{"id":72,"date":"2021-11-28T14:37:38","date_gmt":"2021-11-28T05:37:38","guid":{"rendered":"https:\/\/surgeryfirst.jp\/?p=72"},"modified":"2023-01-11T20:35:27","modified_gmt":"2023-01-11T11:35:27","slug":"%e3%82%b5%e3%83%bc%e3%82%b8%e3%82%a7%e3%83%aa%e3%83%bc%e3%83%95%e3%82%a1%e3%83%bc%e3%82%b9%e3%83%88%e3%81%af%e5%8c%bb%e7%99%82%e8%b2%bb%e6%8e%a7%e9%99%a4%e3%81%ae%e5%af%be%e8%b1%a1%e3%81%ab%e3%81%aa","status":"publish","type":"post","link":"https:\/\/surgeryfirst.jp\/?p=72","title":{"rendered":"\u30b5\u30fc\u30b8\u30a7\u30ea\u30fc\u30d5\u30a1\u30fc\u30b9\u30c8\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\uff1f"},"content":{"rendered":"\n<div class=\"wp-block-columns\">\n<div class=\"wp-block-column\" style=\"flex-basis:100%\">\n<p> \u3053\u3093\u306b\u3061\u306f\u3002\u3064\u3050\u307f\uff08<a href=\"https:\/\/twitter.com\/Tsu__Gumi\" data-type=\"URL\" data-id=\"https:\/\/twitter.com\/Tsu__Gumi\">@Tsu__Gumi<\/a>\uff09\u3067\u3059\u3002<br><br>\u30b5\u30fc\u30b8\u30a7\u30ea\u30fc\u30d5\u30a1\u30fc\u30b9\u30c8\u306f\u4fdd\u967a\u9069\u7528\u5916\u3068\u306a\u308a\u3001\u6cbb\u7642\u8cbb\u304c\u5168\u984d\u81ea\u5df1\u8ca0\u62c5\u306b\u306a\u308b\u6cbb\u7642\u6cd5\u3002<br>\u624b\u8853\u5185\u5bb9\u3084\u77ef\u6b63\u65b9\u6cd5\uff08\u30d6\u30e9\u30b1\u30c3\u30c8\u304b\u30de\u30a6\u30b9\u30d4\u30fc\u30b9\u304b\u306a\u3069\uff09\u306b\u3088\u3063\u3066\u5927\u304d\u306a\u5e45\u304c\u3042\u308a\u307e\u3059\u304c\u3001<strong>\u624b\u8853\u3068\u8853\u5f8c\u77ef\u6b63\u3092\u5408\u308f\u305b\u308b\u3068250\uff5e450\u4e07\u5186\u304b\u304b\u308b\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059<\/strong>\uff08\u3084\u3070\u3044\u6ce3\uff09<br><br>\u3067\u304d\u308b\u3060\u3051\u8ca0\u62c5\u3092\u5c11\u306a\u304f\u3059\u308b\u305f\u3081\u306b\u3001\u30b5\u30fc\u30b8\u30a7\u30ea\u30fc\u30d5\u30a1\u30fc\u30b9\u30c8\u306b\u3082\u4f7f\u3048\u308b\u5236\u5ea6\u304c\u3042\u308b\u306a\u3089\u5229\u7528\u3057\u305f\u3044\uff01<br>\u305d\u3053\u3067\u4eca\u56de\u306f\u3001\u3053\u308c\u307e\u3067\u8033\u306b\u3057\u305f\u3053\u3068\u306f\u3042\u3063\u305f\u3051\u308c\u3069\u826f\u304f\u5206\u304b\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u300c\u533b\u7642\u8cbb\u63a7\u9664\u300d\u306b\u3064\u3044\u3066\u8abf\u3079\u3066\u307f\u307e\u3057\u305f\u3002 <\/p>\n\n\n\n<h2>\u305d\u3082\u305d\u3082\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306f\uff1f<\/h2>\n\n\n<h3>\u5e74\u9593\u306e\u533b\u7642\u8cbb\u304c10\u4e07\u5186\u4ee5\u4e0a\u8d85\u3048\u305f\u5834\u5408\u306b\u6240\u5f97\u7a0e\u304c\u9084\u4ed8\u3055\u308c\u308b\u5236\u5ea6<\/h3>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306f\u3001\u81ea\u5206\u3084\u5bb6\u65cf\u306e\u305f\u3081\u306b\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u4e00\u5b9a\u306e\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3068\u4f4f\u6c11\u7a0e\u306e\u6e1b\u7a0e\u304c\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<br data-rich-text-line-break=\"true\" \/>1\u5e74\u9593\uff081\u67081\u65e5\uff5e12\u670831\u65e5\uff09\u306e\u533b\u7642\u8cbb\u304c<span class=\"st-mymarker-s\"><strong>10\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u9069\u7528<\/strong><\/span>\u3055\u308c\u3001\u3082\u3057\u305d\u306e\u5e74\u306b\u7533\u544a\u3092\u5fd8\u308c\u305f\u3068\u3057\u3066\u3082<span class=\"st-mymarker-s\">5\u5e74\u524d\u307e\u3067\u9061\u3063\u3066\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/span><strong data-rich-text-format-boundary=\"true\">\u3002<\/strong><\/p>\n<h3>\u6cbb\u7642\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u6b6f\u79d1\u77ef\u6b63\u3082\u5bfe\u8c61\u306b\u306a\u308b<\/h3>\n<p><span class=\"st-mymarker-s\"><strong>\u533b\u7642\u8cbb\u63a7\u9664\u306f\u3001\u4fdd\u967a\u306e\u9069\u5fdc\u30fb\u975e\u9069\u5fdc\u306b\u95a2\u4fc2\u306a\u304f\u3001\u6cbb\u7642\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u6b6f\u79d1\u77ef\u6b63\u306b\u95a2\u3057\u3066\u3082\u3001<strong>\u5168\u3066\u306e\u6cbb\u7642\u3067\u533b\u7642\u8cbb\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u8a33\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><br \/>\u6b6f\u79d1\u77ef\u6b63\u306b\u5bfe\u3059\u308b\u533b\u7642\u8cbb\u63a7\u9664\u306b\u95a2\u3057\u3066\u3001\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u306f\u6b21\u306e\u3088\u3046\u306b\u66f8\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p><span style=\"color: initial; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\">\u767a\u80b2\u6bb5\u968e\u306b\u3042\u308b\u5b50\u4f9b\u306e\u6210\u9577\u3092\u963b\u5bb3\u3057\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u884c\u3046\u4e0d\u6b63\u54ac\u5408\u306e\u6b6f\u5217\u77ef\u6b63\u306e\u3088\u3046\u306b\u3001<span class=\"st-mymarker-s\"><strong>\u6b6f\u5217\u77ef\u6b63\u3092\u53d7\u3051\u308b\u4eba\u306e\u5e74\u9f62\u3084\u77ef\u6b63\u306e\u76ee\u7684\u306a\u3069\u304b\u3089\u307f\u3066\u6b6f\u5217\u77ef\u6b63\u304c\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306e\u8cbb\u7528\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059<\/strong><\/span>\u3002\u3057\u304b\u3057\u3001\u540c\u3058\u6b6f\u5217\u77ef\u6b63\u3067\u3082\u3001<span class=\"st-mymarker-s\"><strong>\u5bb9\u307c\u3046\u3092\u7f8e\u5316\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/span><\/span><\/p>\n<\/blockquote>\n<p>\u3064\u307e\u308a\u3001<span class=\"st-mymarker-s\"><strong>\u300c\u5bb9\u59ff\u3092\u826f\u304f\u3059\u308b\u305f\u3081\u306e\u77ef\u6b63\u306f\u5bfe\u8c61\u306b\u306f\u306a\u3089\u306a\u3044\u3051\u308c\u3069\u3001\u6b6f\u79d1\u77ef\u6b63\u3092\u3057\u306a\u3044\u3068\u5065\u5eb7\u306b\u652f\u969c\u304c\u51fa\u308b\u5834\u5408\u306a\u3069\u306f\u5bfe\u8c61\u306b\u306a\u308b\u300d<\/strong><\/span>\u3068\u3044\u3046\u3053\u3068\u306e\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u3001\u3001\u79c1\u306e\u3088\u3046\u306b\u53cd\u5bfe\u54ac\u5408\u306e\u5834\u5408\u3001\u5480\u56bc\u6a5f\u80fd\u306e\u4f4e\u4e0b\u306a\u3069\u6a5f\u80fd\u9762\u3067\u751f\u6d3b\u306b\u652f\u969c\u304c\u3042\u308b\u306e\u3067\u5bfe\u8c61\u306b\u306a\u308a\u305d\u3046\uff01<\/p>\n<p>\u307e\u305f\u3001\u540c\u3058\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u4ee5\u4e0b\u306e\u6587\u7ae0\u3092\u8aad\u3080\u3068\u3001\u6cbb\u7642\u8cbb\u304c\u9ad8\u984d\u306b\u306a\u308b\u30b5\u30fc\u30b8\u30a7\u30ea\u30fc\u30d5\u30a1\u30fc\u30b9\u30c8\u306f\u5bfe\u8c61\u5916\u306b\u306a\u308b\u6c17\u3082\u3057\u307e\u3057\u305f\u304c\u3001\u77ef\u6b63\u30af\u30ea\u30cb\u30c3\u30af\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306a\u3069\u3092\u898b\u308b\u3068\u3001<strong>\u4e0d\u6b63\u54ac\u5408\u3092\u6cbb\u3059\u76ee\u7684\u3067\u77ef\u6b63\u6cbb\u7642\u3092\u884c\u3046\u5834\u5408\u3001\u30de\u30a6\u30b9\u30d4\u30fc\u30b9\u6cbb\u7642\uff08\u30a4\u30f3\u30d3\u30b6\u30e9\u30a4\u30f3\uff09\u3082\u30b5\u30fc\u30b8\u30a7\u30ea\u30fc\u30d5\u30a1\u30fc\u30b9\u30c8\u3067\u306e\u624b\u8853\u3082\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3057\u305f\uff01<br \/><\/strong><br \/>\u30e8\u30ab\u30c3\u30bf\uff01<\/p>\n<blockquote>\n<p>\u6b6f\u306e\u6cbb\u7642\u306b\u3064\u3044\u3066\u306f\u3001\u4fdd\u967a\u306e\u304d\u304b\u306a\u3044\u3044\u308f\u3086\u308b\u81ea\u7531\u8a3a\u7642\u306b\u3088\u308b\u3082\u306e\u3084\u3001\u9ad8\u4fa1\u306a\u6750\u6599\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u306a\u3069\u304c\u3042\u308a\u6cbb\u7642\u4ee3\u304c\u304b\u306a\u308a\u9ad8\u984d\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001<span class=\"st-mymarker-s\"><strong>\u4e00\u822c\u7684\u306b\u652f\u51fa\u3055\u308c\u308b\u6c34\u6e96\u3092\u8457\u3057\u304f\u8d85\u3048\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u7279\u6b8a\u306a\u3082\u306e\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/span><\/p>\n<\/blockquote>\n\n\n<p>\u53c2\u8003\uff1a<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1128.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81HP<\/a><\/p>\n\n\n\n<h2>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n\n\n\n<p>\u6cbb\u7642\u8cbb\u7528\u306e\u307b\u304b\u3001\u75c5\u9662\u306b\u884c\u304f\u307e\u3067\u306e\u4ea4\u901a\u8cbb\u3084\u533b\u85ac\u54c1\u306e\u8cfc\u5165\u8cbb\u7528\u3082\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<br>\u306a\u304a\u533b\u7642\u8cbb\u5bfe\u8c61\u984d\u306f\u6700\u5927200\u4e07\u5186\u307e\u3067\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u6240\u5f97\u306b\u5fdc\u3058\u3066\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3068\u4f4f\u6c11\u7a0e\u306e\u6e1b\u7a0e\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"freebox has-title \" style=\"background:#FFFDE7;border-color:#FFC107;border-radius:0 5px 5px;\"><p class=\"p-free\" style=\"background:#FFC107;border-color:#FFC107;font-weight:bold;\"><span class=\"p-entry-f\" style=\"background:#FFC107;font-weight:bold;border-radius: 0 0 5px 0;\"><i class=\"st-fa  st-svg-check-circle faa-ring animated st-css-no\" aria-hidden=\"true\"><\/i>\u5bfe\u8c61\u306b\u306a\u308b\u533b\u7642\u8cbb<\/span><\/p><div class=\"free-inbox\">\n<ul class=\"case01\">\n<li>\u77ef\u6b63\u6cbb\u7642\u306b\u304b\u304b\u308b\u8cbb\u7528\uff08\u691c\u67fb\u6599\u3001\u8a3a\u65ad\u6599\u3001\u6cbb\u7642\u306b\u5fc5\u8981\u306a\u629c\u6b6f\u8cbb\u7528\u306a\u3069\uff09<\/li>\n<li>\u901a\u9662\u3084\u5165\u9662\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u4ea4\u901a\u8cbb\uff08\u96fb\u8eca\u30fb\u30d0\u30b9\u306a\u3069\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3001\u96fb\u8eca\u3084\u30d0\u30b9\u304c\u5229\u7528\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u30bf\u30af\u30b7\u30fc\u4ee3\uff09\u203b\u81ea\u5bb6\u7528\u8eca\u306e\u30ac\u30bd\u30ea\u30f3\u4ee3\u3084\u99d0\u8eca\u5834\u6599\u91d1\u306f\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044<\/li>\n<li>\u6cbb\u7642\u306b\u4f34\u3044\u5fc5\u8981\u3068\u306a\u308b\u533b\u85ac\u54c1\u306e\u8cfc\u5165<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n<h3>\u4f4f\u6c11\u7a0e\u306e\u6e1b\u7a0e\u3068\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u91d1\u3068\u6e1b\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"yellowbox\">\n<p>\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u91d1\uff1d\u533b\u7642\u4fdd\u967a\u63a7\u9664\u5bfe\u8c61\u984d\u00d7\u6240\u5f97\u7a0e\u7387<\/p>\n<p>\u4f4f\u6c11\u7a0e\u306e\u6e1b\u7a0e\u984d\uff1d\u533b\u7642\u4fdd\u967a\u63a7\u9664\u5bfe\u8c61\u984d\u00d7\u4f4f\u6c11\u7a0e\u7387<\/p>\n<\/div>\n<p><span class=\"st-mymarker-s\"><strong>\u73fe\u5728\u3001\u4f4f\u6c11\u7a0e\u306f\u4e00\u5f8b10%\u306a\u306e\u3067\u3001\u533b\u7642\u8cbb\u63a7\u9664\u5bfe\u8c61\u984d\u3068\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u304c\u5206\u304b\u308c\u3070\u3001\u4f4f\u6c11\u7a0e\u306e\u6e1b\u7a0e\u984d\u3068\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u91d1\u304c\u5206\u304b\u308a\u307e\u3059\u3002<br><\/strong><\/span>\u9806\u756a\u306b\u8a08\u7b97\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span class=\"st-mymarker-s\"><strong>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u304c400\u4e07\u5186\u3067\u30011\u5e74\u9593\u306b\u304b\u304b\u3063\u305f\u533b\u7642\u8cbb\u304c100\u4e07\u5186<\/strong>\u306e\u30b1\u30fc\u30b9<\/span>\u3092\u8003\u3048\u3066\u307f\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"checkmark2\">\u30b9\u30c6\u30c3\u30d71\uff1a\u533b\u7642\u8cbb\u63a7\u9664\u5bfe\u8c61\u984d\uff08\u6700\u5927200\u4e07\u5186\uff09\u3092\u8a08\u7b97\u3059\u308b<\/span><\/strong><\/p>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u5bfe\u8c61\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"freebox has-title \" style=\"background:#FFFDE7;border-color:#FFC107;border-radius:0 5px 5px;\"><p class=\"p-free\" style=\"background:#FFC107;border-color:#FFC107;font-weight:bold;\"><span class=\"p-entry-f\" style=\"background:#FFC107;font-weight:bold;border-radius: 0 0 5px 0;\"><i class=\"st-fa  st-svg-check-circle faa-ring animated st-css-no\" aria-hidden=\"true\"><\/i>\u533b\u7642\u8cbb\u5bfe\u8c61\u984d<\/span><\/p><div class=\"free-inbox\">\n<p>\u6240\u5f97200\u4e07\u5186\u4ee5\u4e0a\uff1a\u533b\u7642\u8cbb\u306e\u7dcf\u984d\uff0d\u4fdd\u967a\u91d1\u306a\u3069\u3067\u88dc\u586b\u3055\u308c\u308b\u91d1\u984d\uff0d10\u4e07\u5186<\/p>\n<p>\u6240\u5f97200\u4e07\u5186\u672a\u6e80\uff1a\u533b\u7642\u8cbb\u306e\u7dcf\u984d\uff0d\u4fdd\u967a\u91d1\u306a\u3069\u3067\u88dc\u586b\u3055\u308c\u308b\u91d1\u984d\uff0d\u6240\u5f97\u91d1\u984d\u00d75\uff05<\/p>\n<\/div><\/div>\n<p>\u3064\u307e\u308a\u30011\u5e74\u9593\u306b\u533b\u7642\u8cbb100\u4e07\u5186\u3092\u652f\u6255\u3063\u305f\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u304c400\u4e07\u5186\u306e\u4eba\u3067\u3001\u4fdd\u967a\u91d1\u306a\u3069\u3067\u88dc\u586b\u3055\u308c\u308b\u91d1\u984d\uff08\u751f\u547d\u4fdd\u967a\u3084\u793e\u4f1a\u4fdd\u967a\u306a\u3069\u3067\u652f\u7d66\u3055\u308c\u308b\u9ad8\u984d\u7642\u990a\u8cbb\u3084\u5bb6\u65cf\u7642\u990a\u8cbb\u306a\u3069\uff09\u304c\u30bc\u30ed\u5186\u306e\u5834\u5408\u306f\u3001<span class=\"st-mymarker-s\"><strong>\u533b\u7642\u8cbb\u63a7\u9664\u5bfe\u8c61\u984d\u306f90\u4e07\u5186\uff08100\u4e07\u5186-10\u4e07\u5186\uff09\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><span class=\"checkmark2 on-color\"><b>\u30b9\u30c6\u30c3\u30d72\uff1a\u6240\u5f97\u7a0e\u7387\u304b\u3089\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u91d1\u3092\u8a08\u7b97\u3059\u308b<\/b><\/span><\/p>\n<p>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\uff1d\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\uff08\u7dcf\u6240\u5f97\u91d1\u984d\uff09\u30fc\u6240\u5f97\u63a7\u9664\u306e\u5408\u8a08\u3067\u3059\u3002\u203b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u307f\u308c\u3070\u5206\u304b\u308a\u307e\u3059\u3002<br>\u6240\u5f97\u7a0e\u7387\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 58px;\">\n<tbody>\n<tr style=\"background-color: #d9d7d7;\">\n<th style=\"width: 14.2857%; height: 29px;\" width=\"100\">\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d<\/th>\n<th style=\"width: 14.2857%; height: 29px;\">\uff5e195\u4e07<\/th>\n<th style=\"width: 14.2857%; height: 29px;\">\uff5e330\u4e07<\/th>\n<th style=\"width: 14.2857%; height: 29px;\">\uff5e695\u4e07<\/th>\n<th style=\"width: 14.2857%; height: 29px;\">\uff5e900\u4e07<\/th>\n<th style=\"width: 14.2857%; height: 29px;\">\uff5e1800\u4e07<\/th>\n<th style=\"width: 14.2857%; height: 29px;\">1800\u4e07\u8d85<\/th>\n<\/tr>\n<tr style=\"height: 29px;\">\n<th style=\"width: 14.2857%; background-color: #d9d7d7; height: 29px;\">\u7a0e\u7387<\/th>\n<td style=\"width: 14.2857%; height: 29px;\">5%<\/td>\n<td style=\"width: 14.2857%; height: 29px;\">10%<\/td>\n<td style=\"width: 14.2857%; height: 29px;\">20%<\/td>\n<td style=\"width: 14.2857%; height: 29px;\">23%<\/td>\n<td style=\"width: 14.2857%; height: 29px;\">33%<\/td>\n<td style=\"width: 14.2857%; height: 29px;\">40%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n<p>\u3064\u307e\u308a\u3001<span class=\"st-mymarker-s\"><strong>\u6240\u5f97\u7a0e\u9084\u4ed8\u91d1\u306f18\u4e07\u5186\uff08\u533b\u7642\u8cbb\u63a7\u9664\u5bfe\u8c61\u984d90\u4e07\u5186\u00d7\u6240\u5f97\u7a0e\u738720%\uff09\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><strong><span class=\"checkmark2 on-color\">\u30b9\u30c6\u30c3\u30d73\uff1a\u4f4f\u6c11\u7a0e\u306e\u6e1b\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/span><\/strong><\/p>\n<p>\u4f4f\u6c11\u7a0e\u306f\u4e00\u5f8b10%\u306a\u306e\u3067\u3001<span class=\"st-mymarker-s\">\u4f4f\u6c11\u7a0e\u306e\u6e1b\u7a0e\u984d\u306f9\u4e07\u5186\uff08\u533b\u7642\u8cbb\u63a7\u9664\u5bfe\u8c61\u984d90\u4e07\u5186\u00d7\u4f4f\u6c11\u7a0e\u738710\uff05\uff09\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u7d50\u679c\u7684\u306b\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u304c400\u4e07\u5186\u306e\u4eba\u306e\u5834\u5408\u3001\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3092\u5408\u308f\u305b\u3066\u7d0427\u4e07\u5186\u306e\u304a\u91d1\u304c\u9084\u4ed8\u30fb\u6e1b\u7a0e\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff01\uff01<\/strong><\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u6240\u5f97\u7a0e\u9084\u4ed8\u91d1\u3068\u4f4f\u6c11\u7a0e\u306e\u6e1b\u7a0e\u984d\u3092\u7c21\u5358\u306b\u8a08\u7b97\u3057\u3066\u304f\u308c\u308b\u30b5\u30a4\u30c8\u3092\u898b\u3064\u3051\u305f\u306e\u3067\u3001\u6c17\u306b\u306a\u308b\u65b9\u306f\u305c\u3072\u898b\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.hahoo.jp\/KEISANKI\/\">\u533b\u7642\u8cbb\u63a7\u9664\u7c21\u6613\u8a08\u7b97<\/a><br><br><\/p>\n<h2>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u7533\u8acb\u65b9\u6cd5\u3068\u6ce8\u610f\u70b9<\/h2>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001<span class=\"st-mymarker-s\"><strong>\u533b\u7642\u8cbb\u306e\u652f\u6255\u3044\u3092\u884c\u3063\u305f\u7fcc\u5e74\u306e2\u670816\u65e5\u304b\u30893\u670815\u65e5\u306e\u9593\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981<\/strong><\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u306f\u30aa\u30f3\u30e9\u30a4\u30f3\u304c\u4fbf\u5229<\/h3>\n<p>\u7533\u544a\u66f8\u306f\u3001\u76f4\u63a5\u7a0e\u52d9\u7f72\u306b\u884c\u3063\u3066\u63d0\u51fa\u3057\u305f\u308a\u90f5\u9001\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u304c\u3001\u56fd\u7a0e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\u300ce-Tax\uff08\u30a4\u30fc\u30bf\u30c3\u30af\u30b9\uff09\u300d\u3092\u4f7f\u3048\u3070\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u306e\u7533\u544a\u304c\u53ef\u80fd\u3067\u3059\u3002<br><a href=\"https:\/\/www.keisan.nta.go.jp\/kyoutu\/ky\/sm\/top#bsctrl\">\u56fd\u7a0e\u5e81 \u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc<\/a>\u3067\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3067\u63d0\u51fa\u3057\u307e\u3059\u3002<br><br><span class=\"st-mymarker-s\"><strong>\u533b\u7642\u8cbb\u306e\u9818\u53ce\u66f8\u306f\u81ea\u5b85\u30675\u5e74\u9593\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3001\u306a\u304f\u3055\u306a\u3044\u3088\u3046\u6c17\u3092\u4ed8\u3051\u307e\u3057\u3087\u3046\u3002<\/strong><\/span><\/p>\n\n\n\n<h3>\u9084\u4ed8\u91d1\u304c\u632f\u308a\u8fbc\u307e\u308c\u308b\u306e\u306f\u7533\u544a\u304b\u30891-1.5\u30ab\u6708\u5f8c<\/h3>\n\n\n\n<p>\u9084\u4ed8\u91d1\u306f\u3001\u78ba\u5b9a\u7533\u544a\u5f8c\u306e1-1.5\u30ab\u6708\u5f8c\u306b\u3001\u7533\u8acb\u8005\u672c\u4eba\u304c\u6307\u5b9a\u3057\u305f\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002<br>\u306a\u304a\u3001e-Tax\u3067\u7533\u8acb\u3057\u305f\u5834\u5408\u306f\u3001\u66f4\u306b\u632f\u8fbc\u304c\u65e9\u304f\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305d\u3046\u3067\u3059\u3002<\/p>\n\n\n\n<h3>\u30c7\u30f3\u30bf\u30eb\u30ed\u30fc\u30f3\u3082\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b<\/h3>\n\n\n<p><span class=\"st-mymarker-s\"><strong data-rich-text-format-boundary=\"true\">\u30c7\u30f3\u30bf\u30eb\u30ed\u30fc\u30f3\u3092\u7d44\u3093\u3067\u77ef\u6b63\u6cbb\u7642\u8cbb\u3092\u652f\u6255\u3046\u5834\u5408\u3082\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><br data-rich-text-line-break=\"true\">\u307e\u305f\u30ed\u30fc\u30f3\u306e\u5834\u5408\u3001\u60a3\u8005\u306b\u3068\u3063\u3066\u306f\u5206\u5272\u3067\u306e\u652f\u6255\u3044\u306b\u306a\u308a\u307e\u3059\u304c\u3001<span 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