{"id":2283,"date":"2026-01-09T02:28:46","date_gmt":"2026-01-09T02:28:46","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/tokyotax\/?p=2283"},"modified":"2026-01-16T02:37:23","modified_gmt":"2026-01-16T02:37:23","slug":"26-002","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/tokyotax\/26-002\/","title":{"rendered":"\u7d4c\u7406\u30fb\u4f1a\u8a08\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306e\u624b\u9806\u3068\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8"},"content":{"rendered":"<p>\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u6771\u4eac\u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u3059\u3002<br \/>\n\u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<br \/>\n\u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u7d4c\u7406\u30fb\u4f1a\u8a08\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3092\u300c\u696d\u52d9\u3092\u5916\u306b\u51fa\u3059\u3060\u3051\u300d\u3067\u7d42\u308f\u3089\u305b\u306a\u3044\u305f\u3081\u306b\u3001\u672c\u5f53\u306b\u91cd\u8981\u306a\u8996\u70b9\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<hr \/>\n<h2><\/h2>\n<p><span data-contrast=\"auto\">\u7d4c\u7406\u30fb\u4f1a\u8a08\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3068\u3044\u3046\u8a00\u8449\u306f\u3001\u3053\u3053\u6570\u5e74\u3067\u4e00\u6c17\u306b\u4e00\u822c\u5316\u3057\u307e\u3057\u305f\u3002\u4eba\u624b\u4e0d\u8db3\u306e\u6df1\u523b\u5316\u3001\u63a1\u7528\u30b3\u30b9\u30c8\u306e\u4e0a\u6607\u3001\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u696d\u52d9\u306e\u9ad8\u5ea6\u5316\u306a\u3069\u3092\u80cc\u666f\u306b\u3001\u300c\u7d4c\u7406\u3092\u5185\u88fd\u3059\u308b\u3053\u3068\u81ea\u4f53\u304c\u30ea\u30b9\u30af\u306b\u306a\u308b\u300d\u3068\u3044\u3046\u8a8d\u8b58\u304c\u3001\u591a\u304f\u306e\u4f01\u696d\u3067\u73fe\u5b9f\u5473\u3092\u5e2f\u3073\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u300c\u5916\u306b\u51fa\u3057\u305f\u306f\u305a\u306a\u306e\u306b\u3001\u7d4c\u55b6\u304c\u697d\u306b\u306a\u3063\u305f\u5b9f\u611f\u304c\u306a\u3044\u300d\u300c\u6570\u5b57\u306f\u51fa\u3066\u3044\u308b\u304c\u3001\u5224\u65ad\u306b\u306f\u4f7f\u3048\u3066\u3044\u306a\u3044\u300d\u3068\u611f\u3058\u3066\u3044\u308b\u7d4c\u55b6\u8005\u304c\u591a\u3044\u306e\u3082\u4e8b\u5b9f\u3067\u3059\u3002<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;335559731&quot;:210,&quot;335559797&quot;:100}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u305d\u306e\u539f\u56e0\u306f\u3001\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3092\u5358\u306a\u308b\u7701\u529b\u5316\u306e\u624b\u6bb5\u3068\u3057\u3066\u6349\u3048\u3066\u3044\u308b\u70b9\u306b\u3042\u308a\u307e\u3059\u3002\u672c\u6765\u3001\u7d4c\u7406\u30fb\u4f1a\u8a08\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306e\u4fa1\u5024\u306f\u3001\u696d\u52d9\u3092\u5916\u306b\u51fa\u3059\u3053\u3068\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u7d4c\u55b6\u5224\u65ad\u306e\u30b9\u30d4\u30fc\u30c9\u3092\u3069\u3053\u307e\u3067\u9ad8\u3081\u3089\u308c\u308b\u304b\u306b\u3042\u308a\u307e\u3059\u3002<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;335559731&quot;:210,&quot;335559797&quot;:100}\">\u00a0<\/span><\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">1<\/span> \u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306e\u672c\u5f53\u306e\u4fa1\u5024\u306f\u300c\u6708\u6b21\u6c7a\u7b97\u306e\u65e9\u671f\u5316\u300d\u306b\u3042\u308b<\/a><\/li><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_1\">2<\/span> \u306a\u305c\u300c\u65e9\u3044\u6708\u6b21\u300d\u304c\u7d4c\u55b6\u3092\u5909\u3048\u308b\u306e\u304b\u00a0 <\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_1\">3<\/span> \u305d\u306e\u3046\u3048\u3067\u8003\u3048\u308b\u3001\u4e00\u822c\u7684\u306a\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306e\u624b\u9806<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_1\">4<\/span> \u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u524d\u306b\u5fc5\u305a\u884c\u3046\u3079\u304d\u6e96\u5099 <\/a><\/li><li><a href=\"#i-5\"><span class=\"toc_number toc_depth_1\">5<\/span> \u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u7bc4\u56f2\u306e\u6c7a\u5b9a<\/a><\/li><li><a href=\"#i-6\"><span class=\"toc_number toc_depth_1\">6<\/span> \u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u5148\u9078\u5b9a\u3067\u898b\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u00a0<\/a><\/li><li><a href=\"#i-7\"><span class=\"toc_number toc_depth_1\">7<\/span> \u79fb\u884c\u30d5\u30a7\u30fc\u30ba\uff08\u5f15\u304d\u7d99\u304e\uff09\u3067\u5dee\u304c\u3064\u304f\u00a0<\/a><\/li><li><a href=\"#i-8\"><span class=\"toc_number toc_depth_1\">8<\/span> \u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3092\u300c\u7d4c\u55b6\u306e\u6b66\u5668\u300d\u306b\u5909\u3048\u308b\u305f\u3081\u306b\u00a0<\/a><\/li><li><a href=\"#i-9\"><span class=\"toc_number toc_depth_1\">9<\/span> \u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\"><span class=\"TextRun SCXW203775225 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW203775225 BCX0\">\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306e\u672c\u5f53\u306e\u4fa1\u5024\u306f\u300c\u6708\u6b21\u6c7a\u7b97\u306e\u65e9\u671f\u5316\u300d\u306b\u3042\u308b<\/span><\/span><\/span><\/h2>\n<p>\u591a\u304f\u306e\u4f01\u696d\u304c\u898b\u843d\u3068\u3057\u3066\u3044\u308b\u306e\u304c\u3001\u3053\u306e\u8996\u70b9\u3067\u3059\u3002<br \/>\n\u4e00\u822c\u7684\u306a\u7d4c\u7406\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3067\u306f\u3001\u8a3c\u6191\u3092\u6708\u672b\u306b\u307e\u3068\u3081\u3066\u63d0\u51fa\u3057\u3001\u51e6\u7406\u306f\u7fcc\u6708\u4e2d\u65ec\u4ee5\u964d\u3001\u8a66\u7b97\u8868\u304c\u51fa\u308b\u306e\u306f\u6708\u672b\u8fd1\u304f\u3068\u3044\u3046\u6d41\u308c\u306b\u306a\u308a\u304c\u3061\u3067\u3059\u3002\u6570\u5b57\u306f\u6b63\u78ba\u3067\u3082\u3001\u793e\u9577\u304c\u305d\u308c\u3092\u898b\u308b\u9803\u306b\u306f\u3001\u3059\u3067\u306b1\u304b\u6708\u4ee5\u4e0a\u524d\u306e\u7d50\u679c\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d4c\u55b6\u53c2\u8b00\u578b\u7a0e\u7406\u58eb\u306b\u3088\u308b\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3067\u306f\u3001\u8003\u3048\u65b9\u304c\u6839\u672c\u7684\u306b\u7570\u306a\u308a\u307e\u3059\u3002\u76ee\u7684\u306f\u5e33\u7c3f\u3092\u4f5c\u308b\u3053\u3068\u3067\u306f\u306a\u304f\u3001\u7d4c\u55b6\u5224\u65ad\u306b\u4f7f\u3048\u308b\u6708\u6b21\u6570\u5b57\u3092\u3001\u3067\u304d\u308b\u3060\u3051\u65e9\u304f\u51fa\u3059\u3053\u3068\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8a3c\u6191\u306f\u968f\u6642\u56de\u53ce\u3057\u3001\u51e6\u7406\u306f\u6708\u4e2d\u304b\u3089\u9032\u884c\u3057\u3001\u6708\u6b21\u6c7a\u7b97\u306f\u7fcc\u6708\u4e0a\u65ec\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u6570\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u78ba\u8a8d\u3067\u304d\u308b\u4f53\u5236\u3092\u524d\u63d0\u3068\u3057\u307e\u3059\u3002<br \/>\n\u5b8c\u74a7\u306a\u6570\u5b57\u3092\u5f85\u3064\u306e\u3067\u306f\u306a\u304f\u3001\u307e\u305a\u306f\u300c\u50be\u5411\u304c\u5206\u304b\u308b\u6570\u5b57\u300d\u3092\u65e9\u304f\u51fa\u3059\u3002\u3053\u306e\u767a\u60f3\u304c\u3001\u4e00\u822c\u7684\u306a\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3068\u306e\u6c7a\u5b9a\u7684\u306a\u9055\u3044\u3067\u3059\u3002<\/p>\n<h2><span id=\"i-2\"><span class=\"EOP SCXW175204045 BCX0\" data-ccp-props=\"{&quot;134245417&quot;:false}\"><span class=\"TextRun SCXW65545025 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW65545025 BCX0\">\u306a\u305c\u300c\u65e9\u3044\u6708\u6b21\u300d\u304c\u7d4c\u55b6\u3092\u5909\u3048\u308b\u306e\u304b<\/span><\/span><span class=\"EOP SCXW65545025 BCX0\" data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span> <\/span><\/span><\/h2>\n<p>\u7d4c\u55b6\u306fPDCA\u3067\u56de\u3059\u3068\u8a00\u308f\u308c\u307e\u3059\u304c\u3001\u5b9f\u52d9\u4e0a\u3001\u6700\u3082\u5f31\u304f\u306a\u308a\u3084\u3059\u3044\u306e\u304c C\uff08Check\uff09 \u3067\u3059\u3002\u8a08\u753b\u3068\u5b9f\u884c\u306f\u591a\u304f\u306e\u7d4c\u55b6\u8005\u304c\u3059\u3067\u306b\u884c\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u632f\u308a\u8fd4\u308a\u304c\u9045\u3051\u308c\u3070\u3001\u4fee\u6b63\u306f\u5e38\u306b\u5f8c\u624b\u306b\u56de\u308a\u307e\u3059\u3002<\/p>\n<p>\u6708\u6b21\u6c7a\u7b97\u304c\u65e9\u304f\u51fa\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u30c1\u30a7\u30c3\u30af\u304c\u65e9\u304f\u306a\u308a\u3001\u5224\u65ad\u304c\u65e9\u304f\u306a\u308a\u3001\u4fee\u6b63\u3092\u300c\u305d\u306e\u6708\u306e\u3046\u3061\u300d\u306b\u6253\u3066\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306f\u5358\u306a\u308b\u52b9\u7387\u5316\u3067\u306f\u306a\u304f\u3001P \u2192 D \u2192 C \u3092\u9ad8\u901f\u3067\u56de\u3059\u305f\u3081\u306e\u7d4c\u55b6\u306e\u4ed5\u7d44\u307f\u5316\u306e\u4e00\u3064\u3067\u3059\u3002\u7d4c\u55b6\u53c2\u8b00\u578b\u7a0e\u7406\u58eb\u306b\u3088\u308b\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306f\u3001\u696d\u52d9\u3092\u5916\u306b\u51fa\u3059\u3053\u3068\u3067\u306f\u306a\u304f\u3001\u3053\u306e\u300cC\u300d\u3092\u6a5f\u80fd\u3055\u305b\u308b\u305f\u3081\u306e\u4ed5\u7d44\u307f\u3065\u304f\u308a\u306b\u672c\u8cea\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-3\"><span class=\"TextRun SCXW260015863 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW260015863 BCX0\">\u305d\u306e\u3046\u3048\u3067\u8003\u3048\u308b\u3001\u4e00\u822c\u7684\u306a\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306e\u624b\u9806<\/span><\/span><\/span><\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u7d4c\u7406\u30fb\u4f1a\u8a08\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3092\u5c0e\u5165\u3059\u308b\u969b\u306e\u4e00\u822c\u7684\u306a\u624b\u9806\u3092\u6574\u7406\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u91cd\u8981\u306a\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3059\u3079\u3066\u304c\u300c\u6708\u6b21\u6c7a\u7b97\u3092\u65e9\u304f\u51fa\u3059\u300d\u3068\u3044\u3046\u76ee\u7684\u306b\u7d10\u3065\u3044\u3066\u8a2d\u8a08\u3055\u308c\u306a\u3051\u308c\u3070\u610f\u5473\u304c\u306a\u3044\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u3092\u305f\u3060\u306e\u300c\u696d\u52d9\u306e\u59d4\u8a17\u300d\u3068\u8003\u3048\u308b\u3068\u3001\u901a\u5e38\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3068\u4f55\u3082\u5909\u308f\u3089\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<br \/>\n\u3053\u308c\u304c\u3067\u304d\u308b\u306e\u306f\u3001\u6570\u5024\u3068\u7d4c\u55b6\u3092\u30ea\u30f3\u30af\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7d4c\u55b6\u53c2\u8b00\u578b\u7a0e\u7406\u58eb\u306a\u306e\u3067\u3059\u3002<\/p>\n<h2><span id=\"i-4\"><span class=\"EOP SCXW6115770 BCX0\" data-ccp-props=\"{&quot;134245417&quot;:false}\"><span class=\"TextRun SCXW58773196 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW58773196 BCX0\">\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u524d\u306b\u5fc5\u305a\u884c\u3046\u3079\u304d\u6e96\u5099<\/span><\/span> <\/span><\/span><\/h2>\n<p>\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3092\u691c\u8a0e\u3059\u308b\u969b\u3001\u6700\u521d\u306b\u884c\u3046\u3079\u304d\u3053\u3068\u306f\u76ee\u7684\u306e\u660e\u78ba\u5316\u3067\u3059\u3002\u300c\u4eba\u304c\u8db3\u308a\u306a\u3044\u300d\u300c\u7d4c\u7406\u304c\u5927\u5909\u300d\u3068\u3044\u3046\u7406\u7531\u3060\u3051\u3067\u9032\u3081\u3066\u3057\u307e\u3046\u3068\u3001\u3069\u3053\u307e\u3067\u5916\u6ce8\u3059\u3079\u304d\u306a\u306e\u304b\u3001\u4f55\u3092\u3082\u3063\u3066\u6210\u529f\u3068\u3059\u308b\u306e\u304b\u304c\u66d6\u6627\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u3001\u300c\u7d4c\u7406\u304c\u5fd9\u3057\u3044\u304b\u3089\u300d\u3068\u8a18\u5e33\u3092\u5916\u6ce8\u3057\u305f\u3082\u306e\u306e\u3001\u300c\u6708\u6b21\u3092\u3044\u3064\u307e\u3067\u306b\u7de0\u3081\u305f\u3044\u306e\u304b\u300d\u300c\u793e\u9577\u304c\u4f55\u3092\u898b\u305f\u3044\u306e\u304b\u300d\u3092\u6574\u7406\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u8a66\u7b97\u8868\u306f\u51fa\u3066\u304f\u308b\u304c\u7d4c\u55b6\u5224\u65ad\u306b\u306f\u4f7f\u3048\u306a\u3044\u3001\u3068\u3044\u3046\u30b1\u30fc\u30b9\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3067\u3001\u300c\u6708\u6b21\u6c7a\u7b97\u3092\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7de0\u3081\u308b\u300d\u3068\u30b4\u30fc\u30eb\u3092\u5148\u306b\u5b9a\u3081\u305f\u4f1a\u793e\u3067\u306f\u3001\u5916\u6ce8\u5148\u3068\u306e\u5f79\u5272\u5206\u62c5\u3084\u8cc7\u6599\u63d0\u51fa\u306e\u7de0\u5207\u304c\u660e\u78ba\u306b\u306a\u308a\u3001\u77ed\u671f\u9593\u3067\u6708\u6b21\u304c\u5b89\u5b9a\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u73fe\u884c\u696d\u52d9\u306e\u68da\u5378\u3057\u3082\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u8ab0\u304c\u3001\u3044\u3064\u3001\u3069\u306e\u8cc7\u6599\u3092\u4f7f\u3044\u3001\u3069\u306e\u3088\u3046\u306a\u5224\u65ad\u3092\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u53ef\u8996\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u5c5e\u4eba\u5316\u3084\u7121\u99c4\u306a\u4f5c\u696d\u304c\u6d6e\u304d\u5f6b\u308a\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5de5\u7a0b\u306f\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306e\u6e96\u5099\u3067\u3042\u308b\u3068\u540c\u6642\u306b\u3001\u81ea\u793e\u306e\u696d\u52d9\u69cb\u9020\u3092\u898b\u76f4\u3059\u6a5f\u4f1a\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-5\"><span class=\"TextRun SCXW261982380 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW261982380 BCX0\">\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u7bc4\u56f2\u306e\u6c7a\u5b9a<\/span><\/span><\/span><\/h2>\n<p>\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\uff1d\u4e38\u6295\u3052\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7279\u306b\u6708\u6b21\u6c7a\u7b97\u306e\u65e9\u671f\u5316\u3092\u76ee\u7684\u3068\u3059\u308b\u5834\u5408\u3001\u3059\u3079\u3066\u3092\u5916\u306b\u51fa\u305b\u3070\u3088\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u591a\u304f\u306e\u4f01\u696d\u3067\u306f\u3001\u307e\u305a\u8a18\u5e33\u696d\u52d9\u3084\u8a3c\u6191\u6574\u7406\u3001\u7d66\u4e0e\u8a08\u7b97\u3068\u3044\u3063\u305f\u5224\u65ad\u3092\u4f34\u308f\u306a\u3044\u5b9a\u578b\u696d\u52d9\u304b\u3089\u5916\u6ce8\u3092\u59cb\u3081\u307e\u3059\u3002<\/p>\n<p>\u6700\u521d\u304b\u3089\u5305\u62ec\u59d4\u8a17\u3092\u9078\u629e\u3057\u305f\u4f1a\u793e\u3067\u306f\u3001\u793e\u5185\u306b\u6570\u5b57\u3092\u7406\u89e3\u3067\u304d\u308b\u4eba\u304c\u3044\u306a\u304f\u306a\u308a\u3001\u300c\u306a\u305c\u4eca\u6708\u3053\u3046\u306a\u3063\u305f\u306e\u304b\u300d\u304c\u5206\u304b\u3089\u305a\u3001\u78ba\u8a8d\u4f5c\u696d\u304c\u5897\u3048\u305f\u3068\u3044\u3046\u5931\u6557\u4f8b\u3082\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u8a18\u5e33\u30fb\u96c6\u8a08\u306f\u5916\u6ce8\u3057\u3064\u3064\u3001\u6708\u6b21\u30ec\u30d3\u30e5\u30fc\u306f\u793e\u9577\u30fb\u5e79\u90e8\u30fb\u7a0e\u7406\u58eb\u3067\u77ed\u6642\u9593\u3067\u884c\u3046\u4f53\u5236\u3092\u4f5c\u3063\u305f\u4f1a\u793e\u3067\u306f\u3001\u6570\u5b57\u3078\u306e\u7406\u89e3\u304c\u6df1\u307e\u308a\u3001\u6253\u3061\u624b\u3082\u65e9\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u91cd\u8981\u306a\u306e\u306f\u3001\u300c\u4f55\u3092\u5916\u306b\u51fa\u3059\u304b\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u3069\u3053\u3092\u30b9\u30d4\u30fc\u30c9\u5224\u65ad\u306e\u8d77\u70b9\u3068\u3057\u3066\u6b8b\u3059\u304b\u300d\u3067\u3059\u3002<\/p>\n<h2><span id=\"i-6\"><span class=\"TextRun SCXW51569725 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW51569725 BCX0\">\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u5148\u9078\u5b9a\u3067\u898b\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/span><\/span><span class=\"EOP SCXW51569725 BCX0\" data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/span><\/h2>\n<p><span data-contrast=\"auto\">\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u5148\u3092\u9078\u3076\u969b\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u6599\u91d1\u3084\u5bfe\u5fdc\u696d\u52d9\u306e\u5e83\u3055\u306b\u76ee\u304c\u5411\u304d\u304c\u3061\u3067\u3059\u3002\u3057\u304b\u3057\u6708\u6b21\u6c7a\u7b97\u306e\u65e9\u671f\u5316\u3092\u5b9f\u73fe\u3059\u308b\u3046\u3048\u3067\u672c\u5f53\u306b\u91cd\u8981\u306a\u306e\u306f\u3001\u305d\u306e\u4e8b\u696d\u8005\u304c\u3069\u306e\u6642\u9593\u8ef8\u3067\u4ed5\u4e8b\u3092\u3057\u3066\u3044\u308b\u304b\u3067\u3059\u3002<br \/>\n<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;335559731&quot;:210,&quot;335559797&quot;:100}\"><br \/>\n<\/span><span data-contrast=\"auto\">\u300c\u8a3c\u6191\u306f\u6708\u672b\u7de0\u3081\u300d\u300c\u51e6\u7406\u306f\u7fcc\u6708\u307e\u3068\u3081\u3066\u300d\u3068\u3044\u3046\u524d\u63d0\u3067\u306f\u3001\u69cb\u9020\u7684\u306b\u6708\u6b21\u306f\u65e9\u307e\u308a\u307e\u305b\u3093\u3002\u6210\u529f\u3057\u3066\u3044\u308b\u4f1a\u793e\u3067\u306f\u3001\u300c\u3044\u3064\u306e\u6642\u70b9\u3067\u3001\u3069\u306e\u30ec\u30d9\u30eb\u306e\u6570\u5b57\u304c\u898b\u3048\u308b\u306e\u304b\u300d\u300c\u901f\u5831\u5024\u3068\u78ba\u5b9a\u5024\u3092\u3069\u3046\u4f7f\u3044\u5206\u3051\u308b\u306e\u304b\u300d\u307e\u3067\u5951\u7d04\u524d\u306b\u78ba\u8a8d\u3057\u3066\u3044\u307e\u3059\u3002<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;335559731&quot;:210,&quot;335559797&quot;:100}\"><br \/>\n<\/span><span data-contrast=\"auto\">\u307e\u305f\u3001\u30c1\u30e3\u30c3\u30c8\u3084\u30aa\u30f3\u30e9\u30a4\u30f3\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u3092\u6d3b\u7528\u3057\u3001\u6708\u4e2d\u3067\u3082\u6570\u5b57\u306e\u78ba\u8a8d\u304c\u3067\u304d\u308b\u4f53\u5236\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3082\u91cd\u8981\u3067\u3059\u3002\u5358\u306b\u51e6\u7406\u3092\u8acb\u3051\u8ca0\u3046\u306e\u3067\u306f\u306a\u304f\u3001\u7d4c\u55b6\u306e\u30ea\u30ba\u30e0\u306b\u5408\u308f\u305b\u3066\u52d5\u3051\u308b\u304b\u304c\u9078\u5b9a\u306e\u5206\u304b\u308c\u76ee\u306b\u306a\u308a\u307e\u3059\u3002<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;335559731&quot;:210,&quot;335559797&quot;:100}\">\u00a0<\/span><\/p>\n<h2><span id=\"i-7\"><span class=\"TextRun SCXW171172136 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW171172136 BCX0\">\u79fb\u884c\u30d5\u30a7\u30fc\u30ba\uff08\u5f15\u304d\u7d99\u304e\uff09\u3067\u5dee\u304c\u3064\u304f<\/span><\/span><span class=\"EOP SCXW171172136 BCX0\" data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/span><\/h2>\n<p>\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u5c0e\u5165\u3067\u6700\u3082\u91cd\u8981\u306a\u306e\u304c\u3001\u6700\u521d\u306e\u5f15\u304d\u7d99\u304e\u30d5\u30a7\u30fc\u30ba\u3067\u3059\u3002\u300c\u3068\u308a\u3042\u3048\u305a\u4eca\u6708\u5206\u304b\u3089\u304a\u9858\u3044\u3059\u308b\u300d\u3068\u3044\u3046\u5f62\u3067\u30b9\u30bf\u30fc\u30c8\u3057\u3001\u904e\u53bb\u30c7\u30fc\u30bf\u3084\u51e6\u7406\u30eb\u30fc\u30eb\u306e\u5171\u6709\u3092\u5f8c\u56de\u3057\u306b\u3057\u305f\u7d50\u679c\u3001\u5f8c\u304b\u3089\u904e\u53bb\u4fee\u6b63\u304c\u983b\u767a\u3059\u308b\u30b1\u30fc\u30b9\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u6700\u521d\u304b\u3089\u300c1\u301c2\u304b\u6708\u306f\u8abf\u6574\u671f\u9593\u300d\u3068\u4f4d\u7f6e\u3065\u3051\u3001\u904e\u53bb\u30c7\u30fc\u30bf\u306e\u6574\u5408\u6027\u78ba\u8a8d\u3001\u52d8\u5b9a\u79d1\u76ee\u3084\u51e6\u7406\u30eb\u30fc\u30eb\u306e\u3059\u308a\u5408\u308f\u305b\u3001\u6708\u6b21\u306e\u7de0\u3081\u65e5\u3084\u30ec\u30d3\u30e5\u30fc\u65e5\u7a0b\u307e\u3067\u4e01\u5be7\u306b\u8a2d\u8a08\u3057\u305f\u4f1a\u793e\u3067\u306f\u3001\u305d\u306e\u5f8c\u306e\u904b\u7528\u304c\u9a5a\u304f\u307b\u3069\u5b89\u5b9a\u3057\u307e\u3059\u3002\u6708\u6b21\u6c7a\u7b97\u306e\u65e9\u671f\u5316\u306f\u3001\u3053\u306e\u521d\u671f\u8a2d\u8a08\u306e\u8cea\u3067\u307b\u307c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-8\"><span class=\"TextRun SCXW241700820 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW241700820 BCX0\">\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3092\u300c\u7d4c\u55b6\u306e\u6b66\u5668\u300d\u306b\u5909\u3048\u308b\u305f\u3081\u306b<\/span><\/span><span class=\"EOP SCXW241700820 BCX0\" data-ccp-props=\"{&quot;134245417&quot;:false}\">\u00a0<\/span><\/span><\/h2>\n<p>\u7d4c\u7406\u30fb\u4f1a\u8a08\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3067\u5931\u6557\u3059\u308b\u4f1a\u793e\u306b\u306f\u5171\u901a\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u76ee\u7684\u304c\u66d6\u6627\u306a\u307e\u307e\u5c0e\u5165\u3057\u305f\u3001\u696d\u52d9\u3092\u6574\u7406\u305b\u305a\u306b\u4e38\u6295\u3052\u3057\u305f\u3001\u4fa1\u683c\u3060\u3051\u3067\u5224\u65ad\u3057\u305f\u3001\u305d\u3057\u3066\u4f55\u3088\u308a\u6708\u6b21\u6c7a\u7b97\u306e\u30b9\u30d4\u30fc\u30c9\u3092\u91cd\u8996\u3057\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p>\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3068\u306f\u3001\u696d\u52d9\u3092\u624b\u653e\u3059\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u610f\u601d\u6c7a\u5b9a\u306e\u6d41\u308c\u3092\u3069\u3046\u8a2d\u8a08\u3059\u308b\u304b\u3068\u3044\u3046\u7d4c\u55b6\u306e\u554f\u984c\u3067\u3059\u3002\u7d4c\u55b6\u53c2\u8b00\u578b\u7a0e\u7406\u58eb\u306b\u3088\u308b\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3067\u306f\u3001\u65e9\u304f\u51fa\u305f\u6570\u5b57\u3092\u4f7f\u3063\u3066\u300c\u30c1\u30a7\u30c3\u30af\u3057\u300d\u300c\u4fee\u6b63\u3057\u300d\u300c\u6b21\u306e\u4e00\u624b\u3092\u6253\u3064\u300d\u3068\u3053\u308d\u307e\u3067\u3092\u524d\u63d0\u306b\u8a2d\u8a08\u3057\u307e\u3059\u3002<br \/>\n\u696d\u52d9\u304c\u5916\u306b\u51fa\u308b\u3060\u3051\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b9\u3067\u7d42\u308f\u308b\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u7d4c\u55b6\u306e\u30b9\u30d4\u30fc\u30c9\u3092\u5909\u3048\u308b\u4ed5\u7d44\u307f\u306b\u306a\u308b\u306e\u304b\u3002\u3053\u306e\u9055\u3044\u304c\u3001\u534a\u5e74\u5f8c\u30011\u5e74\u5f8c\u306e\u4f1a\u793e\u306e\u59ff\u3092\u5927\u304d\u304f\u5206\u3051\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-9\">\u307e\u3068\u3081<\/span><\/h2>\n<p>\u7d4c\u7406\u30fb\u4f1a\u8a08\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306f\u5358\u306a\u308b\u7701\u529b\u5316\u306e\u624b\u6bb5\u3067\u306f\u306a\u304f\u3001\u7d4c\u55b6\u306b\u304a\u3051\u308b\u300c\u30c1\u30a7\u30c3\u30af\u300d\u3092\u304d\u3061\u3093\u3068\u6a5f\u80fd\u3055\u305b\u308b\u305f\u3081\u306e\u624b\u6bb5\u306e\u4e00\u3064\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u5148\u3092\u9078\u3076\u969b\u306b\u306f\u81ea\u793e\u306e\u7d4c\u55b6\u30ea\u30ba\u30e0\u306b\u9069\u3057\u305f\u3068\u3053\u308d\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u30a2\u30a6\u30c8\u30bd\u30fc\u30b9\u306b\u3088\u3063\u3066\u793e\u5185\u3067\u7d4c\u7406\u30fb\u4f1a\u8a08\u3092\u5b8c\u7d50\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3082\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p>\u300c\u7d4c\u55b6\u53c2\u8b00\u578b\u7a0e\u7406\u58eb\u300d\u306b\u3088\u308b\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3067\u306f\u3001\u30a2\u30a6\u30c8\u30bd\u30fc\u30b9\u306e\u76ee\u7684\u3092\u660e\u78ba\u306b\u3057\u3001\u65e9\u304f\u51fa\u305f\u6570\u5b57\u3092\u4f7f\u3063\u3066\u300c\u30c1\u30a7\u30c3\u30af\u3057\u300d\u3001\u300c\u4fee\u6b63\u3057\u300d\u3001\u300c\u6b21\u306e\u4e00\u624b\u3092\u6253\u3064\u300d\u3068\u3053\u308d\u307e\u3067\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3092\u3042\u306a\u305f\u306e\u4f1a\u793e\u306e\u3055\u3089\u306a\u308b\u767a\u5c55\u306b\u7e4b\u3052\u3066\u307f\u307e\u305b\u3093\u304b\uff1f<\/p>\n<p>\u7a0e\u52d9\u3001\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u304a\u56f0\u308a\u3054\u3068\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/kuno-cpa.co.jp\/contact-form\/\"><img loading=\"lazy\" class=\"alignnone wp-image-2884\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2021\/10\/1569173093c7c3c9b08728bed429c801.jpg?resize=276%2C90&#038;ssl=1\" alt=\"\" width=\"276\" height=\"90\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<p><a href=\"https:\/\/kuno-cpa.co.jp\/tozei\/company\/\">\u6771\u4eac\u7a0e\u7406\u58eb\u6cd5\u4eba\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/p>\n<p><a href=\"https:\/\/kuno-cpa.co.jp\/\">\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u6771\u4eac\u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u3059\u3002 \u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002 \u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u7d4c\u7406\u30fb\u4f1a\u8a08\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3092\u300c\u696d\u52d9\u3092\u5916\u306b\u51fa\u3059\u3060\u3051\u300d\u3067\u7d42\u308f\u3089\u305b\u306a\u3044\u305f\u3081\u306b\u3001\u672c\u5f53\u306b\u91cd\u8981\u306a\u8996\u70b9\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046 [&hellip;]","protected":false},"author":1,"featured_media":2284,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[1,24,22],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/tokyotax\/wp-content\/uploads\/2026\/01\/Step-1-1.png?fit=1920%2C1080&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/pfPrI7-AP","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/posts\/2283"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/comments?post=2283"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/posts\/2283\/revisions"}],"predecessor-version":[{"id":2286,"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/posts\/2283\/revisions\/2286"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/media\/2284"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/media?parent=2283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/categories?post=2283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/tags?post=2283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}