{"id":5140,"date":"2013-01-17T10:10:58","date_gmt":"2013-01-17T01:10:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=5140"},"modified":"2025-09-24T12:02:04","modified_gmt":"2025-09-24T03:02:04","slug":"tax-effects-article","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article\/","title":{"rendered":"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u3088\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\uff0d\u304a\u77e5\u3089\u305b\uff0d<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u9069\u7528\u6307\u91dd\u7b49\u3092\u7e54\u308a\u8fbc\u3093\u3060\u6700\u65b0\u7248\u306e\u300e<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u3068\u9069\u7528\u306b\u3088\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u30fb\u8cb8\u501f\u5bfe\u7167\u8868\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-65\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076<\/a>\u300f\u304c\u597d\u8a55\u9023\u8f09\u4e2d\u3067\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"text-align: center;\"><strong>\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u3088\u308b<\/h4>\n<h4 style=\"text-align: center;\">\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306f\u3059\u3067\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3067\u3042\u308a\u3001\u5b9f\u52d9\u306b\u5b9a\u7740\u3057\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u305f\u3060\u3057\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306f\u3001\u6bce\u671f\u6c7a\u7b97\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308b\u4e8b\u9805\u3067\u3042\u308a\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u304c\u4f01\u696d\u306e\u696d\u7e3e\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3053\u3068\u3082\u3042\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u30b7\u30ea\u30fc\u30ba\u3067\u306f\u3001\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u300f\u3068\u3057\u3066\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u304b\u3089\u89e3\u8aac\u3092\u884c\u3046\u3002<br \/>\n\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2160\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u3088\u308b\u640d\u76ca\u8a08\u7b97\u66f8<\/strong><\/h4>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u3068\u306f\u3001\u6cd5\u4eba\u7a0e\u7b49\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u3092\u5408\u7406\u7684\u306b\u5bfe\u5fdc\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3067\u3042\u308a\u3001\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u984d\u3068\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u984d\u306b\u76f8\u9055\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u6cd5\u4eba\u7a0e\u305d\u306e\u4ed6\u5229\u76ca\u306b\u95a2\u9023\u3059\u308b\u91d1\u984d\u3092\u8ab2\u7a0e\u6a19\u6e96\u3068\u3059\u308b\u7a0e\u91d1\uff08\u4ee5\u4e0b\u300c\u6cd5\u4eba\u7a0e\u7b49\u300d\u3068\u3044\u3046\uff09\u306e\u984d\u3092\u9069\u5207\u306b\u671f\u9593\u914d\u5206\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u884c\u308f\u308c\u308b\uff08\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918b.htm\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u3002\u4ee5\u4e0b\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u7b2c\u4e00\uff09\u3002<\/p>\n<p>\u3053\u3053\u3067\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308b\u306e\u306f\u3001\u6b21\u306e\u3053\u3068\u3067\u3042\u308b\u3002<div class=\"brdr\"><\/div>\n<ul>\n<li>\u6cd5\u4eba\u7a0e\u7b49\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u3092\u5408\u7406\u7684\u306b\u5bfe\u5fdc\u3055\u305b\u308b\u3053\u3068<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u984d\u3068\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u984d\u306e\u76f8\u9055\u306b\u7740\u76ee\u3059\u308b\u3053\u3068<\/li>\n<\/ul>\n<div><div class=\"brdr\"><\/div><\/div>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3068\u9069\u7528\u3057\u306a\u3044\u5834\u5408\u3067\u3001\u640d\u76ca\u8a08\u7b97\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304b\u3092\u6570\u5b57\u3067\u898b\u3066\u307f\u308b\u3002<div class=\"brdr3\"><\/div>\n<h4 style=\"text-align: center;\">\uff3b\u6570 \u5024 \u4f8b\uff3d<\/h4>\n<p><strong>\uff08\u524d\u63d0\uff09<\/strong><br \/>\n\u2460\u3000\u6ede\u7559\u68da\u5378\u8cc7\u7523 1,500\u5343\u5186\u306b\u3064\u3044\u3066\u8a55\u4fa1\u6e1b 1,000\u5343\u5186\u3092\u884c\u3044\u3001\u5e33\u7c3f\u4fa1\u984d\u3092 500\u5343\u5186\u3068\u3057\u305f\u3002<br \/>\n\u2461\u3000\u8a55\u4fa1\u6e1b 1,000\u5343\u5186\u306f\u7a0e\u52d9\u4e0a\u3001\u640d\u91d1\u3068\u306a\u3089\u306a\u3044\u306e\u3067\u3001\u5225\u8868\u56db\u3067\u7533\u544a\u52a0\u7b97\u3057\u3001\u5225\u8868\u4e94\u3067\u7e70\u308a\u8d8a\u3057\u3066\u3044\u308b\u3002<br \/>\n\u2462\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f40\uff05\u3068\u3059\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/01\/zeikoka1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5142\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/01\/zeikoka1-1.png\" alt=\"\" width=\"650\" height=\"275\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/01\/zeikoka1-1.png 915w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/01\/zeikoka1-1-300x126.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<\/a><span style=\"font-size: 12px;\">\u203b\uff11 \uff1a \uff08\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca5,000\uff0b\u8a55\u4fa1\u6e1b1,000\uff09\u00d7\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738740\uff05 \uff1d 2,400<br \/>\n\u203b\uff12 \uff1a \u8a55\u4fa1\u6e1b1,000\uff08\uff1d\u7a0e\u52d9\u4e0a\u306e\u5e33\u7c3f\u4fa1\u984d1,500\uff0d\u4f1a\u8a08\u4e0a\u306e\u5e33\u7c3f\u4fa1\u984d500\uff09\u00d7\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738740\uff05 \uff1d 400<\/span><\/p>\n<p>\u6cd5\u4eba\u7a0e\u7b49\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u304c\u5408\u7406\u7684\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u307f\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/01\/zeikoka1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5141\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/01\/zeikoka1-2.png\" alt=\"\" width=\"450\" height=\"210\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/01\/zeikoka1-2.png 625w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/01\/zeikoka1-2-300x140.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<div class=\"brdr3\"><\/div>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u7b49\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u306e\u6bd4\u7387\u306f40\uff05\u3068\u306a\u308b\u3002\u3053\u308c\u306f\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738740\uff05\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u5408\u7406\u7684\u306a\u5bfe\u5fdc\u304c\u56f3\u3089\u308c\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u7b49\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u306e\u6bd4\u7387\u306f48\uff05\u3068\u306a\u308a\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738740\uff05\u3068\u4e00\u81f4\u3057\u3066\u3044\u306a\u3044\u3002\u3064\u307e\u308a\u3001\u6cd5\u4eba\u7a0e\u7b49\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u306e\u5408\u7406\u7684\u306a\u5bfe\u5fdc\u304c\u56f3\u3089\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u201c\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u201d\u3068\u3044\u3046\u610f\u5473\u306f\u3001\u640d\u76ca\u8a08\u7b97\u306e\u89b3\u70b9\u304b\u3089\u306f\u3001\u6cd5\u4eba\u7a0e\u7b49\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u306e\u984d\u3092\u9069\u5207\u306b\u671f\u9593\u5bfe\u5fdc\u3055\u305b\u308b\u3053\u3068\u306b\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u3088\u308b\u8cb8\u501f\u5bfe\u7167\u8868<\/strong><\/h4>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u3064\u3044\u3066\u306f\u524d\u8ff0\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u304c\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u306f\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u3088\u308a\u3001\u57fa\u672c\u7684\u306b\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u304c\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<br \/>\n\u524d\u8ff0\u306e\u4f8b\u306b\u3088\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3055\u308c\u308b\u3002<\/p>\n<p>\uff08\u4ed5\u8a33\uff09<br \/>\n<strong>\u3000\u3000\u3000\u3000\u3000<\/strong>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08BS\uff09\u3000 400 \u3000\uff0f\u3000 \u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\uff08PL\uff09\u3000 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title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918a.htm\" target=\"_blank\" 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