{"id":5046,"date":"2020-03-12T13:52:10","date_gmt":"2020-03-12T04:52:10","guid":{"rendered":"https:\/\/webiker.org\/?p=5046"},"modified":"2025-03-12T22:33:48","modified_gmt":"2025-03-12T13:33:48","slug":"doubleentry-bookkeeping-4","status":"publish","type":"post","link":"https:\/\/webiker.org\/yomoyama\/doubleentry-bookkeeping-4\/","title":{"rendered":"\u5bb6\u8a08\u7c3f\u304b\u3089Excel\u3067\u8907\u5f0f\u5e33\u7c3f\uff0d\uff14\u3010\u78ba\u5b9a\u7533\u544a\u3011"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"> \u79c1\u306e\u9752\u767d\u7533\u544a\u3001\u8907\u5f0f\u5e33\u7c3f\u306fExcel\u3067\u3059\u3002<br>\u30cd\u30c3\u30c8\u3067\u8907\u5f0f\u5e33\u7c3f\u3092\u5b66\u3073\u3001\u5e33\u7c3f\u3092Excel\u3067\u4f5c\u308a\u4e0a\u3052\u307e\u3057\u305f\u3002<br>\u3082\u3061\u308d\u3093\u3001\u5b8c\u5168\u7121\u6599\u3067\u3059\u3002 <\/p>\n\n\n\n<p 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<\/strong><\/li>\n\n\n\n<li><strong>4\u5e74\u76ee\uff1a12\u4e07\u5186 \u00f7 4\u5e74 \uff1d 3\u4e07\u5186\uff08\u6b8b\u308a\uff1a3\u4e07\u5186 \uff0d 3\u4e07\u5186 \uff1d 0\u5186\uff09  <\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b6\u30af\u3063\u3068\u3053\u3093\u306a\u611f\u3058\u3067\u3059\u306d\u3002<br>\u5b9f\u969b\u306f\u3001\u6700\u5f8c\u306e\u5e74\u306f1\u5186\u6b8b\u3059\u306e\u3067\u3059\u304c\u3001\u307e\u305a\u306f\u30a4\u30e1\u30fc\u30b8\u3092\u3064\u304b\u3093\u3067\u304f\u3060\u3055\u3044\u3002<br>\u5bfe\u8c61\u304c\u81ea\u5b85\u3067\u3082\u81ea\u5bb6\u7528\u8eca\u3067\u3082\u30d1\u30bd\u30b3\u30f3\u3067\u3082\u3001\u3053\u306e\u57fa\u672c\u69cb\u9020\u306f\u540c\u3058\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ed5\u8a33\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u307e\u305a\u306f\u3001\u8cfc\u5165\u6642\u306b\u501f\u65b9\u79d1\u76ee\u3067\u5de5\u5177\u6a5f\u5668\u5099\u54c1\u306b\u8cfc\u5165\u984d\u3092\u5165\u91d1<\/li>\n\n\n\n<li>\u3064\u304e\u306b\u3001\u305d\u3053\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u8cbb\u3067\u7d4c\u8cbb\u5316<\/li>\n\n\n\n<li>\u305d\u3057\u3066\u3001\u6b8b\u3063\u305f\u91d1\u984d\u3092\u5143\u5165\u91d1\u3067\u7fcc\u5e74\u306b\u7e70\u308a\u8d8a\u3057<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u8a18\u306e\u610f\u5473\u304c\u4e0d\u660e\u306e\u5834\u5408\u306f\u3001<a href=\"https:\/\/webiker.org\/yomoyama\/blog\/double%e2%80%90entry-bookkeeping-3\/\">\u3053\u3061\u3089<\/a>\u3092\u8aad\u3093\u3067\u307f\u3066\u304f\u3060\u3055\u3044\u3002<br>\u5ff5\u306e\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306b\u4ed5\u5206\u3051\u3092\u307e\u3068\u3081\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><td><\/td><td class=\"has-text-align-center\" data-align=\"center\">\u501f\u65b9\u79d1\u76ee<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u8cb8\u65b9\u79d1\u76ee<\/td><\/tr><tr><td>\u30d1\u30bd\u30b3\u30f3\u3092\u8cfc\u5165\u3057\u305f\u3068\u304d<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u5de5\u5177\u6a5f\u5668\u5099\u54c1<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u4e8b\u696d\u4e3b\u501f<\/td><\/tr><tr><td>\u6e1b\u4fa1\u511f\u5374\u8cbb\u3067\u7d4c\u8cbb\u5316\u3059\u308b\u3068\u304d<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u5de5\u5177\u6a5f\u5668\u5099\u54c1<\/td><\/tr><tr><td>\u7fcc\u5e74\u3001\u6b8b\u91d1\u3092\u7e70\u308a\u8d8a\u3057\u3059\u308b\u3068\u304d<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u5de5\u5177\u6a5f\u5668\u5099\u54c1<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u5143\u5165\u91d1<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3082\u3061\u308d\u3093\u3001\u4e0a\u8a18\u304c\u5de5\u5177\u6a5f\u5668\u5099\u54c1\u306a\u306e\u306f\u3001\u5bfe\u8c61\u304c\u30d1\u30bd\u30b3\u30f3\u3060\u304b\u3089\u3067\u3059\u306d\u3002<br>\u3053\u308c\u304c\u81ea\u5b85\u306a\u3089\u5efa\u7269\u3001\u81ea\u5bb6\u7528\u8eca\u306a\u3089\u8eca\u4e21\u904b\u642c\u5177\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u4e00\u822c\u7684\u306b\u306f\u8cfc\u5165\u91d1\u984d\u306e\u3053\u3068\u3092\u53d6\u5f97\u984d\u3068\u8868\u73fe\u3057\u307e\u3059\u3002<br>\u4ee5\u964d\u306f\u53d6\u5f97\u984d\u3067\u7d71\u4e00\u3057\u307e\u3059\u306e\u3067\u3001\u53d6\u5f97\u984d\uff1d\u8cb7\u3063\u305f\u3068\u304d\u306e\u91d1\u984d\u3060\u3068\u601d\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u73fe\u5b9f\u306f-\u3082\u3046\u5c11\u3057\u8907\u96d1\u3067\u3059\">\u73fe\u5b9f\u306f\u3001\u3082\u3046\u5c11\u3057\u8907\u96d1\u3067\u3059\u3002<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3060\u3051\u3067\u6e1b\u4fa1\u511f\u5374\u304c\u3067\u304d\u308c\u3070\u82e6\u52b4\u306f\u3057\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u73fe\u5b9f\u306f\u3082\u3046\u5c11\u3057\u8907\u96d1\u3067\u3059\u3002<br>\u6e1b\u4fa1\u511f\u5374\u304c\u8907\u96d1\u306b\u306a\u308b\u8981\u56e0\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e5\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<ul 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href=\"http:\/\/keisan.nta.go.jp\/h30yokuaru\/aoiroshinkoku\/hitsuyokeihi\/genkashokyakuhi\/taiyonensuhyo.html\">\u56fd\u7a0e\u5e81\u306eWebPage<\/a>\u306a\u3069\u3092\u307f\u3066\u3001\u8abf\u3079\u308b\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002<br>\u691c\u7d22\u306e\u30b3\u30c4\u3068\u3057\u3066\u306f\u3001\u3010\u5bfe\u8c61\u7269\u306e\u540d\u524d\uff08\u30b9\u30da\u30fc\u30b9\uff09\u8010\u7528\u5e74\u6570 \u3011 \u3067\u30b0\u30b0\u308b\u3067\u3059\u306d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u5b9f\u969b\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u53d6\u5f97\u984d\u3092\u8010\u7528\u5e74\u6570\u3067\u5272\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u511f\u5374\u7387\u3092\u304b\u3051\u3066\u6c42\u3081\u307e\u3059\u3002<br>\u305f\u3068\u3048\u3070\u3001\u8010\u7528\u5e74\u6570\u304c4\u5e74\u306e\u30d1\u30bd\u30b3\u30f3\u306e\u511f\u5374\u7387\u306f0.25\u3067\u3059\u304b\u3089\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul 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class=\"wp-block-paragraph\">\u305d\u308c\u3067\u3001\u3053\u306e\u511f\u5374\u7387\u3067\u3059\u304c\u3001<strong>\u601d\u3044\u306e\u5916\u3001\u5185\u5bb9\u304c\u8907\u96d1<\/strong>\u3067\u3059\u3002<br>\u305f\u3068\u3048\u3070\u3001\u540c\u3058\u30e2\u30ce\u3067\u3082\u53d6\u5f97\u65e5\u304c\u5e73\u621019\u5e743\u670831\u65e5\u4ee5\u524d\u3068\u305d\u308c\u4ee5\u964d\u3067\u306f\u511f\u5374\u7387\u304c\u9055\u3044\u307e\u3059\u3002<br>\u305d\u306e\u4ed6\u306b\u3082\u3001\u3044\u308d\u3044\u308d\u306a\u7279\u4f8b\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3053\u3053\u306f\u3088\u304f\u8abf\u3079\u308b\u3053\u3068\u304c\u809d\u8981\u3067\u3059\u306d\u3002<br>\u3068\u3044\u3046\u304b\u3001\u3088\u304f\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u7d20\u76f4\u306b\u7a0e\u52d9\u7f72\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<br>\u7d50\u5c40\u3001\u305d\u308c\u304c\u4e00\u756a\u78ba\u5b9f\u3067\u8fd1\u9053\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u511f\u5374\u7387\u306b\u306f\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<br>\u57fa\u672c\u7684\u306b\u3001\u5728\u5b85\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u5834\u5408\u306f\u5b9a\u984d\u6cd5\u4e00\u629e\u306b\u306a\u308a\u307e\u3059\u3002<br>\u5b9a\u7387\u6cd5\u306f\u7533\u8acb\u304c\u5fc5\u8981\u3060\u3063\u305f\u308a\u3044\u308d\u3044\u308d\u3068\u9762\u5012\u306a\u306e\u3067\u3001\u3053\u3053\u306f\u7121\u8996\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\uff12-\u53d6\u5f97\u984d\u304c\u511f\u5374\u91d1\u984d\u3067\u5272\u308a\u5207\u308c\u306a\u3044\">\uff12\uff0e\u53d6\u5f97\u984d\u304c\u511f\u5374\u91d1\u984d\u3067\u5272\u308a\u5207\u308c\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5358\u7d14\u306b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u51e6\u7406\u3057\u307e\u3059\u3002<br>\u305f\u3068\u3048\u3070\u3001\u30d1\u30bd\u30b3\u30f3\u306e\u4fa1\u683c\u304c110,753\u5186\u3060\u3063\u305f\u3068\u304d\u306e\u51e6\u7406\u3067\u3059\u306d\u3002 <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1a110,735\u5186\u00d70.25\uff1d27,684\u5186<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u511f\u5374\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>1\u5e74\u76ee\uff1a\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1a27,684\u5186\uff08\u6b8b\u308a\uff1a110,000\u5186\uff0d27,684\u5186\uff1d83,051\u5186\uff09<\/strong><\/li>\n\n\n\n<li><strong>2\u5e74\u76ee\uff1a\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1a27,684\u5186<\/strong>\uff08<strong>\u6b8b\u308a\uff1a83,051\u5186\uff0d27,684\u5186\uff1d55,367\u5186\uff09<\/strong><\/li>\n\n\n\n<li><strong>3\u5e74\u76ee\uff1a\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1a27,684\u5186<\/strong>\uff08<strong>\u6b8b\u308a\uff1a55,367\u5186\uff0d27,684\u5186\uff1d27,683\u5186\uff09<\/strong><\/li>\n\n\n\n<li><strong>4\u5e74\u76ee\uff1a\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1a27,682\u5186<\/strong>\uff08<strong>\u6b8b\u308a\uff1a27,683\u5186\uff0d27,682\u5186\uff1d1\u5186\uff09<\/strong> <\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6700\u7d42\u5e74\u306f\u3001\u524d\u5e74\u306b\u4f59\u3063\u305f\u91d1\u984d\uff0d1\u5186\u304c\u6e1b\u4fa1\u511f\u5374\u8cbb<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<br>\u8981\u306f\u3001\u8cc7\u7523\u306e\u984d\u304c\u6e1b\u4fa1\u511f\u5374\u8cbb\u4ee5\u4e0b\u306b\u306a\u3063\u305f\u30891\u5186\u6b8b\u3059\u51e6\u7406\u3092\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002<br>\u306a\u304a\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306b\u5c0f\u6570\u70b9\u4ee5\u4e0b\u304c\u3067\u305f\u3068\u304d\u306f\u3001<strong><a href=\"https:\/\/www.keisan.nta.go.jp\/h26yokuaru\/aoiroshinkoku\/hitsuyokeihi\/genkashokyakuhi\/hasushori.html\">\u3059\u3079\u3066\u5207\u308a\u4e0a\u3052<\/a><\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\uff13-\u5e74\u306e\u9014\u4e2d\u306b\u8cfc\u5165\u3057\u3066\u4f7f\u3044\u59cb\u3081\u305f\">\uff13\uff0e\u5e74\u306e\u9014\u4e2d\u306b\u8cfc\u5165\u3057\u3066\u4f7f\u3044\u59cb\u3081\u305f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5834\u5408\u306f\u3001\u5358\u7d14\u306b\u6708\u5272\u308a\u3067\u3059\u3002<br>\u305f\u3068\u3048\u3070\u300111\u4e07\u5186\u306e\u30d1\u30bd\u30b3\u30f3\u30927\u6708\u306b\u8cfc\u5165\u3057\u305f\u3068\u304d\u306e\u521d\u5e74\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>110,000\u5186\u00d70.25\u00d7\uff0812\u6708\uff0d7\u6708)\u00f712\u6708\uff1d11,459\u5186<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3042\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u51e6\u7406\u3092\u3059\u308c\u3070OK\u3067\u3059\u306d\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>1\u5e74\u76ee\uff1a\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1a11,459\u5186\uff08\u6b8b\u308a\uff1a110,000\u5186\uff0d11,459\u5186\uff1d98,541\u5186\uff09<\/strong><\/li>\n\n\n\n<li><strong>2\u5e74\u76ee\uff1a\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1a27,500\u5186\uff08\u6b8b\u308a\uff1a98,541\u5186\uff0d27,500\u5186\uff1d71,041\u5186\uff09<\/strong><\/li>\n\n\n\n<li><strong>3\u5e74\u76ee\uff1a\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1a27,500\u5186\uff08\u6b8b\u308a\uff1a71,041\u5186\uff0d27,500\u5186\uff1d43,541\u5186\uff09<\/strong><\/li>\n\n\n\n<li><strong>4\u5e74\u76ee\uff1a\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1a27,500\u5186\uff08\u6b8b\u308a\uff1a43,541\u5186\uff0d27,500\u5186\uff1d16,041\u5186\uff09 <\/strong><\/li>\n\n\n\n<li><strong>5\u5e74\u76ee\uff1a\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1a16,040\u5186\uff08\u6b8b\u308a\uff1a16,041\u5186\uff0d16,040\u5186\uff1d1\u5186\uff09 <\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u7d42\u5e74\u306e\u51e6\u7406\u306f\u3001\u511f\u5374\u91d1\u984d\u3067\u5272\u308a\u5207\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3068\u540c\u3058\u306b\u306a\u308a\u307e\u3059\u3002<br>\u7d50\u5c40\u306e\u3068\u3053\u308d\u3001\u6708\u5272\u308a\u3057\u305f\u306e\u521d\u5e74\u306e\u6b8b\u308a\u3092\u6700\u7d42\u5e74\u306b\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\uff14-\u4ee5\u524d\u306b\u8cfc\u5165\u3057\u305f\u30e2\u30ce\u3092\u4e8b\u696d\u7528\u3067\u4f7f\u3044\u59cb\u3081\u305f\">\uff14\uff0e<strong>\u4ee5\u524d\u306b\u8cfc\u5165\u3057\u305f\u30e2\u30ce\u3092\u4e8b\u696d\u7528\u3067\u4f7f\u3044\u59cb\u3081\u305f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306f\u3001\u5728\u5b85\u3092\u59cb\u3081\u308b\u524d\u306b\u8cfc\u5165\u3057\u305f\u81ea\u5b85\u3092\u7d4c\u8cbb\u306b\u3059\u308b\u6642\u306e\u5fc5\u9808\u9805\u76ee\u3067\u3059\u306d\u3002<br>\u81ea\u5b85\u306e\u8cfc\u5165\u8cbb\u7528\u3092\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u3068\u3001\u304b\u306a\u308a\u306e\u7bc0\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u308c\u3067\u3001\u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068\u3001\u3053\u306e\u5834\u5408\u306f\u30b9\u30bf\u30fc\u30c8\u306e\u91d1\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u3002<br>\u8981\u306f\u3001\u53d6\u5f97\u984d\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u304c\u30b9\u30bf\u30fc\u30c8\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5834\u5408\u306f\u3001\u53d6\u5f97\u984d\u304b\u3089\u5728\u5b85\u3092\u3057\u3066\u3044\u306a\u3044\u9593\u306e\u511f\u5374\u5206\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<br>\u305d\u3057\u3066\u3001\u305d\u308c\u3092\u30b9\u30bf\u30fc\u30c8\u306e\u91d1\u984d\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u30011,000\u4e07\u5186\u3067\u81ea\u5b85\u3092\u8cb7\u3063\u3066\u3001\u305d\u306e5\u5e74\u5f8c\u306b\u5728\u5b85\u3092\u59cb\u3081\u305f\u5834\u5408\u3067\u3059\u3002<br>\u307e\u305a\u306f\u3001\u5728\u5b85\u3092\u3057\u3066\u3044\u306a\u3044\u6642\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u6c42\u3081\u307e\u3059\u3002<br>\u30dd\u30a4\u30f3\u30c8\u306f2\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5728\u5b85\u3092\u3057\u3066\u3044\u306a\u3044\u3068\u304d\u306e\u8010\u7528\u5e74\u6570\uff1a\u901a\u5e38\u306e1.5\u500d<\/strong><\/li>\n\n\n\n<li><strong>\u5728\u5b85\u3092\u3057\u3066\u3044\u306a\u3044\u3068\u304d\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\uff1a\u65e7\u5b9a\u984d\u6cd5<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u304f\u308f\u3057\u304f\u306f\u3001\u56fd\u7a0e\u5e81\u306e<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/04\/17.htm\">\u3053\u3061\u3089\u306e\u30da\u30fc\u30b8<\/a>\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br>\u305d\u308c\u3067\u3001\u4e0a\u8a18\u3092\u9069\u7528\u3059\u308b\u3068\u5728\u5b85\u3057\u3066\u306a\u3044\u6642\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8010\u7528\u5e74\u6570\uff1a22\u5e74\u00d71.5\uff1d33\u5e74\u3000\u2192\u3000\u511f\u5374\u7387\uff1a0.031<\/strong>\u203b1<\/li>\n\n\n\n<li><strong>\u5728\u5b85\u3057\u3066\u306a\u3044\u3068\u304d\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1a1,000\u4e07\u5186\u00d70.9\u00d70.031\uff1d279,000\u5186\/\u5e74<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5b85\u3057\u3066\u306a\u3044\u3068\u304d\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u65e7\u5b9a\u984d\u6cd5\u306b\u306a\u308b\u306e\u30670.9\u3092\u304b\u3051\u307e\u3059\u3002<br>\u306a\u304a\u3001\u5b9f\u969b\u306e\u5728\u5b85\u306a\u3057\u6642\u306e\u511f\u5374\u7387\u306f\u3001\u56fd\u7a0e\u5e81\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/saigai\/h30\/0018008-045\/05.htm\">\u3053\u3061\u3089\u306e\u30da\u30fc\u30b8<\/a>\u306b\u4e00\u89a7\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u203b\uff11\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3042\u3068\u306f\u3001\u53d6\u5f97\u984d\u304b\u3089\u5728\u5b85\u3057\u3066\u3044\u306a\u3044\u9593\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u5f15\u3051\u3070\u30b9\u30bf\u30fc\u30c8\u91d1\u984d\u304c\u78ba\u5b9a\u3067\u3059\u306d\u3002<br>\u5177\u4f53\u7684\u306a\u8a08\u7b97\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u30b9\u30bf\u30fc\u30c8\u306e\u91d1\u984d\uff1a1,000\u4e07\u5186\uff0d279,000\u5186\u00d75\u5e74\uff1d8,605,000\u5186<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3061\u3089\u3001\u8cfc\u5165\u6708\u304c5\u6708\u307e\u3067\u306e\u3068\u304d\u306f\u5207\u308a\u6368\u3066\u30016\u6708\u4ee5\u964d\u306e\u5834\u5408\u306f\u7e70\u308a\u4e0a\u3052\u306b\u306a\u308a\u307e\u3059\u3002<br>\u305f\u3068\u3048\u3070\u30012010\u5e747\u6708\u306b\u81ea\u5b85\u3092\u8cfc\u5165\u3057\u305f\u6642\u306f\u30012011\u5e74\u306b\u8cfc\u5165\u3057\u305f\u3053\u3068\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b9\u30bf\u30fc\u30c8\u306e\u91d1\u984d\u304c\u6c7a\u307e\u308c\u3070\u3001\u3042\u3068\u306f\u901a\u5e38\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3067\u6bce\u5e74\u511f\u5374\u3057\u3066\u3044\u304f\u3060\u3051\u3067\u3059\u306d\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1a1,000\u4e07\u5186\u00d70.046\uff1d460,000\u5186<\/strong><\/li>\n\n\n\n<li><strong>\u521d\u5e74\u306e\u6e1b\u4fa1\u511f\u5374\uff1a460,000\u5186\uff08\u6b8b\u308a\uff1a8,605,000\u5186\uff0d460,000\u5186\uff1d8,145,000\u5186\uff09<\/strong><\/li>\n\n\n\n<li><strong>\u2026\u4ee5\u4e0b\u3001\u511f\u5374\u3067\u304d\u308b\u91d1\u984d\u304c\u306a\u304f\u306a\u308b\u307e\u3067\u7d9a\u304f<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3082\u3061\u308d\u3093\u3001\u521d\u5e74\u306f\u5728\u5b85\u3092\u59cb\u3081\u305f\u6708\u3067\u6708\u5272\u308a\u306b\u306a\u308a\u307e\u3059\u3002<br>\u305d\u308c\u3068\u3001\u8cfc\u5165\u304c\u5e73\u621019\u5e743\u670831\u65e5\u4ee5\u524d\u306e\u5834\u5408\u306f\u3001\u672c\u6765\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3082\u65e7\u5b9a\u984d\u6cd5\u3067\u7b97\u51fa\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u3042\u305f\u308a\u3001\u5c11\u3057\u8907\u96d1\u3067\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u306b\u8a73\u3057\u304f\u89e3\u8aac\u304c\u3042\u308a\u307e\u3059\u3002<br>\u4e26\u884c\u3057\u3066\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/04\/17.htm\">\u975e\u696d\u52d9\u7528\u8cc7\u7523\u3092\u696d\u52d9\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2109_qa.htm\">\u65b0\u7bc9\u5bb6\u5c4b\u7b49\u3092\u975e\u696d\u52d9\u7528\u304b\u3089\u696d\u52d9\u7528\u306b\u8ee2\u7528\u3057\u305f\u5834\u5408\u306e\u6e1b\u4fa1\u511f\u5374<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u5728\u5b85\u3092\u59cb\u3081\u3066\u304b\u3089\u81ea\u5b85\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306f\u3001\u3053\u308c\u3089\u306e\u51e6\u7406\u306f\u4e0d\u8981\u3067\u3059\u3002 <\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\uff15-\u5bb6\u4e8b\u3068\u6309\u5206\u3059\u308b\">\uff15\uff0e\u5bb6\u4e8b\u3068\u6309\u5206\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><\/td><td class=\"has-text-align-center\" data-align=\"center\">\u501f\u65b9\u79d1\u76ee<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u8cb8\u65b9\u79d1\u76ee<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u91d1\u984d<\/td><\/tr><tr><td>\u8cfc\u5165\u6642<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u5efa\u7269<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u4e8b\u696d\u4e3b\u501f<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,000\u4e07\u5186<\/td><\/tr><tr><td>\u6e1b\u4fa1\u511f\u5374\uff08\u4e8b\u696d\u5206 15%\uff09<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u5efa\u7269<\/td><td class=\"has-text-align-center\" data-align=\"center\">69,000\u5186<\/td><\/tr><tr><td>\u6e1b\u4fa1\u511f\u5374\uff08\u5bb6\u4e8b\u5206 75%\uff09<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u4e8b\u696d\u4e3b\u8cb8<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u5efa\u7269<\/td><td class=\"has-text-align-center\" data-align=\"center\">391,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u5b85\u306e\u8cfc\u5165\u91d1\u984d\u304c1,000\u4e07\u5186\u3067\u3001\u5e74\u3005\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c46\u4e07\u5186\u306e\u5834\u5408\u3067\u3059\u306d\u3002<br>\u3053\u3053\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001<strong>\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u6642\u70b9\u3067\u6309\u5206\u3059\u308b<\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<br>\u305d\u3057\u3066\u3001<strong>\u5bb6\u4e8b\u5206\u306f\u4e8b\u696d\u4e3b\u8cb8\u3067\u51e6\u7406\u3059\u308b<\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u79c1\u306f\u6700\u521d\u5206\u304b\u3089\u306a\u304f\u3066\u3001\u8cfc\u5165\u6642\u306e\u6642\u70b9\u3067\u6309\u5206\u3059\u308b\u306e\u304b\u306a\u3068\u601d\u3063\u3066\u3044\u307e\u3057\u305f\u3002<br>\u3053\u3053\u3067\u3082\u6700\u5f37\u306e\u52d8\u5b9a\u79d1\u76ee\u3001\u4e8b\u696d\u4e3b\u8cb8\u306e\u52b9\u529b\u304c\u70b8\u88c2\u3068\u3044\u3046\u611f\u3058\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u3053\u3053\u307e\u3067\u5206\u304b\u308c\u3070-\u3060\u3044\u305f\u3044ok\u3067\u3059\">\u3053\u3053\u307e\u3067\u5206\u304b\u308c\u3070\u3001\u3060\u3044\u305f\u3044OK\u3067\u3059\u3002<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0a\u304c\u3001\u6e1b\u4fa1\u511f\u5374\u306b\u95a2\u3059\u308b\u5fc5\u8981\u6700\u5c0f\u9650\u306eTips\u306b\u306a\u308a\u307e\u3059\u3002<br>\u3053\u3053\u307e\u3067\u308f\u304b\u308c\u3070\u3001\u81ea\u5b85\u306e\u7d4c\u8cbb\u5316\u304c\u3067\u304d\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u5b85\u306e\u7d4c\u8cbb\u5316\u306f\u5927\u304d\u3044\u3067\u3059\u3088\u306d\u3002<br>\u4e0a\u8a18\u306e\u901a\u308a\u3001\u8cfc\u5165\u91d1\u984d\u304c1,000\u4e07\u5186\u3001\u6309\u5206\u304c15%\u30677\u4e07\u5186\u8fd1\u304f\u304c\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\u304b\u3089\u306d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u3088\u3046\u306b\u3001\u81ea\u52d5\u8eca\u3084\u51b7\u8535\u5eab\u306e\u3088\u3046\u306a\u9ad8\u984d\u5bb6\u96fb\u3082\u7d4c\u8cbb\u5316\u3067\u304d\u307e\u3059\u3002<br>\u79c1\u306e\u3088\u3046\u306a\u30aa\u30da\u30ec\u30fc\u30bf\u306e\u5834\u5408\u3001\u51b7\u8535\u5eab\u3082\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\u3002<br>\u5589\u3092\u3046\u308b\u304a\u3059\u98f2\u307f\u7269\u3092\u51b7\u3084\u3057\u3066\u304a\u304f\u3068\u3044\u3046\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u4e8b\u696d\u7528\u9014\u306b\u306a\u308b\u306e\u3067\u3059\u306d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u4ed6\u306b\u3082\u3001\u6e1b\u4fa1\u511f\u5374\u3067\u6291\u3048\u3066\u304a\u304f\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u4e0b\u8a18\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\uff11-\u65e7\u5b9a\u984d\u6cd5\u306b\u3088\u308b\u511f\u5374\">\uff11\uff0e\u65e7\u5b9a\u984d\u6cd5\u306b\u3088\u308b\u511f\u5374<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e73\u621019\u5e743\u670831\u65e5\u4ee5\u524d\u306b\u8cfc\u5165\u3057\u305f\u30e2\u30ce\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u7b97\u51fa\u3068\u511f\u5374\u65b9\u6cd5\u304c\u9055\u3044\u307e\u3059\u3002<br>\u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068\u3001<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306b0.9\u3092\u304b\u3051\u308b\u3002<\/strong><\/li>\n\n\n\n<li><strong>\u6e1b\u4fa1\u511f\u5374\u306e\u6b8b\u9ad8\u304c\u8cfc\u5165\u91d1\u984d\u306e5%\u3092\u5207\u3063\u305f\u4ee5\u964d\u306f\u3001\u8cfc\u5165\u91d1\u984d\u306e5%\u304c\u6e1b\u4fa1\u511f\u5374\u8cbb<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3068\u3044\u3046\u30eb\u30fc\u30eb\u3067\u3059\u3002<br>\u305d\u308c\u3067\u306f\u300120\u4e07\u5186\u306e\u30d1\u30bd\u30b3\u30f3\u3001\u511f\u5374\u73870.25\u3067\u8a08\u7b97\u3092\u3057\u3066\u307f\u305f\u3044\u3068\u304a\u3082\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u73fe<strong>\u5b9a\u984d\u6cd5\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1a20\u4e07\u5186\u00d70.25\uff1d5\u4e07\u5186<\/strong><\/li>\n\n\n\n<li><strong>\u65e7\u5b9a\u984d\u6cd5\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1a20\u4e07\u5186\u00d70.25\u00d70.9\uff1d4.5\u4e07\u5186<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u969b\u306e\u6e1b\u4fa1\u511f\u5374\u306f\u4ee5\u4e0b\u306e\u611f\u3058\u3067\u3059\u306d\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><\/td><td class=\"has-text-align-center\" data-align=\"center\">\u65e7\u5b9a\u984d\u6cd5\u306e\u511f\u5374\u8cbb<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u6b8b\u9ad8<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u73fe\u5b9a\u984d\u6cd5\u306e\u511f\u5374\u8cbb<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u6b8b\u9ad8<\/td><\/tr><tr><td>1\u5e74\u76ee<\/td><td class=\"has-text-align-center\" data-align=\"center\">45,000\u5186<\/td><td class=\"has-text-align-center\" data-align=\"center\">155,000\u5186<\/td><td class=\"has-text-align-center\" data-align=\"center\">50,000\u5186<\/td><td class=\"has-text-align-center\" data-align=\"center\">150,000\u5186<\/td><\/tr><tr><td>2\u5e74\u76ee<\/td><td class=\"has-text-align-center\" data-align=\"center\">45,000\u5186<\/td><td class=\"has-text-align-center\" data-align=\"center\">110,000\u5186<\/td><td class=\"has-text-align-center\" data-align=\"center\">50,000\u5186<\/td><td class=\"has-text-align-center\" data-align=\"center\">100,000\u5186<\/td><\/tr><tr><td>3\u5e74\u76ee<\/td><td class=\"has-text-align-center\" data-align=\"center\">45,000\u5186<\/td><td class=\"has-text-align-center\" data-align=\"center\">65,000\u5186<\/td><td class=\"has-text-align-center\" data-align=\"center\">50,000\u5186 <\/td><td class=\"has-text-align-center\" data-align=\"center\"> 50,000\u5186 <\/td><\/tr><tr><td>4\u5e74\u76ee<\/td><td class=\"has-text-align-center\" data-align=\"center\">45,000\u5186 <\/td><td class=\"has-text-align-center\" data-align=\"center\">20,000\u5186<\/td><td class=\"has-text-align-center\" data-align=\"center\">49,999\u5186<\/td><td class=\"has-text-align-center\" data-align=\"center\">1\u5186<\/td><\/tr><tr><td>5\u5e74\u76ee<\/td><td class=\"has-text-align-center\" data-align=\"center\">10,000\u5186<\/td><td class=\"has-text-align-center\" data-align=\"center\">10,000\u5186<\/td><td class=\"has-text-align-center\" data-align=\"center\">\uff0d<\/td><td class=\"has-text-align-center\" data-align=\"center\">\uff0d<\/td><\/tr><tr><td>6\u5e74\u76ee<\/td><td class=\"has-text-align-center\" data-align=\"center\">9,999\u5186<\/td><td class=\"has-text-align-center\" data-align=\"center\">1\u5186<\/td><td class=\"has-text-align-center\" data-align=\"center\">\uff0d<\/td><td class=\"has-text-align-center\" data-align=\"center\">\uff0d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e7\u5b9a\u984d\u6cd5\u3067\u306f\u30015\u5e74\u76ee\u3067\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u8cfc\u5165\u91d1\u984d\u00d75%\u306b\u5909\u308f\u308a\u307e\u3059\u3002<br>\u305d\u3057\u3066\u3001\u511f\u5374\u671f\u9593\u304c\u73fe\u884c\u3088\u308a2\u5e74\u9577\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3001\u3053\u308c\u3092\u9069\u7528\u3059\u308b\u4e8b\u4f8b\u306f\u3001\u3042\u307e\u308a\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<br>\u306a\u305c\u306a\u3089\u3001\u30d1\u30bd\u30b3\u30f3\u306e\u3088\u3046\u306b\u8010\u7528\u5e74\u6570\u304c\u77ed\u3044\u30e2\u30ce\u306f\u3001\u3082\u3046\u511f\u5374\u304c\u7d42\u308f\u3063\u3066\u3044\u307e\u3059\u304b\u3089\u306d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a08\u7b97\u65b9\u6cd5\u304c\u5909\u308f\u3063\u305f\u5e73\u621019\u5e74\u306f\u3001\u3059\u306a\u308f\u30612007\u5e74\u3067\u3059\u3002<br>2020\u5e74\u73fe\u5728\u306b\u304a\u3044\u3066\u306f\u3001\u8010\u7528\u5e74\u6570\u304c13~20\u5e74\u306e\u30e2\u30ce\u304c\u8a72\u5f53\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p 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