{"id":4959,"date":"2022-03-09T18:18:09","date_gmt":"2022-03-09T09:18:09","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=4959"},"modified":"2023-06-12T17:12:41","modified_gmt":"2023-06-12T08:12:41","slug":"%e6%94%b9%e6%ad%a3%e9%9b%bb%e5%ad%90%e5%b8%b3%e7%b0%bf%e4%bf%9d%e5%ad%98%e6%b3%95%e3%81%ab%e5%af%be%e5%bf%9c%e3%81%97%e3%81%aa%e3%81%84%e3%81%a8%e3%81%a9%e3%81%86%e3%81%aa%e3%82%8b%ef%bc%9f%e9%87%8d","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/4959\/","title":{"rendered":"\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f\u91cd\u52a0\u7b97\u7a0e\u3068\u306f\uff1f\u8a73\u3057\u304f\u89e3\u8aac\uff01"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"\/invoice\/wp-content\/uploads\/2022\/03\/ex-heavy-additional-tax-main-1024x538.png\" alt=\"\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f\u91cd\u52a0\u7b97\u7a0e\u3068\u306f\uff1f\u8a73\u3057\u304f\u89e3\u8aac\uff01\" class=\"wp-image-4960\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/03\/ex-heavy-additional-tax-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/03\/ex-heavy-additional-tax-main-300x158.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/03\/ex-heavy-additional-tax-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/03\/ex-heavy-additional-tax-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>\u4ee4\u548c3\u5e74\u5ea6\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u3001\u4f1a\u8a08\u5e33\u7c3f\u3084\u8a3c\u6191\u66f8\u985e\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u4fdd\u5b58\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u304c\u5927\u5e45\u306b\u7de9\u548c\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306b\u3088\u308a\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u81ea\u7531\u5ea6\u304c\u9ad8\u304f\u306a\u3063\u305f\u4e00\u65b9\u3067\u3001\u30c7\u30fc\u30bf\u6539\u3056\u3093\u306b\u3088\u308b\u4e0d\u6b63\u3092\u6291\u6b62\u3059\u308b\u305f\u3081\u3001\u91cd\u52a0\u7b97\u7a0e\u306e\u7f70\u5247\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002\u5f93\u6765\u3001\u7a0e\u52d9\u8abf\u67fb\u306a\u3069\u3067\u4e0d\u6b63\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u3001\u8ffd\u5fb4\u7a0e\u984d\u306e35\uff05\u306e\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u304c\u3001\u305d\u308c\u304c\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u95a2\u9023\u3057\u3066\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u3055\u3089\u306b10\uff05\u8ffd\u52a0\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4ee4\u548c4\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3067\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u7fa9\u52d9\u306b\u306f2\u5e74\u306e\u7336\u4e88\u304c\u4e0e\u3048\u3089\u308c\u307e\u3057\u305f\u304c\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u3092\u304d\u3063\u304b\u3051\u306b\u3001\u793e\u5185\u306b\u304a\u3051\u308b\u30da\u30fc\u30d1\u30fc\u30ec\u30b9\u5316\u3092\u9032\u3081\u3001\u7d4c\u7406\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u696d\u52d9\u30d5\u30ed\u30fc\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u4f01\u696d\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u96fb\u5b50\u5316\u3092\u9032\u3081\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u3069\u3093\u306a\u5834\u5408\u306b\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u306e\u304b\u3001\u4e8b\u524d\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u304a\u3044\u3066\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u9762\u304b\u3001\u307e\u305f\u305d\u306e\u5177\u4f53\u7684\u306a\u5f71\u97ff\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\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=\"#i\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63<\/a><\/li><li><a href=\"#i-2\">\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u7f70\u5247\u898f\u5b9a<\/a><\/li><li><a href=\"#i-3\">\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u3068\u306f\uff08\u901a\u5e38\u306e\u91cd\u52a0\u7b97\u7a0e\uff09<\/a><\/li><li><a href=\"#10\">\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u7f70\u5247\u898f\u5b9a\uff08\u91cd\u52a0\u7b97\u7a0e\u306e10\uff05\u52a0\u7b97\uff09\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#10-2\">10\uff05\u306e\u52a0\u7b97\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u306e\u5f71\u97ff\u984d<\/a><\/li><li><a href=\"#i-4\">\u5bfe\u8c61\u3068\u306a\u308b\u30c7\u30fc\u30bf\u306e\u7a2e\u985e<\/a><\/li><li><a href=\"#i-5\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\"><strong>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63<\/strong><\/span><\/h2>\n\n\n\n<p>\u4ee4\u548c3\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u304c\u5ec3\u6b62\u3055\u308c\u3001\u30b7\u30b9\u30c6\u30e0\u8981\u4ef6\u3082\u7de9\u548c\u3055\u308c\u308b\u306a\u3069\u3001\u96fb\u5b50\u5316\u3078\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u5927\u5e45\u306b\u4e0b\u304c\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001\u30c7\u30fc\u30bf\u3067\u6388\u53d7\u3057\u305f\u66f8\u985e\u306f\u3001\u30c7\u30fc\u30bf\u306e\u307e\u307e\u3067\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u300c\u96fb\u5b50\u4fdd\u5b58\u7fa9\u52d9\u300d\u306b\u3064\u3044\u3066\u306f\u4ee4\u548c4\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u30672\u5e74\u9593\u306e\u7336\u4e88\u671f\u9593\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\"><strong>\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u7f70\u5247\u898f\u5b9a<\/strong><\/span><\/h2>\n\n\n\n<p>\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u306f\u3001\u4e0d\u6b63\u3092\u9632\u3050\u305f\u3081\u306b\u30da\u30ca\u30eb\u30c6\u30a3\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4eee\u88c5\u3084\u96a0\u853d\u306b\u3088\u308b\u904e\u5c11\u7533\u544a\u304c\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3064\u3044\u3066\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u306b\u3001\u901a\u5e38\u306e\u91cd\u52a0\u7b97\u7a0e\u306b10\uff05\u3092\u52a0\u91cd\u3059\u308b\u3068\u3044\u3046\u5185\u5bb9\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u901a\u5e38\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u767a\u898b\u3055\u308c\u305f\u6cd5\u4eba\u7a0e\u7b49\u306e\u904e\u5c11\u7533\u544a\u306b\u5bfe\u3057\u3066\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u300135\uff05\u306e\u7a0e\u7387\u3067\u3059\u304c\u3001\u305d\u308c\u304c\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u304b\u304b\u308f\u308b\u5834\u5408\u306b\u306f\u3001\u3055\u3089\u306b10\uff05\u52a0\u91cd\u3055\u308c45\uff05\u306e\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3067\u306f\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u306e\u306f\u3001\u5177\u4f53\u7684\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3057\u3087\u3046\u304b\u3002\u901a\u5e38\u306e35\uff05\u306e\u91cd\u52a0\u7b97\u7a0e\u3068\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u4fc2\u308b\u91cd\u52a0\u7b97\u7a0e\u306e\u9055\u3044\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 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id=\"i-3\"><strong>\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u3068\u306f\uff08\u901a\u5e38\u306e\u91cd\u52a0\u7b97\u7a0e\uff09<\/strong><\/span><\/h2>\n\n\n\n<p>\u305d\u3082\u305d\u3082\u901a\u5e38\u306e\u91cd\u52a0\u7b97\u7a0e\uff0835%\uff09\u304c\u8ab2\u3055\u308c\u308b\u306e\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u3068\u306f\u3001\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u4e8b\u5b9f\u3092\u300c\u4eee\u88c5\u300d\u3084\u300c\u96a0\u853d\u300d\u3059\u308b\u3053\u3068\u3067\u7a0e\u984d\u3092\u904e\u5c11\u306b\u7533\u544a\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u4eee\u88c5\u300d\u3068\u306f\u3001\u6240\u5f97\u3084\u8ca1\u7523\u306a\u3069\u306b\u3064\u3044\u3066\u6545\u610f\u306b\u4e8b\u5b9f\u3092\u6b6a\u66f2\u3059\u308b\u3053\u3068\u3067\u3001\u300c\u96a0\u853d\u300d\u3068\u306f\u3001\u7a0e\u91d1\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u4e8b\u5b9f\u306b\u3064\u3044\u3066\u3001\u6545\u610f\u306b\u96a0\u3059\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u4eee\u88c5\u300d\u306e\u4ee3\u8868\u7684\u306a\u3082\u306e\u306b\u67b6\u7a7a\u4ed5\u5165\u308c\u306e\u8a08\u4e0a\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u5b9f\u969b\u306b\u306f\u53d6\u5f15\u304c\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u4ed5\u5165\u4ee3\u91d1\u3084\u5916\u6ce8\u8cbb\u306a\u3069\u306e\u540d\u76ee\u3067\u8acb\u6c42\u66f8\u3092\u507d\u9020\u3057\u3001\u652f\u6255\u308f\u308c\u305f\u4ee3\u91d1\u3092\u4ed5\u5165\u5148\u696d\u8005\u3068\u5171\u306b\u7740\u670d\u3059\u308b\u3088\u3046\u306a\u4e8b\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u306e\u969b\u3001\u7d4c\u8cbb\u306e\u6c34\u5897\u3057\u306b\u3088\u308a\u8ab2\u7a0e\u6240\u5f97\u3092\u5c11\u306a\u304f\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u4e0d\u6b63\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u306e\u304c\u5f93\u6765\u306e\u91cd\u52a0\u7b97\u7a0e\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"10\"><strong>\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u7f70\u5247\u898f\u5b9a\uff08\u91cd\u52a0\u7b97\u7a0e\u306e<\/strong><strong>10<\/strong><strong>\uff05\u52a0\u7b97\uff09\u3068\u306f\uff1f<\/strong><\/span><\/h2>\n\n\n\n<p>\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u95a2\u9023\u3057\u3066\u8ab2\u3055\u308c\u308b10\uff05\u52a0\u7b97\u306f\u3069\u3093\u306a\u3068\u304d\u306b\u767a\u751f\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u898f\u5b9a\u306f\u3001\u65b0\u96fb\u5e33\u6cd5\u7b2c8\u6761\u7b2c5\u9805\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u9805\u306e\u5185\u5bb9\u3092\u8981\u7d04\u3059\u308b\u3068\u3001\u300c\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u3088\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\u53c8\u306f\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u8a18\u9332\u3055\u308c\u305f\u4e8b\u9805\u306b\u95a2\u3057\u3001\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u3001\u91cd\u52a0\u7b97\u7a0e\u306e\u984d\u306f\u3001\u3053\u308c\u3089\u306e\u91cd\u52a0\u7b97\u7a0e\u306e\u57fa\u790e\u3068\u306a\u308b\u3079\u304d\u7a0e\u984d\u306b10\uff05\u306e\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d\u3068\u3059\u308b\u3002\u300d\u3068\u3044\u3046\u5185\u5bb9\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305a\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u306e\u306f\u300110\uff05\u306e\u7f70\u5247\u304c\u767a\u751f\u3059\u308b\u524d\u63d0\u3068\u3057\u3066\u901a\u5e38\u306e\u91cd\u52a0\u7b97\u7a0e\uff0835\uff05\uff09\u304c\u8ab2\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u7559\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u901a\u5e38\u306e\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u3001\u3055\u3089\u306b\u305d\u308c\u304c\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u95a2\u9023\u3059\u308b\u6539\u3056\u3093\u7b49\u3067\u3042\u308b\u3068\u304d\u306b\u3001\u521d\u3081\u306610\uff05\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u4e0a\u4e57\u305b\u3055\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=410AC0000000025_20220101_503AC0000000011\" title=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=410AC0000000025_20220101_503AC0000000011\" target=\"_blank\" rel=\"noreferrer noopener\">\u300c\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u7b2c\u516b\u6761 \u7b2c5\u9805<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"10-2\"><strong>10<\/strong><strong>\uff05\u306e\u52a0\u7b97\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u306e\u5f71\u97ff\u984d<\/strong><\/span><\/h2>\n\n\n\n<p>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3084\u96fb\u5b50\u53d6\u5f15\u306b\u3064\u304d\u4fdd\u5b58\u3057\u305f\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u6539\u3056\u3093\u306a\u3069\u304c\u898b\u3064\u304b\u308a\u3001\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u306e\u5f71\u97ff\u984d\u306f\u3069\u308c\u304f\u3089\u3044\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u95a2\u9023\u3057\u3066\u6539\u3056\u3093\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u91cd\u52a0\u7b97\u7a0e\uff08\u904e\u5c11\u7533\u544a\u306e\u5834\u5408\uff09\u306f\u3001\u91cd\u52a0\u7b97\u7a0e\u306e\u57fa\u790e\u3068\u306a\u308b\u3079\u304d\u7a0e\u984d\u00d7\uff08\u901a\u5e38\u306e\u91cd\u52a0\u7b97\u7a0e35\uff05 \uff0b 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\u2461\u00d710\uff05\uff1a300\u4e07\u5186\u00d710\uff05\uff1d30\u4e07\u5186<br>\u2464\u8ffd\u52a0\u7d0d\u4ed8\u984d\uff1a\u5408\u8a08\uff08\u2461\uff0b\u2462\uff0b\u2463\uff09 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class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"\/invoice\/wp-content\/uploads\/2022\/03\/ex-heavy-additional-tax-1024x1024.png\" alt=\"10%\u306e\u52a0\u7b97\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u306e\u5f71\u97ff\u984d\" class=\"wp-image-4961\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/03\/ex-heavy-additional-tax-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/03\/ex-heavy-additional-tax-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/03\/ex-heavy-additional-tax-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/03\/ex-heavy-additional-tax-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/03\/ex-heavy-additional-tax.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span 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href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021005-038.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021005-038.pdf\">\uff5e \u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58(\u533a\u5206\u2461)\u306b\u95a2\u3059\u308b\u6539\u6b63\u4e8b\u9805 \uff5e\u300c\uff14 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