{"id":5024,"date":"2022-03-17T18:16:55","date_gmt":"2022-03-17T09:16:55","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=5024"},"modified":"2023-11-22T19:00:23","modified_gmt":"2023-11-22T10:00:23","slug":"%e6%b3%95%e4%ba%ba%e7%a8%8e%e6%b3%95%e6%94%b9%e6%ad%a3%e3%81%a7%e8%bf%94%e5%93%81%e8%aa%bf%e6%95%b4%e5%bc%95%e5%bd%93%e9%87%91%e3%81%8c%e5%bb%83%e6%ad%a2%e3%81%ab%ef%bc%9f%e4%bc%9a%e8%a8%88%e5%9f%ba","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/5024\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u6cd5\u6539\u6b63\u3067\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u304c\u5ec3\u6b62\u306b\uff1f\u4f1a\u8a08\u57fa\u6e96\u5909\u66f4\u306b\u4f34\u3046\u7a0e\u52d9\u3078\u306e\u5f71\u97ff\u3068\u306f"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"\/invoice\/wp-content\/uploads\/2022\/03\/corporate-tax-law-revision-main-1024x538.png\" alt=\"\u6cd5\u4eba\u7a0e\u6cd5\u6539\u6b63\u3067\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u304c\u5ec3\u6b62\u306b\uff1f\u4f1a\u8a08\u57fa\u6e96\u5909\u66f4\u306b\u4f34\u3046\u7a0e\u52d9\u3078\u306e\u5f71\u97ff\u3068\u306f\" class=\"wp-image-5025\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/03\/corporate-tax-law-revision-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/03\/corporate-tax-law-revision-main-300x158.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/03\/corporate-tax-law-revision-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/03\/corporate-tax-law-revision-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>\u65b0\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u304c\u5ec3\u6b62\u3055\u308c\u308b\u306e\u3092\u3054\u5b58\u77e5\u3067\u3057\u3087\u3046\u304b\u30022018\u5e74\u306b\u300c<a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki20200331_02_20200706.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\u306b\u3088\u308a\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u304c\u30eb\u30fc\u30eb\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u3092\u8e0f\u307e\u3048\u3066\u3001\u540c\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u304c\u7d4c\u904e\u63aa\u7f6e\u3092\u8a2d\u3051\u305f\u4e0a\u3067\u5ec3\u6b62\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5f15\u5f53\u91d1\u306e\u610f\u7fa9\u3084\u6982\u8981\u3092\u3054\u7d39\u4ecb\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5f15\u5f53\u91d1\u306a\u306e\u304b\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u4f1a\u8a08\u57fa\u6e96\u306e\u5909\u66f4\u304c\u7a0e\u52d9\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\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=\"#4\">\u5f15\u5f53\u91d1\u306e4\u8981\u4ef6<\/a><\/li><li><a href=\"#i\">\u5f15\u5f53\u91d1\u306e\u610f\u7fa9<\/a><\/li><li><a href=\"#i-2\">\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306e\u610f\u7fa9\u3068\u306f<\/a><\/li><li><a href=\"#i-3\">\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306e\u5b9f\u52d9<\/a><\/li><li><a href=\"#i-4\">\u6539\u6b63\u524d\u306e\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306e\u53d6\u308a\u6271\u3044<\/a><\/li><li><a href=\"#80\">\u8acb\u6c42\u66f8\u767a\u884c\u696d\u52d9\u309280%\u524a\u6e1b\u3059\u308b\u65b9\u6cd5\u3068\u306f\uff1f<\/a><ul><li><ul><li><a href=\"#i-5\">\u7121\u6599\u3067\u306f\u3058\u3081\u308b\u8acb\u6c42\u7ba1\u7406\n        \n        \u30af\u30ed\u30b8\u30ab\u30ac\u30a4\u30c9\u30d6\u30c3\u30af<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#i-6\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96<\/a><\/li><li><a href=\"#i-7\">\u5f93\u6765\u306e\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u300c\u53ce\u76ca\u300d\u306e\u5b9a\u7fa9<\/a><\/li><li><a href=\"#i-8\">\u53ce\u76ca\u306b\u95a2\u3059\u308b\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6539\u6b63\u5185\u5bb9<\/a><\/li><li><a href=\"#i-9\">\u4f1a\u8a08\u57fa\u6e96\u306e\u5909\u66f4\u3068\u7a0e\u52d9\u3078\u306e\u5f71\u97ff<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"4\">\u5f15\u5f53\u91d1\u306e4\u8981\u4ef6<\/span><\/h2>\n\n\n\n<p>\u7d4c\u7406\u306e\u5b9f\u52d9\u306b\u304a\u3044\u3066\u3001\u300c\u8cde\u4e0e\u5f15\u5f53\u91d1\u300d\u3084\u300c\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u300d\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u5f15\u5f53\u91d1\u3092\u76ee\u306b\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u5f15\u5f53\u91d1\u300d\u3068\u3044\u3046\u52d8\u5b9a\u3092\u7c21\u5358\u306b\u8aac\u660e\u3059\u308b\u3068\u3001\u300c\u5c06\u6765\u306b\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u7279\u5b9a\u306e\u8cbb\u7528\u307e\u305f\u306f\u640d\u5931\u306b\u5099\u3048\u3066\u3042\u3089\u304b\u3058\u3081\u6e96\u5099\u3057\u3066\u304a\u304f\u898b\u7a4d\u91d1\u984d\u300d\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u5f15\u5f53\u91d1\u306f\u4e0b\u8a18\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u5c06\u6765\u306e\u7279\u5b9a\u306e\u8cbb\u7528\u53c8\u306f\u640d\u5931\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u305d\u306e\u767a\u751f\u304c\u5f53\u671f\u4ee5\u524d\u306e\u4e8b\u8c61\u306b\u8d77\u56e0\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u305d\u306e\u767a\u751f\u306e\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3053\u3068<\/li>\n\n\n\n<li>\u305d\u306e\u91d1\u984d\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068<\/li>\n<\/ul>\n\n\n\n<p>\u51fa\u5178\uff1a\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u6ce8\u89e3\uff08\u662d\u548c57\u5e744\u670820\u65e5\u3000\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff09\u3000\u6ce818<\/p>\n\n\n\n<h2 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class=\"wp-block-heading\"><span id=\"i-2\"><strong>\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306e\u610f\u7fa9\u3068<\/strong>\u306f<\/span><\/h2>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u3001\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5f15\u5f53\u91d1\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u5546\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u969b\u3001\u8cb7\u3044\u623b\u3057\u7279\u7d04\u4ed8\u304d\u3067\u58f2\u5374\u3057\u3001\u8ca9\u58f2\u5e97\u306f\u58f2\u308c\u6b8b\u3063\u305f\u5546\u54c1\u3092\u4ed5\u5165\u5148\u306b\u8fd4\u54c1\u3067\u304d\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u53d6\u5f15\u5f62\u614b\u306f\u51fa\u7248\u793e\u3084\u51fa\u7248\u53d6\u6b21\u696d\u3001\u533b\u85ac\u54c1\u3001\u8fb2\u85ac\u3001\u5316\u7ca7\u54c1\u3001\u30a2\u30d1\u30ec\u30eb\u696d\u754c\u3067\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u672c\u306e\u8ca9\u58f2\u306b\u304a\u3044\u3066\u3001\u66f8\u5e97\u306f\u51fa\u7248\u793e\u3084\u51fa\u7248\u53d6\u6b21\u304b\u3089\u672c\u3092\u4ed5\u5165\u308c\u3066\u8ca9\u58f2\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u58f2\u308c\u6b8b\u3063\u305f\u5834\u5408\u306f\u51fa\u7248\u793e\u00b7\u51fa\u7248\u53d6\u6b21\u306b\u8fd4\u54c1\u3059\u308b\u3068\u3044\u3046\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u3042\u3089\u304b\u3058\u3081\u8fd4\u54c1\u3055\u308c\u308b\u984d\u3092\u898b\u7a4d\u3082\u3063\u3066\u8a08\u4e0a\u3057\u3066\u304a\u304f\u306e\u304c\u300c\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u53d6\u308a\u6c7a\u3081\u3084\u5546\u7fd2\u6163\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u58f2\u4e0a\u00b7\u53ce\u76ca\u306f\u8fd4\u54c1\u306b\u3088\u308a\u6e1b\u5c11\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u8fd4\u54c1\u3092\u8003\u616e\u305b\u305a\u306b\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u7d50\u679c\u7684\u306b\u904e\u5927\u306a\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u8cb7\u623b\u3057\u306b\u3088\u308b\u640d\u5931\u3092\u4e88\u3081\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3001\u8cbb\u7528\u53ce\u76ca\u5bfe\u5fdc\u306e\u539f\u5247\u306e\u89b3\u70b9\u304b\u3089\u5408\u7406\u7684\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u3001\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u304c\u884c\u308f\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-3\"><strong>\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306e\u5b9f\u52d9<\/strong><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"\/invoice\/wp-content\/uploads\/2022\/03\/corporate-tax-law-revision-1024x1024.png\" alt=\"\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306e\u5b9f\u52d9\" class=\"wp-image-5026\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/03\/corporate-tax-law-revision-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/03\/corporate-tax-law-revision-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/03\/corporate-tax-law-revision-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/03\/corporate-tax-law-revision-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/03\/corporate-tax-law-revision.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u91d1\u984d\u306f\u3001\u5f53\u671f\u306b\u8ca9\u58f2\u3057\u305f\u88fd\u54c1\u00b7\u5546\u54c1\u306e\u3046\u3061\u3001\u7fcc\u671f\u306b\u8fd4\u54c1\u3055\u308c\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u90e8\u5206\u306e\u8ca9\u58f2\u76ca\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3067\u3059\u3002\u904e\u53bb\u306e\u5b9f\u7e3e\u3084\u305d\u306e\u4ed6\u306e\u5206\u6790\u306b\u3088\u308a\u3001\u8fd4\u54c1\u7387\u3092\u7b97\u51fa\u3057\u3066\u898b\u7a4d\u3082\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u3092100\u4e07\u5186\u8a2d\u5b9a\u3059\u308b\u5834\u5408\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u4ed5\u8a33\u3067\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u7e70\u5165\u984d\uff1a100\u4e07\u5186\u3000\u3000\u3000\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\uff1a100\u4e07\u5186<\/p>\n\n\n\n<p>\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u6d41\u52d5\u8ca0\u50b5\u306e\u90e8\u306b\u8868\u793a\u3055\u308c\u307e\u3059\u3002\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u7e70\u5165\u984d\u306f\u3001\u5f53\u671f\u306b\u8a08\u4e0a\u3055\u308c\u305f\u8ca9\u58f2\u76ca\u304c\u7fcc\u671f\u306e\u8fd4\u54c1\u306b\u3088\u308a\u30de\u30a4\u30ca\u30b9\u3055\u308c\u308b\u3053\u3068\u306b\u5bfe\u3059\u308b\u5f15\u5f53\u91d1\u306e\u305f\u3081\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u58f2\u4e0a\u7dcf\u5229\u76ca\u306e\u4e0b\u306b\u8868\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-4\"><strong>\u6539\u6b63\u524d\u306e\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306e\u53d6\u308a\u6271\u3044<\/strong><\/span><\/h2>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5f93\u6765\u306f\u3001\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u7e70\u5165\u984d\u306f\u3001\u7e70\u5165\u9650\u5ea6\u984d\u307e\u3067\u640d\u91d1\u7b97\u5165\uff08\u7a0e\u91d1\u8a08\u7b97\u72b6\u306e\u8cbb\u7528\u3068\u3057\u3066\u6271\u3046\uff09\u304c\u53ef\u80fd\u3067\u3057\u305f\u3002\u3064\u307e\u308a\u3001\u9650\u5ea6\u984d\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u304c\u7a0e\u52d9\u4e0a\u3082\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u3088\u3063\u3066\u3001\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306f\u5ec3\u6b62\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u3001\u307e\u305a\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u6982\u8981\u3092\u304a\u3055\u3089\u3044\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div class=\"border-box-arround border-main mb-4 in-blog pt0\">\n  <h2><span id=\"80\">\n    <strong>\u8acb\u6c42\u66f8\u767a\u884c\u696d\u52d9<\/strong>\u3092<span class=\"inline-block\"><strong>80%\u524a\u6e1b<\/strong>\u3059\u308b\u65b9\u6cd5\u3068\u306f\uff1f<\/span>\n  <\/span><\/h2>\n  <div class=\"mdl-grid\">\n    <div class=\"mdl-cell mdl-cell--5-col\">\n      <img decoding=\"async\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/03\/img_guidebook.png\" alt=\"\u7121\u6599\u3067\u306f\u3058\u3081\u308b\u8acb\u6c42\u7ba1\u7406\" width=\"686\" height=\"777\">\n    <\/div>\n    <div class=\"mdl-cell mdl-cell--7-col\">\n      <h4 class=\"mt0\"><span id=\"i-5\">\n        <small>\u7121\u6599\u3067\u306f\u3058\u3081\u308b\u8acb\u6c42\u7ba1\u7406<\/small>\n        <br>\n        \u30af\u30ed\u30b8\u30ab\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\n      <\/span><\/h4>\n      <div class=\"mbText\">\u300c\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u300d\u306e\u8a73\u3057\u3044\u5185\u5bb9\u304c\u308f\u304b\u308b\u8cc7\u6599\u3092\u3054\u7528\u610f\u3057\u307e\u3057\u305f\u3002<\/div>\n      <ul class=\"mt0 mb0\">\n        <li class=\"fs12\">\u8acb\u6c42\u696d\u52d9\u306e\u8ab2\u984c\u3068\u89e3\u6c7a\u65b9\u6cd5<\/li>\n        <li class=\"fs12\">\u7406\u60f3\u7684\u306a\u8acb\u6c42\u696d\u52d9\u30d5\u30ed\u30fc<\/li>\n        <li class=\"fs12\">\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u306e\u4e3b\u306a\u6a5f\u80fd<\/li>\n        <li class=\"fs12\">\u8acb\u6c42\u696d\u52d9\u309280%\u524a\u6e1b\u3057\u305f\u5c0e\u5165\u4e8b\u4f8b<\/li>\n        <li class=\"fs12\">\u5c0e\u5165\u307e\u3067\u306e\u6d41\u308c<\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n  <div><a href=\"https:\/\/kurojica.com\/invoice\/document?utm_source=blog&utm_medium=cta&utm_campaign=insert\" class=\"mdl-button btn-middle btn-accent btn-middle-large wide\" target=\"_blank\" rel=\"noopener\">\u8cc7\u6599\u3092\u7121\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a>\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-6\"><strong>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96<\/strong><\/span><\/h2>\n\n\n\n<p>2018\u5e743\u670830\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306b\u3088\u308a\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u304a\u3088\u3073\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002\u539f\u5247\u9069\u7528\u306f2021\u5e744\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u5e74\u5ea6\u304b\u3089\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u3001\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306f\u8ca9\u58f2\u5bfe\u4fa1\uff08\u53ce\u76ca\uff09\u3092\u5909\u52d5\u3055\u308c\u308b\u8981\u56e0\u3068\u3057\u3066\u8003\u616e\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u8fd4\u54c1\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8ca9\u58f2\u6642\u306e\u58f2\u4e0a\u304b\u3089\u5f15\u3044\u3066\u304a\u304f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_02.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_02.pdf\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-7\"><strong>\u5f93\u6765\u306e\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u300c\u53ce\u76ca\u300d\u306e\u5b9a\u7fa9<\/strong><\/span><\/h2>\n\n\n\n<p>\u5f93\u6765\u306f\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b\u53ce\u76ca\uff08\u76ca\u91d1\uff09\u306e\u8a8d\u8b58\u306b\u3064\u3044\u3066\u3001\u300c\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u3042\u308b\u3082\u306e\u3092\u9664\u304d\u3001\u8cc7\u7523\u306e\u6c4e\u611b\u3001\u6709\u511f\u307e\u305f\u306f\u7121\u511f\u306b\u3088\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u3001\u305d\u306e\u4ed6\u306e\u53d6\u5f15\u3067\u8cc7\u672c\u306a\u3069\u53d6\u5f15\u4ee5\u5916\u3082\u306e\u306b\u304b\u304b\u308f\u308b\u53ce\u76ca\u306e\u984d\u300d\u3068\u3059\u308b\u65e8\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u307e\u305f\uff14\u9805\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u53ce\u76ca\u984d\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u7684\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u300d\u306b\u5f93\u3063\u3066\u884c\u3046\u3079\u304d\u3053\u3068\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u3044\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3057\u3066\u306f\u3001\u5f93\u6765\u306f\u4f1a\u8a08\u4e0a\u3068\u7a0e\u52d9\u4e0a\u3067\u5927\u304d\u306a\u9055\u3044\u306f\u306a\u304b\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span 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