{"id":645,"date":"2023-10-02T17:22:17","date_gmt":"2023-10-02T08:22:17","guid":{"rendered":"https:\/\/jga-tax.jp\/?p=645"},"modified":"2023-10-02T17:51:06","modified_gmt":"2023-10-02T08:51:06","slug":"%e3%82%a4%e3%83%b3%e3%83%9c%e3%82%a4%e3%82%b9%e5%88%b6%e5%ba%a6%e3%81%ae%e9%96%8b%e5%a7%8b%ef%bd%9e%e5%85%b7%e4%bd%93%e7%9a%84%e3%81%aa%e7%a8%8e%e5%8b%99%e8%aa%bf%e6%9f%bb%e5%af%be%e7%ad%96%e3%81%af","status":"publish","type":"post","link":"https:\/\/jga-tax.jp\/?p=645","title":{"rendered":"\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u958b\u59cb\uff5e\u5177\u4f53\u7684\u306a\u7a0e\u52d9\u8abf\u67fb\u5bfe\u7b56\u306f\uff1f\uff5e"},"content":{"rendered":"<p>\u7686\u69d8\u3053\u3093\u306b\u3061\u306f\u3001<a href=\"http:\/\/jga-tax.jp\/about.html\">JGA\u7a0e\u7406\u58eb\u6cd5\u4eba\/\u7a0e\u7406\u58eb\u306e\u7247\u702c<\/a>\u3068\u7533\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>10\u6708\u306b\u306a\u308a\u3064\u3044\u306b\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u300d\u304c\u958b\u59cb\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u5177\u4f53\u7684\u306a\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc\uff08\u767a\u884c\u5074\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u4e16\u306e\u4e2d\u306b\u6ea2\u308c\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u305d\u3061\u3089\u306b\u89e3\u8aac\u3092\u8b72\u308b\u3068\u3057\u3066\u3001\u79c1\u304b\u3089\u306f\u5b9f\u969b\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3051\u308b\u5fc3\u69cb\u3048\uff08\u53d7\u9818\u5074\uff09\u3092\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305a\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3044\u305f\u3044\u306e\u306f\u6b21\u306e\u8a18\u4e8b\u3002\u3053\u308c\u306f\u65e5\u7d4c\u65b0\u805e\u306e9\u670812\u65e5\u306e\u8a18\u4e8b\u3067\u3059\u304c\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u5bfe\u3059\u308b\u56fd\u7a0e\u5e81\u306e\u898b\u89e3\u306b\u3064\u3044\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.nikkei.com\/article\/DGXZQOUA248UJ0U3A820C2000000\/\">https:\/\/www.nikkei.com\/article\/DGXZQOUA248UJ0U3A820C2000000\/<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u306b\u304a\u3044\u3066\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u7a0e\u52d9\u8abf\u67fb\u306f\u300c\u5927\u53e3\u30fb\u60aa\u8cea\u300d\u306a\u3082\u306e\u306b\u9650\u5b9a\u3055\u308c\u308b\u3068\u3042\u308a\u3001\u307e\u305f\u3001\u300c\u8a18\u8f09\u4e8b\u9805\u306e\u4e0d\u5099\u3092\u3042\u3052\u3064\u3089\u3046\u3088\u3046\u306a\u8abf\u67fb\u306f\u3057\u306a\u3044\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u9593\u9055\u3048\u3066\u7a0e\u984d\u63a7\u9664\u3092\u53d6\u3063\u3066\u3057\u307e\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u78ba\u8a8d\u3067\u304d\u308b\u4f53\u5236\u306b\u3042\u308c\u3070\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8a18\u8f09\u306e\u4e0d\u5099\u7b49\u306f\u3042\u308b\u7a0b\u5ea6\u8a31\u5bb9\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u306f\u300c\u5927\u53e3\u30fb\u60aa\u8cea\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3002\u3067\u306f\u3001\u300c\u5927\u53e3\u30fb\u60aa\u8cea\u300d\u3068\u306f\u3069\u306e\u7bc4\u56f2\u307e\u3067\u3092\u3044\u3046\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<blockquote><p>\u3010\u30dd\u30a4\u30f3\u30c8\u3011<\/p>\n<p>\u2460\u91d1\u984d\u30dd\u30ea\u30b7\u30fc\u3000<strong>\u21d2\u5927\u53e3\u306e\u6392\u9664<\/strong><\/p>\n<p>\u2461\u5168\u4ef6\u30c1\u30a7\u30c3\u30af or \u30b5\u30f3\u30d7\u30eb\u30c1\u30a7\u30c3\u30af or\u3000\u30c1\u30a7\u30c3\u30af\u306a\u3057<strong>\u3000\u21d2\u60aa\u8cea\u306e\u6392\u9664<\/strong><\/p>\n<p>\u203b\u91d1\u984d\u30dd\u30ea\u30b7\u30fc\u3067\u300c\u5927\u53e3\u5bfe\u7b56\u300d\uff0b\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u3067\u300c\u60aa\u8cea\u5bfe\u7b56\u300d\u3067\u3059\uff01<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>\u307e\u305a\u306f\u8003\u3048\u65b9\u3068\u3057\u3066\u3053\u306e2\u3064\u306b\u5206\u985e\u3057\u305f\u3046\u3048\u3067\u3001\u81ea\u793e\u306e\u5bfe\u5fdc\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c\u91d1\u984d\u30dd\u30ea\u30b7\u30fc\u306b\u3064\u3044\u3066\uff1e<\/p>\n<p>\u4f1a\u793e\u306b\u3088\u3063\u3066\u5927\u53e3\u306e\u53d6\u5f15\u3068\u3055\u308c\u308b\u91d1\u984d\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u6cd5\u5f8b\u4e0a\u306e\u3001\u4e00\u5f8b\u306e\u91d1\u984d\u57fa\u6e96\u306f\u306a\u3044\u4e2d\u3067\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u304c\u5927\u53e3\u3068\u3044\u3046\u8a00\u8449\u3092\u4f7f\u3063\u3066\u3044\u308b\u306e\u306b\u306f\u56fd\u7a0e\u5e81\u306e\u4e2d\u3067\u91d1\u984d\u57fa\u6e96\u3092\u8a2d\u3051\u3066\u3044\u308b\u3088\u3046\u306b\u3082\u601d\u3044\u307e\u3059\u3002\u3053\u308c\u304b\u3089\u5b9f\u52d9\u3067\u660e\u308b\u307f\u306b\u306a\u308b\u90e8\u5206\u306a\u306e\u3067\u4e00\u6982\u306b\u8a00\u3048\u306a\u3044\u3067\u3059\u304c\u3001\u5c0f\u898f\u6a21\u306e\u4f01\u696d\u304c\u793e\u5185\u30dd\u30ea\u30b7\u30fc\u3068\u3057\u3066\u6301\u3064\u306e\u3067\u3042\u308c\u307010\u4e07\u5186\u3092\u57fa\u6e96\u3068\u3057\u3066\u3082\u3089\u3048\u305f\u3089\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u203b\u5bfe\u4fa110\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e\u3067\u3042\u308c\u3070\u3001\u305f\u3068\u3048\u9593\u9055\u3048\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u300c\u91cd\u8981\u6027\u304b\u3089\u300d\u5927\u53e3\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306f\u306a\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c\u30c1\u30a7\u30c3\u30af\u4f53\u5236\uff1e<\/p>\n<p>\u4e00\u5f8b\u306a\u898f\u5b9a\u304c\u306a\u3044\u306e\u3067\u3001\u306a\u304b\u306a\u304b\u793e\u5185\u306e\u91d1\u984d\u57fa\u6e96\u3092\u3064\u304f\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3002\u53cd\u5bfe\u306b\u7a0e\u52d9\u8abf\u67fb\u306e\u62c5\u5f53\u5b98\u3082\u5927\u53e3\u3060\u304b\u3089\u6307\u6458\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3082\u96e3\u3057\u3044\u306e\u3067\u3059\uff08\u6063\u610f\u6027\u304c\u4ecb\u5165\u3059\u308b\u305f\u3081\uff1d\u4f55\u3092\u6301\u3063\u3066\u5927\u53e3\u3068\u3044\u3046\u304b\u304c\u4e0d\u660e\u78ba\u306a\u305f\u3081\uff09\u3002<\/p>\n<p>\u91cd\u8981\u306a\u306e\u306f\u300c\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u300d\u3067\u3057\u3087\u3046\u3002\u3053\u308c\u306f\u53d6\u5f15\u306e\u9805\u76ee\uff08\u985e\u578b\uff09\u3054\u3068\u306b\u5206\u985e\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u3053\u304c\u5927\u304d\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3059\uff01<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li>\u4ed5\u5165\u30fb\u5916\u6ce8\u8cbb\u306b\u3064\u3044\u3066<\/li>\n<li>\u8ca9\u7ba1\u8cbb\u306b\u3064\u3044\u3066<\/li>\n<li>\u305d\u306e\u4ed6\u640d\u5931\u306b\u3064\u3044\u3066<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u3089\u306e\u9805\u76ee\u306b\u3064\u304d\u3001\u3082\u3061\u308d\u3093\u539f\u5247\u7684\u306b\u306f\u7db2\u7f85\u7684\u306b\u5168\u4ef6\u30c1\u30a7\u30c3\u30af\u3059\u308b\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u304c\u6700\u3082\u671b\u307e\u3057\u3044\u3067\u3059\u304c\u3001\u5b9f\u52d9\u5bfe\u5fdc\u3068\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u8003\u3048\u305f\u5834\u5408\u306b\u306f\u3001\u5fc5\u305a\u3057\u3082\u5168\u4ef6\u30c1\u30a7\u30c3\u30af\u306f\u884c\u308f\u308c\u306a\u3044\uff08\u884c\u3048\u306a\u3044\uff09\u3067\u3057\u3087\u3046\u3002\u30dd\u30a4\u30f3\u30c8\u306f\u3042\u304f\u307e\u3067\u3082\u300c\u60aa\u8cea\u3067\u306a\u3044\u300d\u3068\u3044\u3046\u3053\u3068\u306e\u5145\u8db3\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li>\n<blockquote><p>\u4ed5\u5165\u30fb\u5916\u6ce8\u8cbb\u30fb\u56fa\u5b9a\u8cc7\u7523\u306b\u3064\u3044\u3066\u3000\u21d2\u5168\u4ef6\u30c1\u30a7\u30c3\u30af<\/p><\/blockquote>\n<\/li>\n<li>\n<blockquote><p>\u8ca9\u7ba1\u8cbb\u306b\u3064\u3044\u3066\u3000\u21d2\u30b5\u30f3\u30d7\u30eb\u30c1\u30a7\u30c3\u30af\u3000\u203b\u5bb6\u8cc3\u306f\u500b\u5225\u78ba\u8a8d<\/p><\/blockquote>\n<\/li>\n<li>\n<blockquote><p>\u305d\u306e\u4ed6\u640d\u5931\u306b\u3064\u3044\u3066\u3000\u21d2\u30b5\u30f3\u30d7\u30eb\u30c1\u30a7\u30c3\u30af<\/p><\/blockquote>\n<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>\u5b9f\u52d9\u7684\u306b\u306f\u3001\u3053\u306e\u5bfe\u5fdc\u304c\u73fe\u5b9f\u7684\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u8ca9\u7ba1\u8cbb\u306b\u8a08\u4e0a\u3055\u308c\u308b\u696d\u8005\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u306f\u8003\u3048\u3065\u3089\u3044\u3002\u767b\u9332\u3057\u3066\u3044\u306a\u3044\u3053\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&nbsp; 10\u6708\u306b\u306a\u308a\u3064\u3044\u306b\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u300d\u304c\u958b\u59cb\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u5177\u4f53\u7684\u306a\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc\uff08\u767a\u884c\u5074\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u4e16\u306e\u4e2d\u306b\u6ea2\u308c\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u305d\u3061\u3089\u306b\u89e3\u8aac\u3092\u8b72\u308b\u3068\u3057\u3066\u3001\u79c1\u304b\u3089\u306f\u5b9f\u969b\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3051\u308b\u5fc3\u69cb\u3048\uff08\u53d7\u9818\u5074\uff09\u3092\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002 &nbsp; \u307e\u305a\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3044\u305f\u3044\u306e\u306f\u6b21\u306e\u8a18\u4e8b\u3002\u3053\u308c\u306f\u65e5\u7d4c\u65b0\u805e\u306e9\u670812\u65e5\u306e\u8a18\u4e8b\u3067\u3059\u304c\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236 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