{"id":462,"date":"2017-12-22T17:36:11","date_gmt":"2017-12-22T08:36:11","guid":{"rendered":"http:\/\/okura-tax.jp\/?p=462"},"modified":"2017-12-22T17:36:11","modified_gmt":"2017-12-22T08:36:11","slug":"%e3%82%88%e3%81%8f%e3%81%82%e3%82%8b%e8%b3%aa%e5%95%8f%ef%bc%88%e3%83%aa%e3%82%b3%e3%83%bc%e3%83%ab%e8%b3%a0%e5%84%9f%e9%87%91%ef%bc%86%e7%ab%b6%e9%a6%ac%e5%bd%93%e3%81%9f%e3%82%8a%e9%a6%ac%e5%88%b8","status":"publish","type":"post","link":"http:\/\/okura-tax.jp\/?p=462","title":{"rendered":"\u3088\u304f\u3042\u308b\u8cea\u554f\uff08\u30ea\u30b3\u30fc\u30eb\u8ce0\u511f\u91d1\uff06\u7af6\u99ac\u5f53\u305f\u308a\u99ac\u5238\uff09"},"content":{"rendered":"

\u3053\u3093\u306b\u3061\u306f\u7a0e\u7406\u58eb\u306e\u5927\u5009\uff08\u5143\u56fd\u7a0e\u8077\u54e1\uff09\u3067\u3059\u3002
\n12\u670824\u65e5\u306f\u30af\u30ea\u30b9\u30de\u30b9\u30a4\u30d6\ud83c\udf84\u305d\u3057\u3066\u3001\u5927\u30a4\u30d9\u30f3\u30c8\u306e\u6709\u99ac\u8a18\u5ff5\u3067\u3059\u3002
\n1\u5e74\u306e\u7de0\u3081\u304f\u304f\u308a\u306b\u3068\u99ac\u5238\u8cfc\u5165\u3059\u308b\u65b9\u3082\u591a\u3044\u3067\u3059\u3088\u306d\u3002<\/p>\n

\u4eca\u56de\u306e\u30c6\u30fc\u30de\u306f\u300c\u7af6\u99ac\u306e\u5f53\u305f\u308a\u99ac\u5238\u300d\u3068\uff62\u8eca\u4e21\u30ea\u30b3\u30fc\u30eb\u3067\u3082\u3089\u3063\u305f\u640d\u5bb3\u8ce0\u511f\u91d1\uff63\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3092\u53d6\u308a\u4e0a\u3052\u3066\u307f\u307e\u3057\u305f\u3002<\/h2>\n

\uff1d\uff1d\uff1d\uff1d\uff1d\uff1d\uff1d<\/p>\n

Q\u3000\u7af6\u99ac\u3067\u5132\u3051\u305f\u6642\u3001\u7a0e\u91d1\u306f\u304b\u304b\u308b\u306e\u304b\u3002<\/strong><\/h3>\n

A\u3000<\/strong>\u7af6\u99ac\u3067\u5132\u3051\u305f\u91d1\u984d\u306f\u3001\u4e00\u6642\u6240\u5f97\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002
\n\u305f\u3060\u3057\u3001\u4e00\u6642\u6240\u5f97\u306b\u306f\u7279\u5225\u63a7\u9664\uff0850\u4e07\u5186\uff09\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u304b\u3089\u3001\uff62\u6255\u623b\u91d1\uff0d\u5f53\u305f\u308a\u99ac\u5238\u306e\u8cfc\u5165\u8cbb\uff1d50\u4e07\u5186\u8d85\uff63\u306e\u6642\u3001<\/strong>\u4e00\u6642\u6240\u5f97\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u78ba\u5b9a\u7533\u544a\u3057\u3066\u7a0e\u91d1\uff08\u6240\u5f97\u7a0e\uff0b\u4f4f\u6c11\u7a0e\uff09\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002
\n\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306f\u3001\u4e00\u6642\u6240\u5f97\u306f\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u3066\u7a0e\u984d\u3068\u6c42\u3081\u307e\u3059\u306e\u3067\u3001\u4f8b\u3048\u3070\u3001\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3067\u3042\u308c\u3070\u7d66\u4e0e\u6240\u5f97\uff08\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5fc5\u8981\uff09\u3068\u4e00\u6642\u6240\u5f97\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3067\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u3066\u3044\u304f\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

Q\u3000\u4e00\u6642\u6240\u5f97\u306e\u8a08\u7b97\u306e\u4ed5\u65b9\u306f\uff1f<\/strong><\/h3>\n

A\u3000\u3000\uff62\uff5b\uff08\u6255\u623b\u91d1\uff0d\u5f53\u305f\u308a\u99ac\u5238\u306e\u8cfc\u5165\u8cbb\uff09\uff0d50\u4e07\u5186\uff5d\u00d71\/2\uff1d\u4e00\u6642\u6240\u5f97\uff63\u3067\u3059\u3002
\n<\/strong>\u3000\u4f8b\u3048\u3070\u3001\u6709\u99ac\u8a18\u5ff5\u30673\u4e07\u5186\u99ac\u5238\u3092\u8cfc\u5165\u3057\u3001100\u4e07\u5186\u306e\u6255\u623b\u91d1\u304c\u3042\u3063\u305f\u5834\u5408\u306f
\n\uff08100\u4e07\u5186\uff0d3\u4e07\u5186\uff0d50\u4e07\u5186\uff09\u00d71\/2\uff1d235,000\u5186\u30fb\u30fb\u30fb\u4e00\u6642\u6240\u5f97<\/p>\n

\u203b\u6ce8\u610f\u4e8b\u9805\uff1a\uff62\u5f53\u305f\u308a\u99ac\u5238\u306e\u8cfc\u5165\u8cbb\uff63\u306b\u306f\u3001\u540c\u3058\u30ec\u30fc\u30b9\u3067\u6570\u7a2e\u985e\u306e\u99ac\u5238\u3092\u8cfc\u5165\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u3053\u306e\u4e2d\u306e\u4e00\u70b9\u304c\u7684\u4e2d\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u7684\u4e2d\u3057\u305f\u4e00\u70b9\u306e\u307f\u3057\u304b\u5f53\u305f\u308a\u99ac\u5238\u306e\u8cfc\u5165\u8cbb\u306b\u3067\u304d\u307e\u305b\u3093\u3002\u5916\u308c\u99ac\u5238\u306f\u3001\u539f\u5247\u3001\u8cfc\u5165\u8cbb\u3068\u3057\u3066\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n

\u7af6\u99ac\u3067\u5132\u3051\u305f\u4eba\u5168\u3066\u3092\u7a0e\u52d9\u7f72\u304c\u628a\u63e1\u3057\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u8cea\u554f\u306b\u306f\u3001\u30b3\u30e1\u30f3\u30c8\u3092\u3072\u304b\u3048\u308b\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u60c5\u5831\u793e\u4f1a\u306e\u4e2d\u3001\u7a0e\u52d9\u5f53\u5c40\u3082\u3044\u308d\u3044\u308d\u3068\u53ce\u96c6\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u554f\u3044\u5408\u308f\u305b\u304c\u3042\u3063\u305f\u6642\u70b9\u3067\u306f\u3001\u5b8c\u5168\u306b\u30a2\u30a6\u30c8\u3067\u3057\u3087\u3046\u306d\u3002\u307b\u307c\u5168\u4f53\u56f3\u3092\u628a\u63e1\u3057\u3066\u304b\u3089\u306e\u8abf\u67fb\u901a\u77e5\u3067\u3057\u3087\u3046\u304b\u3089\u3002
\n\u4e00\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u306a\u3089\u3070\u3001\u304d\u3061\u3093\u3068\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

Q\u3000\u88c1\u5224\u3067\u5916\u308c\u99ac\u5238\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3001\u8cfc\u5165\u8cbb\u5168\u984d\u3092\u6255\u623b\u91d1\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u3044\u308b\u304c\u3001\u8ab0\u3067\u3082\u5916\u308c\u99ac\u5238\u5168\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u6240\u5f97\u306e\u8a08\u7b97\u3057\u3066\u3044\u3044\u306e\u304b\u3002<\/strong><\/h3>\n

A<\/strong>\u3000\u539f\u5247\u3001\u5916\u308c\u99ac\u5238\u306f\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u6255\u623b\u91d1\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span>
\n\u3057\u304b\u3057\u30012015\u5e743\u6708\u306e\u6700\u9ad8\u88c1\u5224\u6c7a\u53ca\u30732017\u5e7412\u670815\u65e5\u306e\u6700\u9ad8\u88c1\u5224\u6c7a\u306b\u3088\u308b\u3082\u306e\u306f\u3001\u4f8b\u5916\u7684\u306a\u3082\u306e\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u305f\u4e8b\u4f8b\u306f\u3001\uff62\u99ac\u5238\u306e\u8cfc\u5165\u671f\u9593\u3001\u56de\u6570\u3001\u983b\u5ea6\u7b49\u304b\u3089\u55b6\u5229\u76ee\u7684\u306e\u7d99\u7d9a\u7684\u884c\u70ba\uff63\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u3067\u3001\u3053\u306e\u6761\u4ef6\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002
\n\u300a2015\u5e74\u5224\u6c7a\u304b\u3089\u898b\u305f\u6761\u4ef6\u4f8b\u300b
\n\u30fb\u4e88\u60f3\u30bd\u30d5\u30c8\uff08\u99ac\u306e\u80fd\u529b\u3001\u8840\u7d71\u3084\u904e\u53bb\u306e\u30ec\u30fc\u30b9\u5185\u5bb9\u7b49\u306e\u81a8\u5927\u306a\u30c7\u30fc\u30bf\uff09\u306b\u3088\u308b\u30c7\u30fc\u30bf\u306e\u84c4\u7a4d
\n\u30fb\u307b\u307c\u5168\u3066\u306e\u30ec\u30fc\u30b9\u306b\u3044\u3066\u99ac\u5238\u3092\u5927\u91cf\u8cfc\u5165\u3057\u3001\u591a\u984d\u306e\u5229\u76ca\u3092\u5f97\u3066\u3044\u308b
\n\u300a2017\u5e74\u5224\u6c7a\u304b\u3089\u307f\u305f\u6761\u4ef6\u4f8b\u300b
\n\u30fb\u7af6\u8d70\u99ac\u3001\u7af6\u99ac\u5834\u3084\u9a0e\u624b\u7b49\u306e\u60c5\u5831\u3092\u53ce\u96c6\u30fb\u84c4\u7a4d\u3057\u3001\u8cfc\u5165\u30d1\u30bf\u30fc\u30f3\u3092\u69cb\u7bc9\u3057\u3066\u3044\u308b
\n\u30fb\u69cb\u7bc9\u3057\u305f\u30d1\u30bf\u30fc\u30f3\u306b\u57fa\u3065\u304d\u3001\u7d99\u7d9a\u7684\u306b\u591a\u6570\u30fb\u591a\u984d\u306a\u99ac\u5238\u3092\u8cfc\u5165\u3057\u3001\u591a\u984d\u306e\u5229\u76ca\u4e0a\u3052\u7d9a\u3051\u3066\u3044\u308b<\/p>\n

\u7a0e\u52d9\u5f53\u5c40\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3082\u3053\u306e\u5224\u6c7a\u306f\u4f8b\u5916\u7684\u306a\u3082\u306e\u3068\u3044\u3046\u4f4d\u7f6e\u4ed8\u3051\u3067\u3001\u4e00\u822c\u30d5\u30a1\u30f3\u306e\u9ad8\u984d\u6255\u623b\u91d1\u306b\u95a2\u3059\u308b\u4e00\u6642\u6240\u5f97\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u306f\u3001\u8a72\u5f53\u305b\u305a\u3001\u539f\u5247\u306e\u3068\u304a\u308a\u5916\u308c\u99ac\u5238\u8cbb\u7528\u3092\u6255\u623b\u91d1\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u4e00\u6642\u6240\u5f97\u306e\u8a08\u7b97\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n

\u00a7\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u00a7<\/span>\u3000\u5e73\u621029\u5e7412\u670820\u65e5\u306e\u6700\u9ad8\u88c1\u6c7a\u5b9a\u3067\u306f\u30013\u5e74\u30672\u51045\u5343\u4e07\u5186\u306e\u99ac\u5238\u8cfc\u5165\u3067\u3001\u8cfc\u5165\u56de\u6570\u5e741500\u56de\uff5e2000\u56de\u3001\u6255\u623b\u91d11\u51048\u5343\u4e07\u5186\u30013\u5e74\u9593\u306e\u640d\u5931\u7d047\u5343\u4e07\u5186\u306e\u3068\u304d\uff62\u5e74\u5358\u4f4d\u3067\u591a\u984d\u306e\u640d\u5931\u304c\u751f\u3058\u3066\u3044\u308b\u306a\u3069\u3001\u3053\u306e\u99ac\u5238\u8cfc\u5165\u306f\u4e00\u822c\u7684\u611b\u597d\u5bb6\u306e\u99ac\u5238\u8cfc\u5165\u3068\u8cea\u7684\u306b\u5909\u308f\u3089\u306a\u3044\uff63\u306a\u3069\u3068\u5224\u65ad\u3057\u3001\u5916\u308c\u99ac\u5238\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3066\u3044\u307e\u305b\u3093\u3002\u7d99\u7d9a\u7684\u306b\u5229\u76ca\u3092\u5f97\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u306e\u304c\u4e8b\u696d\u306e\u5b9a\u7fa9\u3068\u3044\u3046\u3053\u3068\u304b\u3089\u3001\u640d\u5931\u304c\u751f\u3058\u7d9a\u3051\u308b\u306e\u306f\u7d4c\u6e08\u6d3b\u52d5\u306b\u5f53\u305f\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3057\u3087\u3046\u304b\u3002\u7a0e\u52d9\u5f53\u5c40\u306e\u7dcf\u5408\u7684\u5224\u65ad\u306b\u57fa\u3065\u304f\u500b\u5225\u5bfe\u5fdc\u3044\u3048\u307e\u3059\u3002\u640d\u5931\u3092\u8a8d\u3081\u308b\u304b\u5426\u304b\u306e\u5224\u65ad\u57fa\u6e96\u3068\u306a\u308b\uff62\u8cfc\u5165\u91d1\u984d\u3001\u8cfc\u5165\u56de\u6570\uff63\u3068\u3044\u3063\u305f\u6307\u91dd\u304c\u51fa\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u8e0f\u307e\u3048\u3000\uff62\uff5b\uff08\u6255\u623b\u91d1\uff0d\u5f53\u305f\u308a\u99ac\u5238\u306e\u8cfc\u5165\u8cbb\uff09\uff0d50\u4e07\u5186\uff5d\u00d71\/2\uff1d\u4e00\u6642\u6240\u5f97\uff63\u306e\u91d1\u984d\u304c\u751f\u3058\u305f\u3089\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u8ce2\u660e\u3067\u3059\u3002<\/strong><\/p>\n

Q\u3000\u8eca\u4e21\u306e\u30ea\u30b3\u30fc\u30eb\u3092\u53d7\u3051\u3001\u691c\u67fb\u7b49\u5b9f\u65bd\u5f8c\u306b\u3082\u3089\u3063\u305f\u640d\u5bb3\u8ce0\u511f\u91d1\u306f\u3001\u7533\u544a\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u306e\u304b\u3002
\n<\/strong><\/h3>\n

A\u3000<\/strong>\u500b\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c9\u6761\u4e00\u9805\u306b\u898f\u5b9a\u3059\u308b\u640d\u5bb3\u8ce0\u511f\u91d1\u306b\u5f53\u305f\u308b\u3053\u3068\u304b\u3089\u3001\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u7533\u544a\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002
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