{"id":2486,"date":"2021-04-07T11:00:14","date_gmt":"2021-04-07T02:00:14","guid":{"rendered":"https:\/\/t-zei.jp\/content\/?p=2486"},"modified":"2026-03-26T13:53:39","modified_gmt":"2026-03-26T04:53:39","slug":"%e8%a4%87%e5%bc%8f%e7%b0%bf%e8%a8%98%e3%81%ae%e5%9f%ba%e7%a4%8e%e7%9f%a5%e8%ad%98%e3%81%a8%e8%a8%98%e5%b8%b3%e6%96%b9%e6%b3%95%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6","status":"publish","type":"post","link":"https:\/\/zeirishic.com\/content\/double-entry-bookkeeping\/","title":{"rendered":"\u8907\u5f0f\u7c3f\u8a18\u306e\u57fa\u790e\u77e5\u8b58\u30fc\u5358\u5f0f\u7c3f\u8a18\u3068\u306e\u9055\u3044\u3084\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-2975\" src=\"https:\/\/zeirishic.com\/content\/wp-content\/uploads\/double-entry-bookkeeping.jpg\" alt=\"\u8907\u5f0f\u7c3f\u8a18\" width=\"640\" height=\"422\" 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id=\"i-3\">\u8907\u5f0f\u7c3f\u8a18\u306e\u8a18\u5e33\u65b9\u6cd5\u306b\u3064\u3044\u3066<\/span><\/h2>\n<p>\u4e0a\u8a18\u3067\u3082\u5c11\u3057\u89e6\u308c\u307e\u3057\u305f\u304c\u3001\u8907\u5f0f\u7c3f\u8a18\u306e\u8a18\u5e33\u306f2\u65b9\u9762\u3001\u3064\u307e\u308a\u3001\u501f\u65b9\u3068\u8cb8\u65b9\u304b\u3089\u306e\u53d6\u5f15\u3092\u8a18\u9332\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u8907\u5f0f\u7c3f\u8a18\u3092\u8a18\u5e33\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u610f\u5473\u3084\u52d8\u5b9a\u79d1\u76ee\u304c\u5206\u304b\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-4\">\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u57fa\u672c<\/span><\/h3>\n<p>\u8907\u5f0f\u7c3f\u8a18\u3067\u306f\u3001\u300c\u501f\u65b9\u300d\u3092\u5de6\u5074\u3001\u300c\u8cb8\u65b9\u300d\u3092\u53f3\u5074\u306b\u8a18\u5e33\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u501f\u65b9\u306b\u306f\u73fe\u91d1\u306a\u3069\u306e\u8ca1\u7523\u304c\u5897\u3048\u305f\u3053\u3068\u3092\u793a\u3059\u52d8\u5b9a\u79d1\u76ee\u3001\u8cb8\u65b9\u306b\u306f\u8ca1\u7523\u304c\u6e1b\u3063\u305f\u3053\u3068\u3092\u793a\u3059\u52d8\u5b9a\u79d1\u76ee\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/p>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u3001\u300c\u8cc7\u7523\uff1d\u8ca0\u50b5\uff0b\u7d14\u8cc7\u7523\uff08\u8cc7\u7523\uff09\u300d\u3068\u3044\u3046\u8a08\u7b97\u5f0f\u3067\u6210\u308a\u7acb\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u5e38\u306b\u501f\u65b9\u3068\u8cb8\u65b9\u306f\u540c\u3058\u91d1\u984d\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u539f\u5247\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"5\">\u7c3f\u8a18\u4e0a\u306e5\u3064\u306e\u30b0\u30eb\u30fc\u30d7<\/span><\/h3>\n<p>\u7c3f\u8a18\u306b\u306f\u3001\u300c\u8cc7\u7523\u300d\u300c\u8ca0\u50b5\u300d\u300c\u7d14\u8cc7\u7523\uff08\u8cc7\u672c\uff09\u300d\u300c\u53ce\u76ca\u300d\u300c\u8cbb\u7528\u300d\u306e5\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u3067\u4ed5\u8a33\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ed5\u8a33\u3068\u306f\u3001\u53d6\u5f15\u3092\u501f\u65b9\u3068\u8cb8\u65b9\u306e\u3069\u3061\u3089\u304b\u306b\u632f\u308a\u5206\u3051\u3066\u66f8\u304f\u3053\u3068\u3067\u3001\u3053\u308c\u306b\u306f\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 90%; border-collapse: collapse; margin-left: 1.5em; margin-top: -1em; margin-bottom: 2.5em;\">\n<tbody>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center; background-color: #efefef;\"><strong>\u501f\u65b9<\/strong><\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center; background-color: #efefef;\"><strong>\u8cb8\u65b9<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u8cc7\u7523\u306e\u5897\u52a0<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u8cc7\u7523\u306e\u6e1b\u5c11<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u8ca0\u50b5\u306e\u6e1b\u5c11<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u8ca0\u50b5\u306e\u5897\u52a0<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u8cc7\u672c\u306e\u6e1b\u5c11<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u8cc7\u672c\u306e\u5897\u52a0<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u53ce\u76ca\u306e\u6d88\u6ec5<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u53ce\u76ca\u306e\u767a\u751f<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u8cbb\u7528\u306e\u767a\u751f<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u8cbb\u7528\u306e\u6d88\u6ec5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span id=\"i-5\">\u8907\u5f0f\u7c3f\u8a18\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8a18\u5e33\u4f8b<\/span><\/h3>\n<p>\u8907\u5f0f\u7c3f\u8a18\u306f\u3001\u6bce\u65e5\u306e\u8ca1\u7523\u79fb\u52d5\u3092\u8a18\u5e33\u3059\u308b\u3053\u3068\u3092\u300c\u4ed5\u5206\u3051\u4f5c\u696d\u300d\u3001\u8a18\u5e33\u3057\u305f\u53f0\u5e33\u306f\u300c\u4ed5\u8a33\u5e33\u300d\u3001\u65e5\u3005\u306e\u4ed5\u8a33\u3092\u52d8\u5b9a\u3054\u3068\u306b\u5408\u8a08\u3057\u3066\u4e00\u89a7\u306b\u3057\u305f\u3082\u306e\u3092\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u3068\u547c\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u307f\u308c\u3070\u3001\u8cc7\u7523\u304c\u3069\u306e\u304f\u3089\u3044\u3042\u308b\u304b\u3001\u8ca0\u50b5\u304c\u3069\u306e\u304f\u3089\u3044\u3042\u308b\u304b\u3001\u8cc7\u7523\u304b\u3089\u8ca0\u50b5\u3092\u5dee\u3057\u5f15\u3044\u305f\u7d14\u8cc7\u7523\u304c\u3069\u306e\u304f\u3089\u3044\u3042\u308b\u304b\u3001\u306a\u3069\u306e\u8ca1\u653f\u72b6\u6cc1\u306a\u3069\u3092\u3059\u3050\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u4ed5\u8a33\u3092\u3057\u3001\u8907\u5f0f\u7c3f\u8a18\u3067\u8a18\u5e33\u3057\u305f\u4f8b\u3092\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4f8b1\uff1a\u8caf\u91d1\u304b\u3089200\u4e07\u5186\u3092\u51fa\u8cc7\u3057\u3066\u4e8b\u696d\u6240\u3092\u958b\u696d<\/p>\n<table style=\"width: 90%; border-collapse: collapse; margin-left: 1.5em; margin-top: -1em; margin-bottom: 2.5em;\">\n<tbody>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center; background-color: #efefef;\"><strong>\u501f\u65b9<\/strong><\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center; background-color: #efefef;\"><strong>\u8cb8\u65b9<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u73fe\u91d1200\u4e07\u5186<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u8cc7\u672c\u91d1200\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f8b2\uff1a\u9280\u884c\u304b\u3089150\u4e07\u5186\u3092\u73fe\u91d1\u3067\u501f\u5165<\/p>\n<table style=\"width: 90%; border-collapse: collapse; margin-left: 1.5em; margin-top: -1em; margin-bottom: 2.5em;\">\n<tbody>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center; background-color: #efefef;\"><strong>\u501f\u65b9<\/strong><\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center; background-color: #efefef;\"><strong>\u8cb8\u65b9<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u73fe\u91d1150\u4e07\u5186<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u501f\u5165\u91d1150\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f8b3\uff1a\u4e8b\u52d9\u6240\u306e\u96fb\u6c17\u6599\u91d110\u4e07\u5186\u3092\u73fe\u91d1\u3067\u652f\u6255\u3046<\/p>\n<table style=\"width: 90%; border-collapse: collapse; margin-left: 1.5em; margin-top: -1em; margin-bottom: 2.5em;\">\n<tbody>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center; background-color: #efefef;\"><strong>\u501f\u65b9<\/strong><\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center; background-color: #efefef;\"><strong>\u8cb8\u65b9<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u96fb\u6c17\u6599\u91d110\u4e07\u5186<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u73fe\u91d110\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f8b4\uff1a100\u4e07\u5186\u306e\u5546\u54c1\u3092\u4ed5\u5165\u308c\u3001\u73fe\u91d1\u3067\u652f\u6255\u3046<\/p>\n<table style=\"width: 90%; border-collapse: collapse; margin-left: 1.5em; margin-top: -1em; margin-bottom: 2.5em;\">\n<tbody>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center; background-color: #efefef;\"><strong>\u501f\u65b9<\/strong><\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center; background-color: #efefef;\"><strong>\u8cb8\u65b9<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u5546\u54c1100\u4e07\u5186<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u73fe\u91d1100\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f8b5\uff1a\u9280\u884c\u304b\u3089\u501f\u5165\u308c\u3066\u3044\u305f150\u4e07\u5186\u3092\u73fe\u91d1\u3067\u8fd4\u6e08<\/p>\n<table style=\"width: 90%; border-collapse: collapse; margin-left: 1.5em; margin-top: -1em; margin-bottom: 2.5em;\">\n<tbody>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center; background-color: #efefef;\"><strong>\u501f\u65b9<\/strong><\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center; background-color: #efefef;\"><strong>\u8cb8\u65b9<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u501f\u5165\u91d1150\u4e07\u5186<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">\u73fe\u91d1150\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u3088\u3046\u306b\u8907\u5f0f\u7c3f\u8a18\u3067\u306f\u3001\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u8cbb\u7528\u3001\u53ce\u76ca\u3001\u7d14\u8cc7\u7523\u304c\u5897\u6e1b\u3059\u308b\u305f\u3073\u306b\u53d6\u5f15\u3068\u5b9a\u7fa9\u3057\u3001\u305d\u306e\u53d6\u5f15\u3092\u501f\u65b9\u3068\u8cb8\u65b9\u3068\u3057\u3066\u5de6\u53f3\u306b\u4ed5\u8a33\u3092\u3057\u3066\u8a18\u5e33\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u5e38\u306b\u501f\u65b9\u3068\u8cb8\u65b9\u306e\u91d1\u984d\u306f\u4e00\u81f4\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u3001\u8907\u5f0f\u7c3f\u8a18\u306e\u539f\u5247\u3067\u3059\u3002<br \/>\n\u53c2\u8003\u8a18\u4e8b\uff1a<a href=\"https:\/\/zeirishic.com\/content\/account\/\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u52d8\u5b9a\u79d1\u76ee\u3068\u306f\uff1f\u305d\u306e\u5fc5\u8981\u6027\u3084\u6ce8\u610f\u70b9<\/a><\/p>\n<h2><span id=\"i-6\">\u300c\u5358\u5f0f\u7c3f\u8a18\u300d\u3068\u300c\u8907\u5f0f\u7c3f\u8a18\u306e\u9055\u3044\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u3067\u306f\u3001\u5358\u5f0f\u7c3f\u8a18\u3068\u8907\u5f0f\u7c3f\u8a18\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u5358\u5f0f\u7c3f\u8a18\u3068\u306f\u30011\u53d6\u5f15\u306b\u3064\u304d1\u9805\u76ee\u3092\u4f7f\u3063\u30661\u65b9\u9762\u304b\u3089\u5e33\u7c3f\u306b\u8a18\u9332\u3059\u308b\u65b9\u6cd5\u306e\u3053\u3068\u3067\u3059\u3002\u7c21\u6613\u8a18\u5e33\u3068\u3082\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001\u8907\u5f0f\u7c3f\u8a18\u306f\u3001\u3059\u3067\u306b\u8a73\u3057\u304f\u307f\u305f\u3088\u3046\u306b1\u53d6\u5f15\u306b\u3064\u3044\u30662\u65b9\u9762\uff08\u501f\u65b9\u3068\u8cb8\u65b9\uff09\u304b\u3089\u306e\u53d6\u5f15\u3092\u8a18\u9332\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u3072\u3068\u3064\u306e\u4f8b\u304b\u3089\u3001\u4e21\u8005\u306e\u8a18\u5165\u65b9\u6cd5\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001A\u793e\u304c9\u67081\u65e5\u306b\u73fe\u91d11,000\u5186\u3092\u4fdd\u6709\u30019\u67083\u65e5\u306b1,000\u5186\u306e\u58f2\u4e0a\u30019\u67085\u65e5\u306b2,000\u5186\u306e\u58f2\u4e0a\u30019\u670810\u65e5\u306b3,000\u5186\u306e\u58f2\u4e0a\u3001\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u6b21\u306e\u3088\u3046\u306b\u8a18\u5e33\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>1\u3001\u5358\u5f0f\u7c3f\u8a18\u306e\u5834\u5408<\/p>\n<table style=\"width: 90%; border-collapse: collapse; margin-left: 1.5em; margin-top: -1em; margin-bottom: 2.5em;\">\n<tbody>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center; background-color: #efefef;\"><strong>\u65e5\u4ed8<\/strong><\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center; background-color: #efefef;\"><strong>\u58f2\u4e0a<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">9\/3<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">1,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">9\/5<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">2,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">9\/10<\/td>\n<td style=\"width: 50%; border: 1px solid; padding: 0.5em; text-align: center;\">3,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5358\u5f0f\u7c3f\u8a18\u3067\u306f\u30013\u3064\u306e\u53d6\u5f15\u5185\u5bb9\u304c\u8a18\u9332\u3055\u308c\u307e\u3059\u3002\u3072\u3068\u3064\u306e\u53d6\u5f15\u9805\u76ee\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u7c21\u6613\u7684\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>2\u3001\u8907\u5f0f\u7c3f\u8a18\u306e\u5834\u5408<\/p>\n<table style=\"width: 90%; border-collapse: collapse; margin-left: 1.5em; margin-top: -1em; margin-bottom: 2.5em;\">\n<tbody>\n<tr>\n<td style=\"width: 8.48106%; border: 1px solid; padding: 0.5em; text-align: center; background-color: #efefef;\"><strong>\u65e5\u4ed8<\/strong><\/td>\n<td style=\"width: 48.6099%; border: 1px solid; padding: 0.5em; text-align: center; background-color: #efefef;\"><strong>\u501f\u65b9<\/strong><\/td>\n<td style=\"width: 42.909%; border: 1px solid; padding: 0.5em; text-align: center; background-color: #efefef;\"><strong>\u8cb8\u65b9<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.48106%; border: 1px solid; padding: 0.5em; text-align: center;\">9\/3<\/td>\n<td style=\"width: 48.6099%; border: 1px solid; padding: 0.5em; text-align: center;\">\u73fe\u91d11,000\u5186<\/td>\n<td style=\"width: 42.909%; border: 1px solid; padding: 0.5em; text-align: center;\">\u58f2\u4e0a1,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.48106%; border: 1px solid; padding: 0.5em; text-align: center;\">9\/5<\/td>\n<td style=\"width: 48.6099%; border: 1px solid; padding: 0.5em; text-align: center;\">\u73fe\u91d12,000\u5186<\/td>\n<td style=\"width: 42.909%; border: 1px solid; padding: 0.5em; text-align: center;\">\u58f2\u4e0a2,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.48106%; border: 1px solid; padding: 0.5em; text-align: center;\">9\/10<\/td>\n<td style=\"width: 48.6099%; border: 1px solid; padding: 0.5em; text-align: center;\">\u73fe\u91d13,000\u5186<\/td>\n<td style=\"width: 42.909%; border: 1px solid; padding: 0.5em; text-align: center;\">\u58f2\u4e0a3,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8907\u5f0f\u7c3f\u8a18\u3067\u30823\u3064\u306e\u53d6\u5f15\u5185\u5bb9\u304c\u8a18\u9332\u3055\u308c\u307e\u3059\u304c\u3001\u5358\u5f0f\u7c3f\u8a18\u3068\u9055\u3044\u3001\u73fe\u91d1\u304c\u3069\u306e\u3088\u3046\u306b\u6d41\u308c\u305f\u304b\u3092\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e21\u8005\u3092\u6bd4\u8f03\u3059\u308b\u3068\u3001\u5358\u5f0f\u7c3f\u8a18\u306f\u53d6\u5f15\u3057\u305f\u304a\u91d1\u306e\u8a18\u9332\u30921\u3064\u306e\u52d8\u5b9a\u79d1\u76ee\u3060\u3051\u3067\u8a18\u9332\u3059\u308b\u306e\u3067\u3001\u521d\u5fc3\u8005\u306e\u65b9\u3067\u3082\u7c21\u5358\u306b\u8a18\u5e33\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5bb6\u5ead\u3067\u3064\u3051\u308b\u5bb6\u8a08\u7c3f\u306e\u3088\u3046\u306a\u3082\u306e\u3001\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u7279\u5225\u306a\u77e5\u8b58\u3092\u5fc5\u8981\u3068\u305b\u305a\u4f5c\u6210\u3067\u304d\u308b\u3001\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u304a\u91d1\u306e\u5897\u6e1b\u306e\u7406\u7531\u3092\u77e5\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3064\u307e\u308a\u3001\u8ca1\u7523\u306e\u72b6\u614b\u304c\u5206\u304b\u3089\u306a\u3044\u3001\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"3\">\u8907\u5f0f\u7c3f\u8a18\u3092\u8a18\u5e33\u3059\u308b3\u3064\u306e\u30e1\u30ea\u30c3\u30c8<\/span><\/h2>\n<p>\u5358\u5f0f\u7c3f\u8a18\u306e\u65b9\u304c\u7c21\u5358\u3067\u3059\u304c\u3001\u8907\u5f0f\u7c3f\u8a18\u3067\u8a18\u5e33\u3059\u308b\u3053\u3068\u306b\u306f\u69d8\u3005\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u30013\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-7\">\u30e1\u30ea\u30c3\u30c8\u2460\u4f1a\u793e\u306e\u300c\u6b8b\u9ad8\u300d\u304c\u628a\u63e1\u3067\u304d\u308b\u306e\u3067\u81ea\u793e\u306e\u72b6\u6cc1\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span><\/h3>\n<p>\u8907\u5f0f\u7c3f\u8a18\u3067\u8a18\u5e33\u3059\u308b\u306a\u3089\u3001\u6b8b\u9ad8\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u640d\u76ca\u53d6\u5f15\u306e\u78ba\u5b9f\u6027\u304c\u9ad8\u307e\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u307f\u308c\u3070\u3001\u671f\u672b\u6642\u70b9\u3067\u306e\u73fe\u9810\u91d1\u3084\u56fa\u5b9a\u8cc7\u7523\u306a\u3069\u306e\u8cc7\u7523\u3084\u3001\u501f\u5165\u91d1\u306a\u3069\u306e\u8ca0\u50b5\u3082\u628a\u63e1\u3067\u304d\u308b\u306e\u3067\u3001\u81ea\u793e\u304c\u73fe\u5728\u3069\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306a\u306e\u304b\u3092\u4e00\u76ee\u3067\u5224\u65ad\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-8\">\u30e1\u30ea\u30c3\u30c8\u2461\u78ba\u5b9a\u7533\u544a\u3067\u9752\u8272\u7533\u544a\u304c\u3067\u304d\u308b<\/span><\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u306b\u306f\u3001\u767d\u8272\u7533\u544a\u3068\u9752\u8272\u7533\u544a\u306e2\u901a\u308a\u304b\u3089\u9078\u3076\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u306f\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u306a\u3069\u69d8\u3005\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306f\u3001\u8907\u5f0f\u7c3f\u8a18\u3067\u8a18\u5e33\u3059\u308b\u3053\u3068\u304c\u6761\u4ef6\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u8907\u5f0f\u7c3f\u8a18\u3067\u8a18\u5e33\u3059\u308b\u306a\u3089\u3001\u9752\u8272\u7533\u544a\u306b\u3088\u308b\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2072.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u300d<\/a><\/p>\n<h3><span id=\"i-9\">\u30e1\u30ea\u30c3\u30c8\u2462\u4f01\u696d\u306e\u6c7a\u7b97\u8cc7\u6599\u304b\u3089\u8ca1\u52d9\u72b6\u6cc1\u3092\u8aad\u307f\u3068\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span><\/h3>\n<p>\u8907\u5f0f\u7c3f\u8a18\u3092\u901a\u3057\u3066\u3001\u81ea\u793e\u306e\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u306b\u3088\u308a\u3001\u81ea\u793e\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u8aad\u307f\u3068\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u30d3\u30b8\u30cd\u30b9\u30b7\u30fc\u30f3\u306b\u304a\u3044\u3066\u4ed6\u8005\u306e\u6c7a\u7b97\u66f8\u3082\u8aad\u307f\u53d6\u308b\u3053\u3068\u3067\u304d\u307e\u3059\u3002\u8907\u5f0f\u7c3f\u8a18\u306e\u77e5\u8b58\u304c\u3042\u308c\u3070\u3001\u30d3\u30b8\u30cd\u30b9\u30b7\u30fc\u30f3\u3067\u306f\u3082\u3061\u308d\u3093\u3001\u682a\u5f0f\u6295\u8cc7\u5148\u3092\u898b\u6975\u3081\u308b\u5224\u65ad\u306b\u3082\u5f79\u7acb\u3064\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"2\">\u8907\u5f0f\u7c3f\u8a18\u3092\u8a18\u5e33\u3059\u308b2\u3064\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h2>\n<h3><span id=\"i-10\">\u30c7\u30e1\u30ea\u30c3\u30c8\u2460\u8a18\u5e33\u304c\u96e3\u3057\u3044<\/span><\/h3>\n<p>\u8907\u5f0f\u7c3f\u8a18\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u5358\u5f0f\u7c3f\u8a18\u3068\u6bd4\u8f03\u3059\u308b\u3068\u96e3\u3057\u3044\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u5c02\u9580\u7684\u306a\u77e5\u8b58\u3092\u5fc5\u8981\u3068\u3059\u308b\u305f\u3081\u3001\u7279\u306b\u7c3f\u8a18\u521d\u5fc3\u8005\u306e\u65b9\u306b\u3068\u3063\u3066\u306f\u3001\u6163\u308c\u308b\u307e\u3067\u96e3\u3057\u304f\u611f\u3058\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u6700\u8fd1\u306f\u4f1a\u8a08\u30bd\u30d5\u30c8\u3084\u30a2\u30d7\u30ea\u304c\u5145\u5b9f\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4ee5\u524d\u3088\u308a\u3082\u5bb9\u6613\u306b\u8907\u5f0f\u7c3f\u8a18\u3067\u306e\u8a18\u5e33\u304c\u3057\u3084\u3059\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-11\">\u30c7\u30e1\u30ea\u30c3\u30c8\u2461\u6642\u9593\u3084\u624b\u9593\u304c\u304b\u304b\u308b<\/span><\/h3>\n<p>\u8907\u5f0f\u7c3f\u8a18\u306f\u5358\u5f0f\u7c3f\u8a18\u3068\u6bd4\u3079\u308b\u3068\u3001\u8a18\u5e33\u306b\u6642\u9593\u3084\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u3084\u30a2\u30d7\u30ea\u3092\u5229\u7528\u3059\u308b\u306a\u3089\u3001\u6642\u9593\u3084\u624b\u9593\u3092\u8efd\u6e1b\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"i-12\">\u5358\u5f0f\u7c3f\u8a18\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h2>\n<h3><span id=\"i-13\">\u30e1\u30ea\u30c3\u30c8\uff1a\u521d\u5fc3\u8005\u3067\u3082\u8a18\u5e33\u3067\u304d\u308b<\/span><\/h3>\n<p>\u5358\u5f0f\u7c3f\u8a18\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u8a00\u3048\u3070\u3001\u7c3f\u8a18\u521d\u5fc3\u8005\u3067\u3082\u7c21\u5358\u306b\u8a18\u5e33\u3067\u304d\u308b\u3053\u3068\u3067\u3059\u3002\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u5358\u5f0f\u7c3f\u8a18\u306f\u53d6\u5f15\u30921\u3064\u306e\u52d8\u5b9a\u79d1\u76ee\u306e\u307f\u3067\u8a18\u5e33\u3059\u308b\u306e\u3067\u5bb6\u5ead\u306e\u5bb6\u8a08\u7c3f\u611f\u899a\u3067\u8a18\u5e33\u304c\u3067\u304d\u307e\u3059\u3002\u5c02\u9580\u7684\u306a\u77e5\u8b58\u3082\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h3><span id=\"i-14\">\u30c7\u30e1\u30ea\u30c3\u30c8\uff1a\u8ca1\u7523\u306e\u72b6\u614b\u304c\u5206\u304b\u3089\u306a\u3044<\/span><\/h3>\n<p>\u5358\u5f0f\u7c3f\u8a18\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u304a\u91d1\u306e\u5897\u6e1b\u3092\u628a\u63e1\u3067\u304d\u306a\u3044\u3053\u3068\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u5358\u5f0f\u7c3f\u8a18\u3060\u3051\u3067\u306f\u3001\u8ca1\u7523\u306e\u72b6\u614b\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h2><span id=\"i-15\">\u8907\u5f0f\u7c3f\u8a18\u306e\u6d41\u308c\u300c\u7c3f\u8a18\u4e00\u5de1\u306e\u624b\u7d9a\u304d\u300d<\/span><\/h2>\n<p>\u4f01\u696d\u304c\u8907\u5f0f\u7c3f\u8a18\u3092\u4f5c\u6210\u3059\u308b\u7406\u7531\u306f\u3001\u5e74\u5ea6\u672b\u306b\u4f5c\u6210\u3059\u308b\u6c7a\u7b97\u66f8\u306e\u305f\u3081\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7c3f\u8a18\u306b\u306f\u300c\u7c3f\u8a18\u4e00\u5de1\u306e\u624b\u7d9a\u304d\u300d\u3068\u547c\u3070\u308c\u308b\u7c3f\u8a18\u8ad6\u3001\u3064\u307e\u308a\u4ed5\u7d44\u307f\u304c\u3042\u308a\u307e\u3059\u3002\u7c3f\u8a18\u4e00\u5de1\u306e\u624b\u7d9a\u304d\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e00\u9023\u306e\u6d41\u308c\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>1\u3001\u53d6\u5f15\u3092\u628a\u63e1\u3059\u308b<br \/>\n2\u3001\u53d6\u5f15\u306b\u3064\u3044\u3066\u300c\u4ed5\u8a33\u5e33\u300d\u306b\u4ed5\u8a33\u3068\u3057\u3066\u8a18\u5e33\u3059\u308b<br 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