{"id":35,"date":"2015-07-09T11:02:59","date_gmt":"2015-07-09T02:02:59","guid":{"rendered":"http:\/\/kigyo-ok.com\/zeimu\/?p=35"},"modified":"2016-10-18T22:54:09","modified_gmt":"2016-10-18T13:54:09","slug":"jigyozei-taiyo","status":"publish","type":"post","link":"https:\/\/kigyo-ok.com\/zeimu\/other_tax\/jigyozei-taiyo\/","title":{"rendered":"\u592a\u967d\u5149\u767a\u96fb\u4e8b\u696d\u306b\u4fc2\u308b\u4e8b\u696d\u7a0e\u306e\u6271\u3044"},"content":{"rendered":"<h2>\u592a\u967d\u5149\u767a\u96fb\u4e8b\u696d\u306b\u4fc2\u308b\u4e8b\u696d\u7a0e\u306e\u6271\u3044<\/h2>\n<p>&nbsp;<\/p>\n<p>\u25a0\u300e\u4e8b\u696d\u7a0e\u300f\u3068\u306f\u3002<\/p>\n<p>\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u500b\u4eba\u306b\u5bfe\u3057\u3066\u3082\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br \/>\n\u90fd\u9053\u5e9c\u770c\u3088\u308a\u8ab2\u7a0e\u3055\u308c\u308b\u5730\u65b9\u7a0e\u306e\u4e00\u3064\u3067\u3001\u4e8b\u696d\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u3067\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u4e8b\u696d\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u65b9\u6cd5\u3084\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u592a\u967d\u5149\u767a\u96fb\u4e8b\u696d\u306f\u3044\u304f\u3064\u304b\u3042\u308b\u533a\u5206\u306e\u5185\u306e\u300c\u96fb\u6c17\u4f9b\u7d66\u696d\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u25a0\u500b\u4eba\u306e\u5834\u5408<\/p>\n<p>1.\u8ab2\u7a0e\u6a19\u6e96\u984d\uff08\u6240\u5f97\u91d1\u984d\u57fa\u6e96\uff09<\/p>\n<p>\u4e8b\u696d\u6240\u5f97\u3068\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u6240\u5f97\u91d1\u984d\u3092\u8ab2\u7a0e\u6a19\u6e96\u3068\u3057\u3066\u500b\u4eba\u4e8b\u696d\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<br 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\/>\n\u7533\u544a\u3059\u308b\u5e74\u306e\u4e2d\u3067\u3001\u4e8b\u696d\u3092\u884c\u3063\u305f\u6708\u6570\u306b\u3088\u3063\u3066\u63a7\u9664\u3067\u304d\u308b\u91d1\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u4e0b\u3055\u3044\u3002<\/p>\n<p>\u305d\u3046\u3057\u3066\u7b97\u51fa\u3057\u305f\u500b\u4eba\u4e8b\u696d\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306b\u7a0e\u7387\u3092\u304b\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>2.\u7a0e\u7387<\/p>\n<p>\u4e8b\u696d\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7a0e\u7387\u304c\u7570\u306a\u308b\u306e\u3067\u3059\u304c\u3001\u96fb\u6c17\u4f9b\u7d66\u696d\u306f\u300c\u7b2c1\u7a2e\u4e8b\u696d\u300d\u306b\u533a\u5206\u3055\u308c\u3001\u7a0e\u7387\u306f5\uff05\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>3.\u7a0e\u984d<\/p>\n<p>\u8ab2\u7a0e\u6a19\u6e96\u984d\u3000\u00d7\u3000\u7a0e\u7387\uff085\uff05\uff09\u3000\uff1d\u3000\u7a0e\u984d<\/p>\n<p>&nbsp;<\/p>\n<p>4.\u7d0d\u7a0e\u65b9\u6cd5<\/p>\n<p>\u7d0d\u7a0e\u65b9\u6cd5\u306f8\u6708\u306811\u6708\u306e2\u56de\u3001\u90fd\u9053\u5e9c\u770c\u304b\u3089\u7d0d\u7a0e\u901a\u77e5\u66f8\u304c\u9001\u3089\u308c\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u500b\u4eba\u306e\u5834\u5408\u306f\u4e00\u822c\u7684\u306a\u4e8b\u696d\u7a2e\u985e\u3068\u540c\u3058\u53d6\u6271\u3044\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u25a0\u6cd5\u4eba\u306e\u5834\u5408<\/p>\n<p>1.\u8ab2\u7a0e\u6a19\u6e96\u984d\uff08\u53ce\u5165\u91d1\u984d\u57fa\u6e96\uff09<\/p>\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u8a08\u7b97\u3082\u539f\u5247\u7684\u306b\u306f\u300c\u6240\u5f97\u91d1\u984d\u300d\u3092\u8ab2\u7a0e\u6a19\u6e96\u3068\u3057\u3066\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u300c\u96fb\u6c17\u4f9b\u7d66\u696d\u300d\u306b\u3064\u3044\u3066\u306f\u592a\u967d\u5149\u767a\u96fb\u306e\u300c\u53ce\u5165\u91d1\u984d\u300d\u3092\u8ab2\u7a0e\u6a19\u6e96\u3068\u3057\u3066\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u8d64\u5b57\u3067\u3042\u3063\u3066\u3082\u300c\u53ce\u5165\u91d1\u984d\u00d7\u7a0e\u7387\u300d\u3067\u8a08\u7b97\u3059\u308b\u305f\u3081\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002<br \/>\n\u4e00\u822c\u7684\u306a\u4e8b\u696d\u7a2e\u985e\u306e\u6cd5\u4eba\u3067\u3042\u308c\u3070\u6240\u5f97\u91d1\u984d\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u8d64\u5b57\u306e\u5834\u5408\u306f\u6cd5\u4eba\u4e8b\u696d\u7a0e\u304c\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u300c\u53ce\u5165\u91d1\u984d\u300d\u3068\u306f\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u53ce\u5165\u5168\u3066\u304c\u5bfe\u8c61\u3068\u3055\u308c\u3001\u53ce\u5165\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u3082\u306e\u304c\u5730\u65b9\u7a0e\u6cd5\u306e\u4e2d\u3067\u9650\u5b9a\u7684\u306b\u6319\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5177\u4f53\u7684\u306b\u306f\u56fd\u3084\u5730\u65b9\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u88dc\u52a9\u91d1\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u53ce\u5165\u3001\u4fdd\u967a\u91d1\u3001\u53d7\u53d6\u5229\u606f\u3001\u53d7\u53d6\u914d\u5f53\u91d1\u7b49\u3067\u3059\u3002<br \/>\n\u6d88\u8cbb\u7a0e\u306f\u9664\u304f\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u7a0e\u629c\u91d1\u984d\u3067\u306e\u53ce\u5165\u91d1\u984d\u3067\u3059\u3002<\/p>\n<p>\u4ed6\u306e\u4e8b\u696d\u3082\u884c\u3063\u3066\u3044\u308b\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u8ab2\u7a0e\u65b9\u5f0f\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u5206\u3051\u3066\u96c6\u8a08\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u5c11\u3057\u5927\u5909\u306a\u5370\u8c61\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u5916\u3068\u3057\u3066\u3001\u4ed6\u306e\u4e3b\u305f\u308b\u4e8b\u696d\u306e\u53ce\u5165\u91d1\u984d\u3068\u6bd4\u8f03\u3057\u3066\u3001\u5f93\u305f\u308b\u4e8b\u696d\u306e\u53ce\u5165\u91d1\u984d\u304c\u4e00\u5272\u7a0b\u5ea6\u4ee5\u4e0b\u306e\u8efd\u5fae\u306a\u898f\u6a21\u3067\u3042\u308c\u3070\u3001\u4e3b\u305f\u308b\u4e8b\u696d\u306e\u3046\u3061\u306b\u542b\u3081\u3066\u3001\u4e3b\u305f\u308b\u4e8b\u696d\u306e\u8ab2\u7a0e\u65b9\u5f0f\u306b\u3088\u308a\u8ab2\u7a0e\u6a19\u6e96\u53ca\u3073\u7a0e\u984d\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u58f2\u96fb\u53ce\u5165\u304c\u4e5d\u5272\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u3001\u81ea\u8ca9\u6a5f\u53ce\u5165\u7b49\u306e\u53ce\u5165\u304c\u3042\u3063\u3066\u3082\u53ce\u5165\u91d1\u984d\u57fa\u6e96\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u9006\u306b\u3001\u4e0d\u52d5\u7523\u696d\u7b49\u3067\u58f2\u96fb\u53ce\u5165\u304c\u4e00\u5272\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u4e3b\u305f\u308b\u4e8b\u696d\u306e\u3046\u3061\u306b\u542b\u3081\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>2.\u7a0e\u7387<\/p>\n<p>\u5e73\u621026\u5e7410\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u6a19\u6e96\u7a0e\u984d\u304c0.9\uff05\uff08\u6771\u4eac\u90fd\u3001\u5927\u962a\u5e9c\u3001\u611b\u77e5\u770c\uff09\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u3082\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3053\u308c\u306f\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u984d\u306b\u5bfe\u3057\u3066\u7a0e\u7387\u3092\u304b\u3051\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<br 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