{"id":791,"date":"2019-03-23T00:38:42","date_gmt":"2019-03-22T15:38:42","guid":{"rendered":"http:\/\/jimaccounting.com\/?p=791"},"modified":"2020-04-10T11:57:00","modified_gmt":"2020-04-10T02:57:00","slug":"%e7%a8%8e%e5%8a%b9%e6%9e%9c%e4%bc%9a%e8%a8%88%e3%82%92%e9%81%a9%e7%94%a8%e3%81%99%e3%82%8b%e3%81%a8%e3%81%84%e3%81%84%e3%81%93%e3%81%a8%e3%81%82%e3%82%8b%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/jimaccounting.com\/?p=791","title":{"rendered":"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8"},"content":{"rendered":"<p><strong>(\u203b)\u904e\u53bb\u306e\u30d6\u30ed\u30b0\u3092\u5fa9\u6d3b\u3055\u305b\u305f\u3082\u306e\u3067\u3059\u3002\u753b\u50cf\u306f\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-792\" src=\"https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2019\/03\/2d94d7e2c595c69087e3850953242771.jpg\" alt=\"\" width=\"640\" height=\"479\" srcset=\"https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2019\/03\/2d94d7e2c595c69087e3850953242771.jpg 640w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2019\/03\/2d94d7e2c595c69087e3850953242771-300x225.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<h1>\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h1>\n<p>&nbsp;<\/p>\n<p>\u540d\u53e4\u5c4b\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u306e\u5150\u5cf6\u6cf0\u6d0b\u3067\u3059\u3002<\/p>\n<p><strong><span style=\"color: #ff0000;\">\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d<\/span><\/strong>\u306f\u3001\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u300d\u300c\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u300d\u3068\u4e26\u3093\u3067<strong><span style=\"color: #ff0000;\">\u3082\u3063\u3068\u3082\u96e3\u89e3\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u3072\u3068\u3064<\/span><\/strong>\u3067\u3059\u3002<br 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\/>\n\u305d\u3053\u3067\u3001\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\u3092\u9069\u7528\u3059\u308b\u3068\u306a\u306b\u304b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u306e\u304b\u8003\u3048\u3066\u307f\u307e\u3059\u3002<\/p>\n<p><strong>\u3068\u3066\u3082\u9577\u304f\u306a\u308b\u306e\u3067\u3001\u7d50\u8ad6\u3092\u5148\u306b\u8a00\u3063\u3066\u304a\u304d\u307e\u3059\u3002<\/strong><br \/>\n<span style=\"color: #ff0000;\"><strong>\u30e1\u30ea\u30c3\u30c8\u306f\u3042\u308a\u307e\u3059\uff01\uff01\uff01<\/strong><\/span><\/p>\n<p>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\u304c\u306a\u305c\u751f\u307e\u308c\u305f\u304b\u3068\u3044\u3046\u3068\u3001\u300c\u53ce\u76ca\u300d\u3068\u300c\u8cbb\u7528\u300d(\u7a0e\u52d9\u3067\u306f\u300c\u76ca\u91d1\u300d\u3068\u300c\u640d\u91d1\u300d)\u3092\u3044\u3064\u8a08\u4e0a\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u3001\u300c\u4f1a\u8a08\u300d\u3068\u300c\u7a0e\u52d9\u300d\u3067\u8003\u3048\u304c\u9055\u3046\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u300c\u4f1a\u8a08\u300d\u5074\u304c\u305d\u306e\u9055\u3044\u3092\u306a\u3093\u3068\u304b\u300c\u8abf\u6574\u300d\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304b\u3063\u305f\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\uff08\u5c02\u9580\u5bb6\u306e\u307f\u306a\u3055\u3093\u3001\u3053\u3053\u3067\u306fP\/L\u4e3b\u7fa9\u3067\u66f8\u304d\u307e\u3059\u3002\u305d\u3063\u3061\u306e\u307b\u3046\u304c\u308f\u304b\u308a\u3084\u3059\u3044\u306e\u3067\u3002\uff09<\/p>\n<p>\u4ee5\u4e0b\u3067\u3082\u3046\u5c11\u3057\u8a73\u3057\u304f\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u300c\u4f1a\u8a08\u300d\u3068\u300c\u7a0e\u52d9\u300d\u304c\u305d\u3082\u305d\u3082\u306a\u3093\u306a\u306e\u304b\u306b\u3064\u3044\u3066\u5927\u96d1\u628a\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u4f1a\u8a08\u300d\u3068\u306f\u3001\u300c\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u305f\u4f1a\u8a08\u306e\u57fa\u6e96\u300d\u306e\u3053\u3068\u3067\u3059\u3002\u4f01\u696d\u306e\u8ca1\u653f\u72b6\u614b\u3084\u7d4c\u55b6\u6210\u7e3e\u3092\u5fe0\u5b9f\u306b\u53cd\u6620\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u3064\u304f\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u300c\u7a0e\u52d9\u300d\u3068\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u300c\u4f1a\u8a08\u300d\u306b\u3057\u305f\u304c\u3044\u306a\u304c\u3089\u3001\u516c\u5e73\u306a\u8ab2\u7a0e\u306e\u89b3\u70b9\u304b\u3089\u4e00\u90e8\u300c\u4f1a\u8a08\u300d\u3068\u7570\u306a\u308b\u51e6\u7406\u3092\u53d6\u308a\u5165\u308c\u305f\u3082\u306e\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u6cd5\u4eba\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u5fc5\u305a\u3057\u3082\u4f01\u696d\u306e\u8ca1\u653f\u72b6\u614b\u3084\u7d4c\u55b6\u6210\u7e3e\u3092\u5fe0\u5b9f\u306b\u53cd\u6620\u306f\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u300c\u4f1a\u8a08\u300d\u306f\u300c\u4f1a\u793e\u306e\u696d\u7e3e\u3068\u8ca1\u653f\u72b6\u614b\u3092\u304d\u3061\u3093\u3068\u8868\u305d\u3046\uff01\u300d\u3068\u3044\u3046\u767a\u60f3\u3067\u4f5c\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u300c\u7a0e\u52d9\u300d\u306f\u300c\u305d\u308c\u3082\u305d\u3046\u3060\u304c\u3001\u305d\u308c\u3067\u306f\u7a0e\u91d1\u304c\u53d6\u308a\u306b\u304f\u304f\u306a\u308b\u3002\u3058\u3083\u306a\u304b\u3063\u305f\u3001\u4e0d\u516c\u5e73\u306b\u306a\u308b\u3088\u306d\uff1f\u300d\u3068\u5f85\u3063\u305f\u3092\u304b\u3051\u307e\u3059\u3002<\/p>\n<p>\u300c\u4f1a\u8a08\u300d\u306f\u3068\u3066\u3082\u4fdd\u5b88\u7684\u306a\u306e\u3067\u3001\u640d\u5931\u304c\u51fa\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u5834\u5408\u306f\u3069\u3093\u3069\u3093\u300c\u8cbb\u7528\u300d\u306b\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3068\u3053\u308d\u304c\u3001\u300c\u7a0e\u52d9\u300d\u306f\u640d\u5931\u304c\u51fa\u308b\u3053\u3068\u304c\u78ba\u5b9a\u3059\u308b\u307e\u3067\u300c\u640d\u91d1\u300d\u306b\u3057\u307e\u305b\u3093\u3002(\u640d\u5931\u3092\u51fa\u3059\u307b\u3069\u6240\u5f97\u304c\u6e1b\u3063\u3066\u3057\u307e\u3044\u3001\u3057\u305f\u304c\u3063\u3066\u7a0e\u91d1\u3082\u6e1b\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002)<\/p>\n<p>\u640d\u5931\u3092\u51fa\u3057\u3066\u3082\u751f\u304d\u6b8b\u308c\u308b\u5927\u4f01\u696d\u306f\u7a4d\u6975\u7684\u306b\u640d\u5931\u3092\u51fa\u305b\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u640d\u5931\u3092\u51fa\u3059\u3068\u751f\u304d\u6b8b\u308c\u306a\u3044\u4e2d\u5c0f\u4f01\u696d\u306f\u306a\u304b\u306a\u304b\u640d\u5931\u3092\u51fa\u305b\u307e\u305b\u3093\u3002\u3060\u304b\u3089\u3001\u300c\u7a0e\u52d9\u300d\u306f\u305d\u308c\u3092\u4e0d\u516c\u5e73\u3060\u3068\u3044\u3046\u306e\u3067\u3059\u3002<\/p>\n<p>\u300c\u4f1a\u8a08\u300d\u3068\u300c\u7a0e\u52d9\u300d\u306f\u6df7\u540c\u3055\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u5b9f\u306f\u4e0a\u8a18\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3068\u306a\u308b\u3068\u3001\u300c\u4f1a\u8a08\u300d\u3068\u300c\u7a0e\u52d9\u300d\u3067\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u304c\u3067\u304d\u305d\u3046\u3067\u3059\u306d\u3002\u3067\u3082\u3001\u3055\u3059\u304c\u306b\u305d\u308c\u3060\u3068\u624b\u9593\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u3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