{"id":320,"date":"2017-11-14T16:40:05","date_gmt":"2017-11-14T07:40:05","guid":{"rendered":"http:\/\/okura-tax.jp\/?p=320"},"modified":"2017-11-15T09:51:59","modified_gmt":"2017-11-15T00:51:59","slug":"%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%a8%e3%81%af%ef%bc%9f%e2%91%a0","status":"publish","type":"post","link":"http:\/\/okura-tax.jp\/?p=320","title":{"rendered":"\u78ba\u5b9a\u7533\u544a\u3068\u306f\uff1f\u2460"},"content":{"rendered":"

\u3053\u3093\u306b\u3061\u306f\uff01
\n\u6240\u6ca2\u306e\u7a0e\u7406\u58eb\u306e\u5927\u5009\u3067\u3059\u3002<\/p>\n

\u500b\u4eba\u3067\u4ed5\u4e8b\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u306f\u3001
\n\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff01<\/p>\n

\u4eca\u66f4\u805e\u3051\u306a\u3044\u3001\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

\u78ba\u5b9a\u7533\u544a\u3068\u306f\uff1f<\/h2>\n

Q\u3000\u78ba\u5b9a\u7533\u544a\u3063\u3066\u306a\u306b\uff1f<\/h3>\n

A<\/strong>\u3000\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3001\u500b\u4eba\uff08\u7d0d\u7a0e\u8005\uff09\u304c\u81ea\u3089\u305d\u306e1\u5e74\u9593\u306e\u6240\u5f97\u306e\u91d1\u984d\u3068\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u6240\u5f97\u7a0e\u7b49\u306e\u984d\u3092\u8a08\u7b97\u3057\u3001\u305d\u306e\u5e74\u306e\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306e\u9593\u306b\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u904e\u4e0d\u8db3\u7a0e\u984d\u3092\u7cbe\u7b97\u3059\u308b\u3053\u3068\u3067\u3059\u3002
\n\u9084\u4ed8\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u305d\u306e\u5e74\u306e\u7fcc\u5e741\u67081\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u3067\u3059\u3002<\/p>\n

 <\/p>\n

Q\u3000\u9084\u4ed8\u7533\u544a\u66f8\u306f\u3044\u3064\u307e\u3067\u63d0\u51fa\u3067\u304d\u308b\u306e\u304b\u3002<\/h3>\n

A<\/strong>\u3000\u9084\u4ed8\u7533\u544a\u66f8\u306f\u3001\u305d\u306e\u63d0\u51fa\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u65e5\u304b\u30895\u5e74\u9593\u306b\u9650\u3063\u3066\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\uff62\u63d0\u51fa\u304c\u3067\u304d\u308b\u65e5\uff63\u306f\u7533\u544a\u7fa9\u52d9\u306e\u6709\u7121\u306b\u5de6\u53f3\u3055\u308c\u307e\u305b\u3093\u306e\u3067\u3001\u4e0b\u306e\u8868\u306e\uff62\u63d0\u51fa\u3067\u304d\u308b\u6700\u7d42\u65e5\uff63\u306b\u9084\u4ed8\u91d1\u306e\u6d88\u6ec5\u6642\u52b9\u304c\u5b8c\u6210\u3055\u308c\u307e\u3059\u3002<\/p>\n\"\"\n

\u4f8b\u3048\u3070\u3001\u5e73\u621029\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u3082\u3063\u3066\u533b\u7642\u8cbb\u63a7\u9664\u306e\u9084\u4ed8\u7533\u544a\u3092\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u3001\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u306a\u3051\u308c\u3070\u9084\u4ed8\u91d1\u3082\u306a\u304f\u3001\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u3082\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u57fa\u3065\u3044\u3066\u8ab2\u7a0e\u3055\u308c\u3066\u304d\u307e\u3059\u3002
\n\u7a0e\u52d9\u7f72\u3082\u3001\u4e00\u756a\u591a\u3044\u5e73\u621029\u5e74\u5206\u306e\u51e6\u7406\u304b\u3089\u512a\u5148\u3055\u305b\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u3001\u7533\u544a\u66f8\u306f\u63d0\u51fa\u3067\u304d\u308b\u65e5\u304c\u304d\u305f\u3089\u3001\u65e9\u671f\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

Q\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u3001\u90f5\u9001\u3067\u306e\u63d0\u51fa\u306f\u3067\u304d\u308b\u306e\u304b\u3002<\/h3>\n

A<\/strong>\u90f5\u4fbf\u7269\u306e\u63d0\u51fa\u65e5\u306f\u3001\u901a\u4fe1\u65e5\u4ed8\u5370\uff08\u6d88\u5370\uff09\u306b\u8868\u793a\u3055\u308c\u305f\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u6ce8\u610f<\/strong><\/span>
\n\u540c\u3058\u90f5\u4fbf\u5c40\u304b\u3089\u9001\u4ed8\u3059\u308b\uff62\u3086\u3046\u30d1\u30c3\u30af\uff63\u306b\u3064\u3044\u3066\u306f\u3001\u90f5\u4fbf\u6cd5\u306e\u9069\u7528\u5916\u306e\u305f\u3081\u90f5\u4fbf\u7269\u3068\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u3057\u305f\u304c\u3063\u3066\u3001\u7533\u544a\u671f\u9650\u306e3\u670815\u65e5\u306b\u9001\u4ed8\u3057\u305f\u5834\u5408\u3001
\n\u300e\u66f8\u7559\u90f5\u4fbf\u7b49\u306f\u3001\u6d88\u5370\u306e3\u670815\u65e5\uff1d\u7533\u544a\u3057\u305f\u65e5\uff1d\u671f\u9650\u5185\u306e\u7533\u544a\u300f<\/span>\u3068\u306a\u308a\u307e\u3059\u304c\u3001
\n\u300e\u3086\u3046\u30d1\u30c3\u30af\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u5c4a\u3044\u305f\u65e5\uff1d\u7533\u544a\u3057\u305f\u65e5\uff1d3\/16\u5230\u7740\u306e\u3068\u304d\u306f\u3001\u671f\u9650\u5f8c\u306e\u7533\u544a\u300f<\/span>\u3068\u306a\u308a\u307e\u3059\u3002
\n\u671f\u9650\u5f8c\u7533\u544a\u306e\u5834\u5408\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u3001\u7d0d\u4ed8\u3057\u305f\u65e5\u306b\u3088\u3063\u3066\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8ce6\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

Q\u3000\u5e73\u621029\u5e748\u67081\u65e5\u306b\u65b0\u305f\u306b\u4e8b\u696d\u3092\u59cb\u3081\u305f\u3068\u304d\u3001\u7a0e\u52d9\u7f72\u306b\u5c4a\u3051\u51fa\u308b\u66f8\u985e\u306f\u3042\u308b\u304b\u3002\u5c4a\u51fa\u306e\u671f\u9650\u306f\u3042\u308b\u306e\u304b\u3002<\/h3>\n

A<\/strong>\u65b0\u898f\u306b\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u5834\u5408\u306f\u3001\u4e00\u822c\u7684\u306b\u4ee5\u4e0b\u306e\u5c4a\u51fa\uff08\uff62\u3000\uff63\u306f\u540d\u79f0\u3067\u3059\u3002\uff09\u304c\u5fc5\u8981\u3067\u3059\u3002
\n\u30fb\uff62\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\uff63<\/span>\u30fb\u30fb\u30fb\u30fb\u30fb\u4e8b\u696d\u958b\u59cb\u7b49\u306e\u65e5\u304b\u30891\u30f6\u6708\u4ee5\u5185
\n\u30fb\uff62\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\uff63\u3000<\/span>\u3000\u3000\u3000\u3000\u30fb\u30fb\u30fb\u30fb\u30fb\u958b\u696d\u306e\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185
\n\u203b2\u30f6\u6708\u4ee5\u5185\u306e\u5c4a\u51fa\u306b\u3088\u308a\u5e73\u621029\u5e74\u5206\u304b\u3089\u9752\u8272\u7533\u544a\u304c\u3067\u304d\u307e\u3059\u3002
\n\u203b2\u30f6\u6708\u3092\u8d85\u3048\u3066\u304b\u3089\u5c4a\u3051\u51fa\u305f\u5834\u5408\u3001\u9752\u8272\u7533\u544a\u306f\u5e73\u621030\u5e74\u5206\u304b\u3089\u3068\u6210\u308a\u307e\u3059\u3002
\n\u30fb\uff62\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\uff63<\/span>\u3000\u30fb\u30fb\u30fb\u958b\u696d\u306e\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185
\n\u30fb\uff62\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\uff63<\/span>\u3000\u3000\u30fb\u30fb\u30fb\u30fb\u30fb\u5e73\u621029\u5e7412\u670831\u65e5\u307e\u3067
\n\u203b\u958b\u696d\u5e74\u306b\u8a2d\u5099\u7b49\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u304c\u3042\u308a\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u8003\u3048\u3066\u3044\u308b\u5834\u5408
\n\u305f\u3060\u3057\u30012\u5e74\u9593\u53d6\u308a\u3084\u3081\u306f\u3067\u304d\u306a\u3044\u306e\u3067\u3001\u5e73\u621029\u5e74\u30fb30\u5e74\u3068\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u8a73\u7d30\u306f\u3001\u7a0e\u7406\u58eb\u306b\u3054\u76f8\u8ac7\u3092\uff01<\/strong><\/span><\/p>\n

 <\/p>\n

Q\u3000\u4f4f\u6240\u5730\u3067\u958b\u696d\u5c4a\u7b49\u306e\u63d0\u51fa\u3092\u3057\u305f\u8005\u304c\u3001\u4e8b\u696d\u6240\u5730\u3092\u7d0d\u7a0e\u5730\u3068\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u304b\u3002<\/h3>\n

A<\/strong>\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u4e8b\u696d\u6240\u5730\u306e\u307b\u3046\u304c\u4f55\u304b\u3068\u4fbf\u5229\u3068\u3044\u3046\u8005\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002
\n\u4e8b\u696d\u6240\u3092\u7d0d\u7a0e\u5730\u306b\u3057\u305f\u3044\u3068\u304d\u306f\uff62\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\uff63\u3092\u958b\u696d\u5c4a\u7b49\u63d0\u51fa\u3057\u305f\u4f4f\u6240\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u3068\u4e8b\u696d\u6240\u3092\u6240\u8f44\u3059\u308b\u53cc\u65b9\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u52b9\u529b\u306f\u3001\u63d0\u51fa\u3057\u305f\u65e5\u4ee5\u5f8c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

Q\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3068\u304d\u306b\uff62\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\uff63\u306f\u5fc5\u8981\u304b\u3002<\/h3>\n

A<\/strong>\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u6b04\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u3007e-Tax\u3067\u7533\u544a\u3059\u308b\u3068\u304d\u3000\u2192\u3000\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09
\n\u3007\u66f8\u9762\u3067\u7533\u544a\u3059\u308b\u3068\u304d\u3000 \u2192\u3000\u2460\uff62\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\uff63\u8868\u9762\u30fb\u88cf\u9762\u306e\u30b3\u30d4\u30fc
\n\u2461\uff62\u756a\u53f7\u901a\u77e5\u30ab\u30fc\u30c9\u53c8\u306f\u4f4f\u6c11\u7968\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u8a18\u8f09\u3042\u308b\u3082\u306e\uff09\uff63\u306e\u5199\u3057\u3068\uff62\u904b\u9023\u514d\u8a31\u8a3c\u53c8\u306f\u88ab\u4fdd\u967a\u8005\u8a3c\u3001\u30d1\u30b9\u30dd\u30fc\u30c8\u7b49\uff63\u306e\u5199\u3057<\/p>\n

 <\/p>\n

Q\u3000\u96d1\u640d\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u3068\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4f55\u304b\u3002<\/h3>\n

A<\/strong>
\n\u2460\u707d\u5bb3\u7b49\u306b\u95a2\u9023\u3057\u3066\u652f\u51fa\u3057\u305f\u91d1\u984d\uff08\u76d7\u96e3\u3001\u6a2a\u9818\u306b\u95a2\u3059\u308b\u652f\u51fa\u3092\u542b\u3080\u3002\uff09\u306e\u9818\u53ce\u8a3c
\n\u2461\u76d7\u96e3\u3001\u6a2a\u9818\u304c\u3042\u3063\u305f\u4e8b\u5b9f\u304c\u308f\u304b\u308b\u66f8\u985e\u2192\u8b66\u5bdf\u3078\u306e\u88ab\u5bb3\u5c4a\uff08\u5199\u3057\uff09
\n\u2462\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u7d66\u4e0e\u3001\u5e74\u91d1\u7b49\uff09<\/p>\n

 <\/p>\n

Q\u3000\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u3068\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4f55\u304b\u3002<\/h3>\n

A<\/strong>
\n\u2460\u533b\u7642\u8cbb\u7b49\u306e\u660e\u7d30\u66f8\uff08\u652f\u6255\u3063\u305f\u6708\u65e5\u3001\u75c5\u9662\u540d\u3001\u85ac\u54c1\u7b49\u540d\u79f0\u3001\u85ac\u5c40\u7b49\u306e\u540d\u79f0\u3001\u8a3a\u7642\u3092\u53d7\u3051\u305f\u8005\u7b49\u306e\u6c0f\u540d\u3001\u91d1\u984d\u7b49\u8a18\u8f09\u3057\u305f\u660e\u7d30\u66f8\uff09\u53c8\u306f\u3001\u4fdd\u967a\u7d44\u5408\u7b49\u304b\u3089\u306e\u533b\u7642\u8cbb\u901a\u77e5\u66f8
\n\u2461\u533b\u7642\u8cbb\u306e\u9818\u53ce\u66f8\uff08\u203b\u5e73\u621029\u5e74\u5206\u306f\u3001\u2460\u306b\u304b\u3048\u3066\u9818\u53ce\u8a3c\u3067\u3082\u3088\u3044\u3002\uff09
\n\u2462\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u7d66\u4e0e\u3001\u5e74\u91d1\u7b49\uff09<\/p>\n

 <\/p>\n

Q\u3000\u5bc4\u9644\u91d1\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u3068\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4f55\u304b\u3002<\/h3>\n

A<\/strong>
\n\u2460\u5bc4\u9644\u91d1\u306e\u9818\u53ce\u8a3c
\n\u2461\u5bc4\u9644\u3057\u305f\u56e3\u4f53\u306a\u3069\u304b\u3089\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u5bc4\u9644\u91d1\u306e\u53d7\u9818\u8a3c\u30fb\u8a3c\u660e\u66f8
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 <\/p>\n

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