{"id":889,"date":"2024-05-13T05:32:33","date_gmt":"2024-05-13T05:32:33","guid":{"rendered":"https:\/\/japanex.jp\/accounting\/?post_type=pauple_helpie&#038;p=889"},"modified":"2024-11-11T02:04:20","modified_gmt":"2024-11-11T02:04:20","slug":"sutatutory_welfare_expense","status":"publish","type":"pauple_helpie","link":"https:\/\/japanex.jp\/accounting\/index.php\/account-item-helper\/sutatutory_welfare_expense\/","title":{"rendered":"\u52d8\u5b9a\u79d1\u76ee\u300c\u6cd5\u5b9a\u798f\u5229\u8cbb\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\/sutatutory_welfare_expense\/'>\u52d8\u5b9a\u79d1\u76ee\u300c\u6cd5\u5b9a\u798f\u5229\u8cbb\u300d\u3068\u306f\uff5c\u52d8\u5b9a\u79d1\u76ee\u8f9e\u66f8<\/a> <\/div><p>&nbsp;<\/p>\n<p><span>\u52d8\u5b9a\u79d1\u76ee\u306e\u300c\u6cd5\u5b9a\u798f\u5229\u8cbb\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\/communication-expenses\/\">\u52d8\u5b9a\u79d1\u76ee\u300c\u901a\u4fe1\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-interst-expense\/\">\u52d8\u5b9a\u79d1\u76ee\u300c\u652f\u6255\u5229\u606f\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-welfare-expense\/\">\u52d8\u5b9a\u79d1\u76ee\u300c\u798f\u5229\u539a\u751f\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-interest-received\/\">\u52d8\u5b9a\u79d1\u76ee\u300c\u53d7\u53d6\u5229\u606f\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\/sutatutory_welfare_expense\/\">\u52d8\u5b9a\u79d1\u76ee\u300c\u6cd5\u5b9a\u798f\u5229\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\u6cd5\u5b9a\u798f\u5229\u8cbb\u300d\u304c\u4f7f\u308f\u308c\u308b\u53d6\u5f15\u4f8b<\/b><\/span><\/h2>\n<p>\u52d8\u5b9a\u79d1\u76ee\u306e\u300c\u6cd5\u5b9a\u798f\u5229\u8cbb\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: 90px;\">\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: 50px;\">\n<td style=\"width: 27.6903%; height: 24px;\">\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044<\/td>\n<td style=\"width: 72.3097%; height: 24px;\">\u5065\u5eb7\u4fdd\u967a\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u3001\u4ecb\u8b77\u4fdd\u967a\u3001\u5b50\u3069\u3082\u5b50\u80b2\u3066\u62e0\u51fa\u91d1<\/td>\n<\/tr>\n<tr style=\"height: 50px;\">\n<td style=\"width: 27.6903%; height: 42px;\">\u52b4\u50cd\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044<\/td>\n<td style=\"width: 72.3097%; height: 42px;\">\u96c7\u7528\u4fdd\u967a\u3001\u52b4\u707d\u4fdd\u967a\u3001\u4e00\u822c\u62e0\u51fa\u91d1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span id=\"helpie-sp-2\">\uff12\u300c\u6cd5\u5b9a\u798f\u5229\u8cbb\u300d\u3068\u306f<\/span><\/h2>\n<div class=\"xcd-attention-7 xcd-col1 xcd-ripple select\">\n<div class=\"xcd-title\">\u52d8\u5b9a\u79d1\u76ee\u306e\u300c\u6cd5\u5b9a\u798f\u5229\u8cbb\u300d\u3068\u306f<\/div>\n<div class=\"xcd-content\">\n<div>\u6cd5\u5b9a\u798f\u5229\u8cbb\u3068\u306f\u3001<strong>\u793e\u4f1a\u4fdd\u967a\u6599<\/strong>\u3068<strong>\u52b4\u50cd\u4fdd\u967a\u6599<\/strong>\u306e<span style=\"text-decoration: underline;\">\u4e8b\u696d\u4e3b\u8ca0\u62c5\u8cbb\u7528<\/span>\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306e\u4f1a\u8a08\u9805\u76ee\u3002<\/div>\n<\/div>\n<\/div>\n<p>\u5065\u5eb7\u4fdd\u967a\u6599\u3084\u4ecb\u8b77\u4fdd\u967a\u6599\u306a\u3069\u306e<strong>\u793e\u4f1a\u4fdd\u967a\u6599<\/strong>\u3068\u3001\u96c7\u7528\u4fdd\u967a\u6599\u3084\u52b4\u707d\u4fdd\u967a\u6599\u306e<strong>\u52b4\u50cd\u4fdd\u967a\u6599<\/strong>\u306f\u3001\u4f1a\u793e\u3068\u5f93\u696d\u54e1\u3067\u6298\u534a\u3057\u3066\u7d0d\u3081\u307e\u3059\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u304b\u3089\u306f\u7d66\u4e0e\u5929\u5f15\u304d\u3067\u300c\u9810\u308a\u91d1\u300d\u3068\u3057\u3066\u53d7\u9818\u3057\u3001\u6b8b\u308a\u3092\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u3001\u4f1a\u793e\u304c\u307e\u3068\u3081\u3066\u56fd\u306b\u7d0d\u3081\u307e\u3059\u3002<\/p>\n<p>\u300c\u6cd5\u5b9a\u798f\u5229\u8cbb\u300d\u3067\u7d4c\u7406\u3055\u308c\u308b\u3082\u306e\u306f\u3001\u3053\u306e\u3046\u3061\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u305f\u91d1\u984d\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u6cd5\u5b9a\u798f\u5229\u8cbb\u300d\u306e\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;\"><a href=\"https:\/\/japanex.jp\/accounting\/index.php\/2024\/03\/21\/about_bookkeeping_and_journal\/\" target=\"_blank\" rel=\"noopener\">\u300c\u8cbb\u7528\u300d\u30b0\u30eb\u30fc\u30d7<\/a><\/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;\">\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb<\/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;\">\u5bfe\u8c61\u5916<\/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\u6cd5\u5b9a\u798f\u5229\u8cbb\u300d\u306e\u4ed5\u8a33\u4f8b<\/span><\/h2>\n<h3><span id=\"helpie-sp-3-1\">3-1\u3000\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u4ed5\u8a33\u4f8b<\/span><\/h3>\n<p>&nbsp;<\/p>\n<div class=\"xcd-attention-2 xcd-col2 xcd-ripple\">\n<div class=\"xcd-title\">\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u539f\u5247<\/div>\n<div class=\"xcd-content\">\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u3001<strong>\u5f53\u6708\u5206\u306e\u4fdd\u967a\u6599\u3092\u7fcc\u6708\u306b\u652f\u6255\u3046<\/strong>\u3002<\/div>\n<div class=\"xcd-content\">\u7d66\u4e0e\u5929\u5f15\u304d\u306f\u3001<span style=\"text-decoration: underline;\">\u5f53\u6708\u5206\u306e\u5f93\u696d\u54e1\u5206\u306e\u4fdd\u967a\u6599\u3092<strong>\u7fcc\u6708\u306b\u5929\u5f15\u304d<\/strong><\/span>\u3059\u308b\u3002<\/div>\n<\/div>\n<p><strong>\u3010\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u51e6\u7406\u4f8b\u3011<\/strong><\/p>\n<p>\u5f93\u696d\u54e1\u8ca0\u62c5\u5206\uff08\u524d\u6708\u5206\uff09\u306e\u793e\u4f1a\u4fdd\u967a\u659960,000\u3092\u5929\u5f15\u304d\u3057\u3066\u3001\u7d66\u6599\u3092\u652f\u7d66\u3057\u305f\u30b1\u30fc\u30b9<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 48px;\">\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;\">\u7d66\u4e0e<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">400,000<\/td>\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;\">340,000<\/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;\">\u9810\u308a\u91d1<\/td>\n<td style=\"width: 25%; text-align: center;\">60,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305d\u306e\u5f8c\u3001\u5f93\u696d\u54e1\u8ca0\u62c5\u5206\u3068\u4f1a\u793e\u8ca0\u62c5\u5206\u3092\u3042\u308f\u305b\u3066\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u7d0d\u4ed8\u3057\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;\"><strong>\u6cd5\u5b9a\u798f\u5229\u8cbb<\/strong><\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">60,000<\/td>\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;\">120,000<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; text-align: center; height: 24px;\">\u9810\u308a\u91d1<\/td>\n<td style=\"width: 25%; text-align: center; height: 24px;\">60,000<\/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<div><\/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-right-color: rgba(255, 255, 255, 0); border-left-color: #000000; right: -25px;\"><\/div>\n<p>\u5f53\u6708\u5206\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u7fcc\u6708\u306b\u652f\u6255\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u6c7a\u7b97\u6708\u306e\u5206\u306f\u672a\u6255\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4f8b\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/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<p><strong>\u3010\u6c7a\u7b97\u6708\u306b\u672a\u6255\u3044\u8a08\u4e0a\u3059\u308b\u4f8b\u3011<\/strong><\/p>\n<p>\u6c7a\u7b97\u306b\u3042\u305f\u308a\u3001\u4e8b\u696d\u4e3b\u8ca0\u62c5\u520660,000\u3092\u672a\u6255\u3044\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 48px;\">\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;\"><strong>\u6cd5\u5b9a\u798f\u5229\u8cbb<\/strong><\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">60,000<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u672a\u6255\u8cbb\u7528<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">60,000<\/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-right-color: rgba(255, 255, 255, 0); border-left-color: #000000; right: -25px;\"><\/div>\n<p>\u672a\u6255\u8cbb\u7528\u3068\u3059\u308b\u91d1\u984d\u3092\u3044\u304f\u3089\u306b\u3059\u308c\u3070\u3044\u3044\u304b\uff1f<br \/>\u6c7a\u7b97\u6708\u304c\uff13\u6708\u3068\u3057\u305f\u3089\u3001\uff14\u6708\u672b\u306b\u5c4a\u304f\uff13\u6708\u5206\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8acb\u6c42\u306e\u901a\u77e5\u66f8\u3068\uff14\u6708\u306b\u652f\u7d66\u3059\u308b\u5206\u306e\u7d66\u4e0e\u8a08\u7b97\u3092\u3057\u305f\u5f93\u696d\u54e1\u8ca0\u62c5\u5206\u306e\u9810\u308a\u91d1\u306e\u5dee\u984d\u3092\u898b\u308c\u3070\u308f\u304b\u308a\u307e\u3059\u3002<\/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<p>&nbsp;<\/p>\n<p>\u7fcc\u6708\u672b\u306b\u5f93\u696d\u54e1\u8ca0\u62c5\u5206\u3068\u4e8b\u696d\u4e3b\u8ca0\u62c5\u5206\u3092\u5408\u7b97\u3057\u3066\u7d0d\u4ed8\u3057\u305f\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\u6255\u8cbb\u7528<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">60,000<\/td>\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;\">120,000<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; text-align: center; height: 24px;\">\u9810\u308a\u91d1<\/td>\n<td style=\"width: 25%; text-align: center; height: 24px;\">60,000<\/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<h3><span id=\"helpie-sp-3-2\">3-2\u3000\u52b4\u50cd\u4fdd\u967a\u6599\u306e\u4ed5\u8a33\u4f8b<\/span><\/h3>\n<p>&nbsp;<\/p>\n<h4><span id=\"helpie-sp-3-2-1\">3-2-1 \u52b4\u50cd\u4fdd\u967a\u6599\u3068\u306f<\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u52b4\u50cd\u4fdd\u967a\u6599\u306f\u3001\u96c7\u7528\u4fdd\u967a\u6599\u3068\u52b4\u707d\u4fdd\u967a\u6599\u3068\u306b\u5206\u304b\u308c\u3066\u304a\u308a\u3001\u6b21\u306e\u3088\u3046\u306a\u8ca0\u62c5\u7387\u3068\u306a\u3063\u3066\u3044\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: 41.0693%; height: 24px; text-align: center;\">\u52b4\u50cd\u4fdd\u967a\u6599\u306e\u5225<\/th>\n<th style=\"width: 58.9307%; height: 24px; text-align: center;\">\u8ca0\u62c5<\/th>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 41.0693%; height: 24px; text-align: center;\">\u96c7\u7528\u4fdd\u967a\u6599<\/td>\n<td style=\"width: 58.9307%; height: 24px; text-align: center;\">\u4e8b\u696d\u4e3b\u3068\u88ab\u4fdd\u967a\u8005\u304c\u4e00\u5b9a\u5272\u5408\u3092\u8ca0\u62c5<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 41.0693%; height: 24px; text-align: center;\">\u52b4\u707d\u4fdd\u967a\u6599<\/td>\n<td style=\"width: 58.9307%; height: 24px; text-align: center;\">\u4e8b\u696d\u4e3b\u304c100%\u8ca0\u62c5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u96c7\u7528\u4fdd\u967a\u3068\u306f\u3001\u52b4\u50cd\u8005\u304c\u5931\u696d\u3057\u305f\u3068\u304d\u306b\u3001\u4e00\u5b9a\u671f\u9593\u306e\u751f\u6d3b\u8cbb\u3092\u652f\u7d66\u3059\u308b\u305f\u3081\u306e\u4fdd\u967a\u3067\u3059\u3002<\/p>\n<p>\u52b4\u707d\u4fdd\u967a\u3068\u306f\u3001\u4ed5\u4e8b\u4e2d\u3084\u901a\u52e4\u4e2d\u306b\u602a\u6211\u3092\u3057\u305f\u5834\u5408\u3084\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u52b4\u50cd\u8005\u3084\u907a\u65cf\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u7d66\u4ed8\u3092\u884c\u3046\u305f\u3081\u306e\u4fdd\u967a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><span id=\"helpie-sp-3-2-2\">3-2-2 \u52b4\u50cd\u4fdd\u967a\u6599\u306e\u7533\u544a\u624b\u7d9a\u304d<\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u6bce\u5e74\uff16\u6708\uff11\u65e5\u304b\u3089\uff17\u6708\uff11\uff10\u65e5\u306e\u9593\u306b<span>\u300c\u52b4\u50cd\u4fdd\u967a\u6982\u7b97\u30fb\u5897\u52a0\u6982\u7b97\u30fb\u78ba\u5b9a\u4fdd\u967a\u6599\u7533\u544a\u66f8\u300d\u3068\u3044\u3046\u3082\u306e\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span>\u3053\u306e\u7533\u544a\u66f8\u3067\u3001\u4eca\u5e74\u5ea6\uff08\u305d\u306e\u5e74\u306e\uff14\u6708\uff11\u65e5\u304b\u3089\u7fcc\u5e74\uff13\u6708\uff13\uff11\u65e5\uff09\uff11\u5e74\u9593\u306b\u5f93\u696d\u54e1\u306b\u652f\u6255\u3046\u7d66\u4e0e\u7dcf\u984d\u306b\u4fdd\u967a\u6599\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u52b4\u50cd\u4fdd\u967a\u6599\u306e<strong>\u6982\u7b97\u91d1\u984d\u306e\u7b97\u51fa<\/strong>\u3068\u3001\u524d\u5e74\u5ea6\u306e\u6982\u7b97\u91d1\u984d\u3068<strong>\u78ba\u5b9a\u91d1\u984d\u3068\u306e\u7cbe\u7b97<\/strong>\u3068\u3092\u540c\u6642\u306b\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>\uff08\u53c2\u8003\uff09<a href=\"https:\/\/www.mhlw.go.jp\/new-info\/kobetu\/roudou\/gyousei\/hoken\/kakikata\/dl\/koyou-08.pdf\" target=\"_blank\" rel=\"noopener\">\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9 \u4ee4\u548c5\u5e74\u5ea6\uff08\u539a\u751f\u52b4\u50cd\u7701\uff09<\/a><\/p>\n<p>\u52b4\u50cd\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u306f\u6b21\u306e\u7b97\u5f0f\u3067\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u5f53\u5e744\/1\u301c\u7fcc\u5e743\/31\u306b\u5f93\u696d\u54e1\u3078\u652f\u6255\u3046\u898b\u8fbc\u307f\u7d66\u4e0e\u7dcf\u984d \u00d7 \u4fdd\u967a\u6599\u7387<\/p>\n<p>\u96c7\u7528\u4fdd\u967a\u6599\u7387\u306f\u3001\u4ee4\u548c\uff16\u5e74\u5ea6\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/japanex.jp\/accounting\/wp-content\/uploads\/2024\/05\/\u539a\u751f\u52b4\u50cd\u7701\u3000\u96c7\u7528\u4fdd\u967a\u6599\u7387\u3000\u4ee4\u548c\uff16\u5e74\u5206-663dcb0ff08e9.jpg\" alt=\"\u539a\u751f\u52b4\u50cd\u7701\u3000\u96c7\u7528\u4fdd\u967a\u6599\u7387\u3000\u4ee4\u548c\uff16\u5e74\u5206\" width=\"489\" height=\"357\" class=\"alignnone  wp-image-939\" srcset=\"https:\/\/japanex.jp\/accounting\/wp-content\/uploads\/2024\/05\/\u539a\u751f\u52b4\u50cd\u7701\u3000\u96c7\u7528\u4fdd\u967a\u6599\u7387\u3000\u4ee4\u548c\uff16\u5e74\u5206-663dcb0ff08e9.jpg 780w, https:\/\/japanex.jp\/accounting\/wp-content\/uploads\/2024\/05\/\u539a\u751f\u52b4\u50cd\u7701\u3000\u96c7\u7528\u4fdd\u967a\u6599\u7387\u3000\u4ee4\u548c\uff16\u5e74\u5206-663dcb0ff08e9-300x219.jpg 300w, https:\/\/japanex.jp\/accounting\/wp-content\/uploads\/2024\/05\/\u539a\u751f\u52b4\u50cd\u7701\u3000\u96c7\u7528\u4fdd\u967a\u6599\u7387\u3000\u4ee4\u548c\uff16\u5e74\u5206-663dcb0ff08e9-768x561.jpg 768w, https:\/\/japanex.jp\/accounting\/wp-content\/uploads\/2024\/05\/\u539a\u751f\u52b4\u50cd\u7701\u3000\u96c7\u7528\u4fdd\u967a\u6599\u7387\u3000\u4ee4\u548c\uff16\u5e74\u5206-663dcb0ff08e9-293x214.jpg 293w, https:\/\/japanex.jp\/accounting\/wp-content\/uploads\/2024\/05\/\u539a\u751f\u52b4\u50cd\u7701\u3000\u96c7\u7528\u4fdd\u967a\u6599\u7387\u3000\u4ee4\u548c\uff16\u5e74\u5206-663dcb0ff08e9-216x158.jpg 216w\" sizes=\"auto, (max-width: 489px) 100vw, 489px\" \/><\/p>\n<p>\u52b4\u707d\u4fdd\u967a\u6599\u7387\u306f<a href=\"https:\/\/www.mhlw.go.jp\/content\/rousaihokenritu_r05.pdf\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701\u306e\u52b4\u707d\u4fdd\u967a\u6599\u7387\u8868\uff08\u4ee4\u548c\uff16\u5e74\uff14\u6708\uff11\u65e5\uff09<\/a>\u304b\u3089\u53c2\u8003\u306b\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<p>\u3010\u52b4\u50cd\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u4f8b\u3011<\/p>\n<p>\u96c7\u7528\u4fdd\u967a\u6599\u7387\uff1a\u4e00\u822c\u306e\u4e8b\u696d\u306715.5\/1000\uff08\u52b4\u50cd\u8005\u8ca0\u62c5\u73876\/1000\uff09<br \/>\u52b4\u707d\u4fdd\u967a\u6599\u7387\uff1a\u305d\u306e\u4ed6\u306e\u5404\u7a2e\u4e8b\u696d3\/1000<br \/>\uff11\u5e74\u9593\u306e\u898b\u8fbc\u307f\u7d66\u4e0e\u7dcf\u984d\uff1a10,000,000<\/p>\n<p>10,000,000 \u00d7 (15.5+3)\/1000 = 185,000<\/p>\n<p>&nbsp;<\/p>\n<h4><span id=\"helpie-sp-3-2-3\">3-2-3 \u52b4\u50cd\u4fdd\u967a\u6599\u306e\u4ed5\u8a33<\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306f\u3001\u6982\u7b97\u5206\u306f\u3001\u4e8b\u696d\u4e3b\u8ca0\u62c5\u5206\u306e\u307f\u6cd5\u5b9a\u798f\u5229\u8cbb\u3068\u3057\u3066\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u2776 \u52b4\u50cd\u4fdd\u967a\u6599\u3092\u6982\u7b97\u7d0d\u4ed8\u3057\u305f\u3011<\/strong><\/p>\n<p>\u52b4\u50cd\u4fdd\u967a\u6599\u3092\u6982\u7b97\u7d0d\u4ed8\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\uff08\u8a2d\u4f8b\uff09<\/p>\n<p>\u6982\u7b97\u5206\u304c185,000\u5186\u3068\u8a08\u7b97\u3055\u308c\u305f\u3002<br \/>\u3053\u306e\u3046\u3061\u3001\u5f93\u696d\u54e1\u8ca0\u62c5\u5206\u306f6\/1000\u3067\u3001\u4e8b\u696d\u4e3b\u8ca0\u62c5\u5206\u306f12.5\/1000\u3067\u8a08\u7b97\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u8ca0\u62c5\u5206\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p>185,000 \u00d7 6\/18.5 = 60,000<\/p>\n<p>\u4e8b\u696d\u4e3b\u8ca0\u62c5\u5206\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p>185,000 &#8211; 60,000 = 125,000<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 48px;\">\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;\">\u6cd5\u5b9a\u798f\u5229\u8cbb<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">125,000<\/td>\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;\">185,000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%; text-align: center;\">\u7acb\u66ff\u91d1\uff08\u9810\u308a\u91d1\uff09<\/td>\n<td style=\"width: 25%; text-align: center;\">60,000<\/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<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>\u3053\u306e\u4f8b\u3067\u306f\u3001\u5f93\u696d\u54e1\u8ca0\u62c5\u3068\u4e8b\u696d\u4e3b\u8ca0\u62c5\u30926:12.5\u3067\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u5272\u5408\u306f\u3001\u52b4\u50cd\u5c40\u304b\u3089\u9001\u3089\u308c\u3066\u304f\u308b\u300c\u52b4\u50cd\u4fdd\u967a\u6982\u7b97\u30fb\u5897\u52a0\u6982\u7b97\u30fb\u78ba\u5b9a\u4fdd\u967a\u6599\u7533\u544a\u66f8\u300d\u306e\u300c\u6982\u7b97\u30fb\u5897\u52a0\u6982\u7b97\u4fdd\u967a\u6599\u7b97\u5b9a\u5185\u8a33\u300d\u306b\u8a18\u8f09\u306e\u3042\u308b\u4fdd\u967a\u6599\u7387\u306e\u5185\u8a33\u3092\u898b\u308b\u3068\u65e9\u3044\u3067\u3059\u3002<\/p>\n<p>\u52b4\u707d\u4fdd\u967a\u5206\u304c3\/1000\u3067\u96c7\u7528\u4fdd\u967a\u5206\u304c15.5\/1000\u3067\u3042\u3063\u305f\u3068\u3057\u307e\u3059\u3002<br \/>\u52b4\u707d\u4fdd\u967a\u5206\u306f\u3059\u3079\u3066\u4e8b\u696d\u4e3b\u8ca0\u62c5\u3067\u3059\u3002\u96c7\u7528\u4fdd\u967a\u5206\u306f\u3001<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000108634.html\" target=\"_blank\" rel=\"noopener\">\u96c7\u7528\u4fdd\u967a\u6599\u7387<\/a>\u3092\u8abf\u3079\u308b\u3068\u300c\u4e00\u822c\u306e\u4e8b\u696d\u8005\u300d\u306f\u52b4\u50cd\u8005\u8ca0\u62c5\u304c6\/1000\u3001\u4e8b\u696d\u4e3b\u8ca0\u62c5\u304c9.5\/1000\u3068\u308f\u304b\u308a\u307e\u3059\u306e\u3067\u3001\u6b21\u306e\u3088\u3046\u306a\u6bd4\u306b\u306a\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 33.3333%; text-align: center;\"><\/th>\n<th style=\"width: 33.3333%; text-align: center;\">\u52b4\u50cd\u8005\u8ca0\u62c5<\/th>\n<th style=\"width: 33.3333%; text-align: center;\">\u4e8b\u696d\u4e3b\u8ca0\u62c5<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">\u52b4\u707d\u4fdd\u967a<\/td>\n<td style=\"width: 33.3333%; text-align: center;\"><\/td>\n<td style=\"width: 33.3333%; text-align: center;\">3\/1000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">\u96c7\u7528\u4fdd\u967a<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">6\/1000<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">9.5\/1000<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>\u6bd4<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>6<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>12.5<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>\u3010\u2777-1 \u7fcc\u5e74\u78ba\u5b9a\u4fdd\u967a\u6599\u3068\u6982\u7b97\u4fdd\u967a\u6599\u306e\u5dee\u984d18,500\u3092\u7d0d\u4ed8\u3057\u305f\u3011<\/p>\n<p>\u5f93\u696d\u54e1\u8ca0\u62c5\u5206\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p>18,500 \u00d7 6\/18.5 = 6,000<\/p>\n<p>\u4e8b\u696d\u4e3b\u8ca0\u62c5\u5206\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p>18,500 &#8211; 6,000 = 12,500<\/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;\">\u6cd5\u5b9a\u798f\u5229\u8cbb<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">12,500<\/td>\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;\">18,500<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; text-align: center; height: 24px;\">\u7acb\u66ff\u91d1\uff08\u9810\u308a\u91d1\uff09<\/td>\n<td style=\"width: 25%; text-align: center; height: 24px;\">6,000<\/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>\u3010\u2777-2 \u7fcc\u5e74\u78ba\u5b9a\u4fdd\u967a\u6599\u3068\u6982\u7b97\u4fdd\u967a\u6599\u306e\u5dee\u984d18,500\u304c\u9084\u4ed8\uff08\u6982\u7b97\u7d0d\u4ed8\u984d\u306b\u5145\u5f53\u3055\u308c\u305f\uff09\u3011<\/p>\n<p>\u5f93\u696d\u54e1\u8ca0\u62c5\u5206\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p>18,500 \u00d7 6\/18.5 = 6,000<\/p>\n<p>\u4e8b\u696d\u4e3b\u8ca0\u62c5\u5206\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p>18,500 &#8211; 6,000 = 12,500<\/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\u5165\u91d1<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">18,500<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">\u6cd5\u5b9a\u798f\u5229\u8cbb<\/td>\n<td style=\"width: 25%; height: 24px; text-align: center;\">12,500<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 25%; text-align: center; height: 24px;\"><\/td>\n<td style=\"width: 25%; text-align: center; height: 24px;\"><\/td>\n<td style=\"width: 25%; text-align: center; height: 24px;\">\u7acb\u66ff\u91d1\uff08\u9810\u308a\u91d1\uff09<\/td>\n<td style=\"width: 25%; text-align: center; height: 24px;\">6,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>\u5b9f\u969b\u306b\u306f\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u540c\u6642\u306b\u8a08\u7b97\u3057\u3066\u3044\u308b\u6982\u7b97\u4fdd\u967a\u6599\u306b\u5145\u5f53\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u652f\u6255\u91d1\u984d\u304c\u5c11\u306a\u304f\u306a\u308b\u3068\u3044\u3046\u7d50\u679c\u306b\u306a\u308a\u307e\u3059\u3002<\/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<h2><span id=\"helpie-sp-4\">\uff14\u300c\u6cd5\u5b9a\u798f\u5229\u8cbb\u300d\u306b\u95a2\u3059\u308b\u7559\u610f\u70b9<\/span><\/h2>\n<h3><span id=\"helpie-sp-4-1\">4-1\u3000\u6cd5\u5b9a\u798f\u5229\u8cbb\u3068\u798f\u5229\u539a\u751f\u8cbb\u306e\u9055\u3044\u306f<\/span><\/h3>\n<p>&nbsp;<\/p>\n<p>\u300c\u6cd5\u5b9a\u798f\u5229\u8cbb\u300d\u3082\u300c\u798f\u5229\u539a\u751f\u8cbb\u300d\u3082\u5f93\u696d\u54e1\u306e\u798f\u5229\u539a\u751f\u306e\u305f\u3081\u306b\u652f\u6255\u3046\u8cbb\u7528\u3067\u3059\u304c\u3001\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u304b\u3044\u306a\u3044\u304b\u306e\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u6cd5\u5b9a\u798f\u5229\u8cbb\u300d\u306f\u6cd5\u4ee4\u3067\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u308b\u4fdd\u967a\u6599\u306e\u8cbb\u7528\u3092\u51e6\u7406\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u3082\u51fa\u3066\u304d\u3066\u3044\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u52b4\u50cd\u4fdd\u967a\u6599\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u798f\u5229\u539a\u751f\u8cbb\u300d\u306f\u4f1a\u793e\u304c\u72ec\u81ea\u306b\u884c\u3063\u3066\u3044\u308b\u5f93\u696d\u54e1\u306e\u798f\u5229\u539a\u751f\u306e\u305f\u3081\u306b\u652f\u6255\u3063\u305f\u8cbb\u7528\u3092\u51e6\u7406\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5b9a\u671f\u5065\u5eb7\u8a3a\u65ad\u3084\u3001\u793e\u5b85\u3001\u4fdd\u990a\u6240\u3001\u793e\u54e1\u65c5\u884c\u7b49\u304c\u798f\u5229\u539a\u751f\u306e\u4e00\u822c\u7684\u306a\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u5b9a\u5916\u798f\u5229\u539a\u751f\u306e\u305f\u3081\u3001\u4f1a\u793e\u306b\u8cbb\u7528\u8ca0\u62c5\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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><span>\u6cd5\u5b9a\u798f\u5229\u8cbb\u306f\u4e8b\u696d\u4e3b\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3001\u798f\u5229\u539a\u751f\u8cbb\u306f\u4e8b\u696d\u4e3b\u304c\u4efb\u610f\u3067\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u8a00\u3048\u307e\u3059\u3002<\/span><\/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-4-2\">4-2\u3000\u7d0d\u4ed8\u6642\u671f\u306f\u3044\u3064\uff1f<\/span><\/h3>\n<p>&nbsp;<\/p>\n<p>\u3007\u793e\u4f1a\u4fdd\u967a\u6599<\/p>\n<p>\u7d0d\u5165\u544a\u77e5\u66f8\u3068\u3044\u3046\u3082\u306e\u304c\u539a\u751f\u52b4\u50cd\u7701\u304b\u3089\u6708\u306e\u4e0b\u65ec\u9803\u306b\u90f5\u9001\u3055\u308c\u3066\u304d\u3066\u3001\u5f53\u6708\u5206\u306e\u5f93\u696d\u54e1\u8ca0\u62c5\u5206\u3068\u4f1a\u793e\u8ca0\u62c5\u5206\u3092\u5408\u308f\u305b\u3066\u3001\u7fcc\u6708\u672b\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u3007\u52b4\u50cd\u4fdd\u967a\u6599<\/p>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001<span>\u300c\u52b4\u50cd\u4fdd\u967a\u6982\u7b97\u30fb\u5897\u52a0\u6982\u7b97\u30fb\u78ba\u5b9a\u4fdd\u967a\u6599\u7533\u544a\u66f8\u300d\u30926\u67081\u65e5\uff5e7\u670810\u65e5\u306e\u9593\u306b\u4f5c\u6210\u63d0\u51fa\u3057\u3066\u3001\u7533\u544a\u984d\u3092<\/span>\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u6cd5\u5b9a\u798f\u5229\u8cbb\u300d\u306b\u95a2\u3059\u308b\u89e3\u8aac\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n<div 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