{"id":1522,"date":"2020-11-03T18:06:06","date_gmt":"2020-11-03T09:06:06","guid":{"rendered":"http:\/\/okura-tax.jp\/?p=1522"},"modified":"2020-11-03T18:06:06","modified_gmt":"2020-11-03T09:06:06","slug":"%e4%bb%a4%e5%92%8c2%e5%b9%b4%e3%80%80%e6%89%80%e5%be%97%e7%a8%8e%e6%94%b9%e6%ad%a3%e3%81%a8%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%ef%bc%88%e6%9b%b8%e9%a1%9e%ef%bc%89%e3%83%bcvol-2","status":"publish","type":"post","link":"http:\/\/okura-tax.jp\/?p=1522","title":{"rendered":"\u4ee4\u548c2\u5e74\u3000\u6240\u5f97\u7a0e\u6539\u6b63\u3068\u5e74\u672b\u8abf\u6574\uff08\u66f8\u985e\uff09\u30fcvol.2"},"content":{"rendered":"

\u300c\u4ee4\u548c2\u5e74\u3000\u6240\u5f97\u7a0e\u6539\u6b63\u3068\u5e74\u672b\u8abf\u6574\uff08\u66f8\u985e\uff09\u300f\u306e\uff12\u56de\u3081\u3067\u3059
\n\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\uff08\u5275\u8a2d\u3055\u308c\u307e\u3057\u305f\uff09\u306b\u3064\u3044\u3066\u3067\u3059
\n\u65b0\u3057\u3044\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u3093\u306a\u306b\u8272\u3005\u5897\u3048\u3066\u81ea\u4e3b\u7533\u544a\u3059\u308b\u306b\u306f\u30b7\u30b9\u30c6\u30e0\u306b\u983c\u308b\u3068\u3053\u308d\u5927
\n\u3044\u307e\u307e\u3067\u624b\u66f8\u304d\u3067\u5bfe\u5fdc\u3057\u3066\u3044\u305f\u8005\u306b\u306f\u512a\u3057\u304f\u306a\u3044\u3068\u611f\u3058\u307e\u3057\u305f(\u30fc_\u30fc)!!<\/p>\n

\u5927\u5009\u4f73\u5b50\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3010<\/span>\u6240\u6ca2\u5e02\u30fb\u5973\u6027\u7a0e\u7406\u58eb\u30fb\u5143\u56fd\u7a0e\u8077\u54e1\u30fb\u500b\u4eba\u304b\u3089\u6cd5\u4eba\u305d\u3057\u3066\u76f8\u7d9a\u307e\u3067\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u63d0\u4f9b\u3011\u3067\u3059\u3002<\/span><\/h2>\n

\u4ee4\u548c2\u5e74\u5206\u306e\u7533\u544a\u6240\u5f97\u7a0e\u6539\u6b63point\u306f
\n\uff11\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6539\u6b63
\n\uff12\u57fa\u790e\u63a7\u9664\u306e\u6539\u6b63
\n\uff13\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u5275\u8a2d
\n\uff14\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6276\u990a\u89aa\u65cf\u7b49\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u8981\u4ef6\u7b49\u306e\u6539\u6b63
\n\uff15\u3072\u3068\u308a\u89aa\u63a7\u9664\u3068\u5be1\u5a66\uff08\u5be1\u592b\uff09\u63a7\u9664\u306e\u6539\u6b63<\/p>\n

\u30fcvol.\uff12\u30fc
\n\u3010\uff13 \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u5275\u8a2d\u3011
\n\u4ee4\u548c2\u5e74\u304b\u3089\u306e\u65b0\u3057\u3044\u63a7\u9664\u3067\u3059
\n\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306b\u306f2\u3064\u3042\u308a\u307e\u3059
\n\u2460\u5b50\u3069\u3082\u30fb\u7279\u5225\u969c\u5bb3\u8005\u7b49\u3092\u6709\u3059\u308b\u8005\u7b49\u306e\u6240\u5f97\uff08\u5b50\u3069\u3082\u7b49\uff09
\n\u2461\u7d66\u4e0e\u6240\u5f97\u3068\u5e74\u91d1\u6240\u5f97\u306e\u53cc\u65b9\u3092\u6709\u3059\u308b\u8005\u306b\u5bfe\u3059\u308b\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\uff08\u5e74\u91d1\u7b49\uff09
\n\u203b\u2461\u306f\u3001\u300cvol.1\u306e\u5e74\u91d1\u6539\u6b63\u3092\u300d\u898b\u3066\u304f\u3060\u3055\u3044<\/p>\n

\u3053\u3053\u3067\u306f\u2460\u306e\u8aac\u660e\u3092\u3057\u307e\u3059\u306d
\n\u3088\u3046\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u5f15\u304d\u4e0b\u3052\u3089\u308c\u305f\u3053\u3068\u3067\u3001\u7d66\u4e0e\u53ce\u5165850\u4e07\u5186\u8d85\u306e\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306b\u3068\u3063\u3066\u306f\u5897\u7a0e\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059
\n\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u305d\u306e\u4e2d\u306b\u3042\u308b\u5b50\u80b2\u3066\u4e16\u5e2f\u3084\u7279\u5225\u969c\u5bb3\u8005\u304c\u3044\u308b\u4e16\u5e2f\u306a\u3069\u306b\u306f\u3001\u3053\u306e\u65b0\u8a2d\u3055\u308c\u305f\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306b\u3088\u308b\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e\u304c\u3068\u3089\u308c\u305f\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059<\/p>\n

(a)\u9069\u7528\u3092\u53d7\u3051\u308b\u5c45\u4f4f\u8005\u306e\u8981\u4ef6
\n\u3000\u24d0\u672c\u4eba\u304c\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u8005
\n\u3000\u24d1\u5e74\u9f6223\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u8005
\n\u3000\u24b8\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u3092\u6709\u3059\u308b\u8005
\n\u3000\u24d3\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u8005
\n(b)\u6708\u3005\u306e\u6e90\u6cc9\u5fb4\u53ce\u30fb\u5e74\u672b\u8abf\u6574\u3078\u306e\u5f71\u97ff
\n\u3000\u539f\u5247\u306f\u3001\u5c45\u4f4f\u8005\u306e\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3067\u306e\u9069\u7528
\n\u3000\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\uff08\u5b50\u3069\u3082\u7b49\uff09\u306f\u3001\u305d\u306e\u5e74\u306e\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u3082\u9069\u7528\u3067\u304d\u308b
\n\u3000\u305d\u306e\u305f\u3081\u3001\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u8005\u306e\u6708\u3005\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u5f71\u97ff\u306f\u306a\u3044\u304c\u3001\u4ee4\u548c2\u5e74\u306e\u5e74\u672b\u8abf\u6574\u3067\u3053\u306e\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3068\u306a\u308b
\n(c)\u5e74\u672b\u8abf\u6574\u306e\u624b\u7d9a\u8981\u4ef6
\n\u3000\u305d\u306e\u5e74\u306e\u6700\u5f8c\u306b\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u524d\u65e5\u307e\u3067\u306b\u3001\u3053\u308c\u3089\u306e\u8a18\u8f09\u306e\u3042\u308b\u300c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u3092\u3001\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u8005\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068
\n\u3000\u21d2\u69d8\u5f0f\u306e\u6b63\u5f0f\u540d\u79f0\u300c\u4ee4\u548c2\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d
\n(d)\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304c850\u4e07\u5186\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a
\n\u3000\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u306e\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304c850\u4e07\u5186\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e3b\u305f\u308b\u7d66\u4e0e\u7b49\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b<\/strong>
\n(e)\u5171\u50cd\u304d\u4e16\u5e2f\u306b\u304a\u3051\u308b\u63a7\u9664\u306e\u9069\u7528
\n\u3000\u6276\u990a\u63a7\u9664\u306f\u3001\u540c\u3058\u4e16\u5e2f\u3067\u306f\u3001\u3044\u305a\u308c\u304b\u4e00\u65b9\u306e\u6276\u990a\u89aa\u65cf\u306b\u306e\u307f\u8a72\u5f53\u3059\u308b\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u304c\u3001\u3053\u306e\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306f\u5171\u50cd\u304d\u3067\u3082\u4e00\u65b9\u306e\u307f\u9069\u7528\u3059\u308b\u3068\u3044\u3046\u7e1b\u308a\u304c\u3042\u308a\u307e\u305b\u3093
\n\u3000\u5171\u50cd\u304d\u592b\u5a66\u3067\u3068\u3082\u306b\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304c850\u4e07\u5186\u3092\u8d85\u3048\u3066\u304a\u308a\u3001\u592b\u5a66\u306e\u9593\u306b23\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u3067\u3042\u308b\u5b50\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u592b\u5a66\u53cc\u65b9\u304c\u3001\u3053\u306e\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053
\n\u3000\u3068\u304c\u3067\u304d\u307e\u3059<\/p>\n

\u3000\u8a08\u7b97\u4f8b\uff1a\u7d66\u4e0e\u7b49\u53ce\u5165\u91d1\u984d1,000\u4e07\u5186\u306e\u3068\u304d
\n\u3000\u3000\u3000\u3000\u3000\uff08900\u4e07\u5186\uff0d850\u4e07\u5186\uff09\u00d710\uff05\uff1d5\u4e07\u5186\u30fb\u30fb\u30fb\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u304b\u3089\u63a7\u9664\uff081\u5186\u672a\u6e80\u7aef\u6570\u5207\u6368\u3066\uff09
\n\u3000\u3000\u3000\u3000\u3000\u3000\u203b\u3000\u30fb\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u30011,000\u4e07\u5186\u3068\u3057\u3066\u8a08\u7b97
\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u30fb\u63a7\u9664\u306e\u9650\u5ea6\u984d\u306f15\u4e07\u5186<\/p>\n

\u3059\u3067\u306b\u5e74\u672b\u8abf\u6574\u306e\u66f8\u985e\u3092\u624b\u6e21\u3055\u308c\u305f\u65b9\u3082\u591a\u3044\u306e\u3067\u306f
\n\u5c02\u9580\u7528\u8a9e\u3068\u5c0f\u3055\u3044\u6587\u5b57\u3000\u305d\u3057\u3066\u3000\u3082\u305f\u3082\u3084\u6539\u6b63\u3067\u7528\u7d19\u304c\u5909\u308f\u3063\u3066\u3044\u308b
\n\u304d\u3061\u3093\u3068\u78ba\u8a8d\u3057\u3066\u66f8\u3044\u3066\u304f\u3060\u3055\u3044<\/p>\n

\u6b21\u56de\u306b\u5e74\u672b\u8abf\u6574\u306e\u7528\u7d19\u306b\u3064\u3044\u3066\u30a2\u30c3\u30d7\u3059\u308b\u4e88\u5b9a\u3067\u3059<\/p>\n

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