{"id":7842,"date":"2023-04-05T11:30:00","date_gmt":"2023-04-05T02:30:00","guid":{"rendered":"https:\/\/kurojica.com\/invoice\/?post_type=blog&#038;p=7842"},"modified":"2023-04-28T14:48:21","modified_gmt":"2023-04-28T05:48:21","slug":"%e9%95%b7%e6%9c%9f%e5%89%8d%e6%89%95%e8%b2%bb%e7%94%a8%e3%81%ae%e4%bb%95%e8%a8%b3%e3%82%84%e5%8b%98%e5%ae%9a%e7%a7%91%e7%9b%ae%e3%82%92%e5%be%b9%e5%ba%95%e8%a7%a3%e8%aa%ac%ef%bc%81%e5%89%8d%e6%89%95","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/7842\/","title":{"rendered":"\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u4ed5\u8a33\u3084\u52d8\u5b9a\u79d1\u76ee\u3092\u5fb9\u5e95\u89e3\u8aac\uff01\u524d\u6255\u8cbb\u7528\u3068\u306e\u9055\u3044\u3063\u3066\uff1f"},"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\/04\/Long-term-prepaid-expenses-main-1024x538.png\" alt=\"\" class=\"wp-image-7844\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/Long-term-prepaid-expenses-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/Long-term-prepaid-expenses-main-400x210.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/Long-term-prepaid-expenses-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/Long-term-prepaid-expenses-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\/\" title=\"\">\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>\u4f1a\u793e\u306e\u65e5\u3005\u306e\u53d6\u5f15\u306e\u4e2d\u3067\u3001\u304a\u91d1\u3092\u5148\u6255\u3044\u3057\u305f\u308a\u5f8c\u6255\u3044\u3057\u305f\u308a\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u305b\u3093\u304b\u3002\u5148\u6255\u3044\u3084\u5f8c\u6255\u3044\u3092\u3057\u305f\u3068\u304d\u306b\u4f7f\u7528\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3092\u3001\u300c\u7d4c\u904e\u52d8\u5b9a\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7d4c\u904e\u52d8\u5b9a\u306f\u3001\u300c\u304a\u91d1\u306e\u52d5\u304d\u300d\u3068\u300c\u8a08\u4e0a\u3059\u3079\u304d\u53ce\u76ca\u3084\u8cbb\u7528\u300d\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u30ba\u30ec\u3092\u8abf\u6574\u3059\u308b\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u4eca\u56de\u306f\u3001\u7d4c\u904e\u52d8\u5b9a\u306e\u4e00\u3064\u3067\u3042\u308b\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u306b\u3064\u3044\u3066\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u306e\u610f\u5473\u3092\u304d\u3061\u3093\u3068\u7406\u89e3\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u3001\u8aa4\u3063\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u3057\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3053\u306e\u8a18\u4e8b\u306f\u7d4c\u7406\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u5fc5\u898b\u306e\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\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\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u306f<\/a><ul><li><a href=\"#i-2\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u524d\u6255\u8cbb\u7528\u3068\u306e\u9055\u3044<\/a><\/li><li><a href=\"#i-3\">\u30ef\u30f3\u30fb\u30a4\u30e4\u30fc\u30fb\u30eb\u30fc\u30eb\u3068\u306f<\/a><\/li><li><a href=\"#i-4\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u4f8b<\/a><\/li><\/ul><\/li><li><a href=\"#i-5\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u7e70\u5ef6\u8cc7\u7523\u306e\u9055\u3044<\/a><ul><li><a href=\"#i-6\">\u4f1a\u8a08\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u3068\u7a0e\u52d9\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523<\/a><\/li><li><a href=\"#i-7\">\u7e70\u5ef6\u8cc7\u7523\u306e\u52d8\u5b9a\u79d1\u76ee<\/a><\/li><\/ul><\/li><li><a href=\"#i-8\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406<\/a><ul><li><a href=\"#i-9\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u4ed5\u8a33\u65b9\u6cd5\u2461\uff1a\u652f\u6255\u3044\u6642\u306b\u8cbb\u7528\u79d1\u76ee\u3067\u51e6\u7406<\/a><\/li><li><a href=\"#i-10\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u4ed5\u8a33\u65b9\u6cd5\u2462\uff1a\u652f\u6255\u3044\u6642\u306b\u9577\u671f\u524d\u6255\u8cbb\u7528\u3067\u51e6\u7406<\/a><\/li><li><a href=\"#i-11\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u4ed5\u8a33\u65b9\u6cd5\u2463\uff1a\u7a0e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u51e6\u7406<\/a><\/li><li><a href=\"#i-12\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8868\u793a<\/a><\/li><\/ul><\/li><li><a href=\"#i-13\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u7559\u610f\u70b9<\/a><ul><li><a href=\"#i-14\">\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u53d6\u308c\u306a\u3044\u30ea\u30b9\u30af<\/a><\/li><li><a href=\"#i-15\">\u4f1a\u8a08\u51e6\u7406\u3092\u8aa4\u308b\u30ea\u30b9\u30af\u306b\u7559\u610f<\/a><\/li><li><a href=\"#i-16\">\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068\u306b\u7559\u610f<\/a><\/li><\/ul><\/li><li><a href=\"#i-17\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u306f<\/span><\/h2>\n\n\n\n<p>\u300c\u524d\u6255\u8cbb\u7528\u300d\u3068\u306f\u3001\u4f1a\u793e\u304c\u7d4c\u8cbb\u3092\u5148\u6255\u3044\u3059\u308b\u3068\u304d\u306b\u4f7f\u7528\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u5c06\u6765\u63d0\u4f9b\u3055\u308c\u308b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u4f01\u696d\u304c\u5148\u306b\u652f\u6255\u3046\u3082\u306e\u3067\u3059\u3002\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u5f8c\u3067\u4f7f\u7528\u307e\u305f\u306f\u6d88\u8cbb\u3055\u308c\u308b\u3082\u306e\u306b\u5bfe\u3057\u3066\u3001\u524d\u3082\u3063\u3066\u652f\u6255\u308f\u308c\u305f\u304a\u91d1\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u3059\u3079\u3066\u306e\u524d\u6255\u8cbb\u7528\u304c\u540c\u3058\u3067\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u3068\u306f\u3001\u5f53\u671f\u306e\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u30891\u5e74\u3092\u8d85\u3048\u3066\u4f7f\u7528\u3055\u308c\u308b\u524d\u6255\u8cbb\u7528\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-2\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u524d\u6255\u8cbb\u7528\u3068\u306e\u9055\u3044<\/span><\/h3>\n\n\n\n<p>\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u524d\u6255\u8cbb\u7528\u3068\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u8868\u3067\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">\u5f53\u671f<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u7fcc\u671f<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u7fcc\u3005\u671f\u4ee5\u964d<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u300c\u5f53\u671f\u306e\u8cbb\u7528\u300d<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u300c\u524d\u6255\u8cbb\u7528\u300d<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3042\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u4f7f\u7528\u3067\u304d\u308b\u8cbb\u7528\u30923\u5e74\u5206\u307e\u3068\u3081\u3066\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u5f53\u671f\u5206\u306f\u300c\u5f53\u671f\u306e\u8cbb\u7528\u300d\u3001\u7fcc\u671f\u5206\u306f\u300c\u524d\u6255\u8cbb\u7528\u300d\u3001\u7fcc\u3005\u671f\u4ee5\u964d\u5206\u306f\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u306f\u3001\u4e8b\u524d\u306b\u652f\u6255\u308f\u308c1\u5e74\u3092\u8d85\u3048\u308b\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u4f7f\u7528\u3055\u308c\u308b\u8cbb\u7528\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5f8c\u307b\u3069\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u304c\u3001\u524d\u6255\u8cbb\u7528\u3068\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u9055\u3044\u3092\u7406\u89e3\u3057\u3066\u533a\u5225\u3059\u308b\u3053\u3068\u304c\u3001\u6b63\u3057\u3044\u4f1a\u8a08\u51e6\u7406\u3092\u3059\u308b\u305f\u3081\u306b\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-3\">\u30ef\u30f3\u30fb\u30a4\u30e4\u30fc\u30fb\u30eb\u30fc\u30eb\u3068\u306f<\/span><\/h3>\n\n\n\n<p>\u30ef\u30f3\u30fb\u30a4\u30e4\u30fc\u30fb\u30eb\u30fc\u30eb\u3068\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u3001\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u56de\u53ce\u3084\u652f\u6255\u3044\u304c\u3067\u304d\u308b\u304b\u306b\u3088\u3063\u3066\u5206\u985e\u3059\u308b\u4f1a\u8a08\u4e0a\u306e\u30eb\u30fc\u30eb\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306e\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u300c\u6d41\u52d5\u8cc7\u7523\u30fb\u6d41\u52d5\u8ca0\u50b5\u300d\u30011\u5e74\u8d85\u306e\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u300c\u56fa\u5b9a\u8cc7\u7523\u30fb\u56fa\u5b9a\u8ca0\u50b5\u300d\u306b\u5206\u985e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u4f7f\u7528\u3067\u304d\u308b\u524d\u6255\u8cbb\u7528\u306f\u300c\u6d41\u52d5\u8cc7\u7523\u300d\u30011\u5e74\u3092\u8d85\u3048\u3066\u30b5\u30fc\u30d3\u30b9\u3092\u4f7f\u7528\u3067\u304d\u308b\u9577\u671f\u524d\u6255\u8cbb\u7528\u306f\u300c\u56fa\u5b9a\u8cc7\u7523\u300d\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-4\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u4f8b<\/span><\/h3>\n\n\n\n<p>\u4f1a\u793e\u306f\u3001\u7279\u5b9a\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u9577\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u4eab\u53d7\u3059\u308b\u305f\u3081\u306b\u5148\u6255\u3044\u3059\u308b\u3053\u3068\u3067\u3001\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306a\u4f8b\u3092\u6319\u3052\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u4fdd\u967a\u6599<\/td><td>3\u5e74\u5206\u306e\u706b\u707d\u4fdd\u967a\u6599\u3092\u4e00\u62ec\u3067\u652f\u6255\u3046<\/td><\/tr><tr><td>\u8cc3\u6599<\/td><td>5\u5e74\u5206\u306e\u30aa\u30d5\u30a3\u30b9\u30b9\u30da\u30fc\u30b9\u306e\u8cc3\u6599\u3092\u4e00\u62ec\u3067\u652f\u6255\u3046<\/td><\/tr><tr><td>\u901a\u4fe1\u6599<\/td><td>2\u5e74\u5951\u7d04\u306e\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u901a\u4fe1\u30b5\u30fc\u30d3\u30b9\u6599\u3092\u4e00\u62ec\u3067\u652f\u6255\u3046<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4ee5\u4e0a\u306e\u4f8b\u306f\u3001\u9577\u671f\u9593\u306e\u5951\u7d04\u3092\u3059\u308b\u3053\u3068\u3067\u5272\u5f15\u6599\u91d1\u3092\u78ba\u4fdd\u3067\u304d\u308b\u3053\u3068\u304b\u3089\u3001\u4f1a\u793e\u3067\u306f\u3088\u304f\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-5\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u7e70\u5ef6\u8cc7\u7523\u306e\u9055\u3044<\/span><\/h2>\n\n\n\n<p>\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u7e70\u5ef6\u8cc7\u7523\u306f\u3088\u304f\u6df7\u540c\u3055\u308c\u3084\u3059\u3044\u306e\u3067\u3001\u3053\u3053\u304b\u3089\u306f\u9055\u3044\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-6\">\u4f1a\u8a08\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u3068\u7a0e\u52d9\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523<\/span><\/h3>\n\n\n\n<p>\u7e70\u5ef6\u8cc7\u7523\u306b\u306f\u3001\u300c\u4f1a\u8a08\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u300d\u3068\u300c\u7a0e\u52d9\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u300d\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7a0e\u52d9\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u306f\u3001\u4f1a\u8a08\u4e0a\u306f\u305d\u306e\u6027\u683c\u4e0a\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u5177\u4f53\u4f8b\u3092\u793a\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u4f1a\u8a08\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523<\/td><td>\u30fb\u5275\u696d\u8cbb <br>\u30fb\u958b\u696d\u8cbb <br>\u30fb\u958b\u767a\u8cbb <br>\u30fb\u682a\u5f0f\u4ea4\u4ed8\u8cbb <br>\u30fb\u793e\u50b5\u767a\u884c\u8cbb<\/td><\/tr><tr><td>\u7a0e\u52d9\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\uff08\u4f8b\uff09<\/td><td>\u30fb\u5171\u540c\u7684\u65bd\u8a2d\u306e\u8a2d\u7f6e\u307e\u305f\u306f\u6539\u826f\u306e\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u8cbb\u7528 <br>\u30fb\u5efa\u7269\u3092\u8cc3\u501f\u3059\u308b\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u6a29\u5229\u91d1\u7b49 <br>\u30fb\u96fb\u5b50\u8a08\u7b97\u6a5f\u305d\u306e\u4ed6\u306e\u6a5f\u5668\u306e\u8cc3\u501f\u306b\u4f34\u3063\u3066\u652f\u51fa\u3059\u308b\u8cbb\u7528 <br>\u30fb\u30ce\u30a6\u30cf\u30a6\u306e\u982d\u91d1\u7b49 <br>\u30fb\u5e83\u544a\u5ba3\u4f1d\u7528\u306b\u4f9b\u3059\u308b\u8cc7\u7523\u3092\u8d08\u4e0e\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u751f\u305a\u308b\u8cbb\u7528 \u306a\u3069<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f1a\u8a08\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u306f\u3001\u2460\u5275\u7acb\u8cbb\u3001\u2461\u958b\u696d\u8cbb\u3001\u2462\u958b\u767a\u8cbb\u3001\u2463\u682a\u5f0f\u4ea4\u4ed8\u8cbb\u3001\u2464\u793e\u50b5\u767a\u884c\u8cbb\u306e5\u3064\u306b\u9650\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7a0e\u52d9\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u306e\u4f8b\u3067\u6319\u3052\u305f\u3082\u306e\u306f\u4f1a\u8a08\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u3068\u3057\u3066\u6271\u308f\u308c\u305a\u3001\u300c\u30b5\u30fc\u30d3\u30b9\u306e\u52b9\u679c\u304c1\u5e74\u3092\u8d85\u3048\u308b\u300d\u3068\u3044\u3046\u6027\u683c\u4e0a\u3001\uff62\u9577\u671f\u524d\u6255\u8cbb\u7528\uff63\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-7\">\u7e70\u5ef6\u8cc7\u7523\u306e\u52d8\u5b9a\u79d1\u76ee<\/span><\/h3>\n\n\n\n<p>\u7e70\u5ef6\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u4f7f\u3046\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><br><\/td><td>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u52d8\u5b9a\u79d1\u76ee<\/td><td>\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u52d8\u5b9a\u79d1\u76ee\u3000<\/td><\/tr><tr><td>\u4f1a\u8a08\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u3000<\/td><td>\u5275\u696d\u8cbb\u3001\u958b\u696d\u8cbb\u3001\u958b\u767a\u8cbb\u3001\u682a\u5f0f\u4ea4\u4ed8\u8cbb\u3001\u793e\u50b5\u767a\u884c\u8cbb<\/td><td>\u7e70\u5ef6\u8cc7\u7523\u511f\u5374<\/td><\/tr><tr><td>\u7a0e\u52d9\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523<\/td><td>\u9577\u671f\u524d\u6255\u8cbb\u7528 <br>\uff08\u5171\u540c\u65bd\u8a2d\u306e\u8a2d\u7f6e\u8cbb\u7528\u3001\u30ce\u30a6\u30cf\u30a6\u306e\u982d\u91d1\u306a\u3069\uff09<\/td><td>\u9577\u671f\u524d\u6255\u8cbb\u7528\u511f\u5374<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u7a0e\u52d9\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8cbb\u7528\u306e\u52b9\u679c\u306e\u53ca\u3076\u671f\u9593\u306b\u5fdc\u3058\u3066\u5747\u7b49\u511f\u5374\u3055\u308c\u307e\u3059\u3002\u511f\u5374\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u6cd5\u3067\u7a2e\u985e\u3054\u3068\u306b\u6240\u5b9a\u306e\u5e74\u6570\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/08\/08_02.htm\" target=\"_blank\" rel=\"noopener\" title=\"\">\u56fd\u7a0e\u5e81\uff5c\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u671f\u9593<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-8\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406<\/span><\/h2>\n\n\n\n<p>\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u4ed5\u8a33\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6c7a\u7b97\u671f\u672b\u306b\u306f\u3001\u6642\u9593\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u300c\u5f53\u671f\u306e\u8cbb\u7528\u300d\u30011\u5e74\u4ee5\u5185\u306b\u5230\u6765\u3059\u308b\u90e8\u5206\u306f\u300c\u524d\u6255\u8cbb\u7528\u300d\u30011\u5e74\u8d85\u306b\u5230\u6765\u3059\u308b\u90e8\u5206\u306f\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u5177\u4f53\u4f8b\u3092\u7528\u3044\u3066\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u4f8b1-1\uff093\u5e74\u5951\u7d04\u306e\u706b\u707d\u4fdd\u967a\u6599\u30921\u67081\u65e5\u306b\u5951\u7d04\u3057\u3001\u4fdd\u967a\u6599900,000\u5186\uff083\u5e74\u6255\u3044\uff09\u3092\u652f\u6255\u3063\u305f\u3002\uff08\u4f1a\u8a08\u671f\u9593\uff1a4\u67081\u65e5\uff5e3\u670831\u65e5\uff09<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u4fdd\u967a\u6599<\/td><td>900,000\u5186<\/td><td>\u73fe\u91d1\u9810\u91d1<\/td><td>900,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f8b1-2\uff09\u6c7a\u7b97\u6642\uff083\u670831\u65e5\uff09\u306b\u7fcc\u671f\u5206\u3092\u524d\u6255\u8cbb\u7528\u306b\u3001\u7fcc\u671f\u4ee5\u964d\u5206\u3092\u9577\u671f\u524d\u6255\u8cbb\u7528\u306b\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr>\n\t\t\t<td>\u501f\u65b9<\/td>\n\t\t\t<td>\u91d1\u984d<\/td>\n\t\t\t<td>\u8cb8\u65b9<\/td>\n\t\t\t<td>\u91d1\u984d<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td>\u524d\u6255\u8cbb\u7528<\/td>\n\t\t\t<td>300,000\u5186<\/td>\n\t\t\t<td rowspan=\"2\">\u4fdd\u967a\u6599<\/td>\n\t\t\t<td rowspan=\"2\">825,000\u5186<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td>\u9577\u671f\u524d\u6255\u8cbb\u7528<\/td>\n\t\t\t<td>525,000\u5186<\/td>\n\t\t<\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul>\n<li>\u5f53\u671f\u306e\u8cbb\u7528\u306f\u3001900,000\u5186\u00f736\u30f6\u6708\u00d73\u30f6\u6708\uff081\u6708\uff5e3\u6708\u5206\uff09\uff1d75,000\u5186<\/li>\n\n\n\n<li>\u7fcc\u671f\u306e\u8cbb\u7528\u306f\u3001900,000\u5186\u00f736\u30f6\u6708\u00d712\u30f6\u6708\uff08\u7fcc4\u6708\uff5e12\u30f6\u6708\u5206\uff09\uff1d300,000\u5186<\/li>\n\n\n\n<li>\u7fcc\u3005\u671f\u4ee5\u964d\u306e\u8cbb\u7528\u306f\u3001900,000\u5186\u00f736\u30f6\u6708\u00d721\u30f6\u6708\uff08\u7fcc\u30054\u6708\uff5e21\u30f6\u6708\u5206\uff09\uff1d525,000\u5186<\/li>\n\n\n\n<li>\u5f53\u671f\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u4fdd\u967a\u6599\u306b\u3001900,000\u5186\uff0d825,000\u5186\uff1d75,000\u5186\u3092\u8a08\u4e0a<\/li>\n<\/ul>\n\n\n\n<p>\u4f8b1-3\uff09\u7fcc\u671f\u9996\uff084\u67081\u65e5\uff09\u306b\u632f\u66ff\u51e6\u7406\u3092\u884c\u3063\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr>\n\t\t\t<td>\u501f\u65b9<\/td>\n\t\t\t<td>\u91d1\u984d<\/td>\n\t\t\t<td>\u8cb8\u65b9<\/td>\n\t\t\t<td>\u91d1\u984d<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td rowspan=\"2\">\u4fdd\u967a\u6599<\/td>\n\t\t\t<td rowspan=\"2\">825,000\u5186<\/td>\n\t\t\t<td>\u524d\u6255\u8cbb\u7528<\/td>\n\t\t\t<td>300,000\u5186<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td>\u9577\u671f\u524d\u6255\u8cbb\u7528<\/td>\n\t\t\t<td>525,000\u5186<\/td>\n\t\t<\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul>\n<li>\u7fcc\u671f\u9996\u306b\u6c7a\u7b97\u6642\u3068\u53cd\u5bfe\u306e\u632f\u66ff\u4ed5\u8a33\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u524d\u6255\u8cbb\u7528\u3068\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u6b8b\u9ad8\u306f\u6d88\u53bb\u3055\u308c\u300133\u30f6\u6708\u5206\u306e\u8cbb\u7528\uff08\u4fdd\u967a\u6599\uff09825,000\u5186\u304c\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u7fcc\u671f\u672b\u306e\u6c7a\u7b97\u6642\u306b\u6539\u3081\u3066\u4f8b1-2\uff09\u306e\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-9\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u4ed5\u8a33\u65b9\u6cd5\u2461\uff1a\u652f\u6255\u3044\u6642\u306b\u8cbb\u7528\u79d1\u76ee\u3067\u51e6\u7406<\/span><\/h3>\n\n\n\n<p>\u4f8b2-1\uff092\u5e74\u5951\u7d04\u306e\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u3092\u30016\u67081\u65e5\u306b180,000\u5186\uff082\u5e74\u6255\u3044\uff09\u3092\u652f\u6255\u3063\u305f\u3002\uff08\u4f1a\u8a08\u671f\u9593\uff1a4\u67081\u65e5\uff5e3\u670831\u65e5\uff09<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u901a\u4fe1\u8cbb<\/td><td>180,000\u5186<\/td><td>\u73fe\u91d1\u9810\u91d1<\/td><td>180,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f8b2-2\uff09\u6c7a\u7b97\u6642\uff083\u670831\u65e5\uff09\u306b\u7fcc\u671f\u5206\u3092\u524d\u6255\u8cbb\u7528\u306b\u3001\u7fcc\u671f\u4ee5\u964d\u5206\u3092\u9577\u671f\u524d\u6255\u8cbb\u7528\u306b\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr>\n\t\t\t<td>\u501f\u65b9<\/td>\n\t\t\t<td>\u91d1\u984d<\/td>\n\t\t\t<td>\u8cb8\u65b9<\/td>\n\t\t\t<td>\u91d1\u984d<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td>\u524d\u6255\u8cbb\u7528<\/td>\n\t\t\t<td>90,000\u5186<\/td>\n\t\t\t<td rowspan=\"2\">\u901a\u4fe1\u8cbb<\/td>\n\t\t\t<td rowspan=\"2\">105,000\u5186<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td>\u9577\u671f\u524d\u6255\u8cbb\u7528<\/td>\n\t\t\t<td>15,000\u5186<\/td>\n\t\t<\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul>\n<li>\u5f53\u671f\u306e\u8cbb\u7528\u306f\u3001180,000\u5186\u00f724\u30f6\u6708\u00d710\u30f6\u6708\uff086\u6708\uff5e3\u6708\u5206\uff09\uff1d75,000\u5186<\/li>\n\n\n\n<li>\u7fcc\u671f\u5206\u306e\u8cbb\u7528\u306f\u3001180,000\u5186\u00f724\u30f6\u6708\u00d712\u30f6\u6708\uff08\u7fcc4\u6708\uff5e12\u30f6\u6708\u5206\uff09\uff1d90,000\u5186<\/li>\n\n\n\n<li>\u7fcc\u3005\u671f\u4ee5\u964d\u306e\u8cbb\u7528\u306f\u3001180,000\u5186\u00f724\u30f6\u6708\u00d72\u30f6\u6708\uff08\u7fcc\u30054\u6708\uff5e2\u30f6\u6708\u5206\uff09\uff1d15,000\u5186<\/li>\n\n\n\n<li>\u5f53\u671f\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u901a\u4fe1\u8cbb\u306b\u3001180,000\u5186\uff0d105,000\u5186\uff1d75,000\u5186\u3092\u8a08\u4e0a<\/li>\n<\/ul>\n\n\n\n<p>\u4f8b2-3\uff0e\u7fcc\u671f\u9996\uff084\u67081\u65e5\uff09\u306b\u632f\u66ff\u51e6\u7406\u3092\u884c\u3063\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr>\n\t\t\t<td>\u501f\u65b9<\/td>\n\t\t\t<td>\u91d1\u984d<\/td>\n\t\t\t<td>\u8cb8\u65b9<\/td>\n\t\t\t<td>\u91d1\u984d<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td rowspan=\"2\">\u901a\u4fe1\u8cbb<\/td>\n\t\t\t<td rowspan=\"2\">105,000\u5186<\/td>\n\t\t\t<td>\u524d\u6255\u8cbb\u7528<\/td>\n\t\t\t<td>90,000\u5186<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td>\u9577\u671f\u524d\u6255\u8cbb\u7528<\/td>\n\t\t\t<td>15,000\u5186<\/td>\n\t\t<\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul>\n<li>\u7fcc\u671f\u9996\u306b\u6c7a\u7b97\u6642\u3068\u53cd\u5bfe\u306e\u632f\u66ff\u4ed5\u8a33\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u524d\u6255\u8cbb\u7528\u306e\u6b8b\u9ad8\u306f\u6d88\u53bb\u3055\u308c\u300114\u30f6\u6708\u5206\u306e\u8cbb\u7528\uff08\u901a\u4fe1\u8cbb\uff09105,000\u5186\u304c\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u7fcc\u671f\u672b\u306e\u6c7a\u7b97\u6642\u306b\u6539\u3081\u3066\u4f8b2-2\uff09\u306e\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-10\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u4ed5\u8a33\u65b9\u6cd5\u2462\uff1a\u652f\u6255\u3044\u6642\u306b\u9577\u671f\u524d\u6255\u8cbb\u7528\u3067\u51e6\u7406<\/span><\/h3>\n\n\n\n<p>\u4f8b3-1\uff094\u5e74\u5951\u7d04\u306e\u4e8b\u52d9\u6240\u8cc3\u8cb8\u6599\u3092\u300110\u67081\u65e5\u306b1,200,000\u5186\uff084\u5e74\u6255\u3044\uff09\u3092\u652f\u6255\u3063\u305f\u3002\uff08\u4f1a\u8a08\u671f\u9593\uff1a4\u67081\u65e5\uff5e3\u670831\u65e5\uff09<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u9577\u671f\u524d\u6255\u8cbb\u7528<\/td><td>1,200,000\u5186<\/td><td>\u73fe\u91d1\u9810\u91d1<\/td><td>1,200,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f8b3-2\uff09\u6c7a\u7b97\u6642\uff083\u670831\u65e5\uff09\u306b\u5f53\u671f\u5206\u3092\u5730\u4ee3\u5bb6\u8cc3\u306b\u3001\u7fcc\u671f\u5206\u3092\u524d\u6255\u8cbb\u7528\u306b\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr>\n\t\t\t<td>\u501f\u65b9<\/td>\n\t\t\t<td>\u91d1\u984d<\/td>\n\t\t\t<td>\u8cb8\u65b9<\/td>\n\t\t\t<td>\u91d1\u984d<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td>\u5730\u4ee3\u5bb6\u8cc3<\/td>\n\t\t\t<td>150,000\u5186<\/td>\n\t\t\t<td rowspan=\"2\">\u9577\u671f\u524d\u6255\u8cbb\u7528<\/td>\n\t\t\t<td rowspan=\"2\">450,000\u5186<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td>\u524d\u6255\u8cbb\u7528<\/td>\n\t\t\t<td>300,000\u5186<\/td>\n\t\t<\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul>\n<li>\u5f53\u671f\u306e\u8cbb\u7528\u306f\u30011,200,000\u5186\u00f748\u30f6\u6708\u00d76\u30f6\u6708\uff0810\u6708\uff5e3\u6708\u5206\uff09\uff1d150,000\u5186<\/li>\n\n\n\n<li>\u7fcc\u671f\u5206\u306e\u8cbb\u7528\u306f\u30011,200,000\u5186\u00f724\u30f6\u6708\u00d712\u30f6\u6708\uff08\u7fcc4\u6708\uff5e12\u30f6\u6708\u5206\uff09\uff1d300,000\u5186<\/li>\n\n\n\n<li>\u7fcc\u3005\u671f\u4ee5\u964d\u306e\u8cbb\u7528\u306f\u30011,200,000\u5186\u00f724\u30f6\u6708\u00d730\u30f6\u6708\uff08\u7fcc\u30054\u6708\uff5e30\u30f6\u6708\u5206\uff09\uff1d750,000\u5186<\/li>\n\n\n\n<li>\u5f53\u671f\u672b\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u9577\u671f\u524d\u6255\u8cbb\u7528\u306b\u30011,200,000\u5186\uff0d450,000\u5186\uff1d750,000\u5186\u3092\u8a08\u4e0a<\/li>\n<\/ul>\n\n\n\n<p>\u4f8b2-3\uff0e\u7fcc\u671f\u9996\uff084\u67081\u65e5\uff09\u306b\u632f\u66ff\u51e6\u7406\u3092\u884c\u3063\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u9577\u671f\u524d\u6255\u8cbb\u7528<\/td><td>300,000\u5186<\/td><td>\u524d\u6255\u8cbb\u7528<\/td><td>300,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul>\n<li>\u7fcc\u671f\u9996\u306b\u524d\u6255\u8cbb\u7528\u3092\u6d88\u53bb\u3059\u308b\u53cd\u5bfe\u306e\u632f\u66ff\u4ed5\u8a33\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u300142\u30f6\u6708\u5206\u306e\u8cbb\u7528\uff08\u9577\u671f\u524d\u6255\u8cbb\u7528\uff091,050,000\u5186\u304c\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u7fcc\u671f\u672b\u306e\u6c7a\u7b97\u6642\u306b\u6539\u3081\u3066\u4f8b3-2\uff09\u306e\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-11\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u4ed5\u8a33\u65b9\u6cd5\u2463\uff1a\u7a0e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u51e6\u7406<\/span><\/h3>\n\n\n\n<p>\u4f8b4-1\uff09\u5546\u5e97\u8857\u306e\u5171\u540c\u30a2\u30fc\u30b1\u30fc\u30c9\u306e\u8a2d\u7f6e\u8cbb\u7528\u3068\u3057\u30668\u67081\u65e5\u306b\u7dcf\u984d2,700,000\u5186\uff085\u5e74\u511f\u5374\uff09\u3092\u652f\u6255\u3063\u305f\u3002\uff08\u4f1a\u8a08\u671f\u9593\uff1a4\u67081\u65e5\uff5e3\u670831\u65e5\uff09<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u9577\u671f\u524d\u6255\u8cbb\u7528<\/td><td>2,700,000\u5186<\/td><td>\u73fe\u91d1\u9810\u91d1<\/td><td>2,700,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f8b4-2\uff09\u6c7a\u7b97\u6642\uff083\u670831\u65e5\uff09\u306b\u5f53\u671f\u5206\u3092\u9577\u671f\u524d\u6255\u8cbb\u7528\u511f\u5374\u3001\u7fcc\u671f\u4ee5\u964d\u5206\u3092\u9577\u671f\u524d\u6255\u8cbb\u7528\u306b\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u9577\u671f\u524d\u6255\u8cbb\u7528\u511f\u5374<\/td><td>360,000\u5186<\/td><td>\u9577\u671f\u524d\u6255\u8cbb\u7528<\/td><td>360,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul>\n<li>\u5f53\u671f\u306e\u8cbb\u7528\u306f\u30012,700,000\u5186\u00f760\u30f6\u6708\u00d78\u30f6\u6708\uff088\u6708\uff5e3\u6708\u5206\uff09\uff1d360,000\u5186<\/li>\n\n\n\n<li>\u7fcc\u671f\u4ee5\u964d\u306e\u8cbb\u7528\u306f\u30012,700,000\u5186\u00f760\u30f6\u6708\u00d752\u30f6\u6708\uff08\u7fcc4\u6708\uff5e52\u30f6\u6708\u5206\uff09\uff1d2,340,000\u5186<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-12\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8868\u793a<\/span><\/h3>\n\n\n\n<p>\u9577\u671f\u524d\u6255\u8cbb\u7528\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306f\u56fa\u5b9a\u8cc7\u7523\u306e\u3046\u3061\u300c\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u300d\u306b\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\u3001\u4f1a\u793e\u304c\u9577\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u3067\u300c\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u300d\u300c\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u300d\u300c\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u300d\u306e3\u3064\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u4ee3\u8868\u7684\u306a\u52d8\u5b9a\u79d1\u76ee\u3092\u4f8b\u793a\u3057\u307e\u3059\u306e\u3067\u3001\u9577\u671f\u524d\u6255\u8cbb\u7528\u304c\u3069\u3053\u306b\u533a\u5206\u3055\u308c\u308b\u306e\u304b\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\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\/04\/BS-display-of-Long-term-prepaid-expenses-1024x1024.png\" alt=\"\" class=\"wp-image-7843\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/BS-display-of-Long-term-prepaid-expenses-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/BS-display-of-Long-term-prepaid-expenses-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/BS-display-of-Long-term-prepaid-expenses-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/BS-display-of-Long-term-prepaid-expenses-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/BS-display-of-Long-term-prepaid-expenses-120x120.png 120w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/BS-display-of-Long-term-prepaid-expenses.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-13\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u7559\u610f\u70b9<\/span><\/h2>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u51e6\u7406\u3092\u884c\u3046\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b9\u306b\u3064\u3044\u30663\u70b9\u6319\u3052\u3066\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u53d6\u308c\u306a\u3044\u30ea\u30b9\u30af<\/li>\n\n\n\n<li>\u4f1a\u8a08\u51e6\u7406\u3092\u8aa4\u308b\u30ea\u30b9\u30af<\/li>\n\n\n\n<li>\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068<\/li>\n<\/ul>\n\n\n\n<p>\u3072\u3068\u3064\u305a\u3064\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span 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