{"id":942,"date":"2024-06-14T16:59:20","date_gmt":"2024-06-14T07:59:20","guid":{"rendered":"https:\/\/jga-tax.jp\/?p=942"},"modified":"2024-06-14T17:39:50","modified_gmt":"2024-06-14T08:39:50","slug":"%e3%81%aa%e3%81%9c%e5%86%85%e9%83%a8%e7%b5%b1%e5%88%b6%e5%ae%9f%e5%8b%99%e3%81%8b%e3%82%89%e5%a7%8b%e3%82%81%e3%82%8b%e3%81%ae%e3%81%8b%ef%bc%9f%ef%bd%9e%e6%b5%b7%e5%a4%96%e5%ad%90%e4%bc%9a%e7%a4%be","status":"publish","type":"post","link":"https:\/\/jga-tax.jp\/?p=942","title":{"rendered":"\u306a\u305c\u5185\u90e8\u7d71\u5236\u5b9f\u52d9\u304b\u3089\u59cb\u3081\u308b\u306e\u304b\uff1f\uff5e\u6d77\u5916\u5b50\u4f1a\u793e\u7ba1\u7406\uff5e"},"content":{"rendered":"<p>\u7686\u69d8\u3053\u3093\u306b\u3061\u306f\u3002<a 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Statement=\u8ca1\u52d9\u8af8\u8868\uff09\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u305f\u3081\u306e\u696d\u52d9\u30d5\u30ed\u30fc\u69cb\u7bc9\uff08\u5185\u90e8\u7d71\u5236\u5b9f\u52d9\uff09\u3067\u3059\u3068\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u65e5\u306f\u3001\u305d\u306e\u8003\u3048\u65b9\u3092\u7686\u69d8\u306b\u304a\u4f1d\u3048\u3057\u3088\u3046\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305a\u306f\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u3044\u3046\u8a00\u8449\u3092\u805e\u3044\u3066\u7686\u69d8\u306f\u4f55\u3092\u601d\u3044\u6d6e\u304b\u3079\u308b\u3067\u3057\u3087\u3046\u304b\u3002\u30ac\u30d0\u30ca\u30f3\u30b9\u306f\u300c\u4f01\u696d\u7d71\u6cbb\u300d\u306e\u3053\u3068\u3067\u3059\u304c\u3001\u3053\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u3044\u3046\u8a00\u8449\u3001\u3001\u3001\u4f01\u696d\u7d71\u6cbb\u3068\u3044\u308f\u308c\u3066\u3082\u3001\u306a\u304a\u6f20\u7136\u3068\u3057\u3066\u3044\u3066\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u3082\u306e\u3067\u306f\u306a\u3044\u3067\u3059\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<blockquote><p><strong><span class=\"marker-halfRed\">\u30ac\u30d0\u30ca\u30f3\u30b9\uff1d\u5185\u90e8\u7d71\u5236\uff0b\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\uff0b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\uff0b\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\uff0betc\u30fb\u30fb\u30fb\u30fb\u30fb<\/span><\/strong><\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u91cd\u8981\u6027\u306f\u5206\u304b\u308b\u3051\u308c\u3069\u3082\u3001\u4f55\u3092\u884c\u3046\u3079\u304d\u304b\u3001\u5177\u4f53\u7684\u306a\u5b9f\u52d9\u306b\u843d\u3068\u3057\u8fbc\u3081\u306a\u3044\u3068\u3044\u3046\u304a\u5ba2\u69d8\u304c\u591a\u304f\u3044\u307e\u3059\u3002\u305d\u308c\u306f\u8a00\u8449\u306e\u5b9a\u7fa9\u304c\u5e83\u304f\u3001\uff08\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u3044\u3046\u8a00\u8449\u306f\u69cb\u6210\u8981\u7d20\u3092\u305f\u304f\u3055\u3093\u542b\u3093\u3067\u304a\u308a\uff09\u5177\u4f53\u7684\u3067\u306f\u306a\u3044\u304b\u3089\u306b\u4ed6\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u65e5\u672c\u89aa\u4f1a\u793e\u304b\u3089\u3082\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u91cd\u8981\u6027\u3070\u304b\u308a\u306b\u6ce8\u76ee\u3057\u3001\u5177\u4f53\u7684\u5b9f\u52d9\u306b\u7d10\u3065\u3051\u3089\u308c\u3066\u3044\u306a\u3044\u6307\u793a\u304c\u591a\u3044\u305f\u3081\u3001\u76ca\u3005\u5206\u304b\u3089\u306a\u3044\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u5074\u9762\u3082\u5426\u3081\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u65ad\u8a00\u3057\u307e\u3059\u3002<span class=\"marker-halfRed\">\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u6838\u3068\u306a\u308b\u3082\u306e\u306f\u4f1a\u8a08\u6570\u5024<\/span>\u3067\u3059\u3002\u307e\u305a\u306f\u305d\u306e\u90e8\u5206\u304b\u3089\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-943\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"http:\/\/jga-tax.jp\/wp-content\/uploads\/2024\/06\/\u753b\u50cf1.png\" alt=\"\" width=\"815\" height=\"439\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u306f\u4e00\u822c\u7684\u306a\u6a5f\u95a2\u30b7\u30b9\u30c6\u30e0\u9023\u643a\u56f3\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u56f3\u304b\u3089\u5206\u304b\u308b\u3068\u3066\u3082\u91cd\u8981\u306a\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u306f\u306a\u3093\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u308c\u306f\u3001\u3001\u3001\u3001<\/p>\n<p>&nbsp;<\/p>\n<blockquote><p><span class=\"marker-thinRed marker-halfRed\">\u300c\u30d3\u30b8\u30cd\u30b9\u4e0a\u306e\u5168\u3066\u306e\u4e8b\u8c61\u306f\u3001\u4f1a\u8a08\u6570\u5024\u306b\u884c\u304d\u7740\u304f\u300d\u3068\u3044\u3046\u3053\u3068\u3002<\/span><\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u8c61\u306e\u7d42\u7740\u70b9\u306f\u4f1a\u8a08\u6570\u5024\u3067\u3042\u308b\u3053\u3068\u306f\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u3092\u8003\u3048\u308b\u4e0a\u3067\u3068\u3066\u3082\u91cd\u8981\u306a\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-947\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"http:\/\/jga-tax.jp\/wp-content\/uploads\/2024\/06\/\u753b\u50cf2-1.png\" alt=\"\" width=\"938\" height=\"549\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u3064\u307e\u308a\u3001\u3053\u306e\u56f3\u306e\u30ec\u30a4\u30e4\u30fc\u306b\u3088\u3063\u3066\u5fc5\u8981\u306a\u30ac\u30d0\u30ca\u30f3\u30b9\u304c\u7570\u306a\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3088\u304f\u8d77\u3053\u308b\u30b3\u30f3\u30d5\u30ea\u30af\u30c8\u3068\u3057\u3066\u306f\u3001\u65e5\u672c\u672c\u793e\u306f\u5916\u5074\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u306e\u306b\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u306f\u5185\u5074\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u3067\u5fdc\u3048\u3066\u3044\u308b\u3068\u3044\u3046\u3082\u306e\uff08\u4e21\u8005\u306e\u6307\u5411\u6027\u306e\u9055\u3044\u304b\u3089\u304f\u308b\u3082\u306e\uff09\u3067\u3059\u3002\u81ea\u5206\u305f\u3061\u304c\u3069\u3053\u306e\u30ec\u30a4\u30e4\u30fc\u306b\u304a\u3044\u3066\u4f1a\u8a71\u3057\u3066\u3044\u308b\u304b\u3092\u660e\u78ba\u306b\u3057\u306a\u3051\u308c\u3070\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u3092\u9054\u6210\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3068\u3044\u3046\u5b9f\u614b\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5185\u90e8\u7d71\u5236\u5b9f\u52d9\u306b\u304a\u3044\u3066\u3001\u5fc5\u8981\u306a\u30a2\u30b5\u30fc\u30b7\u30e7\u30f3\uff08\u5b9f\u5728\u6027\u3001\u7db2\u7f85\u6027\u3001\u6a29\u5229\u3068\u7fa9\u52d9\u306e\u5e30\u5c5e\u3001\u8a55\u4fa1\u306e\u59a5\u5f53\u6027\u3001\u671f\u9593\u914d\u5206\u306e\u9069\u6b63\u6027\u3001\u8868\u793a\u306e\u59a5\u5f53\u6027\uff09\u306f\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u7d50\u679c\u3068\u3057\u3066\u306eFS\u306b\u5bfe\u3059\u308b\u30a2\u30b5\u30fc\u30b7\u30e7\u30f3\u3068\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u30ac\u30d0\u30ca\u30f3\u30b9\u3092\u4e0a\u8a18\u306e\u30ec\u30a4\u30e4\u30fc\u3067\u6349\u3048\u308b\u3068\u4e00\u756a\u5185\u5074\u306e\u3082\u306e\uff08\u5185\u90e8\u74b0\u5883\uff09\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<blockquote><p><span class=\"marker-halfRed\">\u3064\u307e\u308a\u696d\u52d9\u30d5\u30ed\u30fc\u3068\u305d\u308c\u306b\u7d10\u3065\u304fRCM\u306f\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u571f\u53f0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>\u3053\u3053\u3092\u3057\u3063\u304b\u308a\u3068\u4f5c\u3089\u306a\u3051\u308c\u3070\u3001\u5916\u90e8\u74b0\u5883\u30ea\u30b9\u30af_\u30df\u30af\u30ed\u306e\u5206\u6790\u306b\u79fb\u308c\u307e\u305b\u3093\uff08\u79fb\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u7d71\u6cbb\u306e\u7d50\u679c\u3068\u3057\u3066\u306e\u4f1a\u8a08\u6570\u5024\u306b\u9069\u6b63\u306b\u53cd\u6620\u3055\u308c\u305a\u3001\u5f53\u8a72\u7d71\u6cbb\u304c\u8a55\u4fa1\u306e\u3067\u304d\u306a\u3044\u3082\u306e\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u304a\u304a\u3044\u306b\u3042\u308b\u306e\u3067\u3059\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u65e5\u306e\u30b3\u30e9\u30e0\u306f\u3053\u3053\u307e\u3067\u3002<span 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href=\"https:\/\/jga-tax.jp\/\"><strong>JGA\u7a0e\u7406\u58eb\u6cd5\u4eba<\/strong><\/a><\/p>\n<p><strong>\u4ee3\u8868\u793e\u54e1\/\u7a0e\u7406\u58eb\u3000\u7247\u702c\u3000\u967d\u5e73<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-862 size-thumbnail\" src=\"https:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"http:\/\/jga-tax.jp\/wp-content\/uploads\/2023\/12\/A4D04014-150x150.jpg\" alt=\"\" width=\"150\" height=\"150\" \/><\/p>\n<p><span style=\"font-size: 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