{"id":3520,"date":"2021-07-12T11:55:09","date_gmt":"2021-07-12T02:55:09","guid":{"rendered":"https:\/\/strate.biz\/articles\/?p=3520"},"modified":"2021-09-15T13:38:18","modified_gmt":"2021-09-15T04:38:18","slug":"tottori-4","status":"publish","type":"post","link":"https:\/\/strate.biz\/articles\/tax_acct\/tottori-4\/","title":{"rendered":"\u9ce5\u53d6\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\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u3000\u7530\u4e2d\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-2\">\u30b5\u30f3\u30c6\u30e9\u30b9\u7a0e\u7406\u58eb\u6cd5\u4eba<\/a><\/li><li><a href=\"#i-3\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u3000\u7530\u4e2d\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u4f1a\u793e\u306b\u304a\u91d1\u3092\u6b8b\u3057\u3001\u501f\u91d1\u3092\u6e1b\u3089\u3057\u3066\u3044\u304f\u30b5\u30dd\u30fc\u30c8\u3092\u884c\u3044\u307e\u3059<\/li>\n<li>\u4f1a\u793e\u3092\u6f70\u3055\u306a\u3044\u305f\u3081\u306e\u624b\u52a9\u3051\u3092\u3057\u3066\u6b32\u3057\u3044\u65b9\u306b\u304a\u3059\u3059\u3081\u3067\u3059<\/li>\n<li>\u6570\u5b57\u30fb\u4f1a\u8a08\u3092\u901a\u3057\u3066\u7d4c\u55b6\u306b\u5bfe\u3057\u3066\u6700\u9069\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3067\u5b9f\u7e3e\u3092\u4e0a\u3052\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;\">\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;\">\u9ce5\u53d6\u770c\u7c73\u5b50\u5e02\u65d7\u30f6\u5d0e\uff17\u4e01\u76ee\uff11\uff11\u2212\uff12\uff15<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a0e\u7406\u58eb\u6cd5\u4eba\u7530\u4e2d\u4e8b\u52d9\u6240\u306f\u3001\u7bc0\u7a0e\u306e\u4ed5\u4e8b\u306e\u307f\u306a\u3089\u305a\u3001\u4f1a\u793e\u306b\u304a\u91d1\u3092\u6b8b\u3057\u3001\u501f\u91d1\u3092\u6e1b\u3089\u3057\u3066\u3044\u304f\u30b5\u30dd\u30fc\u30c8\u696d\u3092\u30e1\u30a4\u30f3\u306b\u884c\u3044\u3001\u9867\u5ba2\u3068\u4fe1\u983c\u95a2\u4fc2\u3092\u7bc9\u304f\u4f1a\u8a08\u4e8b\u52d9\u6240\u3067\u3059\u3002\u4f1a\u793e\u3092\u5b58\u7d9a\u3055\u305b\u3001\u5f8c\u7d99\u8005\u3092\u3064\u304f\u308b\u3068\u3044\u3046\u3001\u7d4c\u55b6\u8005\u3068\u3057\u3066\u306e\u5927\u5207\u306a\u5f79\u5272\u306b\u5bc4\u308a\u6dfb\u3044\u3001\u4f1a\u793e\u3092\u6f70\u3055\u306a\u3044\u305f\u3081\u306e\u624b\u52a9\u3051\u3092\u3057\u3063\u304b\u308a\u3068\u884c\u3044\u307e\u3059\u3002\u982d\u3067\u3063\u304b\u3061\u306b\u306a\u3089\u305a\u3001\u982d\u3067\u7406\u89e3\u3057\u305f\u3053\u3068\u3092\u884c\u52d5\u306b\u79fb\u3059\u3053\u3068\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3001\u6570\u5b57\u30fb\u4f1a\u8a08\u3092\u901a\u3057\u3066\u7d4c\u55b6\u306b\u6700\u9069\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u884c\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\u30c8-2021-07-12-11.49.57.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-2\">\u30b5\u30f3\u30c6\u30e9\u30b9\u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u9867\u5ba2\u306e\u826f\u304d\u76f8\u8ac7\u76f8\u624b\u3068\u3057\u3066\u7d4c\u55b6\u3092\u624b\u52a9\u3051\u3057\u3066\u304f\u308c\u307e\u3059<\/li>\n<li>\u5bc6\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u3068\u308a\u3001\u9ad8\u5ea6\u306a\u5c02\u9580\u77e5\u8b58\u3092\u6b66\u5668\u3068\u3057\u3066\u3044\u307e\u3059<\/li>\n<li>\u8c4a\u5bcc\u306a\u77e5\u8b58\u3068\u4eba\u9593\u6027\u3092\u6301\u3061\u5408\u308f\u305b\u305f\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u96c6\u56e3\u3068\u3057\u3066\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;\">\u9ce5\u53d6\u770c\u5009\u5409\u5e02\u798f\u5ead\u753a\uff12\u4e01\u76ee\uff11\uff10\uff10<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30b5\u30f3\u30c6\u30e9\u30b9\u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u9867\u5ba2\u306e\u826f\u304d\u76f8\u8ac7\u76f8\u624b\u3068\u3057\u3066\u7d4c\u55b6\u3092\u624b\u52a9\u3051\u3057\u3001\u65e5\u3005\u9081\u9032\u3057\u3066\u3044\u308b\u4e8b\u52d9\u6240\u3067\u3059\u3002\u76ee\u307e\u3050\u308b\u3057\u3044\u6642\u4ee3\u306e\u5909\u5316\u306e\u4e2d\u3067\u3001\u65e5\u3005\u5909\u5316\u9867\u5ba2\u306e\u30cb\u30fc\u30ba\u306b\u5bfe\u3057\u3001\u5bc6\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u3068\u308a\u9ad8\u5ea6\u306a\u5c02\u9580\u77e5\u8b58\u3092\u6b66\u5668\u306b\u305d\u306e\u30cb\u30fc\u30ba\u306b\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u307e\u3059\u3002\u8c4a\u5bcc\u306a\u77e5\u8b58\u3068\u4eba\u9593\u6027\u3092\u6301\u3061\u5408\u308f\u305b\u305f\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u96c6\u56e3\u3068\u3057\u3066\u5b9f\u7e3e\u3092\u4e0a\u3052\u3066\u304a\u308a\u3001\u6700\u4e0a\u7d1a\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304f\u308c\u308b\u3068\u8a55\u5224\u3067\u3059\u3002\u307e\u305a\u306f\u76f8\u8ac7\u30d5\u30a9\u30fc\u30e0\u304b\u3089\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\u30c8-2021-07-12-11.51.45.png\" \/><\/p>\n<p>&nbsp;<\/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\u306e\u958b\u696d\u4ee5\u6765\u3001\u76f8\u7d9a\u306b\u529b\u3092\u5165\u308c\u3066\u3044\u308b\u4e8b\u52d9\u6240\u3067\u3059<\/li>\n<li>\u904e\u53bb\u306e\u5b9f\u52d9\u7d4c\u9a13\u3068\u8003\u5bdf\u529b\u3067\u5b9f\u7e3e\u304c\u9ad8\u304f\u8a55\u4fa1\u3092\u3055\u308c\u3066\u3044\u307e\u3059<\/li>\n<li>\u3088\u308a\u5b9f\u8df5\u7684\u3067\u5c02\u9580\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3057\u3066\u6b32\u3057\u3044\u65b9\u306b\u304a\u3059\u3059\u3081\u306e\u7a0e\u7406\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;\">\u6709(5,500\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;\">\u6709(\u8a73\u7d30\u306f\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; 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