{"id":1146,"date":"2021-03-17T16:17:59","date_gmt":"2021-03-17T07:17:59","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/management-chusho\/?p=1146"},"modified":"2022-06-24T12:00:47","modified_gmt":"2022-06-24T03:00:47","slug":"%e4%bc%9a%e7%a4%be%e3%81%8c%e5%a4%89%e3%82%8f%e3%82%8b%e7%9c%9f%e3%81%ae%e5%83%8d%e3%81%8d%e6%96%b9%e6%94%b9%e9%9d%a9%e3%81%a8%e3%81%af%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/management-chusho\/%e4%bc%9a%e7%a4%be%e3%81%8c%e5%a4%89%e3%82%8f%e3%82%8b%e7%9c%9f%e3%81%ae%e5%83%8d%e3%81%8d%e6%96%b9%e6%94%b9%e9%9d%a9%e3%81%a8%e3%81%af%ef%bc%9f\/","title":{"rendered":"\u4f1a\u793e\u304c\u5909\u308f\u308b\u201d\u771f\u306e\u50cd\u304d\u65b9\u6539\u9769\u201d\u3068\u306f\uff1f"},"content":{"rendered":"<p>\u201c\u50cd\u304d\u65b9\u201d\u3092\u5909\u3048\u3066\u3001\u672c\u5f53\u306b\u4f55\u304b\u304c\u5909\u308f\u308b\u306e\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u30d0\u30d6\u30eb\u4e16\u4ee3\u5f8c\u304b\u3089\u666f\u6c17\u5f8c\u9000\u306b\u5165\u308a\u3001\u52b4\u50cd\u8005\u306e\u4fa1\u5024\u89b3\u3082<\/p>\n<p>\u5f53\u6642\u304b\u3089\u5927\u304d\u304f\u8ee2\u63db\u3002<\/p>\n<p>\u201d\u304a\u91d1\u306e\u305f\u3081\u201d\u304b\u3089\u201d\u751f\u304d\u308b\u610f\u5473\u201d\u3092\u6c42\u3081\u305f\u50cd\u304d\u65b9\u3078\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u597d\u666f\u6c17\u304c\u7d9a\u304d\u3001\u50cd\u3051\u3070\u50cd\u304f\u307b\u3069\u304a\u91d1\u304c\u5132\u304b\u308b\u3068\u3044\u3046<\/p>\n<p>\u6642\u4ee3\u3067\u3042\u308c\u3070\u3001\u305d\u308c\u306f\u201d\uff11\uff16\u6642\u9593\u52b4\u50cd\u201d\u3092\u3057\u3066\u3082<\/p>\n<p>\u6bd4\u4f8b\u3057\u3066\u304a\u91d1\u304c\u624b\u306b\u5165\u308a\u3001\u305d\u308c\u304c\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u3067\u3042\u308c\u3070<\/p>\n<p>\u4f53\u3082\u58ca\u3055\u306a\u3044\u3057\u3001\u4f53\u529b\u7684\u306b\u8f9b\u304f\u3066\u3082\u4f1a\u793e\u3092\u8f9e\u3081\u308b\u3001\u3068\u3044\u3046<\/p>\n<p>\u4e8b\u306f\u7121\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u3001\u3001\u3001<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u306e\u6642\u4ee3\u3001\u305d\u3093\u306a\u7121\u8336\u306a\u50cd\u304d\u65b9\u3092\u8981\u6c42\u3055\u308c\u306a\u3044\u306b\u3082<\/p>\n<p>\u95a2\u308f\u3089\u305a\u3001\u4f01\u696d\u306e\u96e2\u8077\u3068\u3044\u3046\u306e\u306f\u5b58\u5728\u3057\u7d9a\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u3092\u201d\u5fc3\u201d\u3068\u201d\u4f53\u201d\u3067\u8003\u3048\u308b\u3068\u3001\u9593\u9055\u3044\u306a\u304f\u5fc3\uff08\u30e1\u30f3\u30bf\u30eb\uff09<\/p>\n<p>\u306e\u90e8\u5206\u306b\u554f\u984c\u304c\u3042\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6642\u4ee3\u304c\u5909\u308f\u308c\u3070\u3001\u76ee\u7684\u3082\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u30b0\u30ea\u30b3\u306e\u7406\u5ff5\u201d\u4f53\u4f4d\u5411\u4e0a\u21d2\u5b50\u4f9b\u305f\u3061\u306e\u7b11\u9854\u201d<\/p>\n<p>\u3068\u3044\u3046\u306e\u3082\u201d\u98df\u3079\u308b\u3082\u306e\u304c\u7121\u3044\u6642\u4ee3\u201d\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u4eca\u3053\u306e<\/p>\n<p>\u201d\u98fd\u98df\u306e\u6642\u4ee3\u201d\u306e\u65e5\u672c\u3067\u306f\u305d\u306e\u76ee\u7684\u3082\u5909\u3048\u3056\u308b\u3092\u5f97\u306a\u3044<\/p>\n<p>\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u3046\u8003\u3048\u308b\u3068\u3001\u50cd\u304f\u76ee\u7684\u3068\u3044\u3046\u306e\u3082\u3001\u6614\u306e\u201d\u30e2\u30ce\uff08\u6642\u9593\u3001\u5f85\u9047\u306a\u3069\uff09\u201d<\/p>\n<p>\u3067\u306f\u306a\u304f\u3001\u4eca\u306f\u201d\u5fc3\uff08\u610f\u8b58\uff09\u306e\u6642\u4ee3\u201d\u3068\u3082\u8a00\u3048\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u3092\u201d\u50cd\u304d\u65b9\u6539\u9769\u201d\u3068\u3044\u3046\u89b3\u70b9\u3067\u8003\u3048\u3066\u307f\u308b\u3068<\/p>\n<p>\u4f8b\u3048\u3070\u201d\u52b4\u50cd\u6642\u9593\u3092\u6e1b\u3089\u3059\u201d\u3068\u3044\u3046\u884c\u70ba\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u306f\u3001\u52b4\u50cd\u81ea\u4f53\u304c\u201d\u82e6\u75db\u201d\u3067\u201d\u4e0d\u5e78\u201d\u3068\u3044\u3046\u524d\u63d0\u306b<\/p>\n<p>\u7acb\u3066\u3070\u305d\u3046\u306a\u306e\u3067\u3059\u304c\u30fb\u30fb\u30fb<\/p>\n<p>&nbsp;<\/p>\n<p>\u6211\u3005\u306f\u793e\u4f1a\u306e\u4e2d\u3067\u751f\u304d\u3066\u3044\u304f\u4ee5\u4e0a\u3001\u5e38\u306b<\/p>\n<p>\u201d\u50cd\u304f\uff08\u4fa1\u5024\u3092\u751f\u307f\u3060\u3059\uff09\u201d\u3068\u3044\u3046\u4e8b\u3092\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eee\u306b\uff11\u65e5\uff18\u6642\u9593\u3002\uff11\u30ab\u6708\u3067\uff11\uff16\uff10\u6642\u9593\u3002<\/p>\n<p>\uff11\u5e74\u3067\uff11,\uff19\uff12\uff10\u6642\u9593\u3002\uff08\uff18\uff10\u65e5\uff09<\/p>\n<p>\uff14\uff10\u5e74\u3067\uff17\uff16,\uff18\uff10\uff10\u6642\u9593\uff08\uff13,\uff12\uff10\uff10\u65e5\u3002\u7d04\uff18\u5e74\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u4e2d\u3067\u3001\u4eee\u306b\u201d\u4e0d\u5e78\u306a\u6642\u9593\u201d\u3084\u201d\u8f9b\u3044\u6642\u9593\u201d\u304c<\/p>\n<p>\uff11\u65e5\u306e\u4e2d\u3067\u591a\u5c11\u6e1b\u3063\u305f\u3068\u3057\u3066\u3001\u4f55\u304b\u304c\u5909\u308f\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u5239\u90a3\u7684\u306b\u751f\u304d\u308b\u3001\uff11\u65e5\u5b8c\u7d50\u578b\u306e\u4eba\u3067\u3042\u308c\u3070<\/p>\n<p>\u201d\u82e6\u75db\u304c\u6e1b\u308b\u201d\u3068\u3044\u3046\u4e8b\u3067\u6bce\u65e5\u82e5\u5e72\u306e\u5909\u5316\u3092<\/p>\n<p>\u611f\u3058\u308b\u3053\u3068\u304c\u51fa\u6765\u308b\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u30fb\u30fb\u30fb\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9577\u671f\u7684\u306b\u898b\u308c\u3070\u3001\u201d\u82e6\u3057\u3044\u4e8b\u201d\u304c\u591a\u5c11\u6e1b\u3063\u305f\u3068\u3057\u3066\u3082<\/p>\n<p>\u4eba\u751f\u304c\u305d\u308c\u3067\u597d\u8ee2\u3059\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u306f\u7121\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3067\u306f\u3001\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u3068\u3044\u3046\u70b9\u3067\u3059\u304c<\/p>\n<p>\u305d\u3082\u305d\u3082\u306e\u5927\u524d\u63d0\u3067\u3042\u308b\u201d\u82e6\u75db\u201d\u3084\u201d\u4e0d\u5e78\u201d\u3068\u3044\u3063\u305f<\/p>\n<p>\u3082\u306e\u81ea\u4f53\u3092\u5909\u3048\u308b\u4e8b\u304c\u51fa\u6765\u308c\u3070\u3001\u5168\u304f\u771f\u9006\u306e\u4e8b\u304c<\/p>\n<p>\u8d77\u3053\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3064\u307e\u308a\u306f\u3001\u201d\u50cd\u304f\u3053\u3068\u304c\u697d\u3057\u3044\u201d\u3002\u50cd\u3044\u3066\u308b\u6642\u9593\u304c\u201d\u5e78\u798f\u201d\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u5168\u3066\u306e\u554f\u984c\u306f\u89e3\u6c7a<\/p>\n<p>\u3059\u308b\u6c17\u304c\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3067\u306f\u3001\u3053\u308c\u3092\u3069\u3046\u3057\u3066\u3044\u304f\u304b\u3068\u3044\u3046\u4e8b\u3067\u3059\u304c\u3001\u4f1a\u793e\u306e<\/p>\n<p>\u7d4c\u55b6\u8005\u304c\u3053\u308c\u3092\u5b9f\u969b\u884c\u3063\u3066\u3044\u304f\u3001\u3068\u3044\u3046\u306e\u306f\u96e3\u3057\u304f<\/p>\n<p>\u3053\u306e\u793e\u54e1\u306e\u201d\u610f\u8b58\u6539\u9769\u201d\u3092\u5b9f\u969b\u306b\u884c\u3048\u308b\u306e\u306f\u793e\u54e1\u306b\u8fd1\u3044<\/p>\n<p>\u7ba1\u7406\u8077\u3001\u30df\u30c9\u30eb\u5c64\u306e\u4ed5\u4e8b\u3001\u3068\u306a\u308b\u306e\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30c8\u30c3\u30d7\u304c\u884c\u3046\u3079\u304d\u3053\u3068\u306f\u3001\u610f\u601d\u6c7a\u5b9a\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u4f1a\u793e\u5168\u4f53\u3068\u3057\u3066\u306e\u5f62\u5f0f\u9762\uff08\u52b4\u50cd\u6761\u4ef6\u306a\u3069\uff09\u3092<\/p>\n<p>\u5909\u3048\u308b\u4e8b\u306f\u51fa\u6765\u3066\u3082\u3001\u7d44\u7e54\u304c\u5927\u304d\u304f\u306a\u308c\u3070\u3001\u5b9f\u969b\u306b<\/p>\n<p>\u4e00\u4eba\u4e00\u4eba\u306b\u5bfe\u3057\u3066\u306e\u50cd\u304d\u304b\u3051\u306f\u96e3\u3057\u304f\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3068\u306f\u3044\u3048\u3001\u7ba1\u7406\u8077\u304c\u7518\u3044\u8a00\u8449\u3067\u201d\u30e1\u30ea\u30c3\u30c8\u201d\u3060\u3051\u3092<\/p>\n<p>\u8a9e\u3063\u3066\u3082\u30c0\u30e1\u3067\u3001\u793e\u54e1\u5074\u306b\u5bfe\u3057\u3066\u201d\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u201d\u3092\u8a00\u8a9e\u5316\u3057<\/p>\n<p>\u3057\u3063\u304b\u308a\u3068\u8a8d\u8b58\u3055\u305b\u3089\u308c\u308b\u4eba\u3067\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p>\uff08\u6839\u6027\u8ad6\u3001\u7cbe\u795e\u8ad6\u3067\u5f15\u3063\u5f35\u308b\u30fb\u30fb\u30fb\u3067\u306f\u4eba\u306f\u3064\u3044\u3066\u3053\u306a\u3044\u306e\u3067\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u6975\u8ad6\u3092\u3057\u3066\u3057\u307e\u3048\u3070\u3001\u201d\u3069\u3093\u306a\u610f\u8b58\u3067\u50cd\u304f\u304b\u201d\u3068\u3044\u3046\u306e\u304c<\/p>\n<p>\u5168\u3066\u3067\u3042\u308a\u3001\u201d\u610f\u8b58\u304c\u9ad8\u3044\u4eba\u201d\u3067\u8077\u5834\u304c\u6e80\u305f\u3055\u308c\u3066\u3044\u308c\u3070<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u201d\u50cd\u304d\u65b9\u201d\u3068\u3044\u3046\u8b70\u8ad6\u3059\u3089\u8d77\u304d\u3066\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u3057\u3066\u3001\u3053\u306e\u201d\u610f\u8b58\u306e\u9ad8\u3055\u201d\u306f\u4ed5\u4e8b\u4e2d\u3067\u306f\u306a\u304f<\/p>\n<p>\u201d\u4ed5\u4e8b\u5916\uff08\u81ea\u7531\u306a\u6642\u9593\uff09\u201d\u306b\u8868\u308c\u308b\u3082\u306e\u3001\u3044\u308f\u3086\u308b<\/p>\n<p>\u201d\u7d20\u306e\u81ea\u5206\u201d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u793e\u54e1\u306e\u201d\u7d20\u306e\u81ea\u5206\u201d\u304c\u5909\u308f\u308b\u3088\u3046\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u3066<\/p>\n<p>\u3044\u3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