{"id":364,"date":"2020-10-21T17:13:54","date_gmt":"2020-10-21T08:13:54","guid":{"rendered":"https:\/\/sprachgetriebe-consulting.de\/?p=364"},"modified":"2023-02-15T02:28:13","modified_gmt":"2023-02-15T02:28:13","slug":"%e3%83%95%e3%83%aa%e3%83%bc%e3%83%a9%e3%83%b3%e3%82%b9%e7%bf%bb%e8%a8%b3%e8%80%85%e3%81%ae%e6%b6%88%e8%b2%bb%e7%a8%8e%e7%94%b3%e5%91%8a%e4%ba%91%e3%80%85","status":"publish","type":"post","link":"https:\/\/ja.sprachgetriebe-consulting.de\/?p=364","title":{"rendered":"\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u7ffb\u8a33\u8005\u306e\u6d88\u8cbb\u7a0e\u7533\u544a\u4e91\u3005"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u4e45\u3057\u3076\u308a\u306e\u8a18\u4e8b\u6295\u7a3f\u3002\u8a18\u9332\u3068\u53c2\u8003\u306b\u3002\u6628\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u984d\u3092\u57fa\u306b\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308b\u306e\u3067\u306f\u3068\u601d\u3044\u3001\u8af8\u3005\u8abf\u3079\u3066\u624b\u7d9a\u304d\u3092\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u203b2023\u5e742\u670814\u65e5\u4ed8\u3051\u3067\u7c21\u6613\u8ab2\u7a0e\u3068\u539f\u5247\u8ab2\u7a0e\u306e\u9078\u629e\u306b\u3064\u3044\u3066\u8ffd\u8a18\u3092\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u8a18\u4e8b\u672b\u306e\u8ffd\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u57fa\u6e96\u3068\u7591\u554f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306e<a 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class=\"wp-block-heading\">\u6d77\u5916\u4e8b\u696d\u8005\u3078\u306e\u5f79\u52d9\u63d0\u4f9b\u306f\u56fd\u5185\u53d6\u5f15\uff1f\u56fd\u5916\u53d6\u5f15\uff1f<\/h4>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u62c5\uff09\u5148\u65e5\u306e\u304a\u9810\u304b\u308a\u3057\u305f\u8a71\u3092\u5185\u90e8\u3067\u78ba\u8a8d\u3057\u305f\u3068\u3053\u308d\u3001\u56fd\u5916\u306b\u7d0d\u54c1\u3057\u305f\u5f79\u52d9\u3082\u56fd\u5185\u53d6\u5f15\u306a\u306e\u3067\u3001\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br>\u79c1\uff09\u3048\u3047\u3063\uff01\uff1f\u3067\u3082\u6d88\u8cbb\u7a0e\u53d7\u3051\u53d6\u3063\u3066\u307e\u305b\u3093\u3088\uff1f\uff1f\u7d0d\u3081\u308b\u3082\u4f55\u3082\u9810\u304b\u3063\u3066\u306a\u3044\u306e\u306b\u7d0d\u3081\u3089\u308c\u307e\u305b\u3093\u3088\u306d\uff1f<br>\u62c5\uff09\u5185\u7a0e\u3068\u3057\u3066\u2026<br>\u79c1\uff09\u3044\u3084\u3001\u3060\u304b\u3089\u9810\u304b\u3063\u3066\u306a\u3044\u3093\u3067\u3059\u3063\u3066<br>\u62c5\uff09\u3058\u3083\u5148\u65b9\u306b\u6d88\u8cbb\u7a0e\u3092\u8acb\u6c42\u3057\u3066\u304f\u3060\u3055\u3044<br>\u79c1\uff09\uff1f\uff01\uff01\uff01\uff08\u2191\u3067\u304d\u307e\u305b\u3093\uff09<br>\uff08\u591a\u5c11\u8868\u73fe\u306b\u9055\u3044\u306f\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u5927\u3052\u3055\u306a\u811a\u8272\u4e00\u5207\u306a\u3057\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u96fb\u8a71\u3067\u306e\u62bc\u3057\u554f\u7b54\u306e\u672b\u3001\u96fb\u8a71\u53e3\u306e\u62c5\u5f53\u8005\u306e\u65b9\u3082\u3001\u9810\u304b\u3063\u3066\u306a\u3044\u6d88\u8cbb\u7a0e\u7d0d\u3081\u308b\u3088\u3046\u8a00\u308f\u308c\u3066\u3082\u79c1\u306e\u7acb\u5834\u306b\u306a\u3063\u305f\u3089\u7d0d\u5f97\u3067\u304d\u306a\u3044\u3067\u3059\u3088\u306d\u30fc\u3068\u3044\u3046\u6d41\u308c\u3067\u3082\u3046\u4e00\u5ea6\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u306b\u3002\u79c1\u306e\u65b9\u3067\u3082\u3055\u3089\u306b\u8abf\u3079\u3066\u307f\u305f\u3068\u3053\u308d\u3001\u6b21\u306e\u8aac\u660e\u304c\u56fd\u7a0e\u5e81\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u3042\u308a\u3001\u3053\u306e\u3053\u3068\u3092\u4f1d\u3048\u3066\u518d\u78ba\u8a8d\u3092\u3057\u3066\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No.6118 <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6118.htm\">\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306b\u3064\u3044\u3066<\/a><\/li>\n\n\n\n<li>No.6210 <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6210.htm\">\u56fd\u5916\u53d6\u5f15<\/a><\/li>\n\n\n\n<li>No.6567 <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6567.htm\">\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3059\u308b\u5f79\u52d9\u306e\u63d0\u4f9b<\/a><\/li>\n\n\n\n<li>\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\u7b2c2\u7bc0 <a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/07\/02.htm\">\u8f38\u51fa\u514d\u7a0e\u7b49\u306e\u7bc4\u56f2<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d50\u679c\u3001\u65e5\u3092\u304a\u3044\u3066\u3001\u300c\u6d77\u5916\u4e8b\u696d\u8005\u3078\u306e\u5f79\u52d9\u63d0\u4f9b\u306f\u56fd\u5185\u53d6\u5f15\u306b\u306a\u308b\u304c\u3001\u514d\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u304b\u304b\u308b\u56fd\u5916\u58f2\u4e0a\u306e\u6d88\u8cbb\u7a0e\u306f\u514d\u9664\u3055\u308c\u308b\u300d\uff082020\u5e7410\u670812\u65e5\u73fe\u5728\uff09\u3068\u3044\u3046\u6700\u7d42\u5224\u65ad\u306e\u96fb\u8a71\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u5f8c\u65e5\u7a0e\u52d9\u7f72\u3092\u8a2a\u554f\u3057\u3001\u62c5\u5f53\u8005\u3055\u3093\u306b\u5bfe\u9762\u3067\u4e0a\u8a18\u5224\u65ad\u3092\u518d\u5ea6\u8aac\u660e\u3057\u3066\u3082\u3089\u3044\u3001\u7d30\u304b\u304f\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3063\u305f\u3046\u3048\u3067<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_01.htm\">\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8<\/a>\u3092\u51fa\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uff08\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad81000\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u514d\u7a0e\u4e8b\u696d\u8005\u3082\u6562\u3048\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u3053\u3068\u3092\u300c\u9078\u629e\u300d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u307e\u305f\u7591\u554f\u304c\u3002\u7d50\u5c40\u3053\u306e\u9078\u629e\u5c4a\u51fa\u66f8\u306b\u3042\u308b\u8ab2\u7a0e\u58f2\u4e0a\u984d\u306b\u66f8\u304f\u91d1\u984d\u306f\u58f2\u4e0a\u9ad8\u5408\u8a08\uff1f\u305d\u308c\u3068\u3082\u6d77\u5916\u5206\u306f\u5dee\u3057\u5f15\u304f\u306e\uff1f\u514d\u7a0e\u306e\u524d\u306b\u307e\u305a\u3001\u56fd\u5185\u53d6\u5f15\uff08\u8ab2\u7a0e\u58f2\u4e0a\uff09\u3067\u3042\u308b\u304b\u304c\u5224\u5b9a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u7a0e\u52d9\u7f72\u3067\u306e\u8aac\u660e\u306f\u300c<strong>\u56fd\u5185\u4e8b\u696d\u8005\u3078\u306e\u58f2\u4e0a\u9ad8 + \u6d77\u5916\u7d0d\u54c1\u5206\u306e\u514d\u7a0e\u5bfe\u8c61\u58f2\u4e0a\u9ad8<\/strong>\u300d\u3001\u3064\u307e\u308a<span style=\"text-decoration: underline;\">\u56fd\u5185\u5916\u306e\u7ffb\u8a33\u58f2\u4e0a\u9ad8\u5408\u8a08<\/span>\u3068\u306e\u3053\u3068\u3067\u3057\u305f<\/p>\n\n\n\n<p 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