{"id":3709,"date":"2021-10-29T23:58:46","date_gmt":"2021-10-29T14:58:46","guid":{"rendered":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/?p=3709"},"modified":"2025-05-28T11:50:49","modified_gmt":"2025-05-28T02:50:49","slug":"analysis-of-balance-sheet","status":"publish","type":"post","link":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/analysis-of-balance-sheet","title":{"rendered":"\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u898b\u65b9\u3092\u56f3\u89e3\uff01\u7d4c\u55b6\u8005\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d7\u3064\u306e\u78ba\u8a8d\u30dd\u30a4\u30f3\u30c8"},"content":{"rendered":"<p><b>\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306f\u300c\u4e00\u5b9a\u6642\u70b9\uff08\u6c7a\u7b97\u65e5\uff09\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u8ca1\u653f\u72b6\u614b\u300d\u3092\u8868\u3057\u305f\u6c7a\u7b97\u66f8\u3067\u3001\u305d\u306e\u4f01\u696d\u304c\u4e8b\u696d\u306e\u305f\u3081\u306e\u8cc7\u91d1\u3092\u3069\u306e\u3088\u3046\u306b\u96c6\u3081\u3066\u4fdd\u6709\u30fb\u904b\u7528\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u793a\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u7d4c\u55b6\u72b6\u6cc1\u3092\u5ba2\u89b3\u7684\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3001\u5012\u7523\u3057\u306b\u304f\u3044\u5b89\u5168\u306a\u4f1a\u793e\u306a\u306e\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e00\u898b\u3001\u5c02\u9580\u7528\u8a9e\u3084\u6570\u5b57\u304c\u591a\u304f\u8907\u96d1\u305d\u3046\u306b\u898b\u3048\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u57fa\u672c\u7684\u306a\u898b\u65b9\u3055\u3048\u77e5\u3063\u3066\u3044\u308c\u3070\u7c21\u5358\u306b\u8aad\u307f\u89e3\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p><b>\u3057\u304b\u3057\u3001\u300c\u7d4c\u55b6\u8005\u3060\u304c\u6570\u5b57\u304c\u82e6\u624b\u3067\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u300d\u300c\u3064\u3044\u5fd9\u3057\u304f\u3066\u7d4c\u7406\u62c5\u5f53\u306b\u307e\u304b\u305b\u3063\u304d\u308a\u306b\u306a\u3063\u3066\u3044\u308b\u300d\u3068\u81ea\u5206\u3067\u304d\u3061\u3093\u3068\u7406\u89e3\u3067\u304d\u3066\u3044\u306a\u3044\u72b6\u614b\u306b\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u3068\u3001\u81ea\u793e\u306e\u696d\u7e3e\u3092\u6b63\u3057\u304f\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u6c17\u3065\u3044\u305f\u3089\u53d6\u308a\u8fd4\u3057\u304c\u3064\u304b\u306a\u3044\u307b\u3069\u8ca1\u653f\u72b6\u6cc1\u304c\u60aa\u5316\u3057\u3066\u3044\u305f\u2026\u3068\u3044\u3046\u4e8b\u614b\u3092\u62db\u3044\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4f1a\u8a08\u306e\u77e5\u8b58\u304c\u306a\u3044\u521d\u5fc3\u8005\u306e\u65b9\u3067\u3082\u308f\u304b\u308a\u3084\u3059\u3044\u3088\u3046\u306b\u3001\u3067\u304d\u308b\u3060\u3051\u5c02\u9580\u7528\u8a9e\u3092\u4f7f\u7528\u305b\u305a\u306b\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u57fa\u672c\u7684\u306a\u69cb\u9020<\/b><\/li>\n<li aria-level=\"1\"><b>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u898b\u65b9<\/b><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u6d3b\u7528\u3057\u3066\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u3078\u9032\u3080\u305f\u3081\u306b\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u6d3b\u7528\u3057\u3066\u52b9\u7387\u3088\u304f\u7d4c\u55b6\u6539\u5584\u3092\u9032\u3081\u308b\u65b9\u6cd5\u300d\u3082\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u3051\u308b\u3068\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6b63\u3057\u3044\u8aad\u307f\u65b9\u304c\u308f\u304b\u3063\u3066\u81ea\u793e\u306e\u696d\u7e3e\u3092\u628a\u63e1\u3067\u304d\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u793e\u3092\u3082\u3063\u3068\u6210\u9577\u3055\u305b\u308b\u305f\u3081\u306e\u7d4c\u55b6\u6539\u5584\u3092\u52b9\u7387\u3088\u304f\u9032\u3081\u308b\u305f\u3081\u306e\u65b9\u6cd5\u307e\u3067\u308f\u304b\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u308c\u3067\u306f\u3055\u3063\u305d\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/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.\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306f<\/b><\/h2>\n<p><b>\u5192\u982d\u3067\u3082\u304a\u4f1d\u3048\u3057\u305f\u901a\u308a\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u3068\u306f\u3001\u300c\u4e00\u5b9a\u6642\u70b9\uff08\u6c7a\u7b97\u65e5\uff09\u306b\u304a\u3051\u308b\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u300d\u3092\u8868\u3057\u305f\u6c7a\u7b97\u66f8\u3067\u3001\u305d\u306e\u4f1a\u793e\u304c\u4e8b\u696d\u306e\u305f\u3081\u306e\u8cc7\u91d1\u3092\u3069\u306e\u3088\u3046\u306b\u96c6\u3081\u3066\u4fdd\u6709\u30fb\u904b\u7528\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u793a\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u3001B\/S\uff09\u3068\u306f<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>\u6c7a\u7b97\u65e5\u6642\u70b9\u306e\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u3092\u8868\u3057\u305f\u6c7a\u7b97\u66f8\u306e\u3072\u3068\u3064\u3067\u3001\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u3068\u3082\u547c\u3070\u308c\u308b\u3002\u8cc7\u91d1\u8abf\u9054\u306e\u72b6\u6cc1\u3084\u3001\u8cc7\u91d1\u3092\u3069\u306e\u3088\u3046\u306b\u4fdd\u6709\u30fb\u904b\u7528\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u5ba2\u89b3\u7684\u306b\u6570\u5b57\u3067\u793a\u3059\u3002<\/b><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/20cfce153c6dcbd30dc35695758066ae.png\" alt=\"\" width=\"728\" height=\"720\" class=\"aligncenter size-full wp-image-3852\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/20cfce153c6dcbd30dc35695758066ae.png 728w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/20cfce153c6dcbd30dc35695758066ae-300x297.png 300w\" sizes=\"(max-width: 728px) 100vw, 728px\" \/>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u5de6\u5074\u306b\u8cc7\u7523\u3092\u3001\u53f3\u5074\u306b\u8ca0\u50b5\u3068\u7d14\u8cc7\u7523\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3067\u3001\u3069\u306e\u304f\u3089\u3044\u501f\u91d1\u3084\u8cc7\u7523\u304c\u3042\u308b\u306e\u304b\u3001\u3068\u3044\u3063\u305f\u8ca1\u653f\u72b6\u6cc1\u304c\u4e00\u76ee\u3067\u308f\u304b\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><b>\u307e\u305f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u3088\u3046\u306b1\u5e74\u9593\u306e\u4f1a\u793e\u306e\u6210\u7e3e\u3092\u793a\u3057\u305f\u3088\u3046\u306a\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u6c7a\u7b97\u65e5\u3068\u3044\u3046\u300c\u4e00\u6642\u70b9\u306e\u307f\u300d\u306e\u72b6\u6cc1\u3092\u793a\u3059\u3082\u306e\u3067\u3042\u308b\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<h3><b>1-1.\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u7d14\u8cc7\u7523\u306e3\u30d6\u30ed\u30c3\u30af\u306b\u5206\u304b\u308c\u308b<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b3\u3064\u306e\u30d6\u30ed\u30c3\u30af\u306b\u5206\u304b\u308c\u3066\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5de6\u5074\u306f\u300c\u8cc7\u7523\u300d\u3001\u53f3\u5074\u306b\u306f\u300c\u8ca0\u50b5\u300d\u3068\u300c\u7d14\u8cc7\u7523\u300d\u304c\u5165\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/041c8e89b678b46731ac2144bc87c2e7-1.png\" alt=\"\" width=\"738\" height=\"720\" class=\"aligncenter size-full wp-image-3853\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/041c8e89b678b46731ac2144bc87c2e7-1.png 738w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/041c8e89b678b46731ac2144bc87c2e7-1-300x293.png 300w\" sizes=\"(max-width: 738px) 100vw, 738px\" \/><\/p>\n<p><b>\u5de6\u5074\u306e\u8cc7\u7523\u30d6\u30ed\u30c3\u30af\u306f\u300c\u904b\u7528\u5f62\u614b\u300d\u3092\u6307\u3059\u90e8\u5206\u3067\u3001\u8abf\u9054\u3057\u3066\u304d\u305f\u304a\u91d1\u3092\u4f55\u306b\u4f7f\u3063\u305f\u306e\u304b\u3092\u8868\u3057\u307e\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u73fe\u91d1\u306e\u307e\u307e\u4fdd\u6709\u3057\u7d9a\u3051\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308c\u3070\u3001\u8ca9\u58f2\u3059\u308b\u305f\u3081\u306e\u5546\u54c1\u3092\u4ed5\u5165\u308c\u305f\u308a\u3001\u5546\u54c1\u3092\u88fd\u9020\u3059\u308b\u305f\u3081\u306e\u6a5f\u68b0\u8a2d\u5099\u3092\u8cfc\u5165\u3057\u305f\u308a\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u305d\u308c\u306b\u5bfe\u3057\u3066\u53f3\u5074\u306e\u300c\u8ca0\u50b5\u300d\u3068\u300c\u7d14\u8cc7\u7523\u300d\u306e\u30d6\u30ed\u30c3\u30af\u306f2\u3064\u5408\u308f\u305b\u3066\u300c\u8abf\u9054\u6e90\u6cc9\u300d\u3092\u793a\u3057\u3001\u305d\u3082\u305d\u3082\u305d\u306e\u304a\u91d1\u3092\u3069\u3053\u304b\u3089\u6301\u3063\u3066\u304d\u305f\u306e\u304b\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u9280\u884c\u304b\u3089\u501f\u308a\u5165\u308c\u305f\u304a\u91d1\u306e\u5834\u5408\u306f\u300c\u8ca0\u50b5\u300d\u306b\u3001\u682a\u3068\u5f15\u304d\u63db\u3048\u306b\u682a\u4e3b\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u304a\u91d1\u306f\u8cc7\u672c\u91d1\u3068\u3057\u3066\u300c\u7d14\u8cc7\u7523\u300d\u306b\u5165\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u3001\u8abf\u9054\u3057\u3066\u304d\u305f\u304a\u91d1\u3092\u4f55\u306b\u4f7f\u3063\u305f\u304b\uff08\u3082\u3057\u304f\u306f\u4f7f\u308f\u305a\u73fe\u91d1\u306e\u307e\u307e\u4fdd\u6709\u3057\u3066\u3044\u308b\u306e\u304b\uff09\u3092\u8868\u3059\u5de6\u5074\u306e\u300c\u904b\u7528\u5f62\u614b\u300d\u3068\u3001\u305d\u306e\u304a\u91d1\u304c\u5143\u3005\u3069\u306e\u3088\u3046\u306b\u8abf\u9054\u3055\u308c\u305f\u304b\u3092\u8868\u3059\u53f3\u5074\u306e\u300c\u8abf\u9054\u6e90\u6cc9\u300d\u306f\u305d\u308c\u305e\u308c\u306e\u5408\u8a08\u984d\u304c\u5e38\u306b\u30a4\u30b3\u30fc\u30eb\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8a73\u3057\u304f\u306f\u3001\u6b21\u306e\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u30eb\u30fc\u30eb\u300d\u3067\u6539\u3081\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><b>1-2.\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u30eb\u30fc\u30eb<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u30eb\u30fc\u30eb<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>\u5de6\u5074\uff08\u904b\u7528\u5f62\u614b\uff09\u3068\u53f3\u5074\uff08\u8abf\u9054\u6e90\u6cc9\uff09\u306e\u5408\u8a08\u91d1\u984d\u306f\u5fc5\u305a\u4e00\u81f4\u3059\u308b<\/b><\/li>\n<li aria-level=\"1\"><b>\u304a\u91d1\u3067\u8868\u305b\u306a\u3044\u3082\u306e\u306f\u8a18\u8f09\u3055\u308c\u306a\u3044<\/b><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>1\u306f\u3001\u5148\u307b\u3069\u304a\u4f1d\u3048\u3057\u305f\u901a\u308a\u8abf\u9054\u3057\u305f\u304a\u91d1\u304c\u3059\u3079\u3066\u3069\u306e\u3088\u3046\u306b\u4f7f\u308f\u308c\u305f\u306e\u304b\u3092\u8a18\u8f09\u3059\u308b\u3068\u3044\u3046\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6027\u8cea\u4e0a\u3001\u5de6\u5074\u3068\u53f3\u5074\u306e\u5408\u8a08\u91d1\u984d\u306f\u5fc5\u305a\u540c\u3058\u306b\u306a\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u5f0f\u3067\u8868\u3059\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><b><\/b><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u300c\u8cc7\u7523\u300d\uff1d\u300c\u8ca0\u50b5\u300d\uff0b\u300c\u7d14\u8cc7\u7523\u300d<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/3d286c066077720590e492e614c9bbcc.png\" alt=\"\" width=\"684\" height=\"720\" class=\"aligncenter size-full wp-image-3854\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/3d286c066077720590e492e614c9bbcc.png 684w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/3d286c066077720590e492e614c9bbcc-285x300.png 285w\" sizes=\"(max-width: 684px) 100vw, 684px\" \/>\u4e0a\u8a18\u306e\u30eb\u30fc\u30eb\u306f\u57fa\u790e\u7684\u306a\u3082\u306e\u306a\u306e\u3067\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><b>2\u3064\u76ee\u306e\u300c\u304a\u91d1\u3067\u8868\u305b\u306a\u3044\u3082\u306e\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u30d6\u30e9\u30f3\u30c9\u3084\u30ce\u30a6\u30cf\u30a6\u306a\u3069\u306e\u3088\u3046\u306b\u3001\u58f2\u4e0a\u306b\u3064\u306a\u304c\u308b\u8981\u7d20\u3067\u306f\u3042\u308b\u304c\u3001\u91d1\u92ad\u7684\u306b\u4fa1\u5024\u3092\u306f\u304b\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3082\u306e\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u8001\u8217\u548c\u83d3\u5b50\u5e97\u306a\u3069\u306f\u4f1d\u7d71\u3084\u6b74\u53f2\u3068\u3044\u3063\u305f\u30d6\u30e9\u30f3\u30c9\u529b\u304c\u3042\u308a\u305d\u308c\u3092\u96c6\u5ba2\u306b\u3064\u306a\u3052\u3066\u3044\u307e\u3059\u304c\u3001\u679c\u305f\u3057\u3066\u305d\u306e\u4fa1\u5024\u306f\u3069\u308c\u307b\u3069\u306a\u306e\u304b\u3068\u3044\u3046\u3068\u3001\u5177\u4f53\u7684\u306b\u300c\u3044\u304f\u3089\u300d\u3068\u91d1\u984d\u3067\u63db\u7b97\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><b>\u305f\u3060\u3057\u3001\u300c\u7279\u8a31\u6a29\u300d\u3084\u300c\u5546\u6a19\u6a29\u300d\u306a\u3069\u306e\u3088\u3046\u306b\u77e5\u7684\u8ca1\u7523\u6a29\u3092\u53d6\u5f97\u3057\u305f\u3082\u306e\u306e\u5834\u5408\u306f\u3001\u51fa\u9858\u6599\u3084\u767b\u9332\u8cbb\u7528\u306a\u3069\u305d\u306e\u53d6\u5f97\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3092\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/p>\n<h3><b>1-3.\u8cb8\u501f\u5bfe\u7167\u8868\u304b\u3089\u308f\u304b\u308b\u3053\u3068<\/b><\/h3>\n<p><b>\u8cb8\u501f\u5bfe\u7167\u8868\u304b\u3089\u306f\u3001\u305d\u306e\u4f1a\u793e\u304c\u5012\u7523\u3057\u306b\u304f\u3044\u5b89\u5168\u306a\u8ca1\u653f\u72b6\u6cc1\u306a\u306e\u304b\u3069\u3046\u304b\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306a\u5185\u5bb9\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u8cb8\u501f\u5bfe\u7167\u8868\u304b\u3089\u308f\u304b\u308b\u3053\u3068<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>\u4f1a\u793e\u306e\u8cc7\u91d1\u7e70\u308a\u304c\u3046\u307e\u304f\u3044\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b<\/b><\/li>\n<li aria-level=\"1\"><b>\u652f\u6255\u3044\u80fd\u529b\u306f\u5341\u5206\u306b\u3042\u308b\u304b\u3069\u3046\u304b<\/b><\/li>\n<li aria-level=\"1\"><b>\u5012\u7523\u306e\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u304b\u3069\u3046\u304b<\/b><\/li>\n<li aria-level=\"1\"><b>\u52b9\u7387\u3088\u304f\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u304b<\/b><\/li>\n<li aria-level=\"1\"><b>\u4fdd\u6709\u3057\u3066\u3044\u308b\u8cc7\u7523\u306e\u5185\u8a33\u306f\u3069\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u304b<\/b><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u300c1\u5e74\u4ee5\u5185\u306b\u8fd4\u6e08\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u501f\u308a\u5165\u308c\u91d1\u304c500\u4e07\u5186\u5206\u3042\u308b\u306e\u306b\u3001\u3059\u3050\u306b\u73fe\u91d1\u5316\u3067\u304d\u308b\u304a\u91d1\u304c300\u4e07\u5186\u3057\u304b\u624b\u5143\u306b\u306a\u3044\u300d\u3068\u3044\u3046\u5834\u5408\u3001\u5728\u5eab\u306e\u5546\u54c1\u3092\u78ba\u5b9f\u306b\u8ca9\u58f2\u3057\u3066\u73fe\u91d1\u5316\u3057\u306a\u3051\u308c\u3070\u305d\u306e\u8ca0\u50b5\u3092\u8fd4\u6e08\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u8ca1\u52d9\u9762\u306e\u5b89\u5168\u6027\u306f\u4f4e\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d4c\u55b6\u8005\u3067\u3042\u308c\u3070\u8ab0\u3067\u3082\u3001\u81ea\u5206\u306e\u4f1a\u793e\u3092\u5065\u5168\u306a\u8ca1\u653f\u72b6\u614b\u306b\u4fdd\u3063\u3066\u304a\u304d\u305f\u3044\u306f\u305a\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u306b\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u304b\u3089\u4e0a\u8a18\u306e\u3088\u3046\u306a\u9805\u76ee\u3092\u8aad\u307f\u89e3\u304d\u3001\u73fe\u5728\u306e\u81ea\u793e\u306e\u72b6\u6cc1\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u7d4c\u55b6\u6539\u5584\u306b\u6d3b\u304b\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2><b>2.\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u57fa\u672c\u7684\u306a\u69cb\u9020<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u57fa\u672c\u7684\u306a\u69cb\u9020\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/588f5dc5c85286438783f2302a488dbe-1.png\" alt=\"\" width=\"842\" height=\"720\" class=\"aligncenter size-full wp-image-3855\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/588f5dc5c85286438783f2302a488dbe-1.png 842w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/588f5dc5c85286438783f2302a488dbe-1-300x257.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/588f5dc5c85286438783f2302a488dbe-1-768x657.png 768w\" sizes=\"(max-width: 842px) 100vw, 842px\" \/>\u300c\u8cc7\u7523\u306e\u90e8\u300d\u306f\u63db\u91d1\u306e\u3057\u3084\u3059\u3055\u306b\u3088\u3063\u3066\u300c\u6d41\u52d5\u8cc7\u7523\u300d\u3068\u300c\u56fa\u5b9a\u8cc7\u7523\u300d\u306b\u5206\u3051\u3089\u308c\u3001\u300c\u8ca0\u50b5\u306e\u90e8\u300d\u3082\u540c\u3058\u3088\u3046\u306b\u300c\u6d41\u52d5\u8ca0\u50b5\u300d\u3068\u300c\u56fa\u5b9a\u8ca0\u50b5\u300d\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\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>2-1.\u8cc7\u7523\u306e\u90e8<\/b><\/h3>\n<p><b>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u300c\u8cc7\u7523\u306e\u90e8\u300d\u306b\u306f\u3001\u300c\u73fe\u91d1\u300d\u3084\u300c\u58f2\u5374\u3059\u308b\u3053\u3068\u3067\u73fe\u91d1\u5316\u3067\u304d\u308b\u3082\u306e\u300d\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u4e0a\u534a\u5206\u306f\u300c\u6d41\u52d5\u8cc7\u7523\u300d\u3001\u4e0b\u534a\u5206\u306f\u300c\u56fa\u5b9a\u8cc7\u7523\u300d\u3068\u3044\u3046\u98a8\u306b\u5206\u3051\u3066\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><b><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/8ec6a9c9f17f674d2b5aa83ddff080e1.png\" alt=\"\" width=\"752\" height=\"684\" class=\"aligncenter size-full wp-image-3856\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/8ec6a9c9f17f674d2b5aa83ddff080e1.png 752w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/8ec6a9c9f17f674d2b5aa83ddff080e1-300x273.png 300w\" sizes=\"(max-width: 752px) 100vw, 752px\" \/>\u6d41\u52d5\u8cc7\u7523\u3068\u306f\u300c\u73fe\u91d1\u5316\u3057\u3084\u3059\u3044\u8cc7\u7523\u300d\u306e\u3053\u3068\u3067\u3001\u73fe\u91d1\u305d\u306e\u3082\u306e\u3084\u58f2\u639b\u91d1\u3001\u5546\u54c1\u306a\u3069\u304c\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u6d41\u52d5\u8cc7\u7523\u3068\u306f<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>\u4e00\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u5316\u3055\u308c\u308b\u3082\u306e<\/b><\/li>\n<\/ul>\n<p><b>\uff08\u4f8b\uff09\u73fe\u9810\u91d1\u3001\u53d7\u53d6\u624b\u5f62\u3001\u58f2\u639b\u91d1\u3001\u5546\u54c1\u30011\u5e74\u4ee5\u5185\u306b\u8fd4\u6e08\u3055\u308c\u308b\u77ed\u671f\u8cb8\u4ed8\u91d1\u306a\u3069<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u305d\u308c\u306b\u5bfe\u3057\u3066\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\u3001\u4e8b\u696d\u306e\u305f\u3081\u306b\u9577\u671f\u7684\u306b\u4f7f\u7528\u3059\u308b\u76ee\u7684\u3067\u4fdd\u6709\u3057\u3066\u3044\u308b\u5efa\u7269\u3084\u571f\u5730\u3001\u6a5f\u68b0\u8a2d\u5099\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069\u306e\u300c1\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u5316\u3057\u306b\u304f\u3044\u8cc7\u7523\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u56fa\u5b9a\u8cc7\u7523\u3068\u306f<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>\u3059\u3050\u306b\u63db\u91d1\u3057\u306b\u304f\u3044\u3082\u306e<\/b><\/li>\n<\/ul>\n<p><b>\uff08\u4f8b\uff09\u5efa\u7269\u3084\u571f\u5730\u3001\u6a5f\u68b0\u8a2d\u5099\u3001\u8eca\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u77e5\u7684\u8ca1\u7523\u6a29\u3001\u9577\u671f\u7684\u306b\u4fdd\u6709\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u3001\u9577\u671f\u8cb8\u4ed8\u91d1\u306a\u3069<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u3082\u3057\u8cc7\u7523\u304c\u305f\u304f\u3055\u3093\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u30011\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u5316\u3067\u304d\u308b\u6d41\u52d5\u8cc7\u7523\u304c\u6975\u7aef\u306b\u5c11\u306a\u3044\u5834\u5408\u306f\u3001\u8cc7\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u601d\u308f\u306c\u793e\u4f1a\u60c5\u52e2\u306e\u5909\u5316\u3084\u30c8\u30e9\u30d6\u30eb\u306a\u3069\u3067\u58f2\u4e0a\u304c\u843d\u3061\u305f\u308a\u7d4c\u8cbb\u304c\u81a8\u3089\u3093\u3060\u308a\u3057\u305f\u6642\u306b\u3001\u7d66\u4e0e\u652f\u6255\u3044\u3084\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u306a\u3069\u306b\u5fc5\u8981\u306a\u73fe\u91d1\u3092\u5de5\u9762\u3057\u306b\u304f\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3067\u3059\u3002<\/span><\/p>\n<p><b>\u305d\u306e\u305f\u3081\u3001\u6d41\u52d5\u8cc7\u7523\u304c\u591a\u3044\u307b\u3046\u304c\u3064\u3076\u308c\u306b\u304f\u3044\u5b89\u5b9a\u3057\u305f\u7d4c\u55b6\u72b6\u614b\u3060\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/b><\/p>\n<h3><b>2-2.\u8ca0\u50b5\u306e\u90e8<\/b><\/h3>\n<p><b>\u300c\u8ca0\u50b5\u306e\u90e8\u300d\u306b\u306f\u3001\u300c\u4ed6\u4eba\u304b\u3089\u501f\u308a\u3066\u3044\u308b\u304a\u91d1\u300d\u304c\u5165\u308a\u307e\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u8ca0\u50b5\u3082\u8cc7\u7523\u540c\u69d8\u3001\u4e0a\u534a\u5206\u306b\u300c\u6d41\u52d5\u8ca0\u50b5\u300d\u3001\u4e0b\u534a\u5206\u306b\u300c\u56fa\u5b9a\u8ca0\u50b5\u300d\u3092\u5206\u3051\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><b><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/9bdf40befda56aded47d3d00bffed831.png\" alt=\"\" width=\"758\" height=\"614\" class=\"aligncenter size-full wp-image-3857\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/9bdf40befda56aded47d3d00bffed831.png 758w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/9bdf40befda56aded47d3d00bffed831-300x243.png 300w\" sizes=\"(max-width: 758px) 100vw, 758px\" \/>\u6d41\u52d5\u8ca0\u50b5\u3068\u306f\u300c1\u5e74\u4ee5\u5185\u306b\u8fd4\u6e08\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u8ca0\u50b5\u300d\u306e\u3053\u3068\u3067\u3001\u652f\u6255\u624b\u5f62\u3084\u8cb7\u639b\u91d1\u306a\u3069\u304c\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u6d41\u52d5\u8ca0\u50b5\u3068\u306f<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>1\u5e74\u4ee5\u5185\u306b\u652f\u6255\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u3082\u306e<\/b><\/li>\n<\/ul>\n<p><b>\uff08\u4f8b\uff09\u8cb7\u639b\u91d1\u3001\u652f\u6255\u624b\u5f62\u3001\u77ed\u671f\u501f\u5165\u91d1\u3001\u672a\u6255\u91d1\u3001\u524d\u53d7\u91d1\u3001\u4eee\u53d7\u91d1\u3001\u9810\u308a\u91d1\u306a\u3069<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u4e00\u65b9\u3001\u56fa\u5b9a\u8ca0\u50b5\u306f\u300c1\u5e74\u4ee5\u5185\u306b\u652f\u6255\u3046\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u8ca0\u50b5\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u56fa\u5b9a\u8ca0\u50b5\u3068\u306f<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>1\u5e74\u4ee5\u5185\u306b\u306f\u8fd4\u6e08\u3059\u308b\u5fc5\u8981\u306e\u306a\u3044\u8ca0\u50b5<\/b><\/li>\n<\/ul>\n<p><b>\uff08\u4f8b\uff09\u9280\u884c\u304b\u3089\u306e\u9577\u671f\u501f\u5165\u91d1\u3001\u793e\u50b5\u3001\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u306a\u3069<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u6d41\u52d5\u8ca0\u50b5\u304c\u591a\u3044\u5834\u5408\u306f\u3001\u8fd1\u3044\u5c06\u6765\u305d\u306e\u8ca0\u50b5\u306e\u8fd4\u6e08\u306e\u305f\u3081\u306b\u8cc7\u91d1\u304c\u6e1b\u3063\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u6d41\u52d5\u8ca0\u50b5\u304c\u5c11\u306a\u3044\u307b\u3046\u304c\u8cc7\u91d1\u7684\u306b\u306f\u5b89\u5b9a\u3057\u3066\u3044\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/span><\/p>\n<h3><b>2-3.\u7d14\u8cc7\u7523\u306e\u90e8<\/b><\/h3>\n<p><b>\u300c\u7d14\u8cc7\u7523\u306e\u90e8\u300d\u306b\u306f\u3001\u300c\u3053\u308c\u307e\u3067\u306b\u8abf\u9054\u3057\u305f\u304a\u91d1\u3068\u5132\u3051\u3066\u304d\u305f\u5229\u76ca\u300d\u304c\u5165\u308a\u307e\u3059\u3002\u300c\u81ea\u5df1\u8cc7\u672c\u300d\u300c\u6b63\u5473\u8ca1\u7523\u300d\u306a\u3069\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u8ab0\u304b\u306b\u8fd4\u6e08\u3059\u308b\u5fc5\u8981\u306e\u306a\u3044\u8cc7\u7523\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u7d14\u8cc7\u7523\u3068\u306f<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>\u8fd4\u6e08\u3059\u308b\u5fc5\u8981\u306e\u306a\u3044\u8cc7\u7523\u3002<\/b><\/li>\n<\/ul>\n<p><b>\uff08\u4f8b\uff09\u8cc7\u672c\u91d1\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u3001\u5229\u76ca\u5270\u4f59\u91d1\u3001\u81ea\u5df1\u682a\u5f0f\u306a\u3069<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u300c\u8cc7\u672c\u91d1\u300d\u3084\u300c\u8cc7\u672c\u5270\u4f59\u91d1\u300d\u306f\u3001\u5de6\u5074\u306e\u300c\u8cc7\u7523\u300d\u3092\u5f97\u308b\u305f\u3081\u306b\u81ea\u3089\u8abf\u9054\u3057\u3066\u304d\u305f\u304a\u91d1\u3067\u3059\u3002\u305d\u3057\u3066\u300c\u5229\u76ca\u5270\u4f59\u91d1\u300d\u3068\u306f\u3001\u3053\u308c\u307e\u3067\u306b\u5132\u3051\u3066\u84c4\u7a4d\u3055\u308c\u3066\u304d\u305f\u304a\u91d1\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/5b398eeaa9d4e5cbd78497cfa5d68afd.png\" alt=\"\" width=\"753\" height=\"614\" class=\"aligncenter size-full wp-image-3858\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/5b398eeaa9d4e5cbd78497cfa5d68afd.png 753w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/5b398eeaa9d4e5cbd78497cfa5d68afd-300x245.png 300w\" sizes=\"(max-width: 753px) 100vw, 753px\" \/>\u300c\u8ca0\u50b5\u300d\u3068\u300c\u7d14\u8cc7\u7523\u300d\u306f\u3069\u3061\u3089\u3082\u300c\u3069\u306e\u3088\u3046\u306b\u304a\u91d1\u3092\u8abf\u9054\u3057\u3066\u304d\u305f\u304b\u300d\u3092\u8868\u3059\u3082\u306e\u3067\u3059\u304c\u3001\u8ca0\u50b5\u306e\u65b9\u306f\u4ed6\u4eba\u304b\u3089\u501f\u308a\u305f\u8cc7\u91d1\u3067\u3042\u308a\u3001\u7d14\u8cc7\u7523\u306e\u307b\u3046\u306f\u81ea\u524d\u306e\u8cc7\u91d1\u3067\u3042\u308b\u3068\u3044\u3046\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/da08479581968d2308da7b3df64abe22.png\" alt=\"\" width=\"768\" height=\"720\" class=\"aligncenter size-full wp-image-3859\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/da08479581968d2308da7b3df64abe22.png 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/da08479581968d2308da7b3df64abe22-300x281.png 300w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\u305d\u306e\u305f\u3081\u3001\u8ca0\u50b5\u3088\u308a\u3082\u7d14\u8cc7\u7523\u304c\u591a\u3044\u307b\u3046\u304c\u5b89\u5b9a\u3057\u305f\u4f1a\u793e\u3060\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u8fd4\u6e08\u3059\u3079\u304d\u91d1\u984d\u304c\u5c11\u306a\u3044\u307b\u3069\u3001\u8cc7\u91d1\u304c\u6e1b\u308a\u306b\u304f\u304f\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/b><\/p>\n<h2><b>3.\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u898b\u65b9\uff1a\u5fc5\u305a\u78ba\u8a8d\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c87\u3064<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u57fa\u672c\u7684\u306a\u69cb\u9020\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u7d9a\u3044\u3066\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u6d3b\u7528\u3057\u3066\u300c\u81ea\u793e\u306e\u5012\u7523\u30ea\u30b9\u30af\u304c\u3069\u306e\u304f\u3089\u3044\u306a\u306e\u304b\u3001\u5b89\u5168\u306a\u7d4c\u55b6\u304c\u3067\u304d\u3066\u3044\u308b\u306e\u304b\u300d\u3092\u77e5\u308b\u305f\u3081\u306b\u304a\u3055\u3048\u3066\u304a\u304f\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u30927\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/80a5a94fad8b64c4f0af5fd919d272fc.png\" alt=\"\" width=\"770\" height=\"582\" class=\"aligncenter size-full wp-image-3860\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/80a5a94fad8b64c4f0af5fd919d272fc.png 770w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/80a5a94fad8b64c4f0af5fd919d272fc-300x227.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/80a5a94fad8b64c4f0af5fd919d272fc-768x580.png 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/80a5a94fad8b64c4f0af5fd919d272fc-88x66.png 88w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/80a5a94fad8b64c4f0af5fd919d272fc-200x150.png 200w\" sizes=\"(max-width: 770px) 100vw, 770px\" \/>\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u5358\u306a\u308b\u66f8\u985e\u3067\u306f\u306a\u304f\u3001\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u975e\u5e38\u306b\u91cd\u8981\u306a\u30c4\u30fc\u30eb\u3067\u3059\u3002\u78ba\u8a8d\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u77e5\u3089\u306a\u3044\u307e\u307e\u6d41\u3057\u8aad\u307f\u3057\u3066\u3044\u3066\u306f\u3001\u6253\u3064\u3079\u304d\u624b\u3082\u6253\u3066\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u81ea\u793e\u306e\u30ea\u30b9\u30af\u3092\u6b63\u3057\u304f\u8a55\u4fa1\u3057\u3066\u7d4c\u55b6\u6539\u5584\u3092\u9032\u3081\u3066\u3044\u304f\u305f\u3081\u306b\u3001\u6b63\u3057\u3044\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u898b\u65b9\u3092\u5b66\u3093\u3067\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><b>3-1.\u8d85\u77ed\u671f\u7684\u306a\u5b89\u5168\u6027\uff08\u624b\u5143\u6d41\u52d5\u6027\uff09<\/b><\/h3>\n<p><b>\u4f1a\u793e\u3092\u5b58\u7d9a\u3055\u305b\u3066\u3044\u304f\u305f\u3081\u306b\u6700\u3082\u5927\u5207\u306a\u306e\u306f\u300c\u652f\u6255\u3044\u306b\u5fc5\u8981\u306a\u304a\u91d1\u304c\u8db3\u308a\u3066\u3044\u308b\u72b6\u614b\u300d\u3092\u4fdd\u3064\u3053\u3068\u3067\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u3069\u3093\u306a\u306b\u58f2\u4e0a\u304c\u5897\u52a0\u3057\u3066\u3082\u3001\u305d\u306e\u58f2\u4e0a\u306e\u5165\u91d1\u304c3\u30f5\u6708\u5148\u3067\u3001\u305d\u308c\u307e\u3067\u306b\u4ed5\u5165\u308c\u3084\u4eba\u4ef6\u8cbb\u306a\u3069\u3067\u7d4c\u8cbb\u304c\u305f\u304f\u3055\u3093\u304b\u304b\u3063\u305f\u308a\u3001\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u671f\u65e5\u304c\u8feb\u3063\u3066\u3044\u305f\u308a\u3059\u308b\u3068\u3001\u5e33\u7c3f\u4e0a\u306f\u9ed2\u5b57\u3067\u3082\u73fe\u91d1\u304c\u306a\u304f\u306a\u308a\u5012\u7523\u3057\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u4e8b\u614b\u3092\u62db\u3044\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\uff08\u9ed2\u5b57\u5012\u7523\uff09\u3002<\/span><\/p>\n<p><b>\u305d\u306e\u305f\u3081\u3001\u771f\u3063\u5148\u306b\u78ba\u8a8d\u3059\u3079\u304d\u306a\u306e\u306f\u300c\u624b\u5143\u3067\u3059\u3050\u306b\u4f7f\u3048\u308b\u304a\u91d1\u304c\u3069\u306e\u304f\u3089\u3044\u3042\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u70b9\u3067\u3001\u3053\u306e\u6307\u6a19\u3092\u300c\u624b\u5143\u6d41\u52d5\u6027\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u624b\u5143\u6d41\u52d5\u6027\u3068\u306f<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>\u6982\u8981<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u624b\u5143\u3067\u3059\u3050\u306b\u4f7f\u3048\u308b\u304a\u91d1\u304c\u3069\u306e\u304f\u3089\u3044\u3042\u308b\u306e\u304b\u3092\u793a\u3059\u6307\u6a19\u3002\u9ad8\u3051\u308c\u3070\u76f4\u8fd1\u306e\u8cc7\u91d1\u7e70\u308a\u306b\u554f\u984c\u306f\u306a\u3044\u3068\u3044\u3048\u308b\u3002<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u8a08\u7b97\u5f0f<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u624b\u5143\u6d41\u52d5\u6027 \uff1d\uff08\u73fe\u9810\u91d1 \uff0b \u6d41\u52d5\u8cc7\u7523\u306e\u6709\u4fa1\u8a3c\u5238\uff09\u00f7 \u6708\u306e\u58f2\u4e0a\u9ad8<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u76ee\u5b89<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">1.7\u30f5\u6708\u4ee5\u4e0a\u3042\u308b\u3053\u3068<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/49ef72b19c9b2addea8db508ca9b00b7.png\" alt=\"\" width=\"754\" height=\"720\" class=\"aligncenter size-full wp-image-3861\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/49ef72b19c9b2addea8db508ca9b00b7.png 754w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/49ef72b19c9b2addea8db508ca9b00b7-300x286.png 300w\" sizes=\"(max-width: 754px) 100vw, 754px\" \/>\u4f8b\u3048\u3070\u3001\u73fe\u9810\u91d1\u3068\u6709\u4fa1\u8a3c\u5238\uff08\u77ed\u671f\uff09\u3092\u5408\u308f\u305b\u305f\u91d1\u984d\u304c800\u4e07\u5186\u3067\u3001\u6bce\u6708\u306e\u58f2\u4e0a\u9ad8\u306e\u5e73\u5747\u304c400\u4e07\u5186\u306e\u5834\u5408\u3001\u6d41\u52d5\u7684\u306a\u8cc7\u91d1\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u306e\u901a\u308a\u3001\u58f2\u4e0a\u306e2\u30f5\u6708\u5206\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><b><\/b><\/p>\n<ul>\n<li aria-level=\"1\"><b>800\u4e07\u5186\u00f7400\u4e07\u5186\uff1d2\u30f5\u6708\u5206<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u9ad8\u3051\u308c\u3070\u9ad8\u3044\u307b\u3069\u76f4\u8fd1\u306e\u8cc7\u91d1\u9762\u306b\u554f\u984c\u304c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f\u305d\u3053\u307e\u3067\u4f59\u88d5\u304c\u306a\u3044\u3053\u3068\u3082\u591a\u3044\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><b>\u76ee\u5b89\u3068\u3057\u3066\u306f\u300c\u73fe\u9810\u91d1\u3068\u6709\u4fa1\u8a3c\u5238\u306e\u5408\u8a08\u984d\u300d\u304c\u300c\u6708\u306e\u58f2\u4e0a\u300d\u306e1.7\u30f6\u6708\u5206\u4ee5\u4e0a\u3042\u308b\u3068\u5b89\u5fc3\u3060\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/b><\/p>\n<h3><b>3-2.\u77ed\u671f\u7684\u306a\u5b89\u5168\u6027\uff08\u6d41\u52d5\u6bd4\u7387\uff09<\/b><\/h3>\n<p><b>\u6b21\u306b\u3001\u77ed\u671f\u7684\u306a\u5b89\u5168\u6027\u3092\u77e5\u308b\u305f\u3081\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u306e\u304c\u300c\u652f\u6255\u671f\u9650\u304c\u76f4\u8fd1\u3067\u3042\u308b\u8ca0\u50b5\u3092\u3069\u306e\u304f\u3089\u3044\u4f59\u88d5\u3092\u3082\u3063\u3066\u8fd4\u6e08\u3067\u304d\u305d\u3046\u304b\u300d\u3092\u793a\u3059\u6307\u6a19\u3067\u3042\u308b\u300c\u6d41\u52d5\u6bd4\u7387\u300d\u3067\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u8a73\u3057\u304f\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u6d41\u52d5\u6bd4\u7387\u3068\u306f<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>\u6982\u8981<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">1\u5e74\u4ee5\u5185\u306b\u8fd4\u6e08\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u8ca0\u50b5\u306e\u984d\u306b\u5bfe\u3057\u3066\u3001\u3059\u3050\u306b\u652f\u6255\u3044\u306b\u56de\u305b\u308b\u304a\u91d1\u304c\u3069\u306e\u304f\u3089\u3044\u3042\u308b\u306e\u304b\u3092\u793a\u3059\u6307\u6a19\u3002\u9ad8\u3051\u308c\u3070\u9ad8\u3044\u307b\u3069\u3001\u77ed\u671f\u7684\u306a\u8cc7\u91d1\u7e70\u308a\u306b\u554f\u984c\u306f\u306a\u3044\u3068\u3044\u3048\u308b\u3002<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u8a08\u7b97\u5f0f<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6d41\u52d5\u6bd4\u7387\uff08\uff05\uff09 \uff1d \u6d41\u52d5\u8cc7\u7523 \u00f7 \u6d41\u52d5\u8ca0\u50b5 \u00d7 100<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u76ee\u5b89<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">100\uff05\u3092\u4e0b\u56de\u3063\u3066\u3044\u308b\u3068\u5371\u967a\u3001120\uff05\uff5e200\uff05\u672a\u6e80\u3067\u3042\u308c\u3070\u5065\u5168<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/20cfce153c6dcbd30dc35695758066ae-1.png\" alt=\"\" width=\"753\" height=\"720\" class=\"aligncenter size-full wp-image-3862\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/20cfce153c6dcbd30dc35695758066ae-1.png 753w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/20cfce153c6dcbd30dc35695758066ae-1-300x287.png 300w\" sizes=\"(max-width: 753px) 100vw, 753px\" \/>\u4f8b\u3048\u3070\u30011\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u5316\u3067\u304d\u308b\u304a\u91d1\u304c800\u4e07\u5186\u3042\u308a\u30011\u5e74\u4ee5\u5185\u306e\u652f\u6255\u3044\u3084\u501f\u91d1\u304c500\u4e07\u5186\u3042\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6d41\u52d5\u6bd4\u7387\u306f160\uff05\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><b><\/b><\/p>\n<ul>\n<li aria-level=\"1\"><b>800\u4e07\u5186\u00f7500\u4e07\u5186\u00d7100\uff1d160\uff05<\/b><\/li>\n<\/ul>\n<p><b>\u6d41\u52d5\u6bd4\u7387\u304c100\uff05\u4ee5\u4e0a\u3042\u308c\u3070\u3001\u300c1\u5e74\u4ee5\u5185\u306b\u8fd4\u6e08\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u8ca0\u50b5\u984d\u300d\u3092\u300c1\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u5316\u3067\u304d\u308b\u8cc7\u7523\u300d\u3067\u307e\u304b\u306a\u3048\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u305f\u3081\u3001\u77ed\u671f\u7684\u306b\u306f\u8cc7\u91d1\u306b\u4f59\u88d5\u304c\u3042\u308b\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u6d41\u52d5\u8cc7\u7523\u306b\u306f\u300c\u56de\u53ce\u3067\u304d\u305a\u306b\u6b8b\u3063\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u58f2\u639b\u91d1\u300d\u3084\u300c\u58f2\u308c\u308b\u898b\u8fbc\u307f\u306e\u306a\u3044\u5728\u5eab\uff08\u68da\u5378\u8cc7\u7523\uff09\u300d\u306e\u3088\u3046\u306b\u3001\u5b9f\u969b\u306b\u306f\u73fe\u91d1\u5316\u304c\u898b\u8fbc\u3081\u306a\u3044\u8cc7\u7523\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u305d\u306e\u305f\u3081\u3001\u5358\u7d14\u306b\u8a08\u7b97\u7d50\u679c\u3060\u3051\u3092\u898b\u3066\u5b89\u5fc3\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8cc7\u7523\u306e\u5185\u8a33\u3082\u3057\u3063\u304b\u308a\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/b><\/p>\n<h3><b>3-3.\u77ed\u671f\u7684\u306a\u652f\u6255\u80fd\u529b\uff08\u5f53\u5ea7\u6bd4\u7387\uff09<\/b><\/h3>\n<p><b>\u6d41\u52d5\u6bd4\u7387\u3088\u308a\u3082\u3055\u3089\u306b\u77ed\u671f\u7684\u3067\u53b3\u5bc6\u306a\u50b5\u52d9\u8fd4\u6e08\u80fd\u529b\u3092\u77e5\u308b\u305f\u3081\u306e\u6307\u6a19\u304c\u300c\u5f53\u5ea7\u6bd4\u7387\u300d\u3067\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u6d41\u52d5\u8cc7\u7523\u306e\u4e2d\u3067\u3082\u3001\u5546\u54c1\u5728\u5eab\u306a\u3069\u73fe\u91d1\u5316\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u3082\u306e\u3092\u9664\u3044\u305f\u300c\u73fe\u91d1\u30fb\u9810\u91d1\u300d\u300c\u53d7\u53d6\u624b\u5f62\u300d\u300c\u58f2\u639b\u91d1\u300d\u306a\u3069\u306e\u3001\u3088\u308a\u73fe\u91d1\u5316\u3057\u3084\u3059\u3044\u8cc7\u7523\u3067\u3042\u308b\u300c\u5f53\u5ea7\u8cc7\u7523\u300d\u306b\u5bfe\u3059\u308b\u6d41\u52d5\u8ca0\u50b5\u306e\u5272\u5408\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u5f53\u5ea7\u6bd4\u7387\u3068\u306f<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>\u6982\u8981<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3059\u3050\u306b\u73fe\u91d1\u5316\u3057\u3084\u3059\u3044\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u30011\u5e74\u4ee5\u5185\u306b\u8fd4\u6e08\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u8ca0\u50b5\u304c\u3069\u306e\u304f\u3089\u3044\u3042\u308b\u306e\u304b\u3092\u77e5\u308b\u305f\u3081\u306e\u6307\u6a19\u3002<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u8a08\u7b97\u5f0f<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5f53\u5ea7\u6bd4\u7387\uff08\uff05\uff09\uff1d\u5f53\u5ea7\u8cc7\u7523 \u00f7 \u6d41\u52d5\u8ca0\u50b5 \u00d7 100<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u76ee\u5b89<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">100\uff05\u3092\u8d85\u3048\u3066\u3044\u308c\u3070\u5b89\u5168<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/041c8e89b678b46731ac2144bc87c2e7-2.png\" alt=\"\" width=\"753\" height=\"720\" class=\"aligncenter size-full wp-image-3863\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/041c8e89b678b46731ac2144bc87c2e7-2.png 753w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/041c8e89b678b46731ac2144bc87c2e7-2-300x287.png 300w\" sizes=\"(max-width: 753px) 100vw, 753px\" \/>\u4f8b\u3048\u3070\u3001\u73fe\u91d1\u3084\u58f2\u639b\u91d1\u306a\u3069\u304c\u5408\u8a08\u3067600\u4e07\u5186\u3001\u305d\u308c\u306b\u5bfe\u3059\u308b\u6d41\u52d5\u8ca0\u50b5\u304c500\u4e07\u5186\u3042\u308b\u3068\u3044\u3046\u5834\u5408\u306e\u5f53\u5ea7\u6bd4\u7387\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b120\uff05\u3060\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>600\u4e07\u5186\u00f7500\u4e07\u5186\u00d7100\uff1d120\uff05<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">100\uff05\u3092\u8d85\u3048\u3066\u3044\u308c\u3070\u3001\u5728\u5eab\u3092\u3044\u3061\u3044\u3061\u73fe\u91d1\u5316\u3057\u306a\u304f\u3066\u3082\u3001\u73fe\u5728\u624b\u5143\u306b\u3042\u308b\u304a\u91d1\u3084\u5165\u91d1\u3055\u308c\u308b\u4e88\u5b9a\u306e\u304a\u91d1\u3060\u3051\u3067\u77ed\u671f\u7684\u306a\u8ca0\u50b5\u3092\u8fd4\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u3088\u308a\u652f\u6255\u3044\u80fd\u529b\u304c\u9ad8\u304f\u5b89\u5b9a\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u3044\u3048\u307e\u3059\u3002<\/span><\/p>\n<h3><b>3-4.\u9577\u671f\u7684\u306a\u5b89\u5b9a\u6027\uff08\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff09<\/b><\/h3>\n<p><b>\u4e2d\u9577\u671f\u7684\u306b\u8cc7\u91d1\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u306e\u304b\u3069\u3046\u304b\u3092\u77e5\u308b\u305f\u3081\u306b\u6d3b\u7528\u3057\u305f\u3044\u6307\u6a19\u306f\u3001\u300c\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u300d\u3067\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u8a73\u3057\u304f\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u306f<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>\u6982\u8981<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f1a\u793e\u306e\u8cc7\u672c\u306e\u3046\u3061\u3001\u81ea\u5df1\u8cc7\u672c\uff08\u7d14\u8cc7\u7523\u306e\u3053\u3068\uff09\u306e\u6bd4\u7387\u304c\u4ed6\u4eba\u8cc7\u672c\uff08\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u878d\u8cc7\u306a\u3069\uff09\u306b\u5bfe\u3057\u3066\u3069\u306e\u304f\u3089\u3044\u5360\u3081\u3066\u3044\u308b\u306e\u304b\u3092\u77e5\u308b\u3053\u3068\u3067\u8ca1\u52d9\u72b6\u614b\u306e\u5b89\u5b9a\u6027\u3092\u306f\u304b\u308b\u6307\u6a19\u3002\u9ad8\u3051\u308c\u3070\u9ad8\u3044\u307b\u3069\u3001\u9577\u671f\u7684\u306a\u8cc7\u91d1\u7e70\u308a\u306b\u554f\u984c\u304c\u306a\u3044\u3068\u3044\u3048\u308b\u3002<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u8a08\u7b97\u5f0f<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff08\uff05\uff09\uff1d\u7d14\u8cc7\u7523\u00f7\u7dcf\u8cc7\u7523\u00d7100<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u76ee\u5b89<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">30\uff05\u4ee5\u4e0a\u306a\u3089\u5b89\u5b9a\u3057\u3066\u3044\u308b\u300150\uff05\u4ee5\u4e0a\u306a\u3089\u3088\u308a\u5b89\u5b9a\u3057\u3066\u3044\u308b\u512a\u826f\u4f01\u696d<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/3d286c066077720590e492e614c9bbcc-1.png\" alt=\"\" width=\"762\" height=\"720\" class=\"aligncenter size-full wp-image-3864\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/3d286c066077720590e492e614c9bbcc-1.png 762w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/3d286c066077720590e492e614c9bbcc-1-300x283.png 300w\" sizes=\"(max-width: 762px) 100vw, 762px\" \/>\u4f8b\u3048\u3070\u3001\u7d14\u8cc7\u7523\uff08\u81ea\u5df1\u8cc7\u672c\uff09\u304c500\u4e07\u5186\u3067\u9280\u884c\u304b\u3089\u306e\u501f\u5165\u91d1\u304c300\u4e07\u5186\u3042\u308b\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u7dcf\u8cc7\u7523\u306f\u300c500\u4e07\u5186\uff0b300\u4e07\u5186\uff1d800\u4e07\u5186\u300d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u3067\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f62.5\uff05\u3068\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/span><b><\/b><\/p>\n<ul>\n<li aria-level=\"1\"><b>500\u4e07\u5186\u00f7\uff08500\u4e07\u5186\uff0b300\u4e07\u5186\uff09\u00d7100\uff1d62.5\uff05<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u9280\u884c\u306e\u878d\u8cc7\u306a\u3069\u306f\u8fd4\u6e08\u7fa9\u52d9\u304c\u3042\u308b\u305f\u3081\u3001\u305d\u308c\u3089\u306e\u6bd4\u7387\u304c\u3042\u307e\u308a\u306b\u3082\u9ad8\u3044\u3068\u8ca1\u653f\u9762\u306e\u5b89\u5b9a\u6027\u304c\u4f4e\u304f\u3001\u5012\u7523\u306e\u30ea\u30b9\u30af\u304c\u61f8\u5ff5\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8ab0\u304b\u306b\u8fd4\u3059\u5fc5\u8981\u306e\u306a\u3044\u304a\u91d1\u3067\u3042\u308b\u300c\u81ea\u5df1\u8cc7\u672c\u300d\u306e\u6bd4\u7387\u304c\u9ad8\u3044\u307b\u3046\u304c\u8ca1\u52d9\u7684\u306b\u5b89\u5168\u3067\u5012\u7523\u3057\u306b\u304f\u3044\u4f1a\u793e\u3060\u3068\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306b\u3064\u3044\u3066\u3088\u308a\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u3068\u3044\u3046\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3082\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/capital-ratio1\"><b>\u2192\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u306f\uff1f\u57fa\u790e\u77e5\u8b58\u30fb\u8a08\u7b97\u65b9\u6cd5\u304b\u3089\u4f4e\u304f\u306a\u308b\u539f\u56e0\u307e\u3067\u89e3\u8aac<\/b><\/a><\/p>\n<h3><b>3-5.\u9577\u671f\u7684\u306a\u652f\u6255\u80fd\u529b\uff08\u56fa\u5b9a\u6bd4\u7387\uff09<\/b><\/h3>\n<p><b>\u4f1a\u793e\u306e\u9577\u671f\u7684\u306a\u652f\u6255\u80fd\u529b\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u6307\u6a19\u3068\u3057\u3066\u306f\u300c\u56fa\u5b9a\u6bd4\u7387\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u56fa\u5b9a\u6bd4\u7387\u3068\u306f<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>\u6982\u8981<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u81ea\u5df1\u8cc7\u672c\uff08\u7d14\u8cc7\u7523\uff09\u306b\u5bfe\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u984d\u306e\u6bd4\u7387\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u793e\u306e\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u91d1\u984d\u304c\u9069\u6b63\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6307\u6a19\u3002\u9577\u671f\u7684\u306a\u652f\u6255\u3044\u80fd\u529b\u306e\u5206\u6790\u306b\u4f7f\u7528\u3055\u308c\u308b\u3002<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u8a08\u7b97\u5f0f<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u56fa\u5b9a\u6bd4\u7387\uff08\uff05\uff09 \uff1d \u56fa\u5b9a\u8cc7\u7523 \u00f7 \u7d14\u8cc7\u7523 \u00d7 100<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u76ee\u5b89<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">100\uff05\u672a\u6e80\u3067\u3042\u308c\u3070\u5b89\u5168<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/588f5dc5c85286438783f2302a488dbe-2.png\" alt=\"\" width=\"762\" height=\"720\" class=\"aligncenter size-full wp-image-3865\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/588f5dc5c85286438783f2302a488dbe-2.png 762w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/588f5dc5c85286438783f2302a488dbe-2-300x283.png 300w\" sizes=\"(max-width: 762px) 100vw, 762px\" \/>\u4f8b\u3048\u3070300\u4e07\u5186\u5206\u306e\u56fa\u5b9a\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u304a\u308a\u3001\u305d\u308c\u306b\u5bfe\u3057\u3066\u81ea\u5df1\u8cc7\u672c\u304c400\u4e07\u5186\u3067\u3042\u308b\u3068\u3044\u3046\u5834\u5408\u306e\u8a08\u7b97\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><b><\/b><\/p>\n<ul>\n<li aria-level=\"1\"><b>300\u4e07\u00f7400\u4e07\u00d7100\uff1d75\uff05<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\u3001\u571f\u5730\u3084\u5efa\u7269\u3001\u5de5\u5834\u306e\u5927\u578b\u8a2d\u5099\u3001\u696d\u52d9\u7528\u306e\u8eca\u4e21\u306a\u3069\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u305d\u308c\u3089\u306e\u91d1\u984d\u304c\u81ea\u793e\u306e\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u5927\u304d\u3059\u304e\u308b\u3068\u3001\u8eab\u306e\u4e08\u306b\u5408\u308f\u306a\u3044\u6295\u8cc7\u3092\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u3001\u5b89\u5168\u6027\u304c\u4f4e\u3044\u3068\u898b\u306a\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">100\uff05\u672a\u6e80\u3067\u3042\u308c\u3070\u3001\u56fa\u5b9a\u8cc7\u7523\u3092\u5168\u3066\u81ea\u5df1\u8cc7\u672c\u3067\u307e\u304b\u306a\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u5b89\u5168\u3060\u3068\u3044\u3046\u8a55\u4fa1\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><b>3-6.\u8ca1\u52d9\u72b6\u6cc1\u306e\u5065\u5168\u6027\uff08\u5229\u76ca\u5270\u4f59\u91d1\uff09<\/b><\/h3>\n<p><b>\u904e\u53bb\u304b\u3089\u3053\u308c\u307e\u3067\u306e\u9593\u3067\u304d\u3061\u3093\u3068\u5229\u76ca\u3092\u751f\u307f\u51fa\u3057\u3066\u304d\u3066\u3044\u308b\u306e\u304b\u3001\u4f1a\u793e\u304c\u8d64\u5b57\u4f53\u8cea\u3067\u306a\u3044\u304b\u3069\u3046\u304b\u3092\u77e5\u308b\u305f\u3081\u306b\u306f\u300c\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306e\u6b04\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u5229\u76ca\u5270\u4f59\u91d1\u3068\u306f\u3001\u904e\u53bb\u306e\u5229\u76ca\u306e\u7a4d\u7acb\u5206\u306e\u3053\u3068\u3067\u3059\u3002\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306f\u8cc7\u7523\u306e\u90e8\u3067\u3001\u682a\u4e3b\u8cc7\u672c\u306e\u4e00\u90e8\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/8ec6a9c9f17f674d2b5aa83ddff080e1-1.png\" alt=\"\" width=\"762\" height=\"720\" class=\"aligncenter size-full wp-image-3866\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/8ec6a9c9f17f674d2b5aa83ddff080e1-1.png 762w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/8ec6a9c9f17f674d2b5aa83ddff080e1-1-300x283.png 300w\" sizes=\"(max-width: 762px) 100vw, 762px\" \/>\u8a73\u7d30\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u5229\u76ca\u5270\u4f59\u91d1\u3068\u306f<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u793e\u304c\u5229\u76ca\u3068\u3057\u3066\u751f\u307f\u51fa\u3057\u305f\u91d1\u984d\u3002\u8a2d\u7acb\u6642\u304b\u3089\u3053\u308c\u307e\u3067\u306e\u5229\u76ca\u306e\u5408\u8a08\u984d\u304c\u8a18\u8f09\u3055\u308c\u308b\u3002\u30d7\u30e9\u30b9\u3067\u3042\u308c\u3070\u305d\u306e\u5206\u5229\u76ca\u3092\u7372\u5f97\u3067\u304d\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u3001\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\u7d4c\u55b6\u72b6\u614b\u304c\u60aa\u5316\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u793a\u3059\u3002<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4f1a\u793e\u8a2d\u7acb\u5f53\u521d\u306f\u58f2\u4e0a\u3088\u308a\u3082\u6295\u8cc7\u984d\u306e\u307b\u3046\u304c\u5927\u304d\u304f\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u5229\u76ca\u5270\u4f59\u91d1\u304c\u5c11\u306a\u3044\u304b\u3001\u3082\u3057\u304f\u306f\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6570\u5e74\u7d4c\u904e\u3057\u3066\u3082\u5229\u76ca\u5270\u4f59\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u306e\u307e\u307e\u306e\u5834\u5408\u306f\u3001\u4f1a\u793e\u304c\u884c\u3063\u3066\u3044\u308b\u30d3\u30b8\u30cd\u30b9\u81ea\u4f53\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u5229\u76ca\u5270\u4f59\u91d1\u306f\u5fc5\u305a\u3057\u3082\u73fe\u91d1\u306e\u5f62\u3067\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u5229\u76ca\u3092\u5143\u624b\u306b\u5de5\u5834\u306e\u6a5f\u68b0\u3092\u8cfc\u5165\u3059\u308b\u306a\u3069\u306e\u8a2d\u5099\u6295\u8cc7\u3092\u884c\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u5229\u76ca\u5270\u4f59\u91d1\u306b\u8a18\u8f09\u3055\u308c\u308b\u91d1\u984d\u306f\u6e1b\u308a\u307e\u305b\u3093\u3002\u5229\u76ca\u5270\u4f59\u91d1\u3068\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u3053\u308c\u307e\u3067\u306b\u5f97\u305f\u5229\u76ca\u3092\u5408\u8a08\u3057\u305f\u3082\u306e\u3060\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p><b>\u5229\u76ca\u5270\u4f59\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u3001\u4f1a\u793e\u304c\u8d64\u5b57\u4f53\u8cea\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3057\u307e\u3059\u3002\u305d\u306e\u72b6\u614b\u304c\u7d9a\u304f\u3068\u50b5\u52d9\u8d85\u904e\u306b\u9665\u308b\u30ea\u30b9\u30af\u3082\u9ad8\u304f\u306a\u308b\u305f\u3081\u3001\u304d\u3061\u3093\u3068\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3079\u304d\u9805\u76ee\u3060\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/b><\/p>\n<h3><b>3-7.\u878d\u8cc7\u5be9\u67fb\u306b\u901a\u308a\u3084\u3059\u3044\u304b\uff08\u5f79\u54e1\u8cb8\u4ed8\u91d1\uff09<\/b><\/h3>\n<p><b>\u4eca\u5f8c\u3001\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u304b\u3089\u501f\u5165\u3092\u3057\u3066\u4e8b\u696d\u62e1\u5927\u3092\u9032\u3081\u3066\u3044\u304d\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u878d\u8cc7\u306e\u969b\u306e\u5be9\u67fb\u306b\u901a\u308a\u3084\u3059\u3044\u304b\u3069\u3046\u304b\u300d\u3068\u3044\u3046\u89b3\u70b9\u3067\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u91d1\u878d\u6a5f\u95a2\u304c\u878d\u8cc7\u306e\u5224\u65ad\u3092\u884c\u3046\u969b\u306b\u91cd\u8996\u3059\u308b\u306e\u304c\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u4e2d\u3067\u3082\u4ee5\u4e0b\u306e\u90e8\u5206\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u91d1\u878d\u6a5f\u95a2\u304c\u878d\u8cc7\u306e\u5224\u65ad\u3092\u884c\u3046\u969b\u306b\u91cd\u8996\u3059\u308b\u30dd\u30a4\u30f3\u30c8<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u5143\u6d41\u52d5\u6027\u306f\u5927\u304d\u3044\u304b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d14\u8cc7\u7523\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u304b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u9ad8\u3044\u304b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f79\u54e1\u8cb8\u4ed8\u91d1\u304c\u306a\u3044\u304b<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e0a\u306e3\u3064\u306e\u9805\u76ee\u306f\u3053\u308c\u307e\u3067\u306b\u3053\u306e\u7ae0\u3067\u89e3\u8aac\u3057\u3066\u304d\u305f\u5185\u5bb9\u3067\u3001\u4e3b\u306b\u73fe\u72b6\u306e\u8ca1\u653f\u72b6\u6cc1\u304c\u60aa\u304f\u306a\u3044\u304b\u3069\u3046\u304b\u3092\u8abf\u3079\u308b\u3082\u306e\u3067\u3059\u304c\u3001\u3053\u308c\u4ee5\u5916\u306b\u6c17\u3092\u4ed8\u3051\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u306e\u304c\u300c\u5f79\u54e1\u8cb8\u4ed8\u91d1\u300d\u306e\u6709\u7121\u3067\u3059\u3002<\/span><\/p>\n<p><b>\u5f79\u54e1\u8cb8\u4ed8\u91d1\u3068\u306f\u3001\u4f1a\u793e\u304c\u793e\u9577\u306a\u3069\u306e\u5f79\u54e1\u306b\u5bfe\u3057\u3066\u8cb8\u3057\u4ed8\u3051\u3066\u3044\u308b\u304a\u91d1\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u3053\u308c\u304c\u3042\u308b\u3068\u3001\u7d4c\u55b6\u8005\u304c\u4f1a\u793e\u306e\u304a\u91d1\u3092\u79c1\u7684\u306b\u6d41\u7528\u3059\u308b\u7fd2\u6163\u306e\u3042\u308b\u4f1a\u793e\u306a\u306e\u3067\u306f\u306a\u3044\u304b\uff1f\u3068\u3044\u3046\u61f8\u5ff5\u3092\u6301\u305f\u308c\u3066\u3001\u878d\u8cc7\u5be9\u67fb\u306e\u969b\u306b\u30de\u30a4\u30ca\u30b9\u8a55\u4fa1\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/9bdf40befda56aded47d3d00bffed831-1.png\" alt=\"\" width=\"763\" height=\"720\" class=\"aligncenter size-full wp-image-3867\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/9bdf40befda56aded47d3d00bffed831-1.png 763w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/9bdf40befda56aded47d3d00bffed831-1-300x283.png 300w\" sizes=\"(max-width: 763px) 100vw, 763px\" \/>\u305d\u306e\u305f\u3081\u3001\u3053\u308c\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u305f\u3044\u3068\u3044\u3046\u5834\u5408\u306f\u5f79\u54e1\u8cb8\u4ed8\u91d1\u3092\u30bc\u30ed\u306b\u3057\u3066\u304a\u304f\u306e\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2><b>4.\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u6d3b\u7528\u3057\u3066\u52b9\u7387\u3088\u304f\u7d4c\u55b6\u6539\u5584\u3092\u9032\u3081\u308b\u65b9\u6cd5<\/b><\/h2>\n<p><span style=\"font-weight: 400;\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/9bdf40befda56aded47d3d00bffed831-1.jpg\" alt=\"\" width=\"1000\" height=\"665\" class=\"aligncenter size-full wp-image-3868\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/9bdf40befda56aded47d3d00bffed831-1.jpg 1000w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/9bdf40befda56aded47d3d00bffed831-1-300x200.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/9bdf40befda56aded47d3d00bffed831-1-768x511.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u898b\u65b9\u3068\u3057\u3066\u3001\u5fc5\u305a\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u304f\u3079\u304d\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3001\u7d4c\u55b6\u6539\u5584\u3092\u52b9\u7387\u3088\u304f\u9032\u3081\u3066\u3044\u304f\u305f\u3081\u306b\u306f\u3001\u5404\u9805\u76ee\u3092\u78ba\u8a8d\u3057\u3066\u300c\u5b89\u5168\u305d\u3046\u3060\u300d\u300c\u5371\u967a\u305d\u3046\u3060\u300d\u3068\u8a55\u4fa1\u3059\u308b\u3060\u3051\u306b\u7559\u3081\u3066\u304a\u3044\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><b>\u305d\u308c\u3067\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306b\u6539\u5584\u3092\u9032\u3081\u3066\u3044\u304f\u3068\u826f\u3044\u306e\u304b\u3068\u3044\u3046\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u8cc7\u91d1\u5225\u306b\u5206\u3051\u3066\u8a73\u3057\u304f\u5206\u6790\u3057\u3066\u3044\u304f\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/5b398eeaa9d4e5cbd78497cfa5d68afd-1.jpg\" alt=\"\" width=\"1040\" height=\"775\" class=\"aligncenter size-full wp-image-3869\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/5b398eeaa9d4e5cbd78497cfa5d68afd-1.jpg 1040w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/5b398eeaa9d4e5cbd78497cfa5d68afd-1-300x224.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/5b398eeaa9d4e5cbd78497cfa5d68afd-1-1024x763.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/5b398eeaa9d4e5cbd78497cfa5d68afd-1-768x572.jpg 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/5b398eeaa9d4e5cbd78497cfa5d68afd-1-88x66.jpg 88w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/5b398eeaa9d4e5cbd78497cfa5d68afd-1-200x150.jpg 200w\" sizes=\"(max-width: 1040px) 100vw, 1040px\" \/>\u3053\u308c\u3092\u5f53\u793e\u3067\u306f\u300c\u8cc7\u91d1\u5225\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u3068\u8aad\u3093\u3067\u3044\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u8cc7\u91d1\u5225\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306f<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>\u6982\u8981<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u73fe\u91d1\u306e\u5897\u6e1b\u3092\u300c\u8cc7\u91d1\u306e\u904b\u7528\u300d\u3068\u300c\u8cc7\u91d1\u306e\u8abf\u9054\u300d\u3067\u5206\u985e\u3057\u305f\u4e0a\u3067\u3001\u3055\u3089\u306b\u304a\u91d1\u30924\u3064\u306b\u8272\u5206\u3051\u3057\u3066\u6574\u7406\u3057\u305f\u8868<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u5177\u4f53\u7684\u306a\u5206\u985e\u65b9\u6cd5<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u300c\u640d\u76ca\u8cc7\u91d1\u300d\u2026\u5275\u696d\u4ee5\u6765\u3001\u5132\u3051\u3066\u304d\u305f\u8cc7\u91d1\u3002\u30d7\u30e9\u30b9\u3067\u306a\u3044\u3068\u7d4c\u55b6\u304c\u6210\u308a\u7acb\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u300c\u56fa\u5b9a\u8cc7\u91d1\u300d\u2026\u501f\u5165\u3068\u9577\u671f\u6295\u8cc7\u306e\u8cc7\u91d1\u306e\u5dee\u984d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u300c\u58f2\u4e0a\u4ed5\u5165\u8cc7\u91d1\u300d\u2026\u58f2\u639b\u91d1\u306e\u56de\u53ce\u3068\u8cb7\u639b\u91d1\u306e\u652f\u6255\u3044\u306e\u30b5\u30a4\u30c8\u5dee\u984d\u3002\u591a\u304f\u306e\u4f1a\u793e\u3067\u306f\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u300c\u6d41\u52d5\u8cc7\u91d1\u300d\u2026\u3059\u3050\u306b\u51fa\u3066\u884c\u304f\u76ee\u306e\u524d\u306e\u8cc7\u91d1\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/da08479581968d2308da7b3df64abe22-1.png\" alt=\"\" width=\"744\" height=\"281\" class=\"aligncenter size-full wp-image-3870\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/da08479581968d2308da7b3df64abe22-1.png 744w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/da08479581968d2308da7b3df64abe22-1-300x113.png 300w\" sizes=\"(max-width: 744px) 100vw, 744px\" \/>\u3053\u306e\u300c\u8cc7\u91d1\u5225\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u3067\u308f\u304b\u308b\u3053\u3068\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u8cc7\u91d1\u5225\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u308f\u304b\u308b\u3053\u3068<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>\u5275\u696d\u304b\u3089\u73fe\u5728\u307e\u3067\u30c8\u30fc\u30bf\u30eb\u3067\u7372\u5f97\u3057\u305f\u5229\u76ca\u306f\u3069\u308c\u3060\u3051\u3042\u308b\u306e\u304b\uff1f<\/b><\/li>\n<li aria-level=\"1\"><b>\u624b\u5143\u306e\u9810\u8caf\u91d1\u984d\u306e\u3046\u3061\u3001\u9280\u884c\u304b\u3089\u501f\u5165\u308c\u3001\u307e\u3060\u4f7f\u3063\u3066\u306a\u3044\u304a\u91d1\u306f\u3001\u3069\u308c\u3060\u3051\u3042\u308b\u306e\u304b\uff1f<\/b><\/li>\n<li aria-level=\"1\"><b>\u8a2d\u5099\u6295\u8cc7\u3068\u9280\u884c\u501f\u5165\u306e\u30d0\u30e9\u30f3\u30b9\u306f\u9069\u6b63\u304b\uff1f<\/b><\/li>\n<li aria-level=\"1\"><b>\u9ed2\u5b57\u5012\u7523\u306e\u30ea\u30b9\u30af\u304c\u3069\u306e\u304f\u3089\u3044\u3042\u308b\u304b\uff1f<\/b><\/li>\n<li aria-level=\"1\"><b>\u58f2\u4e0a\u304c2\u500d\u306b\u306a\u3063\u305f\u3089\u3001\u624b\u5143\u306e\u9810\u91d1\u6b8b\u9ad8\u306f\u3069\u3046\u306a\u308b\u306e\u304b\uff1f<\/b><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u300c\uff21\u793e\u300d\u3068\u300c\uff22\u793e\u300d\u3001\u3069\u3061\u3089\u3082\u73fe\u9810\u91d1\u306e\u6b8b\u9ad8\u304c1,000\u3042\u3063\u305f\u3068\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8ca1\u52d9\u72b6\u6cc1\u3067\u3042\u308b\u5834\u5408\u3001\u3069\u3061\u3089\u306e\u307b\u3046\u304c\u8cc7\u91d1\u7e70\u308a\u306e\u826f\u3044\u4f1a\u793e\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n<p><b><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/80a5a94fad8b64c4f0af5fd919d272fc-1.png\" alt=\"\" width=\"673\" height=\"327\" class=\"aligncenter size-full wp-image-3871\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/80a5a94fad8b64c4f0af5fd919d272fc-1.png 673w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/80a5a94fad8b64c4f0af5fd919d272fc-1-300x146.png 300w\" sizes=\"(max-width: 673px) 100vw, 673px\" \/><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/57b8ad171c27ba4a3f9ece1dc83d4034.png\" alt=\"\" width=\"630\" height=\"362\" class=\"aligncenter size-full wp-image-3872\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/57b8ad171c27ba4a3f9ece1dc83d4034.png 630w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/57b8ad171c27ba4a3f9ece1dc83d4034-300x172.png 300w\" sizes=\"(max-width: 630px) 100vw, 630px\" \/>\u300c\u640d\u76ca\u8cc7\u91d1\u300d\u3068\u306f\u3001\u5275\u696d\u4ee5\u6765\u5132\u3051\u3066\u304d\u305f\u8cc7\u91d1\u3067\u3042\u308a\u3001\u5fc5\u305a\u30d7\u30e9\u30b9\u3067\u306a\u3044\u3068\u7d4c\u55b6\u304c\u6210\u308a\u7acb\u3063\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/p>\n<p><b>\u305d\u306e\u4e0b\u306e\u300c\u56fa\u5b9a\u8cc7\u91d1\u300d\u306f\u3001\u501f\u5165\u3068\u9577\u671f\u6295\u8cc7\u306e\u8cc7\u91d1\u306e\u5dee\u984d\u3067\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u4eca\u56de\u306e\u4f8b\u3067\u306f2\u793e\u3068\u3082\u540c\u3058\u91d1\u984d\u3067\u3059\u3002<\/span><\/p>\n<p><b>\u305d\u3057\u3066\u300c\u58f2\u4e0a\u4ed5\u5165\u8cc7\u91d1\u300d\u306f\u3001\u58f2\u639b\u91d1\u306e\u56de\u53ce\u3068\u8cb7\u639b\u91d1\u306e\u652f\u6255\u3044\u306e\u30b5\u30a4\u30c8\u5dee\u984d\u3067\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u58f2\u639b\u91d1\u306f\u5f97\u610f\u5148\u304b\u3089\u306e\u5165\u91d1\u3092\u5f85\u3063\u3066\u3044\u308b\u3082\u306e\u3067\u3001\u53cd\u5bfe\u306b\u8cb7\u639b\u91d1\u3068\u306f\u4ed5\u5165\u5148\u306b\u5bfe\u3057\u3066\u652f\u6255\u3044\u3092\u5f85\u3063\u3066\u3082\u3089\u3063\u3066\u3044\u308b\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002\u3053\u308c\u304cA\u793e\u306f\u30de\u30a4\u30ca\u30b93,500\u3001B\u793e\u306f\u30de\u30a4\u30ca\u30b92,000\u3068\u306a\u3063\u3066\u3044\u3066\u3001B\u793e\u306e\u307b\u3046\u304c\u30de\u30a4\u30ca\u30b9\u5e45\u304c\u5c0f\u3055\u3044\u3068\u3044\u3046\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u305d\u3057\u3066\u305d\u306e\u4e0b\u306b\u3042\u308b\u300c\u5b89\u5b9a\u8cc7\u91d1\u300d\u306f\u300c\u640d\u76ca\u8cc7\u91d1\u300d\u300c\u56fa\u5b9a\u8cc7\u91d1\u300d\u300c\u58f2\u4e0a\u4ed5\u5165\u8cc7\u91d1\u300d\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u3067\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u300c\u5b89\u5b9a\u8cc7\u91d1\u300d\u304c\u3082\u3057\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u3001\u4f1a\u793e\u3068\u3057\u3066\u306f\u975e\u5e38\u306b\u5371\u967a\u306a\u7d4c\u55b6\u72b6\u614b\u3067\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u306a\u305c\u304b\u3068\u3044\u3046\u3068\u3001\u901a\u5e38\u306e\u4f1a\u793e\u3067\u306f\u73fe\u9810\u91d1\u304c\u6700\u7d42\u7684\u306b\u30d7\u30e9\u30b9\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u304c\uff08\u30de\u30a4\u30ca\u30b9\u306e\u72b6\u614b\u304c\u7d9a\u304f\u3068\u5012\u7523\u3059\u308b\u305f\u3081\uff09\u3001\u4e0a\u8a18\u306e\u300c\u5b89\u5b9a\u8cc7\u91d1\u300d\u304c\u30de\u30a4\u30ca\u30b9\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u77ed\u671f\u7684\u306a\u8cc7\u91d1\u3067\u3042\u308b\u300c\u6d41\u52d5\u8cc7\u91d1\u300d\u3092\u6d3b\u7528\u3057\u306a\u3044\u3068\u73fe\u9810\u91d1\u3092\u30d7\u30e9\u30b9\u306b\u3067\u304d\u3066\u3044\u306a\u3044\u72b6\u6cc1\u3068\u3044\u3046\u3053\u3068\u3060\u304b\u3089\u3067\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u4eca\u56de\u306e\u4f8b\u3067\u306f\u300c\u5b89\u5b9a\u8cc7\u91d1\u300d\u304c\u30d7\u30e9\u30b9\u3067\u3042\u308b\uff22\u793e\u306e\u65b9\u304c\u8cc7\u91d1\u7e70\u308a\u304c\u826f\u3044\u4f1a\u793e\u3060\u3068\u3044\u3048\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u30924\u3064\u306b\u8272\u5206\u3051\u3057\u3066\u5206\u6790\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3092\u6d3b\u7528\u3059\u308b\u3068\u300c\u4f1a\u793e\u306e\u304a\u91d1\u304c\u306a\u305c\u5897\u3048\u3066\u3001\u306a\u305c\u6d88\u3048\u3066\u3044\u3063\u305f\u306e\u304b\uff1f\u300d\u3092\u52b9\u7387\u3088\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u305d\u3046\u3059\u308b\u3068\u3001\u4e8b\u696d\u65b9\u91dd\u3092\u5909\u66f4\u3059\u3079\u304d\u306a\u306e\u304b\u4eca\u306e\u307e\u307e\u3067\u826f\u3044\u306e\u304b\u3001\u4eca\u5f8c\u3069\u3093\u306a\u3053\u3068\u306b\u6ce8\u610f\u3057\u3066\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u3051\u3070\u3088\u3044\u306e\u304b\u3001\u306a\u3069\u304c\u660e\u78ba\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/p>\n<p><b>\u300c\u81ea\u5206\u3067\u306f\u3069\u3046\u3084\u3063\u3066\u5206\u3051\u308b\u3068\u52b9\u679c\u7684\u306a\u306e\u304b\u308f\u304b\u3089\u306a\u3044\u300d\u300c\u5fd9\u3057\u304f\u3066\u6bce\u6708\u4f5c\u6210\u3059\u308b\u306e\u306f\u96e3\u3057\u3044\u300d<\/b><\/p>\n<p><b>\u305d\u3093\u306a\u4eba\u306f\u3001\u30d3\u30b8\u30e7\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u30d3\u30b8\u30e7\u30f3\u5f0f\u300c\u6708\u6b21\u6c7a\u7b97\u66f8\u300d\u30b5\u30fc\u30d3\u30b9\u3092\u6d3b\u7528\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u300d\u306e\u8ca1\u52d9\u4e09\u8868\u3092\u57fa\u672c\u3068\u3057\u3066\u3001\u7d4c\u55b6\u8005\u304c\u6570\u5b57\u306b\u57fa\u3065\u304f\u3010\u7d4c\u55b6\u5224\u65ad\u3011\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u300c\u81ea\u793e\u306e\u8ca1\u653f\u72b6\u6cc1\u3092\u30bf\u30a4\u30e0\u30ea\u30fc\u306b\u628a\u63e1\u3057\u3066\u52b9\u7387\u3088\u304f\u7d4c\u55b6\u6539\u5584\u3057\u3066\u3044\u304d\u305f\u3044\u300d\u3068\u3044\u3046\u5834\u5408\u306f\u6d3b\u7528\u3057\u3066\u307f\u3066\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u30da\u30fc\u30b8\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2192\u3000<\/span><a href=\"https:\/\/suzuki-tax.net\/service\/monthly-closing\/\"><span style=\"font-weight: 400;\">\u30d3\u30b8\u30e7\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u30d3\u30b8\u30e7\u30f3\u5f0f\u300c\u6708\u6b21\u6c7a\u7b97\u66f8\u300d\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/p>\n<h2><b>5.\u307e\u3068\u3081<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u898b\u65b9\u3092\u77e5\u308a\u305f\u3044\u3068\u3044\u3046\u4eba\u306e\u305f\u3081\u306b\u4e0b\u8a18\u306e\u5185\u5bb9\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u3053\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u305f\u3053\u3068<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306f\u300c\u4e00\u5b9a\u6642\u70b9\uff08\u6c7a\u7b97\u65e5\uff09\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u8ca1\u653f\u72b6\u614b\u300d\u3092\u8868\u3057\u305f\u6c7a\u7b97\u66f8\u3067\u3001\u305d\u306e\u4f01\u696d\u304c\u4e8b\u696d\u306e\u305f\u3081\u306e\u8cc7\u91d1\u3092\u3069\u306e\u3088\u3046\u306b\u96c6\u3081\u3066\u4fdd\u6709\u30fb\u904b\u7528\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u793a\u3057\u305f\u3082\u306e\u3067\u3042\u308b<\/b><\/li>\n<li aria-level=\"1\"><b>\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u300c\u8cc7\u7523\u300d\u300c\u8ca0\u50b5\u300d\u300c\u7d14\u8cc7\u7523\u300d\u306e3\u3064\u306e\u30d6\u30ed\u30c3\u30af\u306b\u5206\u304b\u308c\u3066\u3044\u308b<\/b><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6b63\u3057\u3044\u898b\u65b9\u3068\u3057\u3066\u3001\u5fc5\u305a\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b7\u3064\u306b\u5206\u3051\u3066\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #99ccff;\">\n<p><b>\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u898b\u308b\u3068\u304d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u30447\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>\u8d85\u77ed\u671f\u7684\u306a\u5b89\u5168\u6027\uff08\u624b\u5143\u6d41\u52d5\u6027\uff09<\/b><\/li>\n<li aria-level=\"1\"><b>\u77ed\u671f\u7684\u306a\u5b89\u5168\u6027\uff08\u6d41\u52d5\u6bd4\u7387\uff09<\/b><\/li>\n<li aria-level=\"1\"><b>\u77ed\u671f\u7684\u306a\u652f\u6255\u80fd\u529b\uff08\u5f53\u5ea7\u6bd4\u7387\uff09<\/b><\/li>\n<li aria-level=\"1\"><b>\u9577\u671f\u7684\u306a\u5b89\u5b9a\u6027\uff08\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff09<\/b><\/li>\n<li aria-level=\"1\"><b>\u9577\u671f\u7684\u306a\u652f\u6255\u80fd\u529b\uff08\u56fa\u5b9a\u6bd4\u7387\uff09<\/b><\/li>\n<li aria-level=\"1\"><b>\u8ca1\u52d9\u72b6\u6cc1\u306e\u5065\u5168\u6027\uff08\u5229\u76ca\u5270\u4f59\u91d1\uff09<\/b><\/li>\n<li aria-level=\"1\"><b>\u878d\u8cc7\u5be9\u67fb\u306b\u901a\u308a\u3084\u3059\u3044\u304b\uff08\u5f79\u54e1\u8cb8\u4ed8\u91d1\uff09<\/b><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u6d3b\u7528\u3057\u3066\u52b9\u7387\u3088\u304f\u7d4c\u55b6\u6539\u5584\u3092\u9032\u3081\u305f\u3044\u3068\u3044\u3046\u4eba\u306b\u5411\u3051\u3066\u3001\u30d3\u30b8\u30e7\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u884c\u3063\u3066\u3044\u308b\u5206\u6790\u624b\u6cd5\u3067\u3042\u308b\u300c\u8cc7\u91d1\u5225\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u3082\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u3044\u305f\u3053\u3068\u3067\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u898b\u65b9\u304c\u308f\u304b\u308a\u3001\u81ea\u793e\u306e\u696d\u7e3e\u628a\u63e1\u3084\u7d4c\u55b6\u6539\u5584\u3092\u52b9\u7387\u3088\u304f\u9032\u3081\u308b\u305f\u3081\u306e\u9053\u7b4b\u304c\u898b\u3048\u3066\u304d\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7406\u60f3\u306e\u7d4c\u55b6\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306f\u300c\u4e00\u5b9a\u6642\u70b9\uff08\u6c7a\u7b97\u65e5\uff09\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u8ca1\u653f\u72b6\u614b\u300d\u3092\u8868\u3057\u305f\u6c7a\u7b97\u66f8\u3067\u3001\u305d\u306e\u4f01\u696d\u304c\u4e8b\u696d\u306e\u305f\u3081\u306e\u8cc7\u91d1\u3092\u3069\u306e\u3088\u3046\u306b\u96c6\u3081\u3066\u4fdd\u6709\u30fb\u904b\u7528\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u793a\u3057\u305f\u3082\u306e\u3067\u3059\u3002 \u7d4c\u55b6\u72b6\u6cc1\u3092\u5ba2\u89b3\u7684\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3001\u5012\u7523\u3057\u306b\u304f\u3044\u5b89\u5168\u306a\u4f1a\u793e\u306a [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":3946,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[19],"acf":[],"_links":{"self":[{"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/posts\/3709"}],"collection":[{"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/comments?post=3709"}],"version-history":[{"count":5,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/posts\/3709\/revisions"}],"predecessor-version":[{"id":7179,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/posts\/3709\/revisions\/7179"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/media\/3946"}],"wp:attachment":[{"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/media?parent=3709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/categories?post=3709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}