{"id":2297,"date":"2026-02-20T12:23:00","date_gmt":"2026-02-20T12:23:00","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/tokyotax\/?p=2297"},"modified":"2026-02-20T12:24:31","modified_gmt":"2026-02-20T12:24:31","slug":"26-005","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/tokyotax\/26-005\/","title":{"rendered":"\u7a0e\u7406\u58eb\u5909\u66f4\u3092\u8003\u3048\u305f\u3089\u8aad\u3080\u3079\u304d\u5b8c\u5168\u30ac\u30a4\u30c9\uff5c\u30bf\u30a4\u30df\u30f3\u30b0\u30fb\u6ce8\u610f\u70b9\u30fb\u5931\u6557\u3057\u306a\u3044\u9032\u3081\u65b9"},"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\u7a0e\u7406\u58eb\u5909\u66f4\u3092\u8003\u3048\u305f\u3089\u8aad\u3080\u3079\u304d\u5b8c\u5168\u30ac\u30a4\u30c9\u300d\u3068\u3044\u3046\u30c6\u30fc\u30de\u3067\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<hr \/>\n<h2><\/h2>\n<p>\u4eca\u306e\u7a0e\u7406\u58eb\u3068\u306e\u4ed8\u304d\u5408\u3044\u306b\u5927\u304d\u306a\u4e0d\u6e80\u306f\u306a\u3044\u3051\u308c\u3069\u3001\u306a\u3093\u3068\u306a\u304f\u9055\u548c\u611f\u3092\u899a\u3048\u3066\u3044\u308b\u3002\u6570\u5b57\u306e\u8aac\u660e\u3084\u7533\u544a\u51e6\u7406\u306f\u554f\u984c\u306a\u3044\u3051\u308c\u3069\u3001\u7d4c\u55b6\u5224\u65ad\u306b\u8ff7\u3063\u305f\u3068\u304d\u306b\u3069\u3046\u6d3b\u304b\u305b\u3070\u3088\u3044\u304b\u5206\u304b\u3089\u306a\u3044\u3002<br \/>\n\u305d\u3093\u306a\u601d\u3044\u3092\u62b1\u3048\u3066\u3044\u308b\u7d4c\u55b6\u8005\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u300c\u4eca\u306e\u7a0e\u7406\u58eb\u3067\u5927\u4e08\u592b\u306a\u306e\u304b\u300d\u300c\u305d\u3082\u305d\u3082\u7a0e\u7406\u58eb\u3092\u5909\u3048\u305f\u307b\u3046\u304c\u3044\u3044\u306e\u304b\u300d\u3068\u60a9\u3080\u6c17\u6301\u3061\u306f\u3001\u3054\u304f\u81ea\u7136\u306a\u3082\u306e\u3067\u3059\u3002\u7a0e\u7406\u58eb\u3068\u306e\u95a2\u4fc2\u306f\u65e5\u5e38\u306e\u696d\u52d9\u306b\u5bc6\u63a5\u306b\u95a2\u308f\u308b\u4e00\u65b9\u3067\u3001\u5224\u65ad\u306e\u6750\u6599\u3084\u60c5\u5831\u304c\u9650\u3089\u308c\u308b\u305f\u3081\u3001\u81ea\u5206\u3072\u3068\u308a\u3067\u8ff7\u3044\u3092\u62b1\u3048\u3084\u3059\u3044\u9818\u57df\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u4ea4\u4ee3\u306f\u3001\u7d4c\u55b6\u5224\u65ad\u306e\u4e2d\u3067\u3082\u7279\u306b\u60c5\u5831\u304c\u5c11\u306a\u304f\u3001\u8ab0\u306b\u3082\u76f8\u8ac7\u3057\u3065\u3089\u3044\u30c6\u30fc\u30de\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u591a\u304f\u306e\u65b9\u304c\u65ad\u7247\u7684\u306a\u60c5\u5831\u3092\u62fe\u3044\u96c6\u3081\u308b\u3046\u3061\u306b\u3001\u8ff7\u3044\u3092\u6df1\u3081\u3066\u3057\u307e\u3044\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306f\u3001\u7a0e\u7406\u58eb\u4ea4\u4ee3\u306b\u95a2\u3057\u3066\u3088\u304f\u3042\u308b\u7591\u554f\u3084\u4e0d\u5b89\u3092\u6574\u7406\u3057\u3001\u3053\u3053\u3092\u8aad\u3081\u3070\u5168\u4f53\u50cf\u304c\u7406\u89e3\u3067\u304d\u308b\u72b6\u614b\u3092\u76ee\u6307\u3057\u3066\u3044\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> \u306a\u305c\u7a0e\u7406\u58eb\u306f\u300c\u7a81\u7136\u5408\u308f\u306a\u304f\u306a\u308b\u300d\u306e\u3067\u306f\u306a\u304f\u300c\u5f90\u3005\u306b\u5408\u308f\u306a\u304f\u306a\u308b\u300d\u306e\u304b<\/a><\/li><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_1\">2<\/span> \u7a0e\u7406\u58eb\u4ea4\u4ee3\u3092\u691c\u8a0e\u3059\u3079\u304d\u7406\u7531<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_1\">3<\/span> \u7a0e\u7406\u58eb\u4ea4\u4ee3\u3092\u9032\u3081\u308b\u969b\u306e\u73fe\u5b9f\u7684\u306a\u30bf\u30a4\u30df\u30f3\u30b0<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_1\">4<\/span> \u7a0e\u7406\u58eb\u4ea4\u4ee3\u306e\u6d41\u308c<\/a><\/li><li><a href=\"#i-5\"><span class=\"toc_number toc_depth_1\">5<\/span> \u7a0e\u7406\u58eb\u3092\u9078\u3076\u969b\u306b\u898b\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/a><\/li><li><a href=\"#i-6\"><span class=\"toc_number toc_depth_1\">6<\/span> \u4ea4\u4ee3\u5f8c\u306b\u5931\u6557\u3057\u306a\u3044\u305f\u3081\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/a><\/li><li><a href=\"#i-7\"><span class=\"toc_number toc_depth_1\">7<\/span> \u7a0e\u7406\u58eb\u4ea4\u4ee3\u306f\u4f1a\u793e\u306e\u672a\u6765\u3092\u898b\u76f4\u3059\u6a5f\u4f1a<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\"><strong>\u306a\u305c\u7a0e\u7406\u58eb\u306f\u300c\u7a81\u7136\u5408\u308f\u306a\u304f\u306a\u308b\u300d\u306e\u3067\u306f\u306a\u304f\u300c\u5f90\u3005\u306b\u5408\u308f\u306a\u304f\u306a\u308b\u300d\u306e\u304b<\/strong><\/span><\/h2>\n<p>\u7a0e\u7406\u58eb\u3068\u306e\u95a2\u4fc2\u304c\u5d29\u308c\u308b\u3068\u3001\u591a\u304f\u306e\u65b9\u306f\u300c\u6700\u8fd1\u306b\u306a\u3063\u3066\u5408\u308f\u306a\u304f\u306a\u3063\u305f\u300d\u3068\u611f\u3058\u307e\u3059\u3002\u3057\u304b\u3057\u5b9f\u969b\u306b\u306f\u3001\u6025\u306b\u5909\u5316\u304c\u8d77\u304d\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f1a\u793e\u306e\u6210\u9577\u306b\u5408\u308f\u305b\u3066\u3001\u7a0e\u7406\u58eb\u306b\u6c42\u3081\u308b\u5f79\u5272\u304c\u5909\u308f\u3063\u3066\u3044\u308b\u3060\u3051\u3067\u3059\u3002<\/p>\n<p>\u5275\u696d\u671f\u3084\u898f\u6a21\u306e\u5c0f\u3055\u3044\u6bb5\u968e\u3067\u306f\u3001\u7a0e\u7406\u58eb\u306b\u6c42\u3081\u308b\u5f79\u5272\u306f\u975e\u5e38\u306b\u30b7\u30f3\u30d7\u30eb\u3067\u3059\u3002\u6b63\u3057\u304f\u8a18\u5e33\u3057\u3001\u671f\u9650\u901a\u308a\u306b\u7533\u544a\u3092\u884c\u3044\u3001\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u907f\u3051\u3066\u304f\u308c\u308b\u3053\u3068\u3002\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u305d\u308c\u3060\u3051\u3067\u5341\u5206\u4fa1\u5024\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3068\u3053\u308d\u304c\u3001\u58f2\u4e0a\u304c\u4f38\u3073\u3001\u793e\u54e1\u304c\u5897\u3048\u3001\u501f\u5165\u3084\u6295\u8cc7\u306e\u5224\u65ad\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u304f\u308b\u3068\u3001\u7d4c\u55b6\u306e\u4e2d\u3067\u60a9\u3080\u30dd\u30a4\u30f3\u30c8\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u5229\u76ca\u306f\u51fa\u3066\u3044\u308b\u306e\u306b\u304a\u91d1\u304c\u6b8b\u3089\u306a\u3044\u7406\u7531\u3092\u77e5\u308a\u305f\u3044\u3002\u9280\u884c\u304b\u3089\u3069\u3046\u898b\u3089\u308c\u3066\u3044\u308b\u306e\u304b\u3092\u628a\u63e1\u3057\u305f\u3044\u3002\u4eca\u5f8c\u3069\u308c\u304f\u3089\u3044\u4eba\u3092\u5897\u3084\u305b\u308b\u306e\u304b\u3001\u8cc7\u91d1\u7684\u306b\u7121\u7406\u304c\u306a\u3044\u306e\u304b\u3092\u5224\u65ad\u3057\u305f\u3044\u3002\u3053\u3046\u3057\u305f\u554f\u3044\u306f\u3001\u7a0e\u52d9\u306e\u67a0\u3092\u8d85\u3048\u305f\u9818\u57df\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3068\u304d\u3001\u7a0e\u7406\u58eb\u304c\u300c\u7a0e\u52d9\u306f\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u304c\u3001\u7d4c\u55b6\u306f\u5c02\u9580\u5916\u3067\u3059\u300d\u3068\u3044\u3046\u7acb\u5834\u306e\u307e\u307e\u3067\u3044\u308b\u3068\u3001\u30ba\u30ec\u304c\u751f\u3058\u307e\u3059\u3002\u3053\u308c\u306f\u80fd\u529b\u306e\u554f\u984c\u3067\u306f\u306a\u304f\u3001\u5f79\u5272\u306e\u554f\u984c\u3067\u3059\u3002\u4f1a\u793e\u304c\u6210\u9577\u3059\u308c\u3070\u3001\u7a0e\u7406\u58eb\u306b\u6c42\u3081\u3089\u308c\u308b\u5f79\u5272\u3082\u5909\u308f\u308a\u307e\u3059\u3002\u305d\u306e\u5909\u5316\u306b\u5bfe\u5fdc\u3067\u304d\u3066\u3044\u306a\u3044\u3068\u304d\u306b\u3001\u300c\u5408\u308f\u306a\u304f\u306a\u3063\u305f\u300d\u3068\u611f\u3058\u308b\u306e\u3067\u3059\u3002<\/p>\n<h2><span id=\"i-2\">\u7a0e\u7406\u58eb\u4ea4\u4ee3\u3092\u691c\u8a0e\u3059\u3079\u304d\u7406\u7531<\/span><\/h2>\n<p>\uff08\uff11\uff09\u7d4c\u55b6\u5224\u65ad\u306b\u6570\u5b57\u3092\u4f7f\u3048\u3066\u3044\u306a\u3044\u72b6\u614b\u304c\u7d9a\u3044\u3066\u3044\u308b<br \/>\n\u91cd\u8981\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u3068\u304d\u3001\u6570\u5b57\u3092\u6839\u62e0\u306b\u5224\u65ad\u3067\u304d\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u8a2d\u5099\u6295\u8cc7\u3084\u63a1\u7528\u3001\u501f\u5165\u306e\u5224\u65ad\u3092\u611f\u899a\u3084\u7d4c\u9a13\u306b\u983c\u3089\u3056\u308b\u3092\u5f97\u306a\u3044\u5834\u9762\u304c\u5897\u3048\u3066\u3044\u308b\u5834\u5408\u3001\u6c7a\u7b97\u66f8\u304c\u300c\u7d4c\u55b6\u306e\u9053\u5177\u300d\u3067\u306f\u306a\u304f\u300c\u7d50\u679c\u306e\u5831\u544a\u66f8\u300d\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u7a0e\u7406\u58eb\u304c\u6570\u5b57\u3092\u307e\u3068\u3081\u308b\u5f79\u5272\u306b\u7559\u307e\u308a\u3001\u305d\u306e\u6570\u5b57\u3092\u3069\u3046\u4f7f\u3046\u304b\u307e\u3067\u8e0f\u307f\u8fbc\u3081\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u7d4c\u55b6\u8005\u306e\u8ca0\u62c5\u306f\u81ea\u7136\u3068\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\uff08\uff12\uff09\u76f8\u8ac7\u3057\u3066\u3082\u5224\u65ad\u6750\u6599\u304c\u5897\u3048\u306a\u3044\u3068\u611f\u3058\u308b<br \/>\n\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3066\u3082\u3001\u300c\u7d50\u5c40\u3069\u3046\u5224\u65ad\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u300d\u304c\u660e\u78ba\u306b\u306a\u3089\u306a\u3044\u5834\u5408\u3001\u95a2\u4fc2\u6027\u306b\u9055\u548c\u611f\u304c\u751f\u3058\u307e\u3059\u3002\u7a0e\u91d1\u306e\u8aac\u660e\u3084\u5236\u5ea6\u306e\u8a71\u306f\u805e\u3051\u308b\u3082\u306e\u306e\u3001\u81ea\u793e\u306e\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u305f\u5177\u4f53\u7684\u306a\u898b\u89e3\u3084\u9078\u629e\u80a2\u304c\u793a\u3055\u308c\u306a\u3044\u3068\u3001\u7d4c\u55b6\u8005\u304c\u4e00\u4eba\u3067\u60a9\u307f\u7d9a\u3051\u308b\u72b6\u614b\u306b\u306a\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\uff08\uff13\uff09\u7d4c\u55b6\u30b9\u30d4\u30fc\u30c9\u3068\u7a0e\u7406\u58eb\u306e\u5bfe\u5fdc\u30b9\u30d4\u30fc\u30c9\u304c\u5408\u3063\u3066\u3044\u306a\u3044<br \/>\n\u7d4c\u55b6\u5224\u65ad\u306b\u306f\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u3042\u308a\u307e\u3059\u3002\u554f\u3044\u5408\u308f\u305b\u3078\u306e\u8fd4\u7b54\u304c\u9045\u3044\u3001\u8aac\u660e\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u3001\u8a71\u304c\u62bd\u8c61\u7684\u3067\u7d50\u8ad6\u304c\u898b\u3048\u306b\u304f\u3044\u5834\u5408\u3001\u610f\u601d\u6c7a\u5b9a\u306e\u30b9\u30d4\u30fc\u30c9\u304c\u843d\u3061\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u7a0e\u7406\u58eb\u3068\u306e\u3084\u308a\u53d6\u308a\u304c\u7d4c\u55b6\u306e\u8db3\u304b\u305b\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u611f\u3058\u305f\u3068\u304d\u3082\u3001\u898b\u76f4\u3057\u3092\u8003\u3048\u308b\u7406\u7531\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\uff08\uff14\uff09\u4f1a\u793e\u306e\u6210\u9577\u306b\u5bfe\u3057\u3066\u7a0e\u7406\u58eb\u306e\u5bfe\u5fdc\u7bc4\u56f2\u304c\u8ffd\u3044\u3064\u3044\u3066\u3044\u306a\u3044<br \/>\n\u4f1a\u793e\u304c\u6210\u9577\u3059\u308b\u3068\u3001\u7a0e\u52d9\u4ee5\u5916\u306b\u3082\u8cc7\u91d1\u7e70\u308a\u3001\u9280\u884c\u5bfe\u5fdc\u3001\u5229\u76ca\u69cb\u9020\u306e\u6539\u5584\u3001\u696d\u52d9\u306e\u4ed5\u7d44\u307f\u5316\u306a\u3069\u8003\u3048\u308b\u3079\u304d\u30c6\u30fc\u30de\u304c\u5897\u3048\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u9818\u57df\u306b\u3064\u3044\u3066\u5341\u5206\u306a\u30b5\u30dd\u30fc\u30c8\u304c\u5f97\u3089\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u7a0e\u7406\u58eb\u306e\u5f79\u5272\u304c\u73fe\u5728\u306e\u4f1a\u793e\u306e\u30b9\u30c6\u30fc\u30b8\u306b\u5408\u3063\u3066\u3044\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-3\">\u7a0e\u7406\u58eb\u4ea4\u4ee3\u3092\u9032\u3081\u308b\u969b\u306e\u73fe\u5b9f\u7684\u306a\u30bf\u30a4\u30df\u30f3\u30b0<\/span><\/h2>\n<p>\u7a0e\u7406\u58eb\u4ea4\u4ee3\u306f\u6cd5\u5f8b\u4e0a\u3044\u3064\u3067\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u5b9f\u52d9\u4e0a\u306f\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u3084\u3059\u3044\u6642\u671f\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u6700\u3082\u9069\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u6c7a\u7b97\u3084\u7533\u544a\u304c\u7d42\u308f\u3063\u305f\u76f4\u5f8c\u3067\u3059\u3002\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3042\u308c\u3070\u524d\u671f\u306e\u6570\u5b57\u304c\u78ba\u5b9a\u3057\u3066\u304a\u308a\u3001\u65b0\u3057\u3044\u7a0e\u7406\u58eb\u3082\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u6c7a\u7b97\u76f4\u524d\u3084\u7533\u544a\u76f4\u524d\u306f\u3001\u5f15\u304d\u7d99\u304e\u306e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u3001\u30df\u30b9\u3084\u8a8d\u8b58\u306e\u30ba\u30ec\u304c\u751f\u3058\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u60aa\u3044\u304b\u3089\u3068\u3044\u3063\u3066\u4f55\u3082\u884c\u52d5\u3057\u306a\u3044\u307e\u307e\u3067\u3044\u308b\u3068\u3001\u7d50\u679c\u7684\u306b\u6570\u5e74\u540c\u3058\u72b6\u614b\u304c\u7d9a\u304f\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u6700\u8fd1\u3067\u306f\u3001\u7a0e\u7406\u58eb\u4ea4\u4ee3\u3092\u524d\u63d0\u3068\u305b\u305a\u3001\u307e\u305a\u60c5\u5831\u53ce\u96c6\u3084\u9762\u8ac7\u3060\u3051\u3092\u884c\u3044\u3001\u5224\u65ad\u6750\u6599\u3092\u63c3\u3048\u3066\u304b\u3089\u6c7a\u65ad\u3059\u308b\u7d4c\u55b6\u8005\u3082\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-4\">\u7a0e\u7406\u58eb\u4ea4\u4ee3\u306e\u6d41\u308c<\/span><\/h2>\n<p>\uff08\uff11\uff09\u5951\u7d04\u5185\u5bb9\u306e\u78ba\u8a8d<br \/>\n\u89e3\u7d04\u901a\u77e5\u306e\u671f\u9650\u3001\u9055\u7d04\u91d1\u3001\u5951\u7d04\u66f4\u65b0\u6761\u4ef6\u306a\u3069\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002\u3053\u308c\u3092\u6020\u308b\u3068\u3001\u7121\u99c4\u306a\u8cbb\u7528\u304c\u767a\u751f\u3057\u305f\u308a\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\uff08\uff12\uff09\u6b21\u306e\u7a0e\u7406\u58eb\u3092\u6c7a\u3081\u308b<br \/>\n\u7a0e\u7406\u58eb\u4e0d\u5728\u671f\u9593\u3092\u4f5c\u3089\u306a\u3044\u305f\u3081\u306b\u3001\u65b0\u3057\u3044\u7a0e\u7406\u58eb\u3092\u5148\u306b\u6c7a\u3081\u3066\u304b\u3089\u89e3\u7d04\u306b\u9032\u3080\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\uff08\uff13\uff09\u73fe\u7a0e\u7406\u58eb\u306b\u89e3\u7d04\u3092\u4f1d\u3048\u308b<br \/>\n\u611f\u8b1d\u306e\u6c17\u6301\u3061\u3092\u4f1d\u3048\u3001\u4eca\u5f8c\u306e\u65b9\u91dd\u3092\u7c21\u6f54\u306b\u8aac\u660e\u3059\u308b\u3053\u3068\u3067\u5186\u6e80\u306b\u5951\u7d04\u7d42\u4e86\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\uff08\uff14\uff09\u8cc7\u6599\u306e\u56de\u53ce\u3068\u5f15\u304d\u7d99\u304e<br \/>\n\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u7533\u544a\u66f8\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u3001\u5c4a\u51fa\u66f8\u985e\u3001\u904e\u53bb\u306e\u7a0e\u52d9\u8abf\u67fb\u8cc7\u6599\u306a\u3069\u3092\u6f0f\u308c\u306a\u304f\u53d7\u3051\u53d6\u308a\u3001\u65b0\u3057\u3044\u7a0e\u7406\u58eb\u3078\u30b9\u30e0\u30fc\u30ba\u306b\u5f15\u304d\u7d99\u304e\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-5\">\u7a0e\u7406\u58eb\u3092\u9078\u3076\u969b\u306b\u898b\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/span><\/h2>\n<p>\uff08\uff11\uff09\u7d4c\u55b6\u306b\u6570\u5b57\u3092\u6d3b\u304b\u3059\u63d0\u6848\u529b\u304c\u3042\u308b\u304b<br \/>\n\u5358\u306a\u308b\u6570\u5b57\u306e\u5831\u544a\u3067\u306f\u306a\u304f\u3001\u672a\u6765\u3092\u898b\u636e\u3048\u305f\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3084\u6539\u5584\u7b56\u3092\u793a\u3057\u3066\u304f\u308c\u308b\u7a0e\u7406\u58eb\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002\u8a2d\u5099\u6295\u8cc7\u3084\u63a1\u7528\u3001\u8cc7\u91d1\u7e70\u308a\u306a\u3069\u306e\u5224\u65ad\u306b\u76f4\u7d50\u3059\u308b\u63d0\u6848\u304c\u3067\u304d\u308b\u304b\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\uff08\uff12\uff09\u81ea\u793e\u306e\u72b6\u6cc1\u306b\u5408\u3063\u305f\u7d4c\u9a13\u30fb\u5b9f\u7e3e\u304c\u3042\u308b\u304b<br \/>\n\u898f\u6a21\u3084\u696d\u7a2e\u304c\u81ea\u793e\u306b\u5408\u3063\u305f\u4f1a\u793e\u306e\u30b5\u30dd\u30fc\u30c8\u7d4c\u9a13\u304c\u8c4a\u5bcc\u3067\u3042\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u696d\u7a2e\u3084\u898f\u6a21\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u5834\u5408\u3001\u52a9\u8a00\u304c\u73fe\u5b9f\u306b\u5408\u308f\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\uff08\uff13\uff09\u76f8\u8ac7\u3057\u3084\u3059\u304f\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u304c\u53d6\u308a\u3084\u3059\u3044\u304b<br \/>\n\u9577\u671f\u7684\u306a\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u3001\u8cea\u554f\u3084\u76f8\u8ac7\u306b\u6c17\u8efd\u306b\u5fdc\u3058\u3066\u304f\u308c\u308b\u304b\u3001\u7d4c\u55b6\u8005\u304c\u7406\u89e3\u3067\u304d\u308b\u5f62\u3067\u8aac\u660e\u3057\u3066\u304f\u308c\u308b\u304b\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\uff08\uff14\uff09\u7a0e\u52d9\u4ee5\u5916\u306e\u8996\u70b9\u3082\u6301\u3061\u5408\u308f\u305b\u3066\u3044\u308b\u304b<br \/>\n\u9280\u884c\u5bfe\u5fdc\u3001\u8cc7\u91d1\u8abf\u9054\u3001\u88dc\u52a9\u91d1\u6d3b\u7528\u306a\u3069\u3001\u7d4c\u55b6\u5224\u65ad\u306b\u95a2\u308f\u308b\u5e45\u5e83\u3044\u77e5\u8b58\u3092\u6301\u3063\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u5358\u306a\u308b\u7a0e\u52d9\u62c5\u5f53\u8005\u3067\u306f\u306a\u304f\u3001\u7d4c\u55b6\u5168\u4f53\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u6a5f\u80fd\u3067\u304d\u308b\u304b\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<h2><span id=\"i-6\">\u4ea4\u4ee3\u5f8c\u306b\u5931\u6557\u3057\u306a\u3044\u305f\u3081\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/span><\/h2>\n<p>\uff08\uff11\uff09\u696d\u52d9\u7bc4\u56f2\u306e\u660e\u78ba\u5316<br \/>\n\u65b0\u3057\u3044\u7a0e\u7406\u58eb\u304c\u62c5\u5f53\u3059\u308b\u696d\u52d9\u7bc4\u56f2\u3092\u4e8b\u524d\u306b\u660e\u78ba\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u7a0e\u52d9\u306e\u307f\u304b\u3001\u7d4c\u55b6\u53c2\u8b00\u578b\u304b\u3001\u3069\u3053\u307e\u3067\u8e0f\u307f\u8fbc\u3080\u306e\u304b\u3092\u5951\u7d04\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\uff08\uff12\uff09\u60c5\u5831\u5171\u6709\u306e\u4ed5\u7d44\u307f\u3092\u6574\u3048\u308b<br \/>\n\u6708\u6b21\u6c7a\u7b97\u306e\u30c7\u30fc\u30bf\u3084\u7d4c\u55b6\u4f1a\u8b70\u8cc7\u6599\u306e\u3084\u308a\u53d6\u308a\u306a\u3069\u3001\u60c5\u5831\u306e\u6d41\u308c\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u629c\u3051\u6f0f\u308c\u3084\u8aa4\u89e3\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n<p>\uff08\uff13\uff09\u5b9a\u671f\u7684\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306e\u78ba\u4fdd<br \/>\n\u76f8\u8ac7\u3057\u3084\u3059\u3044\u74b0\u5883\u3092\u4f5c\u308b\u305f\u3081\u3001\u5b9a\u671f\u7684\u306a\u9762\u8ac7\u3084\u5831\u544a\u306e\u6a5f\u4f1a\u3092\u8a2d\u5b9a\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002\u610f\u601d\u6c7a\u5b9a\u306e\u9045\u308c\u3084\u8a8d\u8b58\u306e\u30ba\u30ec\u3092\u9632\u304e\u307e\u3059\u3002<\/p>\n<p>\uff08\uff14\uff09\u7d4c\u55b6\u8005\u5074\u306e\u6574\u7406<br \/>\n\u4ea4\u4ee3\u5f8c\u306b\u4f55\u3092\u6539\u5584\u3057\u305f\u3044\u306e\u304b\u3001\u3069\u306e\u60c5\u5831\u3092\u91cd\u8996\u3059\u308b\u304b\u3092\u3042\u3089\u304b\u3058\u3081\u6574\u7406\u3057\u3066\u304a\u304f\u3068\u3001\u7a0e\u7406\u58eb\u3068\u306e\u5354\u529b\u95a2\u4fc2\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span 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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 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