{"id":138822,"date":"2018-04-12T10:18:42","date_gmt":"2018-04-12T01:18:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=138822"},"modified":"2018-04-19T10:43:54","modified_gmt":"2018-04-19T01:43:54","slug":"corporation-article-645","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-645\/","title":{"rendered":"\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306e\u6b74\u53f2\u7684\u5909\u9077\u3068\u5236\u5ea6\u8da3\u65e8\u3000\u3010\u7b2c33\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306e\u6b74\u53f2\u7684\u5909\u9077\u3068\u5236\u5ea6\u8da3\u65e8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c33\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u4f50\u85e4\u3000\u4fe1\u7950<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306e\u6b74\u53f2\u7684\u5909\u9077\u3068\u5236\u5ea6\u8da3\u65e8\u3000\u3010\u7b2c32\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-642\/\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306e\u6b74\u53f2\u7684\u5909\u9077\u3068\u5236\u5ea6\u8da3\u65e8\u3000\u3010\u7b2c34\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-646\/\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:4px;border-color:#D3D3D3;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u7b2c\uff15\u7ae0\u300b<br \/>\n\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:4px;border-color:#D3D3D3;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6982\u8981<\/strong><\/h4>\n<p>\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001<span style=\"color: #800080;\">\u2460<\/span>\u4f1a\u793e\u6cd5\u306e\u5236\u5b9a\u306b\u4f34\u3046\u6574\u5099\u3001<span style=\"color: #800080;\">\u2461<\/span>\u682a\u5f0f\u4ea4\u63db\u7b49\u306b\u4fc2\u308b\u7a0e\u5236\u3001<span style=\"color: #800080;\">\u2462<\/span>\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u8cbb\u7528\u7b49\u3001<span style=\"color: #800080;\">\u2463<\/span>\u6b20\u640d\u7b49\u6cd5\u4eba\u3001<span style=\"color: #800080;\">\u2464<\/span>\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u304c\u3001\u7d44\u7e54\u518d\u7de8\u30fb\u8cc7\u672c\u7b49\u53d6\u5f15\u306b\u95a2\u3059\u308b\u7a0e\u5236\u306e\u4e3b\u8981\u306a\u6539\u6b63\u4e8b\u9805\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u308b\u3002\u3055\u3089\u306b\u3001\u4f1a\u793e\u6cd5\u6539\u6b63\u306b\u304a\u3051\u308b\u5408\u4f75\u7b49\u5bfe\u4fa1\u306e\u67d4\u8edf\u5316\u306e\u65bd\u884c\u304c\uff11\u5e74\u9045\u308c\u305f\u305f\u3081\u3001\u5e73\u621019\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u5408\u4f75\u7b49\u5bfe\u4fa1\u306e\u67d4\u8edf\u5316\u306b\u5bfe\u5fdc\u3057\u305f\u6539\u6b63\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f8c\u8ff0\u3059\u308b\u3088\u3046\u306b\u3001\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306f\u3001\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3092\u5927\u304d\u304f\u5909\u3048\u305f\u6539\u6b63\u3067\u3042\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u304c\u8a00\u3048\u308b\u3002\u305d\u306e\u5f8c\u3001\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3092\u5927\u304d\u304f\u5909\u3048\u305f\u6539\u6b63\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u304c\u5c0e\u5165\u3055\u308c\u305f\u5e73\u621022\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u672c\u9023\u8f09\u3067\u306f\u4ee5\u5f8c\u3001<span style=\"color: #ff6600;\">\u2460<\/span>\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u304b\u3089\u5e73\u621021\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3001<span style=\"color: #ff6600;\">\u2461<\/span>\u5e73\u621018\u5e74\u5ea6\u304b\u3089\u5e73\u621021\u5e74\u5ea6\u307e\u3067\u306b\u516c\u8868\u3055\u308c\u305f\u8ca1\u52d9\u7701\u53ca\u3073\u56fd\u7a0e\u5e81\u306e\u89e3\u8aac\u3001<span style=\"color: #ff6600;\">\u2462<\/span>\u5e73\u621018\u5e74\u5ea6\u304b\u3089\u5e73\u621021\u5e74\u5ea6\u307e\u3067\u306b\u516c\u8868\u3055\u308c\u305f\u5b9f\u52d9\u5bb6\u306e\u89e3\u8aac\u3068\u3044\u3046\u9806\u756a\u3067\u89e3\u8aac\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f1a\u793e\u6cd5\u306e\u5236\u5b9a\u306b\u4f34\u3046\u6574\u5099<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u8cc7\u672c\u306e\u90e8\u306e\u6574\u5099<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460<\/strong>\u3000\u8cc7\u672c\u306e\u90e8\u306e\u69cb\u6210<\/h4>\n<p>\u5e73\u621018\u5e74\u5ea6\u304b\u3089\u65bd\u884c\u3055\u308c\u305f\u4f1a\u793e\u6cd5\u306b\u5bfe\u5fdc\u3057\u3001\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u7d44\u7e54\u518d\u7de8\u30fb\u8cc7\u672c\u7b49\u53d6\u5f15\u306b\u3064\u3044\u3066\u5927\u5e45\u306a\u6539\u6b63\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\">\u307e\u305a\u3001\u8cc7\u672c\u306e\u90e8\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306f\u6cd5\u4eba\u304c\u682a\u4e3b\u7b49\u304b\u3089\u51fa\u8cc7\u3092\u53d7\u3051\u305f\u91d1\u984d\u3068\u3001\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u306f\u6cd5\u4eba\u306e\u6240\u5f97\u306e\u91d1\u984d\u3067\u7559\u4fdd\u3057\u3066\u3044\u308b\u91d1\u984d\u3068\u6cd5\u5f8b\u3067\u305d\u308c\u305e\u308c\u6982\u5ff5\u304c\u660e\u78ba\u5316\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u53ca\u3073\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u306e\u7d30\u76ee\u306b\u3064\u3044\u3066\u3001\u653f\u4ee4\u306b\u59d4\u4efb\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3002\u305d\u3057\u3066\u3001\u300c\u8cc7\u672c\u7b49\u306e\u91d1\u984d\u300d\u3068\u3044\u3046\u8868\u73fe\u304c\u300c\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u300d\u306b\u6539\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u300e<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2006\/f1808betu.pdf\" target=\"_blank\">\u5e73\u621018\u5e74\u7248\u6539\u6b63\u7a0e\u6cd5\u306e\u3059\u3079\u3066<\/a>\u300f<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2006\/f1808betu.pdf#page=242\" target=\"_blank\">241<\/a>\u9801\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u3053\u308c\u306b\u5bfe\u3057\u3001\u4f01\u696d\u4f1a\u8a08\u3067\u306f\u3001\u300c\u8cc7\u672c\u306e\u90e8\u300d\u306b\u4ee3\u3048\u3001\u300c\u7d14\u8cc7\u7523\u306e\u90e8\u300d\u3068\u8868\u73fe\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u7b49\u304c\u542b\u307e\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u304c\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u3082\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u3082\u3001\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u5e33\u7c3f\u4fa1\u984d\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span><a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2006\/f1808betu.pdf#page=246\" target=\"_blank\">245\uff0d246<\/a>\u9801\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461<\/strong>\u3000\u81ea\u5df1\u682a\u5f0f<\/h4>\n<p>\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u7b49\u3092\u3057\u305f\u6bb5\u968e\u3067\u3001\u8cc7\u7523\u306b\u306f\u8a08\u4e0a\u305b\u305a\u306b\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u53ca\u3073\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u306e\u6e1b\u7b97\u8981\u56e0\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u4ea4\u4ed8\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u65b0\u682a\u3092\u767a\u884c\u3057\u305f\u5834\u5408\u3068\u540c\u69d8\u306b\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e\u5897\u52a0\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u306a\u304a\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u4ea4\u4ed8\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\uff18\u6761\uff11\u9805\uff11\u53f7\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u4f8b\u5916\u4e8b\u7531\u304c\u3044\u304f\u3064\u304b\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u3001<span style=\"color: #666699;\">\uff08\u2170\uff09<\/span>\u5897\u52a0\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e\u898f\u5b9a\u304c\u5225\u306b\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u7406\u7531\u3068\u3059\u308b\u3082\u306e\u3068\u3001<span style=\"color: #666699;\">\uff08\u2171\uff09<\/span>\u5897\u52a0\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3092\u96f6\u3068\u3059\u308b\u3053\u3068\u3092\u7406\u7531\u3068\u3059\u308b\u3082\u306e\u306b\u5206\u3051\u3089\u308c\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span><a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2006\/f1808betu.pdf#page=248\" target=\"_blank\">247<\/a>\u9801\u3002<\/span><\/p>\n<p>\u524d\u8005\u306b\u306f\u3001<span style=\"color: #006400;\">\uff08\u30a4\uff09<\/span>\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u884c\u4f7f\u306b\u3088\u308a\u305d\u306e\u884c\u4f7f\u3092\u3057\u305f\u8005\u306b\u81ea\u5df1\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3057\u305f\u5834\u5408\u3001<span style=\"color: #006400;\">\uff08\u30ed\uff09<\/span>\u53d6\u5f97\u6761\u9805\u4ed8\u65b0\u682a\u4e88\u7d04\u6a29\u53c8\u306f\u53d6\u5f97\u6761\u9805\u4ed8\u65b0\u682a\u4e88\u7d04\u6a29\u304c\u4ed8\u3055\u308c\u305f\u65b0\u682a\u4e88\u7d04\u6a29\u4ed8\u793e\u50b5\u306e\u53d6\u5f97\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u81ea\u5df1\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3057\u305f\u5834\u5408\uff08\u8b72\u6e21\u640d\u76ca\u304c\u8a08\u4e0a\u3055\u308c\u306a\u3044\u5834\u5408\u306b\u9650\u308b\uff09\u3001<span style=\"color: #006400;\">\uff08\u30cf\uff09<\/span>\u5408\u4f75\u3001\u5206\u5272\u3001\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u3001\u682a\u5f0f\u4ea4\u63db\u53c8\u306f\u682a\u5f0f\u79fb\u8ee2\u306b\u3088\u308a\u88ab\u5408\u4f75\u6cd5\u4eba\u306e\u682a\u4e3b\u7b49\u3001\u5206\u5272\u6cd5\u4eba\uff08\u53c8\u306f\u5206\u5272\u6cd5\u4eba\u306e\u682a\u4e3b\u7b49\uff09\u3001\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u3001\u682a\u5f0f\u4ea4\u63db\u5b8c\u5168\u5b50\u6cd5\u4eba\u306e\u682a\u4e3b\u53c8\u306f\u682a\u5f0f\u79fb\u8ee2\u5b8c\u5168\u5b50\u6cd5\u4eba\u306e\u682a\u4e3b\u306b\u81ea\u5df1\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3057\u305f\u5834\u5408\u3001<span style=\"color: #006400;\">\uff08\u30cb\uff09<\/span>\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u306b\u8a72\u5f53\u3057\u306a\u3044\u73fe\u7269\u51fa\u8cc7\uff08\u6cd5\u4eba\u7a0e\u6cd562\u6761\u306e\uff18\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3082\u306e\u306b\u9650\u308b\uff09\u306b\u3088\u308a\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u306b\u81ea\u5df1\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3057\u305f\u5834\u5408\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u5f8c\u8005\u306b\u306f\u3001<span style=\"color: #006400;\">\uff08\u30db\uff09<\/span>\u9069\u683c\u5206\u793e\u578b\u5206\u5272\u53c8\u306f\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u306b\u3088\u308a\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u53c8\u306f\u88ab\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u306b\u81ea\u5df1\u304c\u6709\u3057\u3066\u3044\u305f\u81ea\u5df1\u306e\u682a\u5f0f\u3092\u79fb\u8ee2\u3057\u305f\u5834\u5408\u3001<span style=\"color: #006400;\">\uff08\u30d8\uff09<\/span>\u682a\u5f0f\u4ea4\u63db\u53c8\u306f\u682a\u5f0f\u79fb\u8ee2\u306b\u3088\u308a\u81ea\u5df1\u304c\u6709\u3057\u3066\u3044\u305f\u81ea\u5df1\u306e\u682a\u5f0f\u3092\u682a\u5f0f\u4ea4\u63db\u5b8c\u5168\u89aa\u6cd5\u4eba\u53c8\u306f\u682a\u5f0f\u79fb\u8ee2\u5b8c\u5168\u89aa\u6cd5\u4eba\u306b\u53d6\u5f97\u3055\u308c\u305f\u5834\u5408\uff08\u91d1\u92ad\u7b49\u304c\u4ea4\u4ed8\u3055\u308c\u306a\u3044\u3082\u306e\u306b\u9650\u308b\uff09\u3001<span style=\"color: #006400;\">\uff08\u30c8\uff09<\/span>\u7d44\u7e54\u5909\u66f4\u306b\u3088\u308a\u682a\u5f0f\u3092\u767a\u884c\u3057\u305f\u5834\u5408\u3001<span style=\"color: #006400;\">\uff08\u30c1\uff09<\/span>\u53d6\u5f97\u8acb\u6c42\u6a29\u4ed8\u682a\u5f0f\u3001\u53d6\u5f97\u6761\u9805\u4ed8\u682a\u5f0f\u53c8\u306f\u5168\u90e8\u53d6\u5f97\u6761\u9805\u4ed8\u7a2e\u985e\u682a\u5f0f\u306e\u8acb\u6c42\u6a29\u306e\u884c\u4f7f\u3001\u53d6\u5f97\u4e8b\u7531\u306e\u767a\u751f\u53c8\u306f\u53d6\u5f97\u6c7a\u8b70\u306b\u3088\u308b\u53d6\u5f97\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u81ea\u5df1\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3057\u305f\u5834\u5408\uff08\u8b72\u6e21\u640d\u76ca\u304c\u8a08\u4e0a\u3055\u308c\u306a\u3044\u5834\u5408\u306b\u9650\u308b\uff09\u3001<span style=\"color: #006400;\">\uff08\u30ea\uff09<\/span>\u682a\u4e3b\u7b49\u306b\u5bfe\u3057\u3066\u65b0\u305f\u306b\u91d1\u92ad\u306e\u6255\u8fbc\u307f\u53c8\u306f\u91d1\u92ad\u4ee5\u5916\u306e\u8cc7\u7523\u306e\u7d66\u4ed8\u3092\u3055\u305b\u306a\u3044\u3067\u81ea\u5df1\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3057\u305f\u5834\u5408\uff08ex.\u682a\u5f0f\u5206\u5272\u53c8\u306f\u682a\u5f0f\u7121\u511f\u5272\u5f53\u3066\uff09\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u3053\u308c\u306b\u5bfe\u3057\u3001\u524d\u8ff0\u306e\u3088\u3046\u306b\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u7b49\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u53ca\u3073\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u306e\u6e1b\u7b97\u8981\u56e0\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002\u3053\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u306e\u305f\u3081\u306b\u8981\u3057\u305f\u4ed8\u968f\u8cbb\u7528\u306f\u3001\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u5b58\u5728\u81ea\u4f53\u304c\u5426\u5b9a\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u300c\u767a\u884c\u6e08\u682a\u5f0f\u300d\u3068\u3044\u3046\u6587\u8a00\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u3092\u9664\u304f\u65e8\u306e\u898f\u5b9a\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u3092\u542b\u3081\u305f\u6982\u5ff5\u3068\u306a\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span><a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2006\/f1808betu.pdf#page=249\" target=\"_blank\">248\u9801<\/a>\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span><a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2006\/f1808betu.pdf#page=249\" target=\"_blank\">248\uff0d249<\/a>\u9801\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u6e1b\u5c11\u3059\u308b\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u3042\u308b\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u884c\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff41\uff09\u3000\u307f\u306a\u3057\u914d\u5f53\u304c\u751f\u3058\u308b\u5834\u5408<\/h4>\n<p>\u682a\u4e3b\u30b5\u30a4\u30c9\u3067\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u306b\u3088\u308a\u91d1\u92ad\u53ca\u3073\u91d1\u92ad\u4ee5\u5916\u306e\u8cc7\u7523\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u91d1\u92ad\u306e\u984d\u53ca\u3073\u91d1\u92ad\u4ee5\u5916\u306e\u8cc7\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304c\u767a\u884c\u6cd5\u4eba\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e\u3046\u3061\u305d\u306e\u4ea4\u4ed8\u306e\u57fa\u56e0\u3068\u306a\u3063\u305f\u81ea\u5df1\u682a\u5f0f\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u306e\u91d1\u984d\u3092\u8d85\u3048\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u8d85\u3048\u308b\u90e8\u5206\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u307f\u306a\u3057\u914d\u5f53\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u304c50,000\u5343\u5186\u306e\u5185\u56fd\u6cd5\u4eba\u304c10\uff05\u306e\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u81ea\u5df1\u682a\u5f0f\u306b\u5bfe\u5fdc\u3059\u308b\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306f5,000\u5343\u5186\uff08\uff1d50,000\u5343\u5186\u00d710\uff05\uff09\u3067\u3042\u308b\u305f\u3081\u3001\u305d\u306e\u91d1\u92ad\u306e\u984d\u53ca\u3073\u91d1\u92ad\u4ee5\u5916\u306e\u8cc7\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304c200,000\u5343\u5186\u3067\u3042\u308b\u3068\u304d\u306f\u3001195,000\u5343\u5186\u304c\u307f\u306a\u3057\u914d\u5f53\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3002\u305d\u306e\u7d50\u679c\u3001\u767a\u884c\u6cd5\u4eba\u30b5\u30a4\u30c9\u3067\u3082\u30015,000\u5343\u5186\u304c\u6e1b\u5c11\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3001195,000\u5343\u5186\u304c\u6e1b\u5c11\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u5e73\u621018\u5e74\u6cd5\u4ee4\uff18\u2460\u4e8c\u5341\u3001\uff19\u2460\u4e03\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff43\uff09\u3000\u305d\u306e\u4ed6<\/h4>\n<p>\u305d\u306e\u307b\u304b\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\uff18\u6761\uff11\u980521\u53f7\u3067\u306f\u3001<span style=\"color: #4682b4;\">\uff08\u2170\uff09<\/span>\u9069\u683c\u5408\u4f75\u3001\u9069\u683c\u5206\u5272\u53c8\u306f\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u306b\u3088\u308b\u88ab\u5408\u4f75\u6cd5\u4eba\u3001\u5206\u5272\u6cd5\u4eba\u53c8\u306f\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u304b\u3089\u306e\u79fb\u8ee2\u3001<span style=\"color: #4682b4;\">\uff08\u2171\uff09<\/span>\u5270\u4f59\u91d1\u306e\u914d\u5f53\u82e5\u3057\u304f\u306f\u5229\u76ca\u306e\u914d\u5f53\u82e5\u3057\u304f\u306f\u5270\u4f59\u91d1\u306e\u5206\u914d\u3001\u89e3\u6563\u306b\u3088\u308b\u6b8b\u4f59\u8ca1\u7523\u306e\u5206\u914d\u53c8\u306f\u5408\u4f75\u306b\u3088\u308b\u5408\u4f75\u6cd5\u4eba\u304b\u3089\u306e\u4ea4\u4ed8\u3001<span style=\"color: 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