{"id":626,"date":"2021-05-20T16:25:49","date_gmt":"2021-05-20T07:25:49","guid":{"rendered":"https:\/\/strate.biz\/articles\/?p=626"},"modified":"2021-09-15T13:58:04","modified_gmt":"2021-09-15T04:58:04","slug":"nagano","status":"publish","type":"post","link":"https:\/\/strate.biz\/articles\/tax_acct\/nagano\/","title":{"rendered":"\u9577\u91ce\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 \u67f3\u6fa4\u4f1a\u8a08<\/a><\/li><li><a href=\"#i-2\">\u9b5a\u4f4f\u4f91\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-3\">\u4e0a\u539f\u4f1a\u8a08\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-4\">\u6b66\u90e8\u4f1a\u8a08\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-5\">\u5c71\u53e3\u4f1a\u8a08\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-6\">\u98ef\u585a\u8087\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/a><\/li><li><a href=\"#i-7\">\u30a2\u30a4\u30bd\u30cb\u30c3\u30af\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 \u67f3\u6fa4\u4f1a\u8a08<\/span><\/h2>\n<ul 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\u7d4c\u55b6\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u901a\u3058\u3066\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3053\u3068\u306b\u5f37\u307f\u3092\u767a\u63ee\u3057\u307e\u3059\u3002\u7a0e\u52d9\u30fb\u4f1a\u8a08\u3067\u4e2d\u5c0f\u4f01\u696d\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3053\u3068\u306f\u3082\u3068\u3088\u308a\u3001\u7d4c\u55b6\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3084\u3001\u52b4\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306a\u3069\u3001\u69d8\u3005\u306a\u5b9f\u7e3e\u3092\u8a87\u308a\u307e\u3059\u3002\u5275\u696d\u671f\u3001\u6210\u9577\u671f\u3001\u6210\u719f\u671f\u3001\u6b21\u4e16\u4ee3\u5f8c\u7d99\u671f\u3001\u53ca\u3073\u7d4c\u55b6\u6539\u5584\u3001\u4e8b\u696d\u518d\u751f\u3084\u4e8b\u696d\u5ec3\u6b62\u7b49\u3001\u9867\u5ba2\u306e\u69d8\u3005\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8d77\u3053\u308a\u5f97\u308b\u7d4c\u55b6\u8ab2\u984c\u306b\u5bfe\u3057\u3001\u30a8\u30ad\u30b9\u30d1\u30fc\u30c8\u3068\u3057\u3066\u554f\u984c\u89e3\u6c7a\u306e\u305f\u3081\u652f\u63f4\u3092\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"chapter-1\"><span id=\"i-2\">\u9b5a\u4f4f\u4f91\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u76f8\u7d9a\u306b\u5bfe\u3059\u308b\u8ab2\u984c\u306b\u3064\u3044\u3066\u7684\u78ba\u306b\u3057\u3063\u304b\u308a\u3068\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u307e\u3059<\/li>\n<li>\u4e0d\u5b89\u3084\u5e0c\u671b\u306b\u5bfe\u3057\u3066\u3001\u7684\u78ba\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u9b45\u529b\u7684\u3067\u3059<\/li>\n<li>\u5f37\u307f\u3092\u751f\u304b\u3059\u3053\u3068\u3067\u5730\u57df\u306e\u3055\u3089\u306a\u308b\u98db\u8e8d\u3092\u9858\u3046\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059<\/li>\n<\/ul>\n<p>\u9b5a\u4f4f\u4f91\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u4e8b\u52d9\u6240\u306f\u3001\u76f8\u7d9a\u306b\u5bfe\u3059\u308b\u8ab2\u984c\u306b\u3064\u3044\u3066\u3001\u3057\u3063\u304b\u308a\u3068\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u4e8b\u52d9\u6240\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u3092\u5c11\u3057\u3067\u3082\u5b89\u304f\u3057\u305f\u3044\u306a\u3069\u3001\u4e0d\u5b89\u3084\u5e0c\u671b\u306b\u5bfe\u3057\u3066\u7684\u78ba\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u3057\u3066\u304f\u308c\u307e\u3059\u3002\u7d4c\u9a13\u5341\u5206\u304b\u3064\u5b9f\u7e3e\u8c4a\u5bcc\u306a\u7a0e\u7406\u58eb\u304c\u3001\u826f\u5fc3\u7684\u306a\u4fa1\u683c\u3067\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u308b\u3068\u9ad8\u3044\u8a55\u5224\u3092\u5f97\u3066\u3044\u307e\u3059\u3002\u5f37\u307f\u3092\u751f\u304b\u3059\u3053\u3068\u3067\u5730\u57df\u306e\u3055\u3089\u306a\u308b\u98db\u8e8d\u306b\u3064\u306a\u304c\u308a\u3001\u3055\u3089\u306b\u56f0\u308a\u3054\u3068\u306e\u89e3\u6c7a\u306b\u76f4\u7d50\u3059\u308b\u3088\u3046\u306b\u65e5\u3005\u9081\u9032\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"chapter-1\"><span id=\"i-3\">\u4e0a\u539f\u4f1a\u8a08\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul class=\"list01\">\n<li>\u9577\u91ce\u770c\u677e\u672c\u5e02\u306b\u3042\u308b\u3001\u5973\u6027\u304c\u7d4c\u55b6\u3059\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059<\/li>\n<li>\u52d9\u30fb\u4f1a\u8a08\u306f\u3082\u3068\u3088\u308a\u3001\u7d4c\u55b6\u652f\u63f4\u306b\u7279\u5316\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u3092\u4e2d\u5fc3\u306b\u3001\u767e\u5e74\u7d99\u7d9a\u4f01\u696d\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u3057\u307e\u3059<\/li>\n<li>\u307e\u305a\u306f\u6c17\u8efd\u306b\u7121\u6599\u76f8\u8ac7\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046<\/li>\n<\/ul>\n<p>\u4e0a\u539f\u4f1a\u8a08\u4e8b\u52d9\u6240\u306f\u3001\u9577\u91ce\u770c\u677e\u672c\u5e02\u306e\u5973\u6027\u304c\u7d4c\u55b6\u3059\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059\u3002\u660e\u308b\u3044\u672a\u6765\u3092\u7bc9\u304f\u3053\u3068\u304c\u30e2\u30c3\u30c8\u30fc\u306b\u3001\u76f8\u8ac7\u3057\u3084\u3059\u3044\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3092\u76ee\u6a19\u306b\u63b2\u3052\u3001\u7a0e\u52d9\u30fb\u4f1a\u8a08\u306f\u3082\u3068\u3088\u308a\u3001\u7d4c\u55b6\u652f\u63f4\u306b\u7279\u5316\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u3092\u4e2d\u5fc3\u306b\u3001\u767e\u5e74\u7d99\u7d9a\u4f01\u696d\u306e\u57fa\u790e\u3065\u304f\u308a\u306e\u624b\u52a9\u3051\u3092\u3057\u307e\u3059\u3002\u6cd5\u4eba\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4f1a\u8a08\u696d\u52d9\u306f\u3082\u3061\u308d\u3093\u3001\u500b\u4eba\u306e\u76f8\u7d9a\u30fb\u8d08\u4e0e\u306a\u3069\u306b\u3082\u3057\u3063\u304b\u308a\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u308b\u4e8b\u52d9\u6240\u3067\u3059\u3002\u9867\u5ba2\u3092\u968f\u6642\u8a2a\u554f\u3057\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u30c1\u30a7\u30c3\u30af\u3001\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u76f8\u8ac7\u306b\u5fdc\u3058\u308b\u3001\u5de1\u56de\u76e3\u67fb\u304c\u597d\u8a55\u3092\u535a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"chapter-1\"><span id=\"i-4\">\u6b66\u90e8\u4f1a\u8a08\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul 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id=\"chapter-1\"><span id=\"i-5\">\u5c71\u53e3\u4f1a\u8a08\u4e8b\u52d9\u6240<\/span><\/h2>\n<ul 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