fc\u306f\u3082\u3061\u308d\u3093\u3001\u305d\u306e\u5f8c\u306e\u30d5\u30a9\u30ed\u30fc\u30a2\u30c3\u30d7\u3082\u624b\u539a\u304f\u3001\u8a55\u5224\u3092\u547c\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" class=\"map_img aligncenter\" src=\"http:\/\/strate.biz\/articles\/wp-content\/uploads\/2021\/07\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2021-07-15-17.54.52.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-2\">\u677e\u7530\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>1970\u5e74\u306b\u95a2\u4e0e\u51480\u304b\u3089\u306e\u30b9\u30bf\u30fc\u30c8\u3067\u6210\u9577\u3057\u305f\u4e8b\u52d9\u6240\u3067\u3059<\/li>\n<li>\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u5c02\u9580\u5bb6\u3068\u3057\u3066\u3001\u72ec\u7acb\u3057\u305f\u516c\u6b63\u306a\u7acb\u5834\u3092\u5927\u5207\u306b\u3057\u3066\u3044\u307e\u3059<\/li>\n<li>\u4e00\u5186\u3082\u3054\u307e\u304b\u3055\u306a\u3044\u3002\u4e00\u5186\u3082\u7121\u99c4\u306b\u7d0d\u3081\u3055\u305b\u306a\u3044\u3002\u304c\u30e2\u30c3\u30c8\u30fc\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;\">\u5c71\u53e3\u770c\u5468\u5357\u5e02\u57ce\u30b1\u4e18\uff12\u4e01\u76ee\uff11\u2212\uff13\uff11<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u677e\u7530\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u306f\u30011970\u5e74\u306b\u95a2\u4e0e\u51480\u304b\u3089\u306e\u30b9\u30bf\u30fc\u30c8\u3057\u3001\u591a\u304f\u306e\u4eba\u3005\u3068\u51fa\u4f1a\u3046\u3053\u3068\u3067\u3001\u73fe\u5728\u307e\u3067\u767a\u5c55\u3092\u9042\u3052\u305f\u4e8b\u52d9\u6240\u3067\u3059\u3002\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u5c02\u9580\u5bb6\u3068\u3057\u3066\u3001\u72ec\u7acb\u3057\u305f\u516c\u6b63\u306a\u7acb\u5834\u304b\u3089\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u4fe1\u983c\u306b\u3053\u305f\u3048\u3001\u4e00\u5186\u3082\u3054\u307e\u304b\u3055\u306a\u3044\u3002\u4e00\u5186\u3082\u7121\u99c4\u306b\u7d0d\u3081\u3055\u305b\u306a\u3044\u3001\u3092\u30e2\u30c3\u30c8\u30fc\u306b\u3001\u591a\u304f\u306e\u95a2\u4e0e\u5148\u304b\u3089\u4fe1\u983c\u3068\u5b9f\u7e3e\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\/07\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2021-07-15-17.56.26.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-3\">\u897f\u5ddd\u5eb7\u5f66\u7a0e\u7406\u58eb\u30fb\u884c\u653f\u66f8\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u7a0e\u91d1\u306e\u8a08\u7b97\u3092\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u4e8b\u696d\u7d4c\u55b6\u3092\u3057\u3063\u304b\u308a\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059<\/li>\n<li>\u4e8b\u696d\u306e\u610f\u5473\u3084\u3001\u4e8b\u696d\u3092\u3069\u3046\u80b2\u3066\u3066\u3044\u304f\u306e\u304b\u3092\u5927\u4e8b\u306b\u3057\u307e\u3059<\/li>\n<li>\u4f1a\u793e\u306e\u767a\u5c55\u306b\u5c3d\u304f\u3057\u3066\u304f\u308c\u308b\u4e8b\u52d9\u6240\u3092\u304a\u63a2\u3057\u306e\u65b9\u306b\u7279\u306b\u304a\u3059\u3059\u3081\u306e\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;\">50,000\u5186\u301c<\/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;\">\u5c71\u53e3\u770c\u5c71\u53e3\u5e02\u5c0f\u90e1\u7dd1\u753a\uff12\u2212\uff11\uff18<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u897f\u5ddd\u5eb7\u5f66\u7a0e\u7406\u58eb\u30fb\u884c\u653f\u66f8\u58eb\u4e8b\u52d9\u6240\u306f\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u3092\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u4e8b\u696d\u7d4c\u55b6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u3059\u308b\u305f\u3081\u306e\u9867\u554f\u5951\u7d04\u306b\u5f37\u307f\u3092\u6301\u3061\u3001\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u4e8b\u52d9\u6240\u3067\u3059\u3002\u7bc0\u7a0e\u306a\u3069\u306e\u7d30\u304b\u3044\u8a71\u306f\u3082\u3061\u308d\u3093\u3001\u307e\u305a\u306f\u306a\u305c\u3053\u306e\u4e8b\u696d\u3092\u3057\u3066\u3044\u308b\u306e\u304b\u3001\u307e\u305f\u3053\u306e\u4e8b\u696d\u3092\u3069\u3046\u80b2\u3066\u3066\u3044\u304d\u305f\u3044\u306e\u304b\u3092\u4e00\u7dd2\u306b\u306a\u3063\u3066\u8003\u3048\u3066\u304f\u308c\u308b\u3068\u8a55\u5224\u3067\u3059\u3002\u4f1a\u793e\u306e\u767a\u5c55\u306b\u5c3d\u304f\u3057\u3066\u304f\u308c\u308b\u4e8b\u52d9\u6240\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\/07\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2021-07-15-17.57.46.png\" \/><\/p>\n<h2><span id=\"i-4\">\u30b8\u30c0\u30a4\u30aa\u7a0e\u7406\u58eb\u4e8b\u52d9<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3092\u4e2d\u5fc3\u306b\u3001\u76f8\u7d9a\u5bfe\u7b56\u30fb\u9867\u554f\u696d\u52d9\u306a\u3069\u3092\u30b5\u30dd\u30fc\u30c8<\/li>\n<li>\u76f8\u7d9a\u5bfe\u7b56\u30fb\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u3082\u5f37\u307f\u3092\u767a\u63ee\u3057\u307e\u3059<\/li>\n<li>\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u304c\u3001\u4f55\u304b\u3089\u3059\u308c\u3070\u3088\u3044\u304b\u308f\u304b\u3089\u306a\u3044\u306a\u3069\u3067\u304a\u60a9\u307f\u306e\u65b9\u306b\u304a\u3059\u3059\u3081<\/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; 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