{"id":3296,"date":"2021-09-03T15:58:45","date_gmt":"2021-09-03T06:58:45","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=3296"},"modified":"2023-06-09T14:55:25","modified_gmt":"2023-06-09T05:55:25","slug":"%e8%a3%bd%e9%80%a0%e6%a5%ad%e3%81%ae%e4%bf%9d%e5%ae%88%e5%a5%91%e7%b4%84%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e4%bb%a4%e5%92%8c3%e5%b9%b4%e5%ba%a6%e9%9b%bb%e5%ad%90%e5%b8%b3%e7%b0%bf%e4%bf%9d%e5%ad%98","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/3296\/","title":{"rendered":"\u4ee4\u548c3\u5e74\u5ea6\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u6539\u6b63\u3067\u62bc\u3055\u3048\u3066\u304a\u304f\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3068\u306f\uff1f"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"\/invoice\/wp-content\/uploads\/2021\/09\/law-amendment-main-1024x538.png\" alt=\"\u4ee4\u548c3\u5e74\u5ea6\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u6539\u6b63\u3067\u62bc\u3055\u3048\u3066\u304a\u304f\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3068\u306f\uff1f\" class=\"wp-image-3306\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/09\/law-amendment-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/09\/law-amendment-main-300x158.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/09\/law-amendment-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/09\/law-amendment-main.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3053\u3093\u306b\u3061\u306f\u3002<a href=\"\/invoice\/\" rel=\"noreferrer noopener\">\u300c\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u300d<\/a>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30c1\u30fc\u30e0\u306e\u82b1\u7530\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306e\u96fb\u5b50\u5316\u3092\u5b9a\u3081\u305f\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u300d\u304c\u6539\u6b63\u3055\u308c\u3001\u4ee4\u548c4\u5e741\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u307e\u3059\u3002\u4eca\u56de\u306e\u6539\u6b63\u3067\u306f\u3001\u96fb\u5b50\u5316\u3092\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u304c\u5927\u5e45\u306b\u7de9\u548c\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u591a\u304f\u306e\u6cd5\u4eba\u3067\u5c0e\u5165\u304c\u9032\u307f\u88fd\u9020\u696d\u306e\u73fe\u5834\u306b\u304a\u3044\u3066\u3082\u3001\u30da\u30fc\u30d1\u30fc\u30ec\u30b9\u5316\u306e\u6d41\u308c\u306f\u907f\u3051\u3089\u308c\u306a\u3044\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u5185\u5bb9\u3068\u62bc\u3055\u3048\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#3\">\u4ee4\u548c3\u5e74\u5ea6\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u5185\u5bb9<\/a><\/li><li><a href=\"#i\">\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u304c\u5ec3\u6b62<\/a><\/li><li><a href=\"#i-2\">\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8981\u4ef6\u306e\u7de9\u548c<\/a><\/li><li><a href=\"#i-3\">\u691c\u7d22\u8981\u4ef6\u306e\u7de9\u548c<\/a><\/li><li><a href=\"#i-4\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"3\">\u4ee4\u548c3\u5e74\u5ea6\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u5185\u5bb9<\/span><\/h2>\n\n\n\n<p>\u300c<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2021\/03taikou_mokuji.htm\" target=\"_blank\" rel=\"noopener\" title=\"\u4ee4\u548c3\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\">\u4ee4\u548c3\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/a>\u300d\u306b\u3088\u308a\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u304c\u6c7a\u307e\u308a\u3001\u4ee4\u548c4\u5e741\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u540c\u6cd5\u3067\u306f\u3001\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306e\u96fb\u5b50\u5316\u306b\u3064\u3044\u3066\u5b9a\u3081\u3066\u3044\u307e\u3059\u304c\u3001\u4fdd\u5b58\u8981\u4ef6\u304c\u53b3\u683c\u3067\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u5c0e\u5165\u3092\u898b\u9001\u3063\u3066\u3044\u305f\u6cd5\u4eba\u3082\u591a\u304f\u898b\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306e\u6539\u6b63\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u306e\u5ec3\u6b62\u3084\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8981\u4ef6\u306e\u7de9\u548c\u306a\u3069\u304c\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u5c0e\u5165\u30cf\u30fc\u30c9\u30eb\u304c\u4f4e\u304f\u306a\u3063\u305f\u3053\u3068\u3067\u3001\u591a\u304f\u306e\u6cd5\u4eba\u3067\u96fb\u5b50\u5316\u3092\u5b9f\u73fe\u3067\u304d\u308b\u3068\u898b\u8fbc\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u3059\u3067\u306b\u5e33\u7c3f\u985e\u306e\u96fb\u5b50\u5316\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u6cd5\u4eba\u306f\u3082\u3061\u308d\u3093\u3001\u4eca\u5f8c\u96fb\u5b50\u5316\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u6cd5\u4eba\u306b\u3068\u3063\u3066\u30e1\u30ea\u30c3\u30c8\u306e\u5927\u304d\u306a\u6539\u6b63\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u88fd\u9020\u696d\u306e\u73fe\u5834\u306b\u304a\u3044\u3066\u3082\u3001\u591a\u304f\u306e\u66f8\u985e\u3084\u5e33\u7c3f\u985e\u306e\u7ba1\u7406\u304c\u5fc5\u8981\u3067\u3059\u3002\u66f8\u985e\u6574\u7406\u306b\u8ffd\u308f\u308c\u3001\u672c\u6765\u306e\u696d\u52d9\u306b\u6ede\u308a\u304c\u751f\u3058\u3066\u3057\u307e\u3063\u3066\u306f\u5143\u3082\u5b50\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u52a0\u3048\u3066\u3001\u4fdd\u5b88\u5951\u7d04\u306b\u3088\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u9867\u5ba2\u3054\u3068\u306b\u5951\u7d04\u66f8\u3084\u8acb\u6c42\u66f8\u306e\u7ba1\u7406\u3082\u5fc5\u8981\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u306e\u9805\u76ee\u3067\u306f\u3001\u6539\u6b63\u5185\u5bb9\u306e\u8a73\u7d30\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u304c\u5ec3\u6b62<\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"\/invoice\/wp-content\/uploads\/2021\/09\/after-revision-1024x1024.png\" alt=\"\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u304c\u5ec3\u6b62\u306b\" class=\"wp-image-3397\"\/><\/figure>\n\n\n\n<p>\u96fb\u5b50\u5e33\u7c3f\u7b49\uff08\u4f1a\u8a08\u30bd\u30d5\u30c8\u7b49\u3067\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\uff09\u306e\u4fdd\u5b58\u304a\u3088\u3073\u30b9\u30ad\u30e3\u30ca\u3067\u96fb\u5b50\u7684\u306b\u66f8\u985e\u3092\u4fdd\u5b58\u3059\u308b\u969b\u3001\u6539\u6b63\u524d\u306f\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u9577\u304b\u3089\u627f\u8a8d\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u6539\u6b63\u5f8c\u306f\u627f\u8a8d\u4e0d\u8981\u3067\u6e96\u5099\u304c\u6574\u3044\u6b21\u7b2c\u9069\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u305f\u3081\u3001\u7d4c\u55b6\u8005\u3084\u30b9\u30bf\u30c3\u30d5\u306e\u4e8b\u52d9\u8ca0\u62c5\u306a\u3069\u304c\u8efd\u6e1b\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u6539\u6b63\u524d<\/td><td>\u6539\u6b63\u5f8c<\/td><\/tr><tr><td>\u9069\u7528\u958b\u59cb\u306e3\u304b\u6708\u524d\u307e\u3067\u306b\u7a0e\u52d9\u7f72\u3078\u7533\u8acb\u3057\u3001\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u5fc5\u8981\u3002<\/td><td>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u305f\u8981\u4ef6\u3092\u6e80\u305f\u3059\u30b7\u30b9\u30c6\u30e0\u3084\u30c4\u30fc\u30eb\u306a\u3069\u3092\u6e96\u5099\u3067\u304d\u308c\u3070\u3001\u3059\u3050\u306b\u9069\u7528\u53ef\u80fd\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\">\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8981\u4ef6\u306e\u7de9\u548c<\/span><\/h2>\n\n\n\n<p>\u66f8\u985e\u3092\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3059\u308b\u969b\u3001\u6539\u6b63\u524d\u306f\u30013\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u53d7\u9818\u8005\u304c\u81ea\u7f72\u3057\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u6539\u6b63\u5f8c\u306f\u7f72\u540d\u304c\u4e0d\u8981\u3068\u306a\u308a\u3001\u6700\u95772\u304b\u6708\u4ee5\u5185\u3068\u304a\u304a\u3080\u306d7\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3059\u308c\u3070\u3088\u3044\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u30fb\u524a\u9664\u8a18\u9332\u304c\u78ba\u8a8d\u3067\u304d\u308b\uff08\u3082\u3057\u304f\u306f\u8a02\u6b63\u30fb\u524a\u9664\u304c\u4e0d\u53ef\u306e\uff09\u30b7\u30b9\u30c6\u30e0\u3067\u3042\u308b\u5834\u5408\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u81ea\u4f53\u304c\u4e0d\u8981\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u6539\u6b63\u524d<\/td><td>\u6539\u6b63\u5f8c<\/td><\/tr><tr><td>\u66f8\u985e\u3092\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3059\u308b\u5834\u5408\u30013\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u53d7\u9818\u8005\u306e\u81ea\u7f72\u3068\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u304c\u5fc5\u8981\u3002<\/td><td>\u30fb\u7f72\u540d\u304c\u4e0d\u8981\u3068\u306a\u3063\u305f\u307b\u304b\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u671f\u9650\u304c\u6700\u9577\u7d042\u304b\u6708\u3068\u304a\u304a\u3080\u306d7\u55b6\u696d\u65e5\u4ee5\u5185\u3068\u306a\u3063\u305f\u3002<br> 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