\u3053\u3093\u306b\u3061\u306f\u3001\u4e2d\u56fd\u30fb\u4e0a\u6d77\u306e\u4e09\u8f2a\u5e38\u656c\u3067\u3059\u3002<\/p>\n

 <\/p>\n

Q,<\/p>\n

\u6700\u8fd1\u77e5\u308a\u5408\u3044\u306e\u4f1a\u793e\u304c\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u305f\u3068\u3044\u3046\u8a71\u3092\u805e\u304d\u307e\u3057\u305f\u3002\u3069\u3046\u3044\u3063\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u7a0e\u52d9\u8abf\u67fb\u304c\u5b9f\u65bd\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

 <\/p>\n

A,<\/p>\n

\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u306e\u306f\u4e3b\u306b\u4e0b\u8a18\u306e\u72b6\u6cc1\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u25b8\u3000\u4f1a\u793e\u3092\u9589\u9396\u3059\u308b\u3068\u304d<\/p>\n

\u5916\u8cc7\u7cfb\u4f01\u696d\u306f\u3001\u9589\u9396\u624b\u7d9a\u304d\u306e\u521d\u671f\u306e\u6bb5\u968e\u3067\u3001\u7a0e\u52d9\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u305d\u306e\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306b\u3066\u3001\u7570\u5e38\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u65e5\u7cfb\u4f01\u696d\u3067\u3001\u4e2d\u56fd\u304b\u3089\u64a4\u9000\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u554f\u984c\u304c\u3088\u304f\u6307\u6458\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u304c\u305d\u306e\u539f\u56e0\u306e\u3046\u3061\u306e\u4e00\u3064\u3067\u3059\u3002\u72b6\u6cc1\u6b21\u7b2c\u3067\u306f\u3001\u534a\u5e74\u4ee5\u4e0a\u3082\u7a0e\u52d9\u5c40\u3068\u306e\u3084\u308a\u53d6\u308a\u304c\u7d9a\u304f\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u25b8\u3000\u7a0e\u52d9\u5c40\u306e\u8abf\u67fb\u5bfe\u8c61\u3068\u306a\u3063\u305f\u3068\u304d<\/p>\n

\u7a0e\u52d9\u5c40\u306f\u8abf\u67fb\u6307\u6a19\u3068\u7d71\u8a08\u5b66\u7684\u5206\u6790\u306b\u57fa\u3065\u3044\u3066\u5b9a\u671f\u7684\u306b\u8ca1\u52d9\u5206\u6790\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u7570\u5e38\u5024\u3092\u767a\u898b\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5b9f\u5730\u8abf\u67fb\u3068\u3057\u3066\u7a0e\u52d9\u8abf\u67fb\u304c\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u7a0e\u52d9\u8abf\u67fb\u5bfe\u8c61\u4f01\u696d\u306e\u50be\u5411\u3084\u8abf\u67fb\u65b9\u91dd\u306f\u3001\u4e0b\u8a18\u306b\u3066\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

\u56fd\u7a0e\u53d1[2005]43\u53f7
http:\/\/www.chinatax.gov.cn\/2013\/n1586\/n1593\/n1633\/n1643\/c269337\/content.html<\/a><\/p>\n

 <\/p>\n

\u25b8\u3000\u7b2c\u4e09\u8005\u304b\u3089\u306e\u901a\u5831\u304c\u3042\u3063\u305f\u3068\u304d<\/p>\n

\u4e2d\u56fd\u3067\u306f\u3001\u3053\u306e\u7b2c\u4e09\u8005\u304b\u3089\u306e\u901a\u5831\u306b\u3088\u308b\u7a0e\u52d9\u8abf\u67fb\u304c\u6700\u3082\u591a\u3044\u30b1\u30fc\u30b9\u3068\u306a\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u95a2\u4fc2\u8005\u304b\u3089\u306e\u5185\u90e8\u544a\u767a\u304c\u591a\u304f\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u3053\u306e\u7406\u7531\u3068\u3057\u3066\u3001\u4e2d\u56fd\u3067\u306f\u901a\u5831\u8005\u306b\u5bfe\u3057\u3001\u4e00\u5b9a\u306e\u5831\u916c\u3092\u4e0e\u3048\u308b\u5236\u5ea6\u304c\u3042\u308b\u3053\u3068\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u8d22\u653f\u90e8\u4ee4\u7b2c18\u53f7\u3001\u7b2c\u516d\u6761<\/p>\n

http:\/\/www.chinatax.gov.cn\/n810341\/n810765\/n812176\/n812803\/c1195184\/content.html<\/p>\n

 <\/p>\n

\u7a0e\u52d9\u8abf\u67fb\u306e\u901a\u77e5\u3092\u53d7\u3051\u53d6\u3063\u305f\u6bb5\u968e\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u5bfe\u3057\u3066\u5354\u529b\u306e\u59ff\u52e2\u3092\u898b\u305b\u3001\u9045\u5ef6\u306a\u304f\u95a2\u4fc2\u8cc7\u6599\u3092\u63d0\u51fa\u3057\u3001\u771f\u5b9f\u306e\u5831\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u306b\u306f\u3001\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u7ba1\u7406\u4f53\u5236\u3092\u69cb\u7bc9\u3057\u3001\u5951\u7d04\u66f8\u3084\u8acb\u6c42\u66f8\u3001\u767a\u7968\u7b49\u306e\u8cc7\u6599\u306e\u4fdd\u7ba1\u3001\u9069\u5207\u306a\u627f\u8a8d\u30eb\u30fc\u30eb\u306e\u6574\u5099\u3068\u904b\u7528\u3092\u65e5\u5e38\u7684\u306b\u5fc3\u304c\u3051\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3001\u4e2d\u56fd\u30fb\u4e0a\u6d77\u306e\u4e09\u8f2a\u5e38\u656c\u3067\u3059\u3002   Q, \u6700\u8fd1\u77e5\u308a\u5408\u3044\u306e\u4f1a\u793e\u304c\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u305f\u3068\u3044\u3046\u8a71\u3092\u805e\u304d\u307e\u3057\u305f\u3002\u3069\u3046\u3044\u3063\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u7a0e\u52d9\u8abf\u67fb\u304c\u5b9f\u65bd\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002   A, \u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u306e\u306f\u4e3b\u306b\u4e0b […]","protected":false},"author":1,"featured_media":1966,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[22,19],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/china_blog\/wp-content\/uploads\/2020\/01\/zeimu.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/payczl-fT","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/posts\/985"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/comments?post=985"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/posts\/985\/revisions"}],"predecessor-version":[{"id":1261,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/posts\/985\/revisions\/1261"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/media\/1966"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/media?parent=985"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/categories?post=985"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/china_blog\/wp-json\/wp\/v2\/tags?post=985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}