{"id":1528,"date":"2023-04-05T09:01:33","date_gmt":"2023-04-05T00:01:33","guid":{"rendered":"https:\/\/kurosawa-cpa.com\/?p=1528"},"modified":"2023-09-20T15:31:25","modified_gmt":"2023-09-20T06:31:25","slug":"it-open8","status":"publish","type":"post","link":"https:\/\/kurosawa-cpa.com\/article\/it-open8\/","title":{"rendered":"\u3010\u6d77\u5916\u9032\u51fa\u6642\u306e\u5fc5\u9808\u7a0e\u52d9\u77e5\u8b58\uff01\u3011\u6d77\u5916\u6d3e\u9063\u6642\u306e\u305d\u306e\u4ed6\u306e\u8ad6\u70b9\u3010\u7a0e\u7406\u58eb\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3011\uff5c\u6d77\u5916\u9032\u51fa\u30d5\u30a7\u30fc\u30ba\u2467"},"content":{"rendered":"\n<div class=\"wp-block-group is-style-big_icon_hatena\"><div class=\"wp-block-group__inner-container\">\n<ul 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src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/03\/\u6d77\u5916\u9032\u51fa\u2466r.png\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/kurosawa-cpa.com\/article\/it-open7\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u3010\u6d77\u5916\u9032\u51fa\u6642\u306e\u5fc5\u9808\u7a0e\u52d9\u77e5\u8b58\uff01\u3011\u6d77\u5916\u6d3e\u9063\u6642\u306b\u5f93\u696d\u54e1\u304c\u7559\u610f\u3059\u3079\u304d\u7a0e\u5236\u3010\u7a0e\u7406\u58eb\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3011\uff5c\u6d77\u5916\u9032&#8230;<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u6d77\u5916\u6d3e\u9063\u6642\u306e\u5f93\u696d\u54e1\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u3069\u3046\u306a\u308b\uff1f 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mark_yellow\">\u30b0\u30ed\u30b9\u7d66\u4e0e\u306f\u30cd\u30c3\u30c8\u7d66\u4e0e\u304b\u3089\u9006\u7b97\u3067\u7b97\u51fa<\/span><\/strong>\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u3053\u306e\u8a08\u7b97\u3092<strong>\u300c\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97\u300d<\/strong>\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-intext\" data-colset=\"col2\"><div class=\"cap_box_ttl\"><span><strong>\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97\u3068\u306f\uff1f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>\u6d77\u5916\u8d74\u4efb\u8005\u304c\u624b\u53d6\u308a\u3067\u53d7\u3051\u53d6\u308b\u7d66\u4e0e\uff08\u30cd\u30c3\u30c8\u7d66\u4e0e\uff09\u306b\u57fa\u3065\u3044\u3066\u3001\u73fe\u5730\u7a0e\u984d\u3082\u542b\u3093\u3060\u7d66\u4e0e\u7dcf\u984d\uff08\u30b0\u30ed\u30b9\u7d66\u4e0e\uff09\u3092\u9006\u7b97\u3067\u7b97\u51fa\u3059\u308b\u3053\u3068<\/p>\n<\/div><\/div>\n\n\n\n<p>\u3053\u306e\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97\u306b\u306f\u4e00\u3064\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl\" data-colset=\"col1\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><span><strong>\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97\u306e\u6ce8\u610f\u70b9<\/strong><\/span><svg class=\"-right\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M43.5 43.9h-39c-1.4 0-2.7-.7-3.5-2-.7-1.3-.7-2.7 0-4L20.5 4.1c.7-1.3 2-2 3.5-2s2.7.7 3.5 2L47 37.9c.7 1.3.7 2.7 0 4-.7 1.3-2 2-3.5 2zM24 6.1 4.5 39.9h39.1L24 6.1z\"><\/path><circle cx=\"24\" cy=\"35\" r=\"3\"><\/circle><path d=\"M24 30c-1.4 0-2.5-1.1-2.5-2.5v-10c0-1.4 1.1-2.5 2.5-2.5s2.5 1.1 2.5 2.5v10c0 1.4-1.1 2.5-2.5 2.5z\"><\/path><\/svg><\/div><div class=\"cap_box_content\">\n<p>\u30cd\u30c3\u30c8\u4fdd\u8a3c\u3067\u4f01\u696d\u304c\u6d77\u5916\u8d74\u4efb\u8005\u306e\u4ee3\u308f\u308a\u306b\u73fe\u5730\u6240\u5f97\u7a0e\u3092\u8ca0\u62c5\u3059\u308b\u5834\u5408\u3001<strong>\u3053\u306e\u4f01\u696d\u306e\u6240\u5f97\u7a0e\u8ca0\u62c5\u304c\u6d77\u5916\u8d74\u4efb\u8005\u306b\u3068\u3063\u3066\u306e\u7d4c\u6e08\u7684\u5229\u76ca\uff08\u3064\u307e\u308a\u6240\u5f97\uff09\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3001<span class=\"swl-marker mark_yellow\">\u3053\u306e\u8ca0\u62c5\u90e8\u5206\u306b\u3082\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u308b<\/span><\/strong><\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97\u306e\u5177\u4f53\u4f8b<\/h3>\n\n\n\n<p>\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97\u3092\u7c21\u5358\u306a\u4f8b\u3092\u4f7f\u3063\u3066\u5b9f\u969b\u306b\u5b9f\u65bd\u3057\u3066\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-inner\" data-colset=\"col3\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><svg height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M43 46H21c-1.1 0-2-.9-2-2s.9-2 2-2h22c1.1 0 2 .9 2 2s-.9 2-2 2zM28.6 10.6l2.5-4.3c.3-.5.1-1.1-.4-1.4l-5.2-3c-.5-.3-1.1-.1-1.4.4l-2.5 4.3 7 4zM20.2 9.2 3.3 38.5c-.4.7-.6 1.5-.5 2.3l.3 4.5c0 .7.8 1.1 1.4.8l4-2c.7-.4 1.3-.9 1.7-1.6l16.9-29.3-6.9-4z\"><\/path><\/svg><span><strong>\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u3042\u308b\u56fd\u306b\u8d74\u4efb\u3059\u308b\u51fa\u5411\u8005A\u306e\u30cd\u30c3\u30c8\u7d66\u4e0e\u309250,000\u306b\u8a2d\u5b9a<\/li>\n\n\n\n<li>\u8d74\u4efb\u5148\u306e\u7a0e\u7387\u306f30\uff05<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u3001\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97\u306f\u4ee5\u4e0b\u306e\u8981\u9818\u3067\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-bg_grid has-swl-pale-02-background-color has-background\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>\u2460\u307e\u305a\u306f50,000\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\uff1a<strong>50,000\u00d730%=15,000<br><\/strong>&#x27a1;\u3064\u307e\u308a\u3001\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u7d66\u6599\u306f\u3053\u306e\u6642\u70b9\u306750,000+15,000\uff1d65,000\u3068\u306a\u308b\u3002<\/p>\n\n\n\n<p>\u2461\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u6240\u5f97\u7a0e15,000\u306b\u5bfe\u3057\u3066\u3082\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3063\u3066\u304f\u308b\u305f\u3081\u3001\u6b21\u306f\u3053\u306e\u90e8\u5206\u3092\u542b\u3081\u305f\u7d66\u4e0e\u7dcf\u984d\u306b\u5bfe\u3057\u3066\u6539\u3081\u3066\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\uff1a<strong>65,000\u00d730%=19,500<\/strong><br>&#x27a1;\u3064\u307e\u308a\u3001\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u7d66\u6599\u306f\u3053\u306e\u6642\u70b9\u306765,000+19,500\uff1d84,500\u3068\u306a\u308b\u3002<\/p>\n\n\n\n<p>\u2462\u3053\u306e\u8a08\u7b97\u3092\u7a0e\u984d\u304c\u307b\u3068\u3093\u3069\u52d5\u304b\u306a\u304f\u306a\u308b\u307e\u3067\u7e70\u308a\u8fd4\u3057\u884c\u3046<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"571\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/\u9032\u51fa_\u6d3e\u9063_\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97-1024x571.png\" alt=\"\" class=\"wp-image-1529\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/\u9032\u51fa_\u6d3e\u9063_\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97-1024x571.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/\u9032\u51fa_\u6d3e\u9063_\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97-300x167.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/\u9032\u51fa_\u6d3e\u9063_\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97-768x428.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/\u9032\u51fa_\u6d3e\u9063_\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97-1536x856.png 1536w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/\u9032\u51fa_\u6d3e\u9063_\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97-2048x1142.png 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div><\/div>\n\n\n\n<p>\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u306f\u7a0e\u984d\u304c<strong>21,429<\/strong>\u307e\u3067\u884c\u3063\u305f\u6bb5\u968e\u3067\u307b\u3068\u3093\u3069\u52d5\u304b\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u91d1\u984d21,429\u304c\u4f1a\u793e\u304c\u6700\u7d42\u7684\u306b\u8ca0\u62c5\u3059\u308b\u7a0e\u984d\u3068\u306a\u308a\u3001\u30cd\u30c3\u30c8\u7d66\u4e0e\u306b\u5bfe\u3057\u3066\u3053\u306e\u7a0e\u984d\u3092\u8db3\u3057\u5408\u308f\u305b\u305f\u91d1\u984d\u304c\u30b0\u30ed\u30b9\u7d66\u4e0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f50,000+21,429=71,429\u304c\u30b0\u30ed\u30b9\u7d66\u4e0e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5b9f\u969b\u306b71,429\u304b\u308930%\u5206\u306e\u7a0e\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u898b\u308b\u3068\u624b\u53d6\u308a\u984d\u304c50,000\u3068\u306a\u308a\u9593\u9055\u3044\u306a\u3044\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\uff0871,429\u00d7(1-30%)=50,000\uff09\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_announce\">\u5b9f\u969b\u306e\u8a08\u7b97\u3067\u306f\u6240\u5f97\u63a7\u9664\u3084\u7d2f\u9032\u8ab2\u7a0e\u306e\u7a0e\u7387\u306b\u3088\u308a\u3082\u3046\u5c11\u3057\u8907\u96d1\u306a\u8a08\u7b97\u306b\u306a\u308b\u304c\u3001\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u540c\u3058<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Tax Equalization\uff08TEQ\uff09\u5236\u5ea6\u306e\u5c0e\u5165\u304c\u5897\u3048\u3066\u3044\u308b<\/h3>\n\n\n\n<p>\u30cd\u30c3\u30c8\u4fdd\u8a3c\u306f\u8d74\u4efb\u8005\u306e\u7d66\u4e0e\u624b\u53d6\u308a\u984d\u304c\u4fdd\u8a3c\u3055\u308c\u308b\u305f\u3081\u3001\u8d74\u4efb\u8005\u306b\u3068\u3063\u3066\u5b89\u5fc3\u611f\u3092\u4e0e\u3048\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u3092\u7dad\u6301\u3055\u305b\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u30cd\u30c3\u30c8\u4fdd\u8a3c\u3067\u306f\u8d74\u4efb\u8005\u306b\u500b\u4eba\u7684\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u7b49\u306e\u4f01\u696d\u8ca0\u62c5\u7bc4\u56f2\u304c\u66d6\u6627\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u6700\u8fd1\u3067\u306f<strong>Tax Equalization\uff08TEQ\uff09\u5236\u5ea6<\/strong>\u3092\u5c0e\u5165\u3059\u308b\u4f01\u696d\u304c\u5897\u3048\u3066\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-intext\" data-colset=\"col2\"><div class=\"cap_box_ttl\"><span><strong><strong>Tax Equalization\uff08TEQ\uff09\u5236\u5ea6\u3068\u306f\uff1f<\/strong><\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>\u8d74\u4efb\u5148\u306e\u7a0e\u91d1\u306f\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u30cd\u30c3\u30c8\u4fdd\u8a3c\u306e\u4ed5\u7d44\u307f\u306f\u7dad\u6301\u3057\u3064\u3064\u3001\u6d77\u5916\u8d74\u4efb\u304c\u306a\u304b\u3063\u305f\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u306b\u65e5\u672c\u3067\u8ca0\u62c5\u3057\u305f\u3067\u3042\u308d\u3046\u7a0e\u984d\u76f8\u5f53\uff08Hypothetical tax\uff09\u3092\u8d74\u4efb\u8005\u306b\u6c42\u3081\u308b\u5236\u5ea6\u3002<\/p>\n\n\n\n<p>\u73fe\u5730\u7a0e\u91d1\u306f\u4f01\u696d\u304c\u8ca0\u62c5\u3057\u3066\u8d74\u4efb\u8005\u306f\u307f\u306a\u3057\u306e\u7a0e\u91d1\u3092\u8ca0\u62c5\u3059\u308b\u3068\u3044\u3046\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u30cd\u30c3\u30c8\u4fdd\u8a3c\u3068\u4f3c\u3066\u3044\u308b\u304c\u3001\u8d74\u4efb\u8005\u3068\u4f01\u696d\u305d\u308c\u305e\u308c\u304c\u8ca0\u62c5\u3059\u308b\u3079\u304d\u7a0e\u91d1\u306a\u3069\u304c\u660e\u6587\u5316\u3055\u308c<strong><span class=\"swl-marker mark_yellow\">\u4f01\u696d\u306e\u8ca0\u62c5\u7bc4\u56f2\u304c\u660e\u78ba\u306b\u306a\u308b<\/span><\/strong>\u3053\u3068\u3084\u3001\u671f\u672b\u306b\u5e74\u672b\u8abf\u6574\u306e\u3088\u3046\u306a<strong><span class=\"swl-marker mark_yellow\">\u307f\u306a\u3057\u7a0e\u984d\u306e\u6700\u7d42\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u3067\u3088\u308a\u7cbe\u7dfb\u306a\u624b\u53d6\u984d\u306e\u8a08\u7b97\u7b49\u304c\u53ef\u80fd<\/span><\/strong>\u306b\u306a\u308b\u70b9\u3067\u5927\u304d\u304f\u7570\u306a\u308b\u3002<\/p>\n<\/div><\/div>\n\n\n\n<p>\u73fe\u5730\u7a0e\u91d1\u306f\u4f01\u696d\u304c\u8ca0\u62c5\u3057\u3066\u8d74\u4efb\u8005\u306f\u307f\u306a\u3057\u306e\u7a0e\u91d1\u3092\u8ca0\u62c5\u3059\u308b\u3068\u3044\u3046\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u30cd\u30c3\u30c8\u4fdd\u8a3c\u3068\u4f3c\u3066\u3044\u307e\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u70b9\u3067\u5927\u304d\u304f\u3053\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\">\u8d74\u4efb\u8005\u3068\u4f01\u696d\u305d\u308c\u305e\u308c\u304c\u8ca0\u62c5\u3059\u308b\u3079\u304d\u7a0e\u91d1\u306a\u3069\u304c\u660e\u6587\u5316\u3055\u308c<strong><span class=\"swl-marker mark_yellow\">\u4f01\u696d\u306e\u8ca0\u62c5\u7bc4\u56f2\u304c\u660e\u78ba\u306b\u306a\u308b<\/span><\/strong><\/li>\n\n\n\n<li>\u671f\u672b\u306b\u5e74\u672b\u8abf\u6574\u306e\u3088\u3046\u306a<strong><span class=\"swl-marker mark_yellow\">\u307f\u306a\u3057\u7a0e\u984d\u306e\u6700\u7d42\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u3067\u3088\u308a\u7cbe\u7dfb\u306a\u624b\u53d6\u984d\u306e\u8a08\u7b97\u7b49\u304c\u53ef\u80fd<\/span><\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u3068\u306f\uff1f<\/h2>\n\n\n\n<p>\u5f93\u696d\u54e1\u3092\u6d77\u5916\u306b\u6d3e\u9063\u3059\u308b\u969b\u306b\u3082\u3046\u4e00\u3064\u91cd\u8981\u3068\u306a\u3063\u3066\u304f\u308b\u306e\u304c\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6d77\u5916\u8d74\u4efb\u8005\u306f\u8d74\u4efb\u5148\u3067\u57fa\u672c\u671f\u306b\u793e\u4f1a\u4fdd\u967a\u5236\u5ea6\u3078\u306e\u52a0\u5165\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u304c\u3001\u3053\u306e\u5834\u54082\u3064\u306e\u554f\u984c\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\u306b\u95a2\u3059\u308b2\u3064\u306e\u554f\u984c<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\">\u6d77\u5916\u8d74\u4efb\u8005\u306f\u65e5\u672c\u3067\u3082\u5f15\u304d\u7d9a\u304d\u793e\u4f1a\u4fdd\u967a\u5236\u5ea6\u3078\u52a0\u5165\u3057\u3066\u304a\u308a\u3001\u4fdd\u967a\u6599\u3092\u4e8c\u91cd\u3067\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3046<\/li>\n\n\n\n<li>\u73fe\u5730\u306e\u53d7\u7d66\u8cc7\u683c\u3092\u6e80\u305f\u3055\u305a\u5e30\u56fd\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u305d\u306e\u9593\u306e\u4fdd\u967a\u6599\u304c\u639b\u3051\u6368\u3066\u306b\u306a\u3063\u3066\u3057\u307e\u3046<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u305d\u3053\u3067\u3001\u65e5\u672c\u306f<strong>\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a<\/strong>\u3092\u4ed6\u56fd\u3068\u7d50\u3076\u3053\u3068\u3067\u4e0a\u8a18\u554f\u984c\u304c\u89e3\u6c7a\u3059\u308b\u3088\u3046\u306b\u624b\u5f53\u3066\u3092\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u306b\u4e3b\u306a\u5185\u5bb9\u306f\u4ee5\u4e0b\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u5177\u4f53\u7684\u306a\u5185\u5bb9\u3084\u5bfe\u8c61\u7bc4\u56f2\u306a\u3069\u306f\u7de0\u7d50\u56fd\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u3053\u3068\u306b\u3054\u7559\u610f\u4e0b\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u30012022\u5e746\u67081\u65e5\u6642\u70b9\u3067\u65e5\u672c\u306f23\u30ab\u56fd\u3068\u5354\u5b9a\u3092\u7f72\u540d\u6e08\u307f\u3067\u3001\u3046\u306122\u30ab\u56fd\u306f\u767a\u884c\u6e08\u307f\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4fdd\u967a\u6599\u306e\u4e8c\u91cd\u8ca0\u62c5\u9632\u6b62<\/h3>\n\n\n\n<p>\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u3067\u306f\u4fdd\u967a\u6599\u4e8c\u91cd\u8ca0\u62c5\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u4ee5\u4e0b\u306e\u5236\u5ea6\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\"><span><strong>\u4fdd\u967a\u6599\u4e8c\u91cd\u8ca0\u62c5\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u8d74\u4efb\u56fd\u306e\u6ede\u5728\u671f\u9593\u304c5\u5e74\u672a\u6e80\u306a\u3089\u65e5\u672c\u306e\u793e\u4f1a\u4fdd\u967a\u306b\u306e\u307f\u52a0\u5165\u3059\u308c\u3070\u3088\u304f\u3001\u73fe\u5730\u3067\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u306f\u6c42\u3081\u3089\u308c\u306a\u3044<\/strong><\/li>\n\n\n\n<li><strong>\u8d74\u4efb\u56fd\u306e\u6ede\u5728\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u73fe\u5730\u306e\u793e\u4f1a\u4fdd\u967a\u306b\u306e\u307f\u52a0\u5165\u3059\u308c\u3070\u3088\u304f\u3001\u65e5\u672c\u3067\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u306f\u6c42\u3081\u3089\u308c\u306a\u3044<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u5e74\u91d1\u52a0\u5165\u671f\u9593\u306e\u901a\u7b97<\/h3>\n\n\n\n<p>\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u306e\u3082\u3046\u4e00\u3064\u306e\u5236\u5ea6\u3068\u3057\u3066\u5e74\u91d1\u52a0\u5165\u671f\u9593\u3092\u901a\u7b97\u3067\u304d\u308b\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><span><strong>\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><svg class=\"-right\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M32 46.5H16c-1.1 0-2-.9-2-2s.9-2 2-2h16c1.1 0 2 .9 2 2s-.9 2-2 2zM33.3 18.6c-.7 0-1.3-.5-1.5-1.2-.7-3.2-3.2-5.7-6.4-6.3-.8-.1-1.4-.9-1.2-1.7s.9-1.4 1.7-1.2c4.4.8 8 4.2 8.9 8.6.2.8-.4 1.6-1.2 1.8h-.3z\"><\/path><path d=\"M30 40.5H18c-2.2 0-4-1.8-4-4v-1.6c0-.6-.3-1.1-.8-1.5C8.4 29.8 5.7 24 6 18c.5-9.1 8-16.6 17.1-17C29 .8 34.5 3.2 38.2 8c1.8 2.3 3 5.1 3.5 7.9 1.1 6.8-1.5 13.3-6.9 17.4-.6.4-.9 1-.9 1.7v1.5c.1 2.2-1.7 4-3.9 4zM23.3 5c-7.1.3-12.9 6.2-13.3 13.2-.2 4.7 1.8 9.1 5.6 11.9 1.5 1.1 2.4 2.9 2.4 4.7v.6c0 .6.4 1 1 1h10c.6 0 1-.4 1-1V35c0-1.9.9-3.7 2.5-4.8 4.3-3.2 6.3-8.5 5.3-13.9-.4-2-1.2-3.8-2.4-5.4-3-4-7.4-6.1-12.1-5.9z\"><\/path><\/svg><\/div><div class=\"cap_box_content\">\n<p><strong>\u65e5\u672c\u3067\u306e\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u671f\u9593\u3092\u8d74\u4efb\u5148\u3067\u306e\u5e74\u91d1\u52a0\u5165\u671f\u9593\u3068\u901a\u7b97\u3067\u304d\u3001\u307e\u305f\u8d74\u4efb\u5148\u3067\u306e\u5e74\u91d1\u52a0\u5165\u671f\u9593\u3092\u65e5\u672c\u3067\u306e\u5e74\u91d1\u52a0\u5165\u671f\u9593\u306b\u901a\u7b97\u3067\u304d\u308b<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p>\u4f8b\u3048\u3070\u5e74\u91d1\u53d7\u7d66\u8cc7\u683c\u3092\u5f97\u308b\u305f\u3081\u306b\u306f10\u5e74\u4ee5\u4e0a\u6ede\u5728\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u56fd\u3078\u8d74\u4efb\u3057\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u30017\u5e74\u306e\u6ede\u5728\u3067\u5e30\u56fd\u3057\u3066\u3057\u307e\u3046\u3068\u30017\u5e74\u9593\u73fe\u5730\u3067\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u306b\u3082\u95a2\u308f\u3089\u305a\u5e74\u91d1\u53d7\u7d66\u8cc7\u683c\u304c\u5f97\u3089\u308c\u305a\u3001\u3053\u306e\u4fdd\u967a\u6599\u304c\u639b\u3051\u6368\u3066\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001<strong>\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u306b\u3088\u3063\u3066\u65e5\u672c\u3067\u306e\u52a0\u5165\u671f\u9593\u3092\u901a\u7b97<\/strong>\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8d74\u4efb\u5148\u3067\u306e\u52a0\u5165\u671f\u9593\u304c10\u5e74\u4ee5\u4e0a\u306b\u306a\u308c\u3070\u3001<strong>\u8d74\u4efb\u5148\u306e\u5e74\u91d1\u3082\u53d7\u7d66\u3067\u304d\u308b<\/strong>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p>\u4ee5\u4e0a\u3001\u4eca\u56de\u306f\u6d77\u5916\u6d3e\u9063\u6642\u306b\u8d74\u4efb\u8005\u306e\u7d66\u4e0e\u7b49\u306e\u53d6\u308a\u6271\u3044\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3068\u3057\u3066\u500b\u4eba\u7a0e\u52d9\u3068\u30bb\u30c3\u30c8\u3067\u5b9f\u52d9\u4e0a\u8ad6\u70b9\u3068\u306a\u308b\u3053\u3068\u304c\u591a\u3044<strong>\u300c\u30cd\u30c3\u30c8\u4fdd\u8a3c\u300d<\/strong>\u3068<strong>\u300c\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u300d<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_good\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u30cd\u30c3\u30c8\u4fdd\u8a3c\u3068\u306f\u3001\u6d77\u5916\u8d74\u4efb\u671f\u9593\u4e2d\u306b\u73fe\u5730\u3067\u751f\u3058\u308b\u6240\u5f97\u7a0e\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u3053\u3068\u3067\u3001\u6d77\u5916\u8d74\u4efb\u8005\u306e\u7a0e\u5f15\u5f8c\u624b\u53d6\u984d\uff08\u30cd\u30c3\u30c8\u7d66\u4e0e\uff09\u3092\u4fdd\u8a3c\u3059\u308b\u6d77\u5916\u8d74\u4efb\u898f\u5b9a<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u30cd\u30c3\u30c8\u4fdd\u8a3c\u306e\u5834\u5408\u3001\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u6240\u5f97\u7a0e\u90e8\u5206\u306b\u3082\u6240\u5f97\u7a0e\u304c\u751f\u3058\u308b\u3053\u3068\u304b\u3089\u3001\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97\u304c\u5fc5\u8981<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>Tax Equalization\u306b\u3088\u3063\u3066\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u3079\u304d\u7bc4\u56f2\u304c\u660e\u78ba\u306b\u3067\u304d\u308b\u3053\u3068\u304b\u3089\u5c0e\u5165\u3059\u308b\u4f01\u696d\u304c\u5897\u3048\u3066\u3044\u308b<\/strong><\/li>\n\n\n\n<li><strong>\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u306b\u3088\u3063\u3066\u4fdd\u967a\u6599\u306e\u4e8c\u91cd\u6255\u3044\u3084\u5e74\u91d1\u52a0\u5165\u671f\u9593\u306e\u901a\u7b97\u304c\u53ef\u80fd\u306b\u306a\u308b<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u4eca\u56de\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"u-mb-ctrl u-mb-30\">\u56fd\u969b\u7a0e\u52d9\u3084\u6d77\u5916\u9032\u51fa\u306b\u95a2\u3057\u3066\u3054\u76f8\u8ac7\u304c\u3042\u308b\u5834\u5408\u306f\u4ee5\u4e0b\u306e\u30b3\u30f3\u30bf\u30af\u30c8\u30d5\u30a9\u30fc\u30e0\u304b\u3089\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"swell-block-button u-mb-ctrl u-mb-20 is-style-btn_shiny\"><a href=\"https:\/\/kurosawa-cpa.com\/article\/contact\/\" class=\"swell-block-button__link\"><span>CONTACT<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u3053\u3093\u306a\u304a\u60a9\u307f\u3092\u73fe\u5f79\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u304c\u89e3\u6c7a\u3057\u307e\u3059\u3002 \u56fd\u969b\u7a0e\u52d9\u306b\u3064\u3044\u3066\u3001\u5b9f\u52d9\u62c5\u5f53\u8005\u306f\u3082\u3061\u308d\u3093\u3001\u7a0e\u52d9\u306b\u3042\u307e\u308a\u99b4\u67d3\u307f\u306e\u306a\u3044\u55b6\u696d\u62c5\u5f53\u8005\u3084\u7d4c\u55b6\u8005\u3067\u3082\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002 \u5f93\u696d\u54e1\u3092\u6d77\u5916\u6d3e\u9063\u3059\u308b\u969b\u306f\u3001\u300c\u30cd\u30c3\u30c8 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