{"id":3322,"date":"2023-10-20T11:07:05","date_gmt":"2023-10-20T02:07:05","guid":{"rendered":"https:\/\/onnela.asahi.co.jp\/uchitsuku\/media\/?p=3322"},"modified":"2023-11-29T00:25:51","modified_gmt":"2023-11-28T15:25:51","slug":"%e4%b8%ad%e5%8f%a4%e6%b3%a8%e6%96%87%e4%bd%8f%e5%ae%85%e3%82%92%e8%b3%bc%e5%85%a5%e3%81%99%e3%82%8b%e3%83%87%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%83%bb%e3%83%a1%e3%83%aa%e3%83%83%e3%83%88%e3%81%a8","status":"publish","type":"post","link":"https:\/\/onnela.asahi.co.jp\/uchitsuku\/media\/3322\/","title":{"rendered":"\u4e2d\u53e4\u6ce8\u6587\u4f4f\u5b85\u3092\u8cfc\u5165\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u30fb\u30e1\u30ea\u30c3\u30c8\u3068\u72d9\u3044\u76ee\u306a\u7bc9\u5e74\u6570"},"content":{"rendered":"<p>\n\u4f4f\u5b85\u306b\u304b\u3051\u308b\u8cbb\u7528\u3092\u6291\u3048\u3089\u308c\u305f\u308a\u3001\u5468\u8fba\u74b0\u5883\u3084\u7acb\u5730\u304c\u826f\u3044\u5834\u6240\u306b\u7269\u4ef6\u304c\u898b\u3064\u304b\u308b\u306a\u3069\u3001\u4e2d\u53e4\u6ce8\u6587\u4f4f\u5b85\u306e\u8cfc\u5165\u306f\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u7bc9\u5e74\u6570\u304c\u53e4\u3059\u304e\u308b\u4f4f\u5b85\u3092\u8cfc\u5165\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u501f\u308a\u3089\u308c\u308b\u4f4f\u5b85\u30ed\u30fc\u30f3\u984d\u304c\u5c11\u306a\u3044\u3053\u3068\u3084\u6b20\u9665\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u88dc\u4fee\u8cbb\u7528\u3092\u81ea\u5206\u3067\u6301\u3064\u3053\u3068\u306b\u306a\u308a\u3001\u304b\u3048\u3063\u3066\u4f4f\u5b85\u8cfc\u5165\u6642\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002 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src=\"https:\/\/static.onnela.asahi.co.jp\/uchitsuku\/uploads\/2023\/04\/17121612\/btn_article.png\" alt=\"\" \/><\/a><\/p>\n<h2><span id=\"i-2\">\u4e2d\u53e4\u6ce8\u6587\u4f4f\u5b85\u3092\u8cfc\u5165\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/span><\/h2>\n<h3>\u65b0\u7bc9\u306e\u6ce8\u6587\u4f4f\u5b85\u3088\u308a\u3082\u4e88\u7b97\u3092\u6291\u3048\u3066\u5b89\u304f\u8cfc\u5165\u304c\u3067\u304d\u308b<\/h3>\n<p>\u305f\u3068\u3048\u3070\u3001\u4e2d\u53e4\u6ce8\u6587\u4f4f\u5b85\u306f\u5730\u76e4\u6539\u826f\u8cbb\u7528\u306a\u3069\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002 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id=\"i-3\">\u72d9\u3044\u76ee\u306a \u4e2d\u53e4\u6ce8\u6587\u4f4f\u5b85\u306e\u7bc9\u5e74\u6570<\/span><\/h2>\n<h3>\u3082\u3063\u3068\u3082\u72d9\u3044\u76ee\u306a 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href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei22_pdf\/zeisei22_01.pdf\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u7701<\/a><\/p>\n<h3>\u662d\u548c57(1982)\u5e74\u4ee5\u964d\u306e\u65b0\u8010\u9707\u57fa\u6e96\u3067\u5efa\u7bc9\u3055\u308c\u305f\u4f4f\u5b85<\/h3>\n<p>\u662d\u548c57\u5e74(1982\u5e74)\u4ee5\u964d\u306b\u5efa\u7bc9\u3055\u308c\u305f\u4f4f\u5b85\u306f\u3001\u65b0\u305f\u306a\u8010\u9707\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u5efa\u3066\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u65b0\u305f\u306a\u8010\u9707\u57fa\u6e96\u306f\u3001\u5730\u9707\u306e\u5f71\u97ff\u306b\u3088\u308b\u5efa\u7269\u306e\u5d29\u58ca\u3092\u9632\u3050\u305f\u3081\u306b\u5b9a\u3081\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<h2><span id=\"i-4\">\u4e2d\u53e4\u6ce8\u6587\u4f4f\u5b85\u9078\u3073\u3067\u6ce8\u610f\u3059\u3079\u304d\u3053\u3068<\/span><\/h2>\n<h3>\u4f4f\u5b85\u3084\u52a3\u5316\u3084\u6b20\u9665\u304c\u306a\u3044\u304b\u5730\u76e4\u8abf\u67fb\u3084\u4f4f\u5b85\u8a3a\u65ad\u3067\u78ba\u8a8d<\/h3>\n<p>\u305f\u3068\u3048\u3070\u3001\u5730\u76e4\u304c\u5f31\u3044\u3068\u5efa\u7269\u306f\u50be\u3044\u3066\u3057\u307e\u3044\u3001\u9ad8\u984d\u306a\u4fee\u7e55\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5730\u76e4\u8abf\u67fb\u3067\u306f\u5730\u76e4\u306e\u72b6\u614b\u3092\u8abf\u67fb\u3057\u3001\u5efa\u7269\u3092\u652f\u3048\u3089\u308c\u308b\u5f37\u3055\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u4f4f\u5b85\u8a3a\u65ad\u3067\u306f\u5efa\u7269\u306e\u5b89\u5168\u6027\u3092\u8a3a\u65ad\u3057\u3001\u4fee\u7e55\u304c\u5fc5\u8981\u306a\u7b87\u6240\u3084\u8cbb\u7528\u3092\u8a66\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3>\u8cfc\u5165\u5f8c\u306b\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u304c\u53ef\u80fd\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u4e2d\u53e4\u6ce8\u6587\u4f4f\u5b85\u3092\u8cfc\u5165\u3057\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3092\u8003\u3048\u3066\u3044\u308b\u65b9\u306f\u3001\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u304c\u3067\u304d\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u306a\u305c\u306a\u3089\u4e2d\u53e4\u7269\u4ef6\u306b\u306f\u3001\u6577\u5730\u306b\u5bfe\u3059\u308b\u5efa\u7269\u306e\u5272\u5408\u3084\u65e5\u5f53\u305f\u308a\u306a\u3069\u306e\u5236\u9650\u304c\u3042\u308b\u305f\u3081\u3001\u5f8c\u304b\u3089\u601d\u3063\u3066\u3044\u305f\u901a\u308a\u306e\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u304c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u4e8b\u614b\u3092\u907f\u3051\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<h2><span 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