{"id":1141,"date":"2019-05-19T19:10:03","date_gmt":"2019-05-19T10:10:03","guid":{"rendered":"http:\/\/okura-tax.jp\/?p=1141"},"modified":"2019-05-19T19:10:03","modified_gmt":"2019-05-19T10:10:03","slug":"%e3%82%88%e3%81%8f%e3%81%82%e3%82%8b%e8%b3%aa%e5%95%8f%ef%bc%88%e4%b8%8d%e5%8b%95%e7%94%a3%e6%89%80%e5%be%97%e7%b7%a8-1%ef%bc%89","status":"publish","type":"post","link":"http:\/\/okura-tax.jp\/?p=1141","title":{"rendered":"\u3088\u304f\u3042\u308b\u8cea\u554f\uff08\u4e0d\u52d5\u7523\u6240\u5f97\u7de8-1\uff09"},"content":{"rendered":"

\u300c\u4ee4\u548c\u300d\u3068\u5143\u53f7\u304c\u5909\u308f\u308a\u3001\u7a0e\u52d9\u624b\u7d9a\u304d\u66f8\u985e\u306e\u5143\u53f7\u7b49\u8a18\u8f09\u306b\u3042\u305f\u308a\u3001\u8868\u793a\u4f8b\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4eca\u5e74\u5ea6\u672b\u307e\u3067\u306f\u300c\u3069\u3061\u3089\u3067\u3082\u300d\u53d7\u3051\u4ed8\u3051\u3066\u304f\u308c\u305d\u3046\u3067\u3059\u3002
\n\u30b7\u30b9\u30c6\u30e0\u6539\u4fee\u3068\u3044\u3046\u3082\u306e\u3001\u306a\u304b\u306a\u304b\u5927\u5909\u306e\u3088\u3046\u3067\u3059\u306d\u3002
\n\u4eca\u56de\u306f\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d\u306b\u30b9\u30dd\u30c3\u30c8\u3092\u3042\u3066\u3066\u307f\u307e\u3057\u305f\u3002<\/p>\n

\u5927\u5009\u4f73\u5b50\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3010\u6240\u6ca2\u5e02\u30fb\u5973\u6027\u7a0e\u7406\u58eb\u30fb\u5143\u56fd\u7a0e\u8077\u54e1\u3011\u3067\u3059\u3002<\/span><\/h2>\n

\u6771\u4eac\u30fb\u57fc\u7389\u3092\u4e2d\u5fc3\u306b\u3001\u95a2\u6771\u8fd1\u90ca\uff08\u8328\u57ce\u306e\u9867\u554f\u5148\u3042\u308a\uff09\u5730\u57df\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002<\/span>
\n\uff1d\uff1d\uff1d\uff1d\uff1d\uff1d\uff1d<\/p>\n

Q\u3000\u672a\u5206\u5272\u306e\u76f8\u7d9a\u8ca1\u7523\uff08\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\uff09\u304b\u3089\u751f\u305a\u308b\u4e0d\u52d5\u7523\u53ce\u5165\uff08\u6240\u5f97\uff09\u306f\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u76f8\u7d9a\u4ebaA\u304c\u5168\u984d\u7533\u544a\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u3002<\/h3>\n

A\u3000<\/b>\u672a\u5206\u5272\u306e\u76f8\u7d9a\u8ca1\u7523\u3067\u3042\u308b\u30a2\u30d1\u30fc\u30c8\u304b\u3089\u5f97\u3066\u3044\u308b\u8cc3\u8cb8\u53ce\u5165\u306f\u3001\u5206\u5272\u304c\u884c\u308f\u308c\u308b\u307e\u3067\u306f\u76f8\u7d9a\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u3066\u7533\u544a\u3057\u307e\u3059\u3002
\n\u3088\u3063\u3066\u3001\u76f8\u7d9a\u4ebaA\u30fbB\u30fbC\uff08\u5144\u5f1f\u3067\u6cd5\u5b9a\u76f8\u7d9a1\/3\uff09\u306e\u5834\u5408\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u6574\u308f\u306a\u3044\u305f\u3081\u3001\u5171\u540c\u76f8\u7d9a\u4eba\u306e\u3046\u3061\u76f8\u7d9a\u4ebaA\u304c\u30a2\u30d1\u30fc\u30c8\u3068\u7ba1\u7406\u3057\u3001\u8cc3\u8cb8\u53ce\u5165\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u76f8\u7d9a\u4ebaA\u304c\u305d\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3057\u305f\u308f\u3051\u3067\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u76f8\u7d9a\u4ebaA\u306b\u3053\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u304c\u5e30\u5c5e\u3057\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u76f8\u7d9a\u4ebaA\u304c\u5168\u984d\u7533\u544a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u76f8\u7d9a\u4ebaA\u30fbB\u30fbC\u304c\u54041\/3\uff08\u6cd5\u5b9a\u76f8\u7d9a\u5206\uff09\u305a\u3064\u6309\u5206\u3057\u3066\u7533\u544a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002
\n\u5c06\u6765\u907a\u7523\u5206\u5272\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u5206\u5272\u306e\u65e5\u4ee5\u5f8c\u306b\u751f\u3058\u305f\u4e0d\u52d5\u7523\u6240\u5f97\u306f\u5b9f\u969b\u306b\u76f8\u7d9a\u3057\u305f\u4eba\u306e\u76f8\u7d9a\u5206\uff08\u767b\u8a18\u306b\u3088\u308b\u6240\u6709\u6a29\u6301\u5206\uff09\u306b\u3088\u3063\u3066\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

Q\u3000\u6240\u6709\u3057\u3066\u3044\u308b\u30a2\u30d1\u30fc\u30c8\u304c\u5168\u640d\u3057\u3001\u640d\u5bb3\u4fdd\u967a\u91d1500\u4e07\u5186\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u5e33\u7c3f\u4e0a\u306e\u672a\u511f\u5374\u6b8b\u9ad8100\u4e07\u5186\u306e\u3068\u304d\u4fdd\u967a\u91d1\u3068\u306e\u5dee\u984d400\u4e07\u5186\u306f\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u304b\u3002<\/strong><\/h3>\n

A\u3000<\/b>\u53d7\u3051\u53d6\u3063\u305f\u4fdd\u967a\u91d1\u304c\u5168\u640d\u3057\u305f\u30a2\u30d1\u30fc\u30c8\u306e\u6642\u4fa1\u3092\u8d85\u3048\u305f\u4fdd\u967a\u5dee\u76ca\u306f\u3001\u975e\u8ab2\u7a0e\u3067\u3059\u3002
\n\u4e8b\u696d\u7528\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u58ca\u3057\u3001\u9664\u53bb\u3001\u6ec5\u5931\u7b49\u306b\u3088\u3063\u3066\u751f\u3058\u305f\u640d\u5931\u306f\u3001\u4fdd\u967a\u91d1\u984d\u306b\u3088\u3063\u3066\u88dc\u3066\u3093\u3055\u308c\u308b\u91d1\u984d\u3092\u9664\u3044\u3066\u3001\u305d\u306e\u4e8b\u696d\u306b\u4fc2\u308b\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u5fc5\u8981\u7d4c\u8cbb\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

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\n100\u4e07\u5186\u3000\uff0d\u3000\uff08\u30000\u5186\u3000\uff0b0\u5186\u3000\uff09\u3000\uff0d\u3000500\u4e07\u5186\uff1d\u25b3400\u4e07\u5186\u21920\uff08\u8cc7\u7523\u640d\u5931\u306a\u3057\uff09
\n\u203b\u500b\u3005\u306e\u8cc7\u7523\u3001\u539f\u56e0\u3054\u3068\u306e\u8a08\u7b97\u3068\u306a\u308a\u307e\u3059\u3002
\n\u305d\u3057\u3066\u3001400\u4e07\u5186\u306e\u4fdd\u967a\u5dee\u76ca\u306f\u3001\u640d\u5bb3\u4fdd\u967a\u5951\u7d04\u306b\u57fa\u3065\u304d\u652f\u6255\u3092\u53d7\u3051\u308b\u3082\u306e\u3067\u3001\u7a81\u767a\u7684\u306a\u4e8b\u6545\u306b\u3088\u3063\u3066\u8cc7\u7523\u306b\u52a0\u3048\u3089\u308c\u305f\u640d\u5bb3\u306b\u57fa\u3065\u304d\u53d6\u5f97\u3059\u308b\u3082\u306e\u3068\u306a\u308a\u3001\u6240\u5f97\u7a0e\u306f\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u6240\u6cd59\u2460\u5341\u4e03\u3001\u6240\u4ee430\u4e8c\uff09<\/p>\n

Q\u3000\u6577\u91d1\u7b49\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u306f\u3042\u308b\u306e\u304b\u3002<\/h3>\n

A\u3000<\/b>\u8cc3\u8cb8\u4eba\u304b\u3089\u9810\u304b\u308b\u6577\u91d1\u7b49\u3067\u305d\u308c\u304c\u8cc3\u8cb8\u5951\u7d04\u66f8\u306b\u304a\u3044\u3066\u300c\u8fd4\u9084\u3057\u306a\u3044\uff5e\u300d\u3068\u3044\u3063\u305f\u8a18\u8f09\u304c\u3055\u308c\u3066\u3044\u3044\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002
\n\u4e0d\u52d5\u7523\u7b49\u306e\u8cb8\u4ed8\u3051\u306b\u3088\u3063\u3063\u3066\u6577\u91d1\u3001\u4fdd\u8a3c\u91d1\u7b49\u306e\u540d\u3067\u5f97\u305f\u53ce\u5165\u306f\u3001\u8cc3\u8cb8\u4eba\u306e\u50b5\u52d9\u62c5\u4fdd\u306e\u610f\u5473\u5408\u3044\u304b\u3089\u3001\u305d\u308c\u8cc3\u8cb8\u53ce\u5165\u3068\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u304c\u3001\u5951\u7d04\u5f53\u521d\u304b\u3089\u3001\u4e00\u5b9a\u671f\u9593\u306e\u7d4c\u904e\u5f8c\u3001\u305d\u306e\u4e00\u90e8\u306a\u3044\u3057\u5168\u90e8\u304c\u8cc3\u8cb8\u4eba\u306b\u5e30\u5c5e\u3059\u308b\u3053\u3068\u304c\u5951\u7d04\u66f8\u4e0a\u8a18\u8f09\u3042\u308b\u3068\u304d\u306f\u3001\u4e0d\u52d5\u7523\u306e\u53ce\u5165\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3008\u4f8b\uff11\u3009\u6577\u91d1\u7b49\u306e\u3046\u3061\u3001\u8cc3\u8cb8\u671f\u9593\u306e\u7d4c\u904e\u306b\u95a2\u4fc2\u306a\u304f\u5909\u63db\u3092\u8981\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u90e8\u5206\u306e\u91d1\u984d
\n\u21d2\u53ce\u5165\u3068\u306a\u308b\u6642\u671f\u306f\u3001\u8cc7\u7523\u306e\u5f15\u304d\u6e21\u3057\u306e\u3042\u3063\u305f\u65e5\u53c8\u306f\u8cb8\u4ed8\u3051\u306b\u4fc2\u308b\u5951\u7d04\u306e\u52b9\u529b\u767a\u751f\u306e\u65e5
\n\u3008\u4f8b\uff12\u3009\u6577\u91d1\u7b49\u306e\u3046\u3061\u3001\u8cc3\u8cb8\u671f\u9593\u306e\u7d4c\u904e\u306b\u5fdc\u3058\u3066\u8fd4\u9084\u304f\u3092\u8981\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u90e8\u5206\u306e\u91d1\u984d
\n\u21d2\u53ce\u5165\u3068\u306a\u308b\u6642\u671f\u306f\u3001\u8fd4\u9084\u3092\u8981\u3057\u306a\u3044\u3053\u3068\u3068\uff54\u306a\u3063\u305f\u65e5
\n\u3008\u4f8b\uff13\u3009\u6577\u91d1\u7b49\u306e\u3046\u3061\u8cb8\u4ed8\u671f\u9593\u304c\u7d42\u4e86\u3057\u306a\u3051\u308c\u3070\u8fd4\u9084\u3092\u8981\u3057\u306a\u3044\u3053\u3068\u304c\u78ba\u5b9a\u3057\u306a\u3044\u90e8\u5206\u306e\u91d1\u984d
\n\u21d2\u53ce\u5165\u3068\u306a\u308b\u6642\u671f\u306f\u3001\u8cb8\u4ed8\u3051\u304c\u7d42\u4e86\u3057\u305f\u65e5<\/p>\n

Q\u3000\u6240\u6709\u3057\u3066\u3044\u308b\u6d77\u5916\u306e\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u306e\u8cc3\u8cb8\u53ce\u5165\u3092\u30c9\u30eb\u3067\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u306e\u8cc3\u8cb8\u53ce\u5165\u306a\u3069\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u306e\u304b\u3002<\/h3>\n

A\u3000<\/b>\u539f\u5247\uff1a\u53ce\u5165\u3068\u3059\u3079\u304d\u65e5\u3084\u652f\u6255\u3046\u3079\u304d\u65e5\u306e\u5148\u9032\u58f2\u8cb7\u76f8\u5834\u306e\u4ef2\u5024\uff08TTM)\u306b\u3088\u3063\u3066\u3001\u5916\u8ca8\u306e\u30c9\u30eb\u3092\u5186\u306b\u63db\u7b97\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002
\n\u305f\u3060\u3057\u3001\u7d99\u7d9a\u9069\u7528\u3092\u6761\u4ef6\u3068\u3057\u3066\u3001\u53ce\u5165\u91d1\u984d\u3092\u53d6\u5f15\u65e5\u306e\u96fb\u4fe1\u8cb7\u76f8\u5834\uff08TTB)\u3001\u5fc5\u8981\u7d4c\u8cbb\u53c8\u306f\u8ca0\u50b5\u306b\u3064\u3044\u3066\u306f\u53d6\u5f15\u65e5\u306e\u96fb\u4fe1\u58f2\u76f8\u5834\uff08TTS)\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

Q\u3000\u6d77\u5916\u6240\u6709\u306e\u8cc3\u8cb8\u7269\u4ef6\u306e\u53ce\u652f\u306e\u5186\u63db\u7b97\u65b9\u6cd5\u3068\u3057\u3066\u3001\u53d6\u5f15\u5185\u5bb9\u3092\u5916\u8ca8\u3067\u8a18\u5e33\u3057\u3001\u5e74\u672b\u4e00\u62ec\u3067\u5186\u63db\u7b97\u3057\u3066\u3082\u5927\u4e08\u592b\u3067\u3059\u304b\u3002<\/h3>\n

A\u3000<\/b>\u53d6\u5f15\u65e5\u306b\u5916\u8ca8\u3067\u8a18\u5e33\u3057\u3001\u5e74\u672b\u306b\u4e00\u62ec\u3057\u3066\uff08\u540c\u3058\u30ec\u30fc\u30c8\uff09\u5186\u63db\u7b97\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002
\n\u5916\u8ca8\u53d6\u5f15\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u53d6\u5f15\u65e5\u306e\u70ba\u66ff\u76f8\u5834\u3067\u5186\u63db\u7b97\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5916\u8ca8\u53d6\u5f15\u3092\u53d6\u5f15\u767a\u751f\u6642\u306b\u306f\u5916\u8ca8\u3067\u8a18\u9332\u3057\u3001\u5404\u6708\u672b\u7b49\u4e00\u5b9a\u306e\u6642\u70b9\u306b\u304a\u3044\u3066\u640d\u76ca\u8a08\u7b97\u66f8\u53ca\u3073\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u9805\u76ee\u3092\u5186\u901a\u8ca8\u306b\u63db\u7b97\u3059\u308b\u3068\u3044\u3046\u300c\u591a\u901a\u8ca8\u4f1a\u8a08\u300d\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u5404\u6708\u672b\u7b49\u898f\u5247\u6027\u3092\u3082\u3063\u30661\u304b\u6708\u4ee5\u5185\u306e\u4e00\u5b9a\u671f\u9593\u3054\u3068\u306e\u4e00\u5b9a\u306e\u6642\u70b9\u3067\u5186\u63db\u7b97\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n

Q\u3000\u30c9\u30eb\u9810\u91d110\u4e07\u30c9\u30eb\u3092\u5168\u984d\u6255\u3044\u51fa\u3057\u3001\u30cf\u30ef\u30a4\u306b10\u4e07\u30c9\u30eb\u306e\u8cc3\u8cb8\u7269\u4ef6\u3092\u8cfc\u5165\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u6642\u3001\u9810\u3051\u5165\u308c\u6642\u70b9\u3068\u7269\u4ef6\u8cfc\u5165\u6642\u70b9\u3067\u70ba\u66ff\u76f8\u5834\u304c\u5186\u5b89\u306b\u306a\u3063\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u70ba\u66ff\u5dee\u76ca\u304c\u751f\u3058\u307e\u3057\u305f\u3002\u7533\u544a\u3057\u306a\u304b\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304b\u3002<\/h3>\n

A\u3000<\/b>\u70ba\u66ff\u5dee\u76ca\u306f\u96d1\u6240\u5f97\u3068\u3057\u3066\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002
\n\u3014\u8a08\u7b97\u4f8b\u3015\u2460\u9810\u91d1\u306e\u9810\u5165\u6642\u306e\u30ec\u30fc\u30c8\u3000\u30fb\u30fb\u30fb\u30fb\uff041\uff1d100\u5186\uff1a10\u4e07\u30c9\u30eb\uff1d10,000,000\u5186
\n\u2461\u9810\u91d1\u306e\u6255\u51fa\u6642\u306e\u30ec\u30fc\u30c8\u3000\u30fb\u30fb\u30fb\u30fb\uff041\uff1d110\u5186\uff1a10\u4e07\u30c9\u30eb\uff1d11,000,000\u5186
\n\u2462\u5efa\u7269\u8cfc\u5165\u6642\u306e\u30ec\u30fc\u30c8\u3000\u3000\u30fb\u30fb\u30fb\u30fb\uff041\uff1d115\u5186\uff1a10\u4e07\u30c9\u30eb\uff1d11,500,000\u5186
\n\u2460\u3068\u2462\u306e\u5dee\u984d1,500,000\u5186\u304c\u70ba\u66ff\u5dee\u76ca\u3068\u306a\u308a\u3001\u96d1\u6240\u5f97\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

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