{"id":8498,"date":"2023-05-01T11:30:00","date_gmt":"2023-05-01T02:30:00","guid":{"rendered":"https:\/\/kurojica.com\/invoice\/?post_type=blog&#038;p=8498"},"modified":"2023-11-22T17:49:03","modified_gmt":"2023-11-22T08:49:03","slug":"%e3%83%aa%e3%83%bc%e3%82%b9%e5%8f%96%e5%bc%95%e3%81%b8%e3%81%ae%e3%82%a4%e3%83%b3%e3%83%9c%e3%82%a4%e3%82%b9%e5%88%b6%e5%ba%a6%e3%81%ae%e5%bd%b1%e9%9f%bf%e3%81%af%ef%bc%9f%e4%ba%a4%e4%bb%98%e3%81%99","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/8498\/","title":{"rendered":"\u30ea\u30fc\u30b9\u53d6\u5f15\u3078\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5f71\u97ff\u306f\uff1f\u4ea4\u4ed8\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u8981\u4e0d\u8981\u3092\u5fb9\u5e95\u89e3\u8aac"},"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\/influence-of-lease-on-invoice-main-1024x538.png\" alt=\"\" class=\"wp-image-8499\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/influence-of-lease-on-invoice-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/influence-of-lease-on-invoice-main-400x210.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/influence-of-lease-on-invoice-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/influence-of-lease-on-invoice-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>2023\u5e7410\u67081\u65e5\u304b\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u958b\u59cb\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u958b\u59cb\u5f8c\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u304a\u3044\u3066\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u30ea\u30fc\u30b9\u4f1a\u793e\u304b\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u304c\u4ea4\u4ed8\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3068\u3053\u308d\u304c\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u300c\u58f2\u8cb7\u51e6\u7406\u300d\u3068\u300c\u8cc3\u8cb8\u501f\u51e6\u7406\u300d\u3068\u304c\u3042\u308a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u60a9\u3080\u4eba\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u672c\u8a18\u4e8b\u3067\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u4fc2\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u3001\u4ea4\u4ed8\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u8981\u4e0d\u8981\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>2023\u5e7410\u67081\u65e5\u306e\u5236\u5ea6\u958b\u59cb\u304c\u76ee\u524d\u306b\u8feb\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u6a5f\u4f1a\u306b\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\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\">\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u6982\u8981<\/a><ul><li><a href=\"#i-2\">\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li><li><a href=\"#i-3\">\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u6d88\u8cbb\u7a0e\u306e\u53d6\u308a\u6271\u3044<\/a><\/li><\/ul><\/li><li><a href=\"#i-4\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981<\/a><ul><li><a href=\"#i-5\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u7d44\u307f<\/a><\/li><li><a href=\"#i-6\">\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f<\/a><\/li><\/ul><\/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-7\">\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-8\">\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5f71\u97ff<\/a><ul><li><a href=\"#i-9\">\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u4ea4\u4ed8\u306e\u8981\u4e0d\u8981<\/a><\/li><li><a href=\"#i-10\">\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u30dd\u30a4\u30f3\u30c8<\/a><\/li><li><a href=\"#i-11\">\u90fd\u5ea6\u8acb\u6c42\u66f8\u304c\u306a\u3044\u5834\u5408\u306e\u5bfe\u5fdc<\/a><ul><li><a href=\"#i-12\">\u8907\u6570\u306e\u66f8\u985e\u3092\u4fdd\u5b58\u3059\u308b<\/a><\/li><li><a href=\"#i-13\">\u4e00\u5b9a\u671f\u9593\u306e\u53d6\u5f15\u3092\u307e\u3068\u3081\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3057\u3066\u3082\u3089\u3046<\/a><\/li><\/ul><\/li><li><a href=\"#i-14\">\u7d4c\u904e\u63aa\u7f6e<\/a><\/li><\/ul><\/li><li><a href=\"#QA\">\u56fd\u7a0e\u5e81Q&amp;A\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u53d6\u5f15\u95a2\u9023\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066<\/a><ul><li><a href=\"#i-15\">\u5f15\u6e21\u6642\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u3092\u4fdd\u5b58<\/a><\/li><li><a href=\"#i-16\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u306e\u4fdd\u5b58\u671f\u9593<\/a><\/li><li><a href=\"#2023101\">2023\u5e7410\u67081\u65e5\u524d\u306b\u958b\u59cb\u3055\u308c\u305f\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306e\u53d6\u308a\u6271\u3044<\/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\"><strong>\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u6982\u8981<\/strong><\/span><\/h2>\n\n\n\n<p>\u30ea\u30fc\u30b9\u53d6\u5f15\u3078\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5f71\u97ff\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u306f\u3058\u3081\u306b\u524d\u63d0\u3068\u306a\u308b\u77e5\u8b58\u3068\u3057\u3066\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u6982\u8981\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-2\"><strong>\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/span><\/h3>\n\n\n\n<p>\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u306f\u3001\u58f2\u8cb7\u51e6\u7406\uff08\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\uff09\u3068\u8cc3\u8cb8\u501f\u51e6\u7406\uff08\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\uff09\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u7a2e\u985e<\/td><td>\u4f1a\u8a08\u51e6\u7406<\/td><\/tr><tr><td>\u58f2\u8cb7\u51e6\u7406\uff08\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\uff09\u3000\u3000<\/td><td>\u8cc3\u8cb8\u5bfe\u7167\u8868\u306b\u300c\u30ea\u30fc\u30b9\u8cc7\u7523\u300d\u300c\u30ea\u30fc\u30b9\u50b5\u52d9\u300d\u3068\u3057\u3066\u8a08\u4e0a<\/td><\/tr><tr><td>\u8cc3\u8cb8\u501f\u51e6\u7406\uff08\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\uff09\u3000\u3000\u3000<\/td><td>\u8cc3\u501f\u5bfe\u7167\u8868\u4e0a\u3001\u8cc7\u7523\u8ca0\u50b5\u306b\u8a08\u4e0a\u305b\u305a\u3001\u652f\u6255\u3063\u305f\u30ea\u30fc\u30b9\u6599\u3092\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul>\n<li>\u58f2\u8cb7\u51e6\u7406\uff08\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\uff09\u306f\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u8cb8\u3057\u624b\u304b\u3089\u501f\u624b\u3078\u306e\u5f15\u304d\u6e21\u3057\u6642\u306b\u3001\u5b9f\u8cea\u7684\u306b\u58f2\u8cb7\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u8cc3\u8cb8\u501f\u51e6\u7406\uff08\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\uff09\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u958b\u59cb\u6642\u306b\u51e6\u7406\u3092\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u30ea\u30fc\u30b9\u6599\u652f\u6255\u3044\u6642\u306b\u8cbb\u7528\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u30ea\u30fc\u30b9\u53d6\u5f15\u306f\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u5185\u5bb9\u306e\u9055\u3044\u306b\u3088\u3063\u3066\u300c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u300d\u3068\u300c\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u300d\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u7a2e\u985e<\/td><td>\u5185\u5bb9<\/td><\/tr><tr><td>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u3000\u3000\u3000\u3000\u3000<\/td><td>\u30fb\u30ea\u30fc\u30b9\u671f\u9593\u4e2d\u306b\u5951\u7d04\u3092\u89e3\u9664\u3067\u304d\u306a\u3044\u30ea\u30fc\u30b9\u53d6\u5f15\u307e\u305f\u306f\u3053\u308c\u306b\u6e96\u305a\u308b\u30ea\u30fc\u30b9\u53d6\u5f15<br>\u30fb\u501f\u624b\u304c\u3001\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u53d6\u5f97\u4fa1\u683c\u304a\u3088\u3073\u8af8\u7d4c\u8cbb\u306e\u6982\u306d\u5168\u984d\u3092\u30ea\u30fc\u30b9\u6599\u3068\u3057\u3066\u652f\u6255\u3046\u30ea\u30fc\u30b9\u53d6\u5f15<\/td><\/tr><tr><td>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u3000\u3000\u3000\u3000\u3000\u3000<\/td><td>\u30fb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u4ee5\u5916\u306e\u30ea\u30fc\u30b9\u53d6\u5f15<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-3\"><strong>\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u6d88\u8cbb\u7a0e\u306e\u53d6\u308a\u6271\u3044<\/strong><\/span><\/h3>\n\n\n\n<p>\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u6d88\u8cbb\u7a0e\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img width=\"1200\" height=\"1200\" decoding=\"async\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/tax-treatment-by-each-lease.png\" alt=\"\"\/><\/figure>\n\n\n\n<ul>\n<li>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u306f\u3001\u58f2\u8cb7\u53d6\u5f15\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u306e\u3067\u3001\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u3082\u3001\u58f2\u8cb7\u53d6\u5f15\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u30ea\u30fc\u30b9\u6599\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u958b\u59cb\u521d\u5e74\u5ea6\u306b\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u3092\u4e00\u62ec\u3057\u3066\u5168\u984d\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u5c11\u984d\u306a\u30ea\u30fc\u30b9\u53d6\u5f15\u3084\u4e2d\u5c0f\u4f01\u696d\u304c\u8cc3\u8cb8\u501f\u51e6\u7406\u3057\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u6bce\u6708\u652f\u6255\u3046\u30ea\u30fc\u30b9\u6599\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u3092\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff08\u5206\u5272\u63a7\u9664\uff09\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u53d6\u5f15\u306f\u3001\u6bce\u6708\u652f\u6255\u3046\u30ea\u30fc\u30b9\u6599\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u3092\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff08\u5206\u5272\u63a7\u9664\uff09\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-4\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981<\/span><\/h2>\n\n\n\n<p>\u4e8c\u3064\u76ee\u306e\u524d\u63d0\u3068\u306a\u308b\u77e5\u8b58\u3068\u3057\u3066\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u3082\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u65b9\u5f0f\u3068\u3057\u3066\u30012023\u5e7410\u67081\u65e5\u304b\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u958b\u59cb\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u306b\u5fc5\u8981\u306a\u8981\u4ef6\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u4ed5\u5165\u308c\u306b\u304b\u304b\u308b\u7a0e\u91d1\u304c\u63a7\u9664\u3067\u304d\u306a\u304f\u306a\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-5\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u7d44\u307f<\/span><\/h3>\n\n\n\n<p>\u307e\u305a\u300c\u6d88\u8cbb\u7a0e\u300d\u306e\u4ed5\u7d44\u307f\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u6d88\u8cbb\u7a0e\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u6d88\u8cbb\u8005\u5074\u304c\u6700\u7d42\u7684\u306b\u8ca0\u62c5\u3057\u3001\u4e8b\u696d\u8005\u304c\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3011<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">\u6d88\u8cbb\u7a0e\u984d\u3000\uff1d\u3000\u58f2\u4e0a\u7a0e\u984d\u3000\uff0d\u3000\u4ed5\u5165\u7a0e\u984d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u984d\u306f\u3001\u58f2\u4e0a\u7a0e\u984d\uff08\u8ab2\u7a0e\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\uff09\u304b\u3089\u4ed5\u5165\u7a0e\u984d\uff08\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\uff09\u3092\u5dee\u3057\u5f15\u3044\u3066\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3092\u300c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-6\">\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f<\/span><\/h3>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6b63\u5f0f\u540d\u79f0\u306f\u300c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u306f\u3001\u58f2\u308a\u624b\u5074\u3068\u8cb7\u3044\u624b\u5074\u306e\u53cc\u65b9\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u58f2\u308a\u624b\u5074\u306f\u3001\u8cb7\u3044\u624b\u5074\u304b\u3089\u6c42\u3081\u3089\u308c\u305f\u3068\u304d\u306b\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u8cb7\u3044\u624b\u5074\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u58f2\u308a\u624b\u5074\u304b\u3089\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4fdd\u5b58\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u306e\u8a18\u8f09\u9805\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>\u30fb\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u304a\u3088\u3073\u767b\u9332\u756a\u53f7<br>\u30fb\u53d6\u5f15\u5e74\u6708\u65e5<br>\u30fb\u53d6\u5f15\u5185\u5bb9\uff08\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u65e8\uff09<br>\u30fb\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u5bfe\u4fa1\u306e\u984d\u304a\u3088\u3073\u9069\u7528\u7a0e\u7387<br>\u30fb\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49<br>\u30fb\u66f8\u985e\u306e\u767a\u884c\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<\/td><\/tr><\/tbody><\/table><\/figure>\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-7\">\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-8\">\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5f71\u97ff<\/span><\/h2>\n\n\n\n<p>\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u30ea\u30fc\u30b9\u4e8b\u696d\u5354\u4f1a\u304c\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u4fc2\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u8981\u4e0d\u8981\u306e\u5224\u65ad\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u8a18\u8f09\u3057\u305f\u96fb\u5b50\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u3092\u30012023\u5e743\u6708\u306b\u516c\u958b\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.leasing.or.jp\/studies\/docs\/invoice202303.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u30ea\u30fc\u30b9\u4e8b\u696d\u5354\u4f1a\uff5c\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\uff082023\u5e743\u6708\uff09\u300d<\/a><\/p>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u3001\u4e0a\u8a18\u306e\u96fb\u5b50\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u306e\u5185\u5bb9\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-9\">\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u4ea4\u4ed8\u306e\u8981\u4e0d\u8981<\/span><\/h3>\n\n\n\n<p>\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u958b\u59cb\u304c\u30012023\u5e749\u670830\u65e5\u307e\u3067\u304b2023\u5e7410\u67081\u65e5\u4ee5\u5f8c\u304b\u306b\u3088\u3063\u3066\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u4ea4\u4ed8\u306e\u8981\u4e0d\u8981\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6b21\u306e\u8868\u3067\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p><strong>\u30102023\u5e749\u670830\u65e5\u307e\u3067\u306b\u30ea\u30fc\u30b9\u53d6\u5f15\u304c\u958b\u59cb\u3057\u305f\u5834\u5408\u3011<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><br><\/td><td><br><\/td><td class=\"has-text-align-left\" data-align=\"left\">2023\u5e749\u670830\u65e5\u4ee5\u524d<\/td><td>2023\u5e7410\u67081\u65e5\u4ee5\u5f8c<\/td><\/tr><tr><td>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9<\/td><td>\u58f2\u8cb7\u53d6\u5f15\uff08\u5c11\u984d\u306a\u30ea\u30fc\u30b9\u53d6\u5f15\u3084\u4e2d\u5c0f\u4f01\u696d\u306f\u8cc3\u8cb8\u501f\u51e6\u7406\u304c\u53ef\u80fd\uff09<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u30a4\u30f3\u30dc\u30a4\u30b9\u4ea4\u4ed8\u4e0d\u8981<\/td><td>\u30a4\u30f3\u30dc\u30a4\u30b9\u4ea4\u4ed8\u4e0d\u8981 \uff08\u8cc3\u8cb8\u501f\u51e6\u7406\u3067\u3082\u4e0d\u8981\uff09<\/td><\/tr><tr><td>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9<\/td><td>\u8cc3\u8cb8\u501f\u53d6\u5f15<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u30a4\u30f3\u30dc\u30a4\u30b9\u4ea4\u4ed8\u4e0d\u8981<\/td><td>\u30a4\u30f3\u30dc\u30a4\u30b9\u4ea4\u4ed8\u5fc5\u8981<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u30102023\u5e7410\u67081\u65e5\u4ee5\u5f8c\u306b\u30ea\u30fc\u30b9\u53d6\u5f15\u304c\u958b\u59cb\u3057\u305f\u5834\u5408\u3011<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><br><\/td><td><br><\/td><td>2023\u5e749\u670830\u65e5\u4ee5\u524d<\/td><td>2023\u5e7410\u67081\u65e5\u4ee5\u5f8c<\/td><\/tr><tr><td>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9<\/td><td>\u58f2\u8cb7\u53d6\u5f15\uff08\u5c11\u984d\u306a\u30ea\u30fc\u30b9\u53d6\u5f15\u3084\u4e2d\u5c0f\u4f01\u696d\u306f\u8cc3\u8cb8\u501f\u51e6\u7406\u304c\u53ef\u80fd\uff09<\/td><td>\uff0d<\/td><td>\u30a4\u30f3\u30dc\u30a4\u30b9\u4ea4\u4ed8\u5fc5\u8981<\/td><\/tr><tr><td>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9<\/td><td>\u8cc3\u8cb8\u501f\u53d6\u5f15<\/td><td>\uff0d<\/td><td>\u30a4\u30f3\u30dc\u30a4\u30b9\u4ea4\u4ed8\u5fc5\u8981<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-10\">\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/h3>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u4ea4\u4ed8\u304c\u5fc5\u8981\u304b\u5fc5\u8981\u3067\u306a\u3044\u304b\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u958b\u59cb\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u7a2e\u985e\uff08\u58f2\u8cb7\u51e6\u7406\u304b\u8cc3\u8cb8\u501f\u51e6\u7406\u304b\uff09\u306b\u3088\u3063\u3066\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u30fb\u501f\u308a\u624b\u5074\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u30ea\u30fc\u30b9\u4f1a\u793e\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u5fc5\u8981\u3067\u3059\u3002 <br>\u30fb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u958b\u59cb\u6642\u306b\u5168\u984d\u4ed5\u5165\u63a7\u9664\u3092\u884c\u3046\u305f\u3081\u3001\u8cb8\u3057\u624b\u5074\u306f\u30ea\u30fc\u30b9\u7dcf\u984d\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <br>\u30fb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\uff08\u58f2\u8cb7\u51e6\u7406\uff09\u306f\u30012023\u5e749\u670830\u65e5\u307e\u3067\u306b\u30ea\u30fc\u30b9\u53d6\u5f15\u304c\u958b\u59cb\u3055\u308c\u305f\u5834\u5408\u300110\u67081\u65e5\u4ee5\u5f8c\u306e\u30ea\u30fc\u30b9\u6599\u306b\u5bfe\u3057\u3066\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u4e0d\u8981\u3067\u3059\u3002\uff08\u5206\u5272\u63a7\u9664\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3067\u3082\u4e0d\u8981\u3067\u3059\u3002\uff09 <br>\u30fb\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\uff08\u8cc3\u8cb8\u501f\u51e6\u7406\uff09\u306f\u30012023\u5e749\u670830\u65e5\u307e\u3067\u306b\u30ea\u30fc\u30b9\u53d6\u5f15\u304c\u958b\u59cb\u3055\u308c\u305f\u5834\u5408\u300110\u67081\u65e5\u4ee5\u5f8c\u306e\u30ea\u30fc\u30b9\u6599\u306b\u5bfe\u3057\u3066\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u5fc5\u8981\u3067\u3059\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-11\">\u90fd\u5ea6\u8acb\u6c42\u66f8\u304c\u306a\u3044\u5834\u5408\u306e\u5bfe\u5fdc<\/span><\/h3>\n\n\n\n<p>\u30ea\u30fc\u30b9\u6599\u306e\u652f\u6255\u3044\u306f\u3001\u53e3\u5ea7\u632f\u66ff\u306a\u3069\u306e\u81ea\u52d5\u5f15\u304d\u843d\u3068\u3057\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u5834\u5408\u3001\u652f\u6255\u3044\u306e\u90fd\u5ea6\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u3092\u767a\u884c\u3057\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u3067\u3082\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4fdd\u5b58\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u3001\u4fdd\u5b58\u8981\u4ef6\u3092\u6e80\u305f\u3059\u306b\u306f\u4ee5\u4e0b\u306e2\u3064\u306e\u5bfe\u5fdc\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u8907\u6570\u306e\u66f8\u985e\u3092\u4fdd\u5b58\u3059\u308b<\/li>\n\n\n\n<li>\u4e00\u5b9a\u671f\u9593\u306e\u53d6\u5f15\u3092\u307e\u3068\u3081\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3057\u3066\u3082\u3089\u3046<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-12\">\u8907\u6570\u306e\u66f8\u985e\u3092\u4fdd\u5b58\u3059\u308b<\/span><\/h4>\n\n\n\n<p>\u8907\u6570\u306e\u66f8\u985e\u3068\u306f\u3001\u8acb\u6c42\u66f8\u3060\u3051\u3067\u306a\u304f\u9818\u53ce\u66f8\u3001\u898b\u7a4d\u66f8\u3001\u5951\u7d04\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u9810\u91d1\u901a\u5e33\u306a\u3069\u3092\u6307\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u66f8\u985e\u3092\u8907\u6570\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3067\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-13\">\u4e00\u5b9a\u671f\u9593\u306e\u53d6\u5f15\u3092\u307e\u3068\u3081\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3057\u3066\u3082\u3089\u3046<\/span><\/h4>\n\n\n\n<p>\u90fd\u5ea6\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u306a\u3044\u4ee3\u308f\u308a\u306b\u3001\u534a\u5e74\u3084\u4e00\u5e74\u306a\u3069\u306e\u3088\u3046\u306b\u4e00\u5b9a\u671f\u9593\u306e\u53d6\u5f15\u3092\u307e\u3068\u3081\u305f\u8acb\u6c42\u66f8\u3092\u8cc3\u501f\u4eba\u306b\u4ea4\u4ed8\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u4e00\u5b9a\u671f\u9593\u306e\u53d6\u5f15\u3092\u307e\u3068\u3081\u305f\u8acb\u6c42\u66f8\u3067\u3082\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-14\">\u7d4c\u904e\u63aa\u7f6e<\/span><\/h3>\n\n\n\n<p>\u3059\u3067\u306b\u4e0a\u8ff0\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u30012023\u5e749\u670830\u65e5\u307e\u3067\u306b\u30ea\u30fc\u30b9\u53d6\u5f15\u304c\u958b\u59cb\u3055\u308c\u305f\u5834\u5408\u300110\u67081\u65e5\u4ee5\u5f8c\u306e\u30ea\u30fc\u30b9\u6599\u306b\u5bfe\u3057\u3066\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u7d4c\u904e\u63aa\u7f6e\u306b\u3088\u308b\u3082\u306e\u3067\u3059\u3002\u4ee5\u4e0b\u306e\u6839\u62e0\u3068\u306a\u308b\u6761\u6587\u3092\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote\">\n<p>\uff08\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u4ea4\u4ed8\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\uff09<\/p>\n\n\n\n<p>\u7b2c\u4e94\u5341\u6761\u3000\u3053\u306e\u9644\u5247\u306b\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u3042\u308b\u3082\u306e\u3092\u9664\u304d\u3001\u65b0\u6d88\u8cbb\u7a0e\u6cd5\u7b2c\u4e94\u5341\u4e03\u6761\u306e\u56db\u7b2c\u4e00\u9805\u306e\u898f\u5b9a\u306f\u3001\u4e94\u5e74\u65bd\u884c\u65e5\u4ee5\u5f8c\u306b\u56fd\u5185\u306b\u304a\u3044\u3066\u4e8b\u696d\u8005\u304c\u884c\u3046\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<\/p>\n\n\n\n<p>\uff12\u3000\u4e8b\u696d\u8005\u304c\u3001\u4e94\u5e74\u65bd\u884c\u65e5\u524d\u306b\u884c\u3063\u305f\u6d88\u8cbb\u7a0e\u6cd5\u7b2c\u5341\u516d\u6761\u7b2c\u4e00\u9805\u306b\u898f\u5b9a\u3059\u308b\u30ea\u30fc\u30b9\u8b72\u6e21\uff08\u4e09\u5341\u5e74\u6539\u6b63\u6cd5\u7b2c\u4e94\u6761\u306e\u898f\u5b9a\u306b\u3088\u308b\u6539\u6b63\u524d\u306e\u6d88\u8cbb\u7a0e\u6cd5\u7b2c\u5341\u516d\u6761\u7b2c\u4e00\u9805\u306b\u898f\u5b9a\u3059\u308b\u9577\u671f\u5272\u8ce6\u8ca9\u58f2\u7b49\u53ca\u3073\u65e7\u52b9\u529b\u6d88\u8cbb\u7a0e\u6cd5\u7b2c\u5341\u516d\u6761\u7b2c\u4e00\u9805\u306b\u898f\u5b9a\u3059\u308b\u9577\u671f\u5272\u8ce6\u8ca9\u58f2\u7b49\u3092\u542b\u3080\u3002\u4ee5\u4e0b\u3053\u306e\u9805\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u306b\u3064\u304d\u3001\u5f53\u8a72\u30ea\u30fc\u30b9\u8b72\u6e21\u306b\u4fc2\u308b\u8ce6\u6255\u91d1\u306e\u984d\u3067\u4e94\u5e74\u65bd\u884c\u65e5\u4ee5\u5f8c\u306b\u305d\u306e\u652f\u6255\u306e\u671f\u65e5\u304c\u5230\u6765\u3059\u308b\u3082\u306e\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u30ea\u30fc\u30b9\u8b72\u6e21\u306e\u3046\u3061\u4e94\u5e74\u65bd\u884c\u65e5\u4ee5\u5f8c\u306b\u884c\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u90e8\u5206\u306e\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u65b0\u6d88\u8cbb\u7a0e\u6cd5\u7b2c\u4e94\u5341\u4e03\u6761\u306e\u56db\u7b2c\u4e00\u9805\u306e\u898f\u5b9a\u306f\u3001\u9069\u7528\u3057\u306a\u3044\u3002<\/p>\n<cite>\u53c2\u8003\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=363AC0000000108_20231001_428AC0000000015\" target=\"_blank\" rel=\"noopener\" title=\"\">\u6d88\u8cbb\u7a0e\u6cd5\u9644\u5247\uff08\u5e73\u6210\u4e8c\u516b\u5e74\u4e09\u6708\u4e09\u4e00\u65e5\u6cd5\u5f8b\u7b2c\u4e00\u4e94\u53f7\uff09<\/a><\/cite><\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"QA\">\u56fd\u7a0e\u5e81Q&amp;A\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u53d6\u5f15\u95a2\u9023\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066<\/span><\/h2>\n\n\n\n<p>2023\u5e744\u6708\u306b\u56fd\u7a0e\u5e81\u306e\u300c\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\u308bQ\uff06A\u300d\u304c\u6539\u8a02\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u53c2\u7167\uff1a<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\u308bQ\uff06A\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<p>\u4e0a\u8a18Q&amp;A\u306e\u4e2d\u3067\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u9023\u3059\u308b\u5185\u5bb9\u306b\u3064\u3044\u3066\u4ee5\u4e0b3\u70b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u5f15\u6e21\u6642\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u3092\u4fdd\u5b58<\/li>\n\n\n\n<li>\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u306e\u4fdd\u5b58\u671f\u9593<\/li>\n\n\n\n<li>2023\u5e7410\u67081\u65e5\u524d\u306b\u958b\u59cb\u3055\u308c\u305f\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306e\u53d6\u308a\u6271\u3044<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-15\">\u5f15\u6e21\u6642\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u3092\u4fdd\u5b58<\/span><\/h3>\n\n\n\n<p>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u5c11\u984d\u306a\u30ea\u30fc\u30b9\u53d6\u5f15\u3084\u4e2d\u5c0f\u4f01\u696d\u306f\u8cc3\u8cb8\u501f\u51e6\u7406\u304c\u53ef\u80fd\u306a\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u306e\u5206\u5272\u63a7\u9664\u304c\u9078\u629e\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u306f\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u5f15\u304d\u6e21\u3057\u6642\u306b\u5168\u984d\u304c\u8a18\u8f09\u3055\u308c\u305f\u3082\u306e\u304c\u4ea4\u4ed8\u3055\u308c\u307e\u3059\u304c\u3001\u3053\u306e\u5168\u984d\u8acb\u6c42\u66f8\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3067\u5206\u5272\u63a7\u9664\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u30ea\u30fc\u30b9\u6599\u306e\u652f\u6255\u3044\u3054\u3068\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u306f\u5fc5\u8981\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-12.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">\u554f97\uff08\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u3067\u8cc3\u501f\u4eba\u304c\u8cc3\u8cb8\u501f\u51e6\u7406\u3057\u305f\u5834\u5408\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\uff09<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span 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