{"id":292,"date":"2012-12-13T20:52:58","date_gmt":"2012-12-13T11:52:58","guid":{"rendered":"http:\/\/tax-actor.masaaki-kaneko.com\/?page_id=292"},"modified":"2021-02-28T22:26:03","modified_gmt":"2021-02-28T13:26:03","slug":"10-b%e4%ba%8b%e6%a5%ad%e6%89%80%e5%be%97%e3%81%ae%e8%a8%98%e5%85%a5%ef%bc%88%e7%b5%a6%e4%bb%98%e9%87%91%e3%83%bb%e6%94%af%e6%8f%b4%e9%87%91%e7%ad%89%e3%81%ae%e8%a8%98%e5%85%a5%ef%bc%89","status":"publish","type":"page","link":"https:\/\/tax-actor.masaaki-kaneko.com\/?page_id=292","title":{"rendered":"(10-B)\u4e8b\u696d\u6240\u5f97\u306e\u8a18\u5165\uff08\u7d66\u4ed8\u91d1\u30fb\u652f\u63f4\u91d1\u7b49\u306e\u8a18\u5165\uff09"},"content":{"rendered":"<h2>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306f\u5fc5\u9808\u306e\u8a18\u5165<\/h2>\n<hr \/>\n<p><a href=\"https:\/\/tax.masaaki-kaneko.com\/wp-content\/uploads\/20202_30.jpg\" rel=\"lightbox[292]\"><img loading=\"lazy\" class=\"aligncenter wp-image-1844 size-large\" src=\"https:\/\/tax.masaaki-kaneko.com\/wp-content\/uploads\/20202_30-1024x622.jpg\" alt=\"\" width=\"1024\" height=\"622\" \/><\/a><\/p>\n<p>\u305d\u308c\u3067\u306f\u4e8b\u696d\u6240\u5f97\u306e\u8a18\u5165\u3092\u884c\u3044\u307e\u3059\u3002\u3068\u3044\u3063\u3066\u3082\u53ce\u5165\u3092\u7533\u544a\u3059\u308b\u3060\u3051\u306a\u3089<strong>\u57fa\u672c\u4e00\u30ab\u6240\u3067\u5927\u4e08\u592b<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u307e\u305a\u306f<span style=\"color: #ff0000;\"><strong>\u300c\u4e8b\u696d\u6240\u5f97\uff08\u55b6\u696d\u30fb\u8fb2\u696d\uff09\u300d\u306e\u9805\u76ee\u306b\u3042\u308b\u300c\u8a02\u6b63\u30fb\u5185\u5bb9\u78ba\u8a8d\u300d<\/strong><\/span>\u3068\u3044\u3046\u6587\u5b57\u5217\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h2>\u9805\u76ee\u306b\u5165\u529b\u3057\u3066\u3044\u304f<\/h2>\n<hr \/>\n<p style=\"text-align: center;\"><a href=\"https:\/\/tax.masaaki-kaneko.com\/wp-content\/uploads\/2020_37-1.jpg\" rel=\"lightbox[292]\"><img loading=\"lazy\" class=\"aligncenter size-large wp-image-1857\" src=\"https:\/\/tax.masaaki-kaneko.com\/wp-content\/uploads\/2020_37-1-1024x696.jpg\" alt=\"\" width=\"1024\" height=\"696\" \/><\/a><\/p>\n<p>\u3059\u3067\u306b<strong>\u300e\u55b6\u696d\u7b49\u300f<\/strong>\u306e\u9805\u76ee\u306e<strong>\u300e\u53ce\u5165\u91d1\u984d\u300f\u3068\u300e\u6240\u5f97\u91d1\u984d\u300f<\/strong>\u304c\u53ce\u652f\u5185\u8a33\u66f8\u306e\u91d1\u984d\u304c\u8a18\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u306f\u4e0b\u8a18\u306e\u5185\u5bb9\u304c\u8a18\u5165\u3055\u308c\u3066\u307e\u3059\u3002<\/p>\n<p><strong>-\u53ce\u5165\u91d1\u984d-<\/strong><\/p>\n<p style=\"padding-left: 40px;\">\u652f\u6255\u3044\u8abf\u66f8\u306a\u3069\u306b\u8a18\u8f09\u304c\u3042\u308b\u3001\u3082\u3089\u3063\u305f\u30ae\u30e3\u30e9\u306e\u7dcf\u984d\uff08\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u542b\u3080\uff09\u3002<\/p>\n<p><strong>-\u6240\u5f97\u91d1\u984d-<\/strong><\/p>\n<p style=\"padding-left: 40px;\">\u30ae\u30e3\u30e9\u306e\u7dcf\u984d\u304b\u3089\u7d4c\u8cbb\u3092\u5f15\u3044\u305f\u984d\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/tax.masaaki-kaneko.com\/wp-content\/uploads\/2020_39.jpg\" rel=\"lightbox[292]\"><img loading=\"lazy\" class=\"aligncenter size-large wp-image-1858\" src=\"https:\/\/tax.masaaki-kaneko.com\/wp-content\/uploads\/2020_39-1024x654.jpg\" alt=\"\" width=\"1024\" height=\"654\" \/><\/a><\/p>\n<p>\u753b\u9762\u3092\u4e0b\u306b\u9032\u3081\u308b\u3068\u4e0a\u8a18\u753b\u50cf\u306b\u304d\u307e\u3059\u3002\u3053\u3053\u306b\u652f\u6255\u8abf\u66f8\u306e\u5185\u5bb9\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u3082\u3089\u3063\u305f\u679a\u6570\u5206\u3059\u3079\u3066\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<blockquote><p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">\u300c\u6301\u7d9a\u5316\u7d66\u4ed8\u91d1\u300d\u3084\u300c\u5bb6\u8cc3\u652f\u63f4\u91d1\u300d\u300c\u6587\u5316\u82b8\u8853\u6d3b\u52d5\u306e\u7d99\u7d9a\u91d1\u300d\u306a\u3069\u306f\u3053\u3061\u3089\u306b\u8a18\u5165\u3057\u307e\u3059<\/span><\/strong><strong><span style=\"color: #ff0000;\">\u3002<\/span><\/strong><\/p>\n<p>&nbsp;<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u7a2e\u76ee\u30fb\u540d\u79f0\u30fb\u5834\u6240\u3011<\/strong><\/p>\n<p><strong>\u30fb\u7a2e\u76ee<\/strong><\/p>\n<p style=\"padding-left: 40px;\">\u652f\u6255\u8abf\u66f8\u306e\u533a\u5206\u306b\u3042\u308b\u3082\u306e\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u5831\u916c\u3084\u6f14\u594f\u6599\u3001\u8b1b\u5e2b\u6599\u306a\u3069\u4f55\u3092\u3057\u3066\u305d\u306e\u30ae\u30e3\u30e9\u3092\u3082\u3089\u3063\u305f\u304b\u306e\u533a\u5206\u3067\u3059\u3002<\/p>\n<p><strong>\u30fb\u540d\u79f0<\/strong><\/p>\n<p style=\"padding-left: 40px;\">\u652f\u6255\u5148\u306e\u4f1a\u793e\u306e\u540d\u524d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u30fb\u5834\u6240<\/strong><\/p>\n<p style=\"padding-left: 40px;\">\u652f\u6255\u5148\u306e\u4f1a\u793e\u306e\u4f4f\u6240\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<p><strong>-\u53ce\u5165\u91d1\u984d-<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u652f\u6255\u8abf\u66f8\u306e<strong>\u652f\u6255\u91d1\u984d\u306e\u9805\u76ee\u306e\u91d1\u984d<\/strong>\u3092\u5165\u529b\u3057\u307e\u3059\u3002\u3053\u306e\u91d1\u984d\u306f\u3059\u3067\u306b\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u542b\u3093\u3067\u3044\u308b\u306e\u3067\u305d\u306e\u307e\u307e\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>-\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d-<\/strong><\/p>\n<p style=\"padding-left: 40px;\">\u652f\u6255\u8abf\u66f8\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u9805\u76ee\u306e\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p><strong>-\u5de6\u306e\u5185\u3001\u672a\u7d0d\u4ed8\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d-<\/strong><\/p>\n<p style=\"padding-left: 40px;\">\u3053\u3053\u306f\uff10\u5186\u3067\u5927\u4e08\u592b\u3067\u3059\u3002\u7d66\u4e0e\u304c\u672a\u6255\u3044\u306e\u4eba\u304c\u8a72\u5f53\u3059\u308b\u9805\u76ee\u306a\u306e\u3067\u307b\u3068\u3093\u3069\u306e\u65b9\u306f\uff10\u5186\u3067\u304b\u307e\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u7d66\u4ed8\u91d1\u3084\u652f\u63f4\u91d1\u306e\u5165\u529b\u306e\u4ed5\u65b9<\/h2>\n<hr \/>\n<p>&nbsp;<\/p>\n<blockquote><p><span style=\"color: #ff0000;\"><strong>\u203b\u8a18\u5165\u306e\u4ed5\u65b9\u306f\u56fd\u7a0e\u5e81\u96fb\u8a71\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc\u306e\u7a0e\u7406\u58eb\u3055\u3093\u306b\u78ba\u8a8d\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/span><\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>-\u6301\u7d9a\u5316\u7d66\u4ed8\u91d1\u306e\u5165\u529b-<\/strong><\/h3>\n<p><strong>\u30fb\u7a2e\u76ee<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u300c\u7d66\u4ed8\u91d1\u300d\u3068\u5165\u529b\u3002\uff08<\/strong>\u7a0e\u7406\u58eb\u3055\u3093\u306b\u306f\u6b63\u3057\u3044\u7a2e\u76ee\u540d\u307e\u3067\u306f\u78ba\u8a8d\u306f\u3057\u3066\u304a\u308a\u307e\u305b\u3093\u304c\u3001\u3053\u3061\u3089\u3067\u554f\u984c\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002\uff09<\/p>\n<p><strong>\u30fb\u540d\u79f0<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u300c\u7d4c\u6e08\u7523\u696d\u7701\u300d\u3068\u5165\u529b<\/strong>\u3002\uff08\u7a0e\u7406\u58eb\u3055\u3093\u306b\u3088\u308b\u3068\u6b63\u78ba\u306a\u652f\u6255\u3044\u8005\u304c\u4eee\u306b\u9055\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u7d4c\u7523\u7701\u95a2\u9023\u3067\u3042\u308b\u3053\u3068\u306f\u3042\u3063\u3066\u3044\u308b\u306e\u3067\u554f\u984c\u306a\u3044\u3068\u306e\u3053\u3068\u3067\u3059\u3002\uff09<\/p>\n<p><strong>\u30fb\u5834\u6240<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u300c\u6771\u4eac\u90fd\u5343\u4ee3\u7530\u533a\u971e\u304c\u95a21-3-1\u300d<\/strong> \u3068\u5165\u529b\uff08\u7d4c\u7523\u7701\u306e\u4f4f\u6240\u3092\u8a18\u5165\u3059\u308b\uff09<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>-\u5bb6\u8cc3\u652f\u63f4\u91d1\u306e\u5165\u529b-<\/strong><\/h3>\n<p><strong>\u30fb\u7a2e\u76ee<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u300c\u5bb6\u8cc3\u652f\u63f4\u91d1\u300d\u3068\u5165\u529b\u3002\uff08<\/strong>\u7a0e\u7406\u58eb\u3055\u3093\u306b\u306f\u6b63\u3057\u3044\u7a2e\u76ee\u540d\u307e\u3067\u306f\u78ba\u8a8d\u306f\u3057\u3066\u304a\u308a\u307e\u305b\u3093\u304c\u3001\u3053\u3061\u3089\u3067\u554f\u984c\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002\uff09<\/p>\n<p><strong>\u30fb\u540d\u79f0<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u300c\u7d4c\u6e08\u7523\u696d\u7701\u300d\u3068\u5165\u529b\u3002<\/strong>\uff08\u7a0e\u7406\u58eb\u3055\u3093\u306b\u3088\u308b\u3068\u6b63\u78ba\u306a\u652f\u6255\u3044\u8005\u304c\u4eee\u306b\u9055\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u7d4c\u7523\u7701\u95a2\u9023\u3067\u3042\u308b\u3053\u3068\u306f\u3042\u3063\u3066\u3044\u308b\u306e\u3067\u554f\u984c\u306a\u3044\u3068\u306e\u3053\u3068\u3067\u3059\u3002\uff09<\/p>\n<p><strong>\u30fb\u5834\u6240<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u300c\u6771\u4eac\u90fd\u5343\u4ee3\u7530\u533a\u971e\u304c\u95a21-3-1\u300d<\/strong> \u3068\u5165\u529b\uff08\u7d4c\u7523\u7701\u306e\u4f4f\u6240\u3092\u8a18\u5165\u3059\u308b\uff09<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>-\u6587\u5316\u82b8\u8853\u6d3b\u52d5\u306e\u7d99\u7d9a\u91d1\u306e\u5165\u529b-<\/strong><\/h3>\n<p><strong>\u30fb\u7a2e\u76ee<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u300c\u82b8\u8853\u7d99\u7d9a\u91d1\u300d\u3068\u5165\u529b\u3002\uff08<\/strong>\u7a0e\u7406\u58eb\u3055\u3093\u306b\u306f\u6b63\u3057\u3044\u7a2e\u76ee\u540d\u307e\u3067\u306f\u78ba\u8a8d\u306f\u3057\u3066\u304a\u308a\u307e\u305b\u3093\u304c\u3001\u3053\u3061\u3089\u3067\u554f\u984c\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002\uff09<\/p>\n<p><strong>\u30fb\u540d\u79f0<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u300c\u6587\u5316\u5e81\u300d\u3068\u5165\u529b\u3002<\/strong>\uff08\u7a0e\u7406\u58eb\u3055\u3093\u306b\u3088\u308b\u3068\u6b63\u78ba\u306a\u652f\u6255\u3044\u8005\u304c\u4eee\u306b\u9055\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u6587\u5316\u5e81\u95a2\u9023\u3067\u3042\u308b\u3053\u3068\u306f\u3042\u3063\u3066\u3044\u308b\u306e\u3067\u554f\u984c\u306a\u3044\u3068\u306e\u3053\u3068\u3067\u3059\u3002\uff09<\/p>\n<p><strong>\u30fb\u5834\u6240<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u300c\u6771\u4eac\u90fd\u5343\u4ee3\u7530\u533a\u971e\u304c\u95a23\u4e01\u76ee2\u756a2\u53f7\u300d<\/strong> \u3068\u5165\u529b\uff08\u6587\u5316\u5e81\u306e\u4f4f\u6240\u3092\u8a18\u5165\u3059\u308b\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u3082\u3089\u3063\u305f\u652f\u6255\u8abf\u66f8\u3084\u7d66\u4ed8\u91d1\u95a2\u9023\u306e\u5165\u529b\u304c\u5168\u3066\u7d42\u308f\u308a\u307e\u3057\u305f\u3089<span style=\"color: #ff0000;\"><strong>\u300e\u5165\u529b\u7d42\u4e86\uff08\u6b21\u3078\uff09\uff1e\u300f<\/strong><\/span>\u3092\u30af\u30ea\u30c3\u30af\u3002<\/p>\n<h2><\/h2>\n<h2><\/h2>\n<h2>\u8a08\u7b97\u7d50\u679c\u306e\u78ba\u8a8d<\/h2>\n<hr \/>\n<p style=\"text-align: center;\"><a href=\"https:\/\/tax.masaaki-kaneko.com\/wp-content\/uploads\/2020_40.jpg\" rel=\"lightbox[292]\"><img loading=\"lazy\" class=\"aligncenter size-large wp-image-1859\" src=\"https:\/\/tax.masaaki-kaneko.com\/wp-content\/uploads\/2020_40-1024x831.jpg\" alt=\"\" width=\"1024\" height=\"831\" \/><\/a><\/p>\n<p>\u00a0\u3082\u3068\u306e\u30da\u30fc\u30b8\u306b\u623b\u3063\u305f\u3089\u4e0b\u90e8\u306b\u3042\u308b<strong>\u300c<span style=\"color: #ff0000;\">\u5165\u529b\u7d42\u4e86\uff08\u6b21\u3078\uff09\u300d<\/span><\/strong>\u3092\u30af\u30ea\u30c3\u30af\u3002<a href=\"http:\/\/tax.masaaki-kaneko.comwp-content\/uploads\/36.png\" rel=\"lightbox[292]\"><br \/>\n<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/tax.masaaki-kaneko.com\/wp-content\/uploads\/2020_41.jpg\" rel=\"lightbox[292]\"><img loading=\"lazy\" class=\"aligncenter size-large wp-image-1860\" src=\"https:\/\/tax.masaaki-kaneko.com\/wp-content\/uploads\/2020_41-1024x701.jpg\" alt=\"\" width=\"1024\" height=\"701\" \/><\/a><\/p>\n<p>\u6240\u5f97\u63a7\u9664\u306e\u753b\u9762\u306b\u304d\u307e\u3059\u304c\u3001\u3053\u3053\u306f\u3068\u3070\u3057\u3066\u4e0b\u90e8\u306b\u3042\u308b<span style=\"color: #ff0000;\"><strong>\u300e\u5165\u529b\u7d42\u4e86\uff08\u6b21\u3078\uff09\uff1e\u300f<\/strong><\/span>\u3092\u30af\u30ea\u30c3\u30af\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: left;\"><a href=\"https:\/\/tax.masaaki-kaneko.com\/wp-content\/uploads\/2020_42.jpg\" rel=\"lightbox[292]\"><img loading=\"lazy\" class=\"aligncenter size-large wp-image-1861\" src=\"https:\/\/tax.masaaki-kaneko.com\/wp-content\/uploads\/2020_42-1024x694.jpg\" alt=\"\" width=\"1024\" height=\"694\" \/><\/a><\/p>\n<p style=\"text-align: left;\">\u6b21\u306f\u4e0a\u8a18\u753b\u9762\u306b\u304d\u307e\u3059\u3002\u98db\u3070\u3057\u3066<span style=\"color: #ff0000;\"><strong>\u300e\u5165\u529b\u7d42\u4e86\uff08\u6b21\u3078\uff09\uff1e\u300f<\/strong><\/span>\u3092\u30af\u30ea\u30c3\u30af\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/tax.masaaki-kaneko.com\/wp-content\/uploads\/2020_43.jpg\" rel=\"lightbox[292]\"><img loading=\"lazy\" class=\"aligncenter size-large wp-image-1862\" 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