{"id":798,"date":"2023-11-29T14:38:54","date_gmt":"2023-11-29T05:38:54","guid":{"rendered":"https:\/\/jga-tax.jp\/?p=798"},"modified":"2023-11-30T13:24:47","modified_gmt":"2023-11-30T04:24:47","slug":"%e3%83%93%e3%82%b8%e3%83%8d%e3%82%b9%e3%81%ae%e4%bd%9c%e3%82%8a%e6%96%b9%ef%bd%9e%e5%88%9d%e3%82%81%e3%81%a6%e8%b5%b7%e6%a5%ad%e3%81%99%e3%82%8b%e6%96%b9%e3%81%b8%ef%bd%9e","status":"publish","type":"post","link":"https:\/\/jga-tax.jp\/?p=798","title":{"rendered":"\u30d3\u30b8\u30cd\u30b9\u306e\u4f5c\u308a\u65b9\uff5e\u521d\u3081\u3066\u8d77\u696d\u3059\u308b\u65b9\u3078\uff5e"},"content":{"rendered":"

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\u554f\u984c\u2460\uff1a\u3042\u306a\u305f\u306f\u3069\u3053\u304b\u3089\u4f5c\u308a\u59cb\u3081\u307e\u3059\u304b\uff1f<\/p>\n

 <\/p>\n

\u554f\u984c\u2461\uff1a\u7d4c\u8cbb\u4e88\u7b97\uff08\u30e9\u30f3\u30cb\u30f3\u30b0\uff09\u306e\u304a\u91d1\u306f\u3069\u306e\u3088\u3046\u306b\u8cc4\u3044\u307e\u3059\u304b\uff1f<\/p>\n

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 <\/p>\n

\u3010\u8cea\u554f\u3011<\/strong><\/p>\n

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\u72ec\u7acb\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3053\u3068\u306f\u3001<\/p>\n

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\u307e\u305a\u300c\u4f55\u304c\u58f2\u308c\u3066\u3044\u308b\u304b\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u300d\u3067\u3059\u3002<\/strong><\/p>\n

\u305d\u3057\u3066\u300c\u58f2\u308c\u3066\u3044\u308b\u7406\u7531\u3092\u8003\u3048\u308b\u3053\u3068\u300d\u3067\u3059\u3002<\/strong><\/p><\/blockquote>\n

 <\/p>\n

\u6700\u521d\u306e\u30d3\u30b8\u30cd\u30b9\u306f\u305d\u308c\u3089\u3092\u53c2\u8003\u306b\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u3059\u3002<\/p>\n

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1\u3064\u306e\u5546\u54c1\u3092\u58f2\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u69cb\u6210\u8981\u7d20\u306f\u4f55\u3060\u3068\u8003\u3048\u307e\u3059\u304b\uff1f<\/p>\n

 <\/p>\n

\u3010\u69cb\u6210\u8981\u7d20\u3011<\/p>\n

\u2460\u5546\u54c1<\/p>\n

\u2461\u91d1\u984d<\/p>\n

\u2462\u5834\u6240<\/p>\n

\u2463\u58f2\u308a\u65b9<\/p>\n

\u2464\u6642\u9593\u8ef8\uff08\u6d41\u884c\/\u5236\u5ea6\u6539\u6b63\/\u30bf\u30a4\u30df\u30f3\u30b0\uff09<\/p>\n

\u2465\u60f3\u5b9a\u30af\u30e9\u30a4\u30a2\u30f3\u30c8<\/p><\/blockquote>\n

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\u7c21\u5358\u306b\u3044\u3046\u3068\u3053\u3093\u306a\u3068\u3053\u308d\u3067\u3057\u3087\u3046\u3002<\/p>\n

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\u300c\u30a2\u30a4\u30c7\u30a2\u306f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3060\u3051\u3067\u3059\u304b\uff1f\u300d<\/strong><\/p><\/blockquote>\n

 <\/p>\n

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 <\/p>\n

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 <\/p>\n

\u30fb\u81ea\u5206\u304c\u7a3c\u50cd\u3059\u308b\u3093\u3060\u304b\u3089\u5b89\u304f\u3046\u3051\u3066\u3082\u3044\u3044\u3084\u3068\u3044\u3046\u8003\u3048\u304c\u72ec\u7acb\u5f53\u521d\u306f\u982d\u306b\u6d6e\u304b\u3073<\/strong><\/p>\n

\u30fb\u767a\u6ce8\u5074\u3082\u72ec\u7acb\u3057\u305f\u3066\u306e\u4eba\u3060\u304b\u3089\u5b89\u304f\u4f7f\u3048\u308b\u306a\u3068\u3044\u3046\u8003\u3048\u304c\u982d\u306b\u6d6e\u304b\u3073\u307e\u3059<\/strong><\/p><\/blockquote>\n

 <\/p>\n

\u30d3\u30b8\u30cd\u30b9\u306f\u6700\u521d\u306e\u59cb\u3081\u65b9\u306e\u5ef6\u9577\u7dda\u3067\u9032\u3093\u3067\u3044\u304d\u307e\u3059\u3002\u591a\u69d8\u6027\u306e\u6642\u4ee3\u306b\u306a\u308a\u3001\u30de\u30b9\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u304c\u610f\u5473\u3092\u306a\u3055\u306a\u304f\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u8584\u5229\u591a\u58f2\u306e\u30e2\u30c7\u30eb\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u5b89\u304f\u3046\u3051\u308b\u3068\u305d\u308c\u304c\u81ea\u5206\u305f\u3061\uff08\u81ea\u793e\uff09\u306e\u4fa1\u683c\u3068\u306a\u308a\u307e\u3059\u3002\u5229\u76ca\u3092\u51fa\u3059\u305f\u3081\u306b\u306f\u3001\u591a\u304f\u306e\u4eba\u3092\u4f4e\u8cc3\u91d1\u3067\u96c7\u3044\u3001\u591a\u304f\u306e\u4ed5\u4e8b\u3092\u3053\u306a\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u8584\u5229\u591a\u58f2\u30e2\u30c7\u30eb\u306b\u6700\u521d\u304b\u3089\u7247\u8db3\u3092\u7a81\u3063\u8fbc\u3080\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002\uff08\u6614\u306e\u8077\u5834\u306e\u3064\u306a\u304c\u308a\u3067\u72ec\u7acb\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u7d76\u5bfe\u306b\u5b89\u304f\u306f\u53d7\u3051\u306a\u3044\u3053\u3068\u3002\u79c1\u306a\u3089\u4f1a\u793e\u52e4\u3081\u306e\u969b\u306e\u81ea\u5206\u306e\u6642\u9593\u5358\u4fa1\u306e10\u500d\u4ee5\u4e0a\u306e\u91d1\u984d\u3067\u5024\u6bb5\u8a2d\u5b9a\u3057\u307e\u3059\u3002\u21d2\u305d\u3057\u3066\u300c\u3048\u3063\uff1f\uff1f\uff1f\uff1f\u5197\u8ac7\u3060\u3088\u306d\uff1f\uff1f\uff1f\uff1f\u300d\u3068\u3044\u3046\u9854\u3092\u3055\u308c\u307e\u3059\u3002\uff09<\/p>\n

 <\/p>\n

\u300c\u521d\u3081\u3066\u306e\u30d3\u30b8\u30cd\u30b9\u300d<\/strong>\u306f\u3001\u2460\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3068\u2461\u4fa1\u683c\u306f\u56fa\u5b9a\u3055\u305b\u305f\u65b9\u304c\u8ce2\u660e\u3067\u3059\u3002<\/p><\/blockquote>\n

 <\/p>\n

\u30a2\u30a4\u30c7\u30a2\u306f\u2462\u3068\u2463\u306b\u4f7f\u3046\u3079\u304d\u3002<\/p>\n

 <\/p>\n

\u5834\u6240\u306f\u7c21\u5358\u306a\u4f8b\u3092\u51fa\u3059\u3068\u300c\u6d77\u5916\u300d<\/strong>\u3067\u3059\u3002<\/p><\/blockquote>\n

 <\/p>\n

\u81ea\u5206\u304c\u9078\u3093\u3060\u2460\u5546\u54c1\u3092\u6700\u3082\u6c42\u3081\u3066\u3044\u3066\u3001\u6700\u3082\u7af6\u5408\u304c\u3044\u306a\u3044\u56fd\u3092\u9078\u3076\u306e\u3067\u3059\u3002\u8abf\u3079\u308b\u306e\u306f\u9811\u5f35\u308c\u3070\u305d\u3093\u306a\u306b\u96e3\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\u79c1\u81ea\u8eab\u306e\u72ec\u7acb\u3082\u3001\u307e\u305a\u306f\u2462\u306e\u300c\u5834\u6240\u300d\u306b\u30a2\u30a4\u30c7\u30a2\u3092\u8cbb\u3084\u3057\u307e\u3057\u305f\u3002\u79c1\u306e\u5c02\u9580\u306e1\u3064\u306b\u300c\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u300d\u3068\u3044\u3046\u7a0e\u5236\u304c\u3042\u308b\u306e\u3067\u3059\u304c\u3001\u5168\u4e16\u754c\u7684\u306b\u3053\u306e\u7a0e\u5236\u306b\u30c6\u30b3\u3092\u5165\u308c\u3088\u3046\u3068\u3044\u3046\u6a5f\u904b\u304c\u9ad8\u307e\u3063\u305f\u306e\u304c2015\u5e74\u3067\u3042\u308a\u30012015\u5e74\u306b\u6b27\u7c73\u8af8\u56fd\u30fb\u65e5\u672c\u30fb\u4e2d\u56fd\u306b\u5168\u4e16\u754c\u7684\u306b\u7a0e\u5236\u6539\u6b63\u304c\u306a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n

\u305f\u3060\u3001\u305d\u306e2015\u5e74\u306e\u6539\u6b63\u306f\u5148\u9032\u56fd\u306e\u307f\u3067\u3042\u308a\u3001\u65b0\u8208\u56fd\u306f\u4eca\u5f8c\u6642\u671f\u3092\u307f\u3066\u56fd\u5185\u6cd5\u3092\u6574\u5099\u3057\u3066\u3044\u304f\u3068\u3044\u3046\u6d41\u308c\u3060\u3063\u305f\u306e\u3067\u3059\u3002\u305d\u3053\u30672016\u5e74\u304b\u3089\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3068\u30bf\u30a4\u3067\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u4f5c\u6210\u3092\u81ea\u8eab\u306e\u300c\u521d\u3081\u3066\u306e\u30d3\u30b8\u30cd\u30b9\u300d\u3068\u3057\u3066\u958b\u59cb\u3057\u3001\u5404\u56fd\u306e\u6cd5\u6574\u5099\u306b\u3064\u3044\u3066\u30822016\u5e74\u672b\u306b\u306f\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u3067\u30012018\u5e74\u306b\u306f\u30bf\u30a4\u3067\u3001\u305d\u308c\u305e\u308c\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n

\u3053\u306e\u3088\u3046\u306b\u300c\u5834\u6240\u300d\u3068\u300c\u6642\u9593\u8ef8\u300d\u306b\u7d5e\u3063\u3066\u8003\u3048\u305f\u7d50\u679c\u306f\u3001\u307e\u3055\u306b\u30d6\u30eb\u30fc\u30aa\u30fc\u30b7\u30e3\u30f3\u3067\u306e\u30d3\u30b8\u30cd\u30b9\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u3067\u304d\u307e\u3057\u305f\u3002\u81ea\u5206\u304c\u55b6\u696d\u6d3b\u52d5\u3092\u884c\u308f\u306a\u304f\u3066\u3082\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u304b\u3089\u30c9\u30a2\u30ce\u30c3\u30af\u304c\u3042\u308b\u3068\u3044\u3046\u72b6\u6cc1\u3002\u4eca\u3067\u3082\u5c02\u9580\u6027\u306e\u9ad8\u3055\u3092\u81ea\u8eab\u306e\u6b66\u5668\u3068\u3055\u305b\u3066\u3082\u3089\u3048\u3066\u3044\u308b\u306e\u306f\u3001\u6700\u521d\u306b\u3053\u306e\u30ec\u30fc\u30eb\u304c\u3042\u3063\u305f\u305f\u3081\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u305d\u306e\u4ed6\u306b\u3082\u3001\u4f1a\u8a08\u696d\u52d9\u3082\u305d\u306e\u6614\u306f\u30bd\u30ed\u30d0\u30f3\u3067\u8a08\u7b97\u3057\u3001\u7d19\u306b\u66f8\u3044\u3066\u5e33\u7c3f\u3092\u4fdd\u5b58\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u305d\u306e\u5f8c\u3001\u96fb\u5353\u3092\u4f7f\u3046\u3088\u3046\u306b\u306a\u308a\u3001\u7d19\u306e\u5e33\u7c3f\u304c\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u306a\u308a\u3001\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u306a\u308a\u3001\u305d\u308d\u305d\u308d\u5168\u81ea\u52d5\u306b\u306a\u308b\u3068\u3044\u3046\u3088\u3046\u306b\u6642\u4ee3\u306e\u5909\u9077\u3068\u5171\u306b\u5909\u308f\u3063\u3066\u3044\u307e\u3059\u3002\u6700\u8fd1\u6210\u529f\u3057\u3066\u3044\u308b\u4f1a\u8a08\u4e8b\u52d9\u6240\u3082\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u3092\u4e0a\u624b\u306b\u5229\u7528\u3057\u3066\u3044\u305f\u308a\u3057\u307e\u3059\u3002\u3053\u308c\u3082\u5834\u6240\u3084\u6642\u9593\u8ef8\u306e\u7bc4\u7587\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u4e16\u9593\u3067\u306f\u3001\u7a0e\u7406\u58eb\u306fAI\u306b\u596a\u308f\u308c\u308b\u4ed5\u4e8b\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u696d\u754c\u306e\u4e2d\u306b\u8eab\u3092\u7f6e\u3044\u3066\u3044\u308b\u81ea\u5206\u3068\u3057\u3066\u306f\u30c1\u30e3\u30f3\u30b9\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002<\/p><\/blockquote>\n

 <\/p>\n

\u7a0e\u7406\u58eb7\u4e07\u4eba\u307b\u3069\u3044\u308b\u306e\u3067\u3059\u304c\u3001\u5e73\u5747\u5e74\u9f62\u306f65\u6b73\u4ee5\u4e0a\u3068\u3044\u3046\u3088\u3046\u306a\u696d\u754c\u3067\u3059\u3002\u305d\u308c\u3060\u3051\u3044\u3066\u3082\u307b\u3068\u3093\u3069\u304cAI\u30cd\u30a4\u30c6\u30a3\u30d6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u30b9\u30de\u30db\u30cd\u30a4\u30c6\u30a3\u30d6\u3067\u3082\u3001\u305d\u3082\u305d\u3082\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u306e\u30cd\u30a4\u30c6\u30a3\u30d6\u3067\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u81ea\u8eab\u304c\u8eab\u3092\u7f6e\u304f\u5834\u6240\u306b\u307b\u3068\u3093\u3069\u7af6\u5408\u304c\u3044\u306a\u3044\u4e16\u754c\u306f\u3001\u307e\u3055\u306b\u30d6\u30eb\u30fc\u30aa\u30fc\u30b7\u30e3\u30f3\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u3082\u3046\u4e00\u5ea6\u3002\u300c\u521d\u3081\u3066\u306e\u30d3\u30b8\u30cd\u30b9\u300d\u3067\u306f\u3001\u2462\u3068\u2463\u306b\u30a2\u30a4\u30c7\u30a2\u3092\u4f7f\u3046\u3079\u304d\u3067\u3059\u3002<\/p>\n

\u5546\u54c1\u306f\u4eca\u81ea\u5206\u304c\u50cd\u3044\u3066\u3044\u308b\u696d\u754c\u306e\u5ef6\u9577\u7dda\u3067\u69cb\u3044\u307e\u305b\u3093\u3002\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u306e\u3088\u3046\u306a\u753b\u671f\u7684\u306a\u30a2\u30a4\u30c7\u30a2\u3082\u3044\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u203b\u5358\u4fa1\u8a2d\u5b9a\u306f\u7d76\u5bfe\u306b\u9593\u9055\u3048\u306a\u3044\u3088\u3046\u306b\u3002<\/p><\/blockquote>\n

 <\/p>\n

\u307e\u305f\u3001\u2463\u306e\u300c\u58f2\u308a\u65b9\u300d\u3067\u6700\u3082\u52b9\u7387\u7684\u306a\u3053\u3068\u306f\u81ea\u8eab\u306e\u30d6\u30e9\u30f3\u30c7\u30a3\u30f3\u30b0\u3067\u3059\uff08\u7d39\u4ecb\u6848\u4ef6\u3092\u542b\u307f\u307e\u3059\u3002\u3080\u3057\u308d\u7d39\u4ecb\u6848\u4ef6\u304c\u30e1\u30a4\u30f3\u3068\u8a00\u3063\u3066\u3082\u3044\u3044\u3067\u3059\uff09\u3002\u4ee5\u524d\u306e\u30b3\u30e9\u30e0\u3067\u6d77\u5916\u3067\u306e\u8a8d\u77e5\u304c\u5fc5\u8981\uff08\u4eba\u3068\u306e\u3064\u306a\u304c\u308a\uff5e\u30b7\u30a7\u30a2\u62e1\u5927\u306e\u65b9\u7b56\uff5e\u3088\u308a<\/a>\uff09\u3068\u66f8\u304d\u307e\u3057\u305f\u304c\u3001\u65e5\u672c\u56fd\u5185\u3067\u3082\u8a8d\u77e5\u3092\u53d6\u308b\u3068\u5f37\u3044\u3067\u3059\u3002\u305f\u3060\u3001\u3053\u306e\u8a8d\u77e5\u6d3b\u52d5\u306f\u5fd9\u3057\u304f\u306a\u308b\u3068\u3068\u305f\u3093\u306b\u3067\u304d\u306a\u304f\u306a\u308b\u306e\u3067\u3001\u72ec\u7acb\u9593\u3082\u306a\u3044\u6642\u9593\u304c\u3042\u308b\u3068\u304d\u306b\u3001\u305d\u306e\u6642\u9593\u3092\u304b\u3051\u308b\u3053\u3068\u304c\u52b9\u7387\u7684\u3060\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u5c02\u9580\u6027\u304c\u9ad8\u3044\u5546\u54c1\u307b\u3069\u81ea\u8eab\u306e\u30d6\u30e9\u30f3\u30c7\u30a3\u30f3\u30b0\u306f\u6709\u7528\u3067\u3059\u3002\u53cd\u5bfe\u306b\u6c4e\u7528\u54c1\u306b\u306f\u3042\u307e\u308a\u610f\u5473\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u65e5\u672c\u56fd\u5185\u3067\u306e\u8a8d\u77e5\u306f\u7af6\u5408\u304c\u591a\u3044\u306e\u3067\u3001\u3069\u3046\u3057\u3066\u3082\u9577\u671f\u9593\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u7d39\u4ecb\u3092\u3082\u3089\u3046\u305f\u3081\u306e\u95a2\u4fc2\u3065\u304f\u308a\u3082\u9577\u671f\u9593\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u2464\u6642\u9593\uff08\u6d41\u884c\/\u5236\u5ea6\u6539\u6b63\/\u30bf\u30a4\u30df\u30f3\u30b0\uff09\u306f\u7d50\u69cb\u96e3\u3057\u3044\u3067\u3059\u3002\u79c1\u306f\u5e78\u3044\u6642\u6d41\u3092\u63b4\u3093\u3067\u72ec\u7acb\u3057\u307e\u3057\u305f\u304c\u3001\u4e00\u6642\u7684\u306b\u826f\u304f\u3066\u3082\u6f6e\u76ee\u304c\u5909\u308f\u308b\u3068\u58f2\u4e0a\u304c\u6fc0\u6e1b\u306a\u3093\u3066\u3053\u3068\u3082\u3002\u305d\u306e\u305f\u3081\u3001\u6642\u9593\uff08\u6d41\u884c\/\u5236\u5ea6\u6539\u6b63\/\u30bf\u30a4\u30df\u30f3\u30b0\uff09\u3092\u30a2\u30a4\u30c7\u30a2\u3068\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u2463\u58f2\u308a\u65b9\u306e\u5ef6\u9577\u7dda\u3067\u2464\u6642\u9593\uff08\u6d41\u884c\uff09\u3092\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u5f37\u3044\u306a\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

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