{"id":245,"date":"2017-05-09T17:14:57","date_gmt":"2017-05-09T08:14:57","guid":{"rendered":"https:\/\/kigyo-ok.com\/zeimu\/?p=245"},"modified":"2017-05-09T17:15:28","modified_gmt":"2017-05-09T08:15:28","slug":"shotokukakudaisokushinzei_1","status":"publish","type":"post","link":"https:\/\/kigyo-ok.com\/zeimu\/corp_tax\/shotokukakudaisokushinzei_1\/","title":{"rendered":"\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236"},"content":{"rendered":"

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\u4eca\u56de\u306e\u6539\u6b63\u306e\u9069\u7528\u958b\u59cb\u6642\u671f\u306f\u5e73\u621029\u5e744\u67081\u65e5\uff5e\u5e73\u621030\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6\u306f\uff1f<\/p>\n

\u307e\u305a\u3001\u9752\u8272\u7533\u544a\u8005\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u6cd5\u4eba\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n

 <\/p>\n

1.<\/p>\n

\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3088\u308a3\uff05\u4ee5\u4e0a\u5897\u52a0\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n

 <\/p>\n

2.<\/p>\n

\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n

 <\/p>\n

3.<\/p>\n

(1)\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304b\u3089\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306e\u305d\u306e\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306b\u5bfe\u3059\u308b\u5272\u5408\u304c2\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n

\u53c8\u306f<\/p>\n

(2)\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092\u8d85\u3048\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n

\u203b\u30003(1)\u304c\u4eca\u56de\u306e\u6539\u6b63\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u3067\u306f\u7a0e\u984d\u63a7\u9664\u984d\u306f\uff1f<\/p>\n

 <\/p>\n

3(1)\u53c8\u306f(2)\u306e\u8981\u4ef6\u3067\u7a0e\u984d\u63a7\u9664\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

3(1)\u306e\u5834\u5408\u306e\u7a0e\u984d\u63a7\u9664\u984d\uff08\u4eca\u56de\u306e\u6539\u6b63\u5206\u3067\u3059\u3002\uff09<\/p>\n

 <\/p>\n

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 <\/p>\n

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