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{"id":921,"date":"2016-04-18T15:07:38","date_gmt":"2016-04-18T15:07:38","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/china_blog\/%e8%b6%8a%e5%a2%83%ef%bd%85%ef%bd%83%e3%81%8a%e3%81%91%e3%82%8b%e7%a8%8e%e9%87%91%e5%8f%96%e3%82%8a%e6%89%b1%e3%81%84%e5%a4%89%e6%9b%b4%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6%e3%80%80%ef%bd%91%ef%bc%86\/"},"modified":"2021-08-08T02:57:28","modified_gmt":"2021-08-08T02:57:28","slug":"%ef%bd%85%ef%bd%83%e3%80%80%ef%bd%91%ef%bc%86a","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/china_blog\/%ef%bd%85%ef%bd%83%e3%80%80%ef%bd%91%ef%bc%86a\/","title":{"rendered":"\u8d8a\u5883\uff25\uff23\u304a\u3051\u308b\u7a0e\u91d1\u53d6\u308a\u6271\u3044\u5909\u66f4\u306b\u3064\u3044\u3066\u3000\uff31\uff06\uff21"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3001\u4e2d\u56fd\u30fb\u4e0a\u6d77\u306e\u7530\u4e2d\u52c7\u3067\u3059\u3002\u672c\u65e5\u3082\u4e2d\u56fd\uff31\uff06\uff21\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u307e\u3059\u3002<\/p>\n<p>Q,\u8d8a\u5883\uff25\uff23\u306b\u304a\u3051\u308b\u7a0e\u91d1\u306e\u53d6\u308a\u6271\u3044\u304c\u5909\u308f\u3063\u305f\u3068\u805e\u304d\u307e\u3057\u305f\u3002\u8a73\u7d30\u3092\u6559\u3048\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u3067\u3057\u3087\u3046\u304b\u3002 <br \/>\uff21, \u8d8a\u5883\uff25\uff23\u306b\u3064\u3044\u3066\u30012016\u5e744\u67088\u65e5\u3088\u308a\u3001\u7a0e\u91d1\u306e\u53d6\u308a\u6271\u3044\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u305d\u306e\u5909\u66f4\u5185\u5bb9\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\">\n<p>\u6539\u6b63\u9805\u76ee<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u6539\u6b63\u524d<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u6539\u6b63\u5f8c<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u5099\u8003<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>\u8cfc\u5165\u4e0a\u9650\u984d<\/p>\n<\/td>\n<td valign=\"top\">\n<p><span style=\"font-family: Century;\">1,000<\/span>\u5143<span style=\"font-family: Century;\">\/<\/span>\u8cfc\u5165\u4e00\u56de\u5f53\u305f\u308a<\/p>\n<\/td>\n<td valign=\"top\"><span style=\"font-family: Century;\">2,000<\/span>\u5143<span style=\"font-family: Century;\">\/<\/span>\u8cfc\u5165\u4e00\u56de\u5f53\u305f\u308a<\/td>\n<td valign=\"top\">\n<p>\u8cfc\u5165\u4e0a\u9650\u3092\u8d85\u3048\u308b\u3068\u3001\u4e00\u822c\u8cbf\u6613\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u95a2\u7a0e\u30fb\u5897\u5024\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u304c\u305d\u306e\u307e\u307e\u9069\u7528\u3068\u306a\u308b\uff08\u6539\u6b63\u524d\uff1a\u884c\u90f5\u7a0e\u9069\u7528\u306a\u3057\u3002\u6539\u6b63\u5f8c\uff1a\u7a0e\u7387<span style=\"font-family: Century;\">30<\/span>\uff05\u6e1b\u984d\u306a\u3057\uff09\u3002<br \/>\u306a\u304a\u3001\u300c<span style=\"font-family: Century;\">20,000<\/span>\u5143<span style=\"font-family: Century;\">\/<\/span>\u4e00\u4eba\u5f53\u305f\u308a\u5e74\u9593\u8cfc\u5165\u300d\u306f\u5909\u66f4\u306a\u3057\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>\u884c\u90f5\u7a0e<\/p>\n<\/td>\n<td valign=\"top\">\n<p><span style=\"font-family: Century;\">10<\/span>\uff5e<span style=\"font-family: Century;\">50<\/span>\uff05<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u5ec3\u6b62<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u3000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>\u95a2\u7a0e<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u514d\u7a0e<\/p>\n<\/td>\n<td valign=\"top\">\u8cfc\u5165\u4e0a\u9650\u4ee5\u4e0b\u306f\u3001<span style=\"font-family: Century;\">0<\/span>\uff05\u3002<br \/>\u4e0a\u9650\u91d1\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u3001<br \/>\u4e00\u822c\u8cbf\u6613\u3068\u540c\u69d8\u306e\u7a0e\u7387\u3092\u9069\u7528\u3002<\/td>\n<td valign=\"top\">\n<p>\u95a2\u7a0e\u984d<span style=\"font-family: Century;\">50<\/span>\u5143\u307e\u3067\u306e\u514d\u7a0e\u63aa\u7f6e\u3082\u5ec3\u6b62\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>\u8f38\u5165\u5897\u5024\u7a0e<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u514d\u7a0e<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u7a0e\u7387<span style=\"font-family: Century;\">30<\/span>\uff05\u6e1b\u984d\u3067\u3059\u3079\u3066\u306b\u9069\u7528\u3002<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u4f8b\u3048\u3070\u3001\u8f38\u5165\u5897\u5024\u7a0e\u7387<span style=\"font-family: Century;\">17<\/span>\uff05\u306e\u3082\u306e\u3067\u3042\u308c\u3070\u3001\u5897\u5024\u7a0e<span style=\"font-family: Century;\">11.9<\/span>\uff05\uff08\uff1d<span style=\"font-family: Century;\">17<\/span>\uff05&times;<span style=\"font-family: Century;\">70<\/span>\uff05\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>\u6d88\u8cbb\u7a0e<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u514d\u7a0e<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u7a0e\u7387<span style=\"font-family: Century;\">30<\/span>\uff05\u6e1b\u984d\u3067\u3059\u3079\u3066\u306b\u9069\u7528\u3002<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u4f8b\u3048\u3070\u3001\u6d88\u8cbb\u7a0e\u7387<span style=\"font-family: Century;\">30<\/span>\uff05\u306e\u3082\u306e\u3067\u3042\u308c\u3070\u3001\u5897\u5024\u7a0e<span style=\"font-family: Century;\">21<\/span>\uff05\uff08\uff1d<span style=\"font-family: Century;\">30<\/span>\uff05&times;<span style=\"font-family: Century;\">70<\/span>\uff05\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">&nbsp;<\/td>\n<td valign=\"top\">&nbsp;<\/td>\n<td valign=\"top\">&nbsp;<\/td>\n<td valign=\"top\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" valign=\"top\">&nbsp;<\/td>\n<td valign=\"top\">&nbsp;<\/td>\n<td valign=\"top\">\n<p>\u53c2\u7167\uff1a\u8de8\u5883&#30005;\u5546\uff1a\u65b0\u7a0e\u5236\u4e0b\u7684\u65b0\u73a9\u6cd5\u3000\uff08\u4e2d\u592e\u653f\u5e9c&#38376;&#25143;\u7f51\u7ad9\uff09<br \/><span style=\"font-family: Century;\">http:\/\/www.gov.cn\/zhengce\/2016-03\/26\/content_5058511.htm<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f8b\u3092\u6319\u3052\u3066\u304a\u4f1d\u3048\u3059\u308b\u3068\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\">\n<p>\u5185\u5bb9<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\">\n<p>\u6539\u6b63\u524d<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\">\n<p>\u6539\u6b63\u5f8c<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\">\n<p>\u5099\u8003<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>\u5065\u5eb7\u98df\u54c1\u3001\u96d1\u8ca8\u985e\u306a\u3069<br \/>\uff08\u884c\u90f5\u7a0e\u514d\u7a0e\u3042\u308a\uff09<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\">\n<p>\u514d\u7a0e<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\">\n<p>\u5897\u5024\u7a0e<span style=\"font-family: Century;\">11.9<\/span>\uff05\uff08\uff1d<span style=\"font-family: Century;\">17<\/span>\uff05&times;<span style=\"font-family: Century;\">0.7<\/span>\uff09<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u8f38\u5165\u95a2\u7a0e\u984d<span style=\"font-family: Century;\">50<\/span>\u5143\u4ee5\u5185\u306e\u30b1\u30fc\u30b9\u3002\u5546\u54c1\u4fa1\u683c<span style=\"font-family: Century;\">500<\/span>\u5143\u4ee5\u5185\u3002<br \/><span style=\"font-family: Century;\">11.9%<\/span>\u5897\u7a0e<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>\u5065\u5eb7\u98df\u54c1\u3001\u96d1\u8ca8\u985e\u306a\u3069<br \/>\uff08\u884c\u90f5\u7a0e\u514d\u7a0e\u306a\u3057\uff09<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\">\n<p>\u884c\u90f5\u7a0e<span style=\"font-family: Century;\">10<\/span>\uff05<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\">\n<p>\u5897\u5024\u7a0e<span style=\"font-family: Century;\">11.9<\/span>\uff05\uff08\uff1d<span style=\"font-family: Century;\">17<\/span>\uff05&times;<span style=\"font-family: Century;\">0.7<\/span>\uff09<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u8f38\u5165\u95a2\u7a0e\u984d<span style=\"font-family: Century;\">50<\/span>\u5143\u8d85\u3048\u306e\u30b1\u30fc\u30b9\u3002\u5546\u54c1\u4fa1\u683c<span style=\"font-family: Century;\">500<\/span>\u5143\u8d85\u3048\u3002<br \/><span style=\"font-family: Century;\">1.9%<\/span>\u5897\u7a0e\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>\u5065\u5eb7\u98df\u54c1\u3001\u96d1\u8ca8\u985e\u306a\u3069<br \/>\uff08\u884c\u90f5\u7a0e\u514d\u7a0e\u306a\u3057\u3001\u5546\u54c1\u4fa1\u683c<span style=\"font-family: Century;\">2,000<\/span>\u5143\uff09<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u5408\u8a08\uff1a<span style=\"font-family: Century;\">27<\/span>\uff05<br \/>\u95a2\u7a0e<span style=\"font-family: Century;\">10<\/span>\uff05<br \/>\u5897\u5024\u7a0e<span style=\"font-family: Century;\">17<\/span>\uff05<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\">\n<p>\u5897\u5024\u7a0e<span style=\"font-family: Century;\">11.9<\/span>\uff05\uff08\uff1d<span style=\"font-family: Century;\">17<\/span>\uff05&times;<span style=\"font-family: Century;\">0.7<\/span>\uff09<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u5546\u54c1\u4fa1\u683c<span style=\"font-family: Century;\">2,000<\/span>\u5143\u306e\u30b1\u30fc\u30b9\uff08\u6539\u6b63\u524d\u3067\u306f\u3001\u4e00\u822c\u8cbf\u6613\u3068\u3057\u3066\u6271\u308f\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\uff09\u3002<span style=\"font-family: Century;\">15.1%<\/span>\u6e1b\u7a0e\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>\u30a2\u30d1\u30ec\u30eb\u3001\u30d5\u30a1\u30c3\u30b7\u30e7\u30f3\u3001\u96fb\u5316\u88fd\u54c1\u985e<br \/>\uff08\u884c\u90f5\u7a0e\u514d\u7a0e\u306a\u3057\uff09<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\">\n<p>\u884c\u90f5\u7a0e<span style=\"font-family: Century;\">20<\/span>\uff05<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\">\n<p>\u5897\u5024\u7a0e<span style=\"font-family: Century;\">11.9<\/span>\uff05\uff08\uff1d<span style=\"font-family: Century;\">17<\/span>\uff05&times;<span style=\"font-family: Century;\">0.7<\/span>\uff09<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u8f38\u5165\u95a2\u7a0e\u984d<span style=\"font-family: Century;\">50<\/span>\u5143\u8d85\u3048\u306e\u30b1\u30fc\u30b9\u3002\u5546\u54c1\u4fa1\u683c<span style=\"font-family: Century;\">250<\/span>\u5143\u8d85\u3048\u3002<br \/><span style=\"font-family: Century;\">8.1%<\/span>\u6e1b\u7a0e<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" nowrap=\"nowrap\">\n<p>\u5316\u7ca7\u54c1\u985e\uff08\u884c\u90f5\u7a0e\u514d\u7a0e\u306a\u3057\uff09<\/p>\n<\/td>\n<td valign=\"top\" nowrap=\"nowrap\">\n<p>\u884c\u90f5\u7a0e<span style=\"font-family: Century;\">50<\/span>\uff05<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u5408\u8a08\uff1a<span style=\"font-family: Century;\">32.9% <br \/><\/span>\u5897\u5024\u7a0e<span style=\"font-family: Century;\">11.9<\/span>\uff05\uff08\uff1d<span style=\"font-family: Century;\">17<\/span>\uff05&times;<span style=\"font-family: Century;\">0.7<\/span>\uff09<br \/>\u6d88\u8cbb\u7a0e<span style=\"font-family: Century;\">21%<\/span>\uff08\uff1d<span style=\"font-family: Century;\">30%<\/span>&times;<span style=\"font-family: Century;\">0.7<\/span>\uff09<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u8f38\u5165\u95a2\u7a0e\u984d<span style=\"font-family: Century;\">50<\/span>\u5143\u8d85\u3048\u306e\u30b1\u30fc\u30b9\u3002\u5546\u54c1\u4fa1\u683c<span style=\"font-family: Century;\">100<\/span>\u5143\u8d85\u3048\u3002<br \/><span style=\"font-family: Century;\">17.1%<\/span>\u6e1b\u7a0e\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<br \/><a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" data-recalc-dims=\"1\" \/><\/a><span style=\"font-size: 14px;\">&nbsp;<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3001\u4e2d\u56fd\u30fb\u4e0a\u6d77\u306e\u7530\u4e2d\u52c7\u3067\u3059\u3002\u672c\u65e5\u3082\u4e2d\u56fd\uff31\uff06\uff21\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u307e\u3059\u3002 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