{"id":4196,"date":"2016-04-14T13:07:00","date_gmt":"2016-04-14T04:07:00","guid":{"rendered":"https:\/\/itpropartners.com\/blog\/?p=4196"},"modified":"2022-11-14T22:48:19","modified_gmt":"2022-11-14T13:48:19","slug":"%e6%a5%ad%e5%8b%99%e5%a7%94%e8%a8%97%e5%a5%91%e7%b4%84%e8%80%85%e3%81%a3%e3%81%a6%e6%ba%90%e6%b3%89%e5%be%b4%e5%8f%8e%e3%81%a9%e3%81%86%e3%81%99%e3%82%8c%e3%81%b0%e3%81%84%e3%81%84%e3%81%ae%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/itpropartners.com\/blog\/4196\/","title":{"rendered":"\u696d\u52d9\u59d4\u8a17\u3067\u6e90\u6cc9\u5fb4\u53ce\u306f\u5fc5\u8981\uff1f\u3055\u308c\u308b\u30d1\u30bf\u30fc\u30f3\u3084\u5bfe\u8c61\u3001\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"\n<p>\u3053\u3093\u306b\u3061\u306f <a href=\"https:\/\/itpropartners.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">IT\u30d7\u30ed\u30de\u30ac\u30b8\u30f3<\/a> 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href=\"https:\/\/itpropartners.com\/blog\/14030\/\" title=\"\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3068\u306f\uff1f\u610f\u5473\u3084\u5b9a\u7fa9\u3001\u4ed5\u4e8b\u5185\u5bb9\u3001\u59cb\u3081\u65b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3068\u306f<\/a>\u300d\u3084\u300c<a href=\"https:\/\/itpropartners.com\/blog\/14061\/\" title=\"\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306b\u306a\u308b\u306b\u306f\uff1f\u5fc5\u8981\u624b\u7d9a\u304d\u3084\u6e96\u5099\u3001\u6210\u529f\u3059\u308b\u70ba\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7d39\u4ecb\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306b\u306a\u308b\u306b\u306f<\/a>\u300d\u3068\u3044\u3063\u305f\u8a18\u4e8b\u3082\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u305d\u3082\u305d\u3082\u6e90\u6cc9\u5fb4\u53ce\u3068\u306f<\/h2>\n\n\n\n<p>\u6e90\u6cc9\u5fb4\u53ce\u3068\u306f\u3001\u5f93\u696d\u54e1\u306a\u3069\u306e\u5e74\u9593\u6240\u5f97\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u6240\u5f97\u7a0e\u3092\u4e8b\u696d\u8005\u304c\u3042\u3089\u304b\u3058\u3081\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304f\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6e90\u6cc9\u5fb4\u53ce\u306f\u3001\u7d66\u4e0e\u3092\u652f\u6255\u3046\u4e8b\u696d\u8005\u304c\u5fc5\u305a\u5b9f\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3082\u306e\u3067\u3001\u3053\u308c\u306b\u3088\u3063\u3066\u5f93\u696d\u54e1\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3082\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u304c\u306a\u3051\u308c\u3070\u4f01\u696d\u306b\u5c31\u696d\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\uff08\u3044\u308f\u3086\u308b\u6b63\u793e\u54e1\uff09\u3082\u500b\u4eba\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u5f93\u696d\u54e1\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u6240\u5f97\u7a0e\u3092\u652f\u6255\u3046\u3068\u3044\u3046\u624b\u9593\u3092\u4e8b\u696d\u8005\u304c\u4ee3\u884c\u3057\u3066\u304f\u308c\u3066\u3044\u308b\u3068\u30a4\u30e1\u30fc\u30b8\u3059\u308b\u3068\u5206\u304b\u308a\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306a\u3069\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u6240\u5f97\u7a0e\u3092\u78ba\u5b9a\u3057\u3001\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3082\u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u30e9\u30a4\u30bf\u30fc\u306a\u3089\u3070\u539f\u7a3f\u6599\u304c\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5b9f\u969b\u306b\u306f\u3001\u3059\u3079\u3066\u306e\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u308a\u307e\u305b\u3093\u304c\u3001\u5951\u7d04\u76f8\u624b\u304c\u6cd5\u4eba\u3060\u3063\u305f\u5834\u5408\u30841\u56de\u306e\u5831\u916c\u91d1\u984d\u304c5\u4e07\u5186\u3092\u8d85\u3048\u308b\u3088\u3046\u306a\u91d1\u984d\u3060\u3063\u305f\u5834\u5408\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3067\u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u91d1\u984d\u3092\u3059\u3079\u3066\u628a\u63e1\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u306a\u305c\u306a\u3089\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3068\u304d\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u3067\u5dee\u3057\u5f15\u304b\u308c\u305f\u984d\u304c\u5fc5\u8981\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6e90\u6cc9\u5fb4\u53ce\u306f\u6240\u5f97\u7a0e\u306e\u524d\u6255\u3044\u3067\u3059\u306e\u3067\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u91d1\u984d\u3092\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u6240\u5f97\u7a0e\u30922\u91cd\u306b\u652f\u6255\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u5fc5\u305a\u6b63\u78ba\u306a\u7d0d\u7a0e\u984d\u3092\u8a18\u9332\u3057\u3066\u304a\u304f\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u30d1\u30bf\u30fc\u30f3<\/h2>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u3001\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u30d1\u30bf\u30fc\u30f3\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3059\u3079\u3066\u306e\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u5831\u916c\u304c\u6e90\u6cc9\u5fb4\u53ce\u5bfe\u8c61\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u3053\u3067\u306f\u3001\u500b\u4eba\u3067\u5831\u916c\u3092\u53d7\u3051\u53d6\u308b\u969b\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u9805\u76ee\u3084\u7bc4\u56f2\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3061\u306a\u307f\u306b\u3001IT\u30a8\u30f3\u30b8\u30cb\u30a2\u304c\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u3067\u884c\u3046\u8981\u4ef6\u5b9a\u7fa9\u3084\u30d7\u30ed\u30b0\u30e9\u30df\u30f3\u30b0\u3001\u30c6\u30b9\u30c8\u306a\u3069\u306e\u5831\u916c\u306f\u3001\u4ee5\u4e0b8\u9805\u76ee\u306b\u306f\u5165\u3063\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u539f\u7a3f\u6599\u3084\u8b1b\u6f14\u6599<\/li>\n\n\n\n<li>\u7279\u5b9a\u306e\u8cc7\u683c\u3092\u6301\u3064\u4eba\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1<\/li>\n\n\n\n<li>\u30d7\u30ed\u30b9\u30dd\u30fc\u30c4\u9078\u624b\u3084\u5916\u4ea4\u54e1\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1<\/li>\n\n\n\n<li>\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c\u652f\u6255\u57fa\u91d1\u304c\u652f\u6255\u3046\u8a3a\u7642\u5831\u916c<\/li>\n\n\n\n<li>\u82b8\u80fd\u3084\u30c6\u30ec\u30d3\u653e\u9001\u7b49\u306e\u51fa\u6f14\u306b\u5bfe\u3059\u308b\u5831\u916c\u30fb\u6599\u91d1<\/li>\n\n\n\n<li>\u5bb4\u4f1a\u7b49\u5ba2\u306b\u5bfe\u3057\u3066\u63a5\u5f85\u7b49\u3092\u884c\u3046\u696d\u52d9\u3078\u306e\u5831\u916c\u30fb\u6599\u91d1<\/li>\n\n\n\n<li>\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u7d04\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4e00\u6642\u7684\u306b\u652f\u6255\u3046\u5951\u7d04\u91d1<\/li>\n\n\n\n<li>\u5e83\u544a\u5ba3\u4f1d\u306e\u305f\u3081\u306e\u8cde\u91d1\u3084\u99ac\u4e3b\u306b\u652f\u6255\u3046\u7af6\u99ac\u306e\u8cde\u91d1<\/li>\n<\/ul>\n\n\n\n<p>\u5f15\u7528\uff1a <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2792.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.2792 \u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u5831\u916c\u30fb\u6599\u91d1\u7b49\u3068\u306f\uff5c\u91d1\u878d\u5e81<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u539f\u7a3f\u6599\u3084\u8b1b\u6f14\u6599\u306a\u3069<\/h3>\n\n\n\n<p>\u539f\u7a3f\u6599\u3084\u8b1b\u6f14\u6599\u306a\u3069\u3068\u306f\u3001\u8a18\u4e8b\u306e\u57f7\u7b46\u3084\u8b1b\u6f14\u306b\u767b\u58c7\u3057\u305f\u969b\u306e\u5831\u916c\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001Web\u3084\u96d1\u8a8c\u306e\u30e9\u30a4\u30bf\u30fc\u304c\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u306b\u3088\u3063\u3066\u5831\u916c\u3092\u5f97\u305f\u5834\u5408\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u61f8\u8cde\u5fdc\u52df\u4f5c\u54c1\u7b49\u306e\u5165\u9078\u8005\u306b\u652f\u6255\u3046\u8cde\u91d1\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u4eba\u306b\u5bfe\u3057\u30661\u56de\u306b\u652f\u6255\u3046\u91d1\u984d\u304c5\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u3057\u306a\u304f\u3066\u3082\u3088\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7279\u5b9a\u306e\u8cc7\u683c\u3092\u6301\u3064\u4eba\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1<\/h3>\n\n\n\n<p>\u7279\u5b9a\u306e\u8cc7\u683c\u3092\u6301\u3064\u4eba\u3068\u306f\u3001\u5f01\u8b77\u58eb\u3084\u516c\u8a8d\u4f1a\u8a08\u58eb\u3001\u53f8\u6cd5\u66f8\u58eb\u306a\u3069\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u5f01\u8b77\u58eb\u304c\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u306b\u3088\u3063\u3066\u696d\u52d9\u3092\u3057\u305f\u5834\u5408\u3001\u305d\u3053\u3067\u767a\u751f\u3059\u308b\u5831\u916c\u306f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u30011\u56de\u306b\u652f\u6255\u3046\u5831\u916c\u984d\u304c5\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u3057\u306a\u304f\u3066\u3082\u3088\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30d7\u30ed\u30b9\u30dd\u30fc\u30c4\u9078\u624b\u3084\u5916\u4ea4\u54e1\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1<\/h3>\n\n\n\n<p>\u30d7\u30ed\u91ce\u7403\u306e\u9078\u624b\u3084\u30d7\u30ed\u30b5\u30c3\u30ab\u30fc\u9078\u624b\u3001\u30d7\u30ed\u30c6\u30cb\u30b9\u9078\u624b\u3001\u30e2\u30c7\u30eb\u306b\u652f\u6255\u3046\u5831\u916c\u3082\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30d7\u30ed\u91ce\u7403\u30fb\u30d7\u30ed\u30b5\u30c3\u30ab\u30fc\u9078\u624b\u306e\u5e74\u4ff8\u3001\u30d7\u30ed\u30c6\u30cb\u30b9\u9078\u624b\u306e\u8cde\u91d1\u306a\u3069\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u5916\u4ea4\u54e1\u3078\u652f\u6255\u3046\u5831\u916c\u3082\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u5916\u4ea4\u54e1\u3068\u306f\u3001\u5916\u4ea4\u54e1\u3001\u96c6\u91d1\u4eba\u3001\u96fb\u529b\u91cf\u8a08\u306e\u691c\u91dd\u4eba\u306a\u3069\u3092\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c\u652f\u6255\u57fa\u91d1\u304c\u652f\u6255\u3046\u8a3a\u7642\u5831\u916c<\/h3>\n\n\n\n<p>\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c\u652f\u6255\u57fa\u91d1\u3068\u306f\u3001\u75c5\u9662\u3084\u85ac\u5c40\u304b\u3089\u8a3a\u7642\u306b\u95a2\u308f\u308b\u533b\u7642\u8cbb\u306e\u8acb\u6c42\u304c\u6b63\u3057\u3044\u304b\u3092\u5be9\u67fb\u3057\u3066\u3001\u533b\u7642\u6a5f\u95a2\u3078\u533b\u7642\u8cbb\u3092\u652f\u6255\u3046\u57fa\u91d1\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u75c5\u9662\u3084\u85ac\u5c40\u304c\u53d7\u3051\u53d6\u308b\u5831\u916c\u306b\u5bfe\u3057\u3066\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c\u652f\u6255\u57fa\u91d1\u304c\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u82b8\u80fd\u3084\u30c6\u30ec\u30d3\u653e\u9001\u7b49\u306e\u51fa\u6f14\u306b\u5bfe\u3059\u308b\u5831\u916c\u30fb\u6599\u91d1<\/h3>\n\n\n\n<p>\u6620\u753b\u3084\u6f14\u5287\u3001\u97f3\u697d\u3084\u6f2b\u624d\u306a\u3069\u3092\u884c\u3046\u3044\u308f\u3086\u308b\u82b8\u80fd\u4eba\u304c\u30c6\u30ec\u30d3\u306b\u51fa\u6f14\u3057\u305f\u3068\u304d\u306b\u53d7\u3051\u53d6\u308b\u5831\u916c\u3082\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u82b8\u80fd\u4eba\u304c\u6240\u5c5e\u3059\u308b\u82b8\u80fd\u30d7\u30ed\u30c0\u30af\u30b7\u30e7\u30f3\u3092\u500b\u4eba\u304c\u904b\u55b6\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3082\u305d\u306e\u500b\u4eba\u306b\u652f\u6255\u308f\u308c\u308b\u5831\u916c\u306f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5bb4\u4f1a\u7b49\u5ba2\u306b\u5bfe\u3057\u3066\u63a5\u5f85\u7b49\u3092\u884c\u3046\u696d\u52d9\u3078\u306e\u5831\u916c\u30fb\u6599\u91d1<\/h3>\n\n\n\n<p>\u30db\u30c6\u30eb\u3084\u65c5\u9928\u306a\u3069\u3067\u884c\u308f\u308c\u308b\u5bb4\u4f1a\u3067\u3001\u63a5\u5f85\u3092\u884c\u3046\u696d\u52d9\u306b\u652f\u6255\u308f\u308c\u308b\u5831\u916c\u3082\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u30d0\u30f3\u30b1\u30c3\u30c8\u30db\u30b9\u30c6\u30b9\u3001\u30b3\u30f3\u30d1\u30cb\u30aa\u30f3\u3001\u30d0\u30fc\u3001\u30ad\u30e3\u30d0\u30ec\u30fc\u306a\u3069\u306b\u52e4\u3081\u308b\u30db\u30b9\u30c6\u30b9\u306e\u5831\u916c\u3082\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u7d04\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4e00\u6642\u7684\u306b\u652f\u6255\u3046\u5951\u7d04\u91d1<\/h3>\n\n\n\n<p>\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u7d04\u3059\u308b\u3053\u3068\u306b\u5bfe\u3059\u308b\u5951\u7d04\u91d1\u3082\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306e\u5951\u7d04\u91d1\u306a\u3069\u304c\u4ee3\u8868\u7684\u306a\u4e8b\u4f8b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5e83\u544a\u5ba3\u4f1d\u306e\u305f\u3081\u306e\u8cde\u91d1\u3084\u99ac\u4e3b\u306b\u652f\u6255\u3046\u7af6\u99ac\u306e\u8cde\u91d1<\/h3>\n\n\n\n<p>\u5e83\u544a\u5ba3\u4f1d\u306e\u305f\u3081\u306e\u8cde\u91d1\u3068\u306f\u3001\u4e8b\u696d\u3092\u55b6\u3080\u500b\u4eba\u3084\u6cd5\u4eba\u304c\u5546\u54c1\u306e\u5ba3\u4f1d\u306e\u305f\u3081\u306b\u652f\u6255\u3046\u8cde\u91d1\u3084\u5546\u54c1\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u306e\u5f53\u9078\u8005\u306b\u73fe\u91d1\u3084\u7269\u54c1\u3092\u5831\u916c\u3068\u3057\u3066\u9001\u308b\u5834\u5408\u3001\u305d\u306e\u91d1\u54c1\u306e\u4fa1\u984d\u304c\u8cde\u91d1\u984d\u306b\u306a\u308a\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u696d\u52d9\u59d4\u8a17\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u3001\u696d\u52d9\u59d4\u8a17\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u7a0e\u7387\u3068\u8a08\u7b97\u5f0f\u3092\u78ba\u8a8d\u3057\u3066\u305d\u306e\u8a08\u7b97\u4f8b\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6e90\u6cc9\u5fb4\u53ce\u306e\u7a0e\u7387\u3068\u8a08\u7b97\u5f0f<\/li>\n\n\n\n<li>\u6e90\u6cc9\u5fb4\u53ce\u984d\u306e\u8a08\u7b97\u4f8b<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u6e90\u6cc9\u5fb4\u53ce\u306e\u7a0e\u7387\u3068\u8a08\u7b97\u5f0f<\/h3>\n\n\n\n<p>\u6e90\u6cc9\u5fb4\u53ce\u306e\u7a0e\u7387\u306f\u3001\u305d\u306e\u5831\u916c\u984d\u306b\u3088\u3063\u30662\u7a2e\u985e\u306b\u308f\u304b\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5831\u916c\u984d\u304c100\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff1a\u7a0e\u7387=10.21%<\/li>\n\n\n\n<li>\u5831\u916c\u984d\u304c100\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\uff1a\u7a0e\u7387=20.42%<\/li>\n<\/ul>\n\n\n\n<p>\u5b9f\u969b\u306b\u3042\u306a\u305f\u306e\u5831\u916c\u984d\u3092\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th><\/th><th>\u7a0e\u7387<\/th><th>\u6e90\u6cc9\u5fb4\u53ce\u984d<\/th><\/tr><\/thead><tbody><tr><td>\u5831\u916c\u984d\u304c100\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408<\/td><td>10.21%<\/td><td>\u3010\u5831\u916c\u984d\u3011 \u00d7 10.21%<\/td><\/tr><tr><td>\u5831\u916c\u984d\u304c100\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<\/td><td>20.42%<\/td><td>\uff08\u3010\u5831\u916c\u984d\u3011 \u2013 100\u4e07\u5186\uff09\u00d7 20.42% + 102,100\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066<\/h4>\n\n\n\n<p>2020\u5e7411\u6708\u6642\u70b9\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306b\u306f\u3001\u6240\u5f97\u7a0e\u306b\u300c\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u300d\u3082\u52a0\u308f\u3063\u305f\u7a0e\u7387\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3068\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u304c\u652f\u6255\u3046\u7d66\u4e0e\u3084\u9000\u8077\u6240\u5f97\u304c\u5bfe\u8c61\u3068\u306a\u308b\u7a0e\u91d1\u3067\u3001\u6771\u65e5\u672c\u5927\u9707\u707d\u306b\u3088\u308b\u88ab\u707d\u5730\u5fa9\u8208\u3092\u652f\u3048\u308b\u305f\u3081\u306e\u8ca1\u6e90\u78ba\u4fdd\u304c\u76ee\u7684\u3068\u3055\u308c\u3066\u3044\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u30012013\u5e741\u67081\u65e5\u304b\u30892037\u5e7412\u670831\u65e5\u307e\u3067\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u6700\u9577\u306725\u5e74\u9593\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u30012037\u5e7412\u670831\u65e5\u4ee5\u964d\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f\u5909\u66f4\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e0a\u8ff0\u3057\u305f\u7a0e\u7387\u306e\u300c10.21%\u300d\u3068\u300c20.42%\u300d\u3068\u3044\u3046\u6570\u5024\u306e\u3046\u3061\u3001\u7aef\u6570\u3068\u3057\u3066\u8868\u8a18\u3055\u308c\u3066\u3044\u308b\u300c0.21%\u300d\u3068\u300c0.42\uff05\u300d\u304c\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u5225\u306e\u7a0e\u91d1\u3067\u3059\u304c\u3001\u6e90\u6cc9\u5fb4\u53ce\u3067\u306f\u3053\u306e2\u3064\u3092\u5408\u308f\u305b\u305f\u7a0e\u7387\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u3082\u5408\u8a08\u984d\u304c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6e90\u6cc9\u5fb4\u53ce\u984d\u306e\u8a08\u7b97\u4f8b<\/h3>\n\n\n\n<p>\u5b9f\u969b\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u306e\u8a08\u7b97\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5831\u916c\u984d\u304c100\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\uff1a\u7a0e\u7387=10.21%<\/li>\n<\/ul>\n\n\n\n<p>\u5831\u916c\u984d\u304c20\u4e07\u5186\u306e\u5834\u5408\u3067\u3059\u3002<\/p>\n\n\n\n<p>200,000 \u00d7 10.21% = 20,420<\/p>\n\n\n\n<p>20\u4e07\u5186\u306e\u5831\u916c\u984d\u3067\u306f\u300120,420\u5186\u306e\u6e90\u6cc9\u5fb4\u53ce\u304c\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5b9f\u969b\u306b\u5165\u91d1\u3055\u308c\u308b\u91d1\u984d\u306f179,580\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5831\u916c\u984d\u304c100\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\uff1a\u7a0e\u7387=20.42%<\/li>\n<\/ul>\n\n\n\n<p>\u5831\u916c\u984d\u304c120\u4e07\u5186\u306e\u5834\u5408\u3067\u3059\u3002<\/p>\n\n\n\n<p>\uff081,200,000 \u2013 1000,000\uff09 \u00d7 20.42% + 102,100 = 142,940<\/p>\n\n\n\n<p>120\u4e07\u5186\u306e\u5831\u916c\u984d\u3067\u306f\u3001142,940\u5186\u306e\u6e90\u6cc9\u5fb4\u53ce\u304c\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5b9f\u969b\u306b\u5165\u91d1\u3055\u308c\u308b\u91d1\u984d\u306f1,057,060\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6e90\u6cc9\u5fb4\u53ce\u306f\u6d88\u8cbb\u7a0e\u3092\u542b\u3081\u308b\uff1f<\/h2>\n\n\n\n<p>\u6e90\u6cc9\u5fb4\u53ce\u306f\u3001\u6d88\u8cbb\u7a0e\u3092\u542b\u3081\u305f\u5831\u916c\u984d\u306b\u3088\u3063\u3066\u8a08\u7b97\u3055\u308c\u308b\u3053\u3068\u304c\u539f\u5247\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u305d\u308c\u306f\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3055\u308c\u308b\u533a\u5206\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u3042\u306a\u305f\u304c\u51fa\u3059\u8acb\u6c42\u66f8\u5185\u3067\u5831\u916c\u984d\u3068\u6d88\u8cbb\u7a0e\u3092\u5225\u3005\u306b\uff08\u5831\u916c\u984d\u3092\u7a0e\u629c\u304d\u3067\uff09\u8a18\u8f09\u3057\u3066\u308b\u5834\u5408\u306b\u306f\u3001\u7a0e\u629c\u304d\u306e\u91d1\u984d\u3067\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u822c\u7684\u306b\u306f\u3001\u5831\u916c\u984d\u3068\u6d88\u8cbb\u7a0e\u3092\u5225\u3005\u306b\u8a18\u8f09\u3057\u307e\u3059\u306e\u3067\u7a0e\u629c\u304d\u306e\u91d1\u984d\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 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