{"id":14810,"date":"2023-10-22T21:55:12","date_gmt":"2023-10-22T12:55:12","guid":{"rendered":"https:\/\/wordpress.realcollector.jp\/blog\/?p=14810"},"modified":"2023-10-22T21:55:12","modified_gmt":"2023-10-22T12:55:12","slug":"%e6%89%80%e5%be%97%e7%a8%8e%e6%b8%9b%e7%a8%8e","status":"publish","type":"post","link":"https:\/\/wordpress.realcollector.jp\/blog\/?p=14810","title":{"rendered":"\u6240\u5f97\u7a0e\u6e1b\u7a0e"},"content":{"rendered":"<p>\u6240\u5f97\u7a0e\u6e1b\u7a0e\u3068\u306f\u3001\u500b\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3042\u308b\u6240\u5f97\u7a0e\u306e\u7a0e\u984d\u3092\u524a\u6e1b\u3059\u308b\u653f\u7b56\u3084\u624b\u7d9a\u304d\u3092\u6307\u3057\u307e\u3059\u3002\u6240\u5f97\u7a0e\u6e1b\u7a0e\u306e\u4e3b\u306a\u76ee\u7684\u306f\u3001\u7d4c\u6e08\u306e\u6d3b\u6027\u5316\u3084\u6240\u5f97\u683c\u5dee\u306e\u662f\u6b63\u3001\u4f01\u696d\u3084\u500b\u4eba\u3078\u306e\u8ca0\u62c5\u8efd\u6e1b\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u6e1b\u7a0e\u306e\u7279\u5fb4\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n<p>1. \u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306e\u5f15\u304d\u4e0b\u3052\uff1a\u6240\u5f97\u7a0e\u6e1b\u7a0e\u306e\u4e00\u3064\u306e\u624b\u6cd5\u306f\u3001\u7a0e\u7387\u306e\u5f15\u304d\u4e0b\u3052\u3067\u3059\u3002\u3088\u308a\u4f4e\u3044\u7a0e\u7387\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u6240\u5f97\u8005\u306f\u3088\u308a\u5c11\u306a\u3044\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>2. \u63a7\u9664\u3084\u63a7\u9664\u984d\u306e\u5897\u52a0\uff1a\u6240\u5f97\u7a0e\u6e1b\u7a0e\u3067\u306f\u3001\u6240\u5f97\u306e\u4e00\u90e8\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u984d\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u533b\u7642\u8cbb\u3084\u6559\u80b2\u8cbb\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u63a7\u9664\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>3. \u6240\u5f97\u306e\u7bc4\u56f2\u306e\u62e1\u5927\uff1a\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306e\u7bc4\u56f2\u3092\u62e1\u5927\u3059\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u591a\u304f\u306e\u4eba\u3005\u304c\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>4. \u7279\u4f8b\u63aa\u7f6e\u306e\u8a2d\u5b9a\uff1a\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u7279\u4f8b\u7684\u306b\u6240\u5f97\u7a0e\u306e\u6e1b\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u5730\u65b9\u5275\u751f\u3084\u65b0\u898f\u4e8b\u696d\u306e\u4fc3\u9032\u306a\u3069\u3092\u76ee\u7684\u3068\u3057\u305f\u7279\u4f8b\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>5. \u6240\u5f97\u7a0e\u9084\u4ed8\u91d1\u306e\u652f\u7d66\uff1a\u6240\u5f97\u7a0e\u3092\u904e\u5270\u306b\u7d0d\u3081\u305f\u5834\u5408\u3001\u9084\u4ed8\u91d1\u3068\u3057\u3066\u904e\u6255\u3044\u5206\u304c\u8fd4\u3063\u3066\u304f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u6240\u5f97\u7a0e\u6e1b\u7a0e\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u8005\u306f\u3088\u308a\u5c11\u306a\u3044\u91d1\u984d\u3067\u7d0d\u7a0e\u3067\u304d\u308b\u305f\u3081\u3001\u9084\u4ed8\u91d1\u306e\u652f\u7d66\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u6e1b\u7a0e\u306e\u52b9\u679c\u3084\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u53c2\u8003\u6587\u732e\u304c\u3042\u308a\u307e\u3059\uff1a 1. \u300c\u6240\u5f97\u7a0e\u6e1b\u7a0e\u306e\u52b9\u679c\u3068\u793e\u4f1a\u7684\u610f\u7fa9\u300d- <a href=\"https:\/\/www.jcer.or.jp\/dh810i000000244u-att\/dh810i0000004fxg.pdf\">https:\/\/www.jcer.or.jp\/dh810i000000244u-att\/dh810i0000004fxg.pdf<\/a> 2. \u300c\u6240\u5f97\u7a0e\u6e1b\u7a0e\u306e\u7d4c\u6e08\u52b9\u679c\u3068\u8ab2\u984c\u300d- <a href=\"https:\/\/www.keieiken.co.jp\/wp\/wp-content\/uploads\/29b0e14739a7605d2d59c076a0e034dd.pdf\">https:\/\/www.keieiken.co.jp\/wp\/wp-content\/uploads\/29b0e14739a7605d2d59c076a0e034dd.pdf<\/a> 3. \u300c\u6240\u5f97\u7a0e\u6e1b\u7a0e\u306e\u5f71\u97ff\u3068\u8ab2\u984c\u300d- <a href=\"https:\/\/www.nri.com\/-\/media\/Corporate\/Files\/jp\/Journal\/emichi\/20141204.pdf?la=ja\">https:\/\/www.nri.com\/-\/media\/Corporate\/Files\/jp\/Journal\/emichi\/20141204.pdf?la=ja<\/a> 4. \u300c\u6240\u5f97\u7a0e\u6e1b\u7a0e\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u300d- <a href=\"http:\/\/www.trdc.biz\/research\/ereport\/details\/009199.html\">http:\/\/www.trdc.biz\/research\/ereport\/details\/009199.html<\/a> 5. \u300c\u6240\u5f97\u7a0e\u6e1b\u7a0e\u306e\u52b9\u679c\u7684\u306a\u5b9f\u65bd\u65b9\u6cd5\u300d- <a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/income_tax\/pdf\/1729_Ookuma.pdf\">https:\/\/www.mof.go.jp\/tax_policy\/summary\/income_tax\/pdf\/1729_Ookuma.pdf<\/a><\/p>\n<p>\u4ee5\u4e0a\u306e\u3088\u3046\u306a\u624b\u6cd5\u306b\u3088\u308a\u3001\u6240\u5f97\u7a0e\u6e1b\u7a0e\u306f\u4f01\u696d\u3084\u500b\u4eba\u306e\u7d4c\u6e08\u6d3b\u52d5\u3092\u4fc3\u9032\u3057\u3001\u7d4c\u6e08\u306e\u6210\u9577\u3084\u793e\u4f1a\u7684\u306a\u516c\u5e73\u6027\u306e\u5411\u4e0a\u3092\u56f3\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u653f\u5e9c\u3084\u5c02\u9580\u5bb6\u306b\u3088\u308b\u7dbf\u5bc6\u306a\u691c\u8a0e\u3084\u8a08\u753b\u306b\u57fa\u3065\u3044\u3066\u3001\u52b9\u679c\u7684\u304b\u3064\u9069\u5207\u306a\u6240\u5f97\u7a0e\u6e1b\u7a0e\u653f\u7b56\u304c\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p><a 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