{"id":462,"date":"2024-12-11T10:00:33","date_gmt":"2024-12-11T01:00:33","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/cms\/?p=462"},"modified":"2025-09-18T19:05:40","modified_gmt":"2025-09-18T10:05:40","slug":"account-item-fixed-asset-tax","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/account-item-fixed-asset-tax","title":{"rendered":"\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u52d8\u5b9a\u79d1\u76ee\u3068\u306f\uff1f\u7d4c\u8cbb\u51e6\u7406\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u4ed5\u8a33\u4f8b\u3092\u89e3\u8aac"},"content":{"rendered":"

\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u3069\u306e\u52d8\u5b9a\u79d1\u76ee\u306b\u5206\u985e\u3059\u3079\u304d\u304b\u3001\u304a\u60a9\u307f\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\n

\u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u308b\u3068\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u300c\u79df\u7a0e\u516c\u8ab2\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002
\n<\/strong><\/span>\u307e\u305f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e<\/strong><\/span>\u3059\u3002<\/span><\/strong><\/p>\n

\u3053\u308c\u3089\u3092\u628a\u63e1\u3057\u3066\u9069\u5207\u306b\u7d4c\u7406\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u306f\u3001\u7a0e\u52d9\u4e0a\u3001\u7d4c\u55b6\u7ba1\u7406\u4e0a\u306b\u304a\u3044\u3066\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u521d\u3081\u3066\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u51e6\u7406\u3059\u308b\u65b9\u3084\u7d4c\u7406\u306e\u521d\u5fc3\u8005\u306e\u65b9\u306b\u3068\u3063\u3066\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u3084\u4ed5\u8a33\u65b9\u6cd5\u306b\u95a2\u3057\u3066\u306f\u4e0d\u5b89\u304c\u5927\u304d\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

\u3053\u306e\u8a18\u4e8b\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u52d8\u5b9a\u79d1\u76ee\u306e\u6b63\u3057\u3044\u4ed5\u8a33\u65b9\u6cd5<\/strong>\u306b\u3064\u3044\u3066\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u3082\u6cd5\u4eba\u7d4c\u55b6\u8005\u306e\u65b9\u3082\u5fc5\u305a\u7406\u89e3\u304c\u6df1\u307e\u308a\u307e\u3059\u3002\u305c\u3072\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/p>\n

1.\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u79df\u7a0e\u516c\u8ab2\u300d<\/h2>\n

\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u79df\u7a0e\u516c\u8ab2<\/span><\/strong>\u300d\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/span><\/p>\n

\u79df\u7a0e\u516c\u8ab2\u3068\u306f\u3001\u4f01\u696d\u3084\u4e8b\u696d\u4e3b\u304c\u652f\u6255\u3046\u7a0e\u91d1\u3084\u516c\u7684\u306a\u8cbb\u7528\u306b\u95a2\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u5370\u7d19\u7a0e\u3001\u81ea\u52d5\u8eca\u7a0e\u306a\u3069\u306e\u516c\u7684\u306a\u652f\u51fa\u304c\u767a\u751f\u3057\u305f\u969b\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002
\n\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u7d4c\u8cbb\u3068\u3057\u3066\u6271\u3048\u308b<\/strong>\u305f\u3081\u3001\u4e07\u304c\u4e00\u306b\u3082\u8131\u7a0e\u3092\u7591\u308f\u308c\u3066\u3057\u307e\u308f\u306a\u3044\u3088\u3046\u306b\u3001\u6b63\u3057\u3044\u52d8\u5b9a\u79d1\u76ee\u306b\u5206\u985e\u3057\u3066\u9069\u5207\u306b\u7d4c\u7406\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u3001\u3088\u308a\u4e00\u5c64\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

2.\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d4c\u8cbb\u7b97\u5165\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/h2>\n

\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u7b97\u5165\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u4e3b\u306b\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u7d0d\u3081\u305f\u65e5<\/strong>\u300d\u3068\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u305f\u65e5<\/strong>\u300d\u306e2\u3064\u304c\u3042\u308a\u307e\u3059\u3002\u7d4c\u8cbb\u51e6\u7406\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\uff08\u73fe\u91d1\u4e3b\u7fa9\u307e\u305f\u306f\u767a\u751f\u4e3b\u7fa9\uff09\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u8907\u5f0f\u7c3f\u8a18\u304c\u5fc5\u9808\u3068\u306a\u308b\u6cd5\u4eba\u3084\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u9752\u8272\u7533\u544a\u3092\u884c\u3046\u5834\u5408\uff0865\u4e07\u5186\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\uff09\u306f\u3001\u767a\u751f\u4e3b\u7fa9\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002\u305d\u308c\u4ee5\u5916\u3067\u3042\u308c\u3070<\/span><\/span>\u3069\u3061\u3089\u3092\u9078\u3093\u3067\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5fc5\u305a\u3069\u3061\u3089\u304b\u7247\u65b9\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u4e00\u8cab\u3055\u305b\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

\u3053\u3053\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u7279\u5fb4\u3084\u3001\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

2-1.\u7d0d\u3081\u305f\u65e5\u306b\u7d4c\u8cbb\u7b97\u5165<\/h3>\n

\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u4ed8\u65e5<\/span><\/strong>\u3092\u57fa\u6e96\u306b\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u3053\u306e\u65b9\u6cd5\u306f\u300c\u73fe\u91d1\u4e3b\u7fa9<\/strong>\u300d\u3068\u547c\u3070\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3001\u5b9f\u969b\u306b\u73fe\u91d1\u304c\u652f\u6255\u308f\u308c\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u7d4c\u8cbb\u3092\u8a18\u9332\u3057\u307e\u3059\u3002
\n\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u591a\u304f\u63a1\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u652f\u6255\u3044\u306e\u4e8b\u5b9f\u3092\u3082\u3063\u3066\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u30b7\u30f3\u30d7\u30eb\u306a\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/p>\n\n\n\n\n\n
\u7279\u5fb4<\/span><\/strong><\/td>\n\u30e1\u30ea\u30c3\u30c8<\/span><\/strong><\/td>\n\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/strong><\/td>\n<\/tr>\n
\u652f\u6255\u3044\u306e\u4e8b\u5b9f\u3092\u7d4c\u8cbb\u306e\u8a08\u4e0a\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u3059\u308b<\/td>\n\u652f\u6255\u3044\u3068\u7d4c\u8cbb\u8a08\u4e0a\u304c\u4e00\u81f4\u3059\u308b\u305f\u3081\u3001\u7279\u5225\u306a\u8a18\u9332\u7ba1\u7406\u3092\u884c\u3046\u5fc5\u8981\u304c\u306a\u304f\u3001\u624b\u9593\u304c\u5c11\u306a\u3044<\/strong><\/td>\n\u7d4c\u55b6\u6210\u7e3e\u306b\u30ba\u30ec\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027<\/strong>\u304c\u3042\u308b(<\/span>\u4f8b\u3048\u3070\u3001\u4f1a\u8a08\u5e74\u5ea6\u672b\u306b\u672a\u6255\u91d1\u304c\u3042\u308b\u5834\u5408\u3001\u7fcc\u5e74\u5ea6\u306b\u652f\u6255\u3063\u305f\u91d1\u984d\u304c\u305d\u306e\u5e74\u5ea6\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u53cd\u6620\u3055\u308c\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u8ca0\u62c5\u3068\u7d4c\u8cbb\u306e\u767a\u751f\u6642\u671f\u306b\u30ba\u30ec\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308b)<\/span><\/td>\n<\/tr>\n
\u5b9f\u969b\u306b\u304a\u91d1\u304c\u52d5\u3044\u305f\u6642\u70b9\u3067\u7d4c\u8cbb\u3092\u8a18\u9332\u3059\u308b<\/td>\n\u53ce\u652f\u306e\u52d5\u304d\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u305f\u3081\u3001\u30b7\u30f3\u30d7\u30eb\u3067\u73fe\u91d1\u53ce\u652f\u306e\u7ba1\u7406\u304c\u3057\u3084\u3059\u3044<\/strong><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2-2.\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u305f\u65e5\u306b\u7d4c\u8cbb\u7b97\u5165<\/h3>\n

\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7d0d\u4ed8\u984d\u304c\u78ba\u5b9a\u3057\u305f\u6642\u70b9<\/span><\/strong>\u3067\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u3053\u3061\u3089\u306f\u300c\u767a\u751f\u4e3b\u7fa9<\/strong>\u300d\u306b\u57fa\u3065\u3044\u305f\u4f1a\u8a08\u51e6\u7406\u3067\u3001\u7279\u306b\u6cd5\u4eba\u4f1a\u8a08\u3067\u63a1\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u65b9\u6cd5\u3067\u3059\u3002
\n<\/span>\u767a\u751f\u4e3b\u7fa9\u3067\u306f\u3001\u652f\u6255\u3044\u304c\u5b8c\u4e86\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u7a0e\u984d\u304c\u78ba\u5b9a\u3057\u305f\u6642\u70b9\u3067\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u305f\u3081\u3001\u6b63\u78ba\u306a\u7d4c\u55b6\u6210\u7e3e\u304c\u53cd\u6620\u3055\u308c\u3084\u3059\u3044\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n\n\n
\u7279\u5fb4<\/span><\/strong><\/td>\n\u30e1\u30ea\u30c3\u30c8<\/span><\/strong><\/td>\n\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/strong><\/td>\n<\/tr>\n
\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u305f\u6642\u70b9\u3067\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u305f\u3081\u3001\u8cbb\u7528\u767a\u751f\u306e\u4e8b\u5b9f\u3092\u3082\u3068\u306b\u3057\u305f\u7d4c\u8cbb\u8a08\u4e0a\u304c\u53ef\u80fd<\/td>\n\u652f\u6255\u3044\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u5de6\u53f3\u3055\u308c\u305a\u3001\u5b9f\u969b\u306b\u767a\u751f\u3057\u305f\u8cbb\u7528\u3092\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u308b<\/td>\n\u652f\u6255\u3044\u524d\u306b\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3001\u672a\u6255\u91d1\u306e\u7ba1\u7406\u306a\u3069\u306e\u624b\u9593\u304c\u5897\u3048\u308b<\/span><\/td>\n<\/tr>\n
\u652f\u6255\u3044\u304c\u672a\u5b8c\u4e86\u3067\u3082\u7d4c\u8cbb\u3092\u8a18\u9332\u3059\u308b<\/td>\n\u6c7a\u7b97\u6642\u306b\u672a\u6255\u91d1\u304c\u3042\u3063\u3066\u3082\u3001\u7fcc\u5e74\u5ea6\u306b\u652f\u6255\u3046\u5206\u3092\u3042\u3089\u304b\u3058\u3081\u8a08\u4e0a\u3067\u304d\u3001\u7d4c\u55b6\u6210\u7e3e\u3084\u8ca1\u52d9\u72b6\u614b\u3092\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u306b\u628a\u63e1\u3067\u304d\u308b<\/span><\/td>\n\u5b9f\u969b\u306e\u652f\u51fa\u306f\u7fcc\u671f\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u3001<\/span>\u73fe\u91d1\u6d41\u51fa\u3068\u72b6\u6cc1\u304c\u4e00\u81f4\u3057\u306a\u3044\u3053\u3068\u304c\u3042\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u73fe\u91d1\u4e3b\u7fa9\u30fb\u767a\u751f\u4e3b\u7fa9\u306e\u3069\u3061\u3089\u3092\u9078\u3076\u304b\u306f\u3001\u4e8b\u696d\u898f\u6a21\u3084\u4f1a\u8a08\u30dd\u30ea\u30b7\u30fc\u306b\u5fdc\u3058\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3067\u306f\u30b7\u30f3\u30d7\u30eb\u306a\u73fe\u91d1\u4e3b\u7fa9\u3092\u3001\u8ca1\u52d9\u72b6\u6cc1\u306e\u6b63\u78ba\u306a\u628a\u63e1\u304c\u6c42\u3081\u3089\u308c\u308b\u6cd5\u4eba\u3067\u306f\u767a\u751f\u4e3b\u7fa9\u3092\u63a1\u7528\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n

3.\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u4ed5\u8a33\u4f8b<\/h2>\n

3-1.\u7d0d\u3081\u305f\u65e5\u306b\u7d4c\u8cbb\u7b97\u5165\u3057\u305f\u5834\u5408<\/h3>\n

\u7d0d\u4ed8\u65e5\u306b\u8a08\u4e0a\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33\u4f8b<\/strong><\/span>\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n\n
\u501f\u65b9<\/span><\/strong><\/td>\n\u8cb8\u65b9<\/span><\/strong><\/td>\n<\/tr>\n
\u79df\u7a0e\u516c\u8ab2\u3000\u25cb\u25cb\u5186<\/td>\n\u73fe\u91d1\u3000\u25cb\u25cb\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u307e\u305f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u5206\u5272\u3067\u7d0d\u3081\u305f\u5834\u5408\u306f\u3001\u5206\u5272\u7d0d\u4ed8\u3057\u305f\u65e5\u3054\u3068\u306b\u4e0a\u8a18\u4ed5\u8a33\u4f8b\u306b\u5247\u3063\u3066\u3001\u5206\u5272\u3057\u305f\u91d1\u984d\u5206\u3092\u4ed5\u8a33\u3057\u307e\u3059\u3002<\/p>\n

3-2.\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u305f\u65e5\u306b\u7d4c\u8cbb\u7b97\u5165\u3057\u305f\u5834\u5408<\/h3>\n

\u91d1\u984d\u78ba\u5b9a\u65e5\u306b\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33\u4f8b<\/span><\/strong>\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u307e\u3060\u5b9f\u969b\u306b\u306f\u7d0d\u4ed8\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u8cb8\u65b9\u306f\u672a\u6255\u91d1<\/strong>\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n
\u501f\u65b9<\/span><\/strong><\/td>\n\u8cb8\u65b9<\/span><\/strong><\/td>\n<\/tr>\n
\u79df\u7a0e\u516c\u8ab2\u3000\u25cb\u25cb\u5186<\/td>\n\u672a\u6255\u91d1\u3000\u25cb\u25cb\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u91d1\u984d\u78ba\u5b9a\u6642\u306f\u501f\u65b9\u306b\u79df\u7a0e\u516c\u8ab2\u3001\u8cb8\u65b9\u306b\u672a\u6255\u91d1\u3092\u8a08\u4e0a\u3057\u3066\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u65e5\u306b\u306a\u3063\u3066\u304b\u3089\u3001\u652f\u6255\u3044\u91d1\u984d\u306b\u5fdc\u3058\u3066\u672a\u6255\u91d1\u3092\u501f\u65b9\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u672a\u6255\u91d1\u3092\u6e1b\u3089\u3057\u3066\u3044\u304f\u3044\u3046\u51e6\u7406\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

4.\u6cd5\u4eba\u304c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u7d0d\u3081\u308b\u5834\u5408<\/h2>\n

\u6cd5\u4eba\u304c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u652f\u6255\u3046\u5834\u5408\u3001\u6cd5\u4eba\u306f\u8907\u5f0f\u7c3f\u8a18\u3092<\/strong><\/span>\u5229\u7528\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u767a\u751f\u4e3b\u7fa9\u3067<\/span><\/strong><\/span>\u200b\u8a08\u4e0a<\/span><\/strong><\/span>\u3092\u884c\u3046\u3053\u3068\u304c\u539f\u5247\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u306f<\/span>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u4e00\u90e8\u3092\u672a\u6255\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u4e00\u4f8b\u3068\u3057\u3066\u30019\u6708\u306b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u305d\u306e\u91d1\u984d\u304c\u6c7a\u5b9a\u3057\u305f\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002
\n<\/span>\u3053\u306e\u5834\u5408\u30019\u6708\u5206\u306e\u7a0e\u984d\u3092\u672a\u6255\u91d1\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002\u4ed5\u8a33\u4f8b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n\n
\u501f\u65b9<\/span><\/strong><\/td>\n\u8cb8\u65b9<\/span><\/strong><\/td>\n<\/tr>\n
\u79df\u7a0e\u516c\u8ab2\u3000\u25cb\u25cb\u5186(9\u6708\u5206<\/span>)<\/td>\n\u672a\u6255\u91d1\u3000\u25cb\u25cb\u5186(9\u6708\u5206<\/span>)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u3053\u306e\u3088\u3046\u306b\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f\u539f\u5247\u7684\u306b\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u91d1\u984d\u78ba\u5b9a\u65e5\u306b\u8a08\u4e0a<\/strong>\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

5.\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u5bb6\u4e8b\u6309\u5206\u3092\u3057\u3066\u3001\u4e00\u90e8\u3092\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b<\/h2>\n

\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u81ea\u5b85\u3092\u4ed5\u4e8b\u5834\u3068\u3057\u3066\u4f7f\u3063\u3066\u3044\u308b<\/strong>\u3068\u304d\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u5fc5\u8981\u7d4c\u8cbb\u3068\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u81ea\u5b85\u306e\u4e2d\u3067\u300c\u696d\u52d9\u4f7f\u7528\u306e\u7bc4\u56f2(\u4e8b\u696d\u5272\u5408)\u300d\u3068\u300c\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306e\u7bc4\u56f2\u300d\u3092\u5206\u3051\u3001\u4e8b\u696d\u5272\u5408\u306b\u304b\u304b\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3060\u3051\u3092\u7d4c\u8cbb\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4e8b\u696d\u5272\u5408\u306f\u3001\u81ea\u5b85\u306e\u5e8a\u9762\u7a4d\u306e\u3046\u3061\u4ed5\u4e8b\u3067\u4f7f\u3063\u3066\u3044\u308b\u9762\u7a4d\u5206\u3092\u6c42\u3081\u308b\u304b\u3001\u81ea\u5b85\u3067\u4ed5\u4e8b\u306b\u8cbb\u3084\u3057\u3066\u3044\u308b\u6642\u9593\u3084\u65e5\u6570\u3092\u6c42\u3081\u308b\u3053\u3068\u3067\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002
\n\u3053\u308c\u3092\u5bb6\u4e8b\u6309\u5206<\/strong>\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u3088\u3046\u306b\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u81ea\u5b85\u3092\u4ed5\u4e8b\u5834\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5bb6\u4e8b\u6309\u5206\uff08\u5bb6\u5ead\u3068\u4e8b\u696d\u306e\u6309\u5206\uff09\u3092\u8003\u616e\u3057\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u4e00\u90e8\u306e\u307f\u3092\u7d4c\u8cbb\u8a08\u4e0a<\/strong>\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

5-1.\u767d\u8272\u30fb\u9752\u8272\u7533\u544a\u306e\u9055\u3044<\/h3>\n

\u767d\u8272\u7533\u544a\u8005<\/strong>\u306e\u5834\u5408\u3001\u81ea\u5b85\u5168\u4f53\u306e\u3046\u306150\uff05\u3092\u8d85\u3048\u308b\u90e8\u5206\u304c\u696d\u52d9\u7528\u3067\u3042\u308b\u5834\u5408\u306e\u307f\u3001\u5bb6\u4e8b\u6309\u5206\u3057\u3066\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002
\n\u305f\u3060\u3057\u767d\u8272\u7533\u544a\u3067\u3082\u3001\u30b1\u30fc\u30b9\u306b\u3088\u3063\u3066\u306f\u5236\u9650\u306a\u304f\u5bb6\u4e8b\u6309\u5206\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u3054\u81ea\u8eab\u306e\u5834\u5408\u304c\u3069\u3046\u306a\u308b\u306e\u304b\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u305c\u3072\u7a0e\u7406\u58eb\u3078\u306e\u3054\u76f8\u8ac7\u3092\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\n

\u9752\u8272\u7533\u544a\u8005<\/strong>\u306e\u5834\u5408\u3001\u767d\u8272\u7533\u544a\u306e\u3088\u3046\u306b\u5bb6\u4e8b\u6309\u5206\u306b\u95a2\u3059\u308b\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span>\u696d\u52d9\u4e0a\u304b\u304b\u3063\u305f\u7d4c\u8cbb\u306f\u5272\u5408\u306b\u95a2\u308f\u3089\u305a\u5bb6\u4e8b\u6309\u5206\u3067\u304d\u307e\u3059\u3002<\/p>\n

5-2.\u5bb6\u4e8b\u306b\u95a2\u9023\u3059\u308b\u8cbb\u7528\u5206\u306f\u300c\u4e8b\u696d\u4e3b\u8cb8\u300d\u3068\u3057\u3066\u51e6\u7406<\/h3>\n

\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u5bb6\u4e8b\u6309\u5206\u3057\u3066\u3001\u696d\u52d9\u7528\u3067\u306f\u306a\u304f\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306a\u7bc4\u56f2\u5206\u306b\u3064\u3044\u3066\u306e\u8cbb\u7528\u3092\u4ed5\u8a33\u3059\u308b\u969b\u306b\u306f\u300c\u4e8b\u696d\u4e3b\u8cb8<\/span><\/strong>\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n

5-3.\u5bb6\u4e8b\u6309\u5206\u3092\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u4f8b<\/h3>\n

\u4f8b\u3048\u3070\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c10\u4e07\u5186<\/span>\u3060\u3068\u3057\u3066\u3001\u305d\u306e\u3046\u306150%\u3092\u4e8b\u696d\u7528<\/span>\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n\n\n
\u501f\u65b9<\/span><\/strong><\/td>\n\u8cb8\u65b9<\/span><\/strong><\/td>\n<\/tr>\n
\u79df\u7a0e\u516c\u8ab2\u300050,000\u5186(50%\u306e\u91d1\u984d<\/span>)<\/td>\n\u73fe\u91d1\u3000100,000\u5186<\/td>\n<\/tr>\n
\u4e8b\u696d\u4e3b\u8cb8\u300050,000\u5186(50%\u306e\u91d1\u984d<\/span>)<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

6.\u52d8\u5b9a\u79d1\u76ee\u306b\u95a2\u3059\u308b\u3054\u76f8\u8ac7\u306f\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u7a0e\u52d9\u9867\u554f\u30b5\u30fc\u30d3\u30b9\u306b\u304a\u4efb\u305b<\/h2>\n

\u9069\u5207\u306a\u7d4c\u8cbb\u8a08\u4e0a\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u7a0e\u52d9\u9762\u3067\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u3001\u4e8b\u696d\u7ba1\u7406\u306e\u52b9\u7387\u5316\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002
\n\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u7a0e\u52d9\u9867\u554f\u30b5\u30fc\u30d3\u30b9<\/span><\/strong>\u306f\u3001\u7d4c\u8cbb\u51e6\u7406\u306b\u95a2\u3059\u308b\u304a\u60a9\u307f\u306b\u3082\u3082\u3061\u308d\u3093\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u3044\u305f\u3060\u304f\u3053\u3068\u3067\u3001\u3088\u308a\u78ba\u5b9f\u306a\u7d4c\u7406\u51e6\u7406\u304c\u5b9f\u73fe\u3057\u307e\u3059\u3002\u305c\u3072\u3001\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n

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

\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u300c\u79df\u7a0e\u516c\u8ab2<\/span>\u300d\u3068\u3057\u3066\u7d4c\u8cbb\u8a08\u4e0a\u53ef\u80fd\u306a\u9805\u76ee\u3067\u3059\u3002<\/strong>\u7d0d\u4ed8\u65e5<\/strong>\u3001\u3082\u3057\u304f\u306f\u91d1\u984d\u78ba\u5b9a\u65e5<\/strong>\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u7d4c\u8cbb\u8a08\u4e0a<\/strong>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u305d\u308c\u305e\u308c\u306e\u4ed5\u8a33\u65b9\u6cd5<\/strong>\u3084\u3001\u6cd5\u4eba\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u306e\u51e6\u7406\u65b9\u6cd5\u306e\u9055\u3044<\/strong>\u306b\u6ce8\u610f\u3057\u3001\u6b63\u78ba\u306a\u7d4c\u7406\u51e6\u7406\u3092\u5fc3\u304c\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u3069\u306e\u52d8\u5b9a\u79d1\u76ee\u306b\u5206\u985e\u3059\u3079\u304d\u304b\u3001\u304a\u60a9\u307f\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f \u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u308b\u3068\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u300c\u79df\u7a0e\u516c\u8ab2\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002 \u307e\u305f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 \u3053\u308c\u3089\u3092\u628a\u63e1\u3057\u3066\u9069\u5207\u306b\u7d4c\u7406\u51e6\u7406\u3092\u884c\u3046\u3053 […]<\/p>\n","protected":false},"author":12,"featured_media":509,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-462","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-journalize"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/462","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/comments?post=462"}],"version-history":[{"count":4,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/462\/revisions"}],"predecessor-version":[{"id":1611,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/462\/revisions\/1611"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/509"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}