{"id":6625,"date":"2018-10-31T06:30:26","date_gmt":"2018-10-30T21:30:26","guid":{"rendered":"https:\/\/alliancellp.net\/yoshizawaacc.blog\/?p=6625"},"modified":"2018-11-28T23:53:18","modified_gmt":"2018-11-28T14:53:18","slug":"%e3%83%9e%e3%82%a4%e3%83%8a%e3%83%b3%e3%83%90%e3%83%bc%e5%af%be%e5%bf%9c%ef%bc%9a%e5%b9%b3%e6%88%9028%e5%b9%b4%e5%ba%a6%e6%89%b6%e9%a4%8a%e6%8e%a7%e9%99%a4%e7%ad%89%e7%94%b3%e5%91%8a%e6%9b%b8%e3%81%ae","status":"publish","type":"post","link":"https:\/\/alliancellp.net\/yoshizawaacc.blog\/page=6625","title":{"rendered":"\u3010\u5e74\u672b\u8abf\u6574\u7528\u3011\u5e73\u621030\u5e74\u5ea6\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u30fb\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3068\u8a18\u8f09\u4f8b"},"content":{"rendered":"\n<figure class=\"wp-block-image is-resized\"><a href=\"https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/50a5e6ad432d42830cf25601fcb8707b.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/50a5e6ad432d42830cf25601fcb8707b-300x154.png\" alt=\"\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8 2015-08-13 14.53.18\" class=\"wp-image-2839\" width=\"411\" height=\"211\" srcset=\"https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/50a5e6ad432d42830cf25601fcb8707b-300x154.png 300w, https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/50a5e6ad432d42830cf25601fcb8707b-768x395.png 768w, https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/50a5e6ad432d42830cf25601fcb8707b.png 969w\" sizes=\"auto, (max-width: 411px) 100vw, 411px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u5e73\u621030\u5e74\u5ea6\u6276\u990a\u63a7\u9664\u7533\u544a\u66f8\u7b49\u306f\u5927\u304d\u304f\u5909\u66f4<\/h2>\n\n\n\n<p>\u4e3b\u305f\u308b\u7d66\u4e0e\u306e\u652f\u7d66\u8005\uff08\u4f1a\u793e\uff09\u306f\u3001\u305d\u306e\u5f93\u696d\u54e1\u304b\u3089\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3001\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3001\u4fdd\u967a\u6599\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u672c\u6765\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306f\u305d\u306e\u5e74\u306e\u6700\u521d\u306e\u7d66\u4e0e\u306e\u652f\u7d66\u307e\u3067\u306b\u63d0\u51fa\u3055\u308c\u308b\u3079\u304d\u3082\u306e\u306a\u306e\u3067\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306b\u306f\u3001\u4fdd\u967a\u6599\u7b49\u63a7\u9664\u7533\u544a\u66f8\u3001\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3068\u4e00\u7dd2\u306b\u5e74\u672b\u8abf\u6574\u6642\u306b\u63d0\u51fa\u3092\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u5e73\u621028\u5e74\u5ea6\u3088\u308a\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u306f\u300c\u539f\u5247\u300d\u3068\u3057\u3066\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u8a18\u8f09\u3057\u306a\u304f\u3066\u306f\u306a\u3089\u305a\u3001\u305d\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u8a18\u5165\u6b04\u304c\u5897\u3048\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u3001\u5e73\u621030\u5e74\u5ea6\u306f\u5e73\u621029\u5e74\u5ea6\u3068\u914d\u5076\u8005\u63a7\u9664\u306e\u8981\u4ef6\u304c\u7570\u306a\u308a\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3068\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u6539\u3081\u3089\u308c\u305f\u306e\u3067\u3001\u3053\u3053\u3067\u306f\u305d\u308c\u305e\u308c\u306e\u8a18\u8f09\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u8a18\u3057\u3066\u304a\u3053\u3046\u304b\u3068\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u4eca\u56de\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306f\u3001\u6700\u7d42\u7684\u306b\u306f\u5e74\u672b\u8abf\u6574\u30bd\u30d5\u30c8\u306b\u3088\u308a\u51e6\u7406\u3092\u3059\u308b\u305f\u3081\u306e\u30a4\u30f3\u30d7\u30c3\u30c8\u30b7\u30fc\u30c8\u3068\u3057\u3066\u5f93\u696d\u54e1\u306b\u8a18\u5165\u3092\u304a\u9858\u3044\u3059\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<!--more-->\n\n\n\n<h2 class=\"wp-block-heading\">\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u8a18\u8f09\u65b9\u6cd5<\/h2>\n\n\n\n<p>\u5bfe\u8c61\u8005\u306f\u3001\u3053\u306e\u4f1a\u793e\u304b\u3089\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u304c\u300c\u4e3b\u305f\u308b\u7d66\u4e0e\u300d\u3067\u3042\u308b\u4eba\u3067\u3059\u3002\uff08\u4e00\u7b87\u6240\u3057\u304b\u51fa\u305b\u307e\u305b\u3093\uff09<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u672c\u4eba\u306e\u4f4f\u6240\u6c0f\u540d\u6b04<\/h3>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/WS000001-6.jpg\" alt=\"\" class=\"wp-image-14727\" width=\"476\" height=\"71\" srcset=\"https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/WS000001-6.jpg 1462w, https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/WS000001-6-300x45.jpg 300w, https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/WS000001-6-768x116.jpg 768w, https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/WS000001-6-1024x154.jpg 1024w\" sizes=\"auto, (max-width: 476px) 100vw, 476px\" \/><\/figure>\n\n\n\n<p>\u7d66\u4e0e\u306e\u652f\u7d66\u3092\u53d7\u3051\u308b\u672c\u4eba\u306e\u6c0f\u540d\u3001\u751f\u5e74\u6708\u65e5\u3001\u4f4f\u6240\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u306f\u5f8c\u3067\u8aac\u660e\u3059\u308b\u63aa\u7f6e\u3092\u53d6\u308c\u3070\u8a18\u5165\u3092\u7701\u7565\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u4ee5\u5916\u306f\u8a18\u8f09\u304c\u306a\u304f\u3066\u3082\u5f71\u97ff\u306f\u306a\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e3b\u305f\u308b\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3092\u53d7\u3051\u308b\u6b04<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">\u30fb\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u6b04\u306b\u3064\u3044\u3066<\/h4>\n\n\n\n<p><img decoding=\"async\" class=\"wp-image-14732\" style=\"width: 498px;\" src=\"https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/WS000000-12.jpg\" alt=\"\" height=\"83\" srcset=\"https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/WS000000-12.jpg 919w, https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/WS000000-12-300x51.jpg 300w, https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/WS000000-12-768x130.jpg 768w\" sizes=\"(max-width: 919px) 100vw, 919px\" \/><\/p>\n\n\n\n<p>\u300c\u3042\u306a\u305f\u306e\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u300d\u304c900\u4e07\u5186\uff08\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306a\u30891,120\u4e07\u5186\uff09\u4ee5\u4e0b\u3067\u3042\u308a\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c85\u4e07\u5186\uff08\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306a\u3089150\u4e07\u5186\uff09\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u914d\u5076\u8005\u306e\u6c0f\u540d\u3001\u751f\u5e74\u6708\u65e5\u3001\u5e73\u621030\u5e74\u4e2d\u306e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\uff0a\u3053\u306e\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306f\u5e74\u672b\u8abf\u6574\u306b\u306f\u76f4\u63a5\u95a2\u4fc2\u306f\u306a\u3044\u3067\u3059\u3002\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u306e\u307f\u306b\u95a2\u4fc2\u304c\u3042\u308b\u306e\u3067\u3001\u308f\u304b\u308a\u306b\u304f\u3051\u308c\u3070\u8a18\u8f09\u3092\u7701\u7565\u3057\u3066\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u300d\u3068\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u6240\u5f97\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u3067\u3059\u304c\u3001\u53ce\u5165\u304c\u7d66\u4e0e\u306e\u307f\u3067\u3042\u308c\u3070\u3001\u7d66\u4e0e\u53ce\u5165\u91d1\u984d\u30fc\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f\u3001\u3053\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u6642\u70b9\u3067\u306f\u6b63\u78ba\u306a\u91d1\u984d\u304c\u308f\u304b\u3089\u306a\u3044\u306e\u3067\u3001\u6982\u7b97\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3092\u300c\u6240\u5f97\u306e\u898b\u7a4d\u984d\u300d\u306b\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<table class=\"wp-block-table\"><tbody><tr style=\"height: 37px;\"><th style=\"width: 131px; height: 37px;\"><strong>\u7d66\u4e0e\u53ce\u5165\u91d1\u984d<\/strong><\/th><th style=\"width: 147px; height: 37px;\"><br\/><\/th><td style=\"height: 37px; width: 220px;\"><strong>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/strong><\/td><\/tr><tr style=\"height: 170px;\"><td style=\"width: 131px; height: 170px;\">1,800,000\u5186<br\/>\u4ee5\u4e0b<\/td><td style=\"width: 147px; height: 170px;\"><br\/><\/td><td style=\"height: 170px; width: 220px;\">\u53ce\u5165\u91d1\u984d\u00d740\uff05<br\/>650,000\u5186\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306b\u306f650,000\u5186<\/td><\/tr><tr style=\"height: 44px;\"><td style=\"width: 131px; height: 44px;\">1,800,000\u5186\u8d85<\/td><td style=\"width: 147px; height: 44px;\">3,600,000\u5186\u4ee5\u4e0b<\/td><td style=\"width: 220px; height: 44px;\">\u53ce\u5165\u91d1\u984d\u00d730\uff05+180,000\u5186<\/td><\/tr><tr style=\"height: 44px;\"><td style=\"width: 131px; height: 44px;\">3,600,000\u5186\u8d85<\/td><td style=\"width: 147px; height: 44px;\">6,600,000\u5186\u4ee5\u4e0b<\/td><td style=\"width: 220px; height: 44px;\">\u53ce\u5165\u91d1\u984d\u00d720\uff05+540,000\u5186<\/td><\/tr><tr style=\"height: 44px;\"><td style=\"width: 131px; height: 44px;\">6,600,000\u5186\u8d85<\/td><td style=\"width: 147px; height: 44px;\">10,000,000\u5186\u4ee5\u4e0b<\/td><td style=\"width: 220px; height: 44px;\">\u53ce\u5165\u91d1\u984d\u00d710\uff05+1,200,000\u5186<\/td><\/tr><tr style=\"height: 44px;\"><td style=\"width: 131px; height: 44px;\">10,000,000\u5186\u8d85<\/td><td style=\"width: 147px; height: 44px;\"><br\/><\/td><td style=\"height: 44px; width: 220px;\">2,200,000\u5186\uff08\u4e0a\u9650\uff09<\/td><\/tr><\/tbody><\/table>\n\n\n\n<h4 class=\"wp-block-heading\">\u30fb\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u6b04\u306b\u3064\u3044\u3066<\/h4>\n\n\n\n<p><img decoding=\"async\" class=\"wp-image-14739\" style=\"width: 500px;\" src=\"https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/WS000001-7.jpg\" alt=\"\" height=\"119\" srcset=\"https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/WS000001-7.jpg 1243w, https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/WS000001-7-300x71.jpg 300w, https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/WS000001-7-768x183.jpg 768w, https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/WS000001-7-1024x244.jpg 1024w\" sizes=\"(max-width: 1243px) 100vw, 1243px\" \/><\/p>\n\n\n\n<p>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c38\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u53ce\u5165\u306a\u3089\u3070103\u4e07\u5186\u4ee5\u4e0b\uff09\u306e16\u6b73\u4ee5\u4e0a\u306e\u5b50\u4f9b\u3084\u89aa\u306a\u3069\u3092\u6276\u990a\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u8005\u306e\u6c0f\u540d\u3001\u751f\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u6276\u990a\u3055\u308c\u3066\u3044\u308b\u8005\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u533a\u5206\u306b\u3088\u308a\u3001\u305d\u308c\u305e\u308c\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u2713\u3092\u5165\u308c\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u6276\u990a\u3057\u3066\u3044\u308b\u8005\u304c\u81ea\u5206\u53c8\u306f\u914d\u5076\u8005\u306e\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u3067\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u73fe\u572870\u6b73\u4ee5\u4e0a\u3067\u3042\u308a\u540c\u5c45\u3092\u3057\u3066\u3044\u308b\u5834\u5408\uff5c\u300c\u540c\u5c45\u8001\u89aa\u7b49\u300d<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>\u6276\u990a\u3057\u3066\u3044\u308b\u8005\u304c\u81ea\u5206\u306e\u89aa\u65cf\u3067\u305d\u306e\u5e74\u306e12\u670831\u65e5\u73fe\u5728\u306716\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u3067\u3042\u308b\u5834\u5408\uff5c\u300c\u7279\u5b9a\u6276\u990a\u89aa\u65cf\u300d<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>\u305d\u308c\u4ee5\u5916\uff5c\u300c\u305d\u306e\u4ed6\u300d<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u30fb<strong>\u969c\u5bb3\u8005\u3001\u5be1\u5a66\u30fb\u5be1\u592b\u307e\u305f\u306f\u52e4\u52b4\u5b66\u751f\u6b04\u306b\u3064\u3044\u3066<\/strong><\/h4>\n\n\n\n<p><img decoding=\"async\" class=\"wp-image-14738\" style=\"width: 500px;\" src=\"https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/WS000003-3.jpg\" alt=\"\" height=\"140\" srcset=\"https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/WS000003-3.jpg 628w, https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/WS000003-3-300x85.jpg 300w\" sizes=\"(max-width: 628px) 100vw, 628px\" 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https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/WS000004-1-768x110.jpg 768w, https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/WS000004-1-1024x146.jpg 1024w\" sizes=\"(max-width: 1106px) 100vw, 1106px\" \/><\/p>\n\n\n\n<p>16\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u306f\u6240\u5f97\u7a0e\u306e\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u4f4f\u6c11\u7a0e\u306e\u975e\u8ab2\u7a0e\u5224\u5b9a\u306a\u3069\u7a0e\u984d\u8a08\u7b97\u306b\u5f71\u97ff\u304c\u3042\u308b\u305f\u3081\u3001\u3053\u3061\u3089\u306b\u6c0f\u540d\u3001\u751f\u5e74\u6708\u65e5\u3001\u4f4f\u6240\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/h30_01_input.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\uff08\u5e73\u621030\u5e74\u5ea6\uff09\u5165\u529b\u7528\uff5c\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/kisairei_h30_01.pdf\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\uff08\u5e73\u621030\u5e74\u5ea6\uff09\u8a18\u8f09\u4f8b\uff5c\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<\/a><\/p>\n\n\n\n<h3 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