{"id":2556,"date":"2026-06-12T16:52:22","date_gmt":"2026-06-12T07:52:22","guid":{"rendered":"https:\/\/japanex.jp\/accounting\/?post_type=pauple_helpie&#038;p=2556"},"modified":"2026-06-12T17:03:52","modified_gmt":"2026-06-12T08:03:52","slug":"about-electronically-recorded-monetary-claims","status":"publish","type":"pauple_helpie","link":"https:\/\/japanex.jp\/accounting\/index.php\/account-item-helper\/about-electronically-recorded-monetary-claims\/","title":{"rendered":"\u52d8\u5b9a\u79d1\u76ee\u300c\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\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-electronically-recorded-monetary-claims\/'>\u52d8\u5b9a\u79d1\u76ee\u300c\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u300d\u3068\u306f\uff5c\u52d8\u5b9a\u79d1\u76ee\u8f9e\u66f8<\/a> <\/div><p>&nbsp;<\/p>\n<p><span>\u52d8\u5b9a\u79d1\u76ee\u306e\u300c\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u300d\u306b\u3064\u3044\u3066\u3001\u53d7\u53d6\u624b\u5f62\u30fb\u58f2\u639b\u91d1\u3068\u306e\u9055\u3044\u3001\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044\u3001\u4ed5\u8a33\u4f8b\u3092\u7c3f\u8a18\u521d\u5fc3\u8005\u306b\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/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\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/11-employee.png\" alt=\"\u4f1a\u793e\u54e1\" \/> <span class=\"xeory-balloon-icon-name\">\u65b0\u7c73\u793e\u9577<\/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\" style=\"border-right-color: #000000; left: -25px;\"><\/div>\n<p>\u53d6\u5f15\u5148\u304b\u3089\u300c\u3067\u3093\u3055\u3044\u3067\u652f\u6255\u3044\u307e\u3059\u300d\u3068\u8a00\u308f\u308c\u305f\u3093\u3067\u3059\u304c\u3001\u3053\u308c\u3063\u3066\u53d7\u53d6\u624b\u5f62\u3068\u4f55\u304c\u9055\u3046\u3093\u3067\u3059\u304b\uff1f\u4ed5\u8a33\u3082\u3088\u304f\u308f\u304b\u3089\u306a\u304f\u3066\u2026<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\" style=\"border-right-color: #ffffff;\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\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-left-color: #000000; right: -25px;\"><\/div>\n<p>\u3067\u3093\u3055\u3044\uff08\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\uff09\u306f\u3001\u7d19\u306e\u624b\u5f62\u3092\u96fb\u5b50\u5316\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u4ed5\u8a33\u306e\u8003\u3048\u65b9\u306f\u624b\u5f62\u3068\u307b\u307c\u540c\u3058\u3067\u3059\u304c\u3001<strong>\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044<\/strong>\u3084<strong>\u8b72\u6e21\u3057\u305f\u3068\u304d\u306e\u51e6\u7406<\/strong>\u3067\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u8981\u70b9\u3092\u62bc\u3055\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d19\u306e\u624b\u5f62\u306f\u5ec3\u6b62\u76ee\u524d\u3067\u3042\u308a\u3001\u3067\u3093\u3055\u3044\u3078\u306e\u79fb\u884c\u304c\u4e8b\u5b9f\u4e0a\u5fc5\u9808\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\" style=\"border-left-color: #ffffff;\"><\/div>\n<\/div>\n<\/div>\n<div class=\"xeory-balloon-icon\"><img decoding=\"async\" src=\"https:\/\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<\/div>\n<\/div>\n<div class=\"xcd-attention-7 xcd-col5 xcd-ripple\">\n<div class=\"xcd-title\">\u3053\u306e\u8a18\u4e8b\u306e\u7279\u5fb4<\/div>\n<div class=\"xcd-content\">\u672c\u8a18\u4e8b\u306f\u3001\u7a0e\u7406\u58eb\u306b\u983c\u3089\u305a\u81ea\u529b\u3067\u6cd5\u4eba\u306e\u7d4c\u7406\u51e6\u7406\u3092\u884c\u3044\u305f\u3044\u3068\u3044\u3046\u65b9\u5411\u3051\u306e\u8a18\u4e8b\u3067\u3059\u3002<\/div>\n<div><\/div>\n<div>\u5143\u56fd\u7a0e\u8abf\u67fb\u5b98\u3067\u7a0e\u7406\u58eb\u304c\u5b9f\u52d9\u3067\u5fc5\u8981\u3068\u306a\u308b\u77e5\u8b58\u306b\u7d5e\u3063\u3066\u53ef\u80fd\u306a\u9650\u308a\u7c21\u5358\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/div>\n<\/div>\n<p>&nbsp;<\/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-travel-expenses\/\">\u52d8\u5b9a\u79d1\u76ee\u300c\u65c5\u8cbb\u4ea4\u901a\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\/about-salary-allowance\/\">\u52d8\u5b9a\u79d1\u76ee\u300c\u7d66\u6599\u624b\u5f53\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-newspaper-book-expense\/\">\u52d8\u5b9a\u79d1\u76ee\u300c\u65b0\u805e\u56f3\u66f8\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\/about-executive-compensation\/\">\u52d8\u5b9a\u79d1\u76ee\u300c\u5f79\u54e1\u5831\u916c\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-membership-fee\/\">\u52d8\u5b9a\u79d1\u76ee\u300c\u8af8\u4f1a\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><span id=\"helpie-sp-1\"><span>\uff11\u300c\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u300d\u304c\u4f7f\u308f\u308c\u308b\u53d6\u5f15\u4f8b<\/span><\/span><\/h2>\n<p>\u52d8\u5b9a\u79d1\u76ee\u306e\u300c\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\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%;\">\n<tbody>\n<tr>\n<th style=\"width: 30%; text-align: center;\">\u5185\u5bb9<\/th>\n<th style=\"width: 70%; text-align: center;\">\u5177\u4f53\u4f8b<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 30%;\">\u767a\u751f\u8a18\u9332\u306b\u3088\u308b\u50b5\u6a29\u767a\u751f<\/td>\n<td style=\"width: 70%;\">\u58f2\u639b\u91d1\u306e\u6c7a\u6e08\u624b\u6bb5\u3068\u3057\u3066\u3067\u3093\u3055\u3044\u30cd\u30c3\u30c8\u7b49\u3067\u767a\u751f\u8a18\u9332\u8acb\u6c42\u304c\u306a\u3055\u308c\u3001\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30%;\">\u8b72\u6e21\u8a18\u9332\u306b\u3088\u308b\u50b5\u6a29\u53d6\u5f97<\/td>\n<td style=\"width: 70%;\">\u53d6\u5f15\u5148\u304b\u3089\u3001\u305d\u306e\u53d6\u5f15\u5148\u304c\u4fdd\u6709\u3057\u3066\u3044\u305f\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3092\u8b72\u6e21\u8a18\u9332\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\uff08\u88cf\u66f8\u8b72\u6e21\u306b\u76f8\u5f53\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30%;\">\u5206\u5272\u8a18\u9332\u306b\u3088\u308b\u50b5\u6a29\u53d6\u5f97<\/td>\n<td style=\"width: 70%;\">\u5927\u53e3\u306e\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3092\u5206\u5272\u8a18\u9332\u306b\u3088\u308a\u5206\u5272\u3057\u3066\u53d6\u5f97\u3057\u305f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/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-left-color: #000000; right: -25px;\"><\/div>\n<p>\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3067\u51e6\u7406\u3059\u308b\u306e\u306f\u4e0a\u8a18\u306e\u307f\u3067\u3059\u3002\u4ee5\u4e0b\u306f<span class=\"f-marker-p\">\u5225\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u51e6\u7406\u3059\u308b<\/span>\u3053\u3068\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\" style=\"border-left-color: #ffffff;\"><\/div>\n<\/div>\n<\/div>\n<div class=\"xeory-balloon-icon\"><img decoding=\"async\" src=\"https:\/\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<\/div>\n<\/div>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 30%; text-align: center;\">\u9805\u76ee<\/th>\n<th style=\"width: 35%; text-align: center;\">\u4f7f\u7528\u3059\u308b\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 35%; text-align: center;\">\u7406\u7531<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 30%;\">\u7d19\u306e\u7d04\u675f\u624b\u5f62\u30fb\u70ba\u66ff\u624b\u5f62\u3092\u53d7\u3051\u53d6\u3063\u305f<\/td>\n<td style=\"width: 35%;\">\u53d7\u53d6\u624b\u5f62<\/td>\n<td style=\"width: 35%;\">\u624b\u5f62\u6cd5\u306b\u57fa\u3065\u304f\u7d19\u306e\u624b\u5f62\u306f\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3068\u306f\u5225\u7269<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30%;\">\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306e\u767a\u751f\u8a18\u9332\u524d\u306e\u58f2\u639b\u50b5\u6a29<\/td>\n<td style=\"width: 35%;\">\u58f2\u639b\u91d1<\/td>\n<td style=\"width: 35%;\">\u767a\u751f\u8a18\u9332\u304c\u306a\u3055\u308c\u3066\u521d\u3081\u3066\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306b\u632f\u308a\u66ff\u3048\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30%;\">\u672c\u696d\u4ee5\u5916\uff08\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u7b49\uff09\u3067\u767a\u751f\u3057\u305f\u3067\u3093\u3055\u3044<\/td>\n<td style=\"width: 35%;\">\u55b6\u696d\u5916\u96fb\u5b50\u8a18\u9332\u50b5\u6a29<\/td>\n<td style=\"width: 35%;\"><a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=131\" target=\"_blank\" rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c27\u53f7 \u8a2d\u4f8b3<\/a>\u306b\u57fa\u3065\u304d\u3001\u55b6\u696d\u53d6\u5f15\u7531\u6765\u3068\u533a\u5206\u3057\u3066\u8868\u793a<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30%;\">\u81ea\u793e\u304c\u652f\u6255\u3046\u5074\u306e\u3067\u3093\u3055\u3044<\/td>\n<td style=\"width: 35%;\">\u96fb\u5b50\u8a18\u9332\u50b5\u52d9<\/td>\n<td style=\"width: 35%;\">\u8ca0\u50b5\u5074\u306e\u79d1\u76ee\u3002\u53d7\u53d6\u624b\u5f62\u306b\u5bfe\u3059\u308b\u652f\u6255\u624b\u5f62\u306e\u95a2\u4fc2<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><span id=\"helpie-sp-2\"><span>\uff12\u300c\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u300d\u3068\u306f<\/span><\/span><\/h2>\n<div class=\"xcd-attention-7 xcd-col1 xcd-ripple select\">\n<div class=\"xcd-title\">\u52d8\u5b9a\u79d1\u76ee\u306e\u300c\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u300d\u3068\u306f<\/div>\n<div class=\"xcd-content\">\n<div>\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u6cd5\uff08\u5e73\u621019\u5e74\u6cd5\u5f8b\u7b2c102\u53f7\uff09\u306b\u57fa\u3065\u304d\u3001\u96fb\u5b50\u50b5\u6a29\u8a18\u9332\u6a5f\u95a2\u306e\u8a18\u9332\u539f\u7c3f\u3078\u306e\u300c\u767a\u751f\u8a18\u9332\u300d\u306b\u3088\u3063\u3066\u767a\u751f\u3059\u308b\u91d1\u92ad\u50b5\u6a29\u3092\u51e6\u7406\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3002\u4ee3\u8868\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u306b\u5168\u9280\u5354\u304c\u8a2d\u7acb\u3057\u305f\u682a\u5f0f\u4f1a\u793e\u5168\u9280\u96fb\u5b50\u50b5\u6a29\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u304c\u904b\u55b6\u3059\u308b\u300c<a href=\"https:\/\/www.densai.net\/\" target=\"_blank\" rel=\"noopener\">\u3067\u3093\u3055\u3044\u30cd\u30c3\u30c8<\/a>\u300d\u304c\u3042\u308a\u3001\u7d19\u306e\u7d04\u675f\u624b\u5f62\u306b\u4ee3\u308f\u308b\u6c7a\u6e08\u624b\u6bb5\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u308b\u3002<\/div>\n<\/div>\n<\/div>\n<p>\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306f\u3001\u7d19\u306e\u624b\u5f62\u304c\u62b1\u3048\u3066\u3044\u305f<span class=\"f-marker-y\">\u7d1b\u5931\u30fb\u76d7\u96e3\u30ea\u30b9\u30af\u3001\u5370\u7d19\u7a0e\u306e\u8ca0\u62c5\u3001\u4e8b\u52d9\u51e6\u7406\u30b3\u30b9\u30c8<\/span>\u3068\u3044\u3063\u305f\u554f\u984c\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306b\u5275\u8a2d\u3055\u308c\u305f\u5236\u5ea6\u3067\u3059\u3002\u767a\u751f\u30fb\u8b72\u6e21\u30fb\u6d88\u6ec5\u3068\u3044\u3063\u305f\u3059\u3079\u3066\u306e\u6a29\u5229\u79fb\u52d5\u304c\u96fb\u5b50\u50b5\u6a29\u8a18\u9332\u6a5f\u95a2\u306e\u8a18\u9332\u539f\u7c3f\u3078\u306e\u8a18\u9332\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u307e\u3059\uff08<a href=\"https:\/\/www.densai.net\/\" target=\"_blank\" rel=\"noopener\">\u3067\u3093\u3055\u3044\u30cd\u30c3\u30c8<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u300d\u306e\u7279\u5fb4\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 40%; text-align: center;\">\u30b0\u30eb\u30fc\u30d7<\/th>\n<td style=\"width: 60%; text-align: center;\"><a href=\"https:\/\/japanex.jp\/accounting\/index.php\/2024\/03\/21\/about_bookkeeping_and_journal\/\" target=\"_blank\" rel=\"noopener\">\u300c\u8cc7\u7523\u300d\u30b0\u30eb\u30fc\u30d7<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 40%; text-align: center;\">\u6c7a\u7b97\u66f8\u306e\u8868\u793a<\/th>\n<td style=\"width: 60%; text-align: center;\">\u6d41\u52d5\u8cc7\u7523<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 40%; text-align: center;\">\u985e\u4f3c\u79d1\u76ee<\/th>\n<td style=\"width: 60%; text-align: center;\">\u53d7\u53d6\u624b\u5f62\u3001\u58f2\u639b\u91d1<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 40%; 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%; text-align: center;\">\u5bfe\u8c61\u5916\uff08\u8b72\u6e21\u6642\u306e\u307f\u975e\u8ab2\u7a0e\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 40%; text-align: center;\">\u30a4\u30f3\u30dc\u30a4\u30b9\u6709\u7121\u306e\u5224\u5b9a<\/th>\n<td style=\"width: 60%; text-align: center;\">\u4e0d\u8981<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/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-left-color: #000000; right: -25px;\"><\/div>\n<p>\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306e<strong>\u767a\u751f\u30fb\u56de\u53ce<\/strong>\u306f\u3001\u3082\u3068\u3082\u3068\u58f2\u4e0a\u6642\u306b\u6d88\u8cbb\u7a0e\u306e\u8a8d\u8b58\u304c\u6e08\u3093\u3067\u3044\u308b\u305f\u3081<strong>\u4e0d\u8ab2\u7a0e\uff08\u5bfe\u8c61\u5916\uff09<\/strong>\u3067\u3059\u3002\u671f\u65e5\u524d\u306b\u7b2c\u4e09\u8005\u3078<strong>\u8b72\u6e21\uff08\u58f2\u5374\uff09<\/strong>\u3059\u308b\u5834\u5408\u306f\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u300c\u91d1\u92ad\u50b5\u6a29\u306e\u8b72\u6e21\u300d\u3068\u3057\u3066<strong>\u975e\u8ab2\u7a0e<\/strong>\u53d6\u5f15\u306b\u8a72\u5f53\u3057\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6201.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.6201<\/a>\uff09\u3002\u305f\u3060\u3057\u3001\u58f2\u639b\u91d1\u304b\u3089\u632f\u308a\u66ff\u3048\u305f\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306e\u3088\u3046\u306b<span class=\"f-marker-y\">\u81ea\u793e\u306e\u58f2\u4e0a\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u53d6\u5f97\u3057\u305f\u91d1\u92ad\u50b5\u6a29<\/span>\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u5206\u6bcd\u306b\u3082\u5206\u5b50\u306b\u3082\u7b97\u5165\u3057\u307e\u305b\u3093\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/363CO0000000360\/#Mp-Ch_3-At_48\" target=\"_blank\" rel=\"noopener\">\u6d88\u4ee448\u67612\u98052\u53f7<\/a>\uff09\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\" style=\"border-left-color: #ffffff;\"><\/div>\n<\/div>\n<\/div>\n<div class=\"xeory-balloon-icon\"><img decoding=\"async\" src=\"https:\/\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h2><span id=\"helpie-sp-3\"><span>\uff13\u300c\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u300d\u306e\u4ed5\u8a33\u4f8b<\/span><\/span><\/h2>\n<h3><span id=\"helpie-sp-3-1\">3-1\u3000\u58f2\u639b\u91d1\u304b\u3089\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306b\u632f\u308a\u66ff\u3048\u305f\u3068\u304d\uff08\u767a\u751f\u8a18\u9332\uff09<\/span><\/h3>\n<p>\u5f97\u610f\u5148A\u793e\u306b\u5bfe\u3059\u308b\u58f2\u639b\u91d11,100,000\u5186\u306b\u3064\u3044\u3066\u3001\u3067\u3093\u3055\u3044\u30cd\u30c3\u30c8\u3067\u767a\u751f\u8a18\u9332\u8acb\u6c42\u304c\u306a\u3055\u308c\u3001\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3068\u3057\u3066\u78ba\u5b9a\u3057\u305f\u30b1\u30fc\u30b9\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 25%; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25%; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center;\">\u96fb\u5b50\u8a18\u9332\u50b5\u6a29<\/td>\n<td style=\"width: 25%; text-align: center;\">1,100,000<\/td>\n<td style=\"width: 25%; text-align: center;\">\u58f2\u639b\u91d1<\/td>\n<td style=\"width: 25%; text-align: center;\">1,100,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u6d88\u8cbb\u7a0e\u306f<strong>\u5bfe\u8c61\u5916<\/strong>\u3067\u3059\u3002\u58f2\u4e0a\u8a08\u4e0a\u6642\u306b\u3059\u3067\u306b\u6d88\u8cbb\u7a0e\u3092\u8a8d\u8b58\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u50b5\u6a29\u306e\u632f\u66ff\u6642\u306b\u518d\u5ea6\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"helpie-sp-3-2\">3-2\u3000\u652f\u6255\u671f\u65e5\u306b\u666e\u901a\u9810\u91d1\u3078\u5165\u91d1\u3055\u308c\u305f\u3068\u304d<\/span><\/h3>\n<p>3-1\u306e\u96fb\u5b50\u8a18\u9332\u50b5\u6a291,100,000\u5186\u304c\u652f\u6255\u671f\u65e5\u306b\u666e\u901a\u9810\u91d1\u306b\u5165\u91d1\u3055\u308c\u305f\u30b1\u30fc\u30b9\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 25%; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25%; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center;\">\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"width: 25%; text-align: center;\">1,100,000<\/td>\n<td style=\"width: 25%; text-align: center;\">\u96fb\u5b50\u8a18\u9332\u50b5\u6a29<\/td>\n<td style=\"width: 25%; text-align: center;\">1,100,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span id=\"helpie-sp-3-3\">3-3\u3000\u671f\u65e5\u524d\u306b\u91d1\u878d\u6a5f\u95a2\u3078\u8b72\u6e21\uff08\u5272\u5f15\uff09\u3057\u305f\u3068\u304d<\/span><\/h3>\n<p>3-1\u306e\u96fb\u5b50\u8a18\u9332\u50b5\u6a291,100,000\u5186\u3092\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u305f\u3081\u671f\u65e5\u524d\u306b\u53d6\u5f15\u9280\u884c\u3078\u8b72\u6e21\u3057\u3001\u5272\u5f15\u65995,000\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f1,095,000\u5186\u304c\u666e\u901a\u9810\u91d1\u306b\u5165\u91d1\u3055\u308c\u305f\u30b1\u30fc\u30b9\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 25%; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25%; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center;\">\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"width: 25%; text-align: center;\">1,095,000<\/td>\n<td style=\"width: 25%; text-align: center;\">\u96fb\u5b50\u8a18\u9332\u50b5\u6a29<\/td>\n<td style=\"width: 25%; text-align: center;\">1,100,000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center;\">\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u58f2\u5374\u640d<\/td>\n<td style=\"width: 25%; text-align: center;\">5,000<\/td>\n<td style=\"width: 25%; text-align: center;\"><\/td>\n<td style=\"width: 25%; text-align: center;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u5272\u5f15\u6599\u76f8\u5f53\u306e\u5dee\u984d\u306f\u300c\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u58f2\u5374\u640d\u300d\uff08\u55b6\u696d\u5916\u8cbb\u7528\uff09\u3067\u51e6\u7406\u3057\u307e\u3059\u3002\u624b\u5f62\u3067\u3044\u3046\u300c\u624b\u5f62\u58f2\u5374\u640d\u300d\u3068\u540c\u3058\u8003\u3048\u65b9\u3067\u3059\u3002<br \/>\u203b\u8b72\u6e21\u53d6\u5f15\u306f\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u300c\u91d1\u92ad\u50b5\u6a29\u306e\u8b72\u6e21\u300d\u3068\u3057\u3066<strong>\u975e\u8ab2\u7a0e<\/strong>\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u672c\u4ef6\u306e\u3088\u3046\u306b\u81ea\u793e\u306e\u58f2\u4e0a\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u53d6\u5f97\u3057\u305f\u91d1\u92ad\u50b5\u6a29\uff08\u58f2\u639b\u91d1\u304b\u3089\u632f\u308a\u66ff\u3048\u305f\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\uff09\u306e\u8b72\u6e21\u306f\u3001<span class=\"f-marker-y\">\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u4e0a\u3001\u5206\u6bcd\u306b\u3082\u5206\u5b50\u306b\u3082\u7b97\u5165\u3057\u307e\u305b\u3093<\/span>\u3002<span class=\"f-marker-g\">\u4e2d\u5c0f\u4f01\u696d\u306e\u3067\u3093\u3055\u3044\u53d6\u5f15\u306f\u901a\u5e38\u3053\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span id=\"helpie-sp-3-4\">3-4\u3000\u4ed5\u5165\u5148\u3078\u306e\u652f\u6255\u3044\u306b\u8b72\u6e21\uff08\u88cf\u66f8\u8b72\u6e21\u306b\u76f8\u5f53\uff09\u3057\u305f\u3068\u304d<\/span><\/h3>\n<p>\u4ed5\u5165\u5148B\u793e\u3078\u306e\u8cb7\u639b\u91d11,100,000\u5186\u306e\u652f\u6255\u3044\u3068\u3057\u3066\u3001\u4fdd\u6709\u3057\u3066\u3044\u308b\u96fb\u5b50\u8a18\u9332\u50b5\u6a291,100,000\u5186\u3092\u8b72\u6e21\u8a18\u9332\u306b\u3088\u308aB\u793e\u306b\u8b72\u6e21\u3057\u305f\u30b1\u30fc\u30b9\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 25%; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25%; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center;\">\u8cb7\u639b\u91d1<\/td>\n<td style=\"width: 25%; text-align: center;\">1,100,000<\/td>\n<td style=\"width: 25%; text-align: center;\">\u96fb\u5b50\u8a18\u9332\u50b5\u6a29<\/td>\n<td style=\"width: 25%; text-align: center;\">1,100,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u8cb7\u639b\u91d1\u3068\u306e\u76f8\u6bba\u306b\u3088\u308b\u8b72\u6e21\u3082\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306f\u300c\u91d1\u92ad\u50b5\u6a29\u306e\u8b72\u6e21\u300d\u3068\u3057\u3066\u975e\u8ab2\u7a0e\u53d6\u5f15\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u58f2\u4e0a\u5bfe\u4fa1\u3068\u3057\u3066\u53d6\u5f97\u3057\u305f\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306e\u8b72\u6e21\u3067\u3042\u308c\u3070\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u306b\u306f\u5f71\u97ff\u3057\u307e\u305b\u3093\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/363CO0000000360\/#Mp-Ch_3-At_48\" target=\"_blank\" rel=\"noopener\">\u6d88\u4ee448\u67612\u98052\u53f7<\/a>\uff09\u3002<\/p>\n<h3><span id=\"helpie-sp-3-5\">3-5\u3000\u652f\u6255\u4e0d\u80fd\uff08\u4e0d\u6e21\u308a\uff09\u3068\u306a\u308a\u8cb8\u5012\u308c\u306b\u306a\u3063\u305f\u3068\u304d<\/span><\/h3>\n<p>\u5f97\u610f\u5148C\u793e\u304c\u652f\u6255\u4e0d\u80fd\u3068\u306a\u308a\u3001\u4fdd\u6709\u3057\u3066\u3044\u305f\u96fb\u5b50\u8a18\u9332\u50b5\u6a29550,000\u5186\u304c\u8cb8\u5012\u308c\u3068\u306a\u3063\u305f\u30b1\u30fc\u30b9\u3002\u5f62\u5f0f\u4e0a\u306e\u8cb8\u5012\u308c\u8981\u4ef6\u7b49\u3092\u6e80\u305f\u3059\u3082\u306e\u3068\u3057\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5320.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.5320<\/a>\uff09\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 25%; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25%; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center;\">\u8cb8\u5012\u640d\u5931<\/td>\n<td style=\"width: 25%; text-align: center;\">550,000<\/td>\n<td style=\"width: 25%; text-align: center;\">\u96fb\u5b50\u8a18\u9332\u50b5\u6a29<\/td>\n<td style=\"width: 25%; text-align: center;\">550,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306f\u3001\u3067\u3093\u3055\u3044\u30cd\u30c3\u30c8\u306e\u5834\u5408<strong>6\u304b\u6708\u4ee5\u5185\u306b2\u56de\u306e\u652f\u6255\u4e0d\u80fd\u3067\u53d6\u5f15\u505c\u6b62\u51e6\u5206<\/strong>\u3068\u306a\u308b\u4ed5\u7d44\u307f\u304c\u3042\u308a\u3001\u7d19\u306e\u624b\u5f62\u3068\u540c\u69d8\u306e\u4fe1\u7528\u79e9\u5e8f\u304c\u4fdd\u305f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"helpie-sp-3-6\">3-6\u3000\u5206\u5272\u8a18\u9332\u306b\u3088\u308a\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3092\u5206\u5272\u3057\u305f\u3068\u304d<\/span><\/h3>\n<p>\u4fdd\u6709\u3059\u308b\u96fb\u5b50\u8a18\u9332\u50b5\u6a291,000,000\u5186\u306e\u3046\u3061\u3001400,000\u5186\u5206\u3092\u5206\u5272\u8a18\u9332\u306b\u3088\u308a\u5207\u308a\u51fa\u3057\u3001\u5225\u306e\u53d6\u5f15\u5148\u3078\u306e\u652f\u6255\u3044\u306b\u5145\u3066\u305f\u30b1\u30fc\u30b9\u3002\u5206\u5272\u8a18\u9332\u306e\u307f\u3067\u306f\u4ed5\u8a33\u306f\u4e0d\u8981\u3067\u3001\u5206\u5272\u3057\u305f\u50b5\u6a29\u3092\u8b72\u6e21\u3057\u305f\u6642\u70b9\u3067\u6b21\u306e\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 25%; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25%; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center;\">\u8cb7\u639b\u91d1<\/td>\n<td style=\"width: 25%; text-align: center;\">400,000<\/td>\n<td style=\"width: 25%; text-align: center;\">\u96fb\u5b50\u8a18\u9332\u50b5\u6a29<\/td>\n<td style=\"width: 25%; text-align: center;\">400,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u7d19\u306e\u624b\u5f62\u306f1\u679a\u3092\u305d\u306e\u307e\u307e\u8b72\u6e21\u3059\u308b\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306f<span class=\"f-marker-g\">\u5fc5\u8981\u306a\u91d1\u984d\u3060\u3051\u5206\u5272\u3057\u3066\u8b72\u6e21\u3067\u304d\u308b<\/span>\u306e\u304c\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<h3><span id=\"helpie-sp-3-7\">3-7\u3000\u53d6\u5f97\u3057\u305f\u4ed6\u793e\u306e\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3092\u671f\u65e5\u524d\u306b\u8b72\u6e21\u3057\u305f\u3068\u304d\uff08\u53c2\u8003\uff1a5\uff05\u7b97\u5165\u30b1\u30fc\u30b9\uff09<\/span><\/h3>\n<p>\u81ea\u793e\u306e\u58f2\u4e0a\u3068\u306f\u95a2\u4fc2\u306a\u304f\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u7b49\u304b\u3089\u984d\u97621,000,000\u5186\u306e\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3092980,000\u5186\u3067\u8cb7\u3044\u53d6\u308a\u3001\u671f\u65e5\u524d\u306b\u7b2c\u4e09\u8005\u3078990,000\u5186\u3067\u8b72\u6e21\u3057\u305f\u30b1\u30fc\u30b9\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 50%; text-align: center;\" colspan=\"4\">\u2460\u53d6\u5f97\u6642<\/th>\n<\/tr>\n<tr>\n<th style=\"width: 25%; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25%; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center;\">\u96fb\u5b50\u8a18\u9332\u50b5\u6a29<\/td>\n<td style=\"width: 25%; text-align: center;\">980,000<\/td>\n<td style=\"width: 25%; text-align: center;\">\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"width: 25%; text-align: center;\">980,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 50%; text-align: center;\" colspan=\"4\">\u2461\u671f\u65e5\u524d\u8b72\u6e21\u6642<\/th>\n<\/tr>\n<tr>\n<th style=\"width: 25%; text-align: center;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; text-align: center;\">\u501f\u65b9\u91d1\u984d<\/th>\n<th style=\"width: 25%; text-align: center;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th style=\"width: 25%; text-align: center;\">\u8cb8\u65b9\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center;\">\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"width: 25%; text-align: center;\">990,000<\/td>\n<td style=\"width: 25%; text-align: center;\">\u96fb\u5b50\u8a18\u9332\u50b5\u6a29<\/td>\n<td style=\"width: 25%; text-align: center;\">980,000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center;\"><\/td>\n<td style=\"width: 25%; text-align: center;\"><\/td>\n<td style=\"width: 25%; text-align: center;\">\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u58f2\u5374\u76ca<\/td>\n<td style=\"width: 25%; text-align: center;\">10,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u3053\u306e\u5834\u5408\u3001\u8b72\u6e21\u5bfe\u4fa1990,000\u5186\u306f<span class=\"f-marker-p\">\u300c\u81ea\u793e\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u53d6\u5f97\u3057\u305f\u91d1\u92ad\u50b5\u6a29\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044<\/span>\u305f\u3081\u3001<a href=\"https:\/\/laws.e-gov.go.jp\/law\/363CO0000000360\/#Mp-Ch_3-At_48\">\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee448\u67615\u9805<\/a>\u306e\u9069\u7528\u3092\u53d7\u3051\u3001<span class=\"f-marker-y\">\u8b72\u6e21\u5bfe\u4fa1\u306e5\uff05\uff0849,500\u5186\uff09\u3092\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u5206\u6bcd<\/span>\u306b\u7b97\u5165\u3057\u307e\u3059\uff08\u5206\u5b50\u306b\u306f\u7b97\u5165\u3057\u306a\u3044\uff09\u3002<br \/>\u203b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u696d\u3084\u91d1\u878d\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u4e8b\u696d\u8005\u3067\u306a\u304f\u3001\u901a\u5e38\u306e\u4e8b\u696d\u4f1a\u793e\u304c\u3053\u306e\u53d6\u6271\u3044\u306b\u76f4\u9762\u3059\u308b\u3053\u3068\u306f\u591a\u304f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306e\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3092\u4e00\u65e6\u53d6\u5f97\u3057\u3066\u518d\u8b72\u6e21\u3059\u308b\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u5224\u5b9a\u8aa4\u308a\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2><span id=\"helpie-sp-4\"><span>\uff14\u300c\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u300d\u51e6\u7406\u4e0a\u306e\u6ce8\u610f\u70b9<\/span><\/span><\/h2>\n<h3><span id=\"helpie-sp-4-1\"><span>4-1\u3000\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044\uff08\u767a\u751f\u30fb\u56de\u53ce\u306f\u4e0d\u8ab2\u7a0e\u3001\u8b72\u6e21\u306f\u975e\u8ab2\u7a0e\uff09<\/span><\/span><\/h3>\n<p>\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306b\u95a2\u3059\u308b\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044\u306f\u53d6\u5f15\u306e\u5834\u9762\u3054\u3068\u306b\u6574\u7406\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 35%; text-align: center;\">\u53d6\u5f15\u306e\u5834\u9762<\/th>\n<th style=\"width: 25%; text-align: center;\">\u6d88\u8cbb\u7a0e\u533a\u5206<\/th>\n<th style=\"width: 40%; text-align: center;\">\u7406\u7531<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 35%;\">\u767a\u751f\u8a18\u9332\uff08\u58f2\u639b\u91d1\u304b\u3089\u306e\u632f\u66ff\uff09<\/td>\n<td style=\"width: 25%; text-align: center;\">\u5bfe\u8c61\u5916<\/td>\n<td style=\"width: 40%;\">\u58f2\u4e0a\u8a08\u4e0a\u6642\u306b\u6d88\u8cbb\u7a0e\u3092\u8a8d\u8b58\u6e08\u307f\u3002\u6c7a\u6e08\u624b\u6bb5\u306e\u5909\u66f4\u306b\u3059\u304e\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35%;\">\u652f\u6255\u671f\u65e5\u306e\u5165\u91d1<\/td>\n<td style=\"width: 25%; text-align: center;\">\u5bfe\u8c61\u5916<\/td>\n<td style=\"width: 40%;\">\u91d1\u92ad\u306e\u56de\u53ce\u3067\u3042\u308a\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u306f\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35%;\">\u671f\u65e5\u524d\u8b72\u6e21\uff08\u5272\u5f15\u30fb\u58f2\u5374\uff09<\/td>\n<td style=\"width: 25%; text-align: center;\">\u975e\u8ab2\u7a0e<\/td>\n<td style=\"width: 40%;\">\u91d1\u92ad\u50b5\u6a29\u306e\u8b72\u6e21\u3068\u3057\u3066\u6d88\u8cbb\u7a0e\u6cd5\u5225\u8868\u7b2c\u4e8c\u7b2c2\u53f7\u306b\u8a72\u5f53\u3002\u305f\u3060\u3057\u58f2\u4e0a\u5bfe\u4fa1\u3068\u3057\u3066\u53d6\u5f97\u3057\u305f\u91d1\u92ad\u50b5\u6a29\u306e\u8b72\u6e21\u306f\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u304b\u3089\u9664\u5916\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/363CO0000000360\/#Mp-Ch_3-At_48\" target=\"_blank\" rel=\"noopener\">\u6d88\u4ee448\u67612\u98052\u53f7<\/a>\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35%;\">\u4ed5\u5165\u5148\u3078\u306e\u8b72\u6e21\uff08\u8cb7\u639b\u91d1\u3068\u306e\u76f8\u6bba\uff09<\/td>\n<td style=\"width: 25%; text-align: center;\">\u975e\u8ab2\u7a0e<\/td>\n<td style=\"width: 40%;\">\u540c\u4e0a\u3002\u8cb7\u639b\u91d1\u306e\u6c7a\u6e08\u624b\u6bb5\u3068\u3057\u3066\u306e\u8b72\u6e21\u3082\u91d1\u92ad\u50b5\u6a29\u306e\u8b72\u6e21\u306b\u8a72\u5f53\u3057\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u304b\u3089\u306f\u9664\u5916\u3055\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35%;\">\u8cb8\u5012\u308c<\/td>\n<td style=\"width: 25%; text-align: center;\">\u5bfe\u8c61\u5916<\/td>\n<td style=\"width: 40%;\">\u8ab2\u7a0e\u58f2\u4e0a\u306b\u4fc2\u308b\u8cb8\u5012\u308c\u306f\u6d88\u8cbb\u7a0e\u306e\u8cb8\u5012\u308c\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"xcd-attention-7 xcd-col5 xcd-ripple\">\n<div class=\"xcd-title\">\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u53d6\u6271\u3044\u306b\u6ce8\u610f<\/div>\n<div class=\"xcd-content\">\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306e\u8b72\u6e21\u306f\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u300c\u975e\u8ab2\u7a0e\u300d\u53d6\u5f15\u3067\u3059\u304c\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3078\u306e\u5f71\u97ff\u306f<strong>\u305d\u306e\u91d1\u92ad\u50b5\u6a29\u3092\u3069\u306e\u3088\u3046\u306b\u53d6\u5f97\u3057\u305f\u304b<\/strong>\u3067\u53d6\u6271\u3044\u304c\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u2460 \u5206\u6bcd\u306b\u3082\u5206\u5b50\u306b\u3082\u7b97\u5165\u3057\u306a\u3044\u30b1\u30fc\u30b9<\/strong><br \/>\u81ea\u793e\u306e<strong>\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\uff08\u58f2\u4e0a\uff09\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u53d6\u5f97\u3057\u305f\u91d1\u92ad\u50b5\u6a29<\/strong>\u306e\u8b72\u6e21\u3002\u4f8b\uff1a\u81ea\u793e\u306e\u58f2\u639b\u91d1\u304b\u3089\u632f\u308a\u66ff\u3048\u305f\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3092\u9280\u884c\u3067\u5272\u5f15\u30fb\u4ed5\u5165\u5148\u3078\u8b72\u6e21\u3057\u305f\u30b1\u30fc\u30b9\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\u901a\u5e38\u306e\u3067\u3093\u3055\u3044\u53d6\u5f15\u306f\u307b\u307c\u3053\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u2461 \u8b72\u6e21\u5bfe\u4fa1\u306e5\uff05\u3092\u5206\u6bcd\u306b\u7b97\u5165\u3059\u308b\u30b1\u30fc\u30b9<\/strong><br \/>\u4e0a\u8a18\u2460\u4ee5\u5916\u306e\u91d1\u92ad\u50b5\u6a29\u306e\u8b72\u6e21\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/363CO0000000360\/#Mp-Ch_3-At_48\">\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee448\u67615\u9805<\/a>\uff09\u3002\u4f8b\uff1a\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u7b49\u304b\u3089\u8cb7\u3044\u53d6\u3063\u305f\u4ed6\u793e\u306e\u58f2\u639b\u50b5\u6a29\u30fb\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u3001\u81ea\u793e\u306e\u8cb8\u4ed8\u91d1\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u3001\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306e\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3092\u53d6\u5f97\u5f8c\u306b\u7b2c\u4e09\u8005\u3078\u8b72\u6e21\u3057\u305f\u5834\u5408\u306a\u3069\u3002\u3053\u306e\u5834\u5408\u3001\u8b72\u6e21\u5bfe\u4fa1\u306e5\uff05\u76f8\u5f53\u984d\u306e\u307f\u304c\u5206\u6bcd\u306b\u7b97\u5165\u3055\u308c\u307e\u3059\uff08\u5168\u984d\u3092\u5206\u6bcd\u306b\u5165\u308c\u308b\u8aa4\u308a\u306b\u6ce8\u610f\uff09\u3002<\/div>\n<\/div>\n<h3><span id=\"helpie-sp-4-2\"><span>4-2\u3000\u5370\u7d19\u7a0e\u306e\u53d6\u6271\u3044<\/span><\/span><\/h3>\n<p>\u7d19\u306e\u7d04\u675f\u624b\u5f62\u306f\u5370\u7d19\u7a0e\u6cd5\u306e\u8ab2\u7a0e\u6587\u66f8\uff08\u7b2c3\u53f7\u6587\u66f8\uff09\u306b\u8a72\u5f53\u3057\u3001\u984d\u9762\u306b\u5fdc\u3058\u305f\u53ce\u5165\u5370\u7d19\u306e\u8cbc\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e00\u65b9\u3001\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306f<span class=\"f-marker-y\">\u7d19\u306e\u6587\u66f8\u3092\u4f5c\u6210\u3057\u306a\u3044\u305f\u3081\u5370\u7d19\u7a0e\u306f\u4e0d\u8ab2\u7a0e<\/span>\u3067\u3059\uff08\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u6cd5\u306b\u57fa\u3065\u304f\u96fb\u5b50\u7684\u8a18\u9332\u306e\u305f\u3081\uff09\u3002\u624b\u5f62\u3092\u591a\u7528\u3057\u3066\u3044\u305f\u4f01\u696d\u304c\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306b\u5207\u308a\u66ff\u3048\u308b\u3068\u3001\u5370\u7d19\u7a0e\u306e\u8ca0\u62c5\u3092\u5927\u304d\u304f\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"helpie-sp-4-3\"><span>4-3\u3000\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u5bfe\u8c61<\/span><\/span><\/h3>\n<p>\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306f\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u300c\u91d1\u92ad\u50b5\u6a29\u300d\u306b\u8a72\u5f53\u3057\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7e70\u5165\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u30fb\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u3046\u308b\u305f\u3081\u3001\u6c7a\u7b97\u6642\u306b\u4ed6\u306e\u58f2\u639b\u50b5\u6a29\u3068\u5408\u308f\u305b\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5500.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.5500<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2><span id=\"helpie-sp-5\"><span>\uff15 \u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3068\u53d7\u53d6\u624b\u5f62\u306e\u9055\u3044<\/span><\/span><\/h2>\n<h3><span id=\"helpie-sp-5-1\"><span>5-1 \u52d8\u5b9a\u79d1\u76ee\u300c\u53d7\u53d6\u624b\u5f62\u300d\u3068\u306f<\/span><\/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\u624b\u5f62\u300d\u3068\u306f<\/div>\n<div class=\"xcd-content\">\n<div>\u624b\u5f62\u6cd5\u306b\u57fa\u3065\u304d\u4f5c\u6210\u3055\u308c\u305f\u7d19\u306e\u7d04\u675f\u624b\u5f62\u30fb\u70ba\u66ff\u624b\u5f62\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\u306b\u4f7f\u7528\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3002\u55b6\u696d\u53d6\u5f15\u304b\u3089\u751f\u3058\u308b\u58f2\u4e0a\u4ee3\u91d1\u306e\u6c7a\u6e08\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u624b\u5f62\u3092\u51e6\u7406\u3059\u308b\u3002<\/div>\n<\/div>\n<\/div>\n<h3><span id=\"helpie-sp-5-2\"><span>5-2 \u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3068\u53d7\u53d6\u624b\u5f62\u306e\u9055\u3044<\/span><\/span><\/h3>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 25%; text-align: center;\">\u9805\u76ee<\/th>\n<th style=\"width: 37.5%; text-align: center;\">\u96fb\u5b50\u8a18\u9332\u50b5\u6a29<\/th>\n<th style=\"width: 37.5%; text-align: center;\">\u53d7\u53d6\u624b\u5f62<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25%;\">\u6839\u62e0\u6cd5<\/td>\n<td style=\"width: 37.5%;\">\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u6cd5<\/td>\n<td style=\"width: 37.5%;\">\u624b\u5f62\u6cd5<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%;\">\u6a29\u5229\u306e\u767a\u751f<\/td>\n<td style=\"width: 37.5%;\">\u96fb\u5b50\u50b5\u6a29\u8a18\u9332\u6a5f\u95a2\u3078\u306e\u767a\u751f\u8a18\u9332<\/td>\n<td style=\"width: 37.5%;\">\u624b\u5f62\u306e\u4f5c\u6210\u30fb\u4ea4\u4ed8<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%;\">\u7d1b\u5931\u30fb\u76d7\u96e3\u30ea\u30b9\u30af<\/td>\n<td style=\"width: 37.5%;\"><span class=\"f-marker-g\">\u306a\u3057<\/span>\uff08\u96fb\u5b50\u30c7\u30fc\u30bf\u7ba1\u7406\uff09<\/td>\n<td style=\"width: 37.5%;\">\u3042\u308a<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%;\">\u5206\u5272\u8b72\u6e21<\/td>\n<td style=\"width: 37.5%;\"><span class=\"f-marker-g\">\u53ef\u80fd<\/span>\uff08\u5206\u5272\u8a18\u9332\uff09<\/td>\n<td style=\"width: 37.5%;\">\u4e0d\u53ef\uff081\u679a\u5358\u4f4d\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%;\">\u5370\u7d19\u7a0e<\/td>\n<td style=\"width: 37.5%;\">\u4e0d\u8981<\/td>\n<td style=\"width: 37.5%;\">\u5fc5\u8981\uff08\u984d\u9762\u306b\u5fdc\u3058\u3066\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%;\">\u4e8b\u52d9\u30b3\u30b9\u30c8<\/td>\n<td style=\"width: 37.5%;\">\u4f4e\u3044\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\u5b8c\u7d50\uff09<\/td>\n<td style=\"width: 37.5%;\">\u9ad8\u3044\uff08\u90f5\u9001\u30fb\u4fdd\u7ba1\u30fb\u53d6\u7acb\u3066\u4f9d\u983c\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%;\">\u6d88\u8cbb\u7a0e\uff08\u8b72\u6e21\u6642\uff09<\/td>\n<td style=\"width: 37.5%;\">\u975e\u8ab2\u7a0e\uff08\u58f2\u4e0a\u5bfe\u4fa1\u3068\u3057\u3066\u53d6\u5f97\u3057\u305f\u50b5\u6a29\u306f\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304b\u3089\u9664\u5916\uff09<\/td>\n<td style=\"width: 37.5%;\">\u975e\u8ab2\u7a0e\uff08\u652f\u6255\u624b\u6bb5\u306e\u8b72\u6e21\u306b\u8a72\u5f53\u3057\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u304b\u3089\u9664\u5916\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%;\">\u652f\u6255\u4e0d\u80fd\u6642\u306e\u53d6\u5f15\u505c\u6b62\u51e6\u5206<\/td>\n<td style=\"width: 37.5%;\">\u3042\u308a\uff08\u3067\u3093\u3055\u3044\u30cd\u30c3\u30c8\uff09<\/td>\n<td style=\"width: 37.5%;\">\u3042\u308a\uff08\u96fb\u5b50\u4ea4\u63db\u6240\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><span id=\"helpie-sp-6\"><span>\uff16 \u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3068\u58f2\u639b\u91d1\u306e\u9055\u3044<\/span><\/span><\/h2>\n<h3><span id=\"helpie-sp-6-1\"><span>6-1 \u52d8\u5b9a\u79d1\u76ee\u300c\u58f2\u639b\u91d1\u300d\u3068\u306f<\/span><\/span><\/h3>\n<div class=\"xcd-attention-7 xcd-col1 xcd-ripple select\">\n<div class=\"xcd-title\">\u52d8\u5b9a\u79d1\u76ee\u306e\u300c\u58f2\u639b\u91d1\u300d\u3068\u306f<\/div>\n<div class=\"xcd-content\">\n<div>\u5546\u54c1\u306e\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306a\u3069\u3001\u672c\u696d\u306e\u55b6\u696d\u53d6\u5f15\u304b\u3089\u751f\u3058\u305f\u672a\u56de\u53ce\u306e\u4ee3\u91d1\u3092\u51e6\u7406\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3002\u8acb\u6c42\u66f8\u30d9\u30fc\u30b9\u3067\u7ba1\u7406\u3055\u308c\u308b\u4e00\u822c\u7684\u306a\u55b6\u696d\u50b5\u6a29\u3002<\/div>\n<\/div>\n<\/div>\n<h3><span id=\"helpie-sp-6-2\"><span>6-2 \u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3068\u58f2\u639b\u91d1\u306e\u9055\u3044<\/span><\/span><\/h3>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 25%; text-align: center;\">\u9805\u76ee<\/th>\n<th style=\"width: 37.5%; text-align: center;\">\u96fb\u5b50\u8a18\u9332\u50b5\u6a29<\/th>\n<th style=\"width: 37.5%; text-align: center;\">\u58f2\u639b\u91d1<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25%;\">\u6a29\u5229\u306e\u78ba\u5b9a<\/td>\n<td style=\"width: 37.5%;\">\u96fb\u5b50\u8a18\u9332\u6a5f\u95a2\u3078\u306e\u767a\u751f\u8a18\u9332\u3067\u78ba\u5b9a<\/td>\n<td style=\"width: 37.5%;\">\u5546\u54c1\u306e\u5f15\u6e21\u3057\u30fb\u5f79\u52d9\u63d0\u4f9b\u3067\u767a\u751f<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%;\">\u652f\u6255\u671f\u65e5<\/td>\n<td style=\"width: 37.5%;\">\u8a18\u9332\u539f\u7c3f\u306b\u660e\u793a\u3055\u308c\u308b<\/td>\n<td style=\"width: 37.5%;\">\u5951\u7d04\u30fb\u8acb\u6c42\u66f8\u30d9\u30fc\u30b9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%;\">\u7b2c\u4e09\u8005\u3078\u306e\u8b72\u6e21<\/td>\n<td style=\"width: 37.5%;\">\u8b72\u6e21\u8a18\u9332\u306b\u3088\u308a\u5bb9\u6613<\/td>\n<td style=\"width: 37.5%;\">\u50b5\u6a29\u8b72\u6e21\u901a\u77e5\u304c\u5fc5\u8981\u3067\u5b9f\u52d9\u4e0a\u7169\u96d1<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%;\">\u8cc7\u91d1\u5316\uff08\u5272\u5f15\uff09<\/td>\n<td style=\"width: 37.5%;\">\u9280\u884c\u3078\u306e\u8b72\u6e21\u3067\u5bb9\u6613<\/td>\n<td style=\"width: 37.5%;\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u7b49\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%;\">\u4eba\u7684\u6297\u5f01\u306e\u5bfe\u6297<\/td>\n<td style=\"width: 37.5%;\">\u539f\u5247\u3068\u3057\u3066\u5207\u65ad\uff08\u624b\u5f62\u3068\u540c\u3058\uff09<\/td>\n<td style=\"width: 37.5%;\">\u8b72\u53d7\u4eba\u306b\u5bfe\u6297\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%;\">\u6d88\u8cbb\u7a0e<\/td>\n<td style=\"width: 37.5%;\">\u5bfe\u8c61\u5916\uff08\u8b72\u6e21\u6642\u306e\u307f\u975e\u8ab2\u7a0e\uff09<\/td>\n<td style=\"width: 37.5%;\">\u5bfe\u8c61\u5916<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><span id=\"helpie-sp-7\"><span>\u2605 \u7a0e\u52d9\u8abf\u67fb\u5b98\u306f\u3053\u3053\u3092\u898b\u308b\uff01<\/span><\/span><\/h2>\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-left-color: #000000; right: -25px;\"><\/div>\n<p>\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306f\u58f2\u639b\u91d1\u30fb\u53d7\u53d6\u624b\u5f62\u3068\u4e26\u3076\u55b6\u696d\u50b5\u6a29\u306e\u91cd\u8981\u79d1\u76ee\u3067\u3059\u3002\u671f\u672b\u6b8b\u9ad8\u30fb\u8b72\u6e21\u6642\u306e\u6d88\u8cbb\u7a0e\u51e6\u7406\u30fb\u8cb8\u5012\u5224\u5b9a\u306e3\u70b9\u304c\u8abf\u67fb\u3067\u3088\u304f\u554f\u308f\u308c\u307e\u3059\u3002<\/p>\n<div class=\"xeory-balloon-default-1-arrow-right xeory-balloon-content-arrow-right\" style=\"border-left-color: #ffffff;\"><\/div>\n<\/div>\n<\/div>\n<div class=\"xeory-balloon-icon\"><img decoding=\"async\" src=\"https:\/\/japanex.jp\/blog\/wp-content\/uploads\/xeory-balloon\/img\/default\/17-lawyer.png\" alt=\"\u5f01\u8b77\u58eb\" \/> <span class=\"xeory-balloon-icon-name\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<\/div>\n<\/div>\n<h3><span id=\"helpie-sp-7-1\">\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u2460\uff1a\u671f\u672b\u306e\u767a\u751f\u8a18\u9332\u6f0f\u308c\u30fb\u58f2\u639b\u91d1\u3068\u306e\u4e8c\u91cd\u8a08\u4e0a<\/span><\/h3>\n<p>\u58f2\u639b\u91d1\u304b\u3089\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3078\u306e\u632f\u66ff\u51e6\u7406\u304c\u6f0f\u308c\u3066\u3044\u308b\u3001\u307e\u305f\u306f\u632f\u66ff\u5f8c\u3082\u58f2\u639b\u91d1\u304c\u6d88\u3055\u308c\u3066\u304a\u3089\u305a<span class=\"f-marker-p\">\u540c\u3058\u50b5\u6a29\u304c\u4e8c\u91cd\u8a08\u4e0a<\/span>\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u898b\u3089\u308c\u307e\u3059\u3002\u9006\u306b\u671f\u672b\u76f4\u524d\u306b\u767a\u751f\u8a18\u9332\u3055\u308c\u305f\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u304c\u8a18\u9332\u6a5f\u95a2\u306e\u901a\u77e5\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u30ba\u30ec\u3067\u8a08\u4e0a\u6f0f\u308c\u3068\u306a\u308b\u4f8b\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u8abf\u67fb\u3067\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u89b3\u70b9<\/p>\n<p>\u3067\u3093\u3055\u3044\u30cd\u30c3\u30c8\u7b49\u306e\u53d6\u5f15\u660e\u7d30\u3068\u5e33\u7c3f\u306e\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u6b8b\u9ad8\u30fb\u58f2\u639b\u91d1\u6b8b\u9ad8\u3068\u306e\u7a81\u5408\u3002\u671f\u672b\u6708\u306e\u767a\u751f\u8a18\u9332\u30fb\u8b72\u6e21\u8a18\u9332\u306e\u65e5\u4ed8\u3068\u4ed5\u8a33\u8a08\u4e0a\u65e5\u306e\u6574\u5408\u6027\u3002\u671f\u672b\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306e\u53d6\u5f97\u6709\u7121\u3002<\/p>\n<\/div>\n<h3><span id=\"helpie-sp-7-2\">\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u2461\uff1a\u8b72\u6e21\u6642\u306e\u6d88\u8cbb\u7a0e\u51e6\u7406\uff08\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3078\u306e\u5f71\u97ff\uff09<\/span><\/h3>\n<p>\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306e\u8b72\u6e21\u5bfe\u4fa1\u306f\u6d88\u8cbb\u7a0e\u6cd5\u4e0a<strong>\u975e\u8ab2\u7a0e<\/strong>\u306b\u8a72\u5f53\u3057\u307e\u3059\u304c\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3078\u306e\u53cd\u6620\u65b9\u6cd5\u306f\u50b5\u6a29\u306e\u53d6\u5f97\u7d4c\u7def\u30672\u30d1\u30bf\u30fc\u30f3\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u2460\u58f2\u639b\u91d1\u304b\u3089\u632f\u308a\u66ff\u3048\u305f\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306f<span class=\"f-marker-y\">\u5206\u6bcd\u30fb\u5206\u5b50\u3044\u305a\u308c\u306b\u3082\u7b97\u5165\u3057\u306a\u3044<\/span>\u3002\u2461\u8cb7\u53d6\u50b5\u6a29\u30fb\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u7b49\u304b\u3089\u53d6\u5f97\u3057\u305f\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3001\u8cb8\u4ed8\u91d1\u7b49\u306e\u8b72\u6e21\u306f<span class=\"f-marker-y\">\u8b72\u6e21\u5bfe\u4fa1\u306e5\uff05\u3092\u5206\u6bcd\u306b\u7b97\u5165<\/span>\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/363CO0000000360\/#Mp-Ch_3-At_48\" target=\"_blank\" rel=\"noopener\">\u6d88\u4ee448\u67615\u9805<\/a><a href=\"https:\/\/laws.e-gov.go.jp\/law\/363CO0000000360\/#Mp-Ch_3-At_48\" target=\"_blank\" rel=\"noopener\"><\/a>\uff09\u3002\u8aa4\u3063\u3066\u5168\u984d\u3092\u5206\u6bcd\u306b\u7b97\u5165\u3059\u308b\u3068\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c\u4e0d\u5f53\u306b\u4e0b\u304c\u308a\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u984d\u306e\u8a08\u7b97\u8aa4\u308a\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u30c1\u30a7\u30c3\u30af\u3092\u5fc5\u8981\u3068\u3055\u308c\u308b\u89b3\u70b9<\/p>\n<p>\u300c\u91d1\u92ad\u50b5\u6a29\u306e\u8b72\u6e21\uff1d\u975e\u8ab2\u7a0e\u58f2\u4e0a\uff1d\u5168\u984d\u5206\u6bcd\u7b97\u5165\u300d\u3068\u3044\u3046\u8aa4\u3063\u305f\u7406\u89e3\u3067\u8a08\u7b97\u3055\u308c\u3066\u3044\u306a\u3044\u304b\u3002\u2460\u3068\u2461\u306e\u533a\u5206\u304c\u6b63\u3057\u304f\u884c\u308f\u308c\u3066\u3044\u308b\u304b\uff08\u81ea\u793e\u58f2\u4e0a\u7531\u6765\u306e\u50b5\u6a29\u8b72\u6e21\u30925\uff05\u7b97\u5165\u3057\u3066\u3057\u307e\u3046\u3001\u3042\u308b\u3044\u306f\u8cb7\u53d6\u50b5\u6a29\u306e\u8b72\u6e21\u3092\u5206\u6bcd\u306b\u5168\u304f\u5165\u308c\u3066\u3044\u306a\u3044\u7b49\u306e\u8aa4\u308a\uff09\u3002\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u9593\u3067\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3092\u878d\u901a\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u53d6\u5f97\u7d4c\u7def\u3054\u3068\u306b\u533a\u5206\u7ba1\u7406\u3055\u308c\u3066\u3044\u308b\u304b\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>\u8abf\u67fb\u306e\u89b3\u70b9\u3067\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c\u8aa4\u3063\u3066\u4f4e\u304f\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u984d\u304c\u591a\u304f\u306a\u308b\u306e\u3067\u3001\u8abf\u67fb\u5b98\u304c\u76ee\u3092\u5149\u3089\u305b\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f1a\u793e\u76ee\u7dda\u3067\u306f\u3001\u8aa4\u3063\u3066\u591a\u304f\u7d0d\u7a0e\u3057\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\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\">\u5143\u56fd\u7a0e\u7a0e\u7406\u58eb<\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3><span id=\"helpie-sp-7-3\">\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u2462\uff1a\u8cb8\u5012\u640d\u5931\u306e\u59a5\u5f53\u6027<\/span><\/h3>\n<p>\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306b\u3064\u3044\u3066\u8cb8\u5012\u640d\u5931\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u3001<strong>\u6cd5\u5f8b\u4e0a\u306e\u8cb8\u5012\u308c\u30fb\u4e8b\u5b9f\u4e0a\u306e\u8cb8\u5012\u308c\u30fb\u5f62\u5f0f\u4e0a\u306e\u8cb8\u5012\u308c<\/strong>\u306e\u3044\u305a\u308c\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u304c\u53b3\u3057\u304f\u78ba\u8a8d\u3055\u308c\u307e\u3059\u3002\u300c\u56de\u53ce\u304c\u96e3\u3057\u305d\u3046\u300d\u3068\u3044\u3046\u4e3b\u89b3\u7684\u5224\u65ad\u3067\u306f\u640d\u91d1\u7b97\u5165\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\">\u8abf\u67fb\u3067\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u89b3\u70b9<\/p>\n<p>\u53d6\u5f15\u505c\u6b62\u51e6\u5206\u306e\u901a\u77e5\u66f8\u3001\u76f8\u624b\u5148\u306e\u5012\u7523\u30fb\u6c11\u4e8b\u518d\u751f\u7b49\u3092\u88cf\u4ed8\u3051\u308b\u8cc7\u6599\u3001\u6700\u5f8c\u306e\u53d6\u5f15\u65e5\u304b\u30891\u5e74\u4ee5\u4e0a\u7d4c\u904e\u3057\u3066\u3044\u308b\u3053\u3068\u7b49\u306e\u5ba2\u89b3\u7684\u8981\u4ef6\u306e\u5145\u8db3\u3002\u5f62\u5f0f\u4e0a\u306e\u8cb8\u5012\u308c\u306e\u5834\u5408\u3001\u50b5\u6a29\u984d\u304c\u53d6\u7acb\u8cbb\u7528\u306b\u6e80\u305f\u306a\u3044\u3053\u3068\u306e\u5408\u7406\u7684\u306a\u8aac\u660e\u3002<\/p>\n<\/div>\n<h3><span 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