{"id":1522,"date":"2024-11-12T06:36:34","date_gmt":"2024-11-12T06:36:34","guid":{"rendered":"https:\/\/japanex.jp\/accounting\/?post_type=pauple_helpie&#038;p=1522"},"modified":"2024-11-14T07:05:32","modified_gmt":"2024-11-14T07:05:32","slug":"about-interest-received","status":"publish","type":"pauple_helpie","link":"https:\/\/japanex.jp\/accounting\/index.php\/account-item-helper\/about-interest-received\/","title":{"rendered":"\u52d8\u5b9a\u79d1\u76ee\u300c\u53d7\u53d6\u5229\u606f\u300d\u3068\u306f\uff5c\u52d8\u5b9a\u79d1\u76ee\u8f9e\u66f8"},"content":{"rendered":"<div class='breadcrumbs pauple_helpie_breadcrumbs'><a class='mainpage-link' href='https:\/\/japanex.jp\/accounting\/index.php\/account-item-helper\/'>\u52d8\u5b9a\u79d1\u76ee\u8f9e\u66f8<\/a> <span class='helpiekb_separator'> &nbsp;&nbsp; <i class='fa fa-angle-right' aria-hidden='true'><\/i>&nbsp;&nbsp;<\/span><a class='mainpage-link' href='https:\/\/japanex.jp\/accounting\/index.php\/helpdesk_category\/account-item\/'>\u52d8\u5b9a\u79d1\u76ee\u89e3\u8aac<\/a> <span class='helpiekb_separator'> &nbsp;&nbsp; <i class='fa fa-angle-right' aria-hidden='true'><\/i>&nbsp;&nbsp;<\/span><a class='mainpage-link' href='https:\/\/japanex.jp\/accounting\/index.php\/account-item-helper\/about-interest-received\/'>\u52d8\u5b9a\u79d1\u76ee\u300c\u53d7\u53d6\u5229\u606f\u300d\u3068\u306f\uff5c\u52d8\u5b9a\u79d1\u76ee\u8f9e\u66f8<\/a> <\/div><p>&nbsp;<\/p>\n<p><span>\u52d8\u5b9a\u79d1\u76ee\u306e\u300c\u53d7\u53d6\u5229\u606f\u300d\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u4f8b\u3092\u3075\u3093\u3060\u3093\u306b\u4f7f\u3063\u3066\u7c3f\u8a18\u521d\u5fc3\u8005\u306b\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"widget before-first-h2-widget\"><div class=\"helpie-toc\"><div class=\"helpie-accordion helpie-element\"><div class=\"item-title  term-id-8\"><i class=\"angle right icon\"><\/i><a href = \"https:\/\/japanex.jp\/accounting\/index.php\/helpdesk_category\/account-item\/\" class=\"cat\">\u52d8\u5b9a\u79d1\u76ee\u89e3\u8aac<\/a><\/div><div class=\"item-content active\"><div class=\"helpie-accordion helpie-element\"><div class=\"helpie-accordion helpie-element\"><div class=\"item-title\"><a href=\"https:\/\/japanex.jp\/accounting\/index.php\/account-item-helper\/about-education-training-expenses\/\">\u52d8\u5b9a\u79d1\u76ee\u300c\u6559\u80b2\u7814\u4fee\u8cbb\u300d\u3068\u306f\uff5c\u52d8\u5b9a\u79d1\u76ee\u8f9e\u66f8<\/a><\/div><\/div><div class=\"helpie-accordion helpie-element\"><div class=\"item-title\"><a href=\"https:\/\/japanex.jp\/accounting\/index.php\/account-item-helper\/abount-miscellaneous-income\/\">\u52d8\u5b9a\u79d1\u76ee\u300c\u96d1\u53ce\u5165\u300d\u3068\u306f\uff5c\u52d8\u5b9a\u79d1\u76ee\u8f9e\u66f8<\/a><\/div><\/div><div class=\"helpie-accordion helpie-element\"><div class=\"item-title\"><a href=\"https:\/\/japanex.jp\/accounting\/index.php\/account-item-helper\/about-packing-freight\/\">\u52d8\u5b9a\u79d1\u76ee\u300c\u8377\u9020\u904b\u8cc3\u300d\u3068\u306f\uff5c\u52d8\u5b9a\u79d1\u76ee\u8f9e\u66f8<\/a><\/div><\/div><div class=\"helpie-accordion helpie-element\"><div class=\"item-title\"><a href=\"https:\/\/japanex.jp\/accounting\/index.php\/account-item-helper\/about-miscellaneous-losses\/\">\u52d8\u5b9a\u79d1\u76ee\u300c\u96d1\u640d\u5931\u300d\u3068\u306f\uff5c\u52d8\u5b9a\u79d1\u76ee\u8f9e\u66f8<\/a><\/div><\/div><div class=\"helpie-accordion helpie-element\"><div class=\"item-title\"><a href=\"https:\/\/japanex.jp\/accounting\/index.php\/account-item-helper\/about-advertising-cost\/\">\u52d8\u5b9a\u79d1\u76ee\u300c\u5e83\u544a\u5ba3\u4f1d\u8cbb\u300d\u3068\u306f\uff5c\u52d8\u5b9a\u79d1\u76ee\u8f9e\u66f8<\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class='ui dimmer modals page' style='display: none;'><div id='helpie-password-modal' class='pauple_helpie ui modal small' style='display: none;'><div class='ui header'><i class='circular lock icon'><\/i> Password Protected<\/div><div class='item-content'><br \/><label for='password_check'>Enter Password : <\/label><p><input type='password' id='password_check' name='password_check' class='password' value='' required><\/p><\/div><div class='actions'><div class='ui black deny button'>Nope<\/div><div class='ui positive right labeled icon button'>Yep, that's right!<i class='checkmark icon'><\/i><\/div><\/div><div class='clear'><\/div><\/div><\/div><h2 class=\"p2\"><span id=\"helpie-sp-1\"><b>\uff11\u300c\u53d7\u53d6\u5229\u606f\u300d\u304c\u4f7f\u308f\u308c\u308b\u53d6\u5f15\u4f8b<\/b><\/span><\/h2>\n<p>\u52d8\u5b9a\u79d1\u76ee\u306e\u300c\u53d7\u53d6\u5229\u606f\u300d\u3067\u7d4c\u7406\u3055\u308c\u308b\u4e3b\u306a\u53d6\u5f15\u4f8b\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 53px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 27.6903%; height: 24px; text-align: center;\">\u5185\u5bb9<\/th>\n<th style=\"width: 72.3097%; height: 24px; text-align: center;\">\u5177\u4f53\u4f8b<\/th>\n<\/tr>\n<tr style=\"height: 20px;\">\n<td style=\"width: 27.6903%; height: 29px;\">\u5229\u606f\u306e\u53d7\u3051\u53d6\u308a<\/td>\n<td style=\"width: 72.3097%; height: 29px;\">\n<ul>\n<li>\u9280\u884c\u3084\u4fe1\u7528\u91d1\u5eab\u306a\u3069\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u9810\u3051\u5165\u308c\u305f\u666e\u901a\u9810\u91d1\u3084\u5b9a\u671f\u9810\u91d1\u7b49\u306e\u9810\u8caf\u91d1\u5229\u606f<\/li>\n<li>\u56fd\u50b5\u3001\u5730\u65b9\u50b5\u306e\u5229\u606f<\/li>\n<li>\u793e\u50b5\u306e\u5229\u606f<\/li>\n<li>\u4ed6\u793e\u3084\u5f79\u54e1\u3001\u5f93\u696d\u54e1\u306a\u3069\u3078\u306e\u8cb8\u4ed8\u91d1\u306e\u5229\u606f<\/li>\n<\/ul>\n<p>\u3000\u306a\u3069<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span id=\"helpie-sp-2\">\uff12\u300c\u53d7\u53d6\u5229\u606f\u300d\u3068\u306f<\/span><\/h2>\n<h3><span id=\"helpie-sp-2-1\">2-1\u3000\u52d8\u5b9a\u79d1\u76ee\u306e\u300c\u53d7\u53d6\u5229\u606f\u300d\u3068\u306f<\/span><\/h3>\n<div class=\"xcd-attention-7 xcd-col1 xcd-ripple select\">\n<div class=\"xcd-title\">\u52d8\u5b9a\u79d1\u76ee\u306e\u300c\u53d7\u53d6\u5229\u606f\u300d\u3068\u306f<\/div>\n<div class=\"xcd-content\">\n<div>\u91d1\u878d\u6a5f\u95a2\u3078\u9810\u3051\u5165\u308c\u305f\u9810\u8caf\u91d1\u306e\u5229\u606f\u3084\u8cb8\u4ed8\u91d1\u306e\u5229\u606f\u306a\u3069\u306e\u5229\u606f\u53ce\u5165\u3092\u51e6\u7406\u3059\u308b\u305f\u3081\u306e\u4f1a\u8a08\u9805\u76ee\u3002<\/div>\n<\/div>\n<\/div>\n<p>\u300c\u53d7\u53d6\u5229\u606f\u300d\u3067\u7d4c\u7406\u3055\u308c\u308b\u3082\u306e\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u9810\u91d1\u3084\u8cb8\u4ed8\u91d1\u304b\u3089\u53d7\u3051\u53d6\u308b\u5229\u606f\u3067\u3059\u3002<\/p>\n<h3><span id=\"helpie-sp-2-2\">2-2\u3000\u53d7\u53d6\u5229\u606f\u306e\u7279\u5fb4<\/span><\/h3>\n<p>\u300c\u53d7\u53d6\u5229\u606f\u300d\u306e\u4f1a\u8a08\u4e0a\u304a\u3055\u3048\u3066\u304a\u304f\u3079\u304d\u7279\u5fb4\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 120px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 39.4247%; height: 24px; text-align: center;\">\u30b0\u30eb\u30fc\u30d7<\/th>\n<td style=\"width: 60.5753%; text-align: center; height: 24px;\">\u300c\u53ce\u76ca\u300d\u30b0\u30eb\u30fc\u30d7<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"width: 39.4247%; height: 24px; text-align: center;\">\u6c7a\u7b97\u66f8\u306e\u8868\u793a<\/th>\n<td style=\"width: 60.5753%; text-align: center; height: 24px;\">\u55b6\u696d\u5916\u53ce\u76ca<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"width: 39.4247%; height: 24px; text-align: center;\">\u985e\u4f3c\u79d1\u76ee<\/th>\n<td style=\"width: 60.5753%; text-align: center; height: 24px;\">\u306a\u3057<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"width: 39.4247%; height: 24px; text-align: center;\"><a href=\"https:\/\/japanex.jp\/book\/?p=4920\" target=\"_blank\" rel=\"noopener\">\u7a0e\u533a\u5206<\/a><\/th>\n<td style=\"width: 60.5753%; text-align: center; height: 24px;\">\u975e\u8ab2\u7a0e\u58f2\u4e0a<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<th style=\"width: 39.4247%; height: 24px; text-align: center;\">\u30a4\u30f3\u30dc\u30a4\u30b9\u6709\u7121\u306e\u5224\u5b9a<\/th>\n<td style=\"width: 60.5753%; text-align: center; height: 24px;\">\u4e0d\u8981<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span id=\"helpie-sp-3\">\uff13\u300c\u53d7\u53d6\u5229\u606f\u300d\u306e\u4ed5\u8a33\u4f8b<\/span><\/h2>\n<p>\u8cb8\u4ed8\u91d1\u306e\u5229\u606f10,000\u5186\u3092\u53d7\u3051\u53d6\u3063\u305f\u30b1\u30fc\u30b9<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 72px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">10,000<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u53d7\u53d6\u5229\u606f<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">10,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span id=\"helpie-sp-4\">\uff14\u300c\u53d7\u53d6\u5229\u606f\u300d\u51e6\u7406\u4e0a\u306e\u305d\u306e\u4ed6\u306e\u6ce8\u610f\u70b9<\/span><\/h2>\n<h3><span id=\"helpie-sp-4-1\">4-1\u3000\u53d7\u53d6\u5229\u606f\u306e\u6c7a\u7b97\u4ed5\u8a33\u306b\u3064\u3044\u3066\uff08\u672a\u53ce\u3068\u524d\u53d7\u3051\u306e\u7d4c\u904e\u52d8\u5b9a\u9805\u76ee\uff09<\/span><\/h3>\n<p>\u53d7\u53d6\u5229\u606f\u306f\u5b9f\u969b\u306b\u3082\u3089\u3063\u305f\u3068\u304d\u4ee5\u5916\u306b\u3082\u3001\u5229\u606f\u3092\u53d7\u3051\u53d6\u3063\u3066\u306f\u3044\u306a\u3044\u304c\u3001\u8cb8\u4ed8\u306f\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u3001\u53d7\u3051\u53d6\u3063\u305f\u6642\u4ee5\u5916\u306b\u3082\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u30b1\u30fc\u30b9\u304c\uff12\u30d1\u30bf\u30fc\u30f3\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4><span id=\"helpie-sp-4-1-1\">\u30d1\u30bf\u30fc\u30f3\uff11\u3000\u672a\u53ce\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u30b1\u30fc\u30b9<\/span><\/h4>\n<p>\u53d7\u53d6\u5229\u606f\u306f\u3001\u5229\u606f\u3068\u3057\u3066\u53ce\u53d7\u3057\u305f\u3068\u304d\u306b\u8a08\u4e0a\u3057\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u5229\u606f\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u5f53\u671f\u306b\u8cb8\u3057\u4ed8\u3051\u3066\u3044\u305f\u671f\u9593\u306b\u5bfe\u5fdc\u3059\u308b\u53ce\u76ca\u306e\u91d1\u984d\u306f\u5f53\u671f\u306b\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u3060\u5229\u606f\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u304c\u3001\u5f53\u671f\u306e\u53ce\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3059\u3079\u304d\u3082\u306e\u306f\u3001\u300c\u672a\u53ce\u53ce\u76ca\u300d\u3068\u3044\u3046\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u3063\u3066\u7d4c\u7406\u3057\u307e\u3059\u3002<\/p>\n<p>\u2776\u4f8b\u3048\u3070\u3001\u5f53\u671f\u4e2d\u306b\uff19\u304b\u6708\u9593\u8cb8\u3057\u4ed8\u3051\u3066\u3044\u308b\u304c\u3001\u307e\u3060\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u30441,800\u5186\u5206\u306e\u5229\u606f\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6c7a\u7b97\u6642\u306b\u6b21\u306e\u4ed5\u8a33\u3092\u3057\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 72px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u672a\u53ce\u53ce\u76ca<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">1,800<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u53d7\u53d6\u5229\u606f<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">1,800<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u2777\u7fcc\u671f\u9996\u306b\u671f\u672b\u306b\u8a08\u4e0a\u3057\u305f\u300c\u672a\u53ce\u53ce\u76ca\u300d\u3092\u632f\u66ff\u3048\u307e\u3059\u3002\uff08\u53cd\u5bfe\u306b\u4ed5\u8a33\u3057\u307e\u3059\uff09<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 72px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u53d7\u53d6\u5229\u606f<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">1,800<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u672a\u53ce\u53ce\u76ca<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">1,800<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u2777\u306e\u4ed5\u8a33\u3067\u2776\u306e\u4ed5\u8a33\u3068\u76f8\u6bba\u3057\u3042\u3063\u3066\u672a\u53ce\u53ce\u76ca\u3092\u306a\u3044\u3053\u3068\u306b\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u5b9f\u969b\u306b\u5229\u606f\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\u306b\u2776\u306e\u4ed5\u8a33\u3092\u3059\u308c\u3070OK\u3067\u3059\u3002<\/p>\n<h4><span id=\"helpie-sp-4-1-2\">\u30b9\u30c6\u30c3\u30d7\uff12\u3000\u524d\u53d7\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u30b1\u30fc\u30b9<\/span><\/h4>\n<p>\u6b21\u306b\u3001\u672a\u53ce\u53ce\u76ca\u3068\u306f\u53cd\u5bfe\u306b\u3001\u3059\u3067\u306b\u5229\u606f\u3092\u524d\u6255\u3044\u3067\u53d7\u3051\u53d6\u3063\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u304c\u3001\u5b9f\u969b\u306f\u7fcc\u671f\u5206\u306e\u5229\u606f\u3067\u3042\u308b\u90e8\u5206\u306e\u91d1\u984d\u306f\u3001\u300c\u524d\u53d7\u53ce\u76ca\u300d\uff08\u8ca0\u50b5\u79d1\u76ee\uff09\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u30703\u6708\u6c7a\u7b97\u306e\u6cd5\u4eba\u304c\u3001\uff17\u6708\u306b\uff11\u5e74\u5206\u306e\u5229\u606f2,400\u5186\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u6700\u521d\u306b\u6b21\u306e\u4ed5\u8a33\u3092\u3057\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 72px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u73fe\u91d1<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">2,400<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u53d7\u53d6\u5229\u606f<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">2,400<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6c7a\u7b97\u6642\u306b\uff13\u304b\u6708\u5206\uff08\uff14\uff5e\uff16\u6708\u5206\uff09\u306e\u5229\u5b50600\u5186\u306b\u3064\u3044\u3066\u306f\u3001\u307e\u3060\u5b9f\u969b\u306b\u306f\u8cb8\u4ed8\u3051\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u6b21\u306e\u4ed5\u8a33\u3092\u3057\u3066\u3001\u53ce\u76ca\u3092\u7fcc\u671f\u4ee5\u964d\u306b\u7e70\u308a\u5ef6\u3079\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 72px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u53d7\u53d6\u5229\u606f<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">600<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u524d\u53d7\u53ce\u76ca<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">600<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7fcc\u671f\u306b\u306a\u3063\u305f\u3089\u3001\u671f\u672b\u306e\u8a08\u4e0a\u3057\u305f\u300c\u524d\u53d7\u5229\u606f\u300d\u3092\u632f\u66ff\u3057\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 72px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u524d\u53d7\u53ce\u76ca<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">600<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u53d7\u53d6\u5229\u606f<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">600<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u5f8c\u306f\u3053\u306e\u53d6\u5f15\u306b\u95a2\u3057\u3066\u306f\u7279\u306b\u4ed5\u8a33\u3092\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u5b8c\u7d50\u3067\u3059\u3002<\/p>\n<h3><span id=\"helpie-sp-4-2\">4-2\u3000\u53d7\u53d6\u5229\u606f\u306e\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066<\/span><\/h3>\n<p>\u53d7\u53d6\u5229\u606f\u306f\u975e\u8ab2\u7a0e\u53d6\u5f15\u306e\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u7a0e\u533a\u5206\u3067\u3044\u3046\u3068\u300c\u975e\u8ab2\u7a0e\u58f2\u4e0a\u300d\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon pos-right\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\" style=\"border-right-color: rgba(255, 255, 255, 0); border-left-color: #000000; right: -25px;\"><\/div>\n<p>\u975e\u8ab2\u7a0e\u53d6\u5f15\u306e\u53ce\u5165\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u306b\u95a2\u4fc2\u304c\u3042\u308b\u306e\u3067\u3001\u7a0e\u533a\u5206\u306f\u300c\u5bfe\u8c61\u5916\u300d\u3067\u306f\u306a\u304f\u3001\u3057\u3063\u304b\u308a\u300c\u975e\u8ab2\u7a0e\u58f2\u4e0a\u300d\u3068\u3057\u3066\u7d4c\u7406\u3059\u308b\u3088\u3046\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\uff01<\/p>\n<p>\u652f\u6255\u5229\u606f\u306e\u5834\u5408\u306f\u3001\u7a0e\u533a\u5206\u3092\u300c\u5bfe\u8c61\u5916\u300d\u3067\u7d4c\u7406\u3057\u3066\u3082\u300c\u975e\u8ab2\u7a0e\u4ed5\u5165\u300d\u3067\u7d4c\u7406\u3057\u3066\u3082\u6d88\u8cbb\u7a0e\u306e\u7a0e\u984d\u8a08\u7b97\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u305b\u3093\u304c\u3001\u53ce\u5165\u306e\u65b9\u306f\u3057\u3063\u304b\u308a\u5206\u985e\u3057\u3066\u7d4c\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff01<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\" style=\"border-right-color: rgba(255, 255, 255, 0); border-left-color: #ffffff;\"><\/div>\n<\/div>\n<\/div>\n<div class=\"xeory-balloon-icon\"><img decoding=\"async\" src=\"https:\/\/japanex.jp\/accounting\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u52d8\u5b9a\u79d1\u76ee\u5148\u751f<\/span><\/div>\n<\/div>\n<\/div>\n<h3><span id=\"helpie-sp-4-3\">4-3\u3000\u53d7\u53d6\u5229\u606f\u306b\u304b\u304b\u308b\u7a0e\u91d1\u8a08\u7b97\u306e\u65b9\u6cd5\u3068\u4ed5\u8a33\u306e\u65b9\u6cd5<\/span><\/h3>\n<p><span class=\"f-marker-p\">\u9810\u8caf\u91d1\u306e\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307e\u308c\u305f\u5229\u606f\u306f\u3001\u7a0e\u91d1\u304c\u5dee\u3057\u5f15\u304b\u308c\u305f\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>15.315\uff05\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u91d1\u984d\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u9810\u8caf\u91d1\u306e\u5229\u606f\u3092\u4ed5\u8a33\u3059\u308b\u969b\u306b\u306f\u3001\uff12\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u6cd5\u4eba\u7a0e\u7b49\u3092\u660e\u8a18\u3057\u3066\u63a7\u9664\u3059\u308b\u65b9\u6cd5\u3011<\/strong><\/p>\n<p>\u539f\u5247\u3068\u3057\u3066\u306f\u3001\u5165\u91d1\u3055\u308c\u305f\u5229\u606f\u3068\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u91d1\u984d\u306e\u4e21\u65b9\u3092\u4ed5\u8a33\u3057\u307e\u3059\u3002<br \/>\u5929\u5f15\u304d\u3055\u308c\u305f\u7a0e\u91d1\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u52d8\u5b9a\u79d1\u76ee\u300c\u6cd5\u4eba\u7a0e\u7b49\uff08\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\uff09\u300d\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n<p><span>\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u3063\u3066\u306f\u3001\u5229\u606f\u306e\u91d1\u984d\u306e\u4ed6\u3001\u5fb4\u53ce\u3055\u308c\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3082\u306e\u3042\u308a\u307e\u3059\u304c\u3001\u57fa\u672c\u7684\u306b\u5fb4\u53ce\u3055\u308c\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u8a08\u7b97\u3057\u3066\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"xcd-attention-4 xcd-col1 xcd-ripple select\">\n<div class=\"xcd-title-wrap\">\n<div class=\"xcd-title\">\u9810\u8caf\u91d1\u306e\u5229\u5b50\u306e\u5165\u91d1\u306e\u91d1\u984d\u304b\u3089\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<\/div>\n<\/div>\n<div class=\"xcd-content\"><span>\u2776 \u5165\u91d1\u3055\u308c\u305f\u9810\u8caf\u91d1\u306e\u5229\u606f\u306e\u91d1\u984d \u00f7 0.84685\u203b \uff1d \u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u5dee\u3057\u5f15\u304b\u308c\u308b\u524d\u306e\u5229\u606f\u306e\u91d1\u984d<\/p>\n<p>\u2777 \u2776\u3067\u7b97\u51fa\u3055\u308c\u305f\u91d1\u984d \u30fc \u5165\u91d1\u3055\u308c\u305f\u9810\u8caf\u91d1\u306e\u5229\u606f\u306e\u91d1\u984d = \u5fb4\u53ce\u3055\u308c\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e<\/p>\n<p>\u203b\u3000\u300c0.84685\u300d\u306f1\u304b\u308915.315\uff05\uff08\u7a0e\u7387\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d<\/span><\/div>\n<\/div>\n<p><span>\u3010\u8a08\u7b97\u4f8b\u3011\u3000\u5229\u606f\u306e\u5165\u91d1\u984d\uff1a100\u5186<\/span><\/p>\n<p><span>\u2776 100 \u00f7 0.84685 = 118\u5186\uff08\u5186\u672a\u6e80\u5207\u308a\u6368\u3066\uff09<\/span><i class=\"wp-svg-arrow-right arrow-right\"><\/i><span>\u00a0\u53d7\u53d6\u5229\u606f\u7dcf\u984d<\/span><br \/><span>\u2777 118\u5186\uff08\u2776\uff09\u30fc\u00a0 100\u5186 = 18\u5186\u00a0<\/span><i class=\"wp-svg-arrow-right arrow-right\"><\/i><span>\u00a0\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d<\/span><\/p>\n<p>\u9280\u884c\u9810\u91d1\u306e\u5229\u5b50100\u5186\u304c\u5165\u91d1\u3055\u308c\u305f\u30b1\u30fc\u30b9<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 72px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">100<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u53d7\u53d6\u5229\u606f<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">118<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; text-align: center; height: 24px;\">\u6cd5\u4eba\u7a0e\u7b49<\/td>\n<td style=\"width: 25%; text-align: center; height: 24px;\">18<\/td>\n<td style=\"width: 25%; text-align: center; height: 24px;\"><\/td>\n<td style=\"width: 25%; text-align: center; height: 24px;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u660e\u8a18\u3057\u3066\u4ed5\u8a33\u3059\u308b\u3053\u3068\u3067\u3001\u6240\u5f97\u7a0e\u63a7\u9664\u984d\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u306e\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"VfN19DZfOX\"><p><a href=\"https:\/\/japanex.jp\/blog\/about-schedule6-easily\">\u5225\u88686\uff081\uff09\u3068\u306f\uff1f\u66f8\u304d\u65b9\u307e\u3067\uff10\u304b\u3089\u5143\u56fd\u7a0e\u8077\u54e1\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u5225\u88686\uff081\uff09\u3068\u306f\uff1f\u66f8\u304d\u65b9\u307e\u3067\uff10\u304b\u3089\u5143\u56fd\u7a0e\u8077\u54e1\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac&#8221; &#8212; \u5168\u529b\u7d4c\u7406\u90e8\" src=\"https:\/\/japanex.jp\/blog\/about-schedule6-easily\/embed#?secret=jqpyB7eudt#?secret=VfN19DZfOX\" data-secret=\"VfN19DZfOX\" width=\"500\" height=\"282\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>\u3082\u3046\u3072\u3068\u3064\u306e\u65b9\u6cd5\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1\u3092\u4ed5\u8a33\u305c\u3059\u306b\u3001\u632f\u308a\u8fbc\u307e\u308c\u305f\u91d1\u984d\u3060\u3051\u3092\u4ed5\u8a33\u306b\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u6cd5\u4eba\u7a0e\u7b49\u3092\u660e\u8a18\u3057\u306a\u3044\u65b9\u6cd5\u3011<\/strong><\/p>\n<p>\u9280\u884c\u9810\u91d1\u306e\u5229\u606f100\u5186\u304c\u5165\u91d1\u3055\u308c\u305f\u30b1\u30fc\u30b9<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 72px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; height: 24px; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">100<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u53d7\u53d6\u5229\u606f<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">100<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u3061\u3089\u306e\u65b9\u6cd5\u306f\u3001\u9810\u91d1\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307e\u308c\u305f\u91d1\u984d\u3092\u4ed5\u8a33\u3059\u308b\u3060\u3051\u306a\u306e\u3067\u3001\u7c21\u5358\u3067\u308f\u304b\u308a\u3084\u3059\u3044\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"helpie-sp-4-4\">4-4\u3000\u7121\u5229\u606f\u306e\u8cb8\u4ed8\u91d1\u306b\u306f\u8a8d\u5b9a\u5229\u606f\u3092\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u3042\u308a<\/span><\/h3>\n<p>\u5f79\u54e1\u307e\u305f\u306f\u4f7f\u7528\u4eba\u306b<strong>\u7121\u5229\u606f\u3067<\/strong>\u91d1\u92ad\u3092\u8cb8\u3057\u4ed8\u3051\u305f\u5834\u5408\u306f\u3001<span class=\"f-marker-p\">\u6b21\u306e\u5229\u7387\u3067\u8cb8\u3057\u4ed8\u3051\u3066\u3044\u305f\u4eee\u5b9a\u3057\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u53d7\u53d6\u5229\u606f\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/span>\u3002<\/p>\n<p>\u2474 \u4f1a\u793e\u304c\u4ed6\u304b\u3089\u501f\u308a\u5165\u308c\u3066\u8cb8\u3057\u4ed8\u3051\u305f\u5834\u5408\uff1a\u305d\u306e\u501f\u5165\u91d1\u306e\u5229\u7387<\/p>\n<p>\u2475 \u2474\u4ee5\u5916\u306e\u5834\u5408\uff1a\u8cb8\u4ed8\u3092\u884c\u306a\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306b\u5fdc\u3058\u305f\u6b21\u306e\u5229\u7387<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 50%; text-align: center;\">\u8cb8\u3057\u4ed8\u3051\u3092\u884c\u3063\u305f\u5e74<\/th>\n<th style=\"width: 50%; text-align: center;\">\u5229\u7387<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u5e73\u621022\u5e74\u304b\u308925\u5e74\u4e2d<\/td>\n<td style=\"width: 50%; text-align: center;\">4.3%<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u5e73\u621026\u5e74\u4e2d<\/td>\n<td style=\"width: 50%; text-align: center;\">1.9%<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u5e73\u621027\u5e74\u304b\u308928\u5e74\u4e2d<\/td>\n<td style=\"width: 50%; text-align: center;\">1.8%<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u5e73\u621029\u5e74\u4e2d<\/td>\n<td style=\"width: 50%; text-align: center;\">1.7%<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u5e73\u621030\u5e74\u304b\u3089\u4ee4\u548c2\u5e74\u4e2d<\/td>\n<td style=\"width: 50%; text-align: center;\">1.6%<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u4ee4\u548c3\u5e74\u4e2d<\/td>\n<td style=\"width: 50%; text-align: center;\">1.0%<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u4ee4\u548c4\u5e74\u304b\u3089\u4ee4\u548c6\u5e74\u4e2d<\/td>\n<td style=\"width: 50%; text-align: center;\">0.9%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2606.htm\" target=\"_blank\" rel=\"noopener\">\u91d1\u92ad\u3092\u8cb8\u3057\u4ed8\u3051\u305f\u3068\u304d\uff08\u56fd\u7a0e\u5e81HP\uff09<\/a><\/p>\n<div class=\"xeory-balloon pos-right\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\" style=\"border-right-color: rgba(255, 255, 255, 0); border-left-color: #000000; right: -25px;\"><\/div>\n<p>\u5f79\u54e1\u3084\u5f93\u696d\u54e1\u306b\u8cb8\u4ed8\u91d1\u304c\u3042\u3063\u3066\u5229\u606f\u3092\u3068\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u9593\u9055\u3044\u306a\u304f\u6307\u6458\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u5229\u7387\u306f\u3001\u56fd\u7a0e\u3092\u6ede\u7d0d\u3057\u305f\u5834\u5408\u306e\u5ef6\u6ede\u7a0e\u7387\u3068\u4e00\u81f4\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/entaizei\/keisan\/entai_wariai.htm\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=www.nta.go.jp\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">www.nta.go.jp<\/div><\/div><div class=\"lkc-content\"><figure class=\"lkc-thumbnail\"><img decoding=\"async\" class=\"lkc-thumbnail-img\" src=\"https:\/\/s.wordpress.com\/mshots\/v1\/https%3A%2F%2Fwww.nta.go.jp%2Ftaxes%2Fnozei%2Fentaizei%2Fkeisan%2Fentai_wariai.htm?w=200\" width=\"100px\" height=\"118px\" alt=\"\" \/><\/figure><div class=\"lkc-title\">https:\/\/www.nta.go.jp\/taxes\/nozei\/entaizei\/keisan\/entai_wariai.htm<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\" style=\"border-right-color: rgba(255, 255, 255, 0); border-left-color: #ffffff;\"><\/div>\n<\/div>\n<\/div>\n<div class=\"xeory-balloon-icon\"><img decoding=\"async\" src=\"https:\/\/japanex.jp\/accounting\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u52d8\u5b9a\u79d1\u76ee\u5148\u751f<\/span><\/div>\n<\/div>\n<\/div>\n<p>\u8cb8\u4ed8\u91d1\u306e\u91d1\u984d\u304c\uff11\u5e74\u306b\u8907\u6570\u56de\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u7c21\u4fbf\u306a\u65b9\u6cd5\u3067\u53d7\u53d6\u5229\u606f\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\uff0812\u6708\u6c7a\u7b97\u306e\u6cd5\u4eba\u306e\u4f8b\uff09\u4ee4\u548c\uff16\u5e74\u4e2d\u306b10\u56de\u5f79\u54e1\u306b\u8cb8\u4ed8\u3051\u3092\u884c\u3044\u30011\/1\u306b\u8cb8\u4ed8\u6b8b\u9ad8\u304c10\u4e07\u5186\u3067\u3042\u3063\u305f\u306e\u304c\u300112\/31\u6642\u70b9\u3067150\u4e07\u5186\u3067\u3042\u3063\u305f\u30b1\u30fc\u30b9<\/p>\n<p>\uff0810\u4e07\u5186 + 150\u4e07\u5186\uff09\/2 \u00d7 0.9% = 7,200\u5186<\/p>\n<h3><span id=\"helpie-sp-4-5\">4-5\u3000\u53d7\u53d6\u5229\u606f\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h3>\n<p>\u53d7\u53d6\u5229\u606f\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u300c\u5358\u5229\u300d\u3068\u300c\u8907\u5229\u300d\u306e\uff12\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u5358\u5229\u3011<\/p>\n<p>\u5358\u5229\u306f\u5143\u672c\u306e\u307f\u306b\u5229\u606f\u304c\u767a\u751f\u3059\u308b\u3082\u306e\u3067\u3001\u8a08\u7b97\u65b9\u6cd5\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5229\u606f\u306e\u91d1\u984d\u3000\uff1d\u3000\u8cb8\u4ed8\u91d1\u984d\u3000\u00d7\u3000\u5e74\u5229\u7387\u3000\u00d7\u3000\u8cb8\u4ed8\u65e5\u6570\uff08\u6708\u6570\uff09\u3000\uff0f\u3000365\u65e5\uff0812\u304b\u6708\uff09\u3000<\/p>\n<p>\u3010\u8907\u5229\u3011<\/p>\n<p>\u8907\u5229\u306f\uff11\u5e74\u5206\u306e\u5229\u5b50\u3092\u5143\u672c\u306b\u7d44\u307f\u5165\u308c\u3001\u7fcc\u5e74\u306e\u5143\u672c\u3068\u3057\u3066\u7e70\u308a\u8d8a\u3057\u3066\u3044\u304f\u3082\u306e\u3067\u3001\u8a08\u7b97\u65b9\u6cd5\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5229\u606f\u306e\u91d1\u984d\u3000\uff1d\u3000\uff08\u8cb8\u4ed8\u91d1\u984d\u3000\uff0b\u3000\u3053\u308c\u307e\u3067\u306e\u53d7\u53d6\u5229\u606f\uff09\u3000\u00d7\u3000\u5e74\u5229\u7387\u3000\u00d7\u3000\u8cb8\u4ed8\u65e5\u6570\uff08\u6708\u6570\uff09\u3000\uff0f\u3000365\u65e5\uff0812\u304b\u6708\uff09\u3000<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5143\u672c100\u4e07\u5186\u3001\u5e74\u5229\uff11\uff05\u306e\u5834\u5408\u3001\uff11\u5e74\u76ee\u306e\u5229\u606f\u306f1\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>\uff12\u5e74\u76ee\u306f\u5143\u672c101\u4e07\u5186\u3068\u306a\u308b\u306e\u3067\u3001\u5229\u606f\u304c1\u4e07100\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u53d7\u53d6\u5229\u606f\u300d\u306b\u95a2\u3059\u308b\u89e3\u8aac\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"xeory-balloon\">\n<div class=\"xeory-balloon-default-1\">\n<div class=\"xeory-balloon-icon\"><img decoding=\"async\" src=\"https:\/\/japanex.jp\/accounting\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u52d8\u5b9a\u79d1\u76ee\u5148\u751f<\/span><\/div>\n<div class=\"xeory-balloon-content xeory-balloon-default-1-content\">\n<div class=\"xeory-balloon-content-inner\">\n<div class=\"xeory-balloon-default-1-arrow-left xeory-balloon-content-arrow-left\"><\/div>\n<p>\u3053\u306e\u53d6\u5f15\u304c\u3069\u306e\u52d8\u5b9a\u79d1\u76ee\u306b\u5f53\u3066\u306f\u307e\u308b\u304b\u308f\u304b\u3089\u306a\u3044\u3001\u6559\u3048\u3066\u307b\u3057\u3044\u3068\u3044\u3046\u3053\u3068\u304c\u3042\u3063\u305f\u3089\u30b3\u30e1\u30f3\u30c8\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right 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