{"id":3713,"date":"2021-10-30T00:30:37","date_gmt":"2021-10-29T15:30:37","guid":{"rendered":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/?p=3713"},"modified":"2025-05-28T11:49:48","modified_gmt":"2025-05-28T02:49:48","slug":"net-assets","status":"publish","type":"post","link":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/net-assets","title":{"rendered":"\u7d14\u8cc7\u7523\u3068\u306f\uff1f\uff5c\u7d4c\u55b6\u8005\u304c\u77e5\u308a\u305f\u3044\u7d14\u8cc7\u7523\u306e\u3042\u308c\u3053\u308c\u3092\u5fb9\u5e95\u89e3\u8aac\uff01"},"content":{"rendered":"<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/1-3.jpg\"><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u300c\u7d14\u8cc7\u7523\u3066\u4f55\u306e\u3053\u3068\u3060\u308d\u3046\uff1f\u300d<\/span><\/p>\n<p><span style=\"font-weight: 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400;\">\u300c\u7d14\u8cc7\u7523\u300d\u3068\u3088\u304f\u4f3c\u305f\u8a00\u8449\u306b\u300c\u7dcf\u8cc7\u7523\u300d\u3068\u3044\u3046\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u8a00\u8449\u3068\u3057\u3066\u306f\u4f3c\u3066\u3044\u308b\u3088\u3046\u306b\u3082\u601d\u3048\u307e\u3059\u304c\u3001\u307e\u3063\u305f\u304f\u7570\u306a\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u300c\u7d14\u8cc7\u7523\u300d\u3092\u7406\u89e3\u3057\u306a\u3044\u3068\u3001\u4f1a\u793e\u306e\u6c7a\u7b97\u66f8\u3092\u5b8c\u6210\u3055\u305b\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u4f1a\u793e\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308b\u3053\u3068\u3067\u3001\u4f1a\u793e\u304c\u3069\u306e\u3088\u3046\u306a\u72b6\u614b\u304b\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u305f\u3081\u3001\u975e\u5e38\u306b\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u300c\u7d14\u8cc7\u7523\u300d\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3081\u3070\u308f\u304b\u308b\u3053\u3068<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>\u7d14\u8cc7\u7523\u3068\u306f\u4f55\u304b<\/b><\/li>\n<li aria-level=\"1\"><b>\u7d14\u8cc7\u7523\u306e\u5185\u8a33<\/b><\/li>\n<li aria-level=\"1\"><b>\u7dcf\u8cc7\u7523\u3068\u7d14\u8cc7\u7523\u306e\u9055\u3044<\/b><\/li>\n<li aria-level=\"1\"><b>\u7d14\u8cc7\u7523\u3067\u8a08\u7b97\u3067\u304d\u308b\u7d4c\u55b6\u6307\u6a19<\/b><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u305c\u3072\u3053\u306e\u8a18\u4e8b\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3001\u6c7a\u7b97\u3084\u4f1a\u793e\u7d4c\u55b6\u306b\u5f79\u7acb\u3066\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\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.\u7d14\u8cc7\u7523\u3068\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u53f3\u5074\u306b\u8868\u3055\u308c\u308b\u9805\u76ee<\/b><\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/3-1-1.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/3-1-1.jpg\" alt=\"\" width=\"1471\" height=\"981\" class=\"aligncenter size-full wp-image-3827\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/3-1-1.jpg 1471w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/3-1-1-300x200.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/3-1-1-1024x683.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/3-1-1-768x512.jpg 768w\" sizes=\"(max-width: 1471px) 100vw, 1471px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u5192\u982d\u3067\u3082\u89e3\u8aac\u3057\u305f\u901a\u308a\u3001<\/span><b>\u300c\u7d14\u8cc7\u7523\u300d\u3068\u306f\u300c\u81ea\u5206\uff08\u307e\u305f\u306f\u4f1a\u793e\uff09\u306e\u7d14\u7c8b\u306a\u8cc7\u7523\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/b><span style=\"font-weight: 400;\">\u6c7a\u7b97\u306e\u969b\u3001\u7d14\u8cc7\u7523\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u53f3\u5074\u306b\u8868\u793a\u3055\u308c\u3001\u8cc7\u7523\u304b\u3089\u8ca0\u50b5\u306a\u3069\u3092\u9664\u3044\u305f\u3082\u306e\u3068\u3057\u3066\u533a\u5206\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/4.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/4.png\" alt=\"\" width=\"425\" height=\"500\" class=\"aligncenter size-full wp-image-3828\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/4.png 425w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/4-255x300.png 255w\" sizes=\"(max-width: 425px) 100vw, 425px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306f\u3001\u6c7a\u7b97\u3092\u884c\u3046\u969b\u306b\u4f5c\u6210\u3055\u308c\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u4e00\u3064\u3067\u3059\u3002\u4f01\u696d\u306f\uff11\u5e74\u9593\u306e\u4e8b\u696d\u5e74\u5ea6\u3092\u7d42\u3048\u308b\u3068\u4e00\u5b9a\u671f\u9593\u306e\u53ce\u652f\u3084\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u53d6\u308a\u307e\u3068\u3081\u3066\u682a\u4e3b\u3084\u53d6\u5f15\u5148\u30fb\u8a18\u5165\u6a5f\u95a2\u306a\u3069\u306b\u5831\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u6c7a\u7b97\u3092\u884c\u3046\u969b\u306b\u5fc5\u8981\u3068\u306a\u308b\u3082\u306e\u3067\u3001\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u6cc1\u3092\u8868\u3059\u66f8\u985e\u306a\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u5de6\u53f3\u306b\u9805\u76ee\u304c\u5206\u304b\u308c\u3001<\/span><b>\u4e0a\u306e\u56f3\u306e\u3088\u3046\u306b\u5de6\u5074\u306b\u300c\u8cc7\u7523\u300d\u3001\u53f3\u5074\u306b\u300c\u8ca0\u50b5\u300d\u300c\u7d14\u8cc7\u7523\u300d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/b><span style=\"font-weight: 400;\">\u305d\u3057\u3066\u305d\u308c\u3089\u306e\u9805\u76ee\u306e\u4e2d\u306b\u3001\u3055\u3089\u306b\u7d30\u304b\u306a\u9805\u76ee\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u3057\u3066\u53f3\u5074\u3068\u5de6\u5074\u306f\u539f\u5247\u7684\u306b\u306f\u4e00\u81f4\u3059\u308b\u4e8b\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\uff08B\/S\uff09\u3068\u3082\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3092\u898b\u308b\u3053\u3068\u3067\u3001\u4f1a\u793e\u304c\u3069\u306e\u3088\u3046\u306a\u8ca1\u653f\u72b6\u6cc1\u304b\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u8cc7\u7523\u304c100\u4e07\u5186\u3042\u3063\u3066\u3082\u3001\u8ca0\u50b5\u304c90\u4e07\u5186\u3060\u3063\u305f\u5834\u5408\u3001\u7d14\u8cc7\u7523\u306f10\u4e07\u5186\u3067\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/5.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/5.png\" alt=\"\" width=\"429\" height=\"499\" class=\"aligncenter size-full wp-image-3829\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/5.png 429w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/5-258x300.png 258w\" sizes=\"(max-width: 429px) 100vw, 429px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u8cc7\u7523100\u4e07\u5186\u306e\u3046\u3061\u8ca0\u50b5\u304c20\u4e07\u5186\u3067\u3042\u308c\u3070\u3001\u7d14\u8cc7\u7523\u306f80\u4e07\u5186\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/6-1.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/6-1.png\" alt=\"\" width=\"425\" height=\"499\" class=\"aligncenter size-full wp-image-3830\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/6-1.png 425w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/6-1-256x300.png 256w\" sizes=\"(max-width: 425px) 100vw, 425px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u7d14\u8cc7\u7523\u3092\u77e5\u308b\u3053\u3068\u306f\u3001<\/span><span style=\"color: #ff0000;\"><b>\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u6cc1\u3092\u56f3\u308b\u4e0a\u3067\u975e\u5e38\u306b\u91cd\u8981\u306a\u9805\u76ee<\/b><\/span><span style=\"font-weight: 400;\">\u306a\u306e\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u30d0\u30e9\u30f3\u30b9\u304c\u58ca\u308c\u308b\u300c\u50b5\u52d9\u8d85\u904e\u300d<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">\u300c\u50b5\u52d9\u8d85\u904e\u300d\u3068\u306f\u3001\u7d4c\u55b6\u304c\u60aa\u5316\u3057\u305f\u5834\u5408\u306a\u3069\u306b\u8ca0\u50b5\u304c\u5927\u304d\u304f\u306a\u308a\u3001\u5de6\u53f3\u306e\u30d0\u30e9\u30f3\u30b9\u304c\u5d29\u308c\u305f\u3057\u307e\u3046\u3053\u3068\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u901a\u5e38\u306f\u5de6\u53f3\u304c\u30a4\u30b3\u30fc\u30eb\u3068\u306a\u308a\u3001\u30d0\u30e9\u30f3\u30b9\u306f\u4fdd\u305f\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u8ca0\u50b5\u304c\u5d69\u3093\u3067\u53f3\u5074\u304c\u81a8\u308c\u4e0a\u304c\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u30a4\u30b3\u30fc\u30eb\u3067\u306a\u304f\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u72b6\u614b\u306f<\/span><b>\u5b9f\u8cea\u7684\u306b\u306f\u8ca1\u653f\u7834\u7dbb<\/b><span style=\"font-weight: 400;\">\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\u3092\u898b\u308b\u3053\u3068\u3067\u3001\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>2.\u7d14\u8cc7\u7523\u306e\u5185\u8a33\u3068\u306f<\/b><\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7-1.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7-1.jpg\" alt=\"\" width=\"1470\" height=\"980\" class=\"aligncenter size-full wp-image-3831\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7-1.jpg 1470w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7-1-300x200.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7-1-1024x683.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7-1-768x512.jpg 768w\" sizes=\"(max-width: 1470px) 100vw, 1470px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u308c\u3067\u306f\u3053\u3053\u304b\u3089\u306f\u3001\u7d14\u8cc7\u7523\u306e\u8a73\u3057\u3044\u5185\u8a33\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d14\u8cc7\u7523\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u300c\u682a\u4e3b\u8cc7\u672c\u300d\u3068\u300c\u682a\u4e3b\u8cc7\u672c\u4ee5\u5916\u300d\u306e2\u7a2e\u985e\u306b\u5206\u304b\u308c\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u3057\u3066\u300c\u682a\u4e3b\u8cc7\u672c\u300d\u3082\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u300c\u8cc7\u672c\u91d1\u300d\u300c\u8cc7\u672c\u5270\u4f59\u91d1\u300d\u300c\u5229\u76ca\u5270\u4f59\u91d1\u300d\u300c\u81ea\u5df1\u682a\u5f0f\u300d\u306e4\u3064\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/8.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/8.png\" alt=\"\" width=\"2048\" height=\"1129\" class=\"aligncenter size-full wp-image-3832\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/8.png 2048w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/8-300x165.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/8-1024x565.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/8-768x423.png 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/8-1536x847.png 1536w\" sizes=\"(max-width: 2048px) 100vw, 2048px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><b>2-1.\u682a\u4e3b\u8cc7\u672c<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u682a\u4e3b\u8cc7\u672c\u3068\u306f\u3001\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u305f\u3081\u306b\u682a\u5f0f\u3092\u767a\u884c\u3057\u3001\u51fa\u8cc7\u3092\u53d7\u3051\u305f\u91d1\u984d\u3068\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u4e8b\u696d\u3067\u5f97\u305f\u91d1\u984d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u682a\u5f0f\u8cc7\u672c\u306b\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e4\u3064\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/9.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/9.png\" alt=\"\" width=\"894\" height=\"455\" class=\"aligncenter size-full wp-image-3833\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/9.png 894w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/9-300x153.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/9-768x391.png 768w\" sizes=\"(max-width: 894px) 100vw, 894px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<h4><b>2-1-1.\u8cc7\u672c\u91d1<\/b><\/h4>\n<p><b>\u8cc7\u672c\u91d1\u3068\u306f\u3001\u4e8b\u696d\u3092\u5186\u6ed1\u306b\u884c\u3046\u305f\u3081\u306b\u682a\u4e3b\u304c\u4f1a\u793e\u306b\u51fa\u8cc7\u3057\u305f\u8cc7\u91d1\u306e\u3053\u3068\u3002<\/b><span style=\"font-weight: 400;\">\u3064\u307e\u308a\u3001\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u305f\u3081\u306e\u300c\u5143\u624b\u300d\u3067\u3042\u308a\u3001\u300c\u4f1a\u793e\u306e\u8ca1\u7523\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u8cc7\u91d1\u300d\u3068\u8a00\u3044\u63db\u3048\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/10.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/10.png\" alt=\"\" width=\"988\" height=\"433\" class=\"aligncenter size-full wp-image-3834\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/10.png 988w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/10-300x131.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/10-768x337.png 768w\" sizes=\"(max-width: 988px) 100vw, 988px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u8cc7\u672c\u91d1\u306f\u4e8b\u696d\u898f\u6a21\u304c\u62e1\u5927\u3057\u3066\u3082\u5909\u52d5\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f1a\u793e\u306e\u5229\u76ca\u304c\u3044\u304f\u3089\u5897\u3048\u305f\u3068\u3057\u3066\u3082\u3001\u8cc7\u672c\u91d1\u306b\u306f\u5f71\u97ff\u3092\u4e0e\u3048\u306a\u3044\u306e\u3067\u3059\u3002\u8cc7\u672c\u91d1\u306e\u984d\u306f\u81ea\u7531\u306b\u5909\u52d5\u3055\u305b\u306a\u3044\u3068\u3044\u3046\u300c\u8cc7\u672c\u4e0d\u5909\u306e\u539f\u5247\u300d\u304c\u4f1a\u793e\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u8cc7\u672c\u3092\u6e1b\u5c11\u3055\u305b\u308b\u5834\u5408\u306b\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u306a\u3069\u306e\u53b3\u683c\u306a\u624b\u7d9a\u304d\u3092\u8e0f\u3080\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u4f1a\u793e\u306f\u3001\u682a\u5f0f\u3092\u767a\u884c\u3057\u3066\u5f97\u305f\u91d1\u984d\u306e2\u5206\u306e1\u4ee5\u4e0a\u3092\u300c\u8cc7\u672c\u91d1\u300d\u306b\u3059\u308b\u3053\u3068\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u6b8b\u984d\u306f\u300c\u8cc7\u672c\u6e96\u5099\u91d1\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/span><\/p>\n<h4><b>2-1-2.\u8cc7\u672c\u5270\u4f59\u91d1<\/b><\/h4>\n<p><b>\u8cc7\u672c\u5270\u4f59\u91d1\u3068\u306f\u3001\u682a\u4e3b\u304b\u3089\u96c6\u3081\u305f\u8cc7\u91d1\u306a\u3069\u306e\u3046\u3061\u3001\u300c\u8cc7\u672c\u91d1\u300d\u3068\u306a\u3089\u306a\u304b\u3063\u305f\u91d1\u984d\u306e\u3053\u3068<\/b><span style=\"font-weight: 400;\">\u3067\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/11.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/11.png\" alt=\"\" width=\"1072\" height=\"445\" class=\"aligncenter size-full wp-image-3816\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/11.png 1072w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/11-300x125.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/11-1024x425.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/11-768x319.png 768w\" sizes=\"(max-width: 1072px) 100vw, 1072px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u8cc7\u672c\u5270\u4f59\u91d1\u306f\u3001\u300c\u8cc7\u672c\u6e96\u5099\u91d1\u300d\u3068\u300c\u305d\u308c\u4ee5\u5916\u306e\u8cc7\u672c\u5270\u4f59\u91d1\u300d\u3067\u69cb\u6210\u3055\u308c\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u8cc7\u672c\u6e96\u5099\u91d1\u306e\u307b\u304b\u306b\u4ee5\u4e0b\u306e\u9805\u76ee\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u8cc7\u672c\u5270\u4f59\u91d1\u306b\u542b\u307e\u308c\u308b\u300c\u8cc7\u672c\u6e96\u5099\u91d1\u300d\u4ee5\u5916\u306e\u9805\u76ee<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u76ca<\/b><\/li>\n<li aria-level=\"1\"><b>\u8cc7\u672c\u91d1\u6e1b\u5c11\u5dee\u76ca<\/b><\/li>\n<li aria-level=\"1\"><b>\u8cc7\u672c\u6e96\u5099\u91d1\u6e1b\u5c11\u5dee\u76ca<\/b><\/li>\n<li aria-level=\"1\"><b>\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u5dee\u76ca\u3000\u7b49<\/b><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u81ea\u5df1\u682a\u5f0f\u3092\u51e6\u5206\u3059\u308b\u969b\u3001\u3082\u3068\u3082\u3068\u306e\u51fa\u8cc7\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u5dee\u984d\u304c\u30d7\u30e9\u30b9\u306e\u72b6\u614b\u3060\u3063\u305f\u3068\u304d\u306b\u300c\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u76ca\u300d\u3068\u3057\u3066\u8cc7\u672c\u5270\u4f59\u91d1\u306b\u6570\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306b\u3001<\/span><span style=\"color: #ff0000;\"><b>\u5143\u624b\u3068\u306a\u308b\u8cc7\u91d1\u306a\u3069\u306e\u3046\u3061\u300c\u8cc7\u672c\u91d1\u300d\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u304a\u91d1\u3092\u8cc7\u672c\u5270\u4f59\u91d1<\/b><\/span><span style=\"font-weight: 400;\">\u3068\u3044\u3046\u306e\u3067\u3059\u3002<\/span><\/p>\n<h4><b>2-1-3.\u5229\u76ca\u5270\u4f59\u91d1<\/b><\/h4>\n<p><b>\u5229\u76ca\u5270\u4f59\u91d1\u306f\u3001\u682a\u4e3b\u8cc7\u672c\u306e\u3046\u3061\u300c\u8cc7\u672c\u91d1\u300d\u300c\u8cc7\u672c\u5270\u4f59\u91d1\u300d\u300c\u81ea\u5df1\u682a\u5f0f\u300d\u3092\u5f15\u3044\u305f\u90e8\u5206\u306e\u3053\u3068\u3002<\/b><span style=\"font-weight: 400;\">\u4f1a\u793e\u306e\u5132\u3051\u304b\u3089\u7a0e\u91d1\u3084\u914d\u5f53\u91d1\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u305f\u5229\u76ca\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/12.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/12.png\" alt=\"\" width=\"1021\" height=\"423\" class=\"aligncenter size-full wp-image-3817\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/12.png 1021w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/12-300x124.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/12-768x318.png 768w\" sizes=\"(max-width: 1021px) 100vw, 1021px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u5229\u76ca\u5270\u4f59\u91d1\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e\u5185\u5bb9\u3067\u69cb\u6210\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><b>\u5229\u76ca\u5270\u4f59\u91d1\u306e\u5185\u8a33<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><b>\u5229\u76ca\u6e96\u5099\u91d1<\/b><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u7a4d\u307f\u7acb\u3066\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u304a\u91d1<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><b>\u4efb\u610f\u7a4d\u7acb\u91d1<\/b><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u7a4d\u307f\u7acb\u3066\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u4efb\u610f\u3067\u7a4d\u307f\u7acb\u3066\u3089\u308c\u308b\u304a\u91d1\u3002\u4f1a\u793e\u3078\u306e\u6d41\u51fa\u3084\u907f\u3051\u308b\u76ee\u7684\u3067\u884c\u3046<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><b>\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1<\/b><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u4f1a\u793e\u304c\u5f97\u305f\u5229\u76ca\u306e\u3046\u3061\u3001\u5229\u76ca\u6e96\u5099\u91d1\u306b\u3082\u4efb\u610f\u7a4d\u7acb\u91d1\u306b\u3082\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u304a\u91d1<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u5229\u76ca\u5270\u4f59\u91d1\u306f\u3001\u3044\u308f\u3070\u4f01\u696d\u304c\u7372\u5f97\u3057\u305f\u300c\u672c\u5f53\u306e\u5229\u76ca\u300d\u3068\u8a00\u3044\u63db\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><span style=\"font-weight: 400;\">\u5229\u76ca\u5270\u4f59\u91d1\u304c\u591a\u3044\u307b\u3069\u3001\u4f1a\u793e\u306e\u53ce\u76ca\u529b\u304c\u9ad8\u304f\u9806\u8abf\u3060\u3001\u3068\u898b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<h4><b>2-1-4.\u81ea\u5df1\u682a\u5f0f<\/b><\/h4>\n<p><b>\u81ea\u5df1\u682a\u5f0f\u3068\u306f\u3001\u4f1a\u793e\u304c\u767a\u884c\u3059\u308b\u682a\u5f0f\u306e\u3046\u3061\u81ea\u793e\u3067\u53d6\u5f97\u3057\u3001\u4fdd\u6709\u3057\u3066\u3044\u308b\u682a\u5f0f\u306e\u91d1\u984d\u306e\u3053\u3068<\/b><span style=\"font-weight: 400;\">\u3067\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/13.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/13.png\" alt=\"\" width=\"1059\" height=\"443\" class=\"aligncenter size-full wp-image-3818\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/13.png 1059w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/13-300x125.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/13-1024x428.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/13-768x321.png 768w\" sizes=\"(max-width: 1059px) 100vw, 1059px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u300c\u81ea\u793e\u682a\u5f0f\u306e\u53d6\u5f97\u300d\u3068\u306f\u3001\u81ea\u793e\u304c\u767a\u884c\u3057\u3066\u4ed6\u306e\u682a\u4e3b\u304c\u4fdd\u6709\u3057\u3066\u3044\u305f\u3082\u306e\u3092\u300c\u8cb7\u3044\u623b\u3059\u300d\u884c\u70ba\u306e\u3053\u3068\u3002\u300c\u91d1\u5eab\u682a\u300d\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u81ea\u793e\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u306f\u3059\u306a\u308f\u3061\u3001\u5b9f\u8cea\u7684\u306b\u306f\u682a\u5f0f\u306e\u767a\u884c\u6570\u3092\u6e1b\u3089\u3059\u884c\u70ba\u306b\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u3068\u305d\u306e\u5206\u8cc7\u672c\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><b>2-2.\u65b0\u682a\u4e88\u7d04\u6a29<\/b><\/h3>\n<p><b>\u65b0\u682a\u4e88\u7d04\u6a29\u3068\u306f\u3001\u4f1a\u793e\u304c\u767a\u884c\u3059\u308b\u682a\u5f0f\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u6a29\u5229\u3053\u3068<\/b><span style=\"font-weight: 400;\">\u3067\u3059\u3002\u6240\u6709\u8005\u306f\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u793e\u306b\u65b0\u682a\u3092\u767a\u884c\u3055\u305b\u305f\u308a\u3001\u4f1a\u793e\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/14.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/14.png\" alt=\"\" width=\"1017\" height=\"438\" class=\"aligncenter size-full wp-image-3819\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/14.png 1017w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/14-300x129.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/14-768x331.png 768w\" sizes=\"(max-width: 1017px) 100vw, 1017px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u65b0\u682a\u4e88\u7d04\u6a29\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u6a29\u5229\u3092\u884c\u4f7f\u3067\u304d\u308b\u671f\u9593\u3068\u91d1\u984d\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u793e\u5185\u5411\u3051\u306b\u767a\u884c\u3055\u308c\u308b\u65b0\u682a\u4e88\u7d04\u6a29\u3067\u3042\u308b\u300c\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u300d\u3092\u4f8b\u306b\u51fa\u3057\u3066\u89e3\u8aac\u3057\u307e\u3057\u3087\u3046\u3002\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u306f\u3001\u5f93\u696d\u54e1\u3084\u53d6\u7de0\u5f79\u306a\u3069\u304c\u884c\u4f7f\u3067\u304d\u308b\u6a29\u5229\u306e\u3053\u3068\u3067\u3059\u3002\u8cfc\u5165\u984d\u3092\u73fe\u5728\u306e\u682a\u4fa1\u3088\u308a\u4f4e\u3044\u91d1\u984d\u306b\u8a2d\u5b9a\u3057\u3001\u6a29\u5229\u3092\u884c\u4f7f\u3067\u304d\u308b\u671f\u9593\u3092\u6570\u5e74\u5f8c\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u3084\u53d6\u7de0\u5f79\u306f\u3001\u81ea\u793e\u306e\u682a\u4fa1\u304c\u4e0a\u6607\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u682a\u3092\u624b\u306b\u5165\u308c\u3001\u305d\u308c\u3092\u58f2\u5374\u3059\u308b\u3053\u3068\u3067\u5229\u76ca\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4f1a\u793e\u306e\u696d\u7e3e\u304c\u5411\u4e0a\u3059\u308c\u3070\u3001\u305d\u306e\u5206\u81ea\u793e\u306e\u682a\u4fa1\u306f\u4e0a\u6607\u3059\u308b\u305f\u3081\u3001\u793e\u54e1\u3084\u5f79\u54e1\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u3092\u4e0a\u3052\u308b\u76ee\u7684\u3067\u767a\u884c\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306b\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u306f\u300c\u5c06\u6765\u3078\u306e\u51fa\u8cc7\u300d\u3068\u3082\u3044\u3048\u307e\u3059\u3002<\/span><span style=\"color: #ff0000;\"><b>\u307e\u3060\u5b9f\u73fe\u3057\u3066\u3044\u306a\u3044\u682a\u4e3b\u8cc7\u672c\u306e\u305f\u3081\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u306f\u682a\u4e3b\u8cc7\u672c\u306b\u306f\u5206\u985e\u3055\u308c\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<h3><b>2-3.\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u306b\u306f\u3001\u300c\u8cc7\u7523\u300d\u300c\u8ca0\u50b5\u300d\u300c\u682a\u4e3b\u8cc7\u672c\u300d\u306e\u3069\u308c\u306b\u3082\u542b\u307e\u308c\u306a\u304b\u3063\u305f\u9805\u76ee\u304c\u5165\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/15.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/15.png\" alt=\"\" width=\"851\" height=\"517\" class=\"aligncenter size-full wp-image-3820\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/15.png 851w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/15-300x182.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/15-768x467.png 768w\" sizes=\"(max-width: 851px) 100vw, 851px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9805\u76ee\u304c\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; height: 198px;\">\n<tbody>\n<tr style=\"height: 78px;\">\n<td style=\"height: 78px;\">\n<p style=\"text-align: center;\"><b>\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u306b\u542b\u307e\u308c\u308b\u3082\u306e<\/b><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 120px;\">\n<td style=\"height: 120px;\">\n<ul>\n<li aria-level=\"1\"><b>\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1<\/b><\/li>\n<li aria-level=\"1\"><b>\u571f\u5730\u518d\u8a55\u4fa1\u5dee\u984d\u91d1<\/b><\/li>\n<li aria-level=\"1\"><b>\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u3000\u306a\u3069<\/b><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u306f\u5b9f\u306f\u4f1a\u8a08\u57fa\u6e96\u4e0a\u3067\u306f\u660e\u78ba\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u4e0a\u8a18\u3057\u305f\u3088\u3046\u306b\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u3092\u6642\u4fa1\u3067\u8a55\u4fa1\u3057\u305f\u969b\u306b\u751f\u3058\u305f\u8a55\u4fa1\u640d\u76ca\u3084\u3001\u571f\u5730\u306e\u8cfc\u5165\u6642\u3068\u8a55\u4fa1\u6642\u306e\u5dee\u984d\u306a\u3069\u304c\u3053\u308c\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3061\u306a\u307f\u306b\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u3068\u306f\u3001\u5148\u7269\u53d6\u5f15\u3084\u30aa\u30d7\u30b7\u30e7\u30f3\u53d6\u5f15\u306a\u3069\u3092\u671f\u672b\u306b\u6642\u4fa1\u3067\u8a55\u4fa1\u3057\u76f4\u3057\u305f\u5dee\u984d\u3092\u7fcc\u671d\u4ee5\u964d\u306b\u7e70\u308a\u5ef6\u3079\u308b\u3068\u304d\u306e\u91d1\u984d\u3067\u3059\u3002<\/span><\/p>\n<h2><b>3.\u7d14\u8cc7\u7523\u306b\u4f3c\u305f\u8a00\u8449\u300c\u7dcf\u8cc7\u7523\u300d\u3068\u306f<\/b><\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/16.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/16.jpg\" alt=\"\" width=\"1469\" height=\"982\" class=\"aligncenter size-full wp-image-3821\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/16.jpg 1469w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/16-300x201.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/16-1024x685.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/16-768x513.jpg 768w\" sizes=\"(max-width: 1469px) 100vw, 1469px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u7d14\u8cc7\u7523\u3068\u4f3c\u305f\u8a00\u8449\u306b<\/span><b>\u300c\u7dcf\u8cc7\u7523<\/b><span style=\"font-weight: 400;\">\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u7dcf\u8cc7\u7523\u3068\u306f\u4f55\u304b\u3001\u307e\u305f\u7d14\u8cc7\u7523\u3068\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><b>3-1.\u7dcf\u8cc7\u7523\u3068\u306f<\/b><\/h3>\n<p><b>\u7dcf\u8cc7\u7523\u3068\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5de6\u5074\u306b\u8868\u3055\u308c\u308b\u9805\u76ee\u3067\u300c\u8cc7\u7523\u306e\u5408\u8a08\u300d\u306e\u3053\u3068<\/b><span style=\"font-weight: 400;\">\u3067\u3059\u3002\u3053\u3053\u3067\u6539\u3081\u3066\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u56f3\u89e3\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/17.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/17.png\" alt=\"\" width=\"440\" height=\"516\" class=\"aligncenter size-full wp-image-3822\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/17.png 440w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/17-256x300.png 256w\" sizes=\"(max-width: 440px) 100vw, 440px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306b\u3001\u7dcf\u8cc7\u7523\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5de6\u5074\u306b\u3042\u3089\u308f\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7dcf\u8cc7\u7523\u306f\u3001\u300c\u6d41\u52d5\u8cc7\u7523\u300d\u300c\u56fa\u5b9a\u8cc7\u7523\u300d\u300c\u7e70\u5ef6\u8cc7\u7523\u300d\u306e3\u3064\u306e\u9805\u76ee\u306b\u5206\u304b\u308c\u307e\u3059\u30023\u3064\u306e\u9805\u76ee\u306e\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"3\">\n<p style=\"text-align: center;\"><b>\u7dcf\u8cc7\u7523\u3092\u69cb\u6210\u3059\u308b\u3082\u306e<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><b>\u8cc7\u7523<\/b><\/p>\n<\/td>\n<td>\n<p><b>\u5185\u5bb9<\/b><\/p>\n<\/td>\n<td>\n<p><b>\u5177\u4f53\u7684\u306a\u4f8b<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><b>\u6d41\u52d5\u8cc7\u7523<\/b><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u6bd4\u8f03\u7684\u77ed\u671f\u9593\uff081\u5e74\u4ee5\u5185\uff09\u306b\u63db\u91d1\u3055\u308c\u308b\u8cc7\u7523<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u73fe\u91d1\u3001\u9810\u91d1\u3001\u53d7\u53d6\u624b\u5f62\u3001\u58f2\u639b\u91d1\u3001\u68da\u5378\u8cc7\u7523\u3001\u77ed\u671f\u8cb8\u4ed8\u91d1\u3001\u6709\u4fa1\u8a3c\u5238\u3001\u5546\u54c1\u306a\u3069<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\">\n<p><b>\u56fa\u5b9a\u8cc7\u7523<\/b><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u5efa\u7269\u3001\u69cb\u7bc9\u7269\u3001\u571f\u5730\u3001\u6a5f\u68b0\u3084\u88c5\u7f6e\u306a\u3069<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u5546\u6a19\u6a29\u3001\u7279\u8a31\u6a29\u306a\u3069<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u6709\u4fa1\u8a3c\u5238\u3001\u4fdd\u967a\u7a4d\u7acb\u91d1\u306a\u3069<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><b>\u7e70\u5ef6\u8cc7\u7523<\/b><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u652f\u51fa\u3059\u308b\u8cbb\u7528\u306e\u3046\u3061\u3001\u652f\u51fa\u52b9\u679c\u304c1\u5e74\u4ee5\u4e0a\u306b\u53ca\u3076\u8cc7\u7523<\/span><\/p>\n<\/td>\n<td>\n<p><span style=\"font-weight: 400;\">\u5275\u7acb\u8cbb\u30fb\u958b\u696d\u8cbb\u30fb\u65b0\u682a\u4ea4\u4ed8\u8cbb\u30fb\u793e\u50b5\u767a\u884c\u8cbb\u30fb\u958b\u767a\u8cbb<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><b>3-2.\u7d14\u8cc7\u7523\u3068\u306e\u9055\u3044<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f55\u5ea6\u3082\u89e3\u8aac\u3057\u3066\u3044\u308b\u901a\u308a\u3001\u7dcf\u8cc7\u7523\u3068\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5de6\u5074\u306b\u8868\u3055\u308c\u308b\u9805\u76ee\u3067\u300c\u8cc7\u7523\u306e\u5408\u8a08\u300d\u306e\u3053\u3068\u3067\u3059\u3002\u4e00\u65b9\u3001<\/span><b>\u7d14\u8cc7\u7523\u306f\u53f3\u5074\u306b\u8868\u3055\u308c\u308b\u3082\u306e\u3067\u3001\u300c\u7dcf\u8cc7\u7523\u304b\u3089\u8ca0\u50b5\u3092\u9664\u3044\u305f\u3082\u306e\u300d<\/b><span style=\"font-weight: 400;\">\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u8a00\u8449\u306f\u4f3c\u3066\u3044\u307e\u3059\u304c\u3001\u6027\u8cea\u306f\u6b63\u53cd\u5bfe\u306a\u306e\u3067\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<h2><b>4.\u7d14\u8cc7\u7523\u3067\u8a08\u7b97\u3067\u304d\u308b\u7d4c\u55b6\u6307\u6a19<\/b><\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/18.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/18.jpg\" alt=\"\" width=\"1470\" height=\"981\" class=\"aligncenter size-full wp-image-3823\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/18.jpg 1470w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/18-300x200.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/18-1024x683.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/18-768x513.jpg 768w\" sizes=\"(max-width: 1470px) 100vw, 1470px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u3053\u304b\u3089\u306f\u3001<\/span><b>\u7d14\u8cc7\u7523\u3092\u7528\u3044\u308b\u3053\u3068\u3067\u8a08\u7b97\u3067\u304d\u308b\u7d4c\u55b6\u6307\u6a19<\/b><span style=\"font-weight: 400;\">\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d4c\u55b6\u6307\u6a19\u3068\u306f\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u614b\u3092\u6570\u5b57\u3067\u8868\u3057\u305f\u6307\u6a19\u306e\u3053\u3068\u3067\u3059\u3002\u7d4c\u55b6\u6307\u6a19\u306f\u6c7a\u7b97\u66f8\u306e\u6570\u5b57\u3092\u7528\u3044\u308b\u3053\u3068\u3067\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6570\u5b57\u3092\u51fa\u3059\u3053\u3068\u3067\u3001\u81ea\u793e\u306e\u7d4c\u55b6\u72b6\u6cc1\u306a\u3069\u3092\u30c7\u30fc\u30bf\u3068\u3057\u3066\u628a\u63e1\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d4c\u55b6\u6307\u6a19\u306f\u4e3b\u306b3\u3064\u306b\u5206\u304b\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u306b\u81ea\u793e\u306e\u7d4c\u55b6\u72b6\u6cc1\u304c\u5206\u304b\u308b\u8a08\u7b97\u5f0f\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u7ba1\u7406\u304c\u3057\u3084\u3059\u304f\u306a\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; height: 1387px;\">\n<tbody>\n<tr style=\"height: 77px;\">\n<td colspan=\"3\" style=\"width: 99.8151%; height: 77px;\">\n<p style=\"text-align: center;\"><b>\u7d4c\u55b6\u6307\u6a19\u3092\u898b\u308b\u3053\u3068\u3067\u308f\u304b\u308b\uff13\u3064\u306e\u3053\u3068<\/b><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 77px;\">\n<td style=\"width: 19.5933%; height: 77px;\">\n<p style=\"text-align: center;\"><b>\u5206\u304b\u308b\u3053\u3068<\/b><\/p>\n<\/td>\n<td style=\"width: 43.4381%; height: 77px;\">\n<p style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/p>\n<\/td>\n<td style=\"width: 36.7837%; height: 77px;\">\n<p style=\"text-align: center;\"><b>\u5177\u4f53\u7684\u306a\u6307\u6a19<\/b><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 77px;\">\n<td rowspan=\"7\" style=\"width: 19.5933%; height: 540px;\">\n<p style=\"text-align: center;\"><b>\u53ce\u76ca\u6027<\/b><\/p>\n<\/td>\n<td rowspan=\"7\" style=\"width: 43.4381%; height: 540px;\">\n<p style=\"text-align: center;\"><b>\u81ea\u793e\u304c\u5132\u304b\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b<\/b><\/p>\n<\/td>\n<td style=\"text-align: center; width: 36.7837%; height: 77px;\">\n<p><span style=\"font-weight: 400;\">\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 78px;\">\n<td style=\"text-align: center; width: 36.7837%; height: 78px;\">\n<p><span style=\"font-weight: 400;\">\u7dcf\u8cc7\u672c\u7d4c\u5e38\u5229\u76ca\u7387<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 77px;\">\n<td style=\"text-align: center; width: 36.7837%; height: 77px;\">\n<p><b>\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387<\/b><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 77px;\">\n<td style=\"text-align: center; width: 36.7837%; height: 77px;\">\n<p><span style=\"font-weight: 400;\">\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 77px;\">\n<td style=\"text-align: center; width: 36.7837%; height: 77px;\">\n<p><span style=\"font-weight: 400;\">\u640d\u76ca\u5206\u5c90\u70b9\u6bd4\u7387<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 77px;\">\n<td style=\"text-align: center; width: 36.7837%; height: 77px;\">\n<p><span style=\"font-weight: 400;\">\u58f2\u4e0a\u539f\u4fa1\u7387<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 77px;\">\n<td style=\"text-align: center; width: 36.7837%; height: 77px;\">\n<p><b>\u7dcf\u8cc7\u7523\u5229\u76ca\u7387<\/b><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 77px;\">\n<td rowspan=\"5\" style=\"width: 19.5933%; height: 385px;\">\n<p style=\"text-align: center;\"><b>\u5b89\u5168\u6027<\/b><\/p>\n<\/td>\n<td rowspan=\"5\" style=\"width: 43.4381%; height: 385px;\">\n<p style=\"text-align: center;\"><b>\u81ea\u793e\u304c\u8ca1\u653f\u7684\u306b\u5b89\u5168\u304b\u3069\u3046\u304b<\/b><\/p>\n<\/td>\n<td style=\"text-align: center; width: 36.7837%; height: 77px;\">\n<p><span style=\"font-weight: 400;\">\u6d41\u52d5\u6bd4\u7387<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 77px;\">\n<td style=\"text-align: center; width: 36.7837%; height: 77px;\">\n<p><b>\u8ca0\u50b5\u6bd4\u7387<\/b><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 77px;\">\n<td style=\"text-align: center; width: 36.7837%; height: 77px;\">\n<p><b>\u56fa\u5b9a\u6bd4\u7387<\/b><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 77px;\">\n<td style=\"text-align: center; width: 36.7837%; height: 77px;\">\n<p><b>\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387<\/b><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 77px;\">\n<td style=\"text-align: center; width: 36.7837%; height: 77px;\">\n<p><b>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/b><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 77px;\">\n<td rowspan=\"4\" style=\"width: 19.5933%; height: 308px;\">\n<p style=\"text-align: center;\"><b>\u751f\u7523\u6027<\/b><\/p>\n<\/td>\n<td rowspan=\"4\" style=\"width: 43.4381%; height: 308px;\">\n<p style=\"text-align: center;\"><b>\u81ea\u793e\u304c\u52b9\u7387\u3088\u304f\u751f\u7523\u3067\u304d\u3066\u3044\u308b\u304b<\/b><\/p>\n<\/td>\n<td style=\"text-align: center; width: 36.7837%; height: 77px;\">\n<p><span style=\"font-weight: 400;\">\u52b4\u50cd\u5206\u914d\u7387<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 77px;\">\n<td style=\"text-align: center; width: 36.7837%; height: 77px;\">\n<p><span style=\"font-weight: 400;\">\u58f2\u4e0a\u9ad8\u4ed8\u52a0\u4fa1\u5024\u7387<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 77px;\">\n<td style=\"text-align: center; width: 36.7837%; height: 77px;\">\n<p><span style=\"font-weight: 400;\">\u52b4\u50cd\u751f\u7523\u6027<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 77px;\">\n<td style=\"text-align: center; width: 36.7837%; height: 77px;\">\n<p><span style=\"font-weight: 400;\">\u8cc7\u672c\u751f\u7523\u6027<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e0a\u306e\u8868\u3067\u9ec4\u8272\u304f\u5857\u308a\u3064\u3076\u3055\u308c\u3066\u3044\u308b\u306e\u304c\u300c\u7d14\u8cc7\u7523\u300d\u304c\u304b\u304b\u308f\u308b\u7d4c\u55b6\u6307\u6a19\u3067\u3059\u3002\u3053\u3053\u304b\u3089\u306f\u3001\u7d14\u8cc7\u7523\u304c\u304b\u304b\u308f\u308b\u7d4c\u55b6\u6307\u6a196\u3064\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><b>4-1.\u3010\u53ce\u76ca\u6027\u3011\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08ROE\uff09<\/b><\/h3>\n<p><b>\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\u3068\u306f\u3001\u81ea\u5df1\u8cc7\u672c\u3092\u7528\u3044\u3066\u4f01\u696d\u304c\u3069\u308c\u3060\u3051\u5229\u76ca\u3092\u4e0a\u3052\u305f\u304b\u306e\u53ce\u76ca\u6027\u3092\u8868\u3057\u305f\u3082\u306e<\/b><span style=\"font-weight: 400;\">\u3067\u3059\u3002\u82f1\u8a9e\u306e\u300cReturn On Equity\u300d\u306e\u982d\u6587\u5b57\u3092\u3068\u3063\u3066\u300cROE\u300d\u307e\u305f\u306f\u300c\u682a\u4e3b\u8cc7\u672c\u5229\u76ca\u7387\u300d\u3092\u547c\u3070\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08ROE\uff09\u306e\u7b97\u51fa\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08\uff05\uff09\uff1d\u5f53\u671f\u7d14\u5229\u76ca \u00f7\uff08\u7d14\u8cc7\u7523\uff0d\u65b0\u682a\u4e88\u7d04\u6a29\uff0d\u5c11\u6570\u682a\u4e3b\u6301\u5206\uff09\u00d7100<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5f53\u671f\u7d14\u5229\u76ca\u3068\u306f\u3001\u4f1a\u8a08\u671f\u9593\uff08\u901a\u5e38\u306f1\u5e74\u9593\uff09\u3067\u4f1a\u793e\u304c\u6700\u7d42\u7684\u306b\u7a3c\u3044\u3060\u5168\u53ce\u76ca\u304b\u3089\u3001\u5168\u3066\u306e\u8cbb\u7528\u3084\u6cd5\u4eba\u7a0e\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u305f\u5229\u76ca\u306e\u3053\u3068\u3002\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u306f\u4e00\u756a\u4e0b\u306b\u8868\u793a\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\u306f\u4e00\u822c\u7684\u306b\u306f10\uff05\u3092\u4e0a\u56de\u308c\u3070\u512a\u826f\u306a\u4f01\u696d\u3060\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\u304c\u9ad8\u3051\u308c\u3070\u9ad8\u3044\u307b\u3069\u3001\u6295\u8cc7\u4fa1\u5024\u306e\u3042\u308b\u4f01\u696d\u3060\u3068\u5224\u65ad\u3055\u308c\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3001\u65e5\u672c\u4f01\u696d\u306e\u5834\u5408\u306f\u5e73\u5747ROE\u304c5\uff05\u3067\u3042\u308b\u305f\u3081\u300110\uff05\u306b\u6e80\u3061\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u6295\u8cc7\u4fa1\u5024\u304c\u306a\u3044\u3068\u306f\u8a00\u3044\u5207\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306b\u3001<\/span><span style=\"color: #ff0000;\"><b>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u7d4c\u55b6\u8005\u76ee\u7dda\u3067\u3082\u6295\u8cc7\u5bb6\u76ee\u7dda\u3067\u3082\u975e\u5e38\u306b\u91cd\u8981\u306a\u6307\u6a19\u3068\u306a\u308b<\/b><\/span><span style=\"font-weight: 400;\">\u306e\u3067\u3059\u3002<\/span><\/p>\n<h3><b>4-2.\u3010\u53ce\u76ca\u6027\u3011\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\uff08ROA\uff09<\/b><\/h3>\n<p><b>\u7dcf\u8cc7\u672c\u5229\u76ca\u7387\u3068\u306f\u3001\u4f1a\u793e\u306e\u7dcf\u8cc7\u7523\u3092\u5229\u7528\u3057\u3066\u3069\u308c\u3060\u3051\u306e\u5229\u76ca\u3092\u4e0a\u3052\u305f\u304b\u306e\u53ce\u76ca\u6027\u3092\u8868\u3057\u305f\u3082\u306e<\/b><span style=\"font-weight: 400;\">\u3067\u3059\u3002\u82f1\u8a9e\u306e\u300cReturn On Assets\u300d\u306e\u982d\u6587\u5b57\u3092\u3068\u3063\u3066\u300cROA\u300d\u307e\u305f\u306f\u300c\u7dcf\u8cc7\u672c\u5229\u76ca\u7387\u300d\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\uff08ROA\uff09\u306e\u7b97\u51fa\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\uff08\uff05\uff09\uff1d\u5f53\u671f\u7d14\u5229\u76ca\u00f7\u7dcf\u8cc7\u7523\u00d7100<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\u3092\u898b\u308b\u3053\u3068\u3067\u3001\u4f1a\u793e\u304c\u6301\u3064\u7dcf\u8cc7\u7523\u3067\u3069\u308c\u3060\u3051\u306e\u5229\u76ca\u3092\u4e0a\u3052\u3066\u3044\u308b\u306e\u304b\u304c\u5206\u304b\u308a\u307e\u3059\u3002\u3053\u306e\u6570\u5024\u304c\u9ad8\u3051\u308c\u3070\u9ad8\u3044\u307b\u3069\u3001\u53ce\u76ca\u6027\u304c\u9ad8\u3044\u3068\u8a00\u3048\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3068\u306f\u3044\u3048\u3001\u7dcf\u8cc7\u7523\u306b\u306f\u501f\u5165\u91d1\u306a\u3069\u4ed6\u4eba\u8cc7\u672c\u3082\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u5229\u76ca\u304c\u591a\u3044\u4f1a\u793e\u306f\u591a\u984d\u306e\u8ca0\u50b5\u3092\u62b1\u3048\u3066\u3044\u3066\u3082\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\u304c\u4e0a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u3001<\/span><span style=\"color: #ff0000;\"><b>\u3053\u306e\u6570\u5024\u306e\u307f\u3092\u6307\u6a19\u306b\u7d4c\u55b6\u72b6\u6cc1\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044<\/b><\/span><span style=\"font-weight: 400;\">\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u7d4c\u55b6\u72b6\u6cc1\u3092\u6b63\u3057\u304f\u5206\u6790\u3059\u308b\u305f\u3081\u306b\u306fROE\u3084\u305d\u306e\u4ed6\u306e\u7d4c\u55b6\u6307\u6a19\u3082\u53c2\u8003\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\u3068\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\u306e\u9055\u3044\u3068\u306f\uff1f<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><span style=\"font-weight: 400;\">\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\u306f\u5206\u6bcd\u304c\u7d14\u8cc7\u7523\u3067\u3042\u308a\u3001\u4f1a\u793e\u306e\u8ca0\u50b5\u306a\u3069\u3092\u542b\u3081\u306a\u3044\u6570\u5024\u3067\u3059\u3002\u4e00\u65b9\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\u306f\u3001\u8ca0\u50b5\u306a\u3069\u3082\u542b\u3081\u305f\u3059\u3079\u3066\u306e\u8cc7\u7523\u304b\u3089\u51fa\u3059\u6570\u5024\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3069\u3061\u3089\u3082\u4f1a\u793e\u306e\u53ce\u76ca\u6027\u3092\u898b\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u6570\u5024\u3067\u3042\u308b\u305f\u3081\u3001\u3069\u3061\u3089\u306e\u65b9\u304c\u5927\u5207\u3001\u3068\u3044\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f1a\u793e\u306e\u6210\u9577\u6027\u3092\u8868\u3059\u3053\u308c\u3089\u306e\u6307\u6a19\u306f\u69d8\u3005\u306a\u89b3\u70b9\u304b\u3089\u4f1a\u793e\u3092\u898b\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><b>4-3.\u3010\u5b89\u5168\u6027\u3011\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/b><\/h3>\n<p><b>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u306f\u3001\u7dcf\u8cc7\u7523\u306e\u3046\u3061\u8fd4\u6e08\u4e0d\u8981\u306e\u81ea\u5df1\u8cc7\u672c\u306e\u5272\u5408\u3092\u793a\u3059\u6570\u5024\u306e\u3053\u3068<\/b><span style=\"font-weight: 400;\">\u3002\u81ea\u5df1\u8cc7\u672c\u304c\u4f4e\u3044\u5834\u5408\u3001\u4ed6\u4eba\u8cc7\u672c\u306e\u5f71\u97ff\u304c\u5927\u304d\u304f\u4e0d\u5b89\u5b9a\u306a\u7d4c\u55b6\u72b6\u614b\u3067\u3042\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9006\u306b\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u3044\u4f1a\u793e\u306f\u91d1\u878d\u6a5f\u95a2\u7b49\u304b\u3089\u306e\u501f\u5165\u91d1\u306e\u5272\u5408\u304c\u591a\u304f\u306a\u3044\u305f\u3081\u3001\u5012\u7523\u3057\u306b\u304f\u3044\u3068\u3082\u8a00\u3048\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u3001\u539f\u5247\u7684\u306b\u306f\u4f1a\u793e\u7d4c\u55b6\u306b\u304a\u3044\u3066\u306f\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u3044\u307b\u3046\u304c\u7d4c\u55b6\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u3068\u8a00\u3048\u3001\u826f\u3057\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3055\u3066\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u8868\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff08\uff05\uff09\uff1d\uff08\u7dcf\u8cc7\u672c\u00f7\u81ea\u5df1\u8cc7\u672c\uff09\u00d7100<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u5c11\u306a\u304f\u3068\u308230\uff05\u7a0b\u5ea6\u306f\u78ba\u4fdd\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u76ee\u5b89\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4f4e\u3044\u307b\u3046\u304c\u826f\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u4e00\u65b9\u3067\u4f1a\u793e\u7d4c\u55b6\u3092\u81ea\u5df1\u8cc7\u672c\u306b\u983c\u308a\u3059\u304e\u308b\u3068\u4f01\u696d\u306e\u6210\u9577\u3092\u963b\u3080\u306a\u3069\u306e\u554f\u984c\u3082\u51fa\u3066\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u5143\u624b\u304c\u591a\u304f\u5fc5\u8981\u306a\u88fd\u9020\u696d\u3084\u5efa\u8a2d\u696d\u306a\u3069\u306e\u5834\u5408\u306f\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f20\uff05\u304c\u76ee\u5b89\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u4e00\u65b9\u3001\u60c5\u5831\u901a\u4fe1\u696d\u306a\u3069\u8a2d\u5099\u6295\u8cc7\u304c\u3042\u307e\u308a\u5fc5\u8981\u306a\u3044\u696d\u7a2e\u306e\u5834\u5408\u3002\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c40\uff05\u3092\u8d85\u3048\u308b\u4f01\u696d\u3082\u591a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306b\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u57fa\u672c\u7684\u306b\u306f\u591a\u3044\u307b\u3069\u826f\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001<\/span><span style=\"color: #ff0000;\"><b>\u696d\u7a2e\u306b\u3088\u3063\u3066\u7406\u60f3\u7684\u306a\u30d0\u30e9\u30f3\u30b9\u306f\u7570\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/b><\/span><span style=\"font-weight: 400;\">\u306e\u3067\u3059\u3002<\/span><\/p>\n<h3><b>4-4.\u3010\u5b89\u5168\u6027\u3011\u8ca0\u50b5\u6bd4\u7387<\/b><\/h3>\n<p><b>\u8ca0\u50b5\u6bd4\u7387\u3068\u306f\u3001\u81ea\u5df1\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u4ed6\u4eba\u8cc7\u672c\uff08\u8ca0\u50b5\uff09\u306e\u5272\u5408\u3092\u5272\u308a\u51fa\u3059\u6307\u6a19<\/b><span style=\"font-weight: 400;\">\u3067\u3059\u3002DE\u30ec\u30b7\u30aa\u3001\u30ec\u30d0\u30ec\u30c3\u30b8\u6bd4\u7387\u3001\u30ae\u30a2\u30ea\u30f3\u30b0\u6bd4\u7387\u3068\u3082\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8ca0\u50b5\u6bd4\u7387\u306f\u3001\u8fd4\u6e08\u7fa9\u52d9\u306e\u306a\u3044\u81ea\u5df1\u8cc7\u672c\u3068\u8fd4\u6e08\u7fa9\u52d9\u306e\u3042\u308b\u4ed6\u4eba\u8cc7\u672c\uff08\u8ca0\u50b5\uff09\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u898b\u308b\u3046\u3048\u3067\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u3002\u8ca0\u50b5\u6bd4\u7387\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u8868\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u8ca0\u50b5\u6bd4\u7387\uff08\uff05\uff09\uff1d\uff08\u8ca0\u50b5\u00f7\u81ea\u5df1\u8cc7\u672c\uff09\u00d7100<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u8ca0\u50b5\u6bd4\u7387\u306f\u3001\u539f\u5247\u7684\u306b\u4f4e\u3051\u308c\u3070\u4f4e\u3044\u307b\u3069\u512a\u826f\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u6570\u5024\u3054\u3068\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\n<p><b>\u8ca0\u50b5\u6bd4\u7387<\/b><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><b>\u8a55\u4fa1<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p><b>100\uff05\u4ee5\u4e0b<\/b><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><span style=\"font-weight: 400;\">\u512a\u826f\u6c34\u6e96\u3002\u8fd4\u6e08\u80fd\u529b\u306b\u554f\u984c\u306f\u306a\u3044\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p><b>101\uff5e300\uff05<\/b><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><span style=\"font-weight: 400;\">\u6a19\u6e96\u6c34\u6e96\u3002\u7121\u7406\u306e\u306a\u3044\u770c\u50b5\u8a08\u753b\u3067\u3042\u308c\u3070\u8fd4\u6e08\u80fd\u529b\u306b\u554f\u984c\u306f\u306a\u3044\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p><b>301\uff5e600\uff05<\/b><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><span style=\"font-weight: 400;\">\u8981\u6539\u5584\u3002\u6539\u5584\u3092\u76ee\u6307\u3059\u3053\u3068\u304c\u4e00\u822c\u7684\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p><b>301\uff5e900\uff05<\/b><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><span style=\"font-weight: 400;\">\u65e9\u6025\u306a\u6539\u5584\u304c\u5fc5\u8981\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\n<p><b>900\uff05\u4ee5\u4e0a<\/b><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><span style=\"font-weight: 400;\">\u76f4\u3061\u306b\u6539\u5584\u5fc5\u8981\u3002\u5012\u7523\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306b\u3001<\/span><span style=\"color: #ff0000;\"><b>\u8ca0\u50b5\u6bd4\u7387\u3092\u5272\u308a\u51fa\u3059\u3053\u3068\u3067\u7d4c\u55b6\u72b6\u6cc1\u306b\u6539\u5584\u304c\u5fc5\u8981\u304b\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3001\u8ca0\u50b5\u6bd4\u7387\u306f\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u540c\u69d8\u3001\u696d\u7a2e\u3084\u6210\u9577\u6bb5\u968e\u306b\u3088\u3063\u3066\u6c34\u6e96\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u3061\u3089\u3082\u30d0\u30e9\u30f3\u30b9\u3092\u898b\u306a\u304c\u3089\u5b9f\u969b\u306e\u7d4c\u55b6\u72b6\u6cc1\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<h3><b>4-5.\u3010\u5b89\u5168\u6027\u3011\u56fa\u5b9a\u6bd4\u7387<\/b><\/h3>\n<p><b>\u56fa\u5b9a\u6bd4\u7387\u306f\u3001\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u306e\u3046\u3061\u3001\u56fa\u5b9a\u8cc7\u7523\u304c\u5360\u3081\u308b\u5272\u5408\u306e\u3053\u3068<\/b><span style=\"font-weight: 400;\">\u3092\u6307\u3057\u307e\u3059\u3002\u56fa\u5b9a\u6bd4\u7387\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u8868\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u56fa\u5b9a\u6bd4\u7387\uff08\uff05\uff09\uff1d\uff08\u56fa\u5b9a\u8cc7\u7523\u00f7\u81ea\u5df1\u8cc7\u672c\uff09\u00d7100<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8cc7\u7523\u306f\u6d41\u52d5\u8cc7\u7523\u3068\u9055\u3044\u3001\u9577\u671f\u7684\u306b\u4f7f\u7528\u3059\u308b\u3082\u306e\u3002\u77ed\u671f\u9593\u3067\u8fd4\u6e08\u3092\u6c42\u3081\u3089\u308c\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3067\u304d\u308b\u3060\u3051\u81ea\u5df1\u8cc7\u672c\u3067\u8cc4\u3046\u3053\u3068\u304c\u7406\u60f3\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u72b6\u6cc1\u3092\u6e2c\u308b\u305f\u3081\u306b\u7528\u3044\u308b\u306e\u304c\u56fa\u5b9a\u6bd4\u7387\u3067\u3059\u3002\u56fa\u5b9a\u6bd4\u7387\u304c100\uff05\u3092\u5207\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u56fa\u5b9a\u8cc7\u7523\u3092\u81ea\u5df1\u8cc7\u672c\u3067\u8cc4\u3063\u3066\u3044\u308b\u72b6\u6cc1\u306a\u306e\u3067\u6bd4\u8f03\u7684\u5b89\u5168\u306a\u72b6\u6cc1\u3068\u3044\u3048\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3082\u3061\u308d\u3093\u3001\u56fa\u5b9a\u6bd4\u7387100\uff05\u3092\u8d85\u3048\u308b\u3053\u3068\u304c\u5fc5\u305a\u3057\u3082\u8ca1\u52d9\u72b6\u6cc1\u3068\u3057\u3066\u60aa\u3044\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u76ee\u5b89\u3068\u3057\u3066120\uff05\u3067\u3042\u308c\u3070\u554f\u984c\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u308b\u3053\u3068\u3082\u591a\u3044\u3067\u3059\u3002<\/span><\/p>\n<h3><b>4-6.\u3010\u5b89\u5168\u6027\u3011\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387<\/b><\/h3>\n<p><b>\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387\u3068\u306f\u3001\u81ea\u5df1\u8cc7\u672c\u3068\u56fa\u5b9a\u8cc7\u7523\u306e\u95a2\u4fc2\u3092\u3088\u308a\u7d30\u304b\u304f\u5206\u6790\u3059\u308b\u305f\u3081\u306e\u6307\u6a19<\/b><span style=\"font-weight: 400;\">\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56fa\u5b9a\u6bd4\u7387\u304c\u81ea\u5df1\u8cc7\u672c\u3068\u56fa\u5b9a\u8cc7\u7523\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u898b\u308b\u305f\u3081\u306e\u3082\u306e\u3060\u3063\u305f\u306e\u306b\u5bfe\u3057\u3001\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387\u306f\u81ea\u5df1\u8cc7\u672c\u306b\u56fa\u5b9a\u8ca0\u50b5\u3092\u52a0\u3048\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387\uff08\uff05\uff09\uff1d\u56fa\u5b9a\u8cc7\u7523\u00f7\uff08\u81ea\u5df1\u8cc7\u672c\uff0b\u56fa\u5b9a\u8ca0\u50b5\uff09\u00d7100<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8ca0\u50b5\u3068\u306f\u3001\u652f\u6255\u3044\u671f\u9650\u304c1\u5e74\u4ee5\u5185\u3067\u306f\u306a\u3044\u9577\u671f\u501f\u5165\u91d1\u306a\u3069\u306e\u8ca0\u50b5\u306e\u3053\u3068\u3002\u8ca0\u50b5\u306b\u306f\u77ed\u671f\u7684\u306b\u8fd4\u6e08\u306e\u7fa9\u52d9\u304c\u3042\u308b\u3082\u306e\u3068\u9577\u671f\u7684\u306b\u8fd4\u6e08\u3057\u3066\u3044\u304f\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u56fa\u5b9a\u6bd4\u7387\u304c\u9ad8\u304b\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387\u304c\u4f4e\u3044\u6570\u5024\u3067\u3042\u308c\u3070\u3001\u8ca1\u52d9\u72b6\u6cc1\u306f\u5b89\u5168\u3068\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"color: #ff0000;\"><b>\u5177\u4f53\u7684\u306a\u76ee\u5b89\u3068\u3057\u3066\u306f\u3001100\uff05\u304c\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><span style=\"font-weight: 400;\">\u56fa\u5b9a\u9577\u671f\u9069\u5408\u7387\u304c100\uff05\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u554f\u984c\u306a\u3044\u3067\u3057\u3087\u3046\u3002100\uff05\u3092\u8d85\u3048\u308b\u5834\u5408\u3067\u3082120\uff05\u4ee5\u4e0b\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3068\u8a00\u3048\u307e\u3059\u3002150\uff05\u524d\u5f8c\u306e\u6570\u5b57\u3067\u3042\u308c\u3070\u3059\u3050\u306b\u6539\u5584\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u4f1a\u8a08\u306b\u95a2\u3057\u3066\u306e\u3054\u76f8\u8ac7\u306f\u30d3\u30b8\u30e7\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u304a\u554f\u5408\u305b\u4e0b\u3055\u3044<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/19.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/19.jpg\" alt=\"\" width=\"1237\" height=\"563\" class=\"aligncenter size-full wp-image-3824\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/19.jpg 1237w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/19-300x137.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/19-1024x466.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/19-768x350.jpg 768w\" sizes=\"(max-width: 1237px) 100vw, 1237px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u300c\u7d4c\u55b6\u3084\u4f1a\u8a08\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3067\u304d\u308b\u4eba\u304c\u6b32\u3057\u3044\u300d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u300c\u4f1a\u793e\u306e\u696d\u7e3e\u3092\u4f38\u3070\u3057\u305f\u3044\u300d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u300c\u7d4c\u55b6\u8ab2\u984c\u3092\u89e3\u6c7a\u3057\u305f\u3044\u300d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306b\u8003\u3048\u3066\u3044\u308b\u7d4c\u55b6\u8005\u69d8\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30d3\u30b8\u30e7\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u7a0e\u52d9\u3084\u4f1a\u8a08\u306a\u3069\u306e\u696d\u52d9\u3060\u3051\u3067\u306a\u304f\u3001\u7d4c\u55b6\u306b\u95a2\u3057\u3066\u306e\u3054\u76f8\u8ac7\u306b\u3082\u304a\u7b54\u3048\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u793e\u54e1\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u304c\u4e0a\u304c\u308b\u300c<\/span><a href=\"https:\/\/suzuki-tax.net\/service\/management-plan\/\"><span style=\"font-weight: 400;\">\u7d4c\u55b6\u8a08\u753b\u66f8<\/span><\/a><span style=\"font-weight: 400;\">\u300d\u3084\u7d4c\u55b6\u4e0a\u306e\u554f\u984c\u70b9\u3092\u628a\u63e1\u3057\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u6700\u5927\u5316\u3059\u308b\u300c<\/span><a href=\"https:\/\/suzuki-tax.net\/service\/monthly-closing\/\"><span style=\"font-weight: 400;\">\u30d3\u30b8\u30e7\u30f3\u5f0f\u6708\u6642\u6c7a\u7b97\u66f8<\/span><\/a><span style=\"font-weight: 400;\">\u300d\u7b49\u3001\u793e\u9577\u304c\u7d4c\u55b6\u3092\u884c\u3046\u4e0a\u3067\u6b66\u5668\u3068\u306a\u308b\u30c4\u30fc\u30eb\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8a73\u3057\u304f\u306f\u3001\u300c<\/span><a href=\"https:\/\/suzuki-tax.net\/\"><span style=\"font-weight: 400;\">\u30d3\u30b8\u30e7\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/a><span style=\"font-weight: 400;\">\u300d\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>5.\u307e\u3068\u3081<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0a\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u7d14\u8cc7\u7523\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u7d14\u8cc7\u7523\u3068\u306f\u3001\u300c\u81ea\u5206\uff08\u4f1a\u793e\uff09\u306e\u7d14\u7c8b\u306a\u5229\u76ca\u300d\u306e\u3053\u3068\u3002\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u53f3\u5074\u306b\u8868\u3055\u308c\u308b\u9805\u76ee\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u4ed6\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u7d14\u8cc7\u7523\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3093\u3067\u5206\u304b\u3063\u305f\u3053\u3068<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\"><b>\u7d14\u8cc7\u7523\u3068\u306f\u4f55\u304b<\/b><\/li>\n<li aria-level=\"1\"><b>\u7d14\u8cc7\u7523\u306e\u5185\u8a33<\/b><\/li>\n<li aria-level=\"1\"><b>\u7dcf\u8cc7\u7523\u3068\u7d14\u8cc7\u7523\u306e\u9055\u3044<\/b><\/li>\n<li aria-level=\"1\"><b>\u7d14\u8cc7\u7523\u3067\u8a08\u7b97\u3067\u304d\u308b\u7d4c\u55b6\u6307\u6a19<\/b><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u7d14\u8cc7\u7523\u306f\u6c7a\u7b97\u6642\u3060\u3051\u3067\u306a\u304f\u3001\u81ea\u793e\u306e\u7d4c\u55b6\u72b6\u6cc1\u3092\u6e2c\u308b\u6307\u6a19\u3092\u8a08\u7b97\u3059\u308b\u3046\u3048\u3067\u3082\u91cd\u8981\u3067\u3059\u3002\u305c\u3072\u3053\u306e\u8a18\u4e8b\u3092\u3001\u8ca1\u52d9\u72b6\u6cc1\u306e\u7406\u89e3\u306e\u305f\u3081\u306b\u3082\u751f\u304b\u3057\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u7d14\u8cc7\u7523\u3066\u4f55\u306e\u3053\u3068\u3060\u308d\u3046\uff1f\u300d \u7d4c\u7406\u3084\u4f1a\u8a08\u30fb\u6c7a\u7b97\u306e\u969b\u306b\u300c\u7d14\u8cc7\u7523\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u8033\u306b\u3057\u307e\u3059\u3088\u306d\u3002 \u300c\u7d14\u8cc7\u7523\u300d\u3068\u306f\u3001\u6301\u3063\u3066\u3044\u308b\u8cc7\u7523\u306e\u3046\u3061\u306e\u300c\u81ea\u5206\uff08\u307e\u305f\u306f\u4f1a\u793e\uff09\u306e\u7d14\u7c8b\u306a\u8cc7\u7523\u300d\u306e\u3053\u3068\u3002\u300c\u8cc7\u7523\u300d\u306e\u4e2d\u306b\u306f\u901a\u5e38\u3001\u4f1a\u793e\u306e\u501f\u5165\u91d1\u306a\u3069\u8ca0\u50b5\u3082\u542b\u307e 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