{"id":3536,"date":"2021-07-12T12:49:08","date_gmt":"2021-07-12T03:49:08","guid":{"rendered":"https:\/\/strate.biz\/articles\/?p=3536"},"modified":"2021-09-15T13:12:30","modified_gmt":"2021-09-15T04:12:30","slug":"kochi-4","status":"publish","type":"post","link":"https:\/\/strate.biz\/articles\/tax_acct\/kochi-4\/","title":{"rendered":"\u9ad8\u77e5\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\">\u6c38\u91ce\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-2\">\u6751\u7530\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-3\">\u5ca1\u672c\u4f1a\u8a08\u4e8b\u52d9\u6240<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u6c38\u91ce\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u7a0e\u52d9\u4f1a\u8a08\u306e\u307f\u306a\u3089\u305a\u3001\u878d\u8cc7\u3001\u7d4c\u55b6\u76f8\u8ac7\u3001\u76f8\u7d9a\u3001\u4fdd\u967a\u7b49\u3092\u5f97\u610f\u3068\u3057\u307e\u3059<\/li>\n<li>\u8cc7\u91d1\u7e70\u308a\u306b\u5bfe\u3057\u3001 \u8a2d\u7acb\u6642\u304b\u3089\u624b\u914d\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3063\u304b\u308a\u3068\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u308b\u4e8b\u52d9\u6240\u3067\u3059<\/li>\n<li>\u5229\u76ca\u3092\u51fa\u3059\u305f\u3081\u9069\u6cd5\u306b\u7bc0\u7a0e\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u597d\u8a55\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;\">\u9ad8\u77e5\u770c\u9ad8\u77e5\u5e02\u685f\u6a4b\u901a\uff14\u4e01\u76ee\uff11\u2212\uff12\uff18<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6c38\u91ce\u4e8b\u52d9\u6240\u306f\u3001\u5730\u57df\u306b\u5bc6\u7740\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u304c\u597d\u8a55\u3067\u7a0e\u52d9\u4f1a\u8a08\u306e\u307f\u306a\u3089\u305a\u3001\u878d\u8cc7\u3001\u7d4c\u55b6\u76f8\u8ac7\u3001\u76f8\u7d9a\u3001\u4fdd\u967a\u7b49\u306b\u3082\u5f37\u307f\u3092\u767a\u63ee\u3057\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u4e00\u756a\u306e\u30cd\u30c3\u30af\u3067\u3042\u308b\u8cc7\u91d1\u7e70\u308a\u306b\u5bfe\u3057\u3001 \u8a2d\u7acb\u6642\u304b\u3089\u624b\u914d\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3063\u304b\u308a\u3068\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u307e\u3059\u3002\u307e\u305f\u9069\u5207\u306a\u4f1a\u8a08\u3092\u884c\u3044\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u4fe1\u983c\u5ea6\u3092\u5f97\u308b\u3053\u3068\u3067\u3001\u878d\u8cc7\u306e\u53ef\u80fd\u6027\u3092\u3055\u3089\u306b\u5897\u3084\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5229\u76ca\u3092\u51fa\u3059\u305f\u3081\u9069\u6cd5\u306b\u7bc0\u7a0e\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u306a\u3069\u3067\u3001\u5b9f\u7e3e\u3092\u4e0a\u3052\u3066\u304d\u305f\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\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\u30c8-2021-07-12-12.43.52.png\" \/><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-2\">\u6751\u7530\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u7a0e\u52d9\u30fb\u4f1a\u8a08\u306b\u7279\u306b\u5f37\u307f\u3092\u767a\u63ee\u3059\u308b\u4e8b\u52d9\u6240\u3067\u3059<\/li>\n<li>\u660e\u308b\u304f\u30a2\u30c3\u30c8\u30db\u30fc\u30e0\u306a\u96f0\u56f2\u6c17\u304c\u8a55\u5224\u3092\u547c\u3093\u3067\u3044\u307e\u3059<\/li>\n<li>\u4f01\u696d\u306e\u62b1\u3048\u308b\u554f\u984c\u70b9\u306e\u89e3\u6c7a\u306e\u7cf8\u53e3\u3092\u4e00\u7dd2\u306b\u63a2\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;\">\u9ad8\u77e5\u770c\u9ad8\u77e5\u5e02\u65ed\u753a\uff11\u4e01\u76ee\uff11\uff11\uff12\u2212\uff18<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6751\u7530\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u3001\u5e73\u62107\u5e74\u306b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3092\u958b\u696d\u3057\u3001\u73fe\u5728\u306b\u81f3\u308b\u4e8b\u52d9\u6240\u3067\u3059\u3002\u7a0e\u52d9\u30fb\u4f1a\u8a08\u306b\u7279\u306b\u5f37\u307f\u3092\u767a\u63ee\u3057\u3001\u8907\u96d1\u5316\u3059\u308b\u7a0e\u3068\u9867\u5ba2\u306e\u30cb\u30fc\u30ba\u306b\u3057\u3063\u304b\u308a\u3068\u5bfe\u5fdc\u3067\u304d\u308b\u4e8b\u52d9\u6240\u306b\u306a\u308b\u3053\u3068\u3092\u30e2\u30c3\u30c8\u30fc\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u660e\u308b\u304f\u30a2\u30c3\u30c8\u30db\u30fc\u30e0\u306a\u96f0\u56f2\u6c17\u306e\u7a0e\u7406\u4e8b\u52d9\u6240\u3092\u304a\u63a2\u3057\u306e\u65b9\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u4f01\u696d\u306e\u62b1\u3048\u308b\u554f\u984c\u70b9\u306e\u89e3\u6c7a\u306e\u7cf8\u53e3\u3092\u304a\u63a2\u3057\u306e\u65b9\u306e\u624b\u52a9\u3051\u3092\u3057\u3066\u304f\u308c\u307e\u3059\u3002\u307e\u305a\u306f\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\u30c8-2021-07-12-12.45.04.png\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2 id=\"chapter-1\"><span id=\"i-3\">\u5ca1\u672c\u4f1a\u8a08\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u958b\u696d\u652f\u63f4\u3001\u7a0e\u52d9\u30fb\u4f1a\u8a08\u30fb\u6c7a\u7b97\u306b\u95a2\u3059\u308b\u696d\u52d9\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u7acb\u4f1a\u3044\u3001\u4fdd\u967a\u6307\u5c0e\u3001\u7d4c\u55b6\u76f8\u8ac7\u7b49\u304a\u4efb\u305b\u304f\u3060\u3055\u3044<\/li>\n<li>\u610f\u601d\u6c7a\u5b9a\u306b\u5f79\u7acb\u3064\u3088\u3046\u306a\u6709\u76ca\u306a\u30c7\u30fc\u30bf\u306e\u63d0\u4f9b\u3067\u5b9f\u7e3e\u3092\u3042\u3052\u3066\u3044\u307e\u3059<\/li>\n<li>\u9867\u5ba2\u306e\u5f37\u307f\u3084\u7d4c\u55b6\u8ab2\u984c\u7b49\u3092\u3057\u3063\u304b\u308a\u3068\u5206\u6790\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=\"width: 66.0465%; 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