{"id":1460,"date":"2021-04-05T12:53:25","date_gmt":"2021-04-05T03:53:25","guid":{"rendered":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/?p=1460"},"modified":"2026-04-15T16:23:41","modified_gmt":"2026-04-15T07:23:41","slug":"gross-profit","status":"publish","type":"post","link":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/gross-profit","title":{"rendered":"\u7c97\u5229\u76ca\u3068\u306f\uff1f\u4ed6\u306e\u5229\u76ca\u3068\u306e\u9055\u3044\u3068\u7d4c\u55b6\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u3068\u306f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u5024\u3092\u793a\u3059\u5229\u76ca\u306e\u3053\u3068\u3067\u3001<\/span><span style=\"font-weight: 400;\">\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u300c\u58f2\u4e0a\u9ad8\u300d\u304b\u3089\u300c\u539f\u4fa1\u300d\u3092\u5f15\u3044\u305f\u91d1\u984d\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image6.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image6-1024x280.png\" alt=\"\" width=\"868\" height=\"237\" class=\"aligncenter size-large wp-image-1468\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image6-1024x280.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image6-300x82.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image6-768x210.png 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image6.png 1040w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/a><\/p>\n<p><b>\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u614b\u3092\u898b\u308b\u3068\u304d\u306b\u6d3b\u7528\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u4e2d\u306e\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u306b\u306f5\u7a2e\u985e\u306e\u5229\u76ca\u304c\u767b\u5834\u3057\u307e\u3059\u304c\u3001\u305d\u306e\u4e2d\u3067\u3082\u7c97\u5229\u76ca\u306f\u7279\u306b\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u306e\u91cd\u8981\u6027\u3084\u6d3b\u7528\u65b9\u6cd5\u30fb\u5897\u3084\u3057\u65b9\u3092\u77e5\u3089\u306a\u3044\u307e\u307e\u3067\u3044\u308b\u3068\u3001\u52b9\u7387\u306e\u826f\u3044\u7d4c\u55b6\u3092\u884c\u3063\u3066\u3044\u304f\u3053\u3068\u304c\u96e3\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u3053\u3067\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u7c97\u5229\u76ca\u306e\u6982\u8981\u304b\u3089\u305d\u308c\u3092\u7d4c\u55b6\u306b\u6d3b\u304b\u3059\u305f\u3081\u306e\u5fdc\u7528\u65b9\u6cd5\u307e\u3067\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">\u3000<\/span><b>\uff1c\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u30fb\u7c97\u5229\u76ca\u7387\u3068\u306f\u4f55\u304b\u89e3\u8aac<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u30fb\u7c97\u5229\u76ca\u7387\u306e\u8a08\u7b97\u5f0f\u3068\u7b97\u51fa\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\u3092\u7d39\u4ecb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u3068\u4ed6\u306e\u5229\u76ca\u3068\u306e\u9055\u3044\u3092\u89e3\u8aac<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u3092\u7d4c\u55b6\u306b\u6d3b\u7528\u3057\u3001\u5897\u3084\u3059\u65b9\u6cd5\u3092\u89e3\u8aac<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u3051\u308b\u3068\u3001\u7c97\u5229\u76ca\u306e\u57fa\u672c\u7684\u306a\u77e5\u8b58\u3092\u8eab\u306b\u7740\u3051\u3089\u308c\u308b\u306e\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u7c97\u5229\u76ca\u3092\u628a\u63e1\u3057\u3066\u7d4c\u55b6\u306b\u6d3b\u304b\u3059\u3053\u3068\u306e\u91cd\u8981\u6027\u3068\u3001\u305d\u306e\u5177\u4f53\u7684\u306a\u65b9\u6cd5\u307e\u3067\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u7c97\u5229\u76ca\u3092\u30de\u30b9\u30bf\u30fc\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u6539\u5584\u306b\u6d3b\u304b\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"shortcode_mail_btn\"><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/inquiry\" target=\"_blank\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/05\/header_contact_new01.png\" alt=\"\"><\/a><\/div>\n<div class=\"shortcode_tel_btn\"><a href=\"tel:0120-998-707\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/05\/header_phone.png\" alt=\"\"><\/a><\/div>\n<div class=\"shortcode_line_btn\"><a href=\"https:\/\/page.line.me\/265wasdz?oat__id=2926904&openQrModal=true#~\" target=\"_blank\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/05\/header_line.png\" alt=\"\"><\/a><\/div>\n<h2><b>1.\u7c97\u5229\u76ca\u3068\u306f\u300c\u58f2\u4e0a\u9ad8\u300d\u304b\u3089\u300c\u539f\u4fa1\u300d\u3092\u5f15\u3044\u305f\u5f8c\u306b\u6b8b\u308b\u5229\u76ca<\/b><\/h2>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image3.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image3-1024x375.png\" alt=\"\" width=\"868\" height=\"318\" class=\"aligncenter size-large wp-image-1465\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image3-1024x375.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image3-300x110.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image3-768x281.png 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image3.png 1152w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/a><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u5192\u982d\u3067\u3082\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u304c\u3001\u7c97\u5229\u76ca\u3068\u306f\u300c\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u5024\u3092\u793a\u3059\u5132\u3051\u300d\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u3067\u306f\u3001\u300c\u58f2\u4e0a\u7dcf\u5229\u76ca\u300d\u3068\u3044\u3046\u540d\u524d\u3067\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3001\u4ee5\u4e0b\u306e\u6570\u5f0f\u3067\u7b97\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">\u3000<\/span><b>\uff1c\u7c97\u5229\u76ca\u306e\u8a08\u7b97\u65b9\u6cd5\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\uff08\u58f2\u4e0a\u7dcf\u5229\u76ca\uff09\uff1d\u3000\u58f2\u4e0a\u9ad8\u3000\uff0d\u3000\u539f\u4fa1\uff08\u58f2\u4e0a\u539f\u4fa1 or \u88fd\u9020\u539f\u4fa1\uff09<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u539f\u4fa1\u306f\u3001\u696d\u7a2e\u306b\u3088\u3063\u3066\u300c\u58f2\u4e0a\u539f\u4fa1\u300d\u3068\u300c\u88fd\u9020\u539f\u4fa1\u300d\u3069\u3061\u3089\u3092\u5dee\u3057\u5f15\u304f\u304b\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u58f2\u4e0a\u539f\u4fa1\u3068\u306f\u3001\u58f2\u308c\u305f\u5546\u54c1\u306e\u4ed5\u5165\u308c\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306e\u3053\u3068\u3067\u3001\u5c0f\u58f2\u696d\u306a\u3069\u306e\u5834\u5408\u306f\u3053\u3061\u3089\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e00\u65b9\u5de5\u5834\u3084\u30e1\u30fc\u30ab\u30fc\u306a\u3069\u306e\u88fd\u9020\u696d\u306e\u5834\u5408\u306f\u3001\u5546\u54c1\u3092\u5b8c\u6210\u3055\u305b\u308b\u305f\u3081\u306e\u5de5\u7a0b\u3067\u3001\u4ed5\u5165\u308c\u305f\u6750\u6599\u8cbb\u3060\u3051\u3067\u306a\u304f\u88fd\u9020\u6642\u306e\u4eba\u4ef6\u8cbb\u3084\u5149\u71b1\u8cbb\u306a\u3069\u3082\u304b\u304b\u3063\u3066\u3044\u308b\u305f\u3081\u305d\u308c\u3089\u3082\u542b\u3081\u3066\u300c\u88fd\u9020\u539f\u4fa1\u300d\u3068\u3057\u3066\u8003\u3048\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u307e\u3068\u3081\u308b\u3068\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u58f2\u4e0a\u539f\u4fa1\u3068\u88fd\u9020\u539f\u4fa1\u306e\u9055\u3044\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f2\u4e0a\u539f\u4fa1\u3000\uff1d\u3000\u58f2\u308c\u305f\u5546\u54c1\u306e\u4ed5\u5165\u308c\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3002\u5c0f\u58f2\u696d\u306a\u3069\u304c\u8a72\u5f53\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u88fd\u9020\u539f\u4fa1\u3000\uff1d\u3000\u58f2\u308c\u305f\u5546\u54c1\u306e\u88fd\u9020\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3002\u5de5\u5834\u3084\u30e1\u30fc\u30ab\u30fc\u306a\u3069\u306e\u88fd\u9020\u696d\u304c\u8a72\u5f53\u3002<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306b\u300c\u58f2\u4e0a\u300d\u304b\u3089\u300c\u305d\u306e\u58f2\u4e0a\u3092\u4f5c\u308b\u305f\u3081\u306b\u767a\u751f\u3057\u305f\u539f\u4fa1\u300d\u3092\u30de\u30a4\u30ca\u30b9\u3059\u308b\u3053\u3068\u3067\u3001\u300c\u307e\u305a\u6700\u521d\u306b\u5f97\u3089\u308c\u305f\u5132\u3051\u306f\u3044\u304f\u3089\u306a\u306e\u304b\uff1f\u300d\u3092\u793a\u3059\u3082\u306e\u304c\u300c\u7c97\u5229\u76ca\u300d\u3060\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u4f1a\u793e\u3092\u7d4c\u55b6\u3057\u3066\u3044\u308b\u3068\u4e0d\u52d5\u7523\u3084\u682a\u5f0f\u306a\u3069\u306e\u58f2\u5374\u76ca\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u7c97\u5229\u76ca\u306e\u8a08\u7b97\u3067\u306f\u305d\u3046\u3044\u3063\u305f\u672c\u696d\u3068\u306f\u7121\u95a2\u4fc2\u306e\u5229\u76ca\u304c\u5f71\u97ff\u3057\u307e\u305b\u3093\u3002<br \/>\n<\/b><\/span><span style=\"color: #ff0000;\"><b>\u307e\u305f\u3001\u5e83\u544a\u5ba3\u4f1d\u8cbb\u3084\u7ba1\u7406\u8cbb\u306a\u3069\u3082\u542b\u307f\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u306e\u5546\u54c1\u305d\u306e\u3082\u306e\u306e\u7af6\u4e89\u529b\u3092\u5982\u5b9f\u306b\u3042\u3089\u308f\u3059\u6307\u6a19\u3060\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>2.\u7c97\u5229\u76ca\u306e\u7b97\u51fa\u65b9\u6cd5\u3010\u30b7\u30e5\u30df\u30ec\u30fc\u30b7\u30e7\u30f3\u4ed8\u304d\u3011<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u306e\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u306f\u304a\u308f\u304b\u308a\u3044\u305f\u3060\u3051\u305f\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u6b21\u306f\u5b9f\u969b\u306b\u7c97\u5229\u76ca\u3092\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u3053\u3053\u3067\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u4f1a\u793e\u306e\u696d\u7a2e\u306b\u3088\u3063\u3066\u539f\u4fa1\u306b\u542b\u307e\u308c\u308b\u3082\u306e\u304c\u7570\u306a\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u4ee5\u4e0b\u306e2\u30d1\u30bf\u30fc\u30f3\u306b\u5206\u3051\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 99.9997%; height: 60px;\" height=\"114\">\n<tbody>\n<tr style=\"height: 60px;\">\n<td style=\"height: 60px;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c0f\u58f2\u696d\u306e\u5834\u5408\uff1a\u58f2\u4e0a\u539f\u4fa1\u3092\u5dee\u3057\u5f15\u304f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u88fd\u9020\u696d\u306e\u5834\u5408\uff1a\u88fd\u9020\u539f\u4fa1\u3092\u5dee\u3057\u5f15\u304f<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3092\u3057\u3063\u304b\u308a\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u793e\u306e\u7c97\u5229\u76ca\u3092\u6b63\u3057\u304f\u7b97\u51fa\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><b>2-1.\u5c0f\u58f2\u696d\u306e\u5834\u5408\u306e\u7c97\u5229\u76ca\u306e\u8a08\u7b97\u30b7\u30e5\u30df\u30ec\u30fc\u30b7\u30e7\u30f3<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u5148\u307b\u3069\u7d39\u4ecb\u3057\u305f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3092\u3082\u3068\u306b\u3001\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">\u3000<\/span><b>\uff1c\u5c0f\u58f2\u696d\u306e\u7c97\u5229\u76ca\u306e\u8a08\u7b97\u65b9\u6cd5\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\uff08\u58f2\u4e0a\u7dcf\u5229\u76ca\uff09\uff1d\u3000\u58f2\u4e0a\u9ad8\u3000\uff0d\u3000\u539f\u4fa1\uff08\u58f2\u4e0a\u539f\u4fa1\uff09<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u30ec\u30c7\u30a3\u30fc\u30b9\u30b7\u30e5\u30fc\u30ba\u3092\u5de5\u5834\u304b\u3089\u4ed5\u5165\u308c\u3066\u8ca9\u58f2\u3057\u3066\u3044\u308b\u9774\u5c4b\u306e\u5834\u5408\u3001\u8ca9\u58f2\u4fa1\u683c5,000\u5186\u306e\u9774\u306e\u4ed5\u5165\u308c\u5024\u304c3,000\u5186\u3060\u3068\u3059\u308b\u3068\u3001\u7c97\u5229\u76ca\uff08\u58f2\u4e0a\u7dcf\u5229\u76ca\uff09\u306f2,000\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image10.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image10.png\" alt=\"\" width=\"796\" height=\"720\" class=\"aligncenter size-full wp-image-1472\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image10.png 796w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image10-300x271.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image10-768x695.png 768w\" sizes=\"(max-width: 796px) 100vw, 796px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u5c0f\u58f2\u696d\u306e\u5834\u5408\u306f\u30b7\u30f3\u30d7\u30eb\u306a\u306e\u3067\u7406\u89e3\u3057\u3084\u3059\u304b\u3063\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u6b21\u306f\u88fd\u9020\u696d\u306e\u5834\u5408\u306e\u30d1\u30bf\u30fc\u30f3\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><b>2-2.\u88fd\u9020\u696d\u306e\u5834\u5408\u306e\u7c97\u5229\u76ca\u306e\u8a08\u7b97\u30b7\u30e5\u30df\u30ec\u30fc\u30b7\u30e7\u30f3<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u88fd\u9020\u696d\u306e\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u539f\u4fa1\u306e\u90e8\u5206\u306b\u300c\u88fd\u9020\u539f\u4fa1\u300d\u3092\u4ee3\u5165\u3057\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">\u3000<\/span><b>\uff1c\u88fd\u9020\u696d\u306e\u7c97\u5229\u76ca\u306e\u8a08\u7b97\u65b9\u6cd5\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\uff08\u58f2\u4e0a\u7dcf\u5229\u76ca\uff09\uff1d\u3000\u58f2\u4e0a\u9ad8\u3000\uff0d\u3000\u539f\u4fa1\uff08\u88fd\u9020\u539f\u4fa1\uff09<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u88fd\u9020\u539f\u4fa1\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cbb\u7528\u304c\u5165\u308a\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">\u3000<\/span><b>\uff1c\u88fd\u9020\u539f\u4fa1\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6750\u6599\u8cbb\uff08\u5546\u54c1\u3092\u4f5c\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u539f\u6750\u6599\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52b4\u52d9\u8cbb\uff08\u5546\u54c1\u3092\u4f5c\u308b\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u4eba\u4ef6\u8cbb\u3002\u7814\u7a76\u958b\u767a\u306a\u3069\u306e\u8cbb\u7528\u306f\u542b\u307e\u308c\u306a\u3044\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u8cbb\uff08\u5546\u54c1\u3092\u4f5c\u308b\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u6c34\u9053\u5149\u71b1\u8cbb\u3084\u6a5f\u68b0\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3001\u5de5\u5834\u3084\u5009\u5eab\u306e\u8cc3\u8cb8\u6599\uff09<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image9.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image9.png\" alt=\"\" width=\"766\" height=\"720\" class=\"aligncenter size-full wp-image-1471\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image9.png 766w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image9-300x282.png 300w\" sizes=\"(max-width: 766px) 100vw, 766px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u5148\u307b\u3069\u306e\u9774\u5c4b\u3055\u3093\u306b\u5546\u54c1\u3092\u5378\u3057\u3066\u3044\u308b\u9774\u5de5\u5834\u306e\u5834\u5408\u3001\u4e0a\u306e\u56f3\u306e\u3088\u3046\u306b\u5378\u5024\uff08\uff1d\u58f2\u4e0a\uff09\u306f3,000\u5186\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u3053\u304b\u3089\u3001\u6750\u6599\u8cbb\u3084\u52b4\u52d9\u8cbb\u30fb\u7d4c\u8cbb\u3068\u3057\u3066\u304b\u304b\u3063\u305f\u8cbb\u7528\u304c2,000\u5186\u3060\u3068\u3059\u308b\u3068\u3001\u7c97\u5229\u76ca\uff08\u58f2\u4e0a\u7dcf\u5229\u76ca\uff09\u306f1,000\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>3.\u7c97\u5229\u76ca\u3092\u7b97\u51fa\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/b><\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image13.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image13.png\" alt=\"\" width=\"904\" height=\"256\" class=\"aligncenter size-full wp-image-1475\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image13.png 904w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image13-300x85.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image13-768x217.png 768w\" sizes=\"(max-width: 904px) 100vw, 904px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u306e\u7b97\u51fa\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u7406\u89e3\u3092\u6df1\u3081\u3066\u3044\u305f\u3060\u3051\u305f\u304b\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001<\/span><span style=\"font-weight: 400;\">\u6b21\u306f\u5b9f\u969b\u306b\u7c97\u5229\u76ca\u3092\u7b97\u51fa\u3059\u308b\u969b\u306b\u9665\u308a\u304c\u3061\u306a\u6ce8\u610f\u70b9\u3092\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u6ce8\u610f\u70b9\u3092\u77e5\u3089\u306a\u3044\u3068\u6b63\u3057\u3044\u7c97\u5229\u76ca\u304c\u308f\u304b\u3089\u306a\u3044\u305f\u3081\u3001\u7d4c\u55b6\u72b6\u614b\u3092\u304d\u3061\u3093\u3068\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><b>3-1.\u696d\u7a2e\u306b\u3088\u3063\u3066\u300c\u539f\u4fa1\u300d\u306e\u7bc4\u56f2\u304c\u7570\u306a\u308b<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u524d\u534a\u3067\u3082\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u304c\u3001\u539f\u4fa1\u306e\u7bc4\u56f2\u306f\u696d\u7a2e\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u4e3b\u306a\u696d\u7a2e\u5225\u306e\u539f\u4fa1\u306e\u7bc4\u56f2\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">\u3000<\/span><b>\uff1c\u4e3b\u306a\u696d\u7a2e\u5225\uff1a\u539f\u4fa1\u306e\u7bc4\u56f2\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c0f\u58f2\u696d\uff1a\u4ed5\u5165\u308c\u305f\u5546\u54c1\u306e\u4ee3\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u88fd\u9020\u696d\uff1a\u5546\u54c1\u306e\u6750\u6599\u8cbb\u3001\u4eba\u4ef6\u8cbb\u3001\u305d\u306e\u4ed6\u6c34\u9053\u5149\u71b1\u8cbb\u3084\u6a5f\u68b0\u306e\u8cfc\u5165\u8cbb\u7528\u306a\u3069<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u98f2\u98df\u696d\uff1a\u63d0\u4f9b\u30e1\u30cb\u30e5\u30fc\u306e\u6750\u6599\u8cbb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5efa\u8a2d\u696d\uff1a\u5de5\u4e8b\u306b\u304b\u304b\u3063\u305f\u90e8\u6750\u8cbb\u3084\u4eba\u4ef6\u8cbb\u306a\u3069<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u904b\u8f38\u696d\uff1a\u30ac\u30bd\u30ea\u30f3\u4ee3\u3001\u904b\u8ee2\u624b\u306e\u6b8b\u696d\u4ee3\uff08\u56fa\u5b9a\u7d66\u306f\u542b\u307e\u306a\u3044\uff09\u3001\u8eca\u4e21\u4fee\u7406\u4ee3\u3001\u9ad8\u901f\u9053\u8def\u4ee3\u306a\u3069<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7406\u5bb9\u696d\uff1a\u30b7\u30e3\u30f3\u30d7\u30fc\u7b49\u306e\u8cfc\u5165\u8cbb\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b7\u30b9\u30c6\u30e0\u958b\u767a\u696d\uff1a\u30b7\u30b9\u30c6\u30e0\u958b\u767a\u3092\u884c\u3063\u305f\u30d7\u30ed\u30b0\u30e9\u30de\u30fc\u306e\u4eba\u4ef6\u8cbb\u3001\u305d\u306e\u4ed6<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306b\u300c\u539f\u4fa1\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3082\u306e\u306e\u7bc4\u56f2\u306f\u3001\u696d\u7a2e\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u81ea\u8eab\u306e\u696d\u7a2e\u304c\u7279\u6b8a\u3067\u3069\u3053\u307e\u3067\u539f\u4fa1\u3068\u3057\u3066\u8a08\u7b97\u3057\u3066\u3044\u3044\u306e\u304b\u308f\u304b\u3089\u306a\u3044\u2026\u3068\u3044\u3046\u3068\u304d\u306f\u3001\u30d7\u30ed\u306e\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u306a\u3069\u3057\u3066\u6b63\u3057\u304f\u628a\u63e1\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><b>3-2.\u5b9f\u969b\u306e\u58f2\u4e0a\u306b\u5bfe\u3059\u308b\u539f\u4fa1\u306e\u307f\u3092\u5f15\u304f<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u3082\u3046\u4e00\u3064\u306e\u91cd\u8981\u306a\u6ce8\u610f\u70b9\u306f\u3001\u7c97\u5229\u76ca\u306e\u8a08\u7b97\u3067\u306f\u300c\u58f2\u308c\u305f\u6570\u306b\u5bfe\u5fdc\u3059\u308b\u5206\u306e\u539f\u4fa1\u3060\u3051\u300d\u3092\u8a08\u7b97\u306b\u542b\u3081\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<br \/>\n<\/b><\/span><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u306f\u901a\u5e38\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u78ba\u8a8d\u3092\u3057\u307e\u3059\u3002\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u306f\u4e00\u4f1a\u8a08\u671f\u9593\u306e\u7d4c\u55b6\u6210\u7e3e\u3092\u8868\u3059\u3082\u306e\u3067\u3001\u4f8b\u3048\u3070\u4f1a\u8a08\u671f\u9593\u304c1\u5e74\u9593\u306e\u4f1a\u793e\u306e\u5834\u5408\u3001\u305d\u306e1\u5e74\u306e\u9593\u306e\u58f2\u4e0a\u3084\u5229\u76ca\u306b\u3064\u3044\u3066\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u3001\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u4f8b\u306e\u3088\u3046\u306b\u300c1\u5e74\u9593\u30671,000\u8db3\u306e\u9774\u3092\u4ed5\u5165\u308c\u305f\u3051\u308c\u3069\u3001950\u8db3\u3057\u304b\u58f2\u308c\u306a\u304b\u3063\u305f\u300d\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u58f2\u308c\u6b8b\u3063\u3066\u5728\u5eab\u306b\u306a\u3063\u3066\u3044\u308b50\u8db3\u5206\u306e\u9774\u306e\u539f\u4fa1\u306f\u8a08\u7b97\u306b\u542b\u3081\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image2.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image2-1024x426.png\" alt=\"\" width=\"868\" height=\"361\" class=\"aligncenter size-large wp-image-1464\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image2-1024x426.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image2-300x125.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image2-768x320.png 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image2.png 1199w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u8a73\u3057\u3044\u8a08\u7b97\u5f0f\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">\u3000<\/span><b>\uff1c\u7c97\u5229\u76ca\uff08\u58f2\u4e0a\u7dcf\u5229\u76ca\uff09\u306e\u8a73\u3057\u3044\u8a08\u7b97\u5f0f\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\uff08\u58f2\u4e0a\u7dcf\u5229\u76ca\uff09\uff1d\u3000\u305d\u306e\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3051\u308b\u58f2\u4e0a\u9ad8\u3000\uff0d\u3000\u58f2\u4e0a\u539f\u4fa1\uff08\u671f\u9996\u5546\u54c1\u68da\u5378\u9ad8\uff0b\u5f53\u671f\u5546\u54c1\u4ed5\u5165\u308c\u9ad8\uff0d\u671f\u672b\u5546\u54c1\u68da\u5378\u9ad8\uff09<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u300c\u671f\u9996\u5546\u54c1\u68da\u5378\u9ad8\u300d\u3068\u306f\u3001\u524d\u671f\u304b\u3089\u5f15\u304d\u7d99\u3044\u3060\u5728\u5eab\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u4f59\u3063\u3066\u3044\u305f\u5728\u5eab\u306e\u91d1\u984d\u3068\u3001\u4eca\u671f\u65b0\u305f\u306b\u4ed5\u5165\u308c\u305f\u5546\u54c1\u306e\u91d1\u984d\u304b\u3089\u3001\u58f2\u308c\u6b8b\u3063\u3066\u5728\u5eab\u306b\u306a\u3063\u305f\u5546\u54c1\u306e\u91d1\u984d\u3092\u30de\u30a4\u30ca\u30b9\u3059\u308b\u3053\u3068\u3067\u3001\u5b9f\u969b\u306b\u58f2\u308c\u305f\u5206\u306e\u539f\u4fa1\u304c\u7b97\u51fa\u3055\u308c\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u5b9f\u969b\u306f950\u8db3\u3057\u304b\u58f2\u308c\u3066\u3044\u306a\u3044\u306e\u306b1,000\u8db3\u5206\u306e\u539f\u4fa1\u3092\u8a08\u4e0a\u3057\u3066\u3057\u307e\u3046\u3068\u8aa4\u308a\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>4.\u7c97\u5229\u76ca\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u306e\u91cd\u8981\u6027<\/b><\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image12.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image12.png\" alt=\"\" width=\"904\" height=\"255\" class=\"aligncenter size-full wp-image-1474\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image12.png 904w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image12-300x85.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image12-768x217.png 768w\" sizes=\"(max-width: 904px) 100vw, 904px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u3053\u307e\u3067\u306e\u89e3\u8aac\u3067\u3001\u7c97\u5229\u76ca\u304c\u300c\u4e00\u5b9a\u306e\u671f\u9593\u306b\u58f2\u308c\u305f\u5546\u54c1\u306e\u91d1\u984d\u304b\u3089\u305d\u306e\u539f\u4fa1\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u5229\u76ca\u984d\u300d\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n<\/span><b>\u3057\u304b\u3057\u7c97\u5229\u76ca\u306f\u5358\u306a\u308b\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u6570\u5b57\u306e\u3072\u3068\u3064\u3068\u3044\u3046\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u7d4c\u55b6\u306e\u5b89\u5b9a\u3084\u6539\u5584\u3092\u76ee\u6307\u3059\u4e0a\u3067\u306f\u7d76\u5bfe\u306b\u6d3b\u7528\u3057\u305f\u3044\u975e\u5e38\u306b\u91cd\u8981\u306a\u6307\u6a19\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u3053\u3067\u3053\u306e\u7ae0\u3067\u306f\u3001\u7c97\u5229\u76ca\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u306e\u91cd\u8981\u6027\u3092\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><b>4-1.\u4f1a\u793e\u306e\u5546\u54c1\u306e\u9b45\u529b\u3092\u3042\u3089\u308f\u3059\u6307\u6a19\u3060\u304b\u3089<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d3\u30b8\u30cd\u30b9\u306e\u4e16\u754c\u3067\u7c97\u5229\u76ca\u304c\u91cd\u8981\u3067\u3042\u308b\u3068\u8a8d\u8b58\u3055\u308c\u3066\u3044\u308b\u3072\u3068\u3064\u3081\u306e\u7406\u7531\u306f\u3001\u4f1a\u793e\u306e\u5546\u54c1\u306e\u9b45\u529b\u3092\u30c0\u30a4\u30ec\u30af\u30c8\u306b\u3042\u3089\u308f\u3059\u6307\u6a19\u3060\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6c7a\u7b97\u66f8\u306e\u6700\u7d42\u7684\u306a\u5229\u76ca\u306e\u6570\u5024\u3092\u898b\u3066\u300c\u3088\u3057\u3088\u3057\u4eca\u671f\u306f\u9ed2\u5b57\u7d4c\u55b6\u3067\u304d\u305f\u306a\u300d\u3068\u5b89\u5fc3\u3057\u3066\u7c97\u5229\u76ca\u3092\u78ba\u8a8d\u3057\u306a\u304b\u3063\u305f\u3068\u3057\u305f\u3089\u3069\u3046\u3067\u3057\u3087\u3046\u3002<br \/>\n\u5b9f\u306f\u305d\u306e\u5229\u76ca\u306e\u6e90\u6cc9\u304c\u3001\u305d\u306e\u5e74\u3060\u3051\u305f\u307e\u305f\u307e\u751f\u3058\u305f\u682a\u5f0f\u3084\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u76ca\u306b\u3088\u308b\u3082\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\n\u305d\u306e\u5834\u5408\u6765\u671f\u3082\u540c\u3058\u3088\u3046\u306a\u53ce\u5165\u304c\u3042\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u4e00\u6c17\u306b\u8d64\u5b57\u306b\u9665\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u3088\u3046\u306a\u4e8b\u614b\u3092\u62db\u304b\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u672c\u696d\u3068\u306f\u95a2\u4fc2\u306e\u306a\u3044\u7279\u5225\u306a\u81e8\u6642\u53ce\u5165\u306f\u8107\u306b\u7f6e\u3044\u3066\u3001\u7d14\u7c8b\u306b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u305d\u306e\u3082\u306e\u306e\u53ce\u76ca\u6027\u3060\u3051\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305d\u3093\u306a\u3068\u304d\u306b\u6d3b\u7528\u3067\u304d\u308b\u306e\u304c\u3001\u81e8\u6642\u53ce\u5165\u3084\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u8cbb\u7528\u304c\u95a2\u4fc2\u3057\u306a\u3044\u300c\u7c97\u5229\u76ca\u300d\u306a\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u4f1a\u793e\u306e\u5546\u54c1\u305d\u306e\u3082\u306e\u306e\u529b\u3092\u660e\u78ba\u306b\u793a\u3059\u6307\u6a19\u3067\u3042\u308b\u305f\u3081\u3001\u8ef8\u3068\u306a\u308b\u672c\u696d\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u5b89\u5b9a\u6027\u30fb\u52e2\u3044\u306a\u3069\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u975e\u5e38\u306b\u91cd\u8981\u3060\u3068\u3044\u3048\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3><b>4-2.\u4f7f\u3048\u308b\u7d4c\u8cbb\u306e\u4e0a\u9650\u306e\u76ee\u5b89\u306b\u306a\u308b\u304b\u3089<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u6700\u7d42\u7684\u306a\u4f1a\u793e\u306e\u5229\u76ca\u306f\u3001\u7c97\u5229\u76ca\u304b\u3089\u4ed6\u306e\u69d8\u3005\u306a\u7d4c\u8cbb\u3092\u5f15\u304f\u3053\u3068\u3067\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u5f53\u7136\u306e\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u300c\u7c97\u5229\u76ca\u3092\u8d85\u3048\u308b\u984d\u306e\u7d4c\u8cbb\u3092\u4f7f\u308f\u306a\u3044\u300d\u3088\u3046\u306b\u3059\u308c\u3070\u5fc5\u305a\u9ed2\u5b57\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d4c\u8cbb\u3092\u3069\u306e\u304f\u3089\u3044\u4f7f\u3063\u3066\u3044\u3044\u304b\u628a\u63e1\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u8ca9\u4fc3\u8cbb\u3092\u4f7f\u3044\u904e\u304e\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u904e\u5270\u306a\u8a2d\u5099\u6295\u8cc7\u3092\u3057\u3066\u3057\u307e\u3063\u305f\u308a\u3057\u3066\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u60aa\u5316\u3092\u62db\u3044\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\n\u8a00\u3046\u307e\u3067\u3082\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u73fe\u91d1\u306f\u4f1a\u793e\u306e\u5b58\u7d9a\u306e\u4e0a\u3067\u975e\u5e38\u306b\u91cd\u8981\u306a\u3082\u306e\u3067\u3059\u3002<br \/>\n\u58f2\u4e0a\u304c\u597d\u8abf\u3067\u3082\u624b\u5143\u306e\u73fe\u91d1\u304c\u306a\u304f\u306a\u308c\u3070\u5012\u7523\u306b\u3064\u306a\u304c\u3063\u3066\u3057\u307e\u3046\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u305d\u306e\u305f\u3081\u3001\u4f7f\u3048\u308b\u7d4c\u8cbb\u306e\u4e0a\u9650\u984d\u3092\u628a\u63e1\u3057\u3066\u8d64\u5b57\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3082\u7c97\u5229\u76ca\u3092\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u306a\u306e\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>5.\u7c97\u5229\u76ca\u7387\u3068\u306f\u58f2\u4e0a\u306b\u5bfe\u3059\u308b\u7c97\u5229\u76ca\u306e\u5272\u5408<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u3053\u307e\u3067\u3001\u7c97\u5229\u76ca\u306e\u6982\u8981\u3068\u5177\u4f53\u7684\u306a\u7b97\u51fa\u65b9\u6cd5\u30fb\u6ce8\u610f\u70b9\u30fb\u7c97\u5229\u76ca\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u306e\u91cd\u8981\u6027\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<br \/>\n\u3057\u304b\u3057\u7c97\u5229\u76ca\u3092\u5b9f\u969b\u306b\u7d4c\u55b6\u306b\u6d3b\u304b\u3059\u305f\u3081\u306b\u306f\u91d1\u984d\u3092\u77e5\u308b\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u3067\u3001\u305d\u306e\u6bd4\u7387\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3068\u3066\u3082\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u306a\u305c\u304b\u3068\u3044\u3046\u3068\u3001\u81ea\u793e\u306e\u4ed5\u5165\u91d1\u984d\u3084\u7d4c\u8cbb\u304c\u9069\u6b63\u304b\u3069\u3046\u304b\u3092\u77e5\u308b\u305f\u3081\u306b\u306f\u3001\u540c\u3058\u3088\u3046\u306a\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u7af6\u5408\u4ed6\u793e\u306a\u3069\u3068\u6bd4\u8f03\u3059\u308b\u306e\u304c\u57fa\u672c\u306a\u306e\u3067\u3059\u304c\u3001\u58f2\u4e0a\u898f\u6a21\u3082\u793e\u54e1\u6570\u3082\u7570\u306a\u308b\u4f01\u696d\u3068\u7d76\u5bfe\u984d\u3060\u3051\u3067\u6bd4\u8f03\u3057\u3066\u3082\u6b63\u3057\u3044\u5224\u65ad\u306f\u3067\u304d\u306a\u3044\u304b\u3089\u3067\u3059\u3002\u3053\u306e\u6642\u306b\u767b\u5834\u3059\u308b\u306e\u304c\u300c\u7c97\u5229\u76ca\u7387\u300d\u3067\u3059\u3002<\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u7c97\u5229\u76ca\u7387\u3068\u306f\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f2\u4e0a\u306b\u5bfe\u3059\u308b\u7c97\u5229\u76ca\u306e\u5272\u5408\u306e\u3053\u3068\u3002\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u3001\u7c97\u5229\u7387\u3068\u3082\u547c\u3070\u308c\u308b\u3002<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u5272\u5408\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u793e\u306e\u524d\u5e74\u306e\u7d50\u679c\u3068\u306e\u6bd4\u8f03\u3082\u884c\u3044\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3084\u7d4c\u55b6\u72b6\u6cc1\u3068\u306e\u95a2\u9023\u6027\u30fb\u696d\u7a2e\u5225\u306e\u7c97\u5229\u76ca\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><b>5-1.\u7c97\u5229\u76ca\u7387\u306e\u8a08\u7b97\u5f0f<\/b><\/h3>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image15.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image15-1024x275.png\" alt=\"\" width=\"868\" height=\"233\" class=\"aligncenter size-large wp-image-1477\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image15-1024x275.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image15-300x81.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image15-768x206.png 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image15.png 1280w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u7c97\u5229\u76ca\u7387\u306e\u8a08\u7b97\u5f0f\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u7387\uff08\uff05\uff09\uff1d \u7c97\u5229\u76ca\u00f7 \u58f2\u4e0a\u9ad8 \u00d7 100<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u304c\u58f2\u4e0a\u9ad8\u5168\u4f53\u306e\u4f55\u30d1\u30fc\u30bb\u30f3\u30c8\u3092\u5360\u3081\u308b\u304b\u8a08\u7b97\u3059\u308b\u3060\u3051\u3067\u3059\u306e\u3067\u3001\u975e\u5e38\u306b\u30b7\u30f3\u30d7\u30eb\u3067\u7406\u89e3\u3057\u3084\u3059\u3044\u8a08\u7b97\u5f0f\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n<h3><b>5-2.\u7c97\u5229\u76ca\u7387\u3068\u7d4c\u55b6\u72b6\u6cc1\u306e\u95a2\u9023<\/b><\/h3>\n<p><span style=\"color: #ff0000;\"><b>\u7c97\u5229\u76ca\u7387\u306f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u305d\u306e\u3082\u306e\u306e\u53ce\u76ca\u6027\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u57fa\u672c\u7684\u306a\u6307\u6a19\u3067\u3001\u6bd4\u7387\u304c\u9ad8\u3051\u308c\u3070\u9ad8\u3044\u307b\u3069\u53ce\u76ca\u6027\u304c\u826f\u3044\u3068\u898b\u306a\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u7387\u306e\u6349\u3048\u65b9\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u3064\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u7c97\u5229\u76ca\u7387\u3068\u7d4c\u55b6\u72b6\u6cc1\u306e\u95a2\u9023\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u7387\u304c\u9ad8\u3044\u5834\u5408\uff1a\u8ca9\u58f2\u3057\u3066\u3044\u308b\u5546\u54c1\u306e\u7af6\u4e89\u529b\u304c\u9ad8\u304b\u3063\u305f\u308a\u3001\u4ed5\u5165\u91d1\u984d\u3092\u3046\u307e\u304f\u6291\u3048\u3089\u308c\u305f\u308a\u3057\u3066\u3044\u308b\u6210\u679c\u304c\u3042\u3089\u308f\u308c\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u7387\u304c\u4f4e\u3044\u5834\u5408\uff1a\u5546\u54c1\u306e\u7af6\u4e89\u529b\u304c\u4f4e\u304b\u3063\u305f\u308a\u3001\u4ed5\u5165\u91d1\u984d\u304c\u9ad8\u3059\u304e\u305f\u308a\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u8003\u3048\u3089\u308c\u308b<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u7c97\u5229\u76ca\u7387\u306e\u5e73\u5747\u7684\u306a\u6570\u5024\u306f\u3001\u696d\u7a2e\u3084\u4f01\u696d\u306e\u898f\u6a21\u30fb\u5730\u57df\u306a\u3069\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3067\u304d\u308b\u3060\u3051\u540c\u3058\u3088\u3046\u306a\u6761\u4ef6\u306e\u4f01\u696d\u3068\u6bd4\u3079\u308b\u3068\u3088\u308a\u53c2\u8003\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><b>5-3.\u696d\u7a2e\u5225\u306e\u5e73\u5747\u7684\u306a\u7c97\u5229\u76ca\u7387<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u81ea\u793e\u306e\u7c97\u5229\u76ca\u7387\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u3089\u3001\u6b21\u306f\u540c\u3058\u696d\u7a2e\u30fb\u898f\u6a21\u306e\u4f01\u696d\u306e\u5e73\u5747\u7684\u306a\u7c97\u5229\u76ca\u7387\u3068\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u898f\u6a21\u5225\u306e\u4ee3\u8868\u7684\u306a\u696d\u7a2e\u3068\u305d\u306e\u5e73\u5747\u7684\u306a\u7c97\u5229\u76ca\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u696d\u7a2e\u5225\u306e\u5e73\u5747\u7684\u306a\u7c97\u5229\u76ca\u7387\uff08\u898f\u6a21\u5225\uff09\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5378\u58f2\u696d\uff1a11.8\uff05\uff08\u4e2d\u5c0f\u4f01\u696d\uff1a15.8\uff05\u3001\u5927\u4f01\u696d\uff1a9.5\uff05\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c0f\u58f2\u696d\uff1a27.6\uff05\uff08\u4e2d\u5c0f\u4f01\u696d\uff1a15.8\uff05\u3001\u5927\u4f01\u696d\uff1a9.5\uff05\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u88fd\u9020\u696d\uff1a22.3\uff05\uff08\u4e2d\u5c0f\u4f01\u696d\uff1a24.9\uff05\u3001\u5927\u4f01\u696d\uff1a21.0\uff05\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u98f2\u98df\u696d\uff1a55.9\uff05\uff08\u4e2d\u5c0f\u4f01\u696d\uff1a56.8\uff05\u3001\u5927\u4f01\u696d\uff1a54.5\uff05\uff09<\/span><\/li>\n<\/ul>\n<p><\/p>\n<p><span style=\"font-weight: 400;\">\u3000\u53c2\u8003\uff1a<\/span><span style=\"font-weight: 400;\">\u7d4c\u6e08\u7523\u696d\u7701\uff1a\u5e73\u621010\u5e74 \u5546\u5de5\u696d\u5b9f\u614b\u57fa\u672c\u8abf\u67fb\u5831\u544a\u66f8\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div dir=\"ltr\">\u7c97\u5229\u76ca\u7387\u306f\u3001<wbr \/>\u4e0a\u8a18\u306e\u8868\u306e\u901a\u308a\u4e2d\u5c0f\u4f01\u696d\u306e\u307b\u3046\u304c\u5927\u4f01\u696d\u3088\u308a\u3082\u9ad8\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059<wbr \/>\u3002<span style=\"color: #383838; font-family: \u30d2\u30e9\u30ae\u30ce\u89d2\u30b4 Pro, Hiragino Kaku Gothic Pro, Verdana, \u30e1\u30a4\u30ea\u30aa, Meiryo, Osaka, \uff2d\uff33 \uff30\u30b4\u30b7\u30c3\u30af, MS PGothic, sans-serif;\"><span><br \/>\n<\/span><\/span><\/div>\n<div dir=\"ltr\">\u3053\u308c\u306f\u3001\u5927\u4f01\u696d\u306f\u3001<wbr \/>\u5927\u639b\u304b\u308a\u306a\u8a2d\u5099\u6295\u8cc7\u3084IT\u5316\u306a\u3069\u306b\u3088\u308b\u5927\u91cf\u751f\u7523\u306b\u3088\u308a\u3001<wbr \/>\u7c97\u5229\u76ca\u7387\u304c\u4f4e\u304f\u3068\u3082\u8ca9\u58f2\u91cf\u3067\u63a1\u7b97\u3092\u78ba\u4fdd\u3057\u3066\u308b\u305f\u3081\u3067\u3059\u3002<\/div>\n<div dir=\"ltr\">\u4e00\u65b9\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f\u3001<wbr \/>\u5927\u4f01\u696d\u306e\u3088\u3046\u306b\u5927\u91cf\u751f\u7523\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001<wbr \/>\u500b\u5225\u306b\u8fd1\u3044\u5f62\u3067\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3067\u3001<wbr \/>\u7c97\u5229\u76ca\u7387\u3092\u5897\u3084\u3057\u3066\u63a1\u7b97\u3092\u78ba\u4fdd\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u307e\u3059\u3002<\/div>\n<p><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u3068\u306f\u3001\u8cc7\u672c\u91d1\u3084\u51fa\u8cc7\u984d\u30fb\u5f93\u696d\u54e1\u306e\u6570\u306b\u3088\u3063\u3066\u696d\u7a2e\u5225\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u4e2d\u5c0f\u4f01\u696d\u306e\u5b9a\u7fa9\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5378\u58f2\u696d\uff1a\u8cc7\u672c\u91d1\u984d\u304b\u51fa\u8cc7\u7dcf\u984d\u304c1\u5104\u5186\u4ee5\u4e0b\u3001\u307e\u305f\u306f\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c100\u4eba\u4ee5\u4e0b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c0f\u58f2\u696d\uff1a\u8cc7\u672c\u91d1\u984d\u304b\u51fa\u8cc7\u7dcf\u984d\u304c5\u5343\u4e07\u5186\u4ee5\u4e0b\u3001\u307e\u305f\u306f\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c50\u4eba\u4ee5\u4e0b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u88fd\u9020\u696d\uff1a\u8cc7\u672c\u91d1\u984d\u304b\u51fa\u8cc7\u7dcf\u984d\u304c3\u5104\u5186\u4ee5\u4e0b\u3001\u307e\u305f\u306f\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c300\u4eba\u4ee5\u4e0b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b5\u30fc\u30d3\u30b9\u696d\uff1a\u8cc7\u672c\u91d1\u984d\u304b\u51fa\u8cc7\u7dcf\u984d\u304c1\u5104\u5186\u4ee5\u4e0b\u3001\u307e\u305f\u306f\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c100\u4eba\u4ee5\u4e0b<\/span><\/li>\n<\/ul>\n<p><\/p>\n<p><span style=\"font-weight: 400;\">\u3000\u53c2\u8003\uff1a<\/span><span style=\"font-weight: 400;\">\u7d4c\u6e08\u7523\u696d\u7701\uff1a\u5e73\u621010\u5e74 \u5546\u5de5\u696d\u5b9f\u614b\u57fa\u672c\u8abf\u67fb\u5831\u544a\u66f8\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u81ea\u5206\u306e\u4f1a\u793e\u306b\u8fd1\u3044\u6761\u4ef6\u306e\u5e73\u5747\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u793e\u306e\u53ce\u76ca\u6027\u306e\u5ba2\u89b3\u7684\u306a\u7acb\u3061\u4f4d\u7f6e\u3092\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>6.\u7c97\u5229\u76ca\u3068\u4ed6\u306e\u5229\u76ca\u306e\u9055\u3044<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u306f\u672c\u696d\u306e\u53ce\u76ca\u6027\u3092\u77e5\u308b\u305f\u3081\u306b\u91cd\u8981\u306a\u6307\u6a19\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u6700\u7d42\u7684\u306a\u4f1a\u793e\u306e\u5229\u76ca\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/span><span style=\"color: #ff0000;\"><b>\u306a\u305c\u306a\u3089\u3001\u6700\u7d42\u5229\u76ca\u3092\u78ba\u5b9a\u3059\u308b\u307e\u3067\u306e\u9593\u306b\u306f\u300c\u58f2\u4e0a\u9ad8\u300d\u304b\u3089\u300c\u58f2\u4e0a\u539f\u4fa1\u300d\u3092\u5f15\u3044\u3066\u300c\u7c97\u5229\u76ca\u300d\u3092\u7b97\u51fa\u3057\u305f\u5f8c\u306b\u3082\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u300c\u8ca9\u58f2\u7ba1\u7406\u8cbb\u300d\u3084\u300c\u672c\u696d\u4ee5\u5916\u306e\u652f\u51fa\u300d\u306a\u3069\u304c\u767a\u751f\u3057\u3066\u3044\u304f\u305f\u3081\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image14.png\"><\/a><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/01_6\u7ae0\u4fee\u6b63--1024x819.png\" alt=\"\" width=\"868\" height=\"694\" class=\"wp-image-1569 size-large aligncenter\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/01_6\u7ae0\u4fee\u6b63--1024x819.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/01_6\u7ae0\u4fee\u6b63--300x240.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/01_6\u7ae0\u4fee\u6b63--768x615.png 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/01_6\u7ae0\u4fee\u6b63-.png 1397w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><b>\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u8cbb\u7528\u3084\u53ce\u5165\u3092\u6bb5\u968e\u7684\u306b\u5dee\u3057\u5f15\u304d\u3057\u3066\u5229\u76ca\u3092\u4ee5\u4e0b\u306e5\u3064\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u3067\u3001\u6b63\u3057\u3044\u7d4c\u55b6\u5224\u65ad\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a18\u8f09\u3055\u308c\u308b5\u7a2e\u985e\u306e\u5229\u76ca\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f2\u4e0a\u7dcf\u5229\u76ca\uff1a\u7c97\u5229\u76ca\u306e\u3053\u3068\u3002\u58f2\u4e0a\u304b\u3089\u4ed5\u5165\u308c\u539f\u4fa1\u3092\u5f15\u3044\u305f\u3082\u306e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u55b6\u696d\u5229\u76ca\uff1a\u55b6\u696d\u6d3b\u52d5\u306e\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3082\u542b\u3081\u305f\u5229\u76ca\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u5e38\u5229\u76ca\uff1a\u672c\u696d\u4ee5\u5916\u306e\u53ce\u5165\u3084\u652f\u51fa\u3082\u542b\u3081\u305f\u53ce\u76ca\u6027\u3092\u793a\u3059\u5229\u76ca\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\uff1a\u30a4\u30ec\u30ae\u30e5\u30e9\u30fc\u306a\u640d\u5931\u3084\u5229\u76ca\u3082\u542b\u3081\u305f\u5229\u76ca\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u671f\u7d14\u5229\u76ca\uff1a\u7a0e\u91d1\u3092\u652f\u6255\u3063\u305f\u5f8c\u306e\u6700\u7d42\u7684\u306a\u5229\u76ca<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u4ee5\u5916\u306e\u5229\u76ca\u306b\u3064\u3044\u3066\u3082\u3069\u3093\u306a\u3082\u306e\u306a\u306e\u304b\u9055\u3044\u3092\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u3088\u308a\u7c97\u5229\u76ca\u3078\u306e\u7406\u89e3\u3082\u6df1\u307e\u308a\u307e\u3059\u3088\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u58f2\u4e0a\u7dcf\u5229\u76ca\uff08\u7c97\u5229\u76ca\uff09\u306b\u3064\u3044\u3066\u306f\u524d\u534a\u3067\u304a\u4f1d\u3048\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u3053\u306e\u7ae0\u3067\u306f\u300c\u55b6\u696d\u5229\u76ca\u300d\u300c\u7d4c\u5e38\u5229\u76ca\u300d\u300c\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u300d\u300c<\/span><span style=\"font-weight: 400;\">\u5f53\u671f\u7d14\u5229\u76ca\u300d\u306e4\u7a2e\u985e\u306e\u5229\u76ca\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><b>6-1.\u300c\u55b6\u696d\u5229\u76ca\u300d\u3068\u306f<\/b><\/h3>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image18.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image18-1024x263.png\" alt=\"\" width=\"868\" height=\"223\" class=\"aligncenter size-large wp-image-1480\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image18-1024x263.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image18-300x77.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image18-768x197.png 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image18.png 1269w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/a><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u55b6\u696d\u5229\u76ca\u300d\u3068\u306f\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\uff08\u7c97\u5229\u76ca\uff09\u304b\u3089\u55b6\u696d\u6d3b\u52d5\u306e\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\uff08\u8ca9\u58f2\u7ba1\u7406\u8cbb\uff09\u3092\u5f15\u3044\u305f\u5229\u76ca\u306e\u3053\u3068\u3067\u3001\u300c\u672c\u696d\u3067\u5229\u76ca\u3092\u5f97\u308b\u529b\u304c\u5927\u304d\u3044\u304b\u3069\u3046\u304b\u300d\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u55b6\u696d\u5229\u76ca\u306e\u8a08\u7b97\u65b9\u6cd5\uff1e<\/b><\/p>\n<ul>\n<li aria-level=\"1\"><span style=\"color: #ff0000;\"><b>\u55b6\u696d\u5229\u76ca\uff1d\u58f2\u4e0a\u7dcf\u5229\u76ca\uff08\u7c97\u5229\u76ca\uff09\u30fc\u3000\u8ca9\u58f2\u7ba1\u7406\u8cbb\uff08\u8ca9\u58f2\u8cbb\uff0b\u4e00\u822c\u7ba1\u7406\u8cbb\uff09<\/b><\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u8ca9\u58f2\u7ba1\u7406\u8cbb\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u300c\u5546\u54c1\u306e\u8ca9\u58f2\u306e\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u4eba\u4ef6\u8cbb\u3084\u5e83\u544a\u8cbb\u3001\u8af8\u7d4c\u8cbb\u300d\u306a\u3069\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u8ca9\u58f2\u7ba1\u7406\u8cbb\u306e\u4f8b\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d66\u4e0e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cde\u4e0e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u5b9a\u798f\u5229\u8cbb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u798f\u5229\u539a\u751f\u8cbb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e83\u544a\u5ba3\u4f1d\u8cbb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63a5\u5f85\u4ea4\u969b\u8cbb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65c5\u8cbb\u4ea4\u901a\u8cbb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u6255\u624b\u6570\u6599<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cc3\u8cb8\u6599<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u4fe1\u8cbb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6c34\u9053\u5149\u71b1\u8cbb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u967a\u6599<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u79df\u7a0e\u516c\u8ab2<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6d88\u8017\u54c1\u8cbb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u958b\u767a\u7814\u7a76\u8cbb<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u3044\u304f\u3089\u7c97\u5229\u76ca\u304c\u591a\u304f\u3066\u3082\u3001\u305d\u306e\u5546\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u305f\u3081\u306b\u591a\u984d\u306e\u5e83\u544a\u8cbb\u3092\u304b\u3051\u3066\u3044\u305f\u308a\u3001\u7121\u99c4\u306b\u793e\u54e1\u3092\u96c7\u3063\u3066\u3044\u305f\u308a\u3059\u308b\u3068\u3001\u8ca9\u58f2\u7ba1\u7406\u8cbb\u304c\u81a8\u3089\u307f\u55b6\u696d\u5229\u76ca\u3092\u5727\u8feb\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002<br \/>\n<\/span><b>\u7c97\u5229\u76ca\u304c\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u53ce\u76ca\u6027\u3092\u306f\u304b\u308b\u6307\u6a19\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001\u55b6\u696d\u5229\u76ca\u306f\u672c\u696d\u3067\u5229\u76ca\u3092\u5f97\u308b\u529b\u304c\u5927\u304d\u3044\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u6307\u6a19\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/p>\n<h3><b>6-2.\u300c\u7d4c\u5e38\u5229\u76ca\u300d\u3068\u306f<\/b><\/h3>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image1.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image1-1024x319.png\" alt=\"\" width=\"868\" height=\"270\" class=\"aligncenter size-large wp-image-1463\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image1-1024x319.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image1-300x93.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image1-768x239.png 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image1.png 1240w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/a><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u7d4c\u5e38\u5229\u76ca\u300d\u3068\u306f\u3001\u55b6\u696d\u5229\u76ca\u306b\u672c\u696d\u4ee5\u5916\u306e\u53ce\u5165\u3092\u8db3\u3057\u3066\u3001\u652f\u51fa\u3092\u5f15\u3044\u305f\u5f8c\u306e\u5229\u76ca\u306e\u3053\u3068\u3067\u300c\u672c\u696d\u4ee5\u5916\u3082\u542b\u3081\u305f\u7dcf\u5408\u7684\u306a\u7a3c\u3050\u529b\u300d\u3092\u793a\u3059\u3082\u306e\u3067\u3059\u3002<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u7d4c\u5e38\u5229\u76ca\u306e\u8a08\u7b97\u65b9\u6cd5\uff1e<\/b><\/p>\n<ul>\n<li aria-level=\"1\"><span style=\"color: #ff0000;\"><b>\u7d4c\u5e38\u5229\u76ca\u3000\uff1d\u3000\u55b6\u696d\u5229\u76ca\u3000\uff0b\u3000\u55b6\u696d\u5916\u53ce\u76ca\u3000\u30fc\u3000\u55b6\u696d\u5916\u8cbb\u7528<\/b><\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u55b6\u696d\u5916\u53ce\u76ca\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u300c\u672c\u696d\u4ee5\u5916\u306e\u53ce\u5165\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u55b6\u696d\u5916\u53ce\u76ca\u306e\u4f8b\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9810\u8caf\u91d1\u3084\u8cb8\u4ed8\u91d1\u306e\u5229\u5b50<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u682a\u5f0f\u306e\u914d\u5f53\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u306b\u3088\u3063\u3066\u53d7\u3051\u53d6\u3063\u305f\u5229\u76ca<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u8cc3\u8cb8\u6599<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u70ba\u66ff\u5dee\u76ca<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u305d\u3057\u3066\u55b6\u696d\u5916\u8cbb\u7528\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u300c\u672c\u696d\u4ee5\u5916\u3067\u767a\u751f\u3057\u305f\u652f\u51fa\u300d\u306e\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u55b6\u696d\u5916\u8cbb\u7528\u306e\u4f8b\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u5165\u91d1\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044\u5229\u606f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u793e\u50b5\u5229\u606f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u306b\u3088\u3063\u3066\u751f\u3058\u305f\u640d\u5931<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u70ba\u66ff\u5dee\u640d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u55b6\u696d\u306e\u53d6\u5f15\u4ee5\u5916\u306e\u8cb8\u3057\u5012\u308c<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u4fdd\u6709\u3059\u308b\u682a\u5238\u3084\u9810\u8caf\u91d1\u30fb\u501f\u5165\u91d1\u306a\u3069\u3067\u306e\u5229\u606f\u306a\u3069\u3001\u672c\u696d\u306b\u95a2\u4fc2\u306a\u304f\u53ce\u5165\u3092\u5f97\u305f\u308a\u3001\u9006\u306b\u640d\u5931\u3092\u751f\u3058\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<\/span><b>\u3053\u306e\u3088\u3046\u306b\u7d4c\u5e38\u5229\u76ca\u3068\u306f\u3001\u672c\u696d\u306e\u5229\u76ca\u4ee5\u5916\u306e\u90e8\u5206\u3082\u542b\u3081\u3066\u4f01\u696d\u304c\u7dcf\u5408\u7684\u306b\u7a3c\u3050\u529b\u3092\u3069\u306e\u304f\u3089\u3044\u6301\u3063\u3066\u3044\u308b\u306e\u304b\u3092\u793a\u3059\u91cd\u8981\u306a\u6307\u6a19\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/p>\n<h3><b>6-3.\u300c\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3068\u306f<\/b><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/02_6-3\u4fee\u6b63-1024x319.png\" alt=\"\" width=\"868\" height=\"270\" class=\"aligncenter wp-image-1570 size-large\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/02_6-3\u4fee\u6b63-1024x319.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/02_6-3\u4fee\u6b63-300x94.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/02_6-3\u4fee\u6b63-768x239.png 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/02_6-3\u4fee\u6b63-1536x479.png 1536w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/02_6-3\u4fee\u6b63.png 1963w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3068\u306f\u3001\u7d4c\u5e38\u5229\u76ca\u306b\u7279\u5225\u5229\u76ca\u3092\u8db3\u3057\u3066\u7279\u5225\u640d\u5931\u3092\u5f15\u3044\u305f\u5229\u76ca\u306e\u3053\u3068\u3067\u300c\u30a4\u30ec\u30ae\u30e5\u30e9\u30fc\u306a\u53ce\u652f\u3082\u542b\u3081\u3066\u3069\u306e\u304f\u3089\u3044\u5132\u304b\u3063\u305f\u304b\u300d\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u306e\u8a08\u7b97\u65b9\u6cd5\uff1e<\/b><\/p>\n<ul>\n<li aria-level=\"1\"><span style=\"color: #ff0000;\"><b>\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3000\uff1d\u3000\u7d4c\u5e38\u5229\u76ca\u3000\uff0b\u3000\u7279\u5225\u5229\u76ca\u3000\u30fc\u3000\u7279\u5225\u640d\u5931<\/b><\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u7279\u5225\u5229\u76ca\u3068\u306f\u300c\u672c\u696d\u4ee5\u5916\u3067\u767a\u751f\u3057\u305f\u30a4\u30ec\u30ae\u30e5\u30e9\u30fc\u306a\u9ad8\u984d\u53ce\u5165\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u660e\u78ba\u306a\u57fa\u6e96\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u53ce\u5165\u304c\u8a72\u5f53\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u7279\u5225\u5229\u76ca\u306e\u4f8b\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u306b\u3088\u3063\u3066\u5f97\u305f\u5229\u76ca<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u682a\u5f0f\u3084\u6709\u4fa1\u8a3c\u5238\u306e\u58f2\u5374\u306b\u3088\u3063\u3066\u5f97\u305f\u5229\u76ca<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cb8\u5012\u308c\u51e6\u7406\u3092\u3057\u3066\u3044\u305f\u50b5\u6a29\u306e\u56de\u53ce\u306b\u3088\u308a\u5f97\u305f\u5229\u76ca<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u7279\u5225\u640d\u5931\u3082\u8003\u3048\u65b9\u306f\u540c\u69d8\u3067\u300c\u672c\u696d\u4ee5\u5916\u3067\u767a\u751f\u3057\u305f\u30a4\u30ec\u30ae\u30e5\u30e9\u30fc\u306a\u652f\u51fa\u300d\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002\u4f8b\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u7279\u5225\u5229\u76ca\u306e\u4f8b\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u306b\u3088\u308b\u640d\u5931<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u682a\u5f0f\u3084\u6709\u4fa1\u8a3c\u5238\u306e\u58f2\u5374\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u305f\u640d\u5931<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u706b\u707d\u3084\u5730\u9707\u306a\u3069\u306e\u707d\u5bb3\u306b\u3088\u308a\u767a\u751f\u3057\u305f\u640d\u5931<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u6642\u3005\u3001\u672c\u696d\u304c\u8d64\u5b57\u3060\u3063\u305f\u6642\u306b\u4f1a\u793e\u306e\u4fdd\u6709\u3057\u3066\u3044\u305f\u682a\u3084\u571f\u5730\u3092\u58f2\u5374\u3057\u3066\u5229\u76ca\u3092\u767a\u751f\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u6700\u7d42\u7684\u306a\u5229\u76ca\u3092\u5f37\u5f15\u306b\u9ed2\u5b57\u306b\u3059\u308b\u4f01\u696d\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u7d4c\u5e38\u5229\u76ca\u3068\u7a0e\u5f15\u5f53\u671f\u7d14\u5229\u76ca\u306e\u5dee\u3092\u898b\u308b\u3068\u3059\u3050\u306b\u308f\u304b\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3001\u672c\u8cea\u7684\u306b\u306f\u610f\u5473\u306e\u306a\u3044\u4f5c\u696d\u3060\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><b>\u3053\u306e\u3088\u3046\u306b\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3068\u306f\u3001\u30a4\u30ec\u30ae\u30e5\u30e9\u30fc\u306a\u53ce\u652f\u3082\u542b\u3081\u3066\u3069\u306e\u304f\u3089\u3044\u5132\u304b\u3063\u305f\u304b\u3092\u793a\u3059\u6307\u6a19\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/p>\n<h3><b>6-4.\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3068\u306f<\/b><\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/03_6-4\u4fee\u6b63-1024x264.png\" alt=\"\" width=\"868\" height=\"224\" class=\"aligncenter wp-image-1571 size-large\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/03_6-4\u4fee\u6b63-1024x264.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/03_6-4\u4fee\u6b63-300x77.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/03_6-4\u4fee\u6b63-768x198.png 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/03_6-4\u4fee\u6b63-1536x396.png 1536w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/03_6-4\u4fee\u6b63.png 1986w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3068\u306f\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u304b\u3089\u6cd5\u4eba\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u3092\u5dee\u3057\u5f15\u3044\u305f\u5229\u76ca\u3067\u300c\u4f1a\u793e\u304c\u6700\u7d42\u7684\u306b\u7a3c\u3044\u3060\u5229\u76ca\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u300c\u7a0e\u5f15\u5f8c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3084\u300c\u7d14\u5229\u76ca\u300d\u3068\u3044\u3046\u547c\u3070\u308c\u65b9\u3082\u3055\u308c\u307e\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u5f53\u671f\u7d14\u5229\u76ca\u306e\u8a08\u7b97\u65b9\u6cd5\uff1e<\/b><\/p>\n<ul>\n<li aria-level=\"1\"><span style=\"color: #ff0000;\"><b>\u5f53\u671f\u7d14\u5229\u76ca\u3000\uff1d\u3000\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3000\u30fc\u3000\u6cd5\u4eba\u7a0e\u7b49<\/b><\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u300c\u6cd5\u4eba\u7a0e\u7b49\u300d\u3068\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u7a0e\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u300c\u6cd5\u4eba\u7a0e\u7b49\u300d\u306e\u5185\u8a33\uff1e<\/b><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u6cd5\u4eba\u7a0e<\/b><\/li>\n<li aria-level=\"1\"><b>\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/b><\/li>\n<li aria-level=\"1\"><b>\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/b><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306b\u5f53\u671f\u7d14\u5229\u76ca\u3068\u306f\u3001\u81e8\u6642\u306e\u53ce\u5165\u3084\u652f\u51fa\u3082\u542b\u3081\u3066\u7a0e\u91d1\u3082\u5168\u3066\u652f\u6255\u3063\u305f\u5f8c\u306b\u6700\u7d42\u7684\u306b\u4f1a\u793e\u306b\u6b8b\u3063\u305f\u7d14\u7c8b\u306a\u5229\u76ca\u3092\u3042\u3089\u308f\u3059\u3082\u306e\u3067\u3059\u3002<br \/>\n\u524d\u671f\u306e\u6570\u5024\u3084\u7af6\u5408\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u793e\u306e\u6210\u9577\u6027\u306e\u628a\u63e1\u306b\u5f79\u7acb\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u4ee5\u5916\u306b\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u767b\u5834\u3059\u308b4\u3064\u306e\u5229\u76ca\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<br \/>\n\u3069\u308c\u3082\u7d4c\u55b6\u306e\u65b9\u5411\u6027\u3092\u691c\u8a0e\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u306e\u3067\u3001\u9055\u3044\u3092\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>7.\u7c97\u5229\u76ca\u306e\u7d4c\u55b6\u306b\u304a\u3051\u308b\u6d3b\u7528\u65b9\u6cd5<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u4ee5\u5916\u306e4\u7a2e\u306e\u5229\u76ca\u306b\u3064\u3044\u3066\u3082\u77e5\u308b\u3053\u3068\u3067\u3001\u3042\u3089\u305f\u3081\u3066\u7c97\u5229\u76ca\u306e\u7279\u5fb4\u3092\u8a8d\u8b58\u3067\u304d\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u5168\u3066\u306e\u5229\u76ca\u306e\u4e2d\u3067\u3082\u5927\u5143\u3068\u306a\u308b\u7c97\u5229\u76ca\u306f\u3001\u5229\u76ca\u306e\u6e90\u3068\u3082\u3044\u3046\u3079\u304d\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u3092\u7d4c\u55b6\u306b\u6d3b\u304b\u3059\u3053\u3068\u3067\u52b9\u7387\u7684\u306a\u7d4c\u55b6\u72b6\u614b\u306e\u5206\u6790\u3084\u65b9\u91dd\u6c7a\u5b9a\u3092\u5b9f\u65bd\u3067\u304d\u308b\u3088\u3046\u3001\u3053\u306e\u7ae0\u3067\u306f\u7c97\u5229\u76ca\u306e\u5177\u4f53\u7684\u306a\u6d3b\u7528\u65b9\u6cd5\u3092\u304a\u4f1d\u3048\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><b>7-1.\u539f\u4fa1\u306e\u59a5\u5f53\u6027\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u4ed5\u5165\u308c\u4fa1\u683c\u898b\u76f4\u3057\u306e\u5fc5\u8981\u6027\u3092\u5224\u65ad\u3067\u304d\u308b<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u306f\u3001\u58f2\u4e0a\u304b\u3089\u4ed5\u5165\u306b\u304b\u304b\u3063\u305f\u539f\u4fa1\u3092\u5f15\u3044\u305f\u91d1\u984d\u306a\u306e\u3067\u3001\u4ed5\u5165\u308c\u30b3\u30b9\u30c8\u304c\u59a5\u5f53\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306b\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u524d\u8ff0\u306e\u9774\u5c4b\u306e\u5834\u5408\u3002\u524d\u5e74\u3088\u308a\u3082\u7c97\u5229\u76ca\u7387\u304c10\uff05\u843d\u3061\u8fbc\u3093\u3067\u3044\u305f\u3068\u3057\u307e\u3059\u3002\u305d\u306e\u539f\u56e0\u3092\u78ba\u8a8d\u3057\u305f\u3068\u3053\u308d\u3001\u9774\u306e\u539f\u6750\u6599\u3068\u306a\u308b\u30b4\u30e0\u5e95\u306e\u539f\u6750\u6599\u306e\u5024\u4e0a\u3052\u304c\u3042\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3053\u306e\u5834\u5408\u540c\u696d\u4ed6\u793e\u306e\u7c97\u5229\u76ca\u7387\u3092\u6bd4\u8f03\u3057\u3066\u3001\u4ed6\u793e\u3082\u524d\u671f\u3068\u6bd4\u3079\u306610\uff05\u8fd1\u304f\u843d\u3061\u8fbc\u3093\u3067\u3044\u308c\u3070\u3001\u696d\u754c\u5168\u4f53\u304c\u539f\u6750\u6599\u8cbb\u9ad8\u9a30\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u81ea\u793e\u306e\u4ed5\u5165\u308c\u4fa1\u683c\u3060\u3051\u304c\u7279\u5225\u5272\u9ad8\u3060\u3063\u305f\u308f\u3051\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3092\u63a8\u6e2c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image5.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image5-1024x530.png\" alt=\"\" width=\"868\" height=\"449\" class=\"aligncenter size-large wp-image-1467\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image5-1024x530.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image5-300x155.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image5-768x398.png 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image5.png 1072w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/a><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u3053\u306e\u3088\u3046\u306b\u7c97\u5229\u76ca\u7387\u306f\u3001\u4ed5\u5165\u308c\u30b3\u30b9\u30c8\u304c\u524d\u671f\u3082\u3057\u304f\u306f\u4ed6\u793e\u3068\u6bd4\u8f03\u3057\u3066\u9069\u6b63\u306a\u306e\u304b\u3069\u3046\u304b\u3092\u77e5\u308a\u3001\u5fc5\u8981\u3067\u3042\u308c\u3070\u4ed5\u5165\u308c\u4fa1\u683c\u898b\u76f4\u3057\u306e\u5fc5\u8981\u6027\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3><b>7-2.\u5546\u54c1\u306e\u5e02\u5834\u512a\u4f4d\u6027\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u6539\u5584\u306e\u5fc5\u8981\u6027\u3092\u5224\u65ad\u3067\u304d\u308b<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u306f\u3001\u8ca9\u58f2\u4fc3\u9032\u8cbb\u3084\u5e83\u544a\u5ba3\u4f1d\u8cbb\u306a\u3069\u306e\u7d4c\u8cbb\u304c\u304b\u304b\u308b\u524d\u306e\u5229\u76ca\u306a\u306e\u3067\u3001\u7d14\u7c8b\u306b\u5546\u54c1\u306e\u4fa1\u5024\u3092\u306f\u304b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u7c97\u5229\u76ca\u7387\u304c\u4ed6\u793e\u3068\u6bd4\u8f03\u3057\u3066\u9ad8\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u81ea\u793e\u5546\u54c1\u306f\u4ed6\u793e\u306e\u5546\u54c1\u3088\u308a\u3082\u3046\u307e\u304f\u5dee\u5225\u5316\u3067\u304d\u3066\u3044\u3066\u5e02\u5834\u304b\u3089\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u3060\u3068\u3044\u3046\u3053\u3068\u304c\u308f\u304b\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53cd\u5bfe\u306b\u3001\u540c\u3058\u3088\u3046\u306a\u30d3\u30b8\u30cd\u30b9\u3092\u3057\u3066\u3044\u308b\u5225\u306e\u4f01\u696d\u3088\u308a\u3082\u7c97\u5229\u76ca\u7387\u304c\u8457\u3057\u304f\u4f4e\u3044\u5834\u5408\u306f\u3001\u5546\u54c1\u529b\u304c\u4f4e\u304f\u58f2\u308a\u8ca0\u3051\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u3044\u3048\u307e\u3059\u3002<br \/>\n\u3046\u307e\u304f\u5dee\u5225\u5316\u3059\u308b\u305f\u3081\u306b\u7814\u7a76\u958b\u767a\u306b\u529b\u3092\u5165\u308c\u305f\u308a\u3001\u30c8\u30ec\u30f3\u30c9\u3092\u5148\u8aad\u307f\u3057\u305f\u65b0\u5546\u54c1\u3092\u6295\u5165\u3059\u308b\u306a\u3069\u306e\u5de5\u592b\u304c\u5fc5\u8981\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image7.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image7-1024x572.png\" alt=\"\" width=\"868\" height=\"485\" class=\"aligncenter size-large wp-image-1469\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image7-1024x572.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image7-300x167.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image7-768x429.png 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image7.png 1048w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/a><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u3053\u306e\u3088\u3046\u306b\u3001\u7c97\u5229\u76ca\u7387\u3092\u4ed6\u793e\u3068\u6bd4\u3079\u3066\u81ea\u793e\u5546\u54c1\u306e\u5e02\u5834\u512a\u4f4d\u6027\u3092\u5ba2\u89b3\u7684\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u5546\u54c1\u6539\u5584\u306e\u5fc5\u8981\u6027\u3092\u6b63\u3057\u304f\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3><b>7-3.\u55b6\u696d\u5229\u76ca\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u8ca9\u58f2\u7ba1\u7406\u8cbb\u306e\u7121\u99c4\u3092\u78ba\u8a8d\u3057\u6539\u5584\u7b56\u3092\u7acb\u6848\u3067\u304d\u308b<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ed6\u306b\u3082\u7c97\u5229\u76ca\u306f\u3001\u8ca9\u58f2\u7ba1\u7406\u8cbb\u306e\u7121\u99c4\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u3082\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u8ca9\u58f2\u7ba1\u7406\u8cbb\u3068\u306f\u3001\u5546\u54c1\u306e\u8ca9\u58f2\u306e\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u4eba\u4ef6\u8cbb\u3084\u5e83\u544a\u8cbb\u3001\u8af8\u7d4c\u8cbb\u306a\u3069\u306e\u3053\u3068\u3002<br \/>\n\u7c97\u5229\u76ca\u304c\u3057\u3063\u304b\u308a\u3068\u78ba\u4fdd\u3067\u304d\u3066\u3044\u3066\u3082\u8ca9\u58f2\u7ba1\u7406\u8cbb\u3092\u4f7f\u3044\u3059\u304e\u3066\u3044\u308c\u3070\u55b6\u696d\u5229\u76ca\u306f\u5727\u8feb\u3055\u308c\u3066\u3001\u6700\u7d42\u7684\u306a\u5229\u76ca\u3082\u305d\u306e\u5206\u5c0f\u3055\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u3053\u3067\u7c97\u5229\u76ca\u3068\u55b6\u696d\u5229\u76ca\u3092\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u3001\u8ca9\u58f2\u7ba1\u7406\u8cbb\u306b\u7121\u99c4\u306f\u306a\u304b\u3063\u305f\u306e\u304b\u3092\u8abf\u3079\u3001\u5fc5\u8981\u3067\u3042\u308c\u3070\u6539\u5584\u7b56\u3092\u7acb\u6848\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>\n<a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image11.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image11.png\" alt=\"\" width=\"955\" height=\"536\" class=\"aligncenter size-full wp-image-1473\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image11.png 955w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image11-300x168.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image11-768x431.png 768w\" sizes=\"(max-width: 955px) 100vw, 955px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306b\u55b6\u696d\u5229\u76ca\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u8ca9\u58f2\u7ba1\u7406\u8cbb\u306e\u59a5\u5f53\u6027\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u6539\u5584\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>8.\u7c97\u5229\u76ca\u3092\u5897\u3084\u3059\u65b9\u6cd5<\/b><\/h2>\n<p>&nbsp;<\/p>\n<p>\n<a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image16.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image16.png\" alt=\"\" width=\"868\" height=\"348\" class=\"aligncenter size-full wp-image-1478\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image16.png 868w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image16-300x120.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/image16-768x308.png 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u3092\u6d3b\u7528\u3057\u3066\u7d4c\u55b6\u6539\u5584\u3092\u63a8\u9032\u3059\u308b\u305f\u3081\u306e\u65b9\u6cd5\u3092\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u3002<br \/>\n\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u614b\u3092\u5b89\u5b9a\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001\u6700\u7d42\u7684\u306a\u5229\u76ca\u304c\u9ed2\u5b57\u306e\u72b6\u614b\u3092\u5b89\u5b9a\u7684\u306b\u7d99\u7d9a\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u306b\u306f\u3001\u5229\u76ca\u306e\u5927\u5143\u3067\u3042\u308b\u300c\u7c97\u5229\u76ca\u300d\u306f\u5927\u304d\u3051\u308c\u3070\u5927\u304d\u3044\u307b\u3069\u826f\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u884c\u3044\u305f\u3044\u306e\u304c\u3001\u7c97\u5229\u76ca\u3092\u5897\u3084\u3059\u3053\u3068\u3002<br \/>\n\u305d\u306e\u305f\u3081\u306e\u65b9\u6cd5\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u4ee5\u4e0b\u306e2\u3064\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u7c97\u5229\u76ca\u3092\u5897\u3084\u3059\u65b9\u6cd5\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u76ca\u7387\u3092\u9ad8\u3081\u308b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca9\u58f2\u6570\u3092\u5897\u3084\u3059<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u3067\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><b>8-1.\u5229\u76ca\u7387\u3092\u9ad8\u3081\u308b<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u3072\u3068\u3064\u3081\u306e\u65b9\u6cd5\u306f\u300c\u5229\u76ca\u7387\u3092\u9ad8\u3081\u308b\u300d\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306b\u306f\u300c\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u5358\u4fa1\u3092\u4e0a\u3052\u308b\u3053\u3068\u300d\u3068\u300c\u539f\u4fa1\u3092\u4e0b\u3052\u308b\u3053\u3068\u300d\u306e2\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4><b>\u2460\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u5358\u4fa1\u3092\u4e0a\u3052\u308b\u65b9\u6cd5<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u306e\u8a08\u7b97\u306f\u300c\u58f2\u4e0a\u30fc\u539f\u4fa1\u300d\u306a\u306e\u3067\u3001\u539f\u4fa1\u306f\u305d\u306e\u307e\u307e\u3067\u58f2\u308a\u4e0a\u3052\u5358\u4fa1\u3092\u4e0a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u5229\u76ca\u3060\u3051\u304c\u5358\u7d14\u306b\u5927\u304d\u304f\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u5546\u54c1\u306f\u540c\u3058\u3082\u306e\u306a\u306e\u306b\u4fa1\u683c\u3060\u3051\u5024\u4e0a\u3052\u3059\u308b\u3068\u3001\u8cb7\u3063\u3066\u304f\u308c\u308b\u4eba\u306f\u6e1b\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u5546\u54c1\u306b\u4fa1\u5024\u3092\u3064\u3051\u308b\u3053\u3068\u3067\u5358\u4fa1\u3092\u9ad8\u3081\u308b\u3068\u3044\u3046\u5de5\u592b\u3092\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u9774\u306e\u30e1\u30fc\u30ab\u30fc\u3067\u3042\u308c\u3070\u3001\u65e2\u5b58\u54c1\u3088\u308a\u3082\u8db3\u306b\u30d5\u30a3\u30c3\u30c8\u3059\u308b\u3053\u3068\u3067\u901f\u304f\u8d70\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u6a5f\u80fd\u3092\u6301\u3063\u305f\u30b9\u30cb\u30fc\u30ab\u30fc\u3092\u958b\u767a\u3059\u308b\u3053\u3068\u3067\u3001<\/span><span style=\"font-weight: 400;\">\u6d88\u8cbb\u8005\u304c\u65e2\u5b58\u54c1\u3088\u308a\u3082\u9ad8\u3044\u4fa1\u5024\u3092\u8a8d\u3081\u3066\u304f\u308c\u308c\u3070\u5546\u54c1\u306e\u5358\u4fa1\u3092\u4e0a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\n\u4ed6\u793e\u306b\u306f\u306a\u3044\u3088\u3046\u306a\u6d17\u7df4\u3055\u308c\u305f\u30c7\u30b6\u30a4\u30f3\u3092\u3068\u308a\u3044\u308c\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u4f55\u3089\u304b\u306e\u4ed8\u52a0\u4fa1\u5024\u3067\u5546\u54c1\u306e\u5358\u4fa1\u3092\u9ad8\u3081\u308b\u305f\u3081\u306e\u5de5\u592b\u3092\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<h4><b>\u2461\u539f\u4fa1\u3092\u4e0b\u3052\u308b\u65b9\u6cd5<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u5229\u76ca\u7387\u3092\u9ad8\u3081\u308b\u305f\u3081\u306e2\u3064\u76ee\u306e\u65b9\u6cd5\u306f\u3001\u58f2\u4e0a\u539f\u4fa1\u3092\u4e0b\u3052\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002\u8ca9\u58f2\u4fa1\u683c\u3092\u5909\u66f4\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u539f\u4fa1\u3092\u4e0b\u3052\u308b\u3053\u3068\u3067\u7c97\u5229\u76ca\u3092\u5897\u3084\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u539f\u6750\u6599\u306e\u4ed5\u5165\u308c\u5148\u3092\u30b3\u30f3\u30da\u3067\u9078\u3076\u3053\u3068\u306b\u3057\u3066\u518d\u5ea6\u898b\u7a4d\u3082\u308a\u3092\u53d6\u308a\u76f4\u3059\u3053\u3068\u3067\u3001\u540c\u3058\u539f\u6750\u6599\u3067\u3082\u5358\u4fa1\u3092\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\n\u3082\u3057\u304f\u306f\u3001\u4eca\u307e\u3067\u3088\u308a\u3082\u5927\u30ed\u30c3\u30c8\u3067\u4e00\u62ec\u767a\u6ce8\u3059\u308b\u3053\u3068\u3067\u3001\u539f\u6750\u6599\u306e\u5358\u4fa1\u304c\u4e0b\u304c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u30b3\u30b9\u30c8\u30c0\u30a6\u30f3\u306f\u5229\u76ca\u7387\u6539\u5584\u306e\u305f\u3081\u306e\u57fa\u672c\u3067\u3059\u3002\u5fc5\u8981\u3067\u3042\u308c\u3070\u7a4d\u6975\u7684\u306b\u4ed5\u5165\u308c\u5148\u3068\u306e\u4ea4\u6e09\u3082\u884c\u3046\u3053\u3068\u3067\u3001\u52b9\u7387\u3088\u304f\u7c97\u5229\u76ca\u3092\u5897\u3084\u3059\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<h3><b>8-2.\u8ca9\u58f2\u6570\u3092\u5897\u3084\u3059<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u7c97\u5229\u306e\u91d1\u984d\u3092\u5897\u3084\u3057\u305f\u3044\u3060\u3051\u306a\u3089\u3001\u5358\u7d14\u306b\u300c\u8ca9\u58f2\u6570\u3092\u5897\u3084\u3059\u300d\u3068\u3044\u3046\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u88fd\u9020\u696d\u3067\u3042\u308c\u3070\u3001\u65e2\u5b58\u306e\u5378\u5148\u306b\u5225\u306e\u5e97\u8217\u3067\u3082\u53d6\u308a\u6271\u3063\u3066\u3082\u3089\u3048\u306a\u3044\u304b\u55b6\u696d\u3092\u304b\u3051\u305f\u308a\u3001\u65b0\u305f\u306a\u8ca9\u8def\u3068\u3057\u3066\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u901a\u8ca9\u3092\u59cb\u3081\u3066\u307f\u305f\u308a\u3059\u308b\u3068\u3044\u3046\u3084\u308a\u65b9\u3082\u826f\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n\u98f2\u98df\u5e97\u3067\u3042\u308c\u3070\u30011\u5e97\u8217\u3067\u306f\u306a\u304f\u591a\u5e97\u8217\u5c55\u958b\u3092\u3057\u305f\u308a\u55b6\u696d\u6642\u9593\u3092\u5ef6\u9577\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3067\u3001\u58f2\u4e0a\u91d1\u984d\u3092\u5897\u3084\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u6210\u9577\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3069\u3093\u3069\u3093\u898f\u6a21\u3092\u5927\u304d\u304f\u3059\u308b\u3053\u3068\u3067\u696d\u7e3e\u3092\u9ad8\u3081\u3066\u3044\u304d\u307e\u3059\u3002\u8ca9\u58f2\u6570\u3092\u5897\u3084\u3059\u3053\u3068\u3067\u7c97\u5229\u76ca\u3092\u5897\u3084\u3057\u3001\u7d4c\u55b6\u898f\u6a21\u306e\u62e1\u5927\u3092\u76ee\u6307\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>9.\u307e\u3068\u3081<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u3068\u306f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u5024\u3092\u793a\u3059\u5927\u5143\u306e\u5229\u76ca\u306e\u3053\u3068\u3067\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u300c\u58f2\u4e0a\u9ad8\u300d\u304b\u3089\u300c\u539f\u4fa1\u300d\u3092\u5f15\u3044\u305f\u91d1\u984d\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">\u3000<\/span><b>\uff1c\u7c97\u5229\u76ca\u306e\u8a08\u7b97\u65b9\u6cd5\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\uff08\u58f2\u4e0a\u7dcf\u5229\u76ca\uff09\uff1d\u3000\u58f2\u4e0a\u9ad8\u3000\uff0d\u3000\u539f\u4fa1\uff08\u58f2\u4e0a\u539f\u4fa1 or \u88fd\u9020\u539f\u4fa1\uff09<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u3092\u7b97\u51fa\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\u306f\u4ee5\u4e0b\u306e2\u70b9\u3067\u3057\u305f\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">\u3000<\/span><b>\uff1c\u7c97\u5229\u76ca\u3092\u7b97\u51fa\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u696d\u7a2e\u306b\u3088\u3063\u3066\u300c\u539f\u4fa1\u300d\u306e\u7bc4\u56f2\u304c\u7570\u306a\u308b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9f\u969b\u306e\u58f2\u4e0a\u306b\u5bfe\u3059\u308b\u539f\u4fa1\u306e\u307f\u3092\u5f15\u304f<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u7c97\u5229\u76ca\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u306e\u91cd\u8981\u6027\u3068\u3057\u3066\u4ee5\u4e0b\u3082\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">\u3000<\/span><b>\uff1c\u7c97\u5229\u76ca\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u306e\u91cd\u8981\u6027\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u793e\u306e\u5546\u54c1\u306e\u9b45\u529b\u3092\u3042\u3089\u308f\u3059\u6307\u6a19\u3060\u304b\u3089\u672c\u696d\u306e\u5b89\u5b9a\u6027\u3084\u52e2\u3044\u306a\u3069\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u975e\u5e38\u306b\u91cd\u8981<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u3048\u308b\u7d4c\u8cbb\u306e\u4e0a\u9650\u306e\u76ee\u5b89\u306b\u306a\u308b\u304b\u3089\u7d4c\u8cbb\u306e\u4e0a\u9650\u984d\u3092\u628a\u63e1\u3057\u3066\u8d64\u5b57\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u7c97\u5229\u76ca\u3092\u5b9f\u969b\u306b\u7d4c\u55b6\u306b\u6d3b\u304b\u3059\u305f\u3081\u306b\u306f\u91d1\u984d\u3092\u77e5\u308b\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u3067\u3001\u81ea\u793e\u306e\u524d\u5e74\u6bd4\u3084\u4ed6\u793e\u306e\u696d\u7e3e\u3068\u6bd4\u8f03\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u5272\u5408\u3067\u6bd4\u8f03\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<br \/>\n\u3053\u306e\u3068\u304d\u306e\u5272\u5408\u306e\u3053\u3068\u3092\u300c\u7c97\u5229\u76ca\u7387\u300d\u3068\u547c\u3073\u307e\u3057\u305f\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u7c97\u5229\u76ca\u7387\u3068\u306f\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f2\u4e0a\u306b\u5bfe\u3059\u308b\u7c97\u5229\u76ca\u306e\u5272\u5408\u306e\u3053\u3068\u3002\u58f2\u4e0a\u7dcf\u5229\u76ca\u3001\u7c97\u5229\u7387\u3068\u3082\u547c\u3070\u308c\u308b\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u7387\uff08\uff05\uff09\uff08\uff1d\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\u7387\u30fb\u7c97\u5229\u7387\uff09\uff1d \u7c97\u5229\u76ca\uff08\uff1d\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\uff09\u00f7 \u58f2\u4e0a\u9ad8 \u00d7 100<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u696d\u306e\u53ce\u76ca\u6027\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u57fa\u672c\u7684\u306a\u6307\u6a19\u3002\u6bd4\u7387\u304c\u9ad8\u3044\u307b\u3069\u53ce\u76ca\u6027\u304c\u826f\u3044\u3068\u898b\u306a\u3055\u308c\u308b\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u305d\u3057\u3066\u3001\u7c97\u5229\u76ca\u4ee5\u5916\u306b\u3082\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u8aad\u307f\u89e3\u3044\u3066\u7d4c\u55b6\u306b\u6d3b\u304b\u3059\u305f\u3081\u306e\u91cd\u8981\u306a\u5229\u76ca\u304c\u3042\u308b\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u306e\u7279\u5fb4\u306b\u3064\u3044\u3066\u3082\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a18\u8f09\u3055\u308c\u308b5\u7a2e\u985e\u306e\u5229\u76ca\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u58f2\u4e0a\u7dcf\u5229\u76ca\uff1a\u7c97\u5229\u76ca\u306e\u3053\u3068\u3002\u58f2\u4e0a\u304b\u3089\u4ed5\u5165\u308c\u539f\u4fa1\u3092\u5f15\u3044\u305f\u3082\u306e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u55b6\u696d\u5229\u76ca\uff1a\u58f2\u4e0a\u7dcf\u5229\u76ca\uff08\u7c97\u5229\u76ca\uff09\u304b\u3089\u55b6\u696d\u6d3b\u52d5\u306e\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\uff08\u8ca9\u58f2\u7ba1\u7406\u8cbb\uff09\u3092\u5f15\u3044\u305f\u5229\u76ca\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u5e38\u5229\u76ca\uff1a\u672c\u696d\u4ee5\u5916\u306e\u53ce\u5165\u3084\u652f\u51fa\u3082\u542b\u3081\u305f\u53ce\u76ca\u6027\u3092\u793a\u3059\u5229\u76ca\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u5f15\u524d\u5f53\u671f\u5229\u76ca\uff1a\u30a4\u30ec\u30ae\u30e5\u30e9\u30fc\u306a\u640d\u5931\u3084\u5229\u76ca\u3082\u542b\u3081\u305f\u5229\u76ca\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u671f\u7d14\u5229\u76ca\uff1a\u7a0e\u91d1\u3092\u652f\u6255\u3063\u305f\u5f8c\u306e\u6700\u7d42\u7684\u306a\u5229\u76ca<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u6700\u5f8c\u306b\u3001\u7c97\u5229\u76ca\u3092\u7d4c\u55b6\u306b\u6d3b\u304b\u3059\u3053\u3068\u3067\u52b9\u7387\u7684\u306a\u7d4c\u55b6\u72b6\u614b\u306e\u5206\u6790\u3084\u65b9\u91dd\u6c7a\u5b9a\u3092\u5b9f\u65bd\u3067\u304d\u308b\u3088\u3046\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7c97\u5229\u76ca\u306e\u5177\u4f53\u7684\u306a\u6d3b\u7528\u65b9\u6cd5\u3068\u7c97\u5229\u76ca\u3092\u5897\u3084\u3059\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3082\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u7c97\u5229\u76ca\u306e\u6d3b\u7528\u65b9\u6cd5\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u539f\u4fa1\u306e\u59a5\u5f53\u6027\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u4ed5\u5165\u308c\u4fa1\u683c\u898b\u76f4\u3057\u306e\u5fc5\u8981\u6027\u3092\u5224\u65ad\u3067\u304d\u308b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u54c1\u306e\u5e02\u5834\u512a\u4f4d\u6027\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u6539\u5584\u306e\u5fc5\u8981\u6027\u3092\u5224\u65ad\u3067\u304d\u308b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u55b6\u696d\u5229\u76ca\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u8ca9\u58f2\u7ba1\u7406\u8cbb\u306e\u7121\u99c4\u3092\u78ba\u8a8d\u3057\u6539\u5584\u7b56\u3092\u7acb\u6848\u3067\u304d\u308b<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<tbody>\n<tr>\n<td>\n<p><b>\u3000\uff1c\u7c97\u5229\u76ca\u3092\u5897\u3084\u3059\u65b9\u6cd5\uff1e<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5229\u76ca\u7387\u3092\u9ad8\u3081\u308b<br \/>\n<\/span>\u2460\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u5358\u4fa1\u3092\u4e0a\u3052\u308b<br \/>\n\u2461\u539f\u4fa1\u3092\u4e0b\u3052\u308b<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca9\u58f2\u6570\u3092\u5897\u3084\u3059<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u3044\u305f\u3053\u3068\u3067\u3001\u7c97\u5229\u76ca\u306e\u57fa\u790e\u3084\u91cd\u8981\u6027\u30fb\u7d4c\u55b6\u306b\u6d3b\u304b\u3059\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u65b9\u6cd5\u307e\u3067\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u81ea\u793e\u306b\u5408\u3063\u305f\u7c97\u5229\u76ca\u3092\u6d3b\u7528\u65b9\u6cd5\u3092\u3068\u308b\u3053\u3068\u3067\u3001\u52b9\u7387\u306e\u826f\u3044\u9ed2\u5b57\u7d4c\u55b6\u306b\u5f79\u7acb\u3066\u3066\u3044\u305f\u3060\u3051\u308b\u3068\u5e78\u3044\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u7c97\u5229\u76ca\u3068\u306f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u5024\u3092\u793a\u3059\u5229\u76ca\u306e\u3053\u3068\u3067\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u300c\u58f2\u4e0a\u9ad8\u300d\u304b\u3089\u300c\u539f\u4fa1\u300d\u3092\u5f15\u3044\u305f\u91d1\u984d\u3092\u6307\u3057\u307e\u3059\u3002 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