{"id":1227,"date":"2015-09-18T13:27:34","date_gmt":"2015-09-18T04:27:34","guid":{"rendered":"https:\/\/pickles-backup.dev-ch03.com\/?p=1227"},"modified":"2022-07-07T15:17:03","modified_gmt":"2022-07-07T06:17:03","slug":"column_073","status":"publish","type":"post","link":"https:\/\/www.noc-net.co.jp\/blog\/2015\/09\/column_073\/","title":{"rendered":"\u4ea4\u969b\u8cbb\u3068\u4f1a\u8b70\u8cbb\u306e\u9055\u3044\u306f\uff1f\uff5c\u4ed5\u8a33\u3068\u52d8\u5b9a\u79d1\u76ee\u306e\u5224\u65ad\u3000\u3010\u30b7\u30ea\u30fc\u30ba\uff1a\u7d4c\u7406\u306e\u306f\u306a\u30579\u3000\u521d\u5fc3\u8005\u5411\u3051\u3011"},"content":{"rendered":"<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\">\u4ea4\u969b\u8cbb\u3068\u4f1a\u8b70\u8cbb\u306e\u52d8\u5b9a\u79d1\u76ee\u306e\u5224\u65ad<\/a><\/li><li><a href=\"#i-2\">\u63a5\u5f85\u4ea4\u969b\u8cbb\u306f\u640d\u91d1\u7b97\u5165\u306b\u306f\u306a\u3089\u306a\u3044<\/a><\/li><li><a href=\"#i-3\">\u305d\u3082\u305d\u3082\u63a5\u5f85\u4ea4\u969b\u8cbb\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-4\">\u63a5\u5f85\u4ea4\u969b\u8cbb\u3067\u306f\u306a\u3044\u4ea4\u969b\u8cbb\uff1d\u4f1a\u8b70\u8cbb<\/a><\/li><li><a href=\"#i-5\">\u798f\u5229\u539a\u751f\u8cbb\u306e\u7bc4\u56f2\u306f\uff1f<\/a><\/li><li><a href=\"#or\">\u793e\u5185or\u793e\u5916\u3068\u3044\u3046\u5224\u65ad\u30dd\u30a4\u30f3\u30c8<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter  wp-image-1229\" src=\"https:\/\/www.noc-net.co.jp\/blog\/ncblg-new\/wp-content\/uploads\/2015\/09\/entertainmentexpenses.jpg\" alt=\"\u4ea4\u969b\u8cbb\" width=\"699\" height=\"512\" \/>\u4ea4\u969b\u8cbb\u3068\u4f1a\u8b70\u8cbb\u306e\u52d8\u5b9a\u79d1\u76ee\u306e\u5224\u65ad<\/span><\/h2>\n<p>\u4eca\u56de\u306f\u4ea4\u969b\u8cbb\u3068\u4f1a\u8b70\u8cbb\u306e\u3001\u52d8\u5b9a\u79d1\u76ee\u306e\u5224\u65ad\u306b\u3064\u3044\u3066\u304a\u8a71\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u8907\u5f0f\u7c3f\u8a18\u3067\u306f\u767a\u751f\u3057\u305f\u53d6\u5f15\u306b\u3064\u3044\u3066\u305d\u306e\u53d6\u5f15\u304c\u767a\u751f\u3057\u305f\u539f\u56e0\u3068\u7d50\u679c\u306e\u4e21\u65b9\u304b\u3089\u6349\u3048\u3001\u501f\u65b9\u3068\u8cb8\u65b9\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u9069\u5207\u306b\u5224\u65ad\u3057\u3066\u3001\u4ed5\u8a33\u3068\u3044\u3046\u5f62\u5f0f\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u591a\u304f\u306e\u5834\u5408\u3001\u53d6\u5f15\u306e\u5185\u5bb9\u304b\u3089\u81ea\u52d5\u7684\u306b\u4ed5\u8a33\u3092\u751f\u6210\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u300c\u666e\u901a\u9810\u91d1\u53e3\u5ea7\u304b\u3089\u96fb\u6c17\u6599\u91d110,000\u5186\u304c\u5f15\u304d\u843d\u3068\u3055\u308c\u305f\u300d\u3068\u3044\u3046\u5834\u5408\u3067\u3042\u308c\u3070\u3001\u539f\u56e0\u3068\u7d50\u679c\u306e\u8003\u3048\u65b9\u306f\u300c\u96fb\u6c17\u6599\u91d1\u306e\u652f\u6255\uff08\u539f\u56e0\uff09\u306b\u3088\u3063\u3066\u666e\u901a\u9810\u91d1\u304c10,000\u5186\u6e1b\u5c11\uff08\u7d50\u679c\uff09\u3068\u306a\u308a\u3001\u96fb\u6c17\u6599\u91d1\uff1d\u6c34\u9053\u5149\u71b1\u8cbb\u3068\u3044\u3046\u52d8\u5b9a\u79d1\u76ee\u5224\u65ad\u3068\u306a\u308b\u305f\u3081\u305d\u306e\u4ed5\u8a33\u306f\u6b21\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u501f\u65b9\uff1a\u6c34\u9053\u5149\u71b1\u8cbb\u3000\u8cb8\u65b9\uff1a\u666e\u901a\u9810\u91d1\u3000\u91d1\u984d\u300010,000\u5186<\/p>\n<p>\u3088\u304f\u8033\u306b\u3059\u308b\u300c\u7c3f\u8a18\u304c\u308f\u304b\u3089\u306a\u304f\u3066\u3082\u5927\u4e08\u592b\u300d\u3068\u3044\u3046\u3088\u3046\u306a\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u58f2\u308a\u6587\u53e5\u306e\u30ab\u30e9\u30af\u30ea\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u5178\u578b\u7684\u306a\u53d6\u5f15\u4e8b\u4f8b\u300c\u666e\u901a\u9810\u91d1\u53e3\u5ea7\u304b\u3089\u96fb\u6c17\u6599\u91d1\u306e\u5f15\u304d\u843d\u3068\u3057\u300d\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3067\u7d10\u4ed8\u3051\u3089\u308c\u305f\u3068\u3044\u3046\u4ed5\u8a33\u30d1\u30bf\u30fc\u30f3\u304b\u3089\u300c\u6c34\u9053\u5149\u71b1\u8cbb\/\u666e\u901a\u9810\u91d1\u300d\u3068\u3044\u3046\u4ed5\u8a33\u3092\u751f\u6210\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u3055\u3066\u3001\u3053\u306e\u3088\u3046\u306b\u5178\u578b\u7684\u306a\u53d6\u5f15\u3068\u52d8\u5b9a\u79d1\u76ee\u306e\u7d10\u4ed8\u3051\u304c\u3067\u304d\u308b\u3082\u306e\u3070\u304b\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u300c\u98f2\u98df\u4ee3\u91d1\u306e\u652f\u6255\u300d\u3068\u3044\u3046\u5834\u5408\u3067\u3042\u308c\u3070\u3001\uff13\u3064\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u4e88\u6e2c\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u63a5\u5f85\u4ea4\u969b\u8cbb<\/li>\n<li>\u798f\u5229\u539a\u751f\u8cbb<\/li>\n<li>\u4f1a\u8b70\u8cbb<\/li>\n<\/ul>\n<p>\u3067\u306f\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u306f\u3069\u3053\u306b\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u307e\u305a\u63a5\u5f85\u4ea4\u969b\u8cbb\u304b\u3089\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"i-2\">\u63a5\u5f85\u4ea4\u969b\u8cbb\u306f\u640d\u91d1\u7b97\u5165\u306b\u306f\u306a\u3089\u306a\u3044<\/span><\/h2>\n<p>\u305d\u3046\u306a\u3093\u3067\u3059\u3002\u5b9f\u306f\u3001\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u7a0e\u52d9\u4e0a\u306f\u539f\u5247\u3068\u3057\u3066\u63a5\u5f85\u4ea4\u969b\u8cbb\u306f\u7d4c\u8cbb\uff08\u640d\u91d1\uff09\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\uff08\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u7d4c\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3067\u304d\u307e\u3059\uff09\u3002<\/p>\n<p>\u4ea4\u969b\u8cbb\u3082\u4f1a\u793e\u306e\u55b6\u696d\u4e0a\u5927\u5207\u306a\u7d4c\u8cbb\u3067\u306f\u3042\u308b\u306e\u3067\u3059\u304c\u3001\u904e\u5270\u306a\u63a5\u5f85\u3084\u4f1a\u793e\u7d4c\u55b6\u306e\u5065\u5168\u6027\u306e\u78ba\u4fdd\u3068\u3044\u3046\u3088\u3046\u306a\u89b3\u70b9\u304b\u3089\u3001\u7a0e\u52d9\u4e0a\u306e\u5236\u9650\u304c\u8ab2\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u4e3b\u3084\u793e\u9577\u3055\u3093\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u5f97\u610f\u5148\u3068\u306e\u63a5\u5f85\u3068\u3044\u3046\u5834\u9762\u306f1\u56de\u30842\u56de\u3001\u7d4c\u9a13\u3055\u308c\u3066\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3068\u63a5\u5f85\u4ea4\u969b\u8cbb\u306f\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u305d\u306e\u4f1a\u793e\u306e\u8cc7\u672c\u91d1\u306e\u91d1\u984d\u7b49\u306b\u3088\u3063\u3066\u53d6\u308a\u6271\u3044\u304c\u7570\u306a\u308b\u306e\u3067\u3059\u304c\u3001\u3053\u3053\u3067\u306f\u305d\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3068\u3057\u3066\u8a71\u3092\u9032\u3081\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-3\">\u305d\u3082\u305d\u3082\u63a5\u5f85\u4ea4\u969b\u8cbb\u3068\u306f\uff1f<\/span><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter  wp-image-1230\" src=\"https:\/\/www.noc-net.co.jp\/blog\/ncblg-new\/wp-content\/uploads\/2015\/09\/receipt.jpg\" alt=\"\u9818\u53ce\u66f8\" width=\"701\" height=\"466\" \/>\u63a5\u5f85\u4ea4\u969b\u8cbb\u306b\u3064\u3044\u3066\u306f\u56fd\u7a0e\u5e81\u306e\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<br \/>\n\uff08<span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/www.nta.go.jp\/taxanswer\/hojin\/5265.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxanswer\/hojin\/5265.htm<\/a><\/span><\/span>\uff09\u306b\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u201c\u4ea4\u969b\u8cbb\u7b49\u3068\u306f\u3001\u4ea4\u969b\u8cbb\u3001\u63a5\u5f85\u8cbb\u3001\u6a5f\u5bc6\u8cbb\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u3067\u3001\u6cd5\u4eba\u304c\u3001\u305d\u306e\u5f97\u610f\u5148\u3001\u4ed5\u5165\u5148\u305d\u306e\u4ed6\u4e8b\u696d\u306b\u95a2\u4fc2\u306e\u3042\u308b\u8005\u7b49\u306b\u5bfe\u3059\u308b\u63a5\u5f85\u3001\u4f9b\u5fdc\u3001\u6170\u5b89\u3001\u8d08\u7b54\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u884c\u70ba\u306e\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u8cbb\u7528\u201d<\/p><\/blockquote>\n<p>\u5148\u307b\u3069\u4f8b\u793a\u3057\u305f\u98f2\u98df\u4ee3\u91d1\u306b\u95a2\u3059\u308b\uff13\u3064\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u533a\u5225\uff08\u5224\u65ad\uff09\u3059\u308b\u6839\u62e0\u306f\u3053\u306e\u5b9a\u7fa9\u306e\u306a\u304b\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u5f97\u610f\u5148\u3001\u4ed5\u5165\u5148\u305d\u306e\u4ed6\u4e8b\u696d\u306b\u95a2\u4fc2\u306e\u3042\u308b\u8005\u300d\u3068\u3044\u3046\u30d5\u30ec\u30fc\u30ba\u304c\u305d\u306e\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u98f2\u98df\u3092\u201c\u793e\u5916\u306e\u201d\u53d6\u5f15\u5148\u306a\u3069\u306e\u95a2\u4fc2\u8005\u3068\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u63a5\u5f85\u4ea4\u969b\u8cbb\u3068\u3057\u3066\u51e6\u7406\u304c\u53ef\u80fd\u306b\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<br 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