{"id":3454,"date":"2026-10-27T17:05:18","date_gmt":"2026-10-27T08:05:18","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3454"},"modified":"2026-10-27T17:05:18","modified_gmt":"2026-10-27T08:05:18","slug":"difference-adjustment-method","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/difference-adjustment-method","title":{"rendered":"\u5dee\u984d\u88dc\u5145\u6cd5\u306e\u4f1a\u8a08\u51e6\u7406\u306f\uff1f\uff12\u3064\u306e\u52d8\u5b9a\u79d1\u76ee\u3084\u4ed5\u8a33\u4f8b\u3092\u89e3\u8aac"},"content":{"rendered":"

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\n\u30b7\u30f3\u30d7\u30eb\u306b\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u7ba1\u7406\u3067\u304d\u308b\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u300c\u6b8b\u9ad8\u306f\u3069\u3046\u898b\u308c\u3070\u3044\u3044\u306e\u304b\u300d\u300c\u4ed5\u8a33\u3084\u52d8\u5b9a\u79d1\u76ee\u306b\u4e0d\u5b89\u304c\u3042\u308b\u300d<\/strong>\u3068\u3044\u3063\u305f\u7d4c\u7406\u62c5\u5f53\u8005\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n

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1.\u5dee\u984d\u88dc\u5145\u6cd5\u3068\u306f<\/h2>\n

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\n

\u3010\u5dee\u984d\u88dc\u5145\u6cd5\u306e\u300c\u5dee\u984d\u300d\u3068\u306f\u3011<\/strong><\/p>\n

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    \n
  • \u5f53\u671f\u672b\uff08\u6c7a\u7b97\u6574\u7406\u524d\uff09<\/strong>\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u6b8b\u9ad8<\/strong><\/li>\n
  • \u5f53\u671f\u672b\u306b\u5fc5\u8981\u3068\u898b\u7a4d\u3082\u308b<\/strong>\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u898b\u7a4d\u984d<\/strong><\/li>\n<\/ul>\n<\/div>\n

    1-1.\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u304a\u3051\u308b\u5dee\u984d\u88dc\u5145\u6cd5\u3068\u306f<\/h3>\n

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    \u56f3\u2460\u3067\u3044\u3046\u3068\u3001\u671f\u672b600\u3067\u8a08\u4e0a\u3057\u305f\u8cb8\u5012\u5f15\u5f53\u91d1\u306f\u3001\u7fcc\u671f\u306e\u6c7a\u7b97\u6574\u7406\u524d\u306b\u306f400\u306b\u6e1b\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

    \n

    \u3010\u56f3\u2460\u3000\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u52d5\u304d\u3011<\/p>\n

    <\/p>\n

     <\/p>\n<\/div>\n

    \u3053\u306e\u30b1\u30fc\u30b9\u3067\u3001\u7fcc\u671f\u672b\u306b\u65b0\u305f\u306b\u8cb8\u5012\u5f15\u5f53\u91d1600\u3092\u898b\u7a4d\u3082\u3063\u305f\u5834\u5408\u3001\u56f3\u2461\u306e\u3088\u3046\u306b\u5dee\u984d\u306e200\u3092\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u8ffd\u52a0\u8a08\u4e0a\u3059\u308b\u306e\u304c\u5dee\u984d\u88dc\u5145\u6cd5\u3067\u3059\u3002<\/p>\n

    \n

    \u3010\u56f3\u2461\u3000\u5dee\u984d\u88dc\u5145\u6cd5\u306e\u8003\u3048\u65b9\u3011<\/p>\n

    <\/p>\n

     <\/p>\n

     <\/p>\n<\/div>\n

    1-2.\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u4ed5\u8a33\u65b9\u6cd5\u306b\u306f\u6d17\u66ff\u6cd5\u3082\u3042\u308b<\/h3>\n

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    \u6d17\u66ff\u6cd5\u306f\u4e00\u5ea6\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u5168\u984d\u53d6\u308a\u5d29\u3057\u3001\u305d\u306e\u5f8c\u306b\u898b\u7a4d\u984d\u5168\u984d\u3092\u65b0\u305f\u306b\u7e70\u308a\u5165\u308c\u308b\u65b9\u6cd5\u3067\u3059\u3002\u5dee\u984d\u88dc\u5145\u6cd5\u3068\u6d17\u66ff\u6cd5\u306f\u3001\u671f\u672b\u6642\u70b9\u3067\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u6b8b\u9ad8\u3092\u5fc5\u8981\u984d\u306b\u8abf\u6574\u3059\u308b\u305f\u3081\u306e\u4f1a\u8a08\u51e6\u7406<\/strong>\u3067\u3042\u308b\u70b9\u306f\u540c\u3058\u3067\u3059\u304c<\/span>\u6b21\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n
    \u5dee\u984d\u88dc\u5145\u6cd5<\/th>\n\u671f\u672b\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u3068\u8cb8\u5012\u5f15\u5f53\u91d1\u898b\u7a4d\u984d\u306e\u5dee\u984d\u3092\u8a08\u4e0a\u3059\u308b<\/td>\n<\/tr>\n
    \u6d17\u66ff\u6cd5<\/th>\n\u671f\u672b\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u53ce\u76ca\u306b\u632f\u308a\u623b\u3057\u3066\u304b\u3089\u3001\u898b\u7a4d\u3082\u3063\u305f\u8cb8\u5012\u5f15\u5f53\u91d1\u5168\u984d\u3092\u8a08\u4e0a\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u6d17\u66ff\u6cd5\u306f\u632f\u308a\u623b\u3057\u3092\u884c\u3046\u305f\u3081\u3001\u623b\u5165\u984d\u3068\u7e70\u5165\u984d\u3092\u305d\u308c\u305e\u308c\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u304c\u3001\uff12\u30b9\u30c6\u30c3\u30d7\u3067\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u5206\u7ba1\u7406\u306e\u624b\u9593\u306f\u5927\u304d\u3044\u3067\u3059\u3002<\/p>\n

    2.\u5dee\u984d\u88dc\u5145\u6cd5\u306b\u304a\u3051\u308b\uff12\u3064\u306e\u52d8\u5b9a\u79d1\u76ee<\/h2>\n

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    2-1.\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165<\/h3>\n

    \u671f\u672b\u306b\u8a2d\u5b9a\u3059\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u898b\u7a4d\u984d\u306b\u4e0d\u8db3\u304c\u3042\u308b\u5834\u5408\u306b\u5229\u7528\u3059\u308b\u306e\u304c\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u3067\u3059\u3002<\/p>\n

    2-1-1.\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u5897\u3084\u3059\u306e\u304c\u3010\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u3011<\/h5>\n

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    <\/p>\n

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    \n\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u300d\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u7528\u3057\u3001\u671f\u672b\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u3068\u306e\u5dee\u984d\uff08\u4e0d\u8db3\u5206\uff09\u3092\u7e70\u5165\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n

    2-1-2.\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u306b\u8a72\u5f53\u3059\u308b\u969b\u306e\u4f1a\u8a08\u51e6\u7406<\/h5>\n

    \u300c\uff08\u671f\u672b\uff09\u8cb8\u5012\u5f15\u5f53\u91d1 \uff1c\u00a0\u8cb8\u5012\u5f15\u5f53\u91d1\u898b\u7a4d\u984d\u300d<\/strong>\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n

    \n
      \n
    • (\u5f53\u671f\u672b\u30fb\u6c7a\u7b97\u6574\u7406\u524d)\u8cb8\u5012\u5f15\u5f53\u91d1\u6b8b\u9ad8 200<\/li>\n
    • (\u5f53\u671f\u672b)\u8cb8\u5012\u5f15\u5f53\u91d1\u898b\u7a4d\u984d 600<\/li>\n
    • \u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165 400<\/li>\n<\/ul>\n<\/div>\n

      \u3010\u4ed5\u8a33\u4f8b\u3011<\/p>\n\n\n\n\n
      \u501f\u65b9<\/th>\n<\/th>\n\u8cb8\u65b9<\/th>\n<\/th>\n<\/tr>\n
      \u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165<\/td>\n400<\/td>\n\u8cb8\u5012\u5f15\u5f53\u91d1<\/td>\n400<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      \u51e6\u7406\u5185\u5bb9\u3068\u3057\u3066\u306f\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u300d\u306f\u8cbb\u7528<\/strong>\u3001\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\u306f\u8cc7\u7523\u306e\u63a7\u9664<\/strong>\u3067\u3059\u3002<\/p>\n

      2-2.\u8cb8\u5012\u5f15\u5f53\u91d1\u623b\u5165<\/h3>\n

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      2-2-1.\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u6e1b\u3089\u3059\u306e\u304c\u3010\u8cb8\u5012\u5f15\u5f53\u91d1\u623b\u5165\u3011<\/h5>\n

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      <\/p>\n

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      \n\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u623b\u5165\u300d\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u7528\u3057\u3001\u671f\u672b\u304b\u3089\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u5dee\u984d\uff08\u904e\u5206\uff09\u3092\u6e1b\u5c11\u3055\u305b\u307e\u3059\u3002<\/p>\n

      2-2-2.\u8cb8\u5012\u5f15\u5f53\u91d1\u623b\u5165\u306b\u8a72\u5f53\u3059\u308b\u969b\u306e\u4f1a\u8a08\u51e6\u7406<\/h5>\n

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      \n
        \n
      • (\u5f53\u671f\u672b\u30fb\u6c7a\u7b97\u6574\u7406\u524d)\u8cb8\u5012\u5f15\u5f53\u91d1\u6b8b\u9ad8 600<\/li>\n
      • (\u5f53\u671f\u672b)\u8cb8\u5012\u5f15\u5f53\u91d1\u898b\u7a4d\u984d 400<\/li>\n
      • \u8cb8\u5012\u5f15\u5f53\u91d1\u623b\u5165 200<\/li>\n<\/ul>\n<\/div>\n

        \u3010\u4ed5\u8a33\u4f8b\u3011<\/p>\n\n\n\n\n
        \u501f\u65b9<\/th>\n<\/th>\n\u8cb8\u65b9<\/th>\n<\/th>\n<\/tr>\n
        \u8cb8\u5012\u5f15\u5f53\u91d1<\/td>\n200<\/td>\n\u8cb8\u5012\u5f15\u5f53\u91d1\u623b\u5165<\/td>\n200<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u8cb8\u5012\u5f15\u5f53\u91d1\u623b\u5165\u306f\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u6e1b\u984d\u3059\u308b\u305f\u3081\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002\u51e6\u7406\u5185\u5bb9\u306f\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u53ce\u76ca\u3078\u306e\u632f\u308a\u623b\u3057<\/strong>\u3067\u3059\u3002<\/p>\n

        3.\u5dee\u984d\u88dc\u5145\u6cd5\u306f\u4e2d\u5c0f\u4f1a\u8a08\u6307\u91dd\u3067\u539f\u5247\u3068\u3055\u308c\u308b\u51e6\u7406<\/h2>\n

        \u8cb8\u5012\u5f15\u5f53\u91d1\u3067\u306f\u6d17\u66ff\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u3067\u306f\u3001\u5dee\u984d\u88dc\u5145\u6cd5\u304c\u539f\u5247\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

        \u306a\u304a\u3001\u6700\u7d42\u7684\u306a\u5f53\u671f\u7d14\u5229\u76ca\u306f\u5909\u308f\u3089\u306a\u3044\u305f\u3081\u3001\u5dee\u984d\u88dc\u5145\u6cd5\u3068\u6d17\u66ff\u6cd5\u306e\u9055\u3044\u306b\u3088\u3063\u3066\u6cd5\u4eba\u7a0e\u984d\u304c\u5909\u308f\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

        4.\u307e\u3068\u3081<\/h2>\n

        \u5dee\u984d\u88dc\u5145\u6cd5\u306f\u8cb8\u5012\u5f15\u5f53\u91d1\u3067\u591a\u304f\u4f7f\u308f\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u3067\u3059\u3002\u8cb8\u5012\u5f15\u5f53\u91d1\u6b8b\u9ad8\u3068\u898b\u7a4d\u984d\u3068\u306e\u5dee\u984d\u306b\u3088\u3063\u3066\u51e6\u7406\u65b9\u6cd5\u304c\u5909\u308f<\/strong>\u308b<\/strong>\u305f\u3081\u3001\u3069\u3061\u3089\u306e\u30b1\u30fc\u30b9\u3067\u3082\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u81ea\u793e\u3067\u63a1\u7528\u3057\u3066\u3044\u308b\u306e\u304c\u5dee\u984d\u88dc\u5145\u6cd5\u3060\u3068\u3057\u3066\u3082\u3001\u3082\u3046\u4e00\u3064\u306e\u51e6\u7406\u65b9\u6cd5\u3067\u3042\u308b\u6d17\u66ff\u6cd5\u304c\u3042\u308b\u3053\u3068\u306f\u77e5\u3063\u3066\u304a\u304f\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n

        \u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u51e6\u7406\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u3001\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u306a\u3052\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

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