{"id":905,"date":"2024-02-02T15:06:49","date_gmt":"2024-02-02T06:06:49","guid":{"rendered":"https:\/\/jga-tax.jp\/?p=905"},"modified":"2024-02-02T15:06:49","modified_gmt":"2024-02-02T06:06:49","slug":"ms%e6%b3%95%e4%ba%ba%e3%82%92%e6%b4%bb%e7%94%a8%e3%81%97%e3%81%9f%e3%83%89%e3%82%af%e3%82%bf%e3%83%bc%e3%81%ae%e7%9b%b8%e7%b6%9a%e5%af%be%e7%ad%96","status":"publish","type":"post","link":"http:\/\/jga-tax.jp\/?p=905","title":{"rendered":"MS\u6cd5\u4eba\u3092\u6d3b\u7528\u3057\u305f\u30c9\u30af\u30bf\u30fc\u306e\u76f8\u7d9a\u5bfe\u7b56"},"content":{"rendered":"<p>\u3044\u3064\u3082\u5f53\u30b3\u30e9\u30e0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<a href=\"https:\/\/jga-tax.jp\/about.html\">JGA\u7a0e\u7406\u58eb\u6cd5\u4eba\/\u7a0e\u7406\u58eb<\/a>\u306e\u7247\u702c\u3068\u7533\u3057\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u30c9\u30af\u30bf\u30fc\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066MS\u6cd5\u4eba\u306e\u5229\u7528\u3092\u5177\u4f53\u7684\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u30c9\u30af\u30bf\u30fc\u306e\u76f8\u7d9a\uff08\u5916\u89b3\uff09\u3011<\/strong><\/p>\n<blockquote><p>\u2460\u304a\u5b50\u69d8\u304c<strong>\u30c9\u30af\u30bf\u30fc\uff08\u4e88\u5b9a\uff09\u306e\u5834\u5408<\/strong>\uff1a\u533b\u7642\u6cd5\u4eba\u304c\u76f8\u7d9a\u3067\u6709\u5229<\/p>\n<p>\u2461\u304a\u5b50\u69d8\u304c\u30c9\u30af\u30bf\u30fc<strong>\u4ee5\u5916<\/strong>\u306e\u5834\u5408\uff1aMS\u6cd5\u4eba\u304c\u76f8\u7d9a\u3067\u6709\u5229<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u304c\u524d\u63d0\u3067\u3059\u306e\u3067\u3001\u307e\u305a\u306f\u3053\u3061\u3089\u306e\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3053\u3061\u3089\u306e\u3046\u3061\u2460\u306b\u3064\u3044\u3066\u306f\u3001\u30b3\u30e9\u30e0\u300c\u533b\u7642\u6cd5\u4eba\u5316\u3078\u306e\u9053\u300d\u30b7\u30ea\u30fc\u30ba\u306b\u3066\u3001\u5225\u9014\u304a\u4f1d\u3048\u3057\u3088\u3046\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4eca\u65e5\u306fMS\u6cd5\u4eba\u306e\u8a2d\u7acb\u3067\u3069\u306e\u3088\u3046\u306b\u76f8\u7d9a\u3092\u6709\u5229\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u306e\u78ba\u8a8d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u524d\u306e\u30bb\u30df\u30ca\u30fc\u30fb\u30b3\u30e9\u30e0\u7b49\u3067\u3082\u304a\u4f1d\u3048\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u65e5\u672c\u306b\u304a\u3051\u308b\u7bc0\u7a0e\u306e\u8003\u3048\u65b9\u3068\u3057\u3066\u306f\u3001\u6b21\u306e\uff12\u3064\u306e\u8003\u3048\u65b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u7bc0\u7a0e\u306e\u8003\u3048\u65b9\u3011<\/strong><\/p>\n<blockquote><p>\u2460<strong>\u6642\u9593\u8ef8<\/strong>\u306b\u3088\u308b\u65b9\u6cd5<\/p>\n<p>\u2461<strong>\u6240\u5f97\u5206\u6563<\/strong>\u306b\u3088\u308b\u65b9\u6cd5<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>\u2460\u306e\u300c\u6642\u9593\u8ef8\u306b\u3088\u308b\u65b9\u6cd5\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u8cbb\u7528\u3092\u5148\u306b\u7acb\u3066\u3066\u3001\u53ce\u5165\u3092\u5f8c\u306b\u7acb\u3066\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u5f53\u671f\u306e\u6240\u5f97\u91d1\u984d\u3092\u306a\u308b\u3079\u304f\u5c0f\u3055\u304f\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u4fdd\u967a\u306a\u3069\u304c\u4ee3\u8868\u7684\u306a\u7bc0\u7a0e\u5546\u54c1\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u2461\u306e\u300c\u6240\u5f97\u5206\u6563\u306b\u3088\u308b\u65b9\u6cd5\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u4f8b\u3048\u3070\u3001\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u7387\u306f\u4f4f\u6c11\u7a0e\u3092\u5408\u308f\u305b\u306655%\u306e\u3068\u3053\u308d\u3001\u6cd5\u4eba\u5316\u3092\u884c\u3063\u3066\u5f53\u8a72\u7a0e\u7387\u3092\u7d0433%\u306b\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3067\u3059\u3002\u6240\u5f97\u3092\u5206\u6563\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\uff08\u6240\u5f97\u304c\u591a\u3044\u307b\u3069\u7a0e\u91d1\u304c\u91cd\u304f\u306a\u308b\u5236\u5ea6\uff09\u306e\u9069\u7528\u7a0e\u7387\u304c\u8efd\u304f\u306a\u308b\u3068\u3044\u3046\u52b9\u679c\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u3011<\/strong><\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7a0e\u984d\u3082\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"189\"><strong>\u53d6\u5f97\u91d1\u984d\uff08\u76f8\u7d9a\u5206\uff09<\/strong><\/td>\n<td width=\"189\"><strong>\u7a0e\u7387<\/strong><\/td>\n<td width=\"189\"><strong>\u63a7\u9664\u984d<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"189\">1,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td width=\"189\">10\uff05<\/td>\n<td width=\"189\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">3,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td width=\"189\">15%<\/td>\n<td width=\"189\">50\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">5,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td width=\"189\">20\uff05<\/td>\n<td width=\"189\">200\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">1\u5104\u5186\u4ee5\u4e0b<\/td>\n<td width=\"189\">30%<\/td>\n<td width=\"189\">700\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">2\u5104\u5186\u4ee5\u4e0b<\/td>\n<td width=\"189\">40%<\/td>\n<td width=\"189\">1,700\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">3\u5104\u5186\u4ee5\u4e0b<\/td>\n<td width=\"189\">45%<\/td>\n<td width=\"189\">2,700\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">6\u5104\u5186\u4ee5\u4e0b<\/td>\n<td width=\"189\">50%<\/td>\n<td width=\"189\">4,200\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">6\u5104\u5186\u8d85<\/td>\n<td width=\"189\">55%<\/td>\n<td width=\"189\">7,200\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u76f8\u7d9a\u7a0e\u8a08\u7b97\u306b\u304a\u3051\u308b\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1\u6642\u70b9\u3011<\/strong><\/p>\n<p>\u3042\u304f\u307e\u3067\u3082\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u6839\u62e0\u3068\u306a\u308b\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1\u306f\u3001\u76f8\u7d9a\u6642\uff08\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u6642\uff09\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u203b\u3053\u3053\u306f\u3001\u907a\u7523\u5206\u5272\u3068\u3054\u3063\u3061\u3083\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u7a0e\u984d\u8a08\u7b97\u306f\u76f8\u7d9a\u6642\u3068\u8a8d\u8b58\u3057\u3066\u3082\u3089\u3048\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u76f8\u7d9a\u6642\u306b\u7bc0\u7a0e\u3092\u8003\u3048\u3089\u308c\u308b\u304b\u3011<\/strong><\/p>\n<p>\u76f8\u7d9a\u6642\u306e\u8ca1\u7523\u8a55\u4fa1\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u3092\u5b89\u304f\u3067\u304d\u308b\u53ef\u80fd\u6027\u306f\u3082\u3061\u308d\u3093\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3001\u3053\u308c\u306b\u306f\u9650\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002\u591a\u304f\u306e\u76f8\u7d9a\u306e\u5834\u5408\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u306f\u81ea\u5206\u304c\u6b7b\u4ea1\u3059\u308b\u3053\u3068\u3092\u60f3\u5b9a\u3057\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u8ca1\u7523\u8a55\u4fa1\u306b\u3088\u3063\u3066\u76f8\u7d9a\u7a0e\u3092\u5b89\u304f\u3067\u304d\u308b\u304b\u3068\u3044\u3046\u554f\u3044\u5408\u308f\u305b\u306f\u3001\u76f8\u7d9a\u4eba\uff08\u914d\u5076\u8005\u30fb\u5b50\u4f9b\u305f\u3061\uff09\u304b\u3089\u306e\u4f9d\u983c\u3067\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u5b50\u4f9b\u305f\u3061\u306b\u6700\u9ad8\u52b9\u7387\u3067\u306e\u8ca1\u7523\u5206\u4e0e\u3092\u8003\u3048\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u6642\u306b\u306f\u8ca1\u7523\u304c0\u3067\u3042\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u306e\u3067\u3059\uff08\u76f8\u7d9a\u8ca1\u7523\u306f\u30c9\u30af\u30bf\u30fc\u3067\u3042\u308b\u500b\u4eba\u306e\u8ab2\u7a0e\u6e08\u6240\u5f97\u306e\u518d\u5206\u914d\u3068\u306a\u308b\u305f\u3081\u3002\u3064\u307e\u308a2\u56de\u7a0e\u91d1\u304c\u53d6\u3089\u308c\u308b\u305f\u3081\u21d21\u56de\u306b\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u6700\u9ad8\u52b9\u7387\u306e\u8ca1\u7523\u5206\u4e0e\u3011<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"566\"><span style=\"font-size: 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