{"id":11124,"date":"2023-11-21T11:30:00","date_gmt":"2023-11-21T02:30:00","guid":{"rendered":"https:\/\/kurojica.com\/invoice\/?post_type=blog&#038;p=11124"},"modified":"2023-11-17T18:15:48","modified_gmt":"2023-11-17T09:15:48","slug":"%e8%ab%8b%e6%b1%82%e6%9b%b8%e3%81%ab%e5%86%85%e7%a8%8e%e3%81%a8%e5%a4%96%e7%a8%8e%e3%81%af%e6%b7%b7%e5%9c%a8%e3%81%97%e3%81%a6%e8%a1%a8%e8%a8%98%e5%8f%af%e8%83%bd%ef%bc%9f%e6%ad%a3%e3%81%97%e3%81%8f","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/11124\/","title":{"rendered":"\u8acb\u6c42\u66f8\u306b\u5185\u7a0e\u3068\u5916\u7a0e\u306f\u6df7\u5728\u3057\u3066\u8868\u8a18\u53ef\u80fd\uff1f\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u5bfe\u5fdc\u3057\u3088\u3046"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/tax-included-and-excluded-main-1024x538.png\" alt=\"\" class=\"wp-image-11128\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/tax-included-and-excluded-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/tax-included-and-excluded-main-400x210.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/tax-included-and-excluded-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/tax-included-and-excluded-main.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3053\u3093\u306b\u3061\u306f\u3002<a href=\"https:\/\/kurojica.com\/invoice\/\" 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id=\"i-5\">\u5916\u7a0e<\/span><\/h4>\n\n\n\n<p>\u5916\u7a0e\u306f\u6d88\u8cbb\u7a0e\u304c\u5546\u54c1\u4fa1\u683c\u306b\u542b\u307e\u308c\u305a\u5225\u9014\u52a0\u7b97\u3055\u308c\u308b\u65b9\u6cd5\u3067\u300c1,000\u5186\uff08\u7a0e\u629c\uff09+\u7a0e\u300d\u3068\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>2021\u5e744\u6708\u3088\u308a\u3001\u6d88\u8cbb\u8005\u5411\u3051\u306e\u4fa1\u683c\u8868\u793a\u3067\u306f\u7dcf\u984d\u8868\u793a\uff08\u5185\u7a0e\u8868\u793a\uff09\u304c\u7fa9\u52d9\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u5185\u7a0e\u3068\u5916\u7a0e\u304c\u6df7\u5728\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u6d88\u8cbb\u8005\u306e\u6df7\u4e71\u3092\u9632\u3050\u305f\u3081\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u4f01\u696d\u9593\u53d6\u5f15\u3067\u306f\u5916\u7a0e\u8868\u793a\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-6\">\u5185\u7a0e\u3068\u5916\u7a0e\u306e\u9055\u3044\u3068\u8a08\u7b97\u65b9\u6cd5<\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-7\">\u5185\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u4f8b<\/span><\/h3>\n\n\n\n<p>\u5185\u7a0e\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u306b\u6d88\u8cbb\u7a0e\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u72b6\u614b\u3092\u6307\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u4fa1\u683c\u306f\u7a0e\u8fbc\u4fa1\u683c\u3067\u3042\u308a\u3001\u6d88\u8cbb\u8005\u306f\u8ffd\u52a0\u306e\u6d88\u8cbb\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u65b9\u6cd5\u306f\u4e3b\u306b\u6d88\u8cbb\u8005\u5411\u3051\u306e\u53d6\u5f15\u3067\u597d\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-8\">\u8a08\u7b97\u65b9\u6cd5<\/span><\/h4>\n\n\n\n<p>\u5185\u7a0e\u306e\u8a08\u7b97\u306f\u3001\u7a0e\u8fbc\u4fa1\u683c\u304b\u3089\u6d88\u8cbb\u7a0e\u3092\u9006\u7b97\u3057\u3066\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u3010\u4f8b\uff1a\u7a0e\u8fbc\u4fa1\u683c\u304c1,100\u5186\u3001\u6d88\u8cbb\u7a0e\u7387\u304c10\uff05\u306e\u5834\u5408\u3011<br><br>\u7a0e\u629c\u4fa1\u683c\uff1d1,100\u5186\uff0f\uff081+0.1\uff09=1,000\u5186<br>\u6d88\u8cbb\u7a0e\u984d\uff1d1,100\u5186\u22121,000\u5186=100\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-9\">\u5916\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u4f8b<\/span><\/h3>\n\n\n\n<p>\u5916\u7a0e\u306f\u3001\u6d88\u8cbb\u7a0e\u304c\u5546\u54c1\u4fa1\u683c\u306b\u5225\u9014\u52a0\u7b97\u3055\u308c\u308b\u65b9\u6cd5\u3067\u3059\u3002\u8868\u793a\u4fa1\u683c\u306f\u7a0e\u629c\u4fa1\u683c\u3067\u3042\u308a\u3001\u6700\u7d42\u7684\u306a\u652f\u6255\u3044\u984d\u306b\u306f\u3053\u306e\u4fa1\u683c\u306b\u6d88\u8cbb\u7a0e\u304c\u52a0\u308f\u308a\u307e\u3059\u3002\u4f01\u696d\u9593\u306e\u53d6\u5f15\u3067\u306f\u5916\u7a0e\u8868\u793a\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-10\">\u8a08\u7b97\u65b9\u6cd5<\/span><\/h4>\n\n\n\n<p>\u5916\u7a0e\u306e\u8a08\u7b97\u306f\u3001\u7a0e\u629c\u4fa1\u683c\u306b\u6d88\u8cbb\u7a0e\u7387\u3092\u4e57\u3058\u3066\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u3010\u4f8b\uff1a\u7a0e\u629c\u4fa1\u683c\u304c1,000\u5186\u3001\u6d88\u8cbb\u7a0e\u7387\u304c10\uff05\u306e\u5834\u5408\u3011<br>\u6d88\u8cbb\u7a0e\u984d\uff1d1,000\u5186\u00d70.1=100\u5186<br>\u7a0e\u8fbc\u4fa1\u683c\uff1d1,000\u5186+100\u5186=1,100\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-11\">\u5185\u7a0e\u3068\u5916\u7a0e\u306e\u5177\u4f53\u7684\u306a\u9055\u3044<\/span><\/h3>\n\n\n\n<p>\u5185\u7a0e\u3068\u5916\u7a0e\u306e\u4e3b\u306a\u9055\u3044\u306f\u3001\u4fa1\u683c\u8868\u793a\u3068\u6d88\u8cbb\u7a0e\u306e\u51e6\u7406\u65b9\u6cd5\u306b\u3042\u308a\u307e\u3059\u3002\u5185\u7a0e\u3067\u306f\u6d88\u8cbb\u7a0e\u304c\u4fa1\u683c\u306b\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u6d88\u8cbb\u8005\u306f\u6700\u7d42\u4fa1\u683c\u3092\u76f4\u63a5\u898b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u5916\u7a0e\u3067\u306f\u6d88\u8cbb\u7a0e\u304c\u5225\u9014\u8a08\u7b97\u3055\u308c\u3001\u4f01\u696d\u9593\u53d6\u5f15\u3067\u306f\u3053\u306e\u900f\u660e\u6027\u304c\u597d\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5185\u7a0e\u306f\u4fa1\u683c\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u3001\u6d88\u8cbb\u8005\u304c\u652f\u6255\u3046\u7dcf\u984d\u3092\u7c21\u5358\u306b\u7406\u89e3\u3067\u304d\u308b\u4e00\u65b9\u3067\u3001\u5916\u7a0e\u306f\u7a0e\u52d9\u8a08\u7b97\u306e\u660e\u78ba\u6027\u3092\u63d0\u4f9b\u3057\u3001\u4e8b\u696d\u8005\u304c\u7a0e\u984d\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3067\u304d\u308b\u5229\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u5185\u7a0e\u3068\u5916\u7a0e\u306e\u9078\u629e\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u9867\u5ba2\u3084\u30d3\u30b8\u30cd\u30b9\u306e\u6027\u8cea\u3001\u7a0e\u52d9\u51e6\u7406\u306e\u5bb9\u6613\u3055\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u8981\u56e0\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u9069\u5207\u306a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3067\u3001\u900f\u660e\u3067\u6b63\u78ba\u306a\u4fa1\u683c\u8a2d\u5b9a\u3068\u7a0e\u52d9\u51e6\u7406\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-12\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u8acb\u6c42\u66f8\u306e\u95a2\u4fc2<\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-13\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u57fa\u672c\u3068\u5c0e\u5165\u80cc\u666f<\/span><\/h3>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u30012023\u5e7410\u6708\u304b\u3089\u5c0e\u5165\u3055\u308c\u305f\u65b0\u3057\u3044\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u3067\u3059\u3002\u3053\u306e\u5236\u5ea6\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u57fa\u3065\u3044\u305f\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3001\u53d6\u5f15\u5148\u306b\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u8a2d\u8a08\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u6d88\u8cbb\u7a0e\u306e\u6d41\u308c\u304c\u900f\u660e\u5316\u3055\u308c\u3001\u7a0e\u91d1\u306e\u9003\u907f\u3084\u4e0d\u6b63\u306a\u63a7\u9664\u306e\u9632\u6b62\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-14\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u4e0b\u3067\u306e\u8acb\u6c42\u66f8\u4f5c\u6210\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/h3>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u4e0b\u3067\u306e\u8acb\u6c42\u66f8\u4f5c\u6210\u306f\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u6b63\u78ba\u306a\u7533\u544a\u3068\u900f\u660e\u6027\u306e\u78ba\u4fdd\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u8acb\u6c42\u66f8\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8981\u7d20\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/point-of-billing-under-invoice-system-1024x1024.png\" alt=\"\" class=\"wp-image-11127\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/point-of-billing-under-invoice-system-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/point-of-billing-under-invoice-system-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/point-of-billing-under-invoice-system-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/point-of-billing-under-invoice-system-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/point-of-billing-under-invoice-system-120x120.png 120w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/point-of-billing-under-invoice-system.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"1\">1.\u4e8b\u696d\u8005\u767b\u9332\u756a\u53f7\u306e\u660e\u8a18<\/span><\/h4>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f\u56fd\u7a0e\u5e81\u304b\u3089\u767a\u884c\u3055\u308c\u308b\u4e8b\u696d\u8005\u767b\u9332\u756a\u53f7\u3092\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4e8b\u696d\u8005\u767b\u9332\u756a\u53f7\u306e\u8a18\u8f09\u306b\u3088\u3063\u3066\u53d6\u5f15\u306e\u900f\u660e\u6027\u304c\u4fdd\u305f\u308c\u3001\u7a0e\u52d9\u7f72\u306b\u3088\u308b\u8ffd\u8de1\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"2\">2.\u53d6\u5f15\u306e\u8a73\u7d30\u306a\u8a18\u8ff0<\/span><\/h4>\n\n\n\n<p>\u63d0\u4f9b\u3055\u308c\u305f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u8a73\u7d30\u306a\u5185\u5bb9\u3092\u660e\u8a18\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u54c1\u540d\u3001\u6570\u91cf\u3001\u5358\u4fa1\u3001\u5408\u8a08\u984d\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u5bfe\u8c61\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u65e8\u3092\u660e\u8a18\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"3\">3.\u9069\u7528\u3055\u308c\u308b\u6d88\u8cbb\u7a0e\u7387\u306e\u660e\u793a<\/span><\/h4>\n\n\n\n<p>\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u9069\u7528\u3055\u308c\u308b\u6d88\u8cbb\u7a0e\u7387\u3092\u660e\u78ba\u306b\u793a\u3057\u3001\u305d\u308c\u306b\u57fa\u3065\u304f\u6d88\u8cbb\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u8907\u6570\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u7a0e\u7387\u306b\u5fdc\u3058\u305f\u7a0e\u984d\u3092\u533a\u5225\u3057\u3066\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"4\">4.\u5408\u8a08\u91d1\u984d\u306e\u8868\u793a<\/span><\/h4>\n\n\n\n<p>\u7a0e\u8fbc\u307f\u4fa1\u683c\u3067\u306e\u5408\u8a08\u91d1\u984d\u3092\u8acb\u6c42\u66f8\u306b\u8868\u793a\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u5408\u8a08\u984d\u3068\u6d88\u8cbb\u7a0e\u306e\u5408\u8a08\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span 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class=\"wp-block-quote\">\n<p>\u554f59\u3000\u5f53\u793e\u306f\u3001\u5c0f\u58f2\u696d\uff08\u30b9\u30fc\u30d1\u30fc\u30de\u30fc\u30b1\u30c3\u30c8\uff09\u3092\u55b6\u3080\u4e8b\u696d\u8005\u3067\u3059\u3002\u5f53\u793e\u306e\u30ec\u30b8\u30b7\u30b9\u30c6\u30e0\u3067\u8cb7\u3044\u7269\u5ba2\u306b\u767a\u884c\u3059\u308b\u30ec\u30b7\u30fc\u30c8\u306f\u3001\u4e00\u822c\u306e\u5546\u54c1\u306f\u3001\u7a0e\u629c\u4fa1\u984d\u3092\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u305f\u3070\u3053\u306a\u3069\u306e\u4e00\u90e8\u306e\u5546\u54c1\u306f\u7a0e\u8fbc\u4fa1\u984d\u3092\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3059\u308b\u300c\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u7a0e\u629c\u4fa1\u984d\u53c8\u306f\u7a0e\u8fbc\u4fa1\u984d\u3092\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u984d\u300d\u53ca\u3073\u300c\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49\u300d\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u7b97\u51fa\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u3059\u304b\u3002\u3010\u4ee4\u548c\uff13\u5e74\uff17\u6708\u8ffd\u52a0\u3011\u3010\u4ee4\u548c\uff15\u5e7410\u6708\u6539\u8a02\u3011<\/p>\n\n\n\n<p>\u3010\u7b54\u3011\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3067\u3042\u308b\u6d88\u8cbb\u7a0e\u984d\u7b49\u306b\uff11\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u751f\u3058\u308b\u5834\u5408\u306f\u3001\u4e00\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306b\u3064\u304d\u3001\u7a0e\u7387\u3054\u3068\u306b\uff11\u56de\u306e\u7aef\u6570\u51e6\u7406\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u6d88\u4ee470\u306e10\u3001\u57fa\u901a\uff11\uff0d\uff18\uff0d15\uff09\u3002\u3053\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306b\u6d88\u8cbb\u7a0e\u984d\u306e\u8a18\u8f09\u3092\u884c\u3046\u5834\u5408\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3067\u3059\u3002\u3054\u8cea\u554f\u306e\u3088\u3046\u306b\u3001\u4e00\u306e\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306b\u304a\u3044\u3066\u3001\u7a0e\u629c\u4fa1\u984d\u3092\u8a18\u8f09\u3057\u305f\u5546\u54c1\u3068\u7a0e\u8fbc\u4fa1\u984d\u3092\u8a18\u8f09\u3057\u305f\u5546\u54c1\u304c\u6df7\u5728\u3059\u308b\u3088\u3046\u306a\u5834\u5408\u3001\u3044\u305a\u308c\u304b\u306b\u7d71\u4e00\u3057\u3066\u300c\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u7a0e\u629c\u4fa1\u984d\u53c8\u306f\u7a0e\u8fbc\u4fa1\u984d\u3092\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u984d\u300d\u3092\u8a18\u8f09\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u3053\u308c\u306b\u57fa\u3065\u3044\u3066\u300c\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49\u300d\u3092\u7b97\u51fa\u3057\u3066\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<cite><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/qa_01.htm\" target=\"_blank\" rel=\"noopener\" title=\"\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff5c\u56fd\u7a0e\u5e81<\/a><\/cite><\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-16\">\u8aa4\u308a\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3068\u305d\u306e\u56de\u907f\u65b9\u6cd5<\/span><\/h3>\n\n\n\n<p>\u8acb\u6c42\u66f8\u306e\u4f5c\u6210\u306b\u304a\u3044\u3066\u306f\u3001\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u8aa4\u308a\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u304c\u3044\u304f\u3064\u304b\u5b58\u5728\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u3092\u7406\u89e3\u3057\u3001\u9069\u5207\u306a\u5bfe\u7b56\u3092\u8b1b\u3058\u308b\u3053\u3068\u3067\u3001\u30a8\u30e9\u30fc\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u8acb\u6c42\u66f8\u30d7\u30ed\u30bb\u30b9\u306e\u52b9\u7387\u5316\u3068\u6b63\u78ba\u6027\u3092\u4fdd\u8a3c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-17\">\u8aa4\u308a\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8<\/span><\/h4>\n\n\n\n<p><strong>\u4e0d\u5b8c\u5168\u306a\u60c5\u5831<\/strong><\/p>\n\n\n\n<p>\u8acb\u6c42\u66f8\u306b\u5fc5\u8981\u306a\u3059\u3079\u3066\u306e\u60c5\u5831\u304c\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u3053\u308c\u306f\u91cd\u8981\u306a\u30a8\u30e9\u30fc\u306e\u539f\u56e0\u3068\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u53d6\u5f15\u306e\u6b63\u78ba\u306a\u65e5\u4ed8\u3001\u30b5\u30fc\u30d3\u30b9\u3084\u5546\u54c1\u306e\u5b8c\u5168\u306a\u8a18\u8ff0\u3001\u6b63\u78ba\u306a\u91d1\u984d\u306a\u3069\u304c\u6b20\u843d\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u9593\u9055\u3063\u305f\u7a0e\u7387\u306e\u9069\u7528<\/strong><\/p>\n\n\n\n<p>\u8aa4\u3063\u305f\u6d88\u8cbb\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u4e00\u822c\u7684\u306a\u30df\u30b9\u3067\u3059\u3002\u7279\u306b\u3001\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u304a\u3044\u3066\u306f\u3001\u9593\u9055\u3063\u305f\u7a0e\u7387\u306e\u9069\u7528\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u8a08\u7b97\u30df\u30b9<\/strong><\/p>\n\n\n\n<p>\u6570\u5024\u306e\u5165\u529b\u30df\u30b9\u3084\u8a08\u7b97\u30a8\u30e9\u30fc\u306f\u3001\u8acb\u6c42\u66f8\u4f5c\u6210\u6642\u306b\u3088\u304f\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u7a0e\u8fbc\u4fa1\u683c\u306e\u8aa4\u8a08\u7b97\u3084\u5272\u5f15\u306e\u4e0d\u9069\u5207\u306a\u9069\u7528\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span 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