{"id":384,"date":"2020-10-14T12:30:00","date_gmt":"2020-10-14T03:30:00","guid":{"rendered":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/?p=384"},"modified":"2025-10-01T15:43:25","modified_gmt":"2025-10-01T06:43:25","slug":"financial-statements","status":"publish","type":"post","link":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/financial-statements","title":{"rendered":"\u3010\u6c7a\u7b97\u66f8\u306e\u8aad\u307f\u65b9\u3011\u7d4c\u55b6\u306b\u6d3b\u304b\u3059\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8aad\u307f\u65b9"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u4f1a\u793e\u306e\u696d\u7e3e\u3092\u628a\u63e1\u3057\u305f\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308c\u3070\u3001\u6c7a\u7b97\u66f8\u306e\u8aad\u307f\u65b9\u306f\u5fc5\u8981\u4e0d\u53ef\u6b20\u3067\u3059\u3002<br \/>\n\u6c7a\u7b97\u66f8\u306e\u8aad\u307f\u65b9\u3092\u77e5\u308b\u3053\u3068\u3067\u4f1a\u793e\u306e\u696d\u7e3e\u3092\u628a\u63e1\u3067\u304d\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u793e\u3092\u6210\u9577\u3055\u305b\u308b\u305f\u3081\u306e\u5bfe\u7b56\u307e\u3067\u6253\u3066\u308b\u3088\u3046\u306b\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u6c7a\u7b97\u66f8\u306f\u4e00\u822c\u7684\u306b\u4ee5\u4e0b\u306e4\u3064\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<br \/>\n\u2460\u640d\u76ca\u8a08\u7b97\u66f8<br \/>\n\u2461\u8cb8\u501f\u5bfe\u7167\u8868<br \/>\n\u2462\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<br \/>\n\u2463\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8<\/p>\n<p><\/span><span style=\"font-weight: 400;\">\u3053\u306e\u4e2d\u3067\u3001\u307e\u305a\u7406\u89e3\u3057\u305f\u3044\u6c7a\u7b97\u66f8\u306f\u300c<\/span><span style=\"font-weight: 400;\">\u2460<\/span><span style=\"font-weight: 400;\">\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u3068\u300c<\/span><span style=\"font-weight: 400;\">\u2461<\/span><span style=\"font-weight: 400;\">\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u628a\u63e1\u3067\u304d\u308b\u60c5\u5831\u306f\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 19.3574%;\" height=\"155\">\n<tbody>\n<tr>\n<td style=\"width: 0.725163%; text-align: center;\">\u640d\u76ca\u8a08\u7b97\u66f8<\/td>\n<td style=\"width: 0.725163%;\">\u30fb\u3069\u308c\u304f\u3089\u3044\u5132\u3051\u3066\u3044\u308b\u306e\u304b\uff1f<br \/>\n\u30fb\u52b9\u7387\u826f\u304f\u3001\u7a3c\u3052\u3066\u3044\u308b\u306e\u304b\uff1f<br \/>\n\u30fb\u305d\u306e\u5229\u76ca\u3067\u8db3\u308a\u3066\u3044\u308b\u306e\u304b\uff1f<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 0.725163%; text-align: center;\">\u8cb8\u501f\u5bfe\u7167\u8868<\/td>\n<td style=\"width: 0.725163%;\">\u30fb\u5012\u7523\u3057\u306a\u3044\u4f1a\u793e\u306a\u306e\u304b\uff1f<br \/>\n\u30fb\u5b89\u5168\u306a\u4f1a\u793e\u306a\u306e\u304b\uff1f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u300d\u3068\u300c\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u300d\u3092\u8aad\u3081\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3089\u6700\u9ad8\u306a\u306e\u3067\u3059\u304c\u3001\u521d\u5fc3\u8005\u306b\u306f\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u3044\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3082\u3057\u3042\u306a\u305f\u304c\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u3068\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u306e\u8aad\u307f\u65b9\u3092\u5b66\u3076\u3053\u3068\u304b\u3089\u59cb\u3081\u307e\u3057\u3087\u3046\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u30fb\u6c7a\u7b97\u66f8\u305d\u306e\u3082\u306e\u304c\u3001\u826f\u304f\u5206\u304b\u3063\u3066\u3044\u306a\u3044<br \/>\n<\/span><span style=\"font-weight: 400;\">\u30fb\u307e\u305a\u306f\u3001\u7279\u306b\u91cd\u8981\u306a\u9805\u76ee\u3060\u3051\u5206\u304b\u308c\u3070\u826f\u3044<br \/>\n<\/span><span style=\"font-weight: 400;\">\u30fb\u4f1a\u8a08\u306e\u77e5\u8b58\u304c\u306a\u3044\u306e\u3067\u3001\u521d\u5fc3\u8005\u3067\u3082\u5206\u304b\u308b\u3088\u3046\u306b\u89e3\u8aac\u3057\u3066\u6b32\u3057\u3044<\/p>\n<p><\/span><span style=\"font-weight: 400;\">\u672c\u8a18\u4e8b\u3067\u306f\u3001\u305d\u3093\u306a\u72b6\u6cc1\u306b\u3044\u308b\u3042\u306a\u305f\u306b\u5411\u3051\u3066<span class=\"f-marker-y\">\u300c\u7d4c\u55b6\u8005\u306a\u3089\u6700\u4f4e\u9650\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u6c7a\u7b97\u66f8\u306e\u8aad\u307f\u65b9\u300d\u3092\u53b3\u9078<\/span><span class=\"f-marker-y\">\u3057\u3066\u7d39\u4ecb<\/span>\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u3067\u304d\u308b\u9650\u308a\u4f59\u8a08\u306a\u77e5\u8b58\u3084\u89e3\u8aac\u3092\u7701\u3044\u3066\u4f5c\u308a\u307e\u3057\u305f\u306e\u3067\u3001\u305c\u3072\u6700\u5f8c\u307e\u3067\u8aad\u3093\u3067\u9802\u304d\u305f\u3044\u3067\u3059\u3002<\/p>\n<p><\/span><span style=\"font-weight: 400;\">\u672c\u8a18\u4e8b\u3092\u6d3b\u7528\u3057\u3066\u3001\u4f1a\u793e\u306e\u73fe\u72b6\u628a\u63e1\u3084\u4eca\u5f8c\u306e\u5bfe\u7b56\u306b\u7e4b\u3052\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u305d\u308c\u3067\u306f\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u8aad\u307f\u65b9\u300d\u304b\u3089\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\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<div class=\"shortcode_service_btn\"><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/lp\/index.html\" target=\"_blank\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/07\/sarvice_btn-scaled.webp\" alt=\"\"><\/a><\/div>\n<h2><span style=\"font-weight: 400;\"><b>1 \u640d\u76ca\u8a08\u7b97\u66f8\u3092\u8aad\u3080\u3068\u304d\u306e\u30dd\u30a4\u30f3\u30c8<\/b><br \/>\n<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u00a0\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u3001\u4e00\u5e74\u9593\u306e\u53ce\u76ca\u304b\u3089\u3001\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u305f\u5dee\u984d\u3067\u3042\u308b\u300c\u5229\u76ca\u300d\u3092\u8a08\u7b97\u3059\u308b\u8868\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u300c\u3069\u308c\u3060\u3051\u58f2\u4e0a\u3092\u4e0a\u3052\u305f\u306e\u304b\uff1f\u300d\u300c\u4f55\u306b\u3069\u308c\u304f\u3089\u3044\u4f7f\u3063\u305f\u306e\u304b\uff1f\u300d\u300c\u3069\u308c\u304f\u3089\u3044\u5132\u304b\u3063\u305f\u306e\u304b\uff1f\u300d\u3092<\/span><span style=\"font-weight: 400;\">\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u300c\u3069\u308c\u304f\u3089\u3044\u5132\u304b\u3063\u305f\u306e\u304b\uff1f\u300d\u3092\u793a\u3059\u6307\u6a19\u3068\u3057\u3066\u3001\u300c\u5229\u76ca\u300d\u306f\u4ee5\u4e0b\u306e5\u3064\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">1.<\/span><span style=\"font-weight: 400;\">\u58f2\u4e0a\u7dcf\u5229\u76ca<br \/>\n<\/span><span style=\"font-weight: 400;\">2.<\/span><span style=\"font-weight: 400;\">\u55b6\u696d\u5229\u76ca<br \/>\n<\/span><span style=\"font-weight: 400;\">3.<\/span><span style=\"font-weight: 400;\">\u7d4c\u5e38\u5229\u76ca<br \/>\n<\/span><span style=\"font-weight: 400;\">4.\u7a0e\u5f15\u524d\u5f53\u671f\u5229\u76ca<br \/>\n<\/span><span style=\"font-weight: 400;\">5.\u5f53\u671f\u7d14\u5229\u76ca<br \/>\n\u306e5\u3064\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u306f5\u3064\u306e\u5229\u76ca\u304c\u4f55\u3092\u8868\u3059\u5229\u76ca\u306a\u306e\u304b\u3092\u62bc\u3055\u3048\u307e\u3057\u3087\u3046\u3002<br \/>\n\u81ea\u793e\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u3054\u6e96\u5099\u4e0b\u3055\u3044\u3002<br \/>\n\u6b21\u306e\u3088\u3046\u306b\u9805\u76ee\u304c\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u8a08\u7b97\u66f81.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u8a08\u7b97\u66f81.jpg\" alt=\"\" width=\"598\" height=\"484\" class=\"wp-image-672 size-full aligncenter\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u8a08\u7b97\u66f81.jpg 598w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u8a08\u7b97\u66f81-300x243.jpg 300w\" sizes=\"(max-width: 598px) 100vw, 598px\" \/><\/a><br \/>\n<\/span><br \/>\n\u56f3\u306b\u8868\u3059\u3068\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n<a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u8a08\u7b97\u66f84.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u8a08\u7b97\u66f84.jpg\" alt=\"\" width=\"687\" height=\"289\" class=\"aligncenter wp-image-674 size-full\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u8a08\u7b97\u66f84.jpg 687w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u8a08\u7b97\u66f84-300x126.jpg 300w\" sizes=\"(max-width: 687px) 100vw, 687px\" \/><\/a><\/p>\n<h3><span style=\"font-weight: 400;\"><b>1-1 \u4f1a\u793e\u306e\u5546\u54c1\u529b\u3092\u793a\u3059\u58f2\u4e0a\u7dcf\u5229\u76ca<\/b><\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"font-weight: 400;\"><span style=\"font-size: 14pt;\"><strong>\u58f2\u4e0a\u7dcf\u5229\u76ca \uff1d \u58f2\u4e0a\u9ad8 \uff0d \u58f2\u4e0a\u539f\u4fa1<br \/>\n<a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u58f2\u4e0a\u7dcf\u5229\u76ca.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u58f2\u4e0a\u7dcf\u5229\u76ca.jpg\" alt=\"\" width=\"283\" height=\"263\" class=\"aligncenter wp-image-664 size-full\" \/><\/a> \u00a0\u00a0<\/strong><\/span><br \/>\n\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u3001\u58f2\u4e0a\u9ad8\u304b\u3089\u58f2\u4e0a\u539f\u4fa1\u3092\u5f15\u3044\u3066\u8a08\u7b97\u3055\u308c\u308b\u5229\u76ca\u3067\u3059\u3002<br \/>\n\u5225\u540d\u300c\u7c97\u5229\u76ca\u300d\u3084\u300c\u7c97\u5229\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u4f1a\u793e\u306e\u5546\u54c1\u529b\u3092\u793a\u3059\u3082\u306e\u3067\u3059\u3002<br \/>\n\u8abf\u9054\u3057\u305f\u6750\u6599\u3084\u5546\u54c1\u306a\u3069\u306b\u3069\u308c\u3060\u3051\u306e\u4fa1\u5024\u3092\u3064\u3051\u3089\u308c\u305f\u306e\u304b\u3092\u793a\u3057\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<br \/>\n\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3057\u58f2\u4e0a\u7dcf\u5229\u76ca\u306e\u5272\u5408\u304c\u9ad8\u3044\u4f1a\u793e\u306f\u3001\u81ea\u793e\u306b\u3057\u304b\u4f5c\u308b\u3053\u3068\u306e\u3067\u304d\u306a\u3044\u3001\u6d88\u8cbb\u8005\u306b\u3068\u3063\u3066\u9ad8\u304f\u3066\u3082\u8cb7\u3044\u6c42\u3081\u305f\u3044\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3008\u5177\u4f53\u4f8b\u3009<br \/>\n<\/span><span style=\"font-weight: 400;\">\u7c73\u3084\u91ce\u83dc\u3001\u8089\u306a\u3069\u306e\u6750\u6599\u3092200\u5186\u3067\u4ed5\u5165\u308c\u305f\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u8abf\u7406\u3057\u305f\u304a\u5f01\u5f53\u30921,000\u5186\u3067\u8ca9\u58f2\u3057\u305f\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u3001\u58f2\u4e0a\u9ad8\uff081,000\u5186\uff09\uff0d\u58f2\u4e0a\u539f\u4fa1\uff08200\u5186\uff09\uff1d800\u5186\u3068\u306a\u308a\u3001<\/span><span style=\"font-weight: 400;\">800\u5186\u304c\u4f1a\u793e\u306b\u3088\u3063\u3066\u52a0\u3048\u3089\u308c\u305f\u4fa1\u5024\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/span><\/p>\n<h3><b>1-2 \u672c\u696d\u306e\u5229\u76ca\u3092\u793a\u3059\u55b6\u696d\u5229\u76ca<\/b><\/h3>\n<p><span style=\"font-weight: 400;\"><span style=\"font-size: 14pt;\"><strong>\u55b6\u696d\u5229\u76ca \uff1d \u58f2\u4e0a\u7dcf\u5229\u76ca \uff0d \u8ca9\u58f2\u8cbb\u304a\u3088\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\uff08\u8ca9\u7ba1\u8cbb\uff09<br \/>\n<a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u58f2\u4e0a\u7dcf\u5229\u76ca2.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u58f2\u4e0a\u7dcf\u5229\u76ca2.jpg\" alt=\"\" width=\"263\" height=\"168\" class=\"aligncenter wp-image-665 size-full\" \/><\/a><\/strong><\/span><br \/>\n<\/span><span style=\"font-weight: 400;\">\u55b6\u696d\u5229\u76ca\u306f\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\uff08\u7c97\u5229\u76ca\uff09\u304b\u3089\u8ca9\u7ba1\u8cbb\u3092\u5f15\u3044\u3066\u8a08\u7b97\u3055\u308c\u308b\u5229\u76ca\u306e\u3053\u3068\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-weight: 400;\">\u55b6\u696d\u5229\u76ca\u306f\u672c\u696d\u3067\u306e\u5229\u76ca\u3092\u793a\u3059\u3082\u306e\u3067\u3059\u3002\u58f2\u4e0a\u7dcf\u5229\u76ca\u304b\u3089\u672c\u696d\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u3092\u5f15\u3044\u305f\u5229\u76ca\u3092\u793a\u3057\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<br \/>\n<\/span><br \/>\n<span style=\"font-weight: 400;\">\u8ca9\u7ba1\u8cbb\u3068\u306f\u3001\u5546\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u305f\u3081\u306b\u767a\u751f\u3059\u308b\u8cbb\u7528\u3068\u4f1a\u793e\u306e\u7ba1\u7406\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n<\/span><br \/>\n<span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cbb\u7528\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u30fb\u7d66\u6599<br \/>\n<\/span><span style=\"font-weight: 400;\">\u30fb\u5e83\u544a\u5ba3\u4f1d\u8cbb<br \/>\n<\/span><span style=\"font-weight: 400;\">\u30fb\u65c5\u8cbb\u4ea4\u901a\u8cbb<br \/>\n<\/span><span style=\"font-weight: 400;\">\u30fb\u5730\u4ee3\u5bb6\u8cc3\u3000\u306a\u3069<\/p>\n<p>\u5148\u307b\u3069\u306e\u58f2\u4e0a\u7dcf\u5229\u76ca\u3060\u3051\u3067\u306f\u672c\u696d\u3067\u5132\u304b\u3063\u3066\u3044\u308b\u304b\u306f\u5b8c\u5168\u306b\u308f\u304b\u308a\u307e\u305b\u3093\u3002<br \/>\n\u306a\u305c\u306a\u3089\u3001\u6750\u6599\u3084\u5546\u54c1\u4ee5\u5916\u306b\u3082\u8ca9\u58f2\u6d3b\u52d5\u3092\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u3053\u3067\u3001\u8ca9\u7ba1\u8cbb\u3082\u542b\u3081\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u3067\u3001\u672c\u696d\u3067\u306e\u5229\u76ca\u304c\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u672c\u696d\u306e\u5229\u76ca\u3068\u306f\u3001\u30e1\u30a4\u30f3\u3068\u306a\u308b\u4e8b\u696d\u6d3b\u52d5\u3067\u5f97\u3089\u308c\u305f\u5229\u76ca\u3092\u3044\u3044\u3001\u304a\u5f01\u5f53\u5c4b\u3055\u3093\u3067\u3044\u3046\u3068\u304a\u5f01\u5f53\u8ca9\u58f2\u3067\u5f97\u3089\u308c\u305f\u5229\u76ca\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u55b6\u696d\u5229\u76ca\u304c\u30de\u30a4\u30ca\u30b9\u3068\u3044\u3046\u3053\u3068\u306f\u672c\u696d\u3067\u5229\u76ca\u304c\u51fa\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u3001\u305d\u306e\u72b6\u614b\u304c\u7d9a\u304f\u3068\u3001\u73fe\u4e8b\u696d\u3092\u7d9a\u3051\u3066\u3044\u304f\u3053\u3068\u304c\u56f0\u96e3\u306b\u306a\u308b\u305f\u3081\u3001\u30d7\u30e9\u30b9\u306b\u3057\u3066\u304a\u304d\u305f\u3044\u5229\u76ca\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>\u3008\u5177\u4f53\u4f8b\u3009<br \/>\n<\/span><span style=\"font-weight: 400;\">\u58f2\u4e0a\u9ad8\u7dcf\u5229\u76ca\u306f800\u5186\u3068\u3059\u308b<br \/>\n<\/span><span style=\"font-weight: 400;\">\u8ca9\u7ba1\u8cbb\u304c\u304a\u7d66\u6599\u3084\u5bb6\u8cc3\u7b49\uff08200\u5186\uff09\u306e\u5834\u5408\u3001<br \/>\n\u55b6\u696d\u5229\u76ca\u306f\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\uff08800\u5186\uff09\uff0d\u8ca9\u7ba1\u8cbb\uff08200\u5186\uff09\uff1d600\u5186\u3068\u306a\u308a\u3001600\u5186\u304c\u672c\u696d\u306e\u5229\u76ca\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/span><\/p>\n<h3><b>1-3 \u7d4c\u55b6\u6d3b\u52d5\u306e\u6210\u679c\u3092\u793a\u3059\u7d4c\u5e38\u5229\u76ca\uff08\u6700\u3082\u610f\u8b58\u3059\u308b\u5229\u76ca)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\"><span style=\"font-size: 14pt;\"><strong>\u7d4c\u5e38\u5229\u76ca \uff1d \u55b6\u696d\u5229\u76ca \uff0b \u55b6\u696d\u5916\u53ce\u76ca \uff0d \u55b6\u696d\u5916\u8cbb\u7528<br \/>\n<a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u58f2\u4e0a\u7dcf\u5229\u76ca3.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u58f2\u4e0a\u7dcf\u5229\u76ca3.jpg\" alt=\"\" width=\"265\" height=\"184\" class=\"aligncenter wp-image-666 size-full\" \/><\/a><\/strong><\/span>\u7d4c\u5e38\u5229\u76ca\u3068\u306f\u3001\u55b6\u696d\u5229\u76ca\u306b\u55b6\u696d\u5916\u53ce\u76ca\u3092\u30d7\u30e9\u30b9\u3057\u3001\u55b6\u696d\u5916\u8cbb\u7528\u3092\u30de\u30a4\u30ca\u30b9\u3057\u8a08\u7b97\u3055\u308c\u308b\u5229\u76ca\u3067\u3059\u3002<br \/>\n\u7d4c\u5e38\u5229\u76ca\u306f\u3001\u7d4c\u55b6\u6d3b\u52d5\u306e\u6210\u679c\u3092\u793a\u3059\u5229\u76ca\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u672c\u696d\u4ee5\u5916\u306e\u6d3b\u52d5\u3082\u542b\u3081\u305f\u666e\u6bb5\u306e\u6d3b\u52d5\u306b\u3088\u308b\u6210\u679c\u3092\u793a\u3057\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u55b6\u696d\u5916\u53ce\u76ca\u30fb\u55b6\u696d\u5916\u8cbb\u7528\u3068\u306f\u3001\u7d99\u7d9a\u7684\u306b\u767a\u751f\u3059\u308b\u304c\u672c\u696d\u3067\u767a\u751f\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u53ce\u76ca\u3084\u8cbb\u7528\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n\u55b6\u696d\u5916\u53ce\u76ca\u3068\u55b6\u696d\u5916\u8cbb\u7528\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 19.5552%; text-align: center;\"><\/td>\n<td style=\"width: 59.3666%; text-align: center;\">\u610f\u5473<\/td>\n<td style=\"width: 21.0781%; text-align: center;\">\u4f8b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.5552%; text-align: center;\">\u55b6\u696d\u5916\u53ce\u76ca<\/td>\n<td style=\"width: 59.3666%; text-align: left;\">\u672c\u696d\u3067\u767a\u751f\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u304c\u3001\u7d99\u7d9a\u7684\u306b\u767a\u751f\u3059\u308b<strong>\u53ce\u76ca<\/strong><\/td>\n<td style=\"width: 21.0781%;\">\u30fb\u53d7\u53d6\u5229\u606f<br \/>\n\u30fb\u96d1\u53ce\u5165<br \/>\n\u30fb\u70ba\u66ff\u5dee\u76ca<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.5552%; text-align: center;\">\u55b6\u696d\u5916\u8cbb\u7528<\/td>\n<td style=\"width: 59.3666%; text-align: left;\">\u672c\u696d\u3067\u767a\u751f\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u304c\u3001\u7d99\u7d9a\u7684\u306b\u767a\u751f\u3057\u305f<strong>\u8cbb\u7528<\/strong><\/td>\n<td style=\"width: 21.0781%;\">\u30fb\u652f\u6255\u5229\u606f<br \/>\n\u30fb\u96d1\u640d\u5931<br \/>\n\u30fb\u70ba\u66ff\u5dee\u640d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e00\u822c\u7684\u306b\u4f1a\u793e\u306e\u5229\u76ca\u3068\u3044\u3046\u3068\u3001\u7d4c\u5e38\u5229\u76ca\u306e\u3053\u3068\u3092\u6307\u3059\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u3008\u5177\u4f53\u4f8b\u3009<br \/>\n\u55b6\u696d\u5229\u76ca\u304c600\u5186\u3068\u3059\u308b\u3002<br \/>\n\u55b6\u696d\u5916\u53ce\u76ca\u304c\u53d7\u53d6\u5229\u606f\uff0850\u5186\uff09\u3001<br \/>\n\u55b6\u696d\u5916\u8cbb\u7528\u304c\u501f\u5165\u306e\u5229\u606f\uff08150\u5186\uff09\u306e\u5834\u5408\u3001<br \/>\n\u7d4c\u5e38\u5229\u76ca\u306f\u3001\u55b6\u696d\u5229\u76ca\uff08600\u5186\uff09\uff0b\u55b6\u696d\u5916\u53ce\u76ca\uff0850\u5186\uff09\uff0d\u55b6\u696d\u5916\u8cbb\u7528\uff08150\u5186\uff09\uff1d500\u5186\u3068\u306a\u308a\u3001500\u5186\u304c\u7d4c\u55b6\u6d3b\u52d5\u306e\u6210\u679c\u3067\u306e\u5229\u76ca\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><b>1-4 \u7a0e\u91d1\u8a08\u7b97\u306e\u3082\u3068\u3068\u306a\u308b\u5229\u76ca\u3092\u793a\u3059\u7a0e\u5f15\u524d\u5229\u76ca<\/b><\/h3>\n<p><span style=\"font-weight: 400;\"><span style=\"font-size: 14pt;\"><strong>\u7a0e\u5f15\u524d\u5229\u76ca \uff1d \u7d4c\u5e38\u5229\u76ca \uff0b \u7279\u5225\u5229\u76ca \uff0d \u7279\u5225\u640d\u5931<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u58f2\u4e0a\u7dcf\u5229\u76ca4.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u58f2\u4e0a\u7dcf\u5229\u76ca4.jpg\" alt=\"\" width=\"268\" height=\"114\" class=\"aligncenter wp-image-667 size-full\" \/><\/a><\/strong><\/span>\u7a0e\u5f15\u524d\u5229\u76ca\u3068\u306f\u3001\u7d4c\u5e38\u5229\u76ca\u306b\u7279\u5225\u5229\u76ca\u3092\u30d7\u30e9\u30b9\u3057\u3001\u7279\u5225\u640d\u5931\u3092\u30de\u30a4\u30ca\u30b9\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n\u7a0e\u5f15\u524d\u5229\u76ca\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u6982\u7b97\u306e\u6cd5\u4eba\u7a0e\u7b49\u7d0d\u7a0e\u984d\u304c\u4e88\u6e2c\u3067\u304d\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u7279\u5225\u5229\u76ca\u30fb\u7279\u5225\u640d\u5931\u3068\u306f\u3001\u901a\u5e38\u306e\u7d4c\u55b6\u6d3b\u52d5\u306b\u306f\u95a2\u4fc2\u306e\u306a\u3044\u3001\u305d\u306e\u6642\u3060\u3051\u306e\u7279\u5225\u306a\u8981\u56e0\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u305f\u5229\u76ca\u3084\u640d\u5931\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u7279\u5225\u5229\u76ca\u3068\u7279\u5225\u640d\u5931\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 16.727%; text-align: center;\"><\/td>\n<td style=\"width: 50.6647%; text-align: center;\">\u610f\u5473<\/td>\n<td style=\"width: 32.6082%; text-align: center;\">\u4f8b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.727%; text-align: center;\">\u7279\u5225\u5229\u76ca<\/td>\n<td style=\"width: 50.6647%; text-align: left;\">\u901a\u5e38\u306e\u55b6\u696d\u6d3b\u52d5\u306b\u306f\u95a2\u4fc2\u306a\u3044\u3001\u305d\u306e\u6642\u3060\u3051\u306e\u7279\u5225\u306a\u8981\u56e0\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u305f<strong>\u5229\u76ca<\/strong><\/td>\n<td style=\"width: 32.6082%;\">\u30fb\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca<br \/>\n\u30fb\u751f\u547d\u4fdd\u967a\u3092\u89e3\u7d04\u3057\u3066\u5f97\u305f\u5229\u76ca<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.727%; text-align: center;\">\u7279\u5225\u640d\u5931<\/td>\n<td style=\"width: 50.6647%; text-align: left;\">\u901a\u5e38\u306e\u55b6\u696d\u6d3b\u52d5\u306b\u306f\u95a2\u4fc2\u306a\u3044\u3001\u305d\u306e\u6642\u3060\u3051\u306e\u7279\u5225\u306a\u8981\u56e0\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u305f<strong>\u640d\u5931<\/strong><\/td>\n<td style=\"width: 32.6082%;\">\u30fb\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d<br \/>\n\u30fb\u707d\u5bb3\u5bfe\u7b56\u306e\u767a\u751f\u8cbb\u7528<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u3008\u5177\u4f53\u4f8b\u3009<br \/>\n<\/span><span style=\"font-weight: 400;\">\u7d4c\u5e38\u5229\u76ca\u304c500\u5186\u3068\u3059\u308b\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u4f7f\u308f\u306a\u304f\u306a\u3063\u305f\u30aa\u30fc\u30d6\u30f3\u3092\u58f2\u5374\u3057\u305f\u969b\u306e\u58f2\u5374\u640d\uff08100\u5186\uff09\u306e\u5834\u5408\u3001<br \/>\n<\/span><span style=\"font-weight: 400;\">\u7a0e\u5f15\u524d\u5f53\u671f\u5229\u76ca\u306f\u3001\u7d4c\u5e38\u5229\u76ca\uff08500\u5186\uff09\uff0d\u7279\u5225\u640d\u5931\uff08100\u5186\uff09\uff1d400\u5186\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u6cd5\u4eba\u7a0e\u306f\u3001\u3053\u306e400\u5186\u306e\u5229\u76ca\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><b>1-5 \u6700\u7d42\u5229\u76ca\u3092\u793a\u3059\u5f53\u671f\u7d14\u5229\u76ca<\/b><\/h3>\n<p><span style=\"font-weight: 400;\"><strong><span style=\"font-size: 14pt;\">\u5f53\u671f\u7d14\u5229\u76ca \uff1d \u7a0e\u5f15\u524d\u5229\u76ca \uff0d \u6cd5\u4eba\u7a0e\u7b49<\/span><br \/>\n<\/strong><br \/>\n<\/span><span style=\"font-weight: 400;\">\u7a0e\u5f15\u524d\u5229\u76ca\u304b\u3089\u6cd5\u4eba\u7a0e\u3092\u30de\u30a4\u30ca\u30b9\u3057\u305f\u3082\u306e\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u4e00\u5e74\u9593\u306e\u7d4c\u55b6\u6d3b\u52d5\u306b\u304a\u3051\u308b\u6700\u7d42\u5229\u76ca\u3067\u3053\u306e\u6570\u5b57\u304c\u30de\u30a4\u30ca\u30b9\u3067\u3042\u308b\u3068\u8d64\u5b57\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><\/span><span style=\"font-weight: 400;\">\u6cd5\u4eba\u7a0e\u7b49\u3068\u306f\u3001\u56fd\u3001\u90fd\u9053\u5e9c\u770c\u3001\u5e02\u753a\u6751\u306b\u7d0d\u7a0e\u3059\u308b\u7a0e\u91d1\u306e\u5408\u8a08\u984d\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u5b9f\u969b\u306e\u7d0d\u7a0e\u984d\u306f\u3001\u7a0e\u5f15\u524d\u5229\u76ca\u306b\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u52a0\u6e1b\u7b97\u3057\u6c42\u3081\u305f\u6240\u5f97\u3092\u3082\u3068\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u304c\u3001\u7d0d\u7a0e\u984d\u306e\u7c21\u4fbf\u306a\u4e88\u6e2c\u65b9\u6cd5\u3068\u3057\u3066\u3001\u6240\u5f97\u306e\u4ee3\u308f\u308a\u306b\u7a0e\u5f15\u524d\u5229\u76ca\u3092\u4ee3\u7528\u3057\u304a\u304a\u3088\u305d\u306e\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u6240\u5f97\u91d1\u984d\u306b\u3088\u308a\u7a0e\u7387\u306f\u5909\u308f\u308a\u307e\u3059\u304c\u3001\u6240\u5f97800\u4e07\u5186\u307e\u3067\u306f\u7d0425\uff05\u3001800\u4e07\u5186\u8d85\u306e\u5834\u5408\u306f\u7d0435\uff05\u3067\u3059\u3002<\/p>\n<p><\/span><span style=\"font-weight: 400;\">\u3008\u5177\u4f53\u4f8b\u3009<br \/>\n<\/span>\u7a0e\u5f15\u524d\u5229\u76ca\u304c400\u5186<br \/>\n<span style=\"font-weight: 400;\">\u5f53\u671f\u7d14\u5229\u76ca\u306f\u3001\u7a0e\u5f15\u524d\u5229\u76ca\uff08400\u5186\uff09\uff0d\u6cd5\u4eba\u7a0e\u7b49\uff08120\u5186\uff09\uff1d280\u5186\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u76f4\u524d\u306b\u614c\u3066\u306a\u3044\u3088\u3046\u3001\u4e8b\u524d\u306b\u7d0d\u7a0e\u4e88\u6e2c\u3092\u884c\u3044\u8fd1\u3044\u5c06\u6765\u306e\u7d0d\u7a0e\u306b\u5099\u3048\u307e\u3057\u3087\u3046\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u5f53\u671f\u7d14\u5229\u76ca\u306f\u3001<\/span><span style=\"font-weight: 400;\">\u4e00\u5e74\u9593\u306e\u7d4c\u55b6\u6d3b\u52d5\u306b\u304a\u3051\u308b\u6700\u7d42\u6210\u679c\u3067\u3059\u3002<\/span><\/p>\n<h2><b>\uff12 \u640d\u76ca\u8a08\u7b97\u66f8\u3067\u304a\u3055\u3048\u305f\u3044\uff13\u3064\u306e\u7d4c\u55b6\u6307\u6a19<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u3001\u6700\u4f4e\u3067\u3082\u3044\u304f\u3089\u58f2\u3089\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u306e\u304b\u3001\u52b9\u7387\u3088\u304f\u5229\u76ca\u3092\u51fa\u305b\u3066\u3044\u308b\u306e\u304b\u3092\u898b\u308b\u70ba\u306e\u3082\u306e\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u640d\u76ca\u8a08\u7b97\u66f8\u304b\u3089\u8aad\u307f\u53d6\u308c\u308b\u6307\u6a19\u306f\u305f\u304f\u3055\u3093\u3042\u308a\u307e\u3059\u304c\u3001\u4eca\u56de\u306f\u7279\u306b\u5229\u76ca\u306e\u5143\u3067\u3042\u308b\u58f2\u4e0a\u9ad8\u306b\u304b\u304b\u308f\u308b\u6307\u6a19\u3092\u4e2d\u5fc3\u306b\u62bc\u3055\u3048\u3066\u9802\u304d\u305f\u3044\u6307\u6a19\u3092\u53b3\u9078\u3057\u307e\u3057\u305f\u3002<\/p>\n<p><\/span><span style=\"font-weight: 400;\">\u640d\u76ca\u8a08\u7b97\u66f8\u304b\u3089\u7279\u306b\u304a\u3055\u3048\u305f\u3044\u7d4c\u55b6\u6307\u6a19\u306f\u30013\u3064\u3042\u308a\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n<strong>\u30fb\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8<\/strong>\u30fb\u30fb\u30fb\u8b72\u308c\u306a\u3044\u58f2\u4e0a\u9ad8\u306f\u3044\u304f\u3089\u306a\u306e\u304b\uff1f<br \/>\n<\/span><span style=\"font-weight: 400;\"><strong>\u30fb\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387<\/strong>\u30fb\u30fb\u30fb\u52b9\u7387\u3088\u304f\u5229\u76ca\u3092\u6b8b\u305b\u3066\u3044\u308b\u306e\u304b\uff1f<br \/>\n<\/span><span style=\"font-weight: 400;\"><strong>\u30fb\u58f2\u4e0a\u9ad8\u5897\u52a0\u7387<\/strong>\u30fb\u30fb\u30fb\u58f2\u4e0a\u306f\u4f38\u3073\u305f\u306e\u304b\uff1f<br \/>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<br \/>\n<\/span><span style=\"font-weight: 400;\">\u6c7a\u7b97\u66f8\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u793e\u306e\u69d8\u3005\u306a\u72b6\u6cc1\u304c\u898b\u3048\u3066\u304d\u307e\u3059\u3002<br \/>\n\u3042\u304f\u307e\u3067\u6570\u5b57\u5316\u3055\u308c\u305f\u60c5\u5831\u3067\u3042\u308a\u3001\u696d\u7a2e\u306b\u3088\u3063\u3066\u57fa\u6e96\u306f\u69d8\u3005\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u81ea\u793e\u306e\u6570\u5e74\u9593\u306e\u6570\u5b57\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u3088\u308a\u6709\u52b9\u306a\u60c5\u5831\u3092\u5f97\u3089\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><\/span><\/p>\n<h3><b>2-1 \u3053\u308c\u3060\u3051\u306f\u78ba\u4fdd\u3057\u3066\u304a\u304d\u305f\u3044<\/b><b>\u58f2\u4e0a\u9ad8\u300c\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u300d<\/b><\/h3>\n<p><span style=\"font-weight: 400;\"><span style=\"font-size: 14pt;\"><strong>\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8 \uff1d \u56fa\u5b9a\u8cbb \u00f7 \u7c97\u5229\u7387<\/strong><\/span><br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u5229\u76ca\u3082\u640d\u5931\u3082\u306a\u3044\u5229\u76ca\u30bc\u30ed\u3067\u30c8\u30f3\u30c8\u30f3\u306e\u72b6\u614b\u306e\u6642\u306e\u58f2\u4e0a\u9ad8\u3092\u3001\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u3068\u3044\u3044\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3064\u307e\u308a\u3001\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u3068\u306f\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u3068\u56fa\u5b9a\u8cbb\u304c\u540c\u984d\u306b\u306a\u308b\u3068\u304d\u306e\u58f2\u4e0a\u9ad8\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p><\/span><span style=\"font-weight: 400;\"><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad83.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad83.jpg\" alt=\"\" width=\"627\" height=\"345\" class=\"aligncenter wp-image-671 size-full\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad83.jpg 627w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad83-300x165.jpg 300w\" sizes=\"(max-width: 627px) 100vw, 627px\" \/><\/a><\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u304c\u5b9f\u969b\u306e\u58f2\u4e0a\u9ad8\u306e80\uff05\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u5b89\u5b9a\u7684\u306b\u5229\u76ca\u3092\u751f\u307f\u51fa\u305b\u308b\u72b6\u614b\u3068\u3044\u3048\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u9006\u306b90\uff05\u8d85\u306e\u5834\u5408\u306f\u3001\u304b\u306a\u308a\u5371\u967a\u306a\u72b6\u6cc1\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\"><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8.jpg\" alt=\"\" width=\"302\" height=\"434\" class=\"aligncenter wp-image-631 size-full\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8.jpg 302w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8-209x300.jpg 209w\" sizes=\"(max-width: 302px) 100vw, 302px\" \/><\/a><br \/>\n<\/span><span style=\"font-weight: 400;\"><strong>\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u3092\u8a08\u7b97\u3059\u308b\u524d\u306b\u91cd\u8981\u306a\u3053\u3068\u3068\u3057\u3066\u3001\u8cbb\u7528\u3092\u300c\u5909\u52d5\u8cbb\u300d\u3068\u300c\u56fa\u5b9a\u8cbb\u300d\u306e\u4e8c\u3064\u306b\u5206\u985e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><br \/>\n<\/span><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8cbb\u3068\u5909\u52d5\u8cbb\u3068\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 69px;\">\n<tbody>\n<tr style=\"height: 21px;\">\n<td style=\"width: 33.3333%; height: 21px;\"><\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 21px;\">\u610f\u5473<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 21px;\">\u4f8b<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">\u5909\u52d5\u8cbb<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">\u58f2\u4e0a\u306e\u6570\u5b57\u306b\u9023\u52d5\u3057\u3066\u3001\u91d1\u984d\u304c\u5909\u52d5\u3059\u308b\u8cbb\u7528<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">\u5546\u54c1\u4ed5\u5165\u308c\u3001\u88fd\u54c1\u306e\u52a0\u5de5\u8cbb\u3001\u5916\u6ce8\u8cbb<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">\u56fa\u5b9a\u8cbb<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">\u58f2\u4e0a\u304c\u6e1b\u3063\u3066\u3082\u5897\u3048\u3066\u3082\u3001\u5909\u308f\u3089\u306a\u3044\u8cbb\u7528<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">\u5730\u4ee3\u5bb6\u8cc3\u3001\u7d66\u4e0e\u3001\u4ea4\u901a\u8cbb\u3001\u652f\u6255\u5229\u606f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u306f\u3001\u6c7a\u3057\u3066\u76ee\u6307\u3059\u6570\u5b57\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n<strong>\u3053\u306e\u58f2\u4e0a\u9ad8\u3092\u4e0b\u56de\u3063\u3066\u306f\u3044\u3051\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3092\u793a\u3059\u6570\u5b57\u3067\u3059\u3002<\/strong><br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u5b9f\u969b\u306e\u58f2\u4e0a\u9ad8\u304c\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u3092\u4e0b\u56de\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u672c\u696d\u306e\u5229\u76ca\u304c\u51fa\u3066\u3044\u306a\u3044\uff08\u30de\u30a4\u30ca\u30b9\u3067\u3042\u308b\uff09\u3053\u3068\u3092\u8868\u3057\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u5b9f\u969b\u306e\u58f2\u4e0a\u9ad8\u306e\u3046\u3061\u3001\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u3092\u4e0a\u56de\u308b\u5206\u306f\u55b6\u696d\u5229\u76ca\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u5b9f\u969b\u306e\u58f2\u4e0a\u9ad8\u306f\u3001\u5927\u304d\u3051\u308c\u3070\u5927\u304d\u3044\u307b\u3069\u3044\u3044\u306e\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u3008\u5177\u4f53\u4f8b\u3009<br \/>\n<\/span><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u7387\u304c80\uff05<br \/>\n<\/span><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8cbb\u304c100,000\u5186\u306e\u5834\u5408\u3001<br \/>\n<\/span><span style=\"font-weight: 400;\">\u58f2\u4e0a\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u306f<br \/>\n<\/span><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8cbb\uff08100,000\u5186\uff09\u00f7\u7c97\u5229\u7387\uff0880\uff05\uff09\uff1d1<\/span><span style=\"font-weight: 400;\">25,000\u5186<br \/>\n<\/span><span style=\"font-weight: 400;\">125,000\u5186\u4ee5\u4e0a\u306e\u58f2\u4e0a\u3092\u51fa\u3055\u306a\u3051\u308c\u3070\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad82.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad82.jpg\" alt=\"\" width=\"272\" height=\"314\" class=\"wp-image-636 size-full aligncenter\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad82.jpg 272w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad82-260x300.jpg 260w\" sizes=\"(max-width: 272px) 100vw, 272px\" \/><\/a><\/span><span style=\"font-weight: 400;\"><br \/>\n\u81ea\u793e\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u5b9f\u969b\u306e\u58f2\u4e0a\u9ad8\u3068\u6bd4\u3079\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<\/span><\/p>\n<h3><b>2-2 \u52b9\u7387\u3088\u304f\u5229\u76ca\u3092\u51fa\u305b\u3066\u3044\u308b\u304b\uff1f\u300c\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387\u300d<\/b><\/h3>\n<p><span style=\"font-weight: 400;\"><span style=\"font-size: 14pt;\"><strong>\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387 = \u7d4c\u5e38\u5229\u76ca \u00f7 \u58f2\u4e0a\u9ad8 \u00d7 100<br \/>\n<\/strong><\/span><br \/>\n<\/span><span style=\"font-weight: 400;\">\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387\u3068\u306f\u3001\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3059\u308b\u7d4c\u5e38\u5229\u76ca\u306e\u5272\u5408\u3067\u3001\u3069\u308c\u3060\u3051\u52b9\u7387\u7684\u306b\u5229\u76ca\u3092\u6b8b\u305b\u3066\u3044\u308b\u304b\u3092\u793a\u3057\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u305d\u306e\u6c34\u6e96\u306f\u696d\u7a2e\uff08\u7c97\u5229\u7387\u306e\u9055\u3044\uff09\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308b\u305f\u3081\u4e00\u5f8b\u306e\u57fa\u6e96\u3092\u9069\u5fdc\u3059\u308b\u3053\u3068\u306f\u9069\u5207\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><\/span><span style=\"font-weight: 400;\">\u305d\u3053\u3067\u4e00\u5f8b\u306e\u57fa\u6e96\u3068\u3057\u3066\u3001<strong>\u7d4c\u5e38\u5229\u76ca\u306f\u7c97\u5229\u76ca\u984d\u306e10\uff05\u3092\u6b8b\u3059\u3053\u3068\u3092\u76ee\u6a19<\/strong>\u3068\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u3055\u3089\u306b\u9ad8\u3044<strong>\u7c97\u5229\u76ca\u984d\u306e20\uff05\u306e\u57fa\u6e96\u304c\u9054\u6210\u3067\u304d\u308c\u3070\u7d4c\u5e38\u5229\u76ca\u306e\u7406\u60f3\u984d<\/strong>\u3092\u51fa\u305b\u3066\u3044\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<br \/>\n<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #0000ff;\"><strong>\u76ee\u6a19<\/strong>\u306e\u7d4c\u5e38\u5229\u76ca<\/span><\/td>\n<td style=\"width: 50%; text-align: center;\"><strong><span style=\"color: #0000ff;\">\u7c97\u5229\u76ca\u984d\u306e10\uff05<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #ff0000;\"><strong>\u7406\u60f3<\/strong>\u306e\u7d4c\u5e38\u5229\u76ca<\/span><\/td>\n<td style=\"width: 50%; text-align: center;\"><strong><span style=\"color: #ff0000;\">\u7c97\u5229\u984d\u306e20\uff05<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u3008\u5177\u4f53\u4f8b\u3009<br \/>\n<\/span><span style=\"font-weight: 400;\"><strong>\uff11\uff0e\u7c97\u5229\u738790\uff05\u306e\uff21\u793e\u306e\u5834\u5408<\/strong><br \/>\n<img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f322.png\" alt=\"\" width=\"564\" height=\"436\" class=\"wp-image-432 size-full aligncenter\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f322.png 564w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f322-300x232.png 300w\" sizes=\"(max-width: 564px) 100vw, 564px\" \/><br \/>\n\u58f2\u4e0a\u9ad8\u304c10,000\u3067\u3001\u7c97\u5229\u76ca\u738790\uff05\u306e\u4f1a\u793e\u306e\u7c97\u5229\u76ca\u306f9,000\u3068\u306a\u308a\u3001\u7d4c\u5e38\u5229\u76ca\u3092\u58f2\u4e0a\u9ad8\u306e10\uff05\u6b8b\u3059\u3053\u3068\u306f\u305d\u308c\u307b\u3069\u96e3\u3057\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\uff12\uff0e\u7c97\u5229\u738710\uff05\u306e\uff22\u793e\u306e\u5834\u5408<\/strong><br \/>\n<img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f314-1.png\" alt=\"\" width=\"564\" height=\"519\" class=\"wp-image-451 size-full aligncenter\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f314-1.png 564w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f314-1-300x276.png 300w\" sizes=\"(max-width: 564px) 100vw, 564px\" \/><\/span><span style=\"font-weight: 400;\">\u58f2\u4e0a\u9ad8\u304c10,000\u3067\u3001\u7c97\u5229\u76ca\u738710\uff05\u306e\u4f1a\u793e\u306e\u7c97\u5229\u76ca\u306f1,000\u3068\u306a\u308a\u3001\u7d4c\u5e38\u5229\u76ca\u3092\u58f2\u4e0a\u9ad8\u306e10\uff05\u6b8b\u3059\u3053\u3068\u306f\u4e0d\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u56fa\u5b9a\u8cbb\u304c0\u306a\u3093\u3066\u3042\u308a\u3048\u306a\u3044\u304b\u3089\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u3053\u306e\u3088\u3046\u306b\u3001\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387\u306f\u696d\u7a2e\u306b\u3088\u3063\u3066\u6c34\u6e96\u304c\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u3053\u3067\u3001\u5f0a\u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001<span style=\"color: #0000ff;\">\u7c97\u5229\u76ca\u984d\u306e20\uff05\u306e\u7d4c\u5e38\u5229\u76ca\u3092\u51fa\u305b\u3066\u3044\u308b\u304b\u3092\u7406\u60f3\u306e\u57fa\u6e96<\/span>\u3068\u3057\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u5148\u307b\u3069\u306e<br \/>\n<strong>\uff11\uff0e\uff21\u793e\u306e\u5834\u5408<\/strong><br \/>\n<\/span><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca\u306f9,000\u306a\u306e\u3067<br \/>\n<\/span><span style=\"font-weight: 400;\">\u7c97\u5229\u76ca9,000\u00d720\uff05=1,800\u3067\u3001\u7406\u60f3\u306e\u7d4c\u5e38\u5229\u76ca\u306f1800\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n<strong>\uff12\uff0e\uff22\u793e\u306e\u5834\u5408<\/strong><br \/>\n<\/span>\u7c97\u5229\u76ca\u984d1,000\u306a\u306e\u3067<br \/>\n<span style=\"font-weight: 400;\">\u7c97\u5229\u76ca1,000\u00d720\uff05=200\u3067\u3001\u7406\u60f3\u306e\u7d4c\u5e38\u5229\u76ca\u306f200\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u3053\u306e\u3088\u3046\u306b\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u7387\u306f\u696d\u7a2e\u306b\u3088\u3063\u3066\u6c34\u6e96\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4e00\u5f8b\u306e\u57fa\u6e96\u3068\u3057\u3066\u7c97\u5229\u76ca\u984d\u3092\u4f7f\u3044\u76ee\u6307\u3059\u3079\u304d\u7d4c\u5e38\u5229\u76ca\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><\/span><span style=\"font-weight: 400;\">\u81ea\u793e\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><\/span><span style=\"font-weight: 400; color: #0000ff;\">\u7d4c\u5e38\u5229\u76ca\u306e\u7406\u60f3\u984d\u306f\u7c97\u5229\u76ca\u306e20\uff05\u3001\u76ee\u6a19\u984d\u306f\u7c97\u5229\u76ca\u306e10\uff05\u3067\u3059\u3002<\/span><\/p>\n<h3><b>2-3 \u30de\u30a4\u30ca\u30b9\u6210\u9577\u306f\u5371\u967a\uff01\u300c\u58f2\u4e0a\u9ad8\u5897\u52a0\u7387\u300d<\/b><\/h3>\n<p><span style=\"font-weight: 400;\"><span style=\"font-size: 14pt;\"><strong>\u58f2\u4e0a\u9ad8\u5897\u52a0\u7387 =\uff5b\uff08\u5f53\u671f\u58f2\u4e0a\u9ad8 \u2015 \u524d\u671f\u58f2\u4e0a\u9ad8\uff09\u00f7 \u524d\u671f\u58f2\u4e0a\u9ad8\uff5d\u00d7 100<br \/>\n<\/strong><\/span><br \/>\n<\/span><span style=\"font-weight: 400;\"><\/span><span style=\"font-weight: 400;\">\u58f2\u4e0a\u9ad8\u5897\u52a0\u7387\u3068\u306f\u3001\u524d\u5e74\u306e\u58f2\u4e0a\u9ad8\u3068\u6bd4\u8f03\u3057\u305f\u969b\u306e\u5897\u6e1b\u3092\u793a\u3057\u3001\u6210\u9577\u6027\u3092\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u5f0a\u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u666e\u6bb5\u304b\u3089\u76ee\u5b89\u3068\u3057\u3066\u3044\u308b\u58f2\u4e0a\u9ad8\u5897\u52a0\u7387\u306e\u6570\u5024\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n<\/span><\/p>\n<table style=\"height: 144px; width: 100%; border-collapse: collapse; background-color: #dff7f7;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 16.1925%; text-align: center; height: 24px;\"><\/td>\n<td style=\"width: 18.4218%; text-align: center; height: 24px;\">\u58f2\u4e0a\u9ad8\u5897\u52a0\u7387<\/td>\n<td style=\"width: 65.3856%; text-align: center; height: 24px;\">\u610f\u5473<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 16.1925%; text-align: center; height: 24px;\">\u5371\u967a\u6c34\u6e96<\/td>\n<td style=\"width: 18.4218%; text-align: center; height: 24px;\">15\uff05\uff5e<\/td>\n<td style=\"width: 65.3856%; height: 24px;\">\u6210\u9577\u306e\u3057\u3059\u304e\u306f\u7d44\u7e54\u3001\u7ba1\u7406\u9762\u3001\u4eba\u6750\u4e0d\u8db3\u3001\u5546\u54c1\u30b5\u30fc\u30d3\u30b9\u306e\u54c1\u8cea\u306e\u4f4e\u4e0b\u3092\u62db\u304d\u3001\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u304d\u3084\u3059\u3044(\u81a8\u5f35\u62e1\u5927)<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 16.1925%; height: 24px; text-align: center;\"><span style=\"color: #0000ff;\"><strong>\u512a\u826f\u6c34\u6e96<\/strong><\/span><\/td>\n<td style=\"width: 18.4218%; height: 24px; text-align: center;\"><span style=\"color: #0000ff;\"><strong>8\uff05\uff5e15\uff05<\/strong><\/span><\/td>\n<td style=\"width: 65.3856%; height: 24px; text-align: left;\"><span style=\"color: #0000ff;\"><strong>\u4f1a\u793e\u306f\u7740\u5b9f\u306b\u6210\u9577\u3057\u3066\u3044\u308b(\u5b89\u5b9a\u6210\u9577)<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 16.1925%; text-align: center; height: 24px;\">\u5b89\u5168\u6c34\u6e96<\/td>\n<td style=\"width: 18.4218%; text-align: center; height: 24px;\">2\uff05\uff5e8\uff05<\/td>\n<td style=\"width: 65.3856%; height: 24px;\">\u4f1a\u793e\u306e\u6210\u9577\u306f\u3001\u6210\u9577\u524d\u534a\u53c8\u306f\u6210\u9577\u671f\u306e\u5f8c\u534a\u3068\u601d\u308f\u308c\u308b<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 16.1925%; text-align: center; height: 24px;\">\u5371\u967a\u6c34\u6e96<\/td>\n<td style=\"width: 18.4218%; text-align: center; height: 24px;\">1\uff05\uff5e\uff0d10\uff05<\/td>\n<td style=\"width: 65.3856%; height: 24px;\">\u307b\u307c\u58f2\u4e0a\u5897\u52a0\u304c\u6b62\u307e\u308a\u3001\u696d\u7e3e\u304c\u50be\u304d\u59cb\u3081\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 16.1925%; text-align: center; height: 24px;\">\u8d85\u5371\u967a\u6c34\u6e96<\/td>\n<td style=\"width: 18.4218%; text-align: center; height: 24px;\">\uff0d11\uff05\u4ee5\u4e0b<\/td>\n<td style=\"width: 65.3856%; height: 24px;\">\u5b8c\u5168\u306b\u6210\u9577\u304c\u6b62\u307e\u3063\u3066\u3044\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5897\u52a0\u7387\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u306e\u306f\u3082\u3061\u308d\u3093\u5371\u967a\u6c34\u6e96\u3067\u3059\u304c\u3001\u5897\u52a0\u7387\u304c\u5927\u304d\u3059\u304e\u3066\u3082\u5371\u967a\u6c34\u6e96\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u6025\u6fc0\u306a\u6210\u9577\u306f\u7d44\u7e54\u306e\u7ba1\u7406\u3084\u4eba\u6750\u4e0d\u8db3\u7b49\u306a\u3069\u3001\u4f1a\u793e\u5185\u90e8\u306b\u554f\u984c\u304c\u767a\u751f\u3057\u3066\u3001\u81a8\u5f35\u62e1\u5927\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u304b\u3089\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u3008\u5177\u4f53\u4f8b\u3009<br \/>\n<\/span><span style=\"font-weight: 400;\">\u524d\u5e74\u306e\u58f2\u4e0a\u9ad8\u304c<\/span><span style=\"font-weight: 400;\">10,000\u3001\u58f2\u4e0a\u9ad8\u304c10,800\u306e\u5834\u5408<br \/>\n<\/span><span style=\"font-weight: 400;\">\u58f2\u4e0a\u9ad8\u5897\u52a0\u7387\uff1d\uff5b\uff5b\u5f53\u671f\u306e\u58f2\u4e0a\u9ad8\uff0810,800\uff09-\u524d\u671f\u306e\u58f2\u4e0a\u9ad8\uff0810,000\uff09\uff5d\u00f7\u524d\u671f\u306e\u58f2\u4e0a\u9ad8\uff0810,000\uff09\uff5d\u00d7100<\/span><span style=\"font-weight: 400;\">\uff1d8\uff05<br \/>\n<\/span><span style=\"font-weight: 400;\">\u58f2\u4e0a\u9ad8\u304c\u904e\u53bb5\u5e74\u524d\u3068\u540c\u3058\u898f\u6a21\u306b\u3068\u3069\u307e\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u65e9\u6025\u306b\u7b56\u3092\u6253\u305f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n<span style=\"color: #0000ff;\">\u58f2\u4e0a\u9ad8\u304c\u5897\u3048\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u300c\u304a\u5ba2\u69d8\u306b\u559c\u3093\u3067\u3044\u305f\u3060\u3051\u3066\u3044\u306a\u3044\u300d\u3001\u5b58\u5728\u611f\u304c\u8584\u304f\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><br \/>\n\u5229\u76ca\u3092\u5897\u3084\u3059\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u304c\u3001\u58f2\u4e0a\u9ad8\u306e\u4f38\u3073\u3082\u91cd\u8996\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3059\u3002<\/span><\/p>\n<h2><b>\uff13 \u8cb8\u501f\u5bfe\u7167\u8868\u3092\u8aad\u3080\u3068\u304d\u306e\u30dd\u30a4\u30f3\u30c8<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306f\u3001\u4e00\u5b9a\u6642\u70b9\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u8ca1\u653f\u72b6\u614b\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><\/span><span style=\"font-weight: 400;\">\u8868\u306f\u5de6\u53f3\u306b\u5206\u304b\u308c\u3066\u3044\u3066\u3001\u5de6\u5074\u306b\u306f\u8cc7\u7523\u30fb\u53f3\u5074\u306b\u306f\u8ca0\u50b5\u30fb\u7d14\u8cc7\u7523\u306e3\u3064\u306b\u533a\u5206\u3055\u308c\u3066\u304a\u308a\u3001\u53f3\u5074\u3068\u5de6\u5074\u306e\u5408\u8a08\u91d1\u984d\u306f\u4e00\u81f4\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u8cb8\u501f\u5bfe\u7167\u8868.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u8cb8\u501f\u5bfe\u7167\u8868.jpg\" alt=\"\" width=\"213\" height=\"240\" class=\"wp-image-642 size-full aligncenter\" \/><\/a><br \/>\n<\/span><span style=\"font-weight: 400;\">\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u53f3\u5074\u306e\u3053\u3068\u3092\u300c\u8abf\u9054\u6e90\u6cc9\u300d\u3068\u3044\u3044\u307e\u3059\u3002<br \/>\n\u304a\u91d1\u3092\u3069\u3053\u304b\u3089\u6301\u3063\u3066\u304d\u305f\u306e\u304b\u3068\u3044\u3046\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<br \/>\n\u8ca0\u50b5\u306b\u3042\u308b\u501f\u5165\u91d1\u306a\u3089\u9280\u884c\u304b\u3089\u501f\u308a\u3066\u304d\u305f\u304a\u91d1\u3001\u7d14\u8cc7\u7523\u306b\u3042\u308b\u8cc7\u672c\u91d1\u306a\u3089\u682a\u4e3b\u304b\u3089\u3060\u3057\u3066\u3082\u3089\u3063\u305f\u304a\u91d1\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n<p>\u53f3\u5074\u306b\u5bfe\u3057\u3066\u3001\u5de6\u5074\u306e\u8cc7\u7523\u306f\u300c\u904b\u7528\u5f62\u614b\u300d\u3068\u3082\u3044\u3044\u3001\u6301\u3063\u3066\u304d\u305f\u304a\u91d1\u3092\u4f55\u306b\u4f7f\u3063\u305f\u306e\u304b\u3092\u8868\u3057\u307e\u3059\u3002<br \/>\n\u304a\u91d1\u306e\u307e\u307e\u6301\u3063\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3057\u3001\u5546\u54c1\u3084\u5efa\u7269\u3092\u8cfc\u5165\u3057\u59ff\u3092\u5909\u3048\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u3064\u307e\u308a\u3001\u6301\u3063\u3066\u304d\u305f\u304a\u91d1\u3092\u8868\u3059\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u53f3\u5074\u3068\u3001\u305d\u306e\u304a\u91d1\u3092\u4f55\u306b\u4f7f\u3063\u3066\u3044\u308b\u304b\u3092\u8868\u3059\u5de6\u5074\u306f\u30a4\u30b3\u30fc\u30eb\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<h3><b>3-1 \u6240\u6709\u3059\u308b\u8ca1\u7523\u3092\u8868\u3059\u8cc7\u7523<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5de6\u5074\u306f\u500b\u4eba\u3067\u3044\u3046\u3068\u8ca1\u7523\u3092\u3042\u3089\u308f\u3057\u307e\u3059\u3002\u4f1a\u793e\u306e\u5834\u5408\u306f\u8cc7\u7523\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p><\/span><span style=\"font-weight: 400;\">\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5de6\u5074\u306f\u4e0a\u306b\u6570\u5b57\u304c\u96c6\u307e\u308b\u3068\u8cc7\u91d1\u7684\u306b\u5b89\u5b9a\u3057\u3066\u3044\u308b\u3068\u3044\u3048\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u8cc7\u7523\u306e\u90e8\u306f\u4e0a\u534a\u5206\u306e\u6d41\u52d5\u8cc7\u7523\u3068\u4e0b\u534a\u5206\u306e\u56fa\u5b9a\u8cc7\u7523\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u8cb8\u501f\u5bfe\u7167\u88682.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u8cb8\u501f\u5bfe\u7167\u88682.jpg\" alt=\"\" width=\"209\" height=\"216\" class=\"wp-image-643 size-full aligncenter\" \/><\/a><\/span><span style=\"font-weight: 400;\">\u6d41\u52d5\u8cc7\u7523\u30fb\u30fb\u30fb\u73fe\u9810\u91d1\u3084\u58f2\u639b\u91d1\u306e\u3088\u3046\u306b\u4e00\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u5316\u3055\u308c\u308b\u3082\u306e\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8cc7\u7523\u30fb\u30fb\u30fb\u5efa\u7269\u30fb\u571f\u5730\u306a\u3069\u73fe\u91d1\u5316\u3057\u3065\u3089\u3044\u3082\u306e\u3002<\/p>\n<p><\/span><span style=\"font-weight: 400;\">\u8cc7\u7523\u304c\u591a\u304f\u3042\u3063\u3066\u3082\u3001\u4e00\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u5316\u3055\u308c\u308b\u6d41\u52d5\u8cc7\u7523\u304c\u6975\u7aef\u306b\u5c11\u306a\u3044\u3068\u8fd1\u3044\u5c06\u6765\u8cc7\u91d1\u96e3\u306b\u9665\u308a\u307e\u3059\u3002<br \/>\n\u73fe\u9810\u91d1\uff08\u6d41\u52d5\u8cc7\u7523\uff09\u304c\u5c11\u306a\u304f\u3001\u3059\u3050\u306b\u63db\u91d1\u3067\u304d\u306a\u3044\u571f\u5730\uff08\u56fa\u5b9a\u8cc7\u7523\uff09\u3092\u591a\u304f\u6301\u3063\u3066\u3044\u3066\u3082\u3001\u3044\u3056\u3068\u3044\u3046\u652f\u6255\u3044\u6642\u306b\u73fe\u91d1\u304c\u6e96\u5099\u3067\u304d\u306a\u3044\u304b\u3089\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u3001\u4e0a\u306b\u6570\u5b57\u304c\u96c6\u307e\u308b\u307b\u3046\u304c\u3044\u3044\u306e\u3067\u3059\u3002<br \/>\n<img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f35-3.png\" alt=\"\" width=\"452\" height=\"317\" class=\"wp-image-440 size-full aligncenter\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f35-3.png 452w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f35-3-300x210.png 300w\" sizes=\"(max-width: 452px) 100vw, 452px\" \/><\/span><\/p>\n<h3><b>3-2 \u8ca0\u50b5\u306f\u4ed6\u4eba\u304b\u3089\u501f\u308a\u305f\u304a\u91d1<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u53f3\u5074\u306e\u8ca0\u50b5\u306f\u3001\u5de6\u5074\u306e\u8cc7\u7523\u3092\u5f97\u308b\u305f\u3081\u306b\u4ed6\u4eba\u304b\u3089\u501f\u308a\u3066\u3044\u308b\u304a\u91d1\u3092\u8868\u3057\u307e\u3059\u3002<br \/>\n\u3064\u307e\u308a\u8fd4\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30ab\u30cd\u3067\u3059\u3002<\/p>\n<p><\/span><span style=\"font-weight: 400;\">\u8ca0\u50b5\u306f\u4e0b\u306b\u6570\u5b57\u304c\u96c6\u307e\u308b\u3068\u8cc7\u91d1\u7684\u306b\u5b89\u5b9a\u3057\u3066\u3044\u308b\u3068\u3044\u3048\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u8ca0\u50b5\u3082\u4e0a\u534a\u5206\u306e\u6d41\u52d5\u8ca0\u50b5\u3068\u3057\u305f\u534a\u5206\u306e\u56fa\u5b9a\u8ca0\u50b5\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<br \/>\n<img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f37-2.png\" alt=\"\" width=\"410\" height=\"319\" class=\"wp-image-442 size-full aligncenter\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f37-2.png 410w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f37-2-300x233.png 300w\" sizes=\"(max-width: 410px) 100vw, 410px\" \/><br \/>\n<\/span><span style=\"font-weight: 400;\"><\/span><span style=\"font-weight: 400;\">\u6d41\u52d5\u8ca0\u50b5\u30fb\u30fb\u30fb\u652f\u6255\u624b\u5f62\u3084\u8cb7\u639b\u91d1\u306e\u3088\u3046\u306b\u4e00\u5e74\u4ee5\u5185\u306b\u652f\u6255\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u3082\u306e\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8ca0\u50b5\u30fb\u30fb\u30fb\u9280\u884c\u304b\u3089\u306e\u501f\u5165\u91d1\u306e\u3088\u3046\u306b\u4e00\u5e74\u3092\u8d85\u3048\u305f\u6642\u306b\u652f\u6255\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u3082\u306e\u3002<\/p>\n<p><\/span><span style=\"font-weight: 400;\">\u6d41\u52d5\u8ca0\u50b5\u304c\u591a\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u8fd1\u3044\u3046\u3061\u306b\u8cc7\u91d1\u306e\u6d41\u51fa\u304c\u3042\u308b\u3053\u3068\u3092\u3042\u3089\u308f\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u6d41\u52d5\u8ca0\u50b5\u3088\u308a\u3082\u56fa\u5b9a\u8ca0\u50b5\u304c\u591a\u3044\u307b\u3046\u304c\u8cc7\u91d1\u7684\u306b\u306f\u5b89\u5b9a\u3057\u3066\u3044\u308b\u3068\u3044\u3048\u307e\u3059\u3002<br \/>\n\u56fa\u5b9a\u8ca0\u50b5\u306f\u6025\u3044\u3067\u8fd4\u3055\u306a\u304f\u3066\u3082\u3044\u3044\u8cc7\u91d1\u3060\u304b\u3089\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u3001\u8ca0\u50b5\u306f\u4e0b\u306b\u6570\u5b57\u304c\u96c6\u307e\u308b\u3068\u8cc7\u91d1\u7684\u306b\u5b89\u5b9a\u3057\u3066\u3044\u308b\u3068\u3044\u3048\u308b\u306e\u3067\u3059\u3002<br \/>\n<img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f38-3.png\" alt=\"\" width=\"410\" height=\"316\" class=\"wp-image-443 size-full aligncenter\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f38-3.png 410w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f38-3-300x231.png 300w\" sizes=\"(max-width: 410px) 100vw, 410px\" \/><\/span><\/p>\n<h3><b>3-3 \u7d14\u8cc7\u7523\u306f\u8fd4\u3055\u306a\u304f\u3066\u3082\u3044\u3044\u304a\u91d1<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u53f3\u5074\u306e\u7d14\u8cc7\u7523\u306f\u3001\u5de6\u5074\u306e\u8cc7\u7523\u3092\u5f97\u308b\u305f\u3081\u306b\u81ea\u3089\u8abf\u9054\u3057\u305f\u30ab\u30cd\u306e\u8cc7\u672c\u91d1\u30fb\u8cc7\u672c\u5270\u4f59\u91d1\u3068\u3001\u73fe\u5728\u307e\u3067\u306b\u5132\u3051\u3066\u84c4\u7a4d\u3057\u3066\u304d\u305f\u30ab\u30cd\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<br \/>\n\u8ab0\u304b\u306b\u8fd4\u6e08\u3059\u308b\u5fc5\u8981\u306e\u306a\u3044\u3082\u306e\u3067\u3059\u3002<br \/>\n<img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f39-4.png\" alt=\"\" width=\"452\" height=\"320\" class=\"wp-image-444 size-full aligncenter\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f39-4.png 452w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f39-4-300x212.png 300w\" sizes=\"(max-width: 452px) 100vw, 452px\" \/><br \/>\n<\/span><span style=\"font-weight: 400;\">\u8ca0\u50b5\u3068\u7d14\u8cc7\u7523\u306e\u9055\u3044\u306f\u3001\u4ed6\u4eba\u304b\u3089\u306e\u501f\u308a\u7269\u306e\u8cc7\u91d1\u304b\u3001\u81ea\u524d\u306e\u8cc7\u91d1\u304b\u306e\u9055\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8ca0\u50b5\u3088\u308a\u7d14\u8cc7\u7523\u306b\u6570\u5b57\u3092\u96c6\u3081\u305f\u65b9\u304c\u8cc7\u91d1\u7684\u306b\u5b89\u5b9a\u3057\u3066\u3044\u308b\u3068\u3044\u3048\u307e\u3059\u3002<br \/>\n\u4ed6\u4eba\u306b\u8fd4\u3059\u5fc5\u8981\u306a\u306a\u3044\u3082\u306e\u304c\u591a\u3051\u308c\u3070\u591a\u3044\u307b\u3046\u304c\u7d4c\u55b6\u304c\u697d\u306b\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p><\/span><span style=\"font-weight: 400;\">\u5229\u76ca\u5270\u4f59\u91d1\u306f\u3001\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308a\u7372\u5f97\u3057\u305f\u5229\u76ca\u3092\u7a4d\u307f\u91cd\u306d\u305f\u3053\u3068\u306b\u3088\u308a\u5897\u3048\u305f\u8ca1\u7523\u3067\u3059\u3002<br \/>\n\u3064\u307e\u308a\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u5897\u52a0\u3057\u305f\u5229\u76ca\u5270\u4f59\u91d1\u306e\u660e\u7d30\u66f8\u3068\u3044\u3048\u307e\u3059\u3002<a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u7d14\u8cc7\u7523.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u7d14\u8cc7\u7523.jpg\" alt=\"\" width=\"262\" height=\"224\" class=\"wp-image-637 size-full aligncenter\" \/><\/a><br \/>\n<\/span><\/p>\n<h2><b>\uff14 \u8cb8\u501f\u5bfe\u7167\u8868\u3067\u62bc\u3055\u3048\u305f\u3044\uff13\u3064\u306e\u7d4c\u55b6\u6307\u6a19<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u3001<\/span><span style=\"font-weight: 400;\">\u3064\u3076\u308c\u306a\u3044\u5b89\u5168\u306a\u4f1a\u793e\u306a\u306e\u304b\u3092\u898b\u308b\u305f\u3081\u306e\u3082\u306e\u306a\u306e\u3067\u3059\u3002<\/p>\n<p><\/span><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u304b\u3089\u304a\u3055\u3048\u305f\u3044\u7d4c\u55b6\u6307\u6a19\u306f3\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><\/span><span style=\"font-weight: 400;\"><strong>\u30fb\u624b\u5143\u6d41\u52d5\u6027<\/strong>\u30fb\u30fb\u8d85\u77ed\u671f\u7684\u306a\u8cc7\u91d1\u5b89\u5b9a\u6027\u306f\uff1f<br \/>\n<\/span><span style=\"font-weight: 400;\"><strong>\u30fb\u6d41\u52d5\u6bd4\u7387<\/strong>\u30fb\u30fb\u30fb\u77ed\u671f\u7684\u306a\u8cc7\u91d1\u5b89\u5b9a\u6027\u306f\uff1f<br \/>\n<\/span><span style=\"font-weight: 400;\"><strong>\u30fb\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/strong>\u30fb\u30fb\u30fb\u4e2d\u9577\u671f\u7684\u306a\u8cc7\u91d1\u5b89\u5b9a\u306f\uff1f\u5012\u7523\u3057\u306a\u3044\u5b89\u5168\u306a\u4f1a\u793e\u306a\u306e\u304b\uff1f<\/p>\n<p><\/span><span style=\"font-weight: 400;\">\u305d\u3057\u3066\u3001\u4e0a\u8a183\u3064\u306e\u6307\u6a19\u306b\u306f\u512a\u5148\u9806\u4f4d\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u4e0a\u3052\u3066\u4e2d\u9577\u671f\u7684\u306a\u5b89\u5b9a\u3092\u78ba\u4fdd\u3067\u304d\u3066\u3082\u3001\u624b\u5143\u6d41\u52d5\u6027\u304c\u4f4e\u304f\u8d85\u77ed\u671f\u7684\u306a\u5b89\u5b9a\u304c\u78ba\u4fdd\u3055\u308c\u306a\u3051\u308c\u3070\u4f1a\u793e\u306f\u5012\u7523\u3057\u3066\u3057\u307e\u3046\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001<br \/>\n<\/span><span style=\"font-weight: 400;\">\uff11\uff0e\u624b\u5143\u6d41\u52d5\u6027<br \/>\n<\/span><span style=\"font-weight: 400;\">\uff12\uff0e\u6d41\u52d5\u6bd4\u7387<br \/>\n<\/span><span style=\"font-weight: 400;\">\uff13\uff0e\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<br \/>\n<\/span><span style=\"font-weight: 400;\">\u306e\u9806\u3067\u3001\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u300c\u77ed\u671f\u7684\u306a\u5b89\u5168\u6027\u304c\u4fdd\u305f\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u4e2d\u9577\u671f\u7684\u306a\u5b89\u5b9a\u304c\u4fdd\u305f\u308c\u308b\u300d\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p><\/span><span style=\"font-weight: 400;\">\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u3001\u300c\u4f1a\u793e\u306e\u5132\u3051\u304c\u3044\u304f\u3089\u306a\u306e\u304b\uff1f\u300d\u3068\u540c\u3058\u304f\u3089\u3044\u6c17\u306b\u306a\u308b\u306e\u306f\u300c\u81ea\u5206\u306e\u4f1a\u793e\u306f\u3064\u3076\u308c\u3066\u3057\u307e\u308f\u306a\u3044\u304b\uff1f\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<br \/>\n<span style=\"color: #0000ff;\">\u4f1a\u793e\u304c\u3064\u3076\u308c\u308b\u5178\u578b\u7684\u306a\u30d1\u30bf\u30fc\u30f3\u306f\u3001\u8d64\u5b57\u304c\u7d9a\u3044\u305f\u304b\u3089\u3067\u306f\u306a\u304f\u652f\u6255\u3044\u306b\u5fc5\u8981\u306a\u304a\u91d1\u304c\u306a\u304f\u306a\u3063\u305f\u304b\u3089\u306a\u306e\u3067\u3059\u3002<\/span><br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u5b89\u5168\u6027\u3092\u898b\u629c\u304f\u3053\u3068\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u8aad\u3080\u3046\u3048\u3067\u6700\u3082\u512a\u5148\u3055\u308c\u308b\u3079\u304d\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<h3><b>4-1 \u8d85\u77ed\u671f\u7684\u306a\u8cc7\u91d1\u7e70\u308a\u304c\u308f\u304b\u308b\u624b\u5143\u6d41\u52d5\u6027<\/b><\/h3>\n<p><span style=\"font-weight: 400;\"><strong><span style=\"font-size: 14pt;\">\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><br \/>\n<\/strong><br \/>\n<\/span><span style=\"font-weight: 400;\">\u5b89\u5168\u6027\u306e\u76ee\u5b89\u306f\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u3001\u73fe\u9810\u91d1\u3068\u6709\u4fa1\u8a3c\u5238\u306e\u5408\u8a08\u984d\u304c\u6708\u306e\u58f2\u4e0a\u306e1.7\u30f6\u6708\u5206\u4ee5\u4e0a\u3042\u308b\u4e8b\u3067\u3059\u3002<\/p>\n<p><\/span><span style=\"font-weight: 400;\">\u624b\u5143\u6d41\u52d5\u6027\u304c\u9ad8\u3044\u30fb\u30fb\u77ed\u671f\u7684\u306a\u8cc7\u91d1\u306b\u554f\u984c\u306f\u306a\u3044<br \/>\n<\/span><span style=\"font-weight: 400;\">\u624b\u5143\u6d41\u52d5\u6027\u304c\u4f4e\u3044\u30fb\u30fb\u77ed\u671f\u7684\u306a\u8cc7\u91d1\u306b\u554f\u984c\u304c\u3042\u308b<\/p>\n<p><\/span><span style=\"font-weight: 400;\">\u3059\u3050\u306b\u4f7f\u3048\u308b\u304a\u91d1\u304c\u3069\u308c\u3060\u3051\u3042\u308b\u304b\u3092\u793a\u3059\u6307\u6a19\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u4f1a\u793e\u304c\u5371\u6a5f\u306b\u9665\u3063\u305f\u3068\u304d\u306b\u3001\u77ed\u671f\u7684\u306b\u672c\u5f53\u306b\u983c\u308a\u306b\u306a\u308b\u306e\u306f\u304a\u91d1\u3067\u3059\u3002<br \/>\n\u53d6\u5f15\u9280\u884c\u306b\u878d\u8cc7\u3092\u983c\u3093\u3067\u3082\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f\u6700\u4f4e\u4e8c\u30f6\u6708\u7a0b\u5ea6\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p><\/span><span style=\"font-weight: 400; color: #0000ff;\">\u4f1a\u793e\u304c\u5371\u6a5f\u7684\u72b6\u6cc1\u306b\u9665\u3063\u305f\u3068\u304d\u306b\u77ed\u671f\u7684\u306b\u983c\u308c\u308b\u306e\u306f\u3001<\/span><span style=\"font-weight: 400;\"><span style=\"color: #0000ff;\">\u73fe\u9810\u91d1\u3068\u3059\u3050\u306b\u63db\u91d1\u3067\u304d\u308b\u6709\u4fa1\u8a3c\u5238\u306a\u306e\u3067\u3059\u3002<br \/>\n<a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u624b\u5143\u6d41\u52d5\u6027.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u624b\u5143\u6d41\u52d5\u6027.jpg\" alt=\"\" width=\"570\" height=\"270\" class=\"wp-image-638 size-full aligncenter\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u624b\u5143\u6d41\u52d5\u6027.jpg 570w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u624b\u5143\u6d41\u52d5\u6027-300x142.jpg 300w\" sizes=\"(max-width: 570px) 100vw, 570px\" \/><\/a><\/span><br \/>\n<\/span><\/p>\n<h3><b>4-2 \u77ed\u671f\u7684\u306a\u5b89\u5b9a\u6027\u304c\u308f\u304b\u308b\u6d41\u52d5\u6bd4\u7387<\/b><\/h3>\n<p><span style=\"font-weight: 400;\"><span style=\"font-size: 14pt;\"><strong>\u6d41\u52d5\u6bd4\u7387 \uff1d \u6d41\u52d5\u8cc7\u7523 \u00f7 \u6d41\u52d5\u8ca0\u50b5 \u00d7 100<br \/>\n<\/strong><\/span><br \/>\n<\/span><span style=\"font-weight: 400;\">\u4e00\u822c\u7684\u306b100\uff05\u3092\u4e0b\u56de\u3063\u3066\u3044\u308b\u3068\u5371\u967a\u3001<span style=\"color: #0000ff;\">120\uff05\uff5e200\uff05\u672a\u6e80\u3067\u3042\u308c\u3070\u5065\u5168<\/span>\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u6d41\u52d5\u6bd4\u7387\u304c\u9ad8\u3044\u30fb\u30fb\u30fb\u8cc7\u91d1\u7684\u306b\u5b89\u5b9a\u3057\u3066\u3044\u308b<br \/>\n<\/span><span style=\"font-weight: 400;\">\u6d41\u52d5\u6bd4\u7387\u304c\u4f4e\u3044\u30fb\u30fb\u30fb\u8cc7\u91d1\u7684\u306b\u5b89\u5b9a\u3057\u3066\u3044\u306a\u3044<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u4f1a\u793e\u306f\u8ca0\u50b5\u304c\u8fd4\u6e08\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u6642\u306b\u3064\u3076\u308c\u307e\u3059\u3002<br \/>\n\u77ed\u671f\u7684\u306b\u6d41\u52d5\u8ca0\u50b5\u304c\u8fd4\u6e08\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u6642\u306b\u3064\u3076\u308c\u308b\u306e\u3067\u3059\u3002<br \/>\n\u305d\u3053\u3067\u3001\u6d41\u52d5\u8ca0\u50b5\u306b\u5bfe\u3059\u308b\u6d41\u52d5\u8cc7\u7523\u306e\u6bd4\u7387\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3067\u5b89\u5168\u6027\u3092\u8abf\u3079\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u6d41\u52d5\u6bd4\u7387\u304c100\uff05\u4ee5\u4e0a\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u4e00\u5e74\u4ee5\u5185\u306b\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u8ca0\u50b5\u3092\u4e00\u5e74\u4ee5\u5185\u3067\u73fe\u91d1\u5316\u3067\u304d\u308b\u8cc7\u7523\u3067\u307e\u304b\u306a\u3048\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u3001\u8cc7\u91d1\u306b\u4f59\u88d5\u304c\u3042\u308b\u3068\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u3008\u5177\u4f53\u4f8b\u3009<br \/>\n<\/span><span style=\"font-weight: 400;\">\u6d41\u52d5\u8cc7\u7523100\u3001\u6d41\u52d5\u8ca0\u50b580\u306e\u5834\u5408<br \/>\n<\/span><span style=\"font-weight: 400;\">\u6d41\u52d5\u6bd4\u7387\uff1d\u6d41\u52d5\u8cc7\u7523\uff08100\uff09\u00f7\u6d41\u52d5\u8ca0\u50b5\uff0880\uff09\u00d7100\uff1d80\uff05<br \/>\n<img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f312-1.png\" alt=\"\" width=\"564\" height=\"319\" class=\"wp-image-449 size-full aligncenter\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f312-1.png 564w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/09\/\u56f312-1-300x170.png 300w\" sizes=\"(max-width: 564px) 100vw, 564px\" \/><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3000\u3010\u6ce8\u610f\u70b9\uff01\u3011<br \/>\n<\/span><span style=\"font-weight: 400;\">\u6d41\u52d5\u8cc7\u7523\u306b\u306f\u56de\u53ce\u3067\u304d\u305a\u306b\u6b8b\u3063\u3066\u3044\u308b\u58f2\u639b\u91d1\u3084\u3001\u58f2\u308c\u306a\u3044\u3068\u73fe\u91d1\u5316\u3055\u308c\u306a\u3044\u68da\u5378\u8cc7\u7523\u306e\u3088\u3046\u306a\u3001\u4e00\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u5316\u3067\u304d\u306a\u3044\u8cc7\u7523\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u3084\u3084\u4e0d\u78ba\u5b9f\u306a\u90e8\u5206\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><b>4-3 \u9577\u671f\u7684\u306a\u5b89\u5b9a\u6027\u304c\u308f\u304b\u308b\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/b><\/h3>\n<p><span style=\"font-weight: 400;\"><strong><span style=\"font-size: 14pt;\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387 \uff1d \u7d14\u8cc7\u7523 \u00f7 \u7dcf\u8cc7\u7523 \u00d7 \uff11\uff10\uff10<\/span><br \/>\n<\/strong><br \/>\n<\/span><span style=\"font-weight: 400;\">\u5f0a\u793e\u306f\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u57fa\u6e96\u3092\u3001<span style=\"color: #0000ff;\">30\uff05\u306f\u5b89\u5b9a\u3057\u3066\u3044\u308b<\/span>\u3001<span style=\"color: #0000ff;\">50\uff05\u4ee5\u4e0a\u306f\u3088\u308a\u5b89\u5b9a\u3057\u3066\u3044\u308b\u512a\u826f\u4f01\u696d<\/span>\u3068\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u3044\u30fb\u30fb\u7d4c\u55b6\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b<br \/>\n<\/span><span style=\"font-weight: 400;\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4f4e\u3044\u30fb\u30fb\u7d4c\u55b6\u304c\u5b89\u5b9a\u3057\u3066\u3044\u306a\u3044\u3000\u3068\u3044\u3048\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u7dcf\u8cc7\u7523\u3068\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u53f3\u5074\uff08\u8ca0\u50b5\u30fb\u81ea\u5df1\u8cc7\u672c\uff09\u306e\u7dcf\u984d\u3067\u3059\u3002<br \/>\n\u8a00\u3044\u63db\u3048\u308b\u3068\u4f1a\u793e\u306e\u8ca1\u7523\u3092\u8cfc\u5165\u3059\u308b\u305f\u3081\u306b\u3042\u3064\u3081\u305f\u304a\u91d1\u306e\u5408\u8a08\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u306f\u3001\u3042\u3064\u3081\u305f\u304a\u91d1\u306e\u3046\u3061\u8fd4\u3055\u306a\u304f\u3066\u3082\u3044\u3044\u304a\u91d1\u306e\u5272\u5408\u306e\u3053\u3068\u3092\u3044\u3044\u3001\u9ad8\u3051\u308c\u3070\u7d4c\u55b6\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u3068\u3044\u3048\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u9006\u306b\u4f4e\u3051\u308c\u3070\u3042\u3064\u3081\u305f\u304a\u91d1\u306e\u3046\u3061\u501f\u91d1\u306e\u5272\u5408\u304c\u591a\u3044\u3068\u3044\u3046\u3053\u3068\u306a\u306e\u3067\u3001<\/span><span style=\"font-weight: 400;\">\u591a\u984d\u306e\u8fd4\u6e08\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u304a\u91d1\u306e\u305b\u3044\u3067\u8cc7\u91d1\u96e3\u306b\u9665\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n<span style=\"color: #0000ff;\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u3051\u308c\u3070\u9ad8\u3044\u307b\u3046\u304c\u5012\u7523\u3057\u306b\u304f\u304f\u5b89\u5b9a\u3057\u3066\u3044\u308b\u4f1a\u793e\u3068\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<\/span><br \/>\n<\/span><span style=\"font-weight: 400;\"><br \/>\n\u3008\u5177\u4f53\u4f8b\u3009<br \/>\n<\/span><span style=\"font-weight: 400;\">\u8ca0\u50b5250\u3001\u7d14\u8cc7\u7523150\u306e\u5834\u5408<br \/>\n<\/span><span style=\"font-weight: 400;\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff1d{<\/span><b>\u7d14<\/b><span style=\"font-weight: 400;\">\u8cc7\u7523\uff08150\uff09\u00f7<\/span><b>\u7dcf<\/b><span style=\"font-weight: 400;\">\u8cc7\u7523\uff08250\uff0b150\uff09}\u00d7100\uff1d37.5\uff05<br \/>\n<a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387.jpg\" alt=\"\" width=\"425\" height=\"221\" class=\"wp-image-639 size-full aligncenter\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387.jpg 425w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2020\/10\/\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387-300x156.jpg 300w\" sizes=\"(max-width: 425px) 100vw, 425px\" \/><\/a><br \/>\n<\/span><\/p>\n<h2>\u3055\u3044\u3054\u306b<\/h2>\n<p>\u6c7a\u7b97\u66f8\u306f\u3001\u4f1a\u793e\u306e\u73fe\u72b6\u3092\u77e5\u308b\u91cd\u8981\u306a\u30a2\u30a4\u30c6\u30e0\u3068\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u307e\u3057\u305f\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u9280\u884c\u306b\u51fa\u3059\u305f\u3081\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u305c\u3072\u5132\u304b\u308b\u4f1a\u793e\u306b\u3059\u308b\u76ee\u7684\u306e\u305f\u3081\u306e\u5206\u6790\u66f8\u985e\u3068\u3057\u3066\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<br \/>\n\u6700\u5f37\u306e\u6b66\u5668\u306f\u3059\u3067\u306b\u6e96\u5099\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3069\u3046\u4f7f\u3046\u304b\u306f\u3042\u306a\u305f\u6b21\u7b2c\u3067\u3059\u3002<\/p>\n<p style=\"margin-bottom: 10px; text-align: center;\"><span style=\"font-weight: 400;\"><br 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