{"id":621,"date":"2023-09-13T13:44:25","date_gmt":"2023-09-13T04:44:25","guid":{"rendered":"https:\/\/jga-tax.jp\/?p=621"},"modified":"2023-09-13T14:07:18","modified_gmt":"2023-09-13T05:07:18","slug":"%e7%a8%8e%e9%87%91%e3%81%8c%e5%a4%9a%e9%a1%8d%e3%81%ab%e3%81%aa%e3%82%8b%e3%82%b1%e3%83%bc%e3%82%b9%ef%bd%9e%e4%be%a1%e6%a0%bc%e8%a8%ad%e5%ae%9a%e3%81%ab%e6%b3%a8%e6%84%8f%ef%bc%81%ef%bd%9e","status":"publish","type":"post","link":"http:\/\/jga-tax.jp\/?p=621","title":{"rendered":"\u7a0e\u91d1\u304c\u591a\u984d\u306b\u306a\u308b\u30b1\u30fc\u30b9\uff5e\u4fa1\u683c\u8a2d\u5b9a\u306b\u6ce8\u610f\uff01\uff5e"},"content":{"rendered":"

\u7686\u3055\u3093\u3053\u3093\u306b\u3061\u306f\u3002JGA<\/span>\u7a0e\u7406\u58eb\u6cd5\u4eba\/<\/span>\u7a0e\u7406\u58eb\u306e\u7247\u702c<\/a>\u3067\u3059\u3002\u4eca\u56de\u306e\u30c6\u30fc\u30de\u306f\u3001\u300c\u7a0e\u91d1\u304c\u591a\u984d\u306b\u306a\u308b\u30b1\u30fc\u30b9\uff5e\u4fa1\u683c\u8a2d\u5b9a\u306b\u6ce8\u610f\uff01\uff5e\u300d\u3067\u3059\u3002\u56fd\u969b\u7a0e\u52d9\u30b7\u30ea\u30fc\u30ba\u3068\u3057\u3066\u3001\u4ee5\u524d\u6295\u7a3f\u3057\u305f\u4e0b\u8a18\u306e\u30b3\u30e9\u30e0\u306b\u3066\u3001\u65e5\u672c\u53ca\u3073\u6d77\u5916\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u304c\u975e\u5e38\u306b\u591a\u3044\u9805\u76ee\uff08\u6307\u6458\u4ef6\u6570\u304c\u591a\u3044\u9805\u76ee\uff09\u3092\u89e3\u8aac\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n

 <\/p>\n

    \n
  1. \u300c\u8abf\u67fb\u3067\u306e\u6307\u6458\u306e\u591a\u3044\u9805\u76ee\u300c\u56fd\u5916\u95a2\u9023\u8005\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u300d\u306b\u3064\u3044\u3066\u300d<\/a><\/span><\/li>\n
  2. \u300c5<\/span>\u5206\u3067\u308f\u304b\u308b\u56fd\u5916\u95a2\u9023\u8005\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\uff5e\u7a0e\u52d9\u8abf\u67fb\u3067\u306e\u30dd\u30a4\u30f3\u30c8\uff5e\u300d<\/a><\/span><\/li>\n
  3. \u300c\u6d77\u5916\u7a0e\u52d9\u8abf\u67fb\u3067\u4e00\u756a\u6307\u6458\u3055\u308c\u308b\u3082\u306e\uff5e\u8d64\u5b57\u4e8b\u696d\u5e74\u5ea6\u306e\u652f\u6255\uff5e\u300d<\/a><\/span><\/li>\n<\/ol>\n

     <\/p>\n

    \u4eca\u65e5\u306f\u3001\u56fd\u969b\u53d6\u5f15\u306b\u304a\u3044\u3066\u300c\u7a0e\u984d\u304c\u591a\u984d\u306b\u306a\u308b\u30b1\u30fc\u30b9\u300d\u3092\u78ba\u8a8d\u3057\u3001\u8cea\u00d7\u91cf\u306e\u4e21\u9762\u304b\u3089\u306e\u78ba\u8a8d\u304c\u3067\u304d\u308c\u3070\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002\u4e0a\u8a18\u30b3\u30e9\u30e0\u306b\u3066\u524d\u8ff0\u3057\u305f\u91cf\u306e\u9762\uff08\u6307\u6458\u304c\u591a\u3044\u53d6\u5f15\uff09\u3092\u632f\u308a\u66ff\u3048\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u307e\u3068\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n

     <\/p>\n

    \u3010\u6307\u6458\u304c\u591a\u3044\u53d6\u5f15\u3011<\/span><\/strong><\/p>\n

    \u65e5\u672c\uff1a\u56fd\u5916\u95a2\u9023\u8005\uff08\u6d77\u5916\u5b50\u4f1a\u793e\uff09\u306b\u5bfe\u3059\u308b\u652f\u63f4\u3002\u5bfe\u4fa1\u6027\u306e\u306a\u3044\u53d6\u5f15\u3002<\/span><\/strong><\/p>\n

    \u5916\u56fd\uff1a\u8d64\u5b57\u4e8b\u696d\u5e74\u5ea6\u306e\u89aa\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u652f\u6255\u3002\u640d\u91d1\u6027\u306e\u306a\u3044\u53d6\u5f15\u3002<\/span><\/strong><\/p><\/blockquote>\n

    \u305f\u3060\u3001\u3053\u308c\u306f\uff11\u30641<\/span>\u3064\u306e\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u306e\u5426\u8a8d\u3068\u306a\u308b\u305f\u3081\u306b\u3001\u305d\u3053\u307e\u3067\u91d1\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u63db\u8a00\u3059\u308c\u3070\u4f1a\u793e\u304c\u5b58\u7d9a\u3067\u304d\u306a\u304f\u306a\u308b\u307b\u3069\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u8a00\u3044\u6e21\u3055\u308c\u308b\u3053\u3068\u304c\u306a\u3044\u306e\u3067\u3059\u3002<\/span>\u305f\u3060\u3057\u3001\u8cea\u306e\u9762\uff08\u7a0e\u984d\u304c\u591a\u984d\u306b\u306a\u308b\u53d6\u5f15\uff09\u3067\u306f\u3001\u4f1a\u793e\u304c\u5b58\u7d9a\u3067\u304d\u306a\u304f\u306a\u308b\u307b\u3069\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u8a00\u3044\u6e21\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n

    \u00a0<\/span><\/p>\n

    \n

    \u3010\u7a0e\u984d\u304c\u591a\u984d\u306b\u306a\u308b\u53d6\u5f15\u3011<\/span><\/strong><\/p>\n

    \u65e5\u672c\/<\/span>\u5916\u56fd\u3068\u3082\u306b\uff1a\u56fd\u5916\u95a2\u9023\u8005\u9593\uff08\u89aa\u5b50\u9593\uff09\u306e\u53d6\u5f15<\/span><\/strong><\/p>\n<\/blockquote>\n

    \u3069\u3046\u3044\u3046\u3053\u3068\u304b\u3068\u3044\u3046\u3068\u3001\u89aa\u5b50\u9593\u306e\u53d6\u5f15\u306f\u3001\u682a\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u89aa\u4f1a\u793e\u304c\u5b50\u4f1a\u793e\u3068\u306e\u9593\u306e\u53d6\u5f15\u4fa1\u683c\u3092\u81ea\u7531\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u63db\u8a00\u3059\u308c\u3070\u89aa\u4f1a\u793e\u306f\u56fd\u969b\u9593\u53d6\u5f15\u306b\u4fc2\u308b\u5229\u76ca\u3092\u64cd\u4f5c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002100<\/span>\u5186\u306e\u3082\u306e\u3092200<\/span>\u5186\u3067\u58f2\u308c\u3070\u89aa\u4f1a\u793e\u306f\u5229\u76ca\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3057\u3001\u306f\u305f\u307e\u305f50<\/span>\u5186\u3067\u58f2\u308c\u3070\u640d\u5931\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3060\u3063\u3066\u3067\u304d\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/span><\/p>\n

    \u00a0<\/span><\/p>\n

    \u56fd\u969b\u8ab2\u7a0e\u3067\u306f\u3001\u3053\u3053\u306b\u30e1\u30b9\u304c\u5165\u308a\u307e\u3059\u3002<\/span><\/p>\n

    \u00a0<\/span><\/p>\n

    \u305f\u3060\u3057\u3001\u57fa\u672c\u7684\u306b\u65e5\u7cfb\u4f01\u696d\u306f\u30e6\u30cb\u30fc\u30af\u306a\u88fd\u54c1\u3084\u5546\u54c1\u3001\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u3001\u5e02\u5834\u4fa1\u683c\u304c\u3042\u308b\u3088\u3046\u306a\u5546\u88fd\u54c1\u306e\u53d6\u5f15\u306f\u5c11\u306a\u304f\u3001\u4e0a\u8a18\u306e\u300c100<\/span>\u5186\u306e\u3082\u306e\u300d\u306e\u6839\u62e0\u3068\u306a\u308b\u6570\u5b57<\/u>\u304c\u898b\u3044\u3060\u305b\u306a\u3044\u3053\u3068\u3082\u591a\u3044\u73fe\u72b6\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u306b\u4f55\u3068\u304b\u96e3\u3092\u9003\u308c\u3066\u3044\u308b\u4f1a\u793e\u3082\u591a\u3044\u306e\u3067\u3059\u3002<\/span><\/p>\n

    \u00a0<\/span><\/p>\n

    \u305d\u306e\u4e2d\u3067\u3001\u4eca\u56de\u306e\u30b3\u30e9\u30e0\u3067\u306f\u3001\u96e3\u3092\u9003\u308c\u3089\u308c\u306a\u3044\u30d1\u30bf\u30fc\u30f3\uff08\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u6839\u62e0\u3068\u306a\u308b\u6570\u5b57\u3092\u898b\u3044\u3060\u305b\u308b\u30d1\u30bf\u30fc\u30f3\uff09\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002\u591a\u984d\u306e\u8ffd\u5fb4\u3092\u304f\u3089\u3046\u306e\u306f\u3001\u3053\u306e\u30d1\u30bf\u30fc\u30f3\u304c\u975e\u5e38\u306b\u591a\u3044\u306e\u3067\u3001\u307e\u305a\u306f\u3053\u308c\u304b\u3089\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

    \u00a0<\/span><\/p>\n

    \n

    \u3010\u5177\u4f53\u7684\u306b\u591a\u984d\u306e\u6307\u6458\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3011<\/span><\/p>\n

    \u56fd\u5916\u95a2\u9023\u8005\u3078\u306e\u53d6\u5f15\u4fa1\u683c\uff1a100<\/span>\u5186<\/span><\/p>\n

    \u7b2c\u4e09\u8005\u3078\u306e\u53d6\u5f15\u4fa1\u683c\uff1a200<\/span>\u5186<\/span>\u00a0<\/span><\/p>\n<\/blockquote>\n

    \u3053\u308c\u3067\u3059\u3002\u540c\u69d8\u306e\u3082\u306e\u3092\u300c\u682a\u3092\u4fdd\u6709\u3059\u308b\u95a2\u4fc2\u4f1a\u793e\u300d\u3068\u300c\u682a\u3092\u4fdd\u6709\u3057\u306a\u3044\u7b2c\u4e09\u8005\u300d\u306b\u304a\u3044\u3066\u7570\u306a\u308b\u4fa1\u683c\u3092\u8a2d\u3051\u3066\u8ca9\u58f2\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3059\u3002\u672c\u6765\u3001\u4fa1\u683c\u306f\u6226\u7565\u7684\u306b\u6c7a\u307e\u308b\u3082\u306e\u3067\u3059<\/span>\u304c\u3001\u56fd\u5916\u95a2\u9023\u8005\u3068\u306e\u53d6\u5f15\u4fa1\u683c\u3060\u3051\u306f\u6226\u7565\u7684\u306b\u6c7a\u3081\u3066\u3057\u307e\u3046\u3068\u300c\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u300d\u306b\u3088\u308a\u6307\u6458\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3053\u3053\u304c\u843d\u3068\u3057\u7a74\u3067\u3042\u308a\u6ce8\u610f\u3067\u3059\u3002<\/span><\/p>\n

    \u00a0<\/span><\/p>\n

    \u3064\u307e\u308a\u6d77\u5916\u5b50\u4f1a\u793e\u306b\u304a\u3044\u3066\u3001\u65e5\u672c\u89aa\u4f1a\u793e\u304b\u3089200<\/span>\u5186\u3067\u4ed5\u5165\u308c\u3066\u3044\u305f\u3082\u306e\u306b\u3064\u304d\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u300c\u305d\u306e\u5546\u54c1\u306e\u6b63\u3057\u3044\u91d1\u984d\u306f100<\/span>\u5186\u3067\u3059\u300d\u3068100<\/span>\u5186\u306e\u4ed5\u5165\u4fa1\u683c\u306b\u3088\u3063\u3066\u63a8\u8a08\u3067\u8ab2\u7a0e\u3055\u308c\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/span><\/p>\n

    \u00a0<\/span><\/p>\n

    \n

    \u305d\u306e\u5546\u54c1\u30921<\/span>\u5104\u5186\u307b\u3069\u4ed5\u5165\u308c\u3066\u3044\u305f\u5834\u5408\u306f\u3069\u3046\u3067\u3057\u3087\u3046\u304b\uff08200\u5186\u21d2100\u5186\u306e\u5834\u5408\uff09\u3002<\/span><\/p>\n

    \u21d2\u534a\u5206\u306e5,000<\/span>\u4e07\u5186\u306e\u5229\u76ca\u3092\u8abf\u6574\u3055\u308c\u3066\u3001\u7a0e\u91d1\u3092\u8ab2\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/span><\/p>\n<\/blockquote>\n

    \u30d3\u30b8\u30cd\u30b9\u306e\u6839\u5e79\u3067\u3042\u308b\u300c<\/span>\u53d6\u5f15\u4fa1\u683c\u300d\u3092\u8abf\u67fb\u306b\u304a\u3044\u3066\u6307\u6458\u3055\u308c\u308b\u3068\u3001\u7a0e\u984d\u306f\u5426\u5fdc\u306a\u304f\u9ad8\u984d\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u6d77\u5916\u306e\u7a0e\u52d9\u5f53\u5c40\u306f\u3053\u308c\u3092\u6307\u6458\u3057\u305f\u3044\u3002\u305d\u306e\u305f\u3081\u53d6\u5f15\u4fa1\u683c\u3068\u53d6\u5f15\u5185\u5bb9\u306f\u91cd\u70b9\u7684\u306b\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u306e\u3067\u304f\u308c\u3050\u308c\u3082\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

    \u00a0<\/span><\/p>\n

    \n

    \u3010\u30dd\u30a4\u30f3\u30c8\u3011<\/span><\/p>\n

    \u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308b\u8ffd\u5fb4\u7a0e\u984d<\/span>\u306e\u591a\u5be1\u306fPL<\/span>\u306e\u3069\u306e\u90e8\u5206\u306b\u5bfe\u3059\u308b\u6307\u6458\u304b\u306b\u3088\u3063\u3066\u57fa\u672c\u7684\u306b\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

    \u00a0<\/span>\uff1cPL<\/span>\uff1e<\/span><\/strong><\/p>\n

    \u58f2\u4e0a\u9ad8<\/span><\/strong><\/p>\n

    \u4ed5\u5165\u9ad8<\/span><\/strong><\/p>\n

    \u58f2\u4e0a\u7dcf\u5229\u76ca<\/span><\/strong><\/p>\n

    \u8ca9\u58f2\u8cbb\u30fb\u4e00\u822c\u7ba1\u7406\u8cbb<\/span><\/strong><\/p>\n

    \u55b6\u696d\u5229\u76ca<\/span><\/strong><\/p>\n

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