{"id":1135,"date":"2015-08-26T13:22:14","date_gmt":"2015-08-26T04:22:14","guid":{"rendered":"https:\/\/pickles-backup.dev-ch03.com\/?p=1135"},"modified":"2022-07-05T15:06:30","modified_gmt":"2022-07-05T06:06:30","slug":"column_065","status":"publish","type":"post","link":"https:\/\/www.noc-net.co.jp\/blog\/2015\/08\/column_065\/","title":{"rendered":"\u5e33\u7c3f\u306e\u3064\u3051\u65b9\u3068\u4f1d\u7968\u306e\u66f8\u304d\u65b9\u3000\u7d4c\u7406\u306e\u65e5\u6b21\u696d\u52d9\u3000\u3010\u30b7\u30ea\u30fc\u30ba\uff1a\u7d4c\u7406\u306e\u306f\u306a\u30574\u3000\u521d\u5fc3\u8005\u5411\u3051\u3011"},"content":{"rendered":"<p>\u524d\u56de\u306e<span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/www.noc-net.co.jp\/blog\/ncblg-new\/2015\/08\/column_063\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7d4c\u7406\u306e\u306f\u306a\u30573\u3011<\/a><\/span><\/span>\u3067\u306f\u7d4c\u7406\u306e\u6bce\u65e5\u306e\u4ed5\u4e8b\u304b\u3089\u3001\u7d4c\u7406\u696d\u52d9\u306e\u4e2d\u3067\u3082\u91cd\u8981\u5ea6\u306e\u9ad8\u3044\u300c\u73fe\u91d1\u51fa\u7d0d\u696d\u52d9\u300d\u3068\u300c\u9810\u91d1\u7ba1\u7406\u696d\u52d9\u300d\u3092\u8a73\u3057\u304f\u3054\u8aac\u660e\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u8a18\u4e8b\u3067\u3082\u3075\u308c\u305f\u3088\u3046\u306b\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u3084\u9810\u91d1\u51fa\u7d0d\u5e33\u306a\u3069\u306e\u5e33\u7c3f\u3084\u7d4c\u8cbb\u7cbe\u7b97\u7528\u306e\u51fa\u91d1\u4f1d\u7968\u306a\u3069\u306e\u4f1d\u7968\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3092\u4f5c\u6210\u30fb\u8a18\u5165\u3059\u308b\u3068\u3044\u3046\u696d\u52d9\u3092\u6bce\u65e5\u304a\u3053\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4eca\u56de\u306f\u5e33\u7c3f\u3068\u4f1d\u7968\u306e\u4f5c\u6210\u306b\u3064\u3044\u3066\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u3053\u306e\u8a18\u4e8b\u306e\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u5e33\u7c3f\u30fb\u4f1d\u7968\u306e\u8a18\u5165\u3068\u4f5c\u6210<\/a><\/li><li><a href=\"#i-2\">\u5e33\u7c3f\u306e\u7a2e\u985e\u3000\u4e3b\u8981\u7c3f\u3068\u306f\uff1f<\/a><ul><li><a href=\"#i-3\">\u30fb\u7d4c\u7406\u696d\u52d9\u3067\u6271\u3046\u4f1d\u7968\u3068\u306f\uff1f<\/a><\/li><\/ul><\/li><li><a href=\"#i-4\">\u5e33\u7c3f\u306e\u7a2e\u985e\u3000\u88dc\u52a9\u7c3f\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-5\">\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u3088\u308b\u8ee2\u8a18\u306e\u5165\u529b<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u5e33\u7c3f\u30fb\u4f1d\u7968\u306e\u8a18\u5165\u3068\u4f5c\u6210<\/span><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter  wp-image-1137\" src=\"https:\/\/www.noc-net.co.jp\/blog\/ncblg-new\/wp-content\/uploads\/2015\/08\/accountkeeping.jpg\" alt=\"\u5e33\u7c3f\u4ed8\u3051\" width=\"701\" height=\"466\" \/><\/p>\n<p>\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u4f1a\u8a08\u51e6\u7406\u306e\u305f\u3081\u306b\u4f5c\u6210\u30fb\u8a18\u5165\u3059\u308b\u66f8\u985e\u3092\u300c\u5e33\u7c3f\u300d\u3068\u547c\u3093\u3067\u3044\u307e\u3059\u3002\u7d4c\u7406\u306b\u304a\u3051\u308b\u3059\u3079\u3066\u306e\u300c\u57fa\u672c\u300d\u306b\u306a\u308b\u3082\u306e\u3067\u3059\u3002\u5e33\u7c3f\u306e\u8d77\u6e90\u306f\u8af8\u8aac\u3055\u307e\u3056\u307e\u3067\u3001\u53e4\u3044\u3082\u306e\u3067\u306f\u30e1\u30bd\u30dd\u30bf\u30df\u30a2\u6587\u660e\uff08\u7d00\u5143\u524d3,500\uff5e\uff09\u306e\u7c98\u571f\u677f\uff08\uff01\uff09\u306b\u5358\u5f0f\u7c3f\u8a18\u306e\u8a18\u9332\u304c\u6b8b\u3063\u3066\u3044\u305f\u3068\u3044\u3046\u8aac\u3082\u3042\u308a\u307e\u3059\u3002\u65e5\u672c\u3067\u306f\u6c5f\u6238\u6642\u4ee3\u306b\u666e\u53ca\u3057\u305f\u5927\u798f\u5e33\uff08\u73fe\u5728\u306e\u58f2\u639b\u91d1\u5143\u5e33\u306b\u76f8\u5f53\uff09\u3059\u308b\u3082\u306e\u306a\u3069\u304c\u4ee3\u8868\u4f8b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u4f1a\u793e\u306e\u3059\u3079\u3066\u306e\u53d6\u5f15\u3092\u3082\u308c\u306a\u304f\u300c\u5e33\u7c3f\u300d\u306b\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u306f\u7a0e\u6cd5\u306b\u3088\u308a7\u5e74\u9593\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u4fdd\u5b58\u671f\u9593\uff1a \u6cd5\u4eba\u306f\u3001\u5e33\u7c3f\u3092\u5099\u3048\u4ed8\u3051\u3066\u305d\u306e\u53d6\u5f15\u3092\u8a18\u9332\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u5e33\u7c3f\u3068\u53d6\u5f15\u7b49\u306b\u95a2\u3057\u3066\u4f5c\u6210\u53c8\u306f\u53d7\u9818\u3057\u305f\u66f8\u985e\uff08\u4ee5\u4e0b\u300c\u66f8\u985e\u300d\u3068\u3044\u3044\u3001\u5e33\u7c3f\u3068\u4f75\u305b\u3066\u300c\u5e33\u7c3f\u66f8\u985e\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09\u3092\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u304b\u30897\u5e74\u9593\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\uff08\u56fd\u7a0e\u5e81HP\u3088\u308a\u5f15\u7528\u3000\u3000https:\/\/www.nta.go.jp\/taxanswer\/hojin\/5930.htm\uff09<\/p><\/blockquote>\n<h2><span id=\"i-2\">\u5e33\u7c3f\u306e\u7a2e\u985e\u3000\u4e3b\u8981\u7c3f\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u4e3b\u8981\u7c3f\u306f\u300c\u4ed5\u8a33\u5e33\u300d\u3068\u300c\u7dcf\u52d8\u5b9a\u5143\u5e33\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u4ed5\u8a33\u5e33\u300d\u306b\u306f\u3001\u305d\u306e\u4f1a\u793e\u306e\u3059\u3079\u3066\u306e\u53d6\u5f15\u3092\u305d\u308c\u3089\u306e\u53d6\u5f15\u304c\u767a\u751f\u3057\u305f\u65e5\u4ed8\u9806\u306b\u201c\u4ed5\u8a33\u201d\u3068\u3044\u3046\u5f62\u5f0f\u3067\u8a18\u9332\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u5b9f\u52d9\u4e0a\u306f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u3067\u65e5\u4ed8\uff08\u6642\u671f\uff09\u3068\u53d6\u5f15\u5148\u306a\u3069\u306e\u30ad\u30fc\u30ef\u30fc\u30c9\u3067\u4ed5\u8a33\u5e33\u3092and\u691c\u7d22\u3057\u3066\u53d6\u5f15\u306e\u5185\u5bb9\u3092\u5f8c\u304b\u3089\u78ba\u8a8d\u3059\u308b\u3068\u3044\u3046\u4f7f\u3044\u65b9\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u7dcf\u52d8\u5b9a\u5143\u5e33\u300d\u306b\u306f\u3001\u4ed5\u8a33\u5e33\u306b\u8a18\u9332\u3055\u308c\u305f\u3059\u3079\u3066\u306e\u53d6\u5f15\u3092\u52d8\u5b9a\u79d1\u76ee\u5225\u306b\u307e\u3068\u3081\u3089\u307e\u3059\u3002\u307e\u305f\u3001\u300c\u5143\u5e33\u300d\u3068\u3044\u3046\u7565\u79f0\u3067\u3082\u547c\u3070\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u300c\u4ed5\u8a33\u5e33\u300d\u3082\u300c\u7dcf\u52d8\u5b9a\u5143\u5e33\u300d\u3082\u3001<span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a href=\"https:\/\/www.noc-net.co.jp\/blog\/ncblg-new\/2015\/08\/column_061\/\" target=\"_blank\" rel=\"noopener\">\u300e\u7d4c\u7406\u306e\u4ed5\u4e8b\u5185\u5bb9\u3068\u306f\uff1f\u300c\u8ca1\u52d9\u30fb\u4f1a\u8a08\u3068\u4f55\u304c\u9055\u3046\u306e\uff1f\u300d\u300f<\/a><\/span><\/span>\u3067\u3054\u7d39\u4ecb\u3057\u305f\u201c\u7d4c\u7406\u696d\u52d9\u306e\u6700\u7d42\u76ee\u7684\u306e\u4e00\u3064\u3067\u3042\u308b\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u201d\u3001\u4f1a\u793e\u306e\u8ca1\u7523\u72b6\u614b\u3092\u3042\u3089\u308f\u3059\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u3068\u4f1a\u793e\u306e\u696d\u7e3e\u30fb\u5b9f\u7e3e\u3092\u3042\u3089\u308f\u3059\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u306a\u3069\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u7d76\u5bfe\u306b\u5fc5\u8981\u306a\u5e33\u7c3f\u3067\u3059\u3002<\/p>\n<h3><span id=\"i-3\">\u30fb\u7d4c\u7406\u696d\u52d9\u3067\u6271\u3046\u4f1d\u7968\u3068\u306f\uff1f<\/span><\/h3>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter  wp-image-1140\" src=\"https:\/\/www.noc-net.co.jp\/blog\/ncblg-new\/wp-content\/uploads\/2015\/08\/ledgerbook.jpg\" alt=\"\u5e33\u7c3f\u7fa4\" width=\"701\" height=\"526\" \/><br 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