{"id":6445,"date":"2018-10-01T11:29:03","date_gmt":"2018-10-01T02:29:03","guid":{"rendered":"https:\/\/www.ita-ohno.com\/?p=6445"},"modified":"2022-10-21T03:16:41","modified_gmt":"2022-10-20T18:16:41","slug":"%e5%80%8b%e4%ba%ba%e4%ba%8b%e6%a5%ad%e4%b8%bb%e5%bf%85%e8%a6%8b%ef%bc%81%e6%89%80%e5%be%97%e7%a8%8e%e3%82%84%e9%9d%92%e8%89%b2%e7%94%b3%e5%91%8a%e3%81%ae%e3%81%97%e3%81%8f%e3%81%bf%ef%bd%8c%e9%a3%b2","status":"publish","type":"column","link":"https:\/\/tax-startup.jp\/restaurant\/column\/6445\/","title":{"rendered":"\u500b\u4eba\u4e8b\u696d\u4e3b\u5fc5\u898b\uff01\u6240\u5f97\u7a0e\u3084\u9752\u8272\u7533\u544a\u306e\u3057\u304f\u307f\uff4c\u98f2\u98df\u5e97\u958b\u696d\u652f\u63f4\u5c02\u9580\u5bb6\u304c\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<p><img loading=\"lazy\" class=\"aligncenter wp-image-6446\" src=\"https:\/\/tax-startup.jp\/restaurant\/wp-content\/uploads\/2018\/10\/80b45fa5031dff306df2f3b6cfef4857.jpg\" alt=\"\" width=\"700\" height=\"467\"><span style=\"font-size: 8pt;\">\u53c2\u7167\u5143\uff1ahttp:\/\/o-dan.net\/ja\/<\/span><\/p>\n<p>\u524d\u56de\u306e\u8a18\u4e8b\u3067\u306f\u3001\u98f2\u98df\u5e97\u3092\u958b\u696d\u3057\u305f\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u3001\u4eca\u5f8c\u652f\u6255\u3063\u3066\u3044\u304b\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u7a0e\u91d1\u306f\u30014\u3064\u306b\u5206\u985e\u3055\u308c\u308b\u3053\u3068\u306a\u3069\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-size: 14pt;\">\u6240\u5f97\u7a0e\u30fb\u30fb\u30fb\u98f2\u98df\u5e97\u3067\u306e\u58f2\u4e0a\u91d1\u984d\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u4e8b\u696d\u7a0e\u30fb\u30fb\u30fb\u8ab2\u7a0e\u6240\u5f97290\u4e07\u5186\u4ee5\u4e0a\u306e\u4e8b\u696d\u4e3b\u304c\u652f\u6255\u3046\u7a0e\u91d1<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u4f4f\u6c11\u7a0e\u30fb\u30fb\u30fb\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\uff0b\u5e02\u533a\u753a\u6751\u6c11\u7a0e\u306e\u7a0e\u91d1<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u6d88\u8cbb\u7a0e\u30fb\u30fb\u30fb\uff12\u5e74\u524d\u306e\u58f2\u4e0a\u304c1000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4e8b\u696d\u4e3b\u304c\u652f\u6255\u3046\u7a0e\u91d1<\/span><\/li>\n<\/ul>\n<p>\u4eca\u56de\u306f\u3001\u4e0a\u8a18\u306e\u7a0e\u91d1\u306e\u4e2d\u304b\u3089<span style=\"color: #ff0000;\">\u6240\u5f97\u7a0e\u306e\u3057\u304f\u307f<\/span>\u3084<span style=\"color: #ff0000;\">\u8a08\u7b97\u65b9\u6cd5<\/span>\u306b\u3064\u3044\u3066\u3001\u521d\u5fc3\u8005\u306b\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<br>\u672c\u8a18\u4e8b\u3092\u8aad\u3093\u3067\u3044\u305f\u3060\u304f\u3068\u3001\u6240\u5f97\u7a0e\u306e\u57fa\u672c\u7684\u306a\u77e5\u8b58\u3092\u3057\u3063\u304b\u308a\u30de\u30b9\u30bf\u30fc\u3057\u3066\u3044\u305f\u3060\u3051\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">Contents<\/p><ul class=\"toc_list\"><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">1<\/span> \u6240\u5f97\u7a0e\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_1\">2<\/span> \u6240\u5f97\u7a0e\u8a08\u7b97\u306e\u65b9\u6cd5<\/a><ul><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_2\">2.1<\/span> \u2460\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_2\">2.2<\/span> \u2461\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><\/li><li><a href=\"#i-5\"><span class=\"toc_number toc_depth_2\">2.3<\/span> \u2462\u7b97\u51fa\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><\/li><li><a href=\"#nbsp\"><span class=\"toc_number toc_depth_2\">2.4<\/span> &nbsp;\u2463\u7a0e\u984d\u63a7\u9664\u5f8c\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><\/li><li><a href=\"#nbsp-2\"><span class=\"toc_number toc_depth_2\">2.5<\/span> &nbsp;\u2464\u7d0d\u4ed8\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><\/li><\/ul><\/li><li><a href=\"#i-6\"><span class=\"toc_number toc_depth_1\">3<\/span> \u9752\u8272\u7533\u544a\u3068\u306f\uff1f<\/a><ul><li><a href=\"#i-7\"><span class=\"toc_number toc_depth_2\">3.1<\/span> \u9752\u8272\u7533\u544a\u5bfe\u8c61\u8005\u306f\uff1f<\/a><\/li><li><a href=\"#i-8\"><span class=\"toc_number toc_depth_2\">3.2<\/span> \u9752\u8272\u7533\u544a\u306e\u6d41\u308c\u306f\uff1f<\/a><\/li><li><a href=\"#nbsp-3\"><span class=\"toc_number toc_depth_2\">3.3<\/span> &nbsp;\u9752\u8272\u7533\u544a\u3092\u3057\u305f\u3089\u3069\u3093\u306a\u7279\u5178\u304c\u3042\u308b\u306e\uff1f<\/a><ul><li><a href=\"#i-9\"><span class=\"toc_number toc_depth_3\">3.3.1<\/span> \u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/a><\/li><li><a href=\"#i-10\"><span class=\"toc_number toc_depth_3\">3.3.2<\/span> \u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e<\/a><\/li><li><a href=\"#i-11\"><span class=\"toc_number toc_depth_3\">3.3.3<\/span> \u8cb8\u5012\u5f15\u5f53\u91d1<\/a><\/li><li><a href=\"#nbsp-4\"><span class=\"toc_number toc_depth_3\">3.3.4<\/span> &nbsp;\u7d14\u640d\u5931\u306e\u7e70\u8d8a\u3057\u3068\u7e70\u623b\u3057<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#i-12\"><span class=\"toc_number toc_depth_1\">4<\/span> \u307e\u3068\u3081<\/a><\/li><li><a href=\"#i-13\"><span class=\"toc_number toc_depth_1\">5<\/span> \u6240\u5f97\u7a0e\u3084\u9752\u8272\u7533\u544a\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><ul><li><a href=\"#i-14\"><span class=\"toc_number toc_depth_2\">5.1<\/span> \u9752\u8272\u7533\u544a\u306e\u5bfe\u8c61\u8005\u306f\u3069\u306e\u3088\u3046\u306a\u4eba\u3067\u3059\u304b\uff1f<\/a><\/li><li><a href=\"#i-15\"><span class=\"toc_number toc_depth_2\">5.2<\/span> \u9752\u8272\u7533\u544a\u3092\u3059\u308b\u306b\u306f\u3069\u3046\u3057\u305f\u3089\u826f\u3044\u3067\u3059\u304b\uff1f<\/a><\/li><li><a href=\"#i-16\"><span class=\"toc_number toc_depth_2\">5.3<\/span> \u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6240\u5f97\u7a0e\u306f\u3044\u3064\u307e\u3067\u306b\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u6240\u5f97\u7a0e\u3068\u306f\uff1f<\/span><\/h2>\n<p><img loading=\"lazy\" class=\"aligncenter wp-image-6448\" src=\"https:\/\/tax-startup.jp\/restaurant\/wp-content\/uploads\/2018\/10\/89adbcaaf8e4d144a59e2ee7ab257bdc.jpg\" alt=\"\" width=\"700\" height=\"467\"><span style=\"font-size: 8pt;\">\u53c2\u7167\u5143\uff1ahttp:\/\/o-dan.net\/ja\/<\/span><\/p>\n<p>\u6240\u5f97\u7a0e\u3068\u306f\u3001\u98f2\u98df\u5e97\u3092\u958b\u5e97\u3055\u305b\u3066\u304b\u3089<span style=\"font-size: 14pt;\"><strong><span style=\"color: #ff0000;\">1\u5e74\u9593\u306b\u5f97\u305f\u53ce\u76ca\uff08\u6240\u5f97\uff09<\/span><\/strong><\/span>\u306b\u304b\u304b\u308b<span style=\"color: #ff0000;\"><strong><span style=\"font-size: 14pt;\">\u7a0e\u91d1<\/span><\/strong><\/span>\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u3068\u3044\u3046\u306e\u306f\u308f\u304b\u308a\u3084\u3059\u304f\u8a00\u3046\u3068<span style=\"color: #ff0000; font-size: 14pt;\"><strong>\u5132\u3051<\/strong><\/span>\u306e\u3053\u3068\u3067\u3059\u3002\u58f2\u4e0a\u304b\u3089\u4ed5\u5165\u308c\u3084\u5099\u54c1\u3001\u4eba\u4ef6\u8cbb\u306a\u3069\u306e\u7d4c\u8cbb\u3092\u5f15\u3044\u305f\u300c\u4e8b\u696d\u6240\u5f97\u300d\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u306f<br>1\/1\u304b\u308912\/31\u307e\u3067\u306e1\u5e74\u9593\u3067\u5f97\u305f\u6240\u5f97(\u5229\u76ca)\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7a0e\u91d1\u3067\u3042\u308a\u3001<br>\u98f2\u98df\u5e97\u7d4c\u55b6\u8005\u306f\u7fcc\u5e74\u306e2\/16\u304b\u30893\/15\u306e\u9593\u306b\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u30013\/15\u307e\u3067\u306b\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><\/p>\n<h2><span id=\"i-2\">\u6240\u5f97\u7a0e\u8a08\u7b97\u306e\u65b9\u6cd5<\/span><\/h2>\n<p><img loading=\"lazy\" class=\"aligncenter wp-image-6449\" src=\"https:\/\/tax-startup.jp\/restaurant\/wp-content\/uploads\/2018\/10\/pexels-photo-1253591.jpeg\" alt=\"\" width=\"700\" height=\"467\"><span style=\"font-size: 8pt;\">\u53c2\u7167\u5143\uff1ahttp:\/\/o-dan.net\/ja\/<\/span><\/p>\n<p>\u3067\u306f\u3001\u5177\u4f53\u7684\u306a\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"i-3\">\u2460\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h3>\n<p>\u59cb\u3081\u306b\u300c\u6240\u5f97\u300d\u3092\u8a08\u7b97\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u98f2\u98df\u5e97\u306e\u58f2\u4e0a\u304b\u3089\u3001\u304b\u304b\u3063\u305f\u7d4c\u8cbb\u3092\u5f15\u304d\u307e\u3059\u3002\u6b8b\u3063\u305f\u91d1\u984d\u304c<span style=\"font-size: 14pt;\"><strong><span style=\"color: #ff0000;\">\u300c\u4e8b\u696d\u6240\u5f97\u300d<\/span><\/strong><\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 18pt;\"><strong><span style=\"font-size: 24pt;\">\u4e8b\u696d\u6240\u5f97 =\u3000\u58f2\u4e0a &#8211; \u7d4c\u8cbb<\/span>\u3000<\/strong><\/span><\/p>\n<p>\u4e0a\u8a18\u306e<span style=\"color: #ff0000; font-size: 14pt;\"><strong>\u4e8b\u696d\u6240\u5f97<\/strong><\/span>\u306b<span style=\"font-size: 14pt;\"><strong><span style=\"color: #ff0000;\">\u305d\u306e\u4ed6\u306e\u6240\u5f97<\/span><\/strong><\/span>\u3092\u52a0\u3048\u305f\u3082\u306e\u304c\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 24pt;\"><strong>\u6240\u5f97 = \u4e8b\u696d\u6240\u5f97 + \u305d\u306e\u4ed6\u306e\u6240\u5f97<\/strong><\/span><\/p>\n<p>\u305d\u306e\u4ed6\u6240\u5f97\u306f\u30fb\u30fb\u30fb<\/p>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-size: 14pt;\">\u5229\u5b50\u6240\u5f97<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u914d\u5f53\u6240\u5f97<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u4e0d\u52d5\u7523\u6240\u5f97<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u4e8b\u696d\u6240\u5f97<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u7d66\u4e0e\u6240\u5f97<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u9000\u8077\u6240\u5f97<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u8b72\u6e21\u6240\u5f97<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u5c71\u6797\u6240\u5f97<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u4e00\u6642\u6240\u5f97<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u96d1\u6240\u5f97\u3000\u7b49<\/span><\/li>\n<\/ul>\n<h3><span id=\"i-4\">\u2461\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h3>\n<p>\u300c\u8ab2\u7a0e\u6240\u5f97\u300d\u306f\u3001\u5148\u307b\u3069\u8a08\u7b97\u3057\u305f<span style=\"font-size: 14pt;\"><strong><span style=\"color: #ff0000;\">\u6240\u5f97<\/span><\/strong><\/span>\u304b\u3089<span style=\"font-size: 14pt; color: #ff0000;\"><strong>\u6240\u5f97\u63a7\u9664<\/strong><\/span>\u3092\u3072\u3044\u305f\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 24pt;\"><strong>\u8ab2\u7a0e\u6240\u5f97 = \u6240\u5f97 &#8211; \u6240\u5f97\u63a7\u9664<\/strong><\/span><\/p>\n<p>\u6240\u5f97\u63a7\u9664\u306f\u30fb\u30fb\u30fb<\/p>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-size: 14pt;\">\u57fa\u790e\u63a7\u9664<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u914d\u5076\u8005\u63a7\u9664<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u6276\u990a\u63a7\u9664<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u52e4\u52b4\u5b66\u751f\u63a7\u9664<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u5be1\u5a66\u63a7\u9664<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u5be1\u592b\u63a7\u9664<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u969c\u5bb3\u8005\u63a7\u9664<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u533b\u7642\u8cbb\u63a7\u9664<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u751f\u547d\u4fdd\u967a\u63a7\u9664<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u5730\u9707\u4fdd\u967a\u63a7\u9664<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u96d1\u640d\u63a7\u9664<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u5bc4\u4ed8\u91d1\u63a7\u9664<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3000\u3000\u7b49<\/span><\/li>\n<\/ul>\n<p>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u307b\u3069\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p><\/p>\n<h3><span id=\"i-5\">\u2462\u7b97\u51fa\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h3>\n<p>\u7b97\u51fa\u7a0e\u984d\u306f\u3053\u3061\u3089\u306e\u8a08\u7b97\u5f0f\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 24pt;\"><strong>\u7b97\u51fa\u7a0e\u984d = ( \u8ab2\u7a0e\u6240\u5f97 \u00d7 \u7a0e\u7387 ) &#8211; \u63a7\u9664\u984d<\/strong><\/span><\/p>\n<p>\u96e3\u3057\u3044\u8a08\u7b97\u5f0f\u306e\u3088\u3046\u306b\u611f\u3058\u307e\u3059\u304c\u3001\u2461\u3067\u8a08\u7b97\u3057\u305f<span style=\"font-size: 14pt; color: #ff0000;\"><strong>\u8ab2\u7a0e\u6240\u5f97<\/strong><\/span>\u3068\u4e0b\u8a18\u8868\u306e<span style=\"font-size: 14pt;\"><strong><span style=\"color: #ff0000;\">\u300c\u7a0e\u7387\u300d<\/span><\/strong><\/span>\u3068<span style=\"font-size: 14pt;\"><strong><span style=\"color: #ff0000;\">\u300c\u63a7\u9664\u984d\u300d<\/span><\/strong><\/span>\u3092\u53c2\u8003\u306b\u3059\u308b\u3068\u7c21\u5358\u306b\u8a08\u7b97\u3092\u3059\u308b\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\u306d\u3002<\/p>\n<p><span style=\"font-size: 14pt;\"><strong>\u6240\u5f97\u7a0e\u306e\u7a0e\u7387<\/strong><\/span><\/p>\n<table style=\"height: 266px; width: 351px; border-color: #000000;\">\n<tbody>\n<tr style=\"height: 24.2656px;\">\n<td style=\"width: 240px; height: 24.2656px;\"><span style=\"font-size: 12pt;\">\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\uff08\u5186\uff09<\/span><\/td>\n<td style=\"width: 37px; height: 24.2656px;\"><span style=\"font-size: 12pt;\">\u7a0e\u7387<\/span><\/td>\n<td style=\"width: 98px; height: 24.2656px;\"><span style=\"font-size: 12pt;\">\u63a7\u9664\u984d\uff08\u5186\uff09<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 240px; height: 24px;\"><span style=\"font-size: 12pt;\">195\u4e07\u4ee5\u4e0b&nbsp;&nbsp;<\/span><\/td>\n<td style=\"width: 37px; height: 24px;\"><span style=\"font-size: 12pt;\">5\uff05<\/span><\/td>\n<td style=\"width: 98px; height: 24px;\"><span style=\"font-size: 12pt;\">\uffe50<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 240px; height: 24px;\"><span style=\"font-size: 12pt;\">195\u4e07\u8d85330\u4e07\u4ee5\u4e0b&nbsp;<\/span><\/td>\n<td style=\"width: 37px; height: 24px;\"><span style=\"font-size: 12pt;\">10\uff05&nbsp;<\/span><\/td>\n<td style=\"width: 98px; height: 24px;\"><span style=\"font-size: 12pt;\">\uffe597,500<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 240px; height: 24px;\"><span style=\"font-size: 12pt;\">330\u4e07\u8d85695\u4e07\u4ee5\u4e0b&nbsp;<\/span><\/td>\n<td style=\"width: 37px; height: 24px;\"><span style=\"font-size: 12pt;\">20\uff05<\/span><\/td>\n<td style=\"width: 98px; height: 24px;\"><span style=\"font-size: 12pt;\">\uffe5427,500<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 240px; height: 24px;\"><span style=\"font-size: 12pt;\">695\u4e07\u8d85900\u4e07\u4ee5\u4e0b&nbsp;<\/span><\/td>\n<td style=\"width: 37px; height: 24px;\"><span style=\"font-size: 12pt;\">23\uff05&nbsp;<\/span><\/td>\n<td style=\"width: 98px; height: 24px;\"><span style=\"font-size: 12pt;\">\uffe5636,000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 240px; height: 24px;\"><span style=\"font-size: 12pt;\">900\u4e07\u8d851800\u4e07\u4ee5\u4e0b&nbsp;<\/span><\/td>\n<td style=\"width: 37px; height: 24px;\"><span style=\"font-size: 12pt;\">33\uff05&nbsp;<\/span><\/td>\n<td style=\"width: 98px; height: 24px;\"><span style=\"font-size: 12pt;\">\uffe51,536,000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 240px; height: 24px;\"><span style=\"font-size: 12pt;\">1800\u4e07\u8d854000\u4e07\u4ee5\u4e0b&nbsp;&nbsp;<\/span><\/td>\n<td style=\"width: 37px; height: 24px;\"><span style=\"font-size: 12pt;\">40\uff05<\/span><\/td>\n<td style=\"width: 98px; height: 24px;\"><span style=\"font-size: 12pt;\">\uffe52,796,000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 240px; height: 24px;\"><span style=\"font-size: 12pt;\">4000\u4e07\u8d85&nbsp;<\/span><\/td>\n<td style=\"width: 37px; height: 24px;\"><span style=\"font-size: 12pt;\">45\uff05&nbsp;<\/span><\/td>\n<td style=\"width: 98px; height: 24px;\"><span style=\"font-size: 12pt;\">\uffe54,796,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span id=\"nbsp\">&nbsp;\u2463\u7a0e\u984d\u63a7\u9664\u5f8c\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h3>\n<p>\u7a0e\u984d\u63a7\u9664\u304c\u3042\u308c\u3070\u3001\u2462\u3067\u8a08\u7b97\u3057\u305f<span style=\"font-size: 14pt; color: #ff0000;\"><strong>\u7b97\u51fa\u7a0e\u984d<\/strong><\/span>\u304b\u3089<span style=\"font-size: 14pt;\"><strong><span style=\"color: #ff0000;\">\u7a0e\u984d\u63a7\u9664<\/span><\/strong><\/span>\u306e\u91d1\u984d\u3092\u5f15\u304d\u307e\u3057\u3087\u3046\u3002\u8a72\u5f53\u3057\u306a\u3051\u308c\u3070\u2464\u306b\u9032\u307f\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 24pt;\"><strong>\u7a0e\u984d\u63a7\u9664\u5f8c\u7a0e\u984d = \u7b97\u51fa\u7a0e\u984d &#8211; \u7a0e\u984d\u63a7\u9664<\/strong><\/span><\/p>\n<p>\u7a0e\u984d\u63a7\u9664\u3068\u306f\u30fb\u30fb\u30fb<\/p>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-size: 14pt;\">\u914d\u5f53\u63a7\u9664<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">\u653f\u515a\u7b49\u5bc4\u9644\u91d1\u7279\u5225\u63a7\u9664\u3000\u3000\u7b49<\/span><\/li>\n<\/ul>\n<h3><span id=\"nbsp-2\">&nbsp;\u2464\u7d0d\u4ed8\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h3>\n<p><span style=\"font-size: 14pt; color: #ff0000;\"><strong>\u6e90\u6cc9\u5fb4\u53ce<\/strong><\/span>\u3092\u5f15\u304f\u3068\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306f\u7d42\u308f\u308a\u3067\u3059\u3002\u6700\u5f8c\u306b\u51fa\u305f\u91d1\u984d\u304c\u3001\u6240\u5f97\u7a0e\u7d0d\u4ed8\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 24pt;\"><strong>\u7d0d\u4ed8\u7a0e\u984d \uff1d \u7a0e\u984d\u63a7\u9664\u5f8c\u7a0e\u984d &#8211; \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<\/strong><\/span><\/p>\n<p>\u203b\u6e90\u6cc9\u5fb4\u53ce\uff1d\u7d66\u4e0e\u30fb\u5831\u916c\u30fb\u5229\u5b50\u30fb\u914d\u5f53\u30fb\u4f7f\u7528\u6599\u7b49\u306e\u652f\u6255\u8005\u304c\u3001\u305d\u308c\u3089\u3092\u652f\u6255\u3046\u969b\u306b\u6240\u5f97\u7a0e\u7b49\u306e\u7a0e\u91d1\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u305d\u308c\u3092\u56fd\u7b49\u306b\u7d0d\u4ed8\u3059\u308b\u5236\u5ea6\u3067\u3042\u308b\u3002 \u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1\u306f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3068\u3044\u3046\u3002<br><span style=\"font-size: 8pt;\">\u53c2\u7167\u5143\uff1ahttps:\/\/ja.wikipedia.org\/wiki\/%E6%BA%90%E6%B3%89%E5%BE%B4%E5%8F%8E<\/span><\/p>\n<p>\u3064\u307e\u308a<span style=\"color: #ff0000;\">\u7d66\u4e0e\u3084\u5831\u916c\u3067\u3001\u3042\u3089\u304b\u3058\u3081\u5fb4\u53ce\u3057\u3066\u3044\u308b\u7a0e\u91d1\u306e\u3053\u3068\u3067\u3059\u306d\uff01<\/span><\/p>\n<p><\/p>\n<h2><span id=\"i-6\">\u9752\u8272\u7533\u544a\u3068\u306f\uff1f<\/span><\/h2>\n<p><img loading=\"lazy\" class=\"aligncenter wp-image-6451\" src=\"https:\/\/tax-startup.jp\/restaurant\/wp-content\/uploads\/2018\/10\/defc402fd42ae0e18063f870606b581e.jpg\" alt=\"\" width=\"700\" height=\"395\"><span style=\"font-size: 8pt;\">\u53c2\u7167\u5143\uff1ahttp:\/\/o-dan.net\/ja\/<\/span><\/p>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\uff12\uff0d\uff12\u3067\u767b\u5834\u3057\u305f\u300c<span style=\"color: #ff0000;\">\u9752\u8272\u7533\u544a<\/span>\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-7\">\u9752\u8272\u7533\u544a\u5bfe\u8c61\u8005\u306f\uff1f<\/span><\/h3>\n<p>\u9752\u8272\u7533\u544a\u3067\u304d\u308b\u4eba\u306f\u3001\u4e0b\u8a18\u306e\uff12\u3064\u304c\u5f53\u3066\u306f\u307e\u308b\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><strong>\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u4e8b\u696d\u6240\u5f97\u3001\u5c71\u6797\u6240\u5f97\u304c\u3042\u308b<\/strong><\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong>\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f<\/strong><\/span><\/li>\n<\/ul>\n<h3><span id=\"i-8\">\u9752\u8272\u7533\u544a\u306e\u6d41\u308c\u306f\uff1f<\/span><\/h3>\n<p>\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u3001<\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><strong>&nbsp;\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u63d0\u51fa<\/strong><\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong>\u9752\u8272\u7533\u544a\u306e\u7533\u8acb\u304c\u627f\u8a8d<\/strong><\/span><\/li>\n<\/ul>\n<p>\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u9752\u8272\u7533\u544a\u6642\u306b\u306f<span style=\"color: #ff0000;\">\u300c\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d<\/span>\u3084<span style=\"color: #ff0000;\">\u300c\u78ba\u5b9a\u7533\u544a\u66f8\uff22\u300d<\/span>\u306a\u3069\u306e\u66f8\u985e\u3092\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u306b\u6301\u3063\u3066\u3044\u304f\u300d\u300c\u90f5\u9001\u3059\u308b\u300d\u300ce-Tax\u3067\u306e\u63d0\u51fa\u300d\u306a\u3069\u306e\u65b9\u6cd5\u3067\u63d0\u51fa\u304c\u53ef\u80fd\u3067\u3059\u304c\u3001\u304a\u3059\u3059\u3081\u306a\u306e\u306f\u4fe1\u983c\u3067\u304d\u308b\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><\/p>\n<p>\u307e\u305f\u3001\u9752\u8272\u7533\u544a\u306b\u306f\u63d0\u51fa\u306e\u671f\u9593\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u3066<\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><strong>\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u4eba\u30fb\u30fb\u30fb\u627f\u8a8d\u3092\u53d7\u3051\u308b\u5e74\u306e3\/15\u307e\u3067<\/strong><\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong>1\/16\u4ee5\u964d\u306b\u65b0\u898f\u4e8b\u696d\u3092\u884c\u3046\u4eba\u30fb\u30fb\u30fb\u4e8b\u696d\u958b\u59cb\u304b\u30892\u30ab\u6708\u4ee5\u5185<\/strong><\/span><\/li>\n<\/ul>\n<p>\u4e0a\u8a18\u306e\u3046\u3061\u306b\u7ba1\u8f44\u7a0e\u52d9\u7f72\u3078\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><\/p>\n<h3><span id=\"nbsp-3\">&nbsp;\u9752\u8272\u7533\u544a\u3092\u3057\u305f\u3089\u3069\u3093\u306a\u7279\u5178\u304c\u3042\u308b\u306e\uff1f<\/span><\/h3>\n<p>\u9752\u8272\u7533\u544a\u3092\u3057\u305f\u3089\u69d8\u3005\u306a\u7279\u5178\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u51fa\u6765\u308b\u306e\u3067\u3001\u98f2\u98df\u5e97\u3092\u672c\u683c\u7684\u306b\u958b\u696d\u3059\u308b\u969b\u306f\u662f\u975e\u9752\u8272\u7533\u544a\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u3002<span style=\"color: #ff0000;\">\uff12\uff0d\uff12\u3067\u7d39\u4ecb\u3057\u305f\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3082\u7279\u5178\u306e\u3072\u3068\u3064\u3068\u306a\u3063\u3066\u3044\u307e\u3059<\/span>\u3002<\/p>\n<p><\/p>\n<h4><span id=\"i-9\"><span style=\"color: #800080;\"><strong>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/strong><\/span><\/span><\/h4>\n<p>&lt;\u5bfe\u8c61\u8005&gt;<br>1. 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