{"id":3459,"date":"2021-07-08T18:33:11","date_gmt":"2021-07-08T09:33:11","guid":{"rendered":"https:\/\/strate.biz\/articles\/?p=3459"},"modified":"2021-09-15T14:36:50","modified_gmt":"2021-09-15T05:36:50","slug":"fukui-4","status":"publish","type":"post","link":"https:\/\/strate.biz\/articles\/tax_acct\/fukui-4\/","title":{"rendered":"\u798f\u4e95\u770c\u3067\u8a55\u5224\u306e\u3044\u3044\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u304a\u3059\u3059\u30813\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\">\u5357 \u8aa0\u592a\u90ce\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-2\">\u91cd\u68ee\u7d4c\u55b6\u4f1a\u8a08\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-3\">\u85e4\u4e95\u4fca\u5f70\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u5357 \u8aa0\u592a\u90ce\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u58f2\u4e0a\u5897\u306e\u4f01\u753b\u76f8\u8ac7\u3092\u91cd\u8996\u3057\u3066\u3044\u307e\u3059<\/li>\n<li>\u7d4c\u55b6\u306b\u95a2\u3057\u3066\u53f3\u8155\u306b\u306a\u3063\u3066\u307b\u3057\u3044\u7a0e\u7406\u58eb\u3092\u304a\u63a2\u3057\u306e\u65b9\u306b\u7279\u306b\u304a\u3059\u3059\u3081<\/li>\n<li>\u958b\u696d35\u5e74\u306e\u77e5\u8b58\u3068\u7d4c\u9a13\u3001\u4eba\u8108\u3068\u77e5\u6075\u3092\u907a\u61be\u306a\u304f\u767a\u63ee\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;\">\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;\">\u798f\u4e95\u770c\u798f\u4e95\u5e02\u82b1\u5802\u5357\uff12\u4e01\u76ee\uff15\u2212\uff12\uff16<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5357 \u8aa0\u592a\u90ce\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u3001\u7a0e\u52d9\u4f1a\u8a08\u304b\u3089\u7d4c\u55b6\uff08\u518d\u751f\uff09\u8a08\u753b\u307e\u3067\u3001\u58f2\u4e0a\u5897\u306e\u4f01\u753b\u76f8\u8ac7\u3092\u91cd\u8996\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059\u3002\u958b\u696d\u306e\u6e96\u5099\u3092\u3057\u3066\u3044\u308b\u65b9\u3001\u958b\u696d\u307e\u3082\u306a\u3044\u65b9\u3001\u6cd5\u4eba\u6210\u308a\u3057\u305f\u65b9\u3001\u4e8b\u696d\u3092\u6210\u9577\u3055\u305b\u308b\u305f\u3081\u306e\u76f8\u8ac7\u3092\u3057\u305f\u3044\u65b9\u306a\u3069\u304b\u3089\u652f\u6301\u3092\u5f97\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u4f1a\u8a08\u3001\u7a0e\u52d9\u306e\u307f\u306a\u3089\u305a\u7d4c\u55b6\u306b\u95a2\u3057\u3066\u53f3\u8155\u306b\u306a\u3063\u3066\u307b\u3057\u3044\u7a0e\u7406\u58eb\u3092\u304a\u63a2\u3057\u306e\u65b9\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u958b\u696d35\u5e74\u306e\u77e5\u8b58\u3068\u7d4c\u9a13\u3001\u4eba\u8108\u3068\u77e5\u6075\u3092\u907a\u61be\u306a\u304f\u767a\u63ee\u3057\u3001\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\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\/07\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2021-07-08-18.28.33.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-2\">\u91cd\u68ee\u7d4c\u55b6\u4f1a\u8a08\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u591a\u304f\u306e\u9867\u5ba2\u3068\u4fe1\u983c\u306e\u7d46\u3092\u7bc9\u3044\u3066\u304d\u305f\u4f1a\u8a08\u4e8b\u52d9\u6240\u3068\u3057\u3066\u8a55\u5224\u3067\u3059<\/li>\n<li>\u52b9\u7387\u7684\u306a\u30d1\u30bd\u30b3\u30f3\u4f1a\u8a08\u3084\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u306a\u3069\u7d4c\u7406\u4e8b\u52d9\u306e\u57fa\u76e4\u3065\u304f\u308a\u3092\u30b5\u30dd\u30fc\u30c8<\/li>\n<li>\u7bc0\u7a0e\u3001\u5229\u76ca\u78ba\u4fdd\u306e\u305f\u3081\u306e\u6226\u7565\u7684\u306a\u652f\u63f4\u306b\u5f37\u307f\u3092\u767a\u63ee\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;\">20,000\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;\">\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;\">\u00a0150,000\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;\">\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;\">\u798f\u4e95\u770c\u798f\u4e95\u5e02\u5927\u5bae\uff16\u4e01\u76ee\uff11\uff16\u2212\uff19<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u91cd\u68ee\u7d4c\u55b6\u4f1a\u8a08\u4e8b\u52d9\u6240\u306f\u3001\u662d\u548c57\u5e74\u306b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3092\u958b\u8a2d\u3057\u3066\u304b\u3089\u3001\u591a\u304f\u306e\u9867\u5ba2\u3068\u4fe1\u983c\u306e\u7d46\u3092\u7bc9\u3044\u3066\u304d\u305f\u4f1a\u8a08\u4e8b\u52d9\u6240\u3067\u3059\u3002\u7a0e\u52d9\u4f1a\u8a08\u3084\u4ed6\u306e\u4e9b\u7d30\u306a\u3053\u3068\u3067\u3082\u76f8\u8ac7\u306b\u4e57\u3063\u3066\u304f\u308c\u307e\u3059\u3002\u9818\u53ce\u66f8\u7b49\u306e\u6574\u7406\u4fdd\u5b58\u304b\u3089\u3001\u4f1d\u7968\u306e\u66f8\u304d\u65b9\u3001\u52b9\u7387\u7684\u306a\u30d1\u30bd\u30b3\u30f3\u4f1a\u8a08\u3084\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u306a\u3069\u3001\u7d4c\u7406\u4e8b\u52d9\u306e\u57fa\u76e4\u3065\u304f\u308a\u306b\u5c3d\u529b\u3057\u3066\u304f\u308c\u307e\u3059\u3002\u307e\u305f\u6c7a\u7b97\u5bfe\u7b56\u3068\u3057\u3066\u3001\u7bc0\u7a0e\u3001\u5229\u76ca\u78ba\u4fdd\u306e\u305f\u3081\u306e\u6226\u7565\u7684\u306a\u652f\u63f4\u304c\u8a55\u5224\u3067\u3001\u5b9f\u7e3e\u3092\u4e0a\u3052\u3066\u3044\u307e\u3059\u3002\u307e\u305a\u306f\u7121\u6599\u76f8\u8ac7\u306b\u7533\u3057\u8fbc\u3093\u3067\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\/07\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2021-07-08-18.30.23.png\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2 id=\"chapter-1\"><span id=\"i-3\">\u85e4\u4e95\u4fca\u5f70\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u798f\u4e95\u770c\u5dba\u5317\u5730\u65b9\u53ca\u3073\u305d\u306e\u8fd1\u96a3\u5730\u57df\u304c\u4e3b\u306a\u696d\u52d9\u30a8\u30ea\u30a2\u3067\u3059<\/li>\n<li>\u4f9d\u983c\u4e3b\u306e\u30cb\u30fc\u30ba\u306b\u5408\u3063\u305f\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304f\u308c\u308b\u9ad8\u304f\u8a55\u4fa1\u3055\u308c\u3066\u3044\u307e\u3059<\/li>\n<li>\u5de1\u56de\u76e3\u67fb\u3092\u884c\u3044\u3001\u4f1a\u8a08\u5e33\u7c3f\u306e\u9069\u6642\u6027\u3068\u6b63\u78ba\u6027\u3092\u78ba\u8a8d\u3057\u3001\u624b\u539a\u3044\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\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;\">30,000\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=\"width: 66.0465%; background-color: #ffffff; padding: 8px 16px; 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