{"id":3087,"date":"2016-06-28T09:42:04","date_gmt":"2016-06-28T00:42:04","guid":{"rendered":"https:\/\/www.tm106.jp\/?p=3087"},"modified":"2026-07-29T07:32:04","modified_gmt":"2026-07-28T22:32:04","slug":"%e7%a8%8e%e6%b3%95%e3%81%a8%e5%95%86%e6%a8%99%e6%a8%a9","status":"publish","type":"post","link":"https:\/\/www.tm106.jp\/?p=3087","title":{"rendered":"\u7a0e\u6cd5\u3068\u5546\u6a19\u6a29\ud83e\uddee vol.1 \u4f1a\u8a08\u51e6\u7406 &#8211; \u6a29\u5229\u53d6\u5f97\u3084\u8b72\u6e21\u6642\u306b\u52d8\u5b9a\u79d1\u76ee\u306b\u3069\u3046\u8a18\u8f09\u3057\u305f\u3089\u826f\u3044\u306e\u304b"},"content":{"rendered":"<h2 title=\"\u5546\u6a19\u6a29\u306f\u7a0e\u6cd5\u4e0a\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u511f\u5374\">\u5546\u6a19\u6a29\u306f\u7a0e\u6cd5\u4e0a\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u511f\u5374<\/h2>\n<p>\u5546\u6a19\u6a29\u306f\u7a0e\u6cd5\u4e0a\u3001\u8b58\u5225\u53ef\u80fd\u306a\u8cc7\u7523\u306e\u3046\u3061\u7269\u7406\u7684\u5b9f\u4f53\u3092\u6b20\u304f\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u3055\u308c\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8cc7\u7523\u306e\u90e8\u306b\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u901a\u5e38\u5b9a\u984d\u6cd5\u3067\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u3002\u3059\u306a\u308f\u3061\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306f\u3001\u8cc7\u7523\u8a08\u4e0a\u5f8c\u6bce\u671f\u5747\u7b49\u984d\u305a\u3064\u511f\u5374\u3055\u308c\u3001\u511f\u5374\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u671f\u672b\u5024\u3068\u306a\u308a\u307e\u3059\u3002\u5546\u6a19\u6a29\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u6a29\u5229\u767a\u751f\u5f8c\u306b\u9014\u4e2d\u3067\u4ed6\u4eba\u304b\u3089\u8b72\u6e21\u3055\u308c\u305f\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u305d\u306e\u511f\u5374\u671f\u9593\u306f10\u5e74\u3067\u3001\u6b8b\u5b58\u4fa1\u984d\u304c0\u5186\u3068\u306a\u308b\u3088\u3046\u306b\u51e6\u7406\u3057\u307e\u3059\u3002\u5546\u6a19\u6a29\u3068\u306e\u308c\u3093\u306f\u3001\u53b3\u5bc6\u306b\u306f\u533a\u5225\u3055\u308c\u308b\u6a29\u5229\u3067\u3001\u306e\u308c\u3093\u306e\u65b9\u306f20\u5e74\u4ee5\u5185\u306e\u4e00\u5b9a\u671f\u9593\u3067\uff08\u5b9a\u984d\uff09\u511f\u5374\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_5428\" aria-describedby=\"caption-attachment-5428\" style=\"width: 380px\" class=\"wp-caption left\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5428\" src=\"https:\/\/www.tm106.jp\/wp-content\/uploads\/2016\/06\/business00.png\" alt=\"\u5546\u6a19 \u4f1a\u8a08\u51e6\u7406 Accounting &amp; Tax\" width=\"380\" height=\"223\" srcset=\"https:\/\/www.tm106.jp\/wp-content\/uploads\/2016\/06\/business00.png 380w, https:\/\/www.tm106.jp\/wp-content\/uploads\/2016\/06\/business00-300x176.png 300w\" sizes=\"auto, (max-width: 380px) 100vw, 380px\" \/><figcaption id=\"caption-attachment-5428\" class=\"wp-caption-text\">Accounting and Tax<\/figcaption><\/figure>\n<h2 title=\"\u5546\u6a19\u6a29\u306e\u53d6\u5f97\u4fa1\u984d\">\u5546\u6a19 \u4f1a\u8a08\u51e6\u7406\uff08\u52d8\u5b9a\u79d1\u76ee\u30fb\u53d6\u5f97\u4fa1\u984d\uff09<\/h2>\n<h3>\u53d6\u5f97\u4fa1\u984d\u306e\u539f\u5247<\/h3>\n<p>\u8cfc\u5165\u3057\u305f\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306f\u3001\u6b21\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d\u3067\u3059\uff08\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\uff15\uff14\u6761\u2780\uff09\u3002<br \/>\n\uff11\uff0e\u8cfc\u5165\u306e\u4ee3\u4fa1\uff08\u5f15\u53d6\u904b\u8cc3\u3001\u8377\u5f79\u8cbb\u3001\u904b\u9001\u4fdd\u967a\u6599\u3001\u8cfc\u5165\u624b\u6570\u6599\u3001\u95a2\u7a0e\u305d\u306e\u4ed6\u5f53\u8a72\u8cc7\u7523\u306e\u8cfc\u5165\u306e\u305f\u3081\u306b\u8981\u3057\u305f\u8cbb\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8cbb\u7528\u3092\u52a0\u7b97\u3057\u305f\u984d\uff09<br \/>\n\uff12\uff0e\u5f53\u8a72\u8cc7\u7523\u3092\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u305f\u3081\u76f4\u63a5\u306b\u8981\u3057\u305f\u8cbb\u7528\u306e\u984d<br \/>\n\u4f8b\u3048\u3070\u3001\u5546\u6a19\u6a29\u3092\u4ed6\u4eba\u304b\u3089\u6709\u511f\u3067\u8b72\u53d7\u3057\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u53d6\u5f97\u8cbb\u7528\u3084\u4ed8\u968f\u3059\u308b\u8cbb\u7528\u3092\u5b9a\u984d\u6cd5\u3067\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3046\u3088\u3046\u306b\u3057\u307e\u3059\u3002\u6cd5\u4eba\u304c\u4ed6\u304b\u3089\u51fa\u9858\u6a29\u3092\u6709\u511f\u3067\u8b72\u6e21\u3055\u308c\u305f\u5834\u5408\u3082\u672a\u511f\u5374\u6b8b\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u304c\u53d6\u5f97\u4fa1\u984d\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><em>\u6cd5\u4eba\u7a0e\u6cd5\u57fa\u672c\u901a\u90547-3-15\uff08\u51fa\u9858\u6a29\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528\uff09<\/em><br \/>\n&#8220;\u6cd5\u4eba\u304c\u4ed6\u304b\u3089\u51fa\u9858\u6a29\uff08\u5de5\u696d\u6240\u6709\u6a29\u306b\u95a2\u3057\u7279\u8a31\u53c8\u306f\u767b\u9332\u3092\u53d7\u3051\u308b\u6a29\u5229\u3092\u3044\u3046\u3002\uff09\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u305d\u306e\u53d6\u5f97\u306e\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u6e96\u3058\u3066\u5f53\u8a72\u51fa\u9858\u6a29\u306e\u76ee\u7684\u305f\u308b\u5de5\u696d\u6240\u6709\u6a29\u306e\u8010\u7528\u5e74\u6570\u306b\u3088\u308a\u511f\u5374\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304c\u3001\u305d\u306e\u51fa\u9858\u306b\u3088\u308a\u5de5\u696d\u6240\u6709\u6a29\u306e\u767b\u9332\u304c\u3042\u3063\u305f\u3068\u304d\u306f\u3001\u5f53\u8a72\u51fa\u9858\u6a29\u306e\u672a\u511f\u5374\u6b8b\u984d\uff08\u5de5\u696d\u6240\u6709\u6a29\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306b\u8981\u3057\u305f\u8cbb\u7528\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u8cbb\u7528\u306e\u984d\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d)\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u5f53\u8a72\u5de5\u696d\u6240\u6709\u6a29\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u3059\u308b\u3002(\u662d46\u5e74\u76f4\u5be9\uff08\u6cd5\uff0921\u300c4\u300d\u306b\u3088\u308a\u6539\u6b63\uff09&#8221;<\/p>\n<h3 title=\"\u53d6\u5f97\u4fa1\u984d\u306b\u7b97\u5165\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u8cbb\u7528\">\u53d6\u5f97\u4fa1\u984d\u306b\u7b97\u5165\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u8cbb\u7528<\/h3>\n<p>\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff17\uff0d\uff13\uff0d\uff13\u306e\uff12\uff08\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u7b97\u5165\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u8cbb\u7528\u306e\u4f8b\u793a\uff09\u3002\u6b21\u306b\u63b2\u3052\u308b\u3088\u3046\u306a\u8cbb\u7528\u306e\u984d\u306f\u3001\u305f\u3068\u3048\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u95a2\u9023\u3057\u3066\u652f\u51fa\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3082\u3001\u3053\u308c\u3092\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u7b97\u5165\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\uff08\uff11\uff09\u6b21\u306b\u63b2\u3052\u308b\u3088\u3046\u306a\u79df\u7a0e\u516c\u8ab2\u7b49\u306e\u984d<br \/>\n\u30a4 \u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u53c8\u306f\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e<br \/>\n\u30ed \u7279\u5225\u571f\u5730\u4fdd\u6709\u7a0e\u306e\u3046\u3061\u571f\u5730\u306e\u53d6\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u3082\u306e<br \/>\n\u30cf \u65b0\u5897\u8a2d\u306b\u4fc2\u308b\u4e8b\u696d\u6240\u7a0e<br \/>\n\u30cb 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title=\"\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523<\/h3>\n<p>\u53d6\u5f97\u4fa1\u984d\u304c10\u4e07\u5186\u672a\u6e80\u306e\u5c11\u984d\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u3001\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u5168\u984d\u3092\u640d\u91d1\u7d4c\u7406\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u53d6\u5f97\u4fa1\u984d\u304c20\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u3054\u3068\u306b\u3001\u305d\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306e\u5408\u8a08\u984d\u3092\u4e00\u62ec\u3057\u3001\u3053\u308c\u30923\u5e74\u9593\u3067\u511f\u5374\u3059\u308b\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u640d\u91d1\u7b97\u5165\u306e\u898f\u5b9a\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u3001\u53d6\u5f97\u4fa1\u984d\u304c40\u4e07\u5186\u672a\u6e80\u3067\u3042\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u3082\u3068\u306b\u3001\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u5408\u8a08300\u4e07\u5186\u307e\u3067\u5168\u984d\u3092\u305d\u306e\u5e74\u306e\u7d4c\u8cbb\uff08\u640d\u91d1\uff09\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8a73\u3057\u304f\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b<\/a>\u306e\u30da\u30fc\u30b8\u3078\u3002<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2026\/pdf\/G.pdf\" target=\"_blank\" rel=\"nofollow noopener\">\u4e3b\u306a\u4e2d\u5c0f\u4f01\u696d\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"left size-full wp-image-3081\" src=\"https:\/\/www.tm106.jp\/wp-content\/uploads\/2016\/06\/featherpen00.png\" alt=\"\u5546\u6a19\u6a29\u3000\u7a0e\u6cd5\" width=\"150\" height=\"85\" \/><\/p>\n<h2 title=\"\u5546\u6a19\u6a29\u306e\u8b72\u6e21\">\u5546\u6a19\u6a29\u306e\u8b72\u6e21<\/h2>\n<h3 title=\"\u8b72\u6e21\u6240\u5f97\">\u8b72\u6e21\u6240\u5f97<\/h3>\n<p>\u7279\u8a31\u6a29\u3084\u5546\u6a19\u6a29\u306a\u3069\u306e\u7121\u4f53\u8ca1\u7523\u6a29\u306e\u8b72\u6e21\u3082\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u8a72\u5f53\u3057\u307e\u3059\u306e\u3067\u3001\u8cc7\u7523\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u8b72\u6e21\u6240\u5f97\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\u306a\u3069\u306e\u6240\u5f97\u3068\u5408\u308f\u305b\u3066\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u7dcf\u5408\u8ab2\u7a0e\u306e\u8b72\u6e21\u6240\u5f97\u306f\u3001\u53d6\u5f97\u3057\u305f\u3068\u304d\u304b\u3089\u58f2\u3063\u305f\u3068\u304d\u307e\u3067\u306e\u6240\u6709\u671f\u9593\u306b\u3088\u3063\u3066\u9577\u671f\u3068\u77ed\u671f\u306e\u4e8c\u3064\u306b\u5206\u304b\u308c\u307e\u3059\u304c\u3001\u81ea\u5206\u304c\u7814\u7a76\u3057\u3066\u53d6\u5f97\u3057\u305f\u7279\u8a31\u6a29\u3084\u5b9f\u7528\u65b0\u6848\u6a29\u306a\u3069\u306e\u5de5\u696d\u6240\u6709\u6a29\u304c\u6240\u6709\u671f\u9593\u304c5\u5e74\u4ee5\u5185\u306e\u5834\u5408\u3067\u3082\u9577\u671f\u8b72\u6e21\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u5546\u6a19\u6a29\u3082\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u3002\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u306f\u305d\u306e2\u5206\u306e1\u304c\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6cd5\u4eba\u306b\u3064\u3044\u3066\u3082\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u304b\u3089\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u306e\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3 title=\"\u53ce\u76ca\u306e\u5e30\u5c5e\u306e\u6642\u671f\">\u53ce\u76ca\u306e\u5e30\u5c5e\u306e\u6642\u671f<\/h3>\n<p><em>\u6cd5\u4eba\u7a0e\u6cd5\u57fa\u672c\u901a\u90542-1-16\uff08\u5de5\u696d\u6240\u6709\u6a29\u7b49\u306e\u8b72\u6e21\u7b49\u306b\u3088\u308b\u53ce\u76ca\u306e\u5e30\u5c5e\u306e\u6642\u671f\uff09<\/em><br \/>\n\u5de5\u696d\u6240\u6709\u6a29\u7b49\uff08\u7279\u8a31\u6a29\u3001\u5b9f\u7528\u65b0\u6848\u6a29\u3001\u610f\u5320\u6a29\u53ca\u3073\u5546\u6a19\u6a29\u4e26\u3073\u306b\u3053\u308c\u3089\u306e\u6a29\u5229\u306b\u4fc2\u308b\u51fa\u9858\u6a29\u53ca\u3073\u5b9f\u65bd\u6a29\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u3053\u306e\u7bc0\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u306e\u8b72\u6e21\u53c8\u306f\u5b9f\u65bd\u6a29\u306e\u8a2d\u5b9a\u306b\u3088\u308a\u53d7\u3051\u308b\u5bfe\u4fa1\uff08\u4f7f\u7528\u6599\u3092\u9664\u304f\u3002\u4ee5\u4e0b2\uff0d1\uff0d16\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u306e\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u8b72\u6e21\u53c8\u306f\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u5951\u7d04\u306e\u52b9\u529b\u767a\u751f\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u8b72\u6e21\u53c8\u306f\u8a2d\u5b9a\u306e\u52b9\u529b\u304c\u767b\u9332\u306b\u3088\u308a\u751f\u305a\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u6cd5\u4eba\u304c\u305d\u306e\u767b\u9332\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u3053\u308c\u3092\u8a8d\u3081\u308b\u3002\uff08\u662d55\u5e74\u76f4\u6cd52\uff0d8\u300c\u516d\u300d\u306b\u3088\u308a\u8ffd\u52a0\uff09<br \/>\n(\u6ce8)\u3000\u305d\u306e\u5bfe\u4fa1\u306e\u984d\u304c\u305d\u306e\u5951\u7d04\u306e\u52b9\u529b\u767a\u751f\u306e\u65e5\u4ee5\u5f8c\u4e00\u5b9a\u671f\u9593\u5185\u306b\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u4f7f\u7528\u6599\u306e\u984d\u306b\u5145\u5f53\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306b\u304a\u3044\u3066\u3044\u307e\u3060\u4f7f\u7528\u6599\u306e\u984d\u306b\u5145\u5f53\u3055\u308c\u3066\u3044\u306a\u3044\u90e8\u5206\u306e\u91d1\u984d\u3092\u524d\u53d7\u91d1\u7b49\u3068\u3057\u3066\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<h3 title=\"\u6cd5\u4eba\u306e\u53d7\u8d08\u76ca\">\u6cd5\u4eba\u306e\u53d7\u8d08\u76ca<\/h3>\n<p>\u6cd5\u4eba\u304c\u3001\u4ed6\u304b\u3089\u8cc7\u7523\u3092\u8d08\u4e0e\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u8cc7\u7523\u3092\u6642\u4fa1\u3067\u3082\u3089\u3063\u305f\u3053\u3068\u306b\u306a\u308a\u3001\u305d\u306e\u8cc7\u7523\u306e\u6642\u4fa1\u304c\u53d7\u8d08\u76ca\u3068\u306a\u308a\u307e\u3059\u3002\u6cd5\u4eba\u304c\u3001\u4ed6\u304b\u3089\u8cc7\u7523\u3092\u4f4e\u984d\u8b72\u6e21\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306f\u6642\u4fa1\u3068\u306a\u308a\u3001\u305d\u306e\u8cc7\u7523\u306e\u6642\u4fa1\u304b\u3089\u58f2\u8cb7\u4fa1\u683c\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u53d7\u8d08\u76ca\u3068\u306a\u308a\u307e\u3059\u3002\u53d7\u8d08\u76ca\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6cd5\u4eba\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<h3 title=\"\u6d88\u8cbb\u7a0e\">\u6d88\u8cbb\u7a0e<\/h3>\n<p>\u56fd\u5185\u306b\u304a\u3044\u3066\u4e8b\u696d\u8005\u304c\u4e8b\u696d\u3068\u3057\u3066\u5bfe\u4fa1\u3092\u5f97\u3066\u884c\u3046\u8cc7\u7523\u306e\u8b72\u6e21\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8cc7\u7523\u3068\u306f\u3001\u8ca9\u58f2\u7528\u306e\u5546\u54c1\u3001\u4e8b\u696d\u7b49\u306b\u7528\u3044\u3066\u3044\u308b\u5efa\u7269\u3001\u6a5f\u68b0\u3001\u5099\u54c1\u306a\u3069\u306e\u6709\u5f62\u8cc7\u7523\u306e\u307b\u304b\u3001\u7279\u8a31\u6a29\u3001\u5b9f\u7528\u65b0\u6848\u6a29\u3001\u610f\u5320\u6a29\u3001\u5546\u6a19\u6a29\u306a\u3069\u306e\u6a29\u5229\u3084\u30ce\u30a6\u30cf\u30a6\u305d\u306e\u4ed6\u306e\u7121\u4f53\u8ca1\u7523\u6a29\u306a\u3069\u3001\u304a\u3088\u305d\u53d6\u5f15\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3059\u3079\u3066\u306e\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002\u306a\u304a\u5916\u56fd\u6cd5\u4eba\u3078\u306e\u8b72\u6e21\u306e\u5834\u5408\u3001\u201c\u56fd\u5185\u306b\u304a\u3044\u3066\u201d\u306e\u8981\u4ef6\u3067\u5224\u65ad\u3055\u308c\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u304c\u3001\u8f38\u51fa\u514d\u7a0e\u306e\u9069\u7528\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 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2\uff0d1\uff0d30\uff08\u5de5\u696d\u6240\u6709\u6a29\u7b49\u306e\u4f7f\u7528\u6599\u306e\u5e30\u5c5e\u306e\u6642\u671f\uff09<\/em><br \/>\n\u5de5\u696d\u6240\u6709\u6a29\u7b49\u53c8\u306f\u30ce\u30a6\u30cf\u30a6\u3092\u4ed6\u306e\u8005\u306b\u4f7f\u7528\u3055\u305b\u305f\u3053\u3068\u306b\u3088\u308a\u652f\u6255\u3092\u53d7\u3051\u308b\u4f7f\u7528\u6599\u306e\u984d\u306f\u3001\u305d\u306e\u984d\u304c\u78ba\u5b9a\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u6cd5\u4eba\u304c\u7d99\u7d9a\u3057\u3066\u5951\u7d04\u306b\u3088\u308a\u5f53\u8a72\u4f7f\u7528\u6599\u306e\u984d\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3092\u8a8d\u3081\u308b\u3002\uff08\u662d55\u5e74\u76f4\u6cd52\uff0d8\u300c\u516d\u300d\u306b\u3088\u308a\u8ffd\u52a0\uff09<br \/>\n\u5546\u6a19\u6a29\u4fb5\u5bb3\u3092\u7406\u7531\u306b\u53d7\u3051\u53d6\u3063\u305f\u640d\u5bb3\u8ce0\u511f\u91d1\u304c\u6a29\u5229\u306e\u4f7f\u7528\u6599\u306b\u76f8\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u901a\u5e38\u306e\u6a29\u5229\u4f7f\u7528\u6599\u3068\u7d50\u679c\u7684\u306b\u306f\u540c\u3058\u52b9\u679c\u304c\u3042\u308b\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308b\u8ab2\u7a0e\u53d6\u5f15\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 title=\"\u66f4\u65b0\u767b\u9332\u306e\u8cbb\u7528\">\u66f4\u65b0\u767b\u9332\u306e\u8cbb\u7528<\/h2>\n<p>\u66f4\u65b0\u767b\u9332\u306e\u8cbb\u7528\u3082\u5546\u6a19\u6a29\u53d6\u5f97\u6642\u306e\u8cbb\u7528\u306b\u6e96\u3058\u3066\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7279\u8a31\u5e81\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u66f4\u65b0\u767b\u9332\u6599\uff08\u5370\u7d19\u4ee3\uff09\u306f\u3001\u53d6\u5f97\u6642\u3068\u540c\u3058\u304f\u3001\u767b\u9332\u514d\u8a31\u7a0e\u3084\u767b\u8a18\u307e\u305f\u306f\u767b\u9332\u306e\u305f\u3081\u306b\u8981\u3057\u305f\u8cbb\u7528\u3068\u3057\u3066\u3001\u53d6\u5f97\u4fa1\u984d\u306b\u7b97\u5165\u305b\u305a\u306b\u640d\u91d1\u3068\u3057\u3066\u511f\u5374\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u5f01\u7406\u58eb\u3078\u306e\u66f4\u65b0\u767b\u9332\u306e\u51fa\u9858\u4ee3\u7406\u624b\u6570\u6599\u3082\u640d\u91d1\u3068\u3059\u308b\u3053\u3068\u304c\u5bb9\u8a8d\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7d50\u679c\u3068\u3057\u3066\u652f\u51fa\u984d\u5168\u984d\u3092\u640d\u91d1\u8a08\u4e0a\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u66f4\u65b0\u767b\u9332\u306b\u969b\u3057\u3066\u3001\u767b\u9332\u3055\u308c\u305f\u5546\u6a19\u306e\u4e0d\u8981\u3068\u306a\u3063\u305f\u533a\u5206\u3092\u524a\u9664\u3059\u308b\u3053\u3068\u3084\u3001\u4f4f\u6240\u306a\u3069\u306e\u8868\u793a\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u3001\u3053\u308c\u3089\u306e\u624b\u7d9a\u306e\u5370\u7d19\u4ee3\u3084\u5f01\u7406\u58eb\u624b\u6570\u6599\u3082\u640d\u91d1\u7b97\u5165\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2 title=\"\u4fc2\u4e89\u4e8b\u4ef6\u306e\u548c\u89e3\u91d1\">\u4fc2\u4e89\u4e8b\u4ef6\u306e\u548c\u89e3\u91d1<\/h2>\n<p>\u5546\u6a19\u6a29\u4fb5\u5bb3\u3001\u4e0d\u6b63\u7af6\u4e89\u9632\u6b62\u6cd5\u306b\u3088\u308b\u640d\u5bb3\u8ce0\u511f\u306a\u3069\u306e\u652f\u6255\u3044\u91d1\u984d\uff08\u548c\u89e3\u91d1\uff09\u306f\u3001\u4f7f\u7528\u6599\u3068\u3057\u3066\u306e\u6027\u8cea\u3092\u6709\u3059\u308b\u3082\u306e\u3068\u7a0e\u6cd5\u4e0a\u306f\u89e3\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u305d\u306e\u8acb\u6c42\u306b\u4fc2\u308b\u548c\u89e3\u91d1\u306e\u660e\u7d30\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u4ee5\u4e0a\u3001\u305d\u306e\u5168\u984d\u304c\u6240\u5f97\u7a0e\u6cd5\u7b2c161\u6761\u7b2c1\u9805\u7b2c11\u53f7\u30a4\u306b\u898f\u5b9a\u3059\u308b\u5de5\u696d\u6240\u6709\u6a29\u53c8\u306f\u3053\u308c\u306b\u6e96\u305a\u308b\u3082\u306e\u306e\u4f7f\u7528\u6599\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059(\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054161-35)\u3002\u6240\u5f97\u7a0e\u6cd5 \u7b2c161\u6761 \u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3000\u5341\u4e00\u3000\u56fd\u5185\u306b\u304a\u3044\u3066\u696d\u52d9\u3092\u884c\u3046\u8005\u304b\u3089\u53d7\u3051\u308b\u6b21\u306b\u63b2\u3052\u308b\u4f7f\u7528\u6599\u53c8\u306f\u5bfe\u4fa1\u3067\u5f53\u8a72\u696d\u52d9\u306b\u4fc2\u308b\u3082\u306e\u3014\u901a\u9054161-33\uff5e\u3015\u306e\u300c\u30a4\u3000\u5de5\u696d\u6240\u6709\u6a29\u305d\u306e\u4ed6\u306e\u6280\u8853\u306b\u95a2\u3059\u308b\u6a29\u5229\u3001\u7279\u5225\u306e\u6280\u8853\u306b\u3088\u308b\u751f\u7523\u65b9\u5f0f\u82e5\u3057\u304f\u306f\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u3082\u306e\u306e\u4f7f\u7528\u6599\u53c8\u306f\u305d\u306e\u8b72\u6e21\u306b\u3088\u308b\u5bfe\u4fa1\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u5916\u56fd\u6cd5\u4eba\u7b49\u306b\u5bfe\u3057\u3066\u306f\u6240\u5f97\u7a0e\u6cd5 \u7b2c161\u6761 \u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/gensen\/06\/05.htm\" target=\"_blank\" rel=\"noopener nofollow\">\u4e0d\u6b63\u7af6\u4e89\u9632\u6b62\u6cd5\u306b\u57fa\u3065\u304f\u640d\u5bb3\u8ce0\u511f\u91d1\u3092\u652f\u6255\u3063\u305f\u5834\u5408<\/a><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.tm106.jp\/wp-content\/uploads\/2022\/07\/external-site-icon2.jpg\" alt=\"\" width=\"16\" height=\"16\" class=\"left size-full wp-image-39708\" \/>\uff08\u56fd\u7a0e\u5e81\uff09<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6257.htm\" target=\"_blank\" rel=\"noopener nofollow\">No.6257\u2003\u640d\u5bb3\u8ce0\u511f\u91d1<\/a><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.tm106.jp\/wp-content\/uploads\/2022\/07\/external-site-icon2.jpg\" alt=\"\" width=\"16\" height=\"16\" class=\"left size-full wp-image-39708\" \/>\uff08\u56fd\u7a0e\u5e81\u30fb\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff09<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/05\/02.htm\" target=\"_blank\" rel=\"noopener nofollow\">\u6d88\u8cbb\u7a0e\u57fa\u672c\u901a\u9054\u3000\u7b2c2\u7bc0<\/a><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.tm106.jp\/wp-content\/uploads\/2022\/07\/external-site-icon2.jpg\" alt=\"\" width=\"16\" height=\"16\" class=\"left size-full wp-image-39708\" \/>\u30005\uff0d2\uff0d5\uff08\u640d\u5bb3\u8ce0\u511f\u91d1\uff09<br \/>\n<a href=\"https:\/\/www.kfs.go.jp\/service\/JP\/66\/15\/index.html\" target=\"_blank\" rel=\"noopener nofollow\">\u5e7315.11.19\u88c1\u6c7a\u3001\u88c1\u6c7a\u4e8b\u4f8b\u96c6No.66<\/a><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.tm106.jp\/wp-content\/uploads\/2022\/07\/external-site-icon2.jpg\" alt=\"\" width=\"16\" height=\"16\" class=\"left size-full wp-image-39708\" \/>\u3000\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u3000\u88c1\u6c7a\u4e8b\u4f8b\u96c6\uff08\u8457\u4f5c\u6a29\u30fb\u548c\u89e3\u91d1\uff09<\/p>\n<h2 title=\"\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u3067\u306e\u30d6\u30e9\u30f3\u30c9\u8a55\u4fa1\u6cd5\">\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u3067\u306e\u30d6\u30e9\u30f3\u30c9\u8a55\u4fa1\u6cd5<\/h2>\n<p>\u77e5\u7684\u8ca1\u7523\u6a29\u306e\u8a55\u4fa1\u6cd5\u3068\u3057\u3066\u306f\u3001\u4e00\u822c\u7684\u306a\u4ed6\u306e\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u3068\u540c\u69d8\u3001\u5927\u304d\u304f\u5206\u985e\u3057\u3066\u30b3\u30b9\u30c8\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u3001\u30de\u30fc\u30b1\u30c3\u30c8\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u53ca\u3073\u30a4\u30f3\u30ab\u30e0\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u4e09\u65b9\u6cd5\u304c\u7528\u3044\u3089\u308c\u3066\u304a\u308a\u3001\u7279\u306b\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u3067\u306e\u30d6\u30e9\u30f3\u30c9\u8a55\u4fa1\u6cd5\u3068\u3057\u3066\u306f\u3001\u30a4\u30f3\u30ab\u30e0\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u3046\u3061\u306e\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u514d\u9664\u6cd5\u304c\u591a\u304f\u4f7f\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u514d\u9664\u6cd5\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u3001\u5546\u6a19\u6a29\u306e\u5834\u5408\u3001\u300c\u8a55\u4fa1\u5bfe\u8c61\u306e\u5546\u6a19\u6a29\u306e\u6240\u6709\u8005\u304c\u3001\u305d\u306e\u4f7f\u7528\u306f\u7b2c\u4e09\u8005\u3088\u308a\u4f7f\u7528\u8a31\u8afe\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u306b\u3001\u5f53\u8a72\u7b2c\u4e09\u8005\u306b\u5bfe\u3057\u3066\u652f\u6255\u3046\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u308b\u4f7f\u7528\u6599\u3092\u3001\u985e\u4f3c\u3059\u308b\u30e9\u30a4\u30bb\u30f3\u30b9\u5951\u7d04\u304b\u3089\u63a8\u5b9a\u3059\u308b\u300d\u65b9\u6cd5\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u8ca9\u58f2\u8a08\u753b\u3092\u3082\u3068\u306b\u3001\u4eee\u306b\u5bfe\u8c61\u5546\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u5546\u6a19\uff1d\u30d6\u30e9\u30f3\u30c9\u3092\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\uff08\u4f7f\u7528\u6a29\u6599\uff09\u306e\u898b\u7a4d\u984d\u3092\u7b97\u5b9a\u3057\u3001\u8a55\u4fa1\u5bfe\u8c61\u671f\u9593\u5185\u3067\u5f53\u8a72\u91d1\u984d\u306e\u73fe\u5728\u4fa1\u5024\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5546\u6a19\u6a29\u306e\u4fa1\u5024\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<h2 title=\"\u6e1b\u640d\u4f1a\u8a08\">\u6e1b\u640d\u4f1a\u8a08<\/h2>\n<p>\u6e1b\u640d\u4f1a\u8a08\u3068\u306f\u3001\u8cc7\u7523\u306e\u53ce\u76ca\u6027\u304c\u4f4e\u4e0b\u3057\u3066\u6295\u8cc7\u984d\u306e\u56de\u53ce\u304c\u898b\u8fbc\u3081\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u5f53\u8a72\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u306b\u305d\u306e\u4fa1\u5024\u306e\u4e0b\u843d\u3092\u53cd\u6620\u3055\u305b\u308b\u624b\u7d9a\u3067\u3059\u3002\u6e1b\u640d\u4f1a\u8a08\u306f\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u307f\u306a\u3089\u305a\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u304a\u3044\u3066\u3082\u3001\u5546\u6a19\u6a29\u3084\u7279\u8a31\u6a29\u306b\u4ee3\u8868\u3055\u308c\u308b\u77e5\u7684\u8ca1\u7523\u6a29\u3001\u306e\u308c\u3093\u53ca\u3073\u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306a\u3069\u3082\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u6e1b\u640d\u51e6\u7406\u306f\u3001\u5e33\u7c3f\u4fa1\u984d\u3068\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3068\u306e\u5dee\u984d\u3092\u5f53\u671f\u306e\u640d\u5931\uff08\u6e1b\u640d\u640d\u5931\uff09\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306f\u3001\u8cc7\u7523\u307e\u305f\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u6b63\u5473\u58f2\u5374\u4fa1\u984d\u3068\u4f7f\u7528\u4fa1\u5024\u306e\u3044\u305a\u308c\u304b\u9ad8\u3044\u65b9\u306e\u91d1\u984d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5546\u6a19\u306e\u4f7f\u7528\u3092\u4e2d\u6b62\u3057\u3066\u3001\u5225\u30d6\u30e9\u30f3\u30c9\u306b\u5207\u308a\u66ff\u3048\u308b\u3053\u3068\u3067\u6e1b\u640d\u51e6\u7406\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2 title=\"global intangible low-taxed income\">Global Intangible Low-Taxed Income<\/h2>\n<p>\u7c73\u56fd\u306e\u7a0e\u6cd5\u3067\u306f\u3001\uff11\u3064\u307e\u305f\u306f\u8907\u6570\u306e\u652f\u914d\u3059\u308b\u5916\u56fd\u4f01\u696d\u306e\u5c11\u306a\u304f\u3068\u308210\uff05\u306e\u4fa1\u5024\u307e\u305f\u306f\u8b70\u6c7a\u6a29\u3092\u6709\u3059\u308b\u7c73\u56fd\u4f01\u696d\u306f\u3001\u682a\u4e3b\u306b\u91d1\u984d\u304c\u5206\u914d\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u95a2\u4fc2\u306a\u304f\u3001\u73fe\u5728\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u5916\u56fd\u4f01\u696d\u304b\u3089\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u7121\u5f62\u4f4e\u8ab2\u7a0e\u6240\u5f97(global intangible low-taxed income)\u3092\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u30b0\u30ed\u30fc\u30d0\u30eb\u7121\u5f62\u4f4e\u8ab2\u7a0e\u6240\u5f97\u306f\u7279\u8a31\u3001\u5546\u6a19\u3001\u8457\u4f5c\u6a29\u306a\u3069\u306e\u6d77\u5916\u8cc7\u7523\u304b\u3089\u306e\u53ce\u5165\u3067\u3001\u8a72\u5f53\u3059\u308b\u7c73\u56fd\u4f01\u696d\u306f\u6bce\u5e74\u8ab2\u7a0e\u6240\u5f97\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.tm106.jp\/?p=5127\">\u7a0e\u6cd5\u3068\u5546\u6a19\u6a29 vol.2 \u5370\u7d19\u7a0e\u3068\u767b\u9332\u514d\u8a31\u7a0e<\/a><\/p>\n<div class=\"su-box su-box-style-glass\" id=\"\" style=\"border-color:#000000;border-radius:2px;max-width:none\"><div class=\"su-box-title\" 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