{"id":2288,"date":"2026-01-19T11:12:52","date_gmt":"2026-01-19T11:12:52","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/tokyotax\/?p=2288"},"modified":"2026-01-19T11:12:52","modified_gmt":"2026-01-19T11:12:52","slug":"26-003","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/tokyotax\/26-003\/","title":{"rendered":"\u8cc7\u91d1\u8abf\u9054\u306b\u5f37\u3044\u4f1a\u8a08\u4e8b\u52d9\u6240\u3068\u306f\uff1f\uff5c\u9280\u884c\u5bfe\u7b56\u3088\u308a\u7d4c\u55b6\u8a55\u4fa1\u3067\u52dd\u3064\u65b9\u6cd5"},"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\u8cc7\u91d1\u8abf\u9054\u306b\u5f37\u3044\u4f1a\u8a08\u4e8b\u52d9\u6240\u3068\u306f\uff1f\u9280\u884c\u5bfe\u7b56\u3088\u308a\u7d4c\u55b6\u8a55\u4fa1\u3067\u52dd\u3064\u65b9\u6cd5\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>\u8cc7\u91d1\u8abf\u9054\u3068\u3044\u3046\u8a00\u8449\u304b\u3089\u3001\u591a\u304f\u306e\u7d4c\u55b6\u8005\u306f\u300c\u9280\u884c\u306b\u3069\u3046\u8aac\u660e\u3059\u308c\u3070\u3088\u3044\u304b\u300d\u300c\u3069\u306e\u8cc7\u6599\u3092\u7528\u610f\u3059\u308c\u3070\u878d\u8cc7\u304c\u901a\u308b\u304b\u300d\u3068\u3044\u3063\u305f\u3001\u3044\u308f\u3086\u308b\u5bfe\u51e6\u7684\u306a\u30a4\u30e1\u30fc\u30b8\u3092\u62b1\u304b\u308c\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u9280\u884c\u30fb\u91d1\u878d\u6a5f\u95a2\u304c\u8a55\u4fa1\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u305d\u306e\u5834\u306e\u8aac\u660e\u306e\u5de7\u62d9\u3084\u8cc7\u6599\u306e\u4f53\u88c1\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a55\u4fa1\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u306f\u3001\u305d\u306e\u4f1a\u793e\u304c\u65e5\u5e38\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u7d4c\u55b6\u3092\u884c\u3044\u3001\u3069\u306e\u3088\u3046\u306a\u8003\u3048\u65b9\u3067\u610f\u601d\u6c7a\u5b9a\u3092\u3057\u3066\u3044\u308b\u306e\u304b\u3068\u3044\u3046\u3001\u7d4c\u55b6\u305d\u306e\u3082\u306e\u306e\u59ff\u3067\u3059\u3002<\/p>\n<p>\u9280\u884c\u306b\u3068\u3063\u3066\u878d\u8cc7\u3068\u306f\u3001\u4e00\u6642\u7684\u306b\u304a\u91d1\u3092\u8cb8\u3059\u884c\u70ba\u3067\u306f\u306a\u304f\u3001\u9577\u671f\u7684\u306a\u53d6\u5f15\u95a2\u4fc2\u306e\u5165\u308a\u53e3\u3067\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u300c\u3053\u306e\u4f1a\u793e\u306f\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u5b89\u5b9a\u7684\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u751f\u307f\u51fa\u305b\u308b\u306e\u304b\u300d\u300c\u3053\u306e\u7d4c\u55b6\u8005\u306f\u8cc7\u91d1\u3092\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3067\u304d\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u70b9\u3092\u3001\u878d\u8cc7\u306e\u5834\u9762\u3060\u3051\u3067\u306a\u304f\u3001\u666e\u6bb5\u306e\u7d4c\u55b6\u59ff\u52e2\u304b\u3089\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u8cc7\u91d1\u8abf\u9054\u306f\u3001\u9280\u884c\u5bfe\u7b56\u306e\u7d50\u679c\u3067\u306f\u306a\u304f\u3001\u7d4c\u55b6\u306e\u7a4d\u307f\u91cd\u306d\u304c\u5916\u90e8\u304b\u3089\u8a55\u4fa1\u3055\u308c\u305f\u7d50\u679c\u3068\u3057\u3066\u8868\u308c\u308b\u3082\u306e\u3060\u3068\u6349\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/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> \u8cc7\u91d1\u8abf\u9054\u306f\u300c\u9280\u884c\u5bfe\u7b56\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u7d4c\u55b6\u305d\u306e\u3082\u306e\u306e\u8a55\u4fa1\u300d<\/a><\/li><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_1\">2<\/span> \u9280\u884c\u30fb\u91d1\u878d\u6a5f\u95a2\u304c\u898b\u3066\u3044\u308b\u306e\u306f\u3001\u7d4c\u55b6\u8005\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u8cea<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_1\">3<\/span> \u306a\u305c\u8cc7\u91d1\u8abf\u9054\u529b\u306f\u300c\u7a0e\u7406\u58eb\u9078\u3073\u300d\u3067\u5dee\u304c\u3064\u304f\u306e\u304b<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_1\">4<\/span> \u7d4c\u55b6\u53c2\u8b00\u578b\u7a0e\u7406\u58eb\u3068\u306f\u3001\u7d4c\u55b6\u5224\u65ad\u3092\u6570\u5b57\u3067\u7ffb\u8a33\u3059\u308b\u5b58\u5728<\/a><\/li><li><a href=\"#i-5\"><span class=\"toc_number toc_depth_1\">5<\/span> \u8cc7\u91d1\u8abf\u9054\u306f\u3001\u7d4c\u55b6\u53c2\u8b00\u578b\u7a0e\u7406\u58eb\u3068\u5171\u306b\u884c\u3063\u305f\u7d4c\u55b6\u306e\u300c\u7d50\u679c\u300d<\/a><\/li><li><a href=\"#i-6\"><span class=\"toc_number toc_depth_1\">6<\/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\">\u8cc7\u91d1\u8abf\u9054\u306f\u300c\u9280\u884c\u5bfe\u7b56\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u7d4c\u55b6\u305d\u306e\u3082\u306e\u306e\u8a55\u4fa1\u300d<\/span><\/span><\/span><\/h2>\n<p>\u8cc7\u91d1\u8abf\u9054\u3068\u3044\u3046\u8a00\u8449\u304b\u3089\u3001\u591a\u304f\u306e\u7d4c\u55b6\u8005\u306f\u300c\u9280\u884c\u306b\u3069\u3046\u8aac\u660e\u3059\u308c\u3070\u3088\u3044\u304b\u300d\u300c\u3069\u306e\u8cc7\u6599\u3092\u7528\u610f\u3059\u308c\u3070\u878d\u8cc7\u304c\u901a\u308b\u304b\u300d\u3068\u3044\u3063\u305f\u3001\u3044\u308f\u3086\u308b\u5bfe\u51e6\u7684\u306a\u30a4\u30e1\u30fc\u30b8\u3092\u62b1\u304b\u308c\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u9280\u884c\u30fb\u91d1\u878d\u6a5f\u95a2\u304c\u8a55\u4fa1\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u305d\u306e\u5834\u306e\u8aac\u660e\u306e\u5de7\u62d9\u3084\u8cc7\u6599\u306e\u4f53\u88c1\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a55\u4fa1\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u306f\u3001\u305d\u306e\u4f1a\u793e\u304c\u65e5\u5e38\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u7d4c\u55b6\u3092\u884c\u3044\u3001\u3069\u306e\u3088\u3046\u306a\u8003\u3048\u65b9\u3067\u610f\u601d\u6c7a\u5b9a\u3092\u3057\u3066\u3044\u308b\u306e\u304b\u3068\u3044\u3046\u3001\u7d4c\u55b6\u305d\u306e\u3082\u306e\u306e\u59ff\u3067\u3059\u3002<\/p>\n<p>\u9280\u884c\u306b\u3068\u3063\u3066\u878d\u8cc7\u3068\u306f\u3001\u4e00\u6642\u7684\u306b\u304a\u91d1\u3092\u8cb8\u3059\u884c\u70ba\u3067\u306f\u306a\u304f\u3001\u9577\u671f\u7684\u306a\u53d6\u5f15\u95a2\u4fc2\u306e\u5165\u308a\u53e3\u3067\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u300c\u3053\u306e\u4f1a\u793e\u306f\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u5b89\u5b9a\u7684\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u751f\u307f\u51fa\u305b\u308b\u306e\u304b\u300d\u300c\u3053\u306e\u7d4c\u55b6\u8005\u306f\u8cc7\u91d1\u3092\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3067\u304d\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u70b9\u3092\u3001\u878d\u8cc7\u306e\u5834\u9762\u3060\u3051\u3067\u306a\u304f\u3001\u666e\u6bb5\u306e\u7d4c\u55b6\u59ff\u52e2\u304b\u3089\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u8cc7\u91d1\u8abf\u9054\u306f\u3001\u9280\u884c\u5bfe\u7b56\u306e\u7d50\u679c\u3067\u306f\u306a\u304f\u3001\u7d4c\u55b6\u306e\u7a4d\u307f\u91cd\u306d\u304c\u5916\u90e8\u304b\u3089\u8a55\u4fa1\u3055\u308c\u305f\u7d50\u679c\u3068\u3057\u3066\u8868\u308c\u308b\u3082\u306e\u3060\u3068\u6349\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\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\">\u9280\u884c\u30fb\u91d1\u878d\u6a5f\u95a2\u304c\u898b\u3066\u3044\u308b\u306e\u306f\u3001\u7d4c\u55b6\u8005\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u8cea<\/span><\/span><\/span><\/span><\/h2>\n<p>\u878d\u8cc7\u5be9\u67fb\u306b\u304a\u3044\u3066\u9280\u884c\u304c\u898b\u3066\u3044\u308b\u306e\u306f\u3001\u6c7a\u7b97\u66f8\u306e\u6570\u5b57\u305d\u306e\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3082\u3061\u308d\u3093\u3001\u5229\u76ca\u6c34\u6e96\u3084\u8ca1\u52d9\u30d0\u30e9\u30f3\u30b9\u306f\u91cd\u8981\u3067\u3059\u304c\u3001\u305d\u308c\u4ee5\u4e0a\u306b\u91cd\u8996\u3055\u308c\u308b\u306e\u306f\u3001\u305d\u306e\u6570\u5b57\u304c\u3069\u306e\u3088\u3046\u306a\u7d4c\u55b6\u5224\u65ad\u306e\u7d50\u679c\u3068\u3057\u3066\u751f\u307e\u308c\u3066\u3044\u308b\u306e\u304b\u3001\u305d\u3057\u3066\u305d\u306e\u5224\u65ad\u304c\u4eca\u5f8c\u3082\u518d\u73fe\u53ef\u80fd\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u58f2\u4e0a\u304c\u4f38\u3073\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u305d\u306e\u80cc\u666f\u304c\u4e00\u6642\u7684\u306a\u8981\u56e0\u306a\u306e\u304b\u3001\u6226\u7565\u7684\u306a\u5224\u65ad\u306e\u7d50\u679c\u306a\u306e\u304b\u306b\u3088\u3063\u3066\u3001\u9280\u884c\u306e\u8a55\u4fa1\u306f\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u696d\u7e3e\u304c\u4e00\u6642\u7684\u306b\u843d\u3061\u8fbc\u3093\u3060\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u8981\u56e0\u3092\u7d4c\u55b6\u8005\u81ea\u8eab\u304c\u628a\u63e1\u3057\u3001\u6b21\u306b\u3069\u306e\u3088\u3046\u306a\u6253\u3061\u624b\u3092\u8003\u3048\u3066\u3044\u308b\u306e\u304b\u3092\u6570\u5b57\u3067\u8aac\u660e\u3067\u304d\u308b\u4f1a\u793e\u306f\u3001\u9280\u884c\u304b\u3089\u306e\u4fe1\u983c\u3092\u5927\u304d\u304f\u640d\u306a\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u300c\u6570\u5b57\u306b\u57fa\u3065\u304f\u8aac\u660e\u529b\u300d\u306f\u3001\u878d\u8cc7\u306e\u5834\u9762\u3060\u3051\u3067\u7a81\u7136\u8eab\u306b\u3064\u304f\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u65e5\u5e38\u7684\u306b\u7d4c\u55b6\u5224\u65ad\u3068\u6570\u5b57\u3092\u7d50\u3073\u3064\u3051\u3066\u8003\u3048\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3001\u305d\u306e\u7a4d\u307f\u91cd\u306d\u304c\u9280\u884c\u8a55\u4fa1\u3068\u3057\u3066\u8868\u308c\u3066\u304d\u307e\u3059\u3002<br \/>\n\u3053\u3053\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u306e\u304c\u3001\u7d4c\u55b6\u5224\u65ad\u306b\u95a2\u4e0e\u3059\u308b\u7d4c\u55b6\u53c2\u8b00\u578b\u7a0e\u7406\u58eb\u306e\u5b58\u5728\u3067\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\">\u306a\u305c\u8cc7\u91d1\u8abf\u9054\u529b\u306f\u300c\u7a0e\u7406\u58eb\u9078\u3073\u300d\u3067\u5dee\u304c\u3064\u304f\u306e\u304b<\/span><\/span><\/span><\/h2>\n<p>\u591a\u304f\u306e\u4f1a\u793e\u3067\u306f\u3001\u7a0e\u7406\u58eb\u306f\u8a18\u5e33\u3084\u6c7a\u7b97\u3001\u7533\u544a\u3092\u4efb\u305b\u308b\u5b58\u5728\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u95a2\u4fc2\u6027\u81ea\u4f53\u306f\u9593\u9055\u3044\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8cc7\u91d1\u8abf\u9054\u3068\u3044\u3046\u89b3\u70b9\u3067\u306f\u3001\u305d\u308c\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u3067\u3059\u3002<\/p>\n<p>\u9280\u884c\u304c\u8a55\u4fa1\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u7a0e\u52d9\u51e6\u7406\u304c\u6b63\u78ba\u304b\u3069\u3046\u304b\u3067\u306f\u306a\u304f\u3001\u6570\u5b57\u304c\u7d4c\u55b6\u5224\u65ad\u306b\u3069\u3046\u4f7f\u308f\u308c\u3066\u3044\u308b\u304b\u3067\u3059\u3002<br \/>\n\u7d4c\u55b6\u53c2\u8b00\u578b\u7a0e\u7406\u58eb\u304c\u95a2\u4e0e\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u6570\u5b57\u306f\u300c\u904e\u53bb\u306e\u7d50\u679c\u300d\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u308b\u3060\u3051\u306b\u306a\u308a\u3001\u7d4c\u55b6\u306e\u610f\u601d\u6c7a\u5b9a\u3068\u5207\u308a\u96e2\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u9280\u884c\u3068\u306e\u5bfe\u8a71\u306b\u304a\u3044\u3066\u3082\u8aac\u660e\u304c\u611f\u899a\u7684\u306b\u306a\u308a\u3001\u8a55\u4fa1\u304c\u4f38\u3073\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u8cc7\u91d1\u8abf\u9054\u306b\u5f37\u3044\u4f1a\u793e\u3067\u306f\u3001\u7a0e\u7406\u58eb\u304c\u7d4c\u55b6\u306e\u5916\u306b\u3044\u308b\u5b58\u5728\u3067\u306f\u306a\u304f\u3001\u7d4c\u55b6\u5224\u65ad\u3092\u652f\u3048\u308b\u7d4c\u55b6\u53c2\u8b00\u578b\u7a0e\u7406\u58eb\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u9055\u3044\u304c\u3001\u878d\u8cc7\u306e\u53ef\u5426\u3084\u6761\u4ef6\u3060\u3051\u3067\u306a\u304f\u3001\u9280\u884c\u3068\u306e\u9577\u671f\u7684\u306a\u95a2\u4fc2\u6027\u306b\u307e\u3067\u5f71\u97ff\u3092\u4e0e\u3048\u307e\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\">\u7d4c\u55b6\u53c2\u8b00\u578b\u7a0e\u7406\u58eb\u3068\u306f\u3001\u7d4c\u55b6\u5224\u65ad\u3092\u6570\u5b57\u3067\u7ffb\u8a33\u3059\u308b\u5b58\u5728<\/span><\/span><\/span><\/span><\/h2>\n<p>\u7d4c\u55b6\u53c2\u8b00\u578b\u7a0e\u7406\u58eb\u3068\u306f\u3001\u7a0e\u52d9\u3084\u4f1a\u8a08\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u3068\u540c\u6642\u306b\u3001\u7d4c\u55b6\u8005\u306e\u601d\u8003\u3084\u5224\u65ad\u3092\u6570\u5b57\u3068\u8a00\u8449\u306b\u7ffb\u8a33\u3059\u308b\u5b58\u5728\u3067\u3059\u3002<br \/>\n\u7d4c\u55b6\u8005\u306e\u982d\u306e\u4e2d\u306b\u306f\u3001\u5e02\u5834\u74b0\u5883\u306e\u5909\u5316\u3001\u58f2\u4e0a\u306e\u611f\u89e6\u3001\u5c06\u6765\u3078\u306e\u4e0d\u5b89\u3084\u671f\u5f85\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u8981\u7d20\u304c\u6df7\u5728\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u305d\u308c\u3089\u304c\u6574\u7406\u3055\u308c\u306a\u3044\u307e\u307e\u3067\u306f\u3001\u7b2c\u4e09\u8005\u3067\u3042\u308b\u9280\u884c\u30fb\u91d1\u878d\u6a5f\u95a2\u306b\u6b63\u3057\u304f\u4f1d\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u7d4c\u55b6\u53c2\u8b00\u578b\u7a0e\u7406\u58eb\u306f\u3001\u3053\u3046\u3057\u305f\u7d4c\u55b6\u8005\u306e\u611f\u899a\u3092\u6570\u5b57\u306b\u843d\u3068\u3057\u8fbc\u307f\u3001\u610f\u601d\u6c7a\u5b9a\u3068\u3057\u3066\u6574\u7406\u3057\u307e\u3059\u3002<br \/>\n\u7bc0\u7a0e\u3084\u7533\u544a\u306f\u76ee\u7684\u3067\u306f\u306a\u304f\u3001\u4f1a\u793e\u3092\u5f37\u304f\u3057\u3001\u8cc7\u91d1\u8abf\u9054\u306b\u8010\u3048\u3046\u308b\u7d4c\u55b6\u4f53\u8cea\u3092\u4f5c\u308b\u305f\u3081\u306e\u624b\u6bb5\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<br \/>\n\u3053\u306e\u30b9\u30bf\u30f3\u30b9\u304c\u3042\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u306e\u65b9\u5411\u6027\u3068\u6570\u5b57\u304c\u4e00\u81f4\u3057\u3001\u9280\u884c\u3068\u306e\u5bfe\u8a71\u3082\u81ea\u7136\u3068\u565b\u307f\u5408\u3046\u3088\u3046\u306b\u306a\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\">\u8cc7\u91d1\u8abf\u9054\u306f\u3001\u7d4c\u55b6\u53c2\u8b00\u578b\u7a0e\u7406\u58eb\u3068\u5171\u306b\u884c\u3063\u305f\u7d4c\u55b6\u306e\u300c\u7d50\u679c\u300d<\/span><\/span><\/span><\/h2>\n<p>\u8cc7\u91d1\u8abf\u9054\u3092\u76ee\u7684\u306b\u7d4c\u55b6\u3092\u7d44\u307f\u7acb\u3066\u308b\u3068\u3001\u77ed\u671f\u7684\u306a\u6570\u5b57\u5408\u308f\u305b\u3084\u5834\u5f53\u305f\u308a\u7684\u306a\u5bfe\u5fdc\u306b\u9665\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u5834\u3067\u306f\u878d\u8cc7\u304c\u901a\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u7d4c\u55b6\u306e\u6b6a\u307f\u304c\u84c4\u7a4d\u3057\u3001\u7d50\u679c\u3068\u3057\u3066\u9280\u884c\u8a55\u4fa1\u3092\u4e0b\u3052\u308b\u8981\u56e0\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u7d4c\u55b6\u53c2\u8b00\u578b\u7a0e\u7406\u58eb\u3068\u5171\u306b\u3001\u65e5\u5e38\u7684\u306b\u7d4c\u55b6\u5224\u65ad\u3092\u6574\u7406\u3057\u3001\u6570\u5b57\u3092\u7d4c\u55b6\u306b\u6d3b\u304b\u3057\u3066\u3044\u308b\u4f1a\u793e\u3067\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u306f\u7279\u5225\u306a\u30a4\u30d9\u30f3\u30c8\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u6b63\u3057\u3044\u7d4c\u55b6\u5224\u65ad\u3092\u7a4d\u307f\u91cd\u306d\u305f\u7d50\u679c\u3068\u3057\u3066\u3001\u9280\u884c\u30fb\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u300c\u3053\u306e\u4f1a\u793e\u306a\u3089\u4efb\u305b\u3089\u308c\u308b\u300d\u300c\u3053\u306e\u7d4c\u55b6\u8005\u306a\u3089\u8cb8\u305b\u308b\u300d\u3068\u8a55\u4fa1\u3055\u308c\u3001\u8cc7\u91d1\u8abf\u9054\u304c\u81ea\u7136\u306b\u5b9f\u73fe\u3057\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u91d1\u8abf\u9054\u3067\u60a9\u3080\u524d\u306b\u898b\u76f4\u3059\u3079\u304d\u306f\u3001\u878d\u8cc7\u306e\u30c6\u30af\u30cb\u30c3\u30af\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u7d4c\u55b6\u53c2\u8b00\u578b\u7a0e\u7406\u58eb\u3068\u5171\u306b\u7d4c\u55b6\u3092\u884c\u3048\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3002<br \/>\n\u305d\u306e\u4e00\u70b9\u3053\u305d\u304c\u3001\u8cc7\u91d1\u8abf\u9054\u529b\u3092\u5de6\u53f3\u3059\u308b\u672c\u8cea\u7684\u306a\u8981\u7d20\u306a\u306e\u3067\u3059\u3002<\/p>\n<h2><span id=\"i-6\">\u307e\u3068\u3081<\/span><\/h2>\n<p>\u7d4c\u7406\u30fb\u4f1a\u8a08\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u306f\u3001\u5358\u306a\u308b\u4e8b\u52d9\u4f5c\u696d\u306e\u7701\u529b\u5316\u3067\u306f\u306a\u304f\u3001\u7d4c\u55b6\u306e\u300c\u7cbe\u5ea6\u300d\u3092\u9ad8\u3081\u308b\u305f\u3081\u306e\u6226\u7565\u7684\u624b\u6bb5\u3067\u3059\u3002<\/p>\n<p>\u8cc7\u91d1\u8abf\u9054\u306b\u304a\u3044\u3066\u9280\u884c\u304c\u8a55\u4fa1\u3059\u308b\u306e\u306f\u3001\u5c0f\u624b\u5148\u306e\u30c6\u30af\u30cb\u30c3\u30af\u3067\u306f\u306a\u304f\u3001\u6570\u5b57\u306b\u57fa\u3065\u3044\u305f\u300c\u7d4c\u55b6\u5224\u65ad\u306e\u8cea\u300d\u305d\u306e\u3082\u306e\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u5148\u306b\u306f\u3001\u5358\u306b\u4f5c\u696d\u3092\u4ee3\u884c\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u81ea\u793e\u306e\u7d4c\u55b6\u30ea\u30ba\u30e0\u306b\u5bc4\u308a\u6dfb\u3044\u3001\u610f\u601d\u6c7a\u5b9a\u3092\u30b5\u30dd\u30fc\u30c8\u3067\u304d\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u9078\u3076\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\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\u306f\u3001\u793e\u5185\u306e\u30d6\u30e9\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u5316\u3092\u9632\u304e\u3001\u5e38\u306b\u6700\u65b0\u306e\u6570\u5b57\u3067\u7d4c\u55b6\u3092\u300c\u30c1\u30a7\u30c3\u30af\u300d\u3067\u304d\u308b\u4f53\u5236\u3092\u69cb\u7bc9\u3057\u307e\u3059\u3002\u7d20\u65e9\u304f\u53ef\u8996\u5316\u3055\u308c\u305f\u6570\u5b57\u3092\u3082\u3068\u306b\u3001\u73fe\u72b6\u3092\u4fee\u6b63\u3057\u3001\u78ba\u4fe1\u3092\u6301\u3063\u3066\u300c\u6b21\u306e\u4e00\u624b\u300d\u3092\u6253\u3064\u3002\u3053\u306e\u7a4d\u307f\u91cd\u306d\u304c\u9280\u884c\u304b\u3089\u306e\u4fe1\u983c\u3001\u3072\u3044\u3066\u306f\u5f37\u56fa\u306a\u8cc7\u91d1\u8abf\u9054\u529b\u3078\u3068\u7e4b\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3092\u3001\u3042\u306a\u305f\u306e\u4f1a\u793e\u306e\u7d4c\u55b6\u4f53\u8cea\u3092\u6839\u672c\u304b\u3089\u9032\u5316\u3055\u305b\u308b\u304d\u3063\u304b\u3051\u306b\u3057\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\u8cc7\u91d1\u8abf\u9054\u306b\u5f37\u3044\u4f1a\u8a08\u4e8b\u52d9\u6240\u3068\u306f\uff1f\u9280\u884c\u5bfe\u7b56\u3088\u308a\u7d4c\u55b6\u8a55\u4fa1\u3067\u52dd\u3064\u65b9\u6cd5\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002 \u8cc7\u91d1\u8abf\u9054\u3068\u3044\u3046 [&hellip;]","protected":false},"author":1,"featured_media":2289,"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\/e77c69eeceb9666356d63eb247f8e8f1.jpg?fit=1366%2C768&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/pfPrI7-AU","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/posts\/2288"}],"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=2288"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/posts\/2288\/revisions"}],"predecessor-version":[{"id":2290,"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/posts\/2288\/revisions\/2290"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/media\/2289"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/media?parent=2288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/categories?post=2288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/tokyotax\/wp-json\/wp\/v2\/tags?post=2288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}