{"id":618,"date":"2021-05-20T14:45:46","date_gmt":"2021-05-20T05:45:46","guid":{"rendered":"https:\/\/strate.biz\/articles\/?p=618"},"modified":"2021-09-16T13:16:24","modified_gmt":"2021-09-16T04:16:24","slug":"nigata","status":"publish","type":"post","link":"https:\/\/strate.biz\/articles\/tax_acct\/nigata\/","title":{"rendered":"\u65b0\u6f5f\u770c\u3067\u8a55\u5224\u306e\u3044\u3044\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u304a\u3059\u3059\u30817\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\u8fd1\u85e4\u307e\u3053\u3068\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-2\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u65b0\u6f5f\u4f1a\u8a08\u30a2\u30b7\u30b9\u30c8<\/a><\/li><li><a href=\"#i-3\">\u77f3\u7530\u7d4c\u7406\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-4\">\uff21\uff52\uff54\u7a0e\u7406\u58eb\u6cd5\u4eba<\/a><\/li><li><a href=\"#i-5\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba \u65b0\u6f5f\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-6\">\u5c0f\u935b\u51b6\u7a0e\u52d9\u4f1a\u8a08\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-7\">\u4e2d\u592e\u4f1a\u8a08\u7a0e\u7406\u58eb\u6cd5\u4eba<\/a><\/li><\/ul><\/div>\n<h2 class=\"c-sec--title fade-up\"><span id=\"i\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u8fd1\u85e4\u307e\u3053\u3068\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u9867\u5ba2\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3084\u4fe1\u983c\u95a2\u4fc2\u3092\u6700\u3082\u5927\u5207\u306b\u696d\u52d9\u306b\u5411\u304d\u5408\u3044\u307e\u3059<\/li>\n<li>\u30aa\u30fc\u30c0\u30fc\u30e1\u30a4\u30c9\u3067\u72ec\u81ea\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\u3001\u533b\u7642\u3001\u98f2\u98df\u696d\u3001\u8fb2\u696d\u306e\u767a\u5c55\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059<\/li>\n<li>\u6e80\u8db3\u611f\u306b\u5408\u308f\u305b\u3066\u30b5\u30fc\u30d3\u30b9\u306f\u878d\u901a\u5909\u5316\u3055\u305b\u3001\u3088\u308a\u826f\u3044\u3082\u306e\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u5fc3\u304c\u3051\u307e\u3059<\/li>\n<\/ul>\n<p>\u7a0e\u7406\u58eb\u6cd5\u4eba\u8fd1\u85e4\u307e\u3053\u3068\u4e8b\u52d9\u6240\u306f\u9867\u5ba2\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u305d\u3057\u3066\u4fe1\u983c\u95a2\u4fc2\u3092\u6700\u3082\u5927\u5207\u306b\u3001\u30aa\u30fc\u30c0\u30fc\u30e1\u30a4\u30c9\u3067\u72ec\u81ea\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u4e8b\u52d9\u6240\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u3001\u533b\u7642\u3001\u98f2\u98df\u696d\u3001\u8fb2\u696d\u3092\u6700\u5927\u9650\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002\u7684\u78ba\u306a\u73fe\u72b6\u628a\u63e1\u3057\u3063\u304b\u308a\u3068\u884c\u3044\u3001\u9867\u5ba2\u306b\u30d5\u30a3\u30c3\u30c8\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u3092\u3057\u3063\u304b\u308a\u3068\u63d0\u6848\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u30d5\u30a3\u30c3\u30c8\u611f\u3084\u6e80\u8db3\u611f\u306b\u5408\u308f\u305b\u3066\u30b5\u30fc\u30d3\u30b9\u306f\u878d\u901a\u5909\u5316\u3055\u305b\u3001\u3088\u308a\u826f\u3044\u3082\u306e\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u65e5\u3005\u30ce\u30a6\u30cf\u30a6\u306e\u84c4\u7a4d\u306b\u52aa\u3081\u3066\u3001\u5b9f\u7e3e\u304c\u9ad8\u304f\u8a55\u4fa1\u3055\u308c\u3066\u3044\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059\u3002<\/p>\n<h2 id=\"chapter-1\"><span id=\"i-2\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u65b0\u6f5f\u4f1a\u8a08\u30a2\u30b7\u30b9\u30c8<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u7a0e\u52d9\u9867\u554f\u3001\u6c7a\u7b97\u3001\u7a0e\u52d9\u8abf\u67fb\u3001\u78ba\u5b9a\u7533\u544a\u3001\u76f8\u7d9a\u3001\u7d4c\u7406\u4ee3\u884c\u306a\u3069\u306b\u5bfe\u5fdc\u3057\u307e\u3059<\/li>\n<li>\u9867\u5ba2\u306e\u771f\u306e\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u3001\u7d4c\u55b6\u8ab2\u984c\u306e\u89e3\u6c7a\u306e\u307f\u306a\u3089\u305a\u3001\u69d8\u3005\u306a\u696d\u52d9\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u3057\u307e\u3059<\/li>\n<li>\u4f4e\u30b3\u30b9\u30c8\u3067\u3001\u304d\u3081\u7d30\u3084\u304b\u306a\u9ad8\u54c1\u8cea\u306a\u30b5\u30fc\u30d3\u30b9\u304c\u9ad8\u304f\u8a55\u4fa1\u3055\u308c\u3066\u3044\u307e\u3059<\/li>\n<\/ul>\n<p>\u7a0e\u7406\u58eb\u6cd5\u4eba\u65b0\u6f5f\u4f1a\u8a08\u30a2\u30b7\u30b9\u30c8\u306f\u3001\u65b0\u6f5f\u770c\u65b0\u6f5f\u5e02\u306b\u3042\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059\u3002\u7a0e\u52d9\u9867\u554f\u3001\u6c7a\u7b97\u3001\u7a0e\u52d9\u8abf\u67fb\u3001\u78ba\u5b9a\u7533\u544a\u3001\u76f8\u7d9a\u3001\u7d4c\u7406\u4ee3\u884c\u306a\u3069\u3042\u3089\u3086\u308b\u76f8\u8ac7\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u5e45\u306e\u5e83\u3055\u304c\u9b45\u529b\u7684\u3067\u3059\u3002\u9867\u5ba2\u306b\u3068\u3063\u3066\u771f\u306e\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u306a\u308b\u3053\u3068\u3092\u30e2\u30c3\u30c8\u30fc\u306b\u3001\u7d4c\u55b6\u8ab2\u984c\u306e\u89e3\u6c7a\u306f\u3082\u3061\u308d\u3093\u3001\u7d4c\u7406\u306e\u5916\u6ce8\u304b\u3089\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3001\u6c7a\u7b97\u7533\u544a\u30fb\u7a0e\u52d9\u7533\u544a\u3001\u78ba\u5b9a\u7533\u544a\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306e\u5bfe\u5fdc\u307e\u3067\u7d4c\u55b6\u3001\u4f1a\u8a08\u3001\u7a0e\u52d9\u306b\u95a2\u308f\u308b\u5206\u91ce\u3092\u7dcf\u5408\u7684\u306b\u624b\u52a9\u3051\u3057\u307e\u3059\u3002\u4f4e\u30b3\u30b9\u30c8\u3067\u3001\u304d\u3081\u7d30\u3084\u304b\u306a\u9ad8\u54c1\u8cea\u306a\u30b5\u30fc\u30d3\u30b9\u3067\u8a55\u5224\u306e\u826f\u3044\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059\u3002<\/p>\n<h2 id=\"chapter-1\"><span id=\"i-3\">\u77f3\u7530\u7d4c\u7406\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u6708\u6b21\u6c7a\u7b97\u3068\u7d4c\u55b6\u8a08\u753b\u3092\u57fa\u672c\u306b\u3001\u4f01\u696d\u306e\u793e\u9577\u3092\u3057\u3063\u304b\u308a\u3068\u30b5\u30dd\u30fc\u30c8<\/li>\n<li><span style=\"font-size: medium;\">\u6708\u6b21\u6c7a\u7b97\uff08\u6708\u6b21\u5de1\u56de\u76e3\u67fb\uff09\u3068\u7d4c\u55b6\u8a08\u753b\u4f5c\u6210\u306e\u652f\u63f4\u306b\u5f37\u307f\u3092\u767a\u63ee\u3057\u307e\u3059<\/span><\/li>\n<li><span style=\"font-size: medium;\">\u500b\u4eba\u6cd5\u4eba\u554f\u308f\u305a\u3001\u4e01\u5be7\u306a\u5bfe\u5fdc\u306e\u304c\u3068\u3066\u3082\u9b45\u529b\u7684\u306a\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059<\/span><\/li>\n<\/ul>\n<p>\u7a0e\u7406\u58eb\u6cd5\u4eba\u77f3\u7530\u7d4c\u7406\u4e8b\u52d9\u6240\u306f\u65b0\u6f5f\u5e02\u4e2d\u592e\u533a\u306e\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u4e8b\u52d9\u6240\u3067\u3059\u3002\u6708\u6b21\u6c7a\u7b97\u3068\u7d4c\u55b6\u8a08\u753b\u3092\u57fa\u672c\u306b\u3001\u4f01\u696d\u306e\u793e\u9577\u306e\u7d4c\u55b6\u9762\u3092\u30b5\u30dd\u30fc\u30c8\u3092\u3057\u307e\u3059\u3002<span style=\"font-size: medium;\">\u6708\u6b21\u6c7a\u7b97\uff08\u6708\u6b21\u5de1\u56de\u76e3\u67fb\uff09\u3068\u7d4c\u55b6\u8a08\u753b\u4f5c\u6210\u306e\u652f\u63f4\u306b\u5f37\u307f\u3092\u6301\u3061\u3001<\/span><span style=\"font-size: medium;\">\u7d4c\u55b6\u3068\u3044\u3046\u5b9f\u614b\u306e\u898b\u3048\u306a\u3044\u3082\u306e\u3092\u898b\u3048\u308b\u5316\u3059\u308b\u30c4\u30fc\u30eb\u304c\u6708\u6b21\u6c7a\u7b97\u66f8\u3092\u7279\u306b\u5927\u4e8b\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/span><span style=\"font-size: medium;\">\u6708\u6b21\u6c7a\u7b97\u3068\u7d4c\u55b6\u8a08\u753b\u4f5c\u6210\u3092\u901a\u3058\u3066\u4f1a\u793e\u306e\u7e41\u6804\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3053\u3068\u304c\u30e2\u30c3\u30c8\u30fc\u3067\u3059\u3002\u305d\u308c\u304c\u5f53\u4e8b\u52d9\u6240\u306e\u9858\u3044\u3067\u3059\u3002\u500b\u4eba\u6cd5\u4eba\u554f\u308f\u305a\u3001\u4e01\u5be7\u306a\u5bfe\u5fdc\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3092\u304a\u63a2\u3057\u306e\u65b9\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/span><\/p>\n<h2 id=\"chapter-1\"><span id=\"i-4\">\uff21\uff52\uff54\u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/h2>\n<ul 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id=\"chapter-1\"><span id=\"i-5\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba \u65b0\u6f5f\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u4f01\u696d\u5411\u3051\u306e\u30b7\u30b9\u30c6\u30e0\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306e\u30b7\u30b9\u30c6\u30e0\u3001\u30bd\u30d5\u30c8\u306e\u958b\u767a\u3092\u884c\u3044\u307e\u3059<\/li>\n<li>\u9867\u5ba2\u306e\u30d3\u30b8\u30cd\u30b9\u30a2\u30a4\u30c7\u30a3\u30a2\u3092\u523a\u6fc0\u3059\u308b\u4fbf\u5229\u306a\u30c4\u30fc\u30eb\u3092\u5236\u4f5c\u3057\u307e\u3059<\/li>\n<li>EC\u30b5\u30a4\u30c8\u69cb\u7bc9\u3001\u30b5\u30fc\u30d0\u30fc\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u69cb\u7bc9\u306a\u3069\u3001\u5e45\u5e83\u304f\u5bfe\u5fdc\u3057\u307e\u3059<\/li>\n<\/ul>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba 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