{"id":224,"date":"2015-12-18T10:31:53","date_gmt":"2015-12-18T01:31:53","guid":{"rendered":"http:\/\/costaccounting.tokyo\/?p=224"},"modified":"2015-12-18T10:31:53","modified_gmt":"2015-12-18T01:31:53","slug":"%e7%b5%a6%e4%b8%8e%e8%a8%88%e7%ae%97%e6%9c%9f%e9%96%93%e3%81%a8%e5%8e%9f%e4%be%a1%e8%a8%88%e7%ae%97%e6%9c%9f%e9%96%93%e3%81%a8%e3%81%ae%e3%82%ba%e3%83%ac%e3%81%ae%e8%aa%bf%e6%95%b4","status":"publish","type":"post","link":"https:\/\/costaccounting.tokyo\/?p=224","title":{"rendered":"\u7d66\u4e0e\u8a08\u7b97\u671f\u9593\u3068\u539f\u4fa1\u8a08\u7b97\u671f\u9593\u3068\u306e\u30ba\u30ec\u306e\u8abf\u6574"},"content":{"rendered":"<p>\u52b4\u52d9\u8cbb\uff08\u8cc3\u91d1\u30fb\u7d66\u6599\uff09\u306a\u3069\u306e\u6d88\u8cbb\u984d\u306f\u5b9f\u969b\u306e\u52b4\u52d9\u8cbb\u306e\u652f\u6255\u984d\u3092\u3082\u3068\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u6d88\u8cbb\u984d\u306e\u8a08\u7b97\u306f\u539f\u4fa1\u8a08\u7b97\u671f\u9593\uff08\u6bce\u67081\u65e5\u304b\u3089\u6708\u672b\u307e\u3067\u306e1\u304b\u6708\uff09\u3092\u30d9\u30fc\u30b9\u306b\u305d\u306e\u652f\u7d66\u984d\u3068\u3057\u3066\u7b97\u5b9a\u3057\u307e\u3059\u306e\u3067\u3001\u4eee\u306b\u7d66\u4e0e\u8a08\u7b97\u671f\u9593\uff08\u6bce\u6708\u652f\u6255\u3046\u7d66\u4e0e\u306e\u8a08\u7b97\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593\uff09\u304c\u539f\u4fa1\u8a08\u7b97\u671f\u9593\u3068\u4e00\u81f4\u3057\u3066\u3044\u308c\u3070\u3001\u5b9f\u969b\u306e\u652f\u7d66\u984d\u3092\u30d9\u30fc\u30b9\u306b\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<!--more--><\/p>\n<p>\u3057\u304b\u3057\u3001\u5b9f\u969b\u306b\u306f\u7d66\u4e0e\u8a08\u7b97\u671f\u9593\u304c\u300c\u6bce\u670815\u65e5\u7de0\u3081\u300125\u65e5\u652f\u6255\u300d\u3084\u300c\u6bce\u670820\u65e5\u7de0\u3081\u300125\u65e5\u652f\u6255\u300d\u306a\u3069\u539f\u4fa1\u8a08\u7b97\u671f\u9593\u3068\u4e00\u81f4\u3057\u306a\u3044\u3053\u3068\u304c\u591a\u3005\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u7d66\u4e0e\u8a08\u7b97\u671f\u9593\u3068\u539f\u4fa1\u8a08\u7b97\u671f\u9593\u306e\u305a\u308c\u304c\u751f\u3058\u308b\u5834\u5408\u3001\u5b9f\u969b\u306e\u7d66\u4e0e\u306e\u652f\u6255\u984d\u3092\u30d9\u30fc\u30b9\u306b\u539f\u4fa1\u8a08\u7b97\u671f\u9593\u306b\u5bfe\u5fdc\u3059\u308b\u652f\u6255\u984d\uff08\u8981\u652f\u7d66\u984d\uff09\u3078\u306e\u8abf\u6574\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u8abf\u6574\u306b\u3064\u3044\u3066\u306f\u3001\u305f\u3068\u3048\u3070\u7d66\u4e0e\u8a08\u7b97\u671f\u9593\u304c\u300c\u6bce\u670820\u65e5\u7de0\u3081\u300125\u65e5\u652f\u6255\u300d\u306e\u5834\u5408\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u884c\u3044\u307e\u3059\u3002<\/p>\n<h3>1\uff0e\u6bce\u6708\u306e\u7d66\u4e0e\u652f\u7d66\u984d\u306e\u5206\u5272<\/h3>\n<p>\u6bce\u6708\u306e\u7d66\u4e0e\u306e\u652f\u6255\u984d\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5206\u5272\u3057\u307e\u3059\u3002<\/p>\n<table class=\"gen\">\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><strong>\uff11\uff0e\u6bce\u67081\u65e5\u304b\u308920\u65e5\u307e\u3067\u306e\u7d66\u4e0e<br \/>\n\uff12\uff0e\u6bce\u670821\u65e5\u304b\u3089\u6708\u672b\u307e\u3067\u306e\u7d66\u4e0e<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2\uff0e\u8cc3\u91d1\u6d88\u8cbb\u984d\uff08\u8981\u652f\u7d66\u984d\uff09\u3078\u306e\u7d44\u66ff<\/h3>\n<p>\u4e0a\u8a181\u3067\u5206\u5272\u3057\u305f\u3001\u7d66\u4e0e\u652f\u7d66\u984d\u3092\u4ee5\u4e0b\u306e\u5f0f\u306b\u3088\u308a\u7d44\u307f\u76f4\u3057\u307e\u3059\u3002<\/p>\n<table class=\"gen\">\n<tbody>\n<tr>\n<td><strong>\u8cc3\u91d1\u306e\u6d88\u8cbb\u984d(\u8981\u652f\u7d66\u984d)=\u5f53\u6708\u306e\u7d66\u4e0e\u652f\u6255\u984d\uff0d\u5148\u6708\u306e21\u65e5\u304b\u3089\u6708\u672b\u307e\u3067\u306e\u7d66\u4e0e\uff0b\u5f53\u6708\u306e21\u65e5\u304b\u3089\u6708\u672b\u307e\u3067\u306e\u7d66\u4e0e<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u8a08\u7b97\u306b\u3088\u308a\u3001\u5b9f\u969b\u306b\u539f\u4fa1\u8a08\u7b97\u671f\u9593\uff08\u6bce\u67081\u65e5\u304b\u3089\u6708\u672b\u307e\u3067\u306e1\u304b\u6708\uff09\u306b\u5bfe\u5fdc\u3057\u305f\u7d66\u4e0e\u306e\u8981\u652f\u7d66\u984d\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3053\u306e\u8abf\u6574\u624b\u7d9a\u304d\u3092\u4ed5\u8a33\u3067\u8868\u3057\u305f\u5834\u5408\u306e\u5404\u4ed5\u8a33\u3068\u8cc3\u91d1\u52d8\u5b9a\u306e\u91d1\u984d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>1\uff0e\u5148\u6708\u306e\u672a\u6255\u8cc3\u91d1\uff08\u5148\u670821\u65e5\u304b\u3089\u6708\u672b\u307e\u3067\u306e\u8cc3\u91d1\uff09\u306e\u518d\u632f\u66ff\u4ed5\u8a33<\/p>\n<table class=\"gen\">\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u672a\u6255\u8cc3\u91d1<\/td>\n<td><\/td>\n<td>\u8cc3\u91d1<\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2\uff0e\u5f53\u6708\u306e\u8cc3\u91d1\u652f\u6255\u3044\uff08\u5148\u670821\u65e5\u304b\u3089\u4eca\u670821\u65e5\u307e\u3067\u306e\u8cc3\u91d1\uff09\u306e\u4ed5\u8a33<\/p>\n<table class=\"gen\">\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u8cc3\u91d1<\/td>\n<td><\/td>\n<td>\u73fe\u91d1\u306a\u3069<\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>3\uff0e\u5f53\u6708\u306e\u672a\u6255\u8cc3\u91d1\uff08\u5148\u670821\u65e5\u304b\u3089\u6708\u672b\u307e\u3067\u306e\u8cc3\u91d1\uff09\u306e\u898b\u8d8a\u8a08\u4e0a\u4ed5\u8a33<\/p>\n<table class=\"gen\">\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u8cc3\u91d1<\/td>\n<td><\/td>\n<td>\u672a\u6255\u8cc3\u91d1<\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"http:\/\/costaccounting.tokyo\/wp-content\/uploads\/2015\/12\/chingin03.png\" rel=\"attachment wp-att-230\"><img loading=\"lazy\" src=\"http:\/\/costaccounting.tokyo\/wp-content\/uploads\/2015\/12\/chingin03.png\" alt=\"chingin03\" width=\"250\" height=\"272\" class=\"alignleft size-full wp-image-230\" \/><\/a><\/p>\n<h4>\uff08\u5177\u4f53\u4f8b\uff0d\u8cc3\u91d1\u306e\u8981\u652f\u7d66\u984d\u306e\u7b97\u5b9a\u3068\u8cc3\u91d1\u52d8\u5b9a\u306e\u8a18\u5e33\uff09<\/h4>\n<p>\u4ee5\u4e0b\u306e\u8cc7\u6599\u3092\u57fa\u306b\u3001\u5f53\u6708\u306e\u8cc3\u91d1\u306e\u6d88\u8cbb\u984d\uff08\u539f\u4fa1\u8a08\u7b97\u671f\u9593\u306b\u304a\u3051\u308b\u8981\u652f\u7d66\u984d\uff09\u3092\u7b97\u5b9a\u3057\u3001\u8cc3\u91d1\u52d8\u5b9a\u306e\u4ed5\u8a33\u3092\u793a\u3057\u306a\u3055\u3044\u3002\u306a\u304a\u3001\u5f53\u793e\u306e\u7d66\u4e0e\u8a08\u7b97\u671f\u9593\u306f\u6bce\u670820\u65e5\u7de0\u308125\u65e5\u6255\u3044\u3067\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<table class=\"gen\">\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\n\u5f53\u670825\u65e5\u306e\u8cc3\u91d1\u652f\u7d66\u984d\uff1a100,000\u5186<br \/>\n\u5148\u6708\u306e\u672a\u6255\u8cc3\u91d1\uff08\u5148\u670821\u65e5\u304b\u3089\u6708\u672b\u307e\u3067\u306e\u6d88\u8cbb\u8cc3\u91d1\uff09\uff1a30,000\u5186<br \/>\n\u5f53\u6708\u306e\u672a\u6255\u8cc3\u91d1\uff08\u5f53\u670821\u65e5\u304b\u3089\u6708\u672b\u307e\u3067\u306e\u6d88\u8cbb\u8cc3\u91d1\uff09\uff1a40,000\u5186<\/p>\n<p>\uff08\u306a\u304a\u3001\u5f53\u6708\u306e\u6d88\u8cbb\u8cc3\u91d1\u306f\u3059\u3079\u3066\u76f4\u63a5\u52b4\u52d9\u8cbb\u3068\u3057\u3066\u4ed5\u639b\u54c1\u52d8\u5b9a\u3078\u632f\u308a\u66ff\u3048\u308b\u3082\u306e\u3068\u3059\u308b\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>1.\u5148\u6708\u672a\u6255\uff08\u5148\u670821\u65e5\u304b\u3089\u6708\u672b\u307e\u3067\u306e\u6d88\u8cbb\u8cc3\u91d1\uff09\u306e\u518d\u632f\u66ff\u4ed5\u8a33<\/h5>\n<table class=\"gen\">\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u672a\u6255\u8cc3\u91d1<\/td>\n<td>30,000<\/td>\n<td>\u8cc3\u91d1<\/td>\n<td>30,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5148\u6708\u672a\u6255\uff08\u5148\u670821\u65e5\u304b\u3089\u6708\u672b\u307e\u3067\u306e\u6d88\u8cbb\u8cc3\u91d1\uff09\u306f\u5f53\u6708\u306e\u6d88\u8cbb\u8cc3\u91d1\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u306e\u3067\u3001\u3053\u308c\u3092\u6d88\u8cbb\u8cc3\u91d1\u304b\u3089\u63a7\u9664\u3057\u307e\u3059\u3002<\/p>\n<h5>2.\u5f53\u6708\u306e\u8cc3\u91d1\u652f\u7d66\u6642\u306e\u4ed5\u8a33<\/h5>\n<table class=\"gen\">\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u8cc3\u91d1<\/td>\n<td>100,000<\/td>\n<td>\u73fe\u91d1<\/td>\n<td>100,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u652f\u6255\u3063\u305f\u8cc3\u91d1\u306f\u300e\u8cc3\u91d1\u300f\u52d8\u5b9a\u306e\u501f\u65b9\u306b\u8a18\u5e33\u3057\u307e\u3059\u3002<\/p>\n<h5>3.\u5f53\u6708\u672a\u6255\uff08\u5f53\u670821\u65e5\u304b\u3089\u6708\u672b\u307e\u3067\u306e\u6d88\u8cbb\u8cc3\u91d1\uff09\u306e\u898b\u8d8a\u8a08\u4e0a\u4ed5\u8a33<\/h5>\n<table class=\"gen\">\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u8cc3\u91d1<\/td>\n<td>40,000<\/td>\n<td>\u672a\u6255\u8cc3\u91d1<\/td>\n<td>40,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f53\u6708\u672a\u6255\uff08\u5f53\u670821\u65e5\u304b\u3089\u6708\u672b\u307e\u3067\u306e\u6d88\u8cbb\u8cc3\u91d1\uff09\u306f\u5f53\u6708\u306e\u652f\u6255\u8cc3\u91d1\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u304c\u3001\u5f53\u6708\u306b\u6d88\u8cbb\u3057\u305f\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3053\u308c\u3092\u898b\u8d8a\u3057\u8a08\u4e0a\u3057\u3001\u5f53\u6708\u306e\u652f\u6255\u984d\u306b\u52a0\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h5>3.\u5f53\u6708\u306e\u6d88\u8cbb\u8cc3\u91d1\uff08\u8981\u652f\u7d66\u984d\uff09\u306e\u7b97\u5b9a\u3068\u4ed5\u8a33<\/h5>\n<p>\u5f53\u6708\u306e1\u65e5\u304b\u3089\u6708\u672b\u307e\u3067\u306e\u539f\u4fa1\u8a08\u7b97\u671f\u9593\u306b\u5bfe\u5fdc\u3059\u308b\u8cc3\u91d1\u306e\u8981\u652f\u7d66\u984d\u306f\u3001\u5f53\u6708\u306e\u5b9f\u969b\u306e\u652f\u7d66\u984d\u304b\u3089\u5148\u6708\u306b\u6d88\u8cbb\u3057\u305f\u5148\u6708\u306e\u672a\u6255\u3044\u8cc3\u91d1\u3092\u63a7\u9664\u3057\u3001\u5f53\u6708\u306b\u6d88\u8cbb\u3057\u305f\u3068\u5f53\u6708\u306e\u672a\u6255\u3044\u8cc3\u91d1\u3092\u52a0\u7b97\u3057\u3001\u3053\u308c\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\u8a08\u7b97\u904e\u7a0b\uff09<br \/>\n\u5f53\u6708\u306e\u6d88\u8cbb\u8cc3\u91d1(\u8981\u652f\u7d66\u984d)=\u5f53\u6708\u306e\u652f\u6255\u8cc3\u91d1100,000\u5186\uff0d\u5148\u6708\u672a\u6255\u8cc3\u91d130,000\u5186\uff0b\u5f53\u6708\u672a\u6255\u8cc3\u91d140,000\u5186=110,000\u5186<\/p>\n<table class=\"gen\">\n<tbody>\n<tr>\n<th>\u501f\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<th>\u8cb8\u65b9<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td>\u4ed5\u639b\u54c1<\/td>\n<td>110,000<\/td>\n<td>\u8cc3\u91d1<\/td>\n<td>110,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f53\u6708\u306e\u6d88\u8cbb\u8cc3\u91d1\u3092\u300e\u8cc3\u91d1\u300f\u52d8\u5b9a\u304b\u3089\u3001\u76f4\u63a5\u52b4\u52d9\u8cbb\u306e\u5834\u5408\u306f\u300e\u4ed5\u639b\u54c1\u300f\u52d8\u5b9a\u3078\u3001\u9593\u63a5\u52b4\u52d9\u8cbb\u306e\u5834\u5408\u306f\u300e\u88fd\u9020\u9593\u63a5\u8cbb\u300f\u52d8\u5b9a\u3078\u3068\u632f\u66ff\u307e\u3059\uff08\u672c\u554f\u3067\u306f\u3059\u3079\u3066\u76f4\u63a5\u52b4\u52d9\u8cbb\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u5168\u984d\u4ed5\u639b\u54c1\u52d8\u5b9a\u3078\u3075\u308a\u304b\u3048\u3066\u3044\u307e\u3059\uff09\u3002<\/p>\n<p>\uff08\u95a2\u9023\u9805\u76ee\uff09<br \/>\n<a href=\"http:\/\/costaccounting.tokyo\/?p=179\">\u52b4\u52d9\u8cbb\uff08\u308d\u3046\u3080\u3072\uff09\u306e\u5206\u985e<\/a><br \/>\n<a href=\"http:\/\/costaccounting.tokyo\/?p=196\">\u76f4\u63a5\u5de5\u306e\u6d88\u8cbb\u8cc3\u91d1\u7b97\u5b9a\u306e\u57fa\u790e<\/a><br \/>\n<a href=\"http:\/\/costaccounting.tokyo\/?p=213\">\u8cc3\u91d1\u30fb\u52b4\u52d9\u8cbb\u52d8\u5b9a\u306e\u8a18\u5e33\u306e\u57fa\u790e<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u52b4\u52d9\u8cbb\uff08\u8cc3\u91d1\u30fb\u7d66\u6599\uff09\u306a\u3069\u306e\u6d88\u8cbb\u984d\u306f\u5b9f\u969b\u306e\u52b4\u52d9\u8cbb\u306e\u652f\u6255\u984d\u3092\u3082\u3068\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002 \u3053\u306e \u2026 <a href=\"https:\/\/costaccounting.tokyo\/?p=224\">\u7d9a\u304d\u3092\u8aad\u3080 <span class=\"meta-nav\">\u2192<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[5],"tags":[8,7],"_links":{"self":[{"href":"https:\/\/costaccounting.tokyo\/index.php?rest_route=\/wp\/v2\/posts\/224"}],"collection":[{"href":"https:\/\/costaccounting.tokyo\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/costaccounting.tokyo\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/costaccounting.tokyo\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/costaccounting.tokyo\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=224"}],"version-history":[{"count":15,"href":"https:\/\/costaccounting.tokyo\/index.php?rest_route=\/wp\/v2\/posts\/224\/revisions"}],"predecessor-version":[{"id":242,"href":"https:\/\/costaccounting.tokyo\/index.php?rest_route=\/wp\/v2\/posts\/224\/revisions\/242"}],"wp:attachment":[{"href":"https:\/\/costaccounting.tokyo\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/costaccounting.tokyo\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/costaccounting.tokyo\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}