2007ǯ04·î05Æü
ÀÇÍý»Î¤Î¶È̳¤â޲ŽÝŽÀްŽÈޝŽÄ²½¤·¤Æ¤¤Þ¤·¤¿
¾¯¤·ÀΡ¢Ãϵå¤Î΢¦¤Ë¤¤¤ëÊý¤Î³ÎÄ꿽¹ð¤ò£²Ç¯´Ö¤µ¤»¤Æ¤¤¤¿¤À¤¤Þ¤·¤¿¡£
·ë¹½¡¢´Êñ¤Ç¤·¤¿¡£
¤ªµÒÍͤϳÎÄ꿽¹ð»þ´ü¤Ë¤Ê¤ë¤ÈÁᤤÌÜÁᤤÌܤˡ¢É¬ÍפʻñÎÁ¤òÁ÷ÉÕ¤·¤Æ²¼¤µ¤¤¤Þ¤·¤¿¡£¼ÁÌ䤬¤¢¤ë¤ÈͼÊý¤¯¤é¤¤¤Þ¤Ç¤Ë¥á¡¼¥ë¤òÁ÷¤Ã¤Æ¤ª¤¯¤È¡¢ÍâÆü¤ÎÄ«¤Ë¤Ï²óÅú¤Î¥á¡¼¥ë¤¬¤Ï¤¤¤Ã¤Æ¤¤¤Þ¤¹¡£
Ãϵå¤Î΢¦¤Ë¤¤¤ëÊý¤Ç¤â¥¤¥ó¥¿¡¼¥Í¥Ã¥È¤ò»È¤¨¤Ð´Êñ¤Ë¤ä¤ê¼è¤ê¤¬¤Ç¤¤Þ¤¹¡£¤¹¤´¤¤»þÂå¤Ë¤Ê¤Ã¤Æ¤¤¿¤Ê¡¢¤È´¶¤¸¤Þ¤·¤¿¡£

¼¶ÀФι°Ë¡ºù¤Ç¤¹¡£
À¹²¬¤âÃȤ«¤¯¤Ê¤ê¤Þ¤·¤¿¡£
¹°Ë¡ºù¤È¾®´ä°æ¤Î°ìËܺù¤òº£Ç¯¤âɬ¤º¸«¤Ë¹Ô¤¤Þ¤¹¡£
À¹²¬¤Ë°Ü¤ê½»¤ó¤Ç¤«¤éËèǯ¡¢²ñ¤¤¤Ë¹Ô¤Ã¤Æ¤¤¤Þ¤¹¡£
¿ïʬ¤È¡¢¤³¤Îºù¤µ¤ó¤ËÎå¤Þ¤µ¤ì¤¿¤â¤Î¤Ç¤¹¡£
¿À¸Í¤Î¸øÇ§²ñ·×»Î»ö̳½ê¤Ë¤¤¤ëº¢¡¢£µ£°£°¥¥í°Ê¾å¤Ï¤Ê¤ì¤¿´ØÅì·÷¤Î²ñ¼Ò¤Î¿½¹ð¤ò£²Ç¯´Ö¤µ¤»¤Æ¤¤¤¿¤À¤¤Þ¤·¤¿¡£
¥á¡¼¥ë¤Ç¡¢¥¨¥¯¥»¥ë¤ÎÊÑ´¹¤·¤¿²ñ·×¥Ç¡¼¥¿¤òĺÂפ·¤Þ¤¹¡£ÅÁɼ¤Ï¤¿¤¯¤µ¤ó¤Ê¤Î¤ÇÂðÇÛÊØ¤Çĺ¤¤Þ¤¹¤¬¡¢¼ÁÌä¤Ê¤É¤Ï¥á¡¼¥ë¤Ç¤ä¤ê¼è¤ê¤·¤Þ¤¹¡£²ñ¼Ò¤Î¼ÒĹÍͤȤϣ²Ç¯´Ö¤Ç£²ÅÙ¤·¤«¤ª²ñ¤¤¤·¤Æ¤ª¤ê¤Þ¤»¤ó¡£
¥Í¥Ã¥È¤¬¤¢¤ì¤ÐÉÔ²Äǽ¤½¤¦¤Ê¤³¤È¤â¤Ç¤¤ë¤ó¤Ç¤¹¤Í¡£
º£Ç¯¤Ï¤¸¤á¤Æ»ä¤Ï¼«Ê¬¤ÎÅŻҿ½¹ð¤ò¤·¤Þ¤·¤¿¡£
ÀÇÍý»Î²ñ¤âÅŻҿ½¹ð¤ò´«¤á¤Æ¤¤¤Þ¤¹¤·¡¢Åö½é¤Ë¤¯¤é¤Ù¤ÆÅŻҿ½¹ð¤Ï¿ïʬ¤ÈÊØÍø¤Ë¤Ê¤ê¥á¥ê¥Ã¥È¤âÁý¤¨¤Þ¤·¤¿¡£ÅŻҿ½¹ð¹µ½ü¤È¤¤¤¦¥á¥ê¥Ã¥È¤â¤Ç¤¤ë¤è¤¦¤Ç¤¹¡£
¤³¤ì¤«¤é¥É¥·¥É¥·¤ÈÅŻҿ½¹ð¤ò¹Ô¤Ã¤Æ¤¤¤¤¿¤¤¤Ç¤¹¤Í¡£

Âçºå¤Î¤ʾ¶É¤Îºù¤ÎÄÌÈ´¤±¤Ç¤¹¡£
¿ôǯÁ°¤Ë¶Ð¤á¤Æ¤¤¤¿ÀÇÍý»Î»ö̳½ê¤«¤éÊ⤤¤Æ¤¤¤±¤ë½ê¤Ç¤¹¡£
¤½¤Î»ö̳½ê¤¬¡¢»ö̳½ê¤ò¤¢¤²¤ÆÏ»·î¤Ë´ä¼ê¸©¤ØÍ·¤Ó¤ËÍè¤Þ¤¹¡£

¤¿¤¯¤µ¤ó¤ÎȬ½Åºù¤Ç¤¤¤Ã¤Ñ¤¤¤Ç¤¹¡£
¿Í¤â°ìÇդǤ¹¤¬¡¢¤¿¤¯¤µ¤ó¤Îºù¤Ë¿´¤â¥¦¥¥¦¥¤È³Ú¤·¤¯¤Ê¤Ã¤Æ¤¤Þ¤¹¡£

·ë¹½¡¢´Êñ¤Ç¤·¤¿¡£
¤ªµÒÍͤϳÎÄ꿽¹ð»þ´ü¤Ë¤Ê¤ë¤ÈÁᤤÌÜÁᤤÌܤˡ¢É¬ÍפʻñÎÁ¤òÁ÷ÉÕ¤·¤Æ²¼¤µ¤¤¤Þ¤·¤¿¡£¼ÁÌ䤬¤¢¤ë¤ÈͼÊý¤¯¤é¤¤¤Þ¤Ç¤Ë¥á¡¼¥ë¤òÁ÷¤Ã¤Æ¤ª¤¯¤È¡¢ÍâÆü¤ÎÄ«¤Ë¤Ï²óÅú¤Î¥á¡¼¥ë¤¬¤Ï¤¤¤Ã¤Æ¤¤¤Þ¤¹¡£
Ãϵå¤Î΢¦¤Ë¤¤¤ëÊý¤Ç¤â¥¤¥ó¥¿¡¼¥Í¥Ã¥È¤ò»È¤¨¤Ð´Êñ¤Ë¤ä¤ê¼è¤ê¤¬¤Ç¤¤Þ¤¹¡£¤¹¤´¤¤»þÂå¤Ë¤Ê¤Ã¤Æ¤¤¿¤Ê¡¢¤È´¶¤¸¤Þ¤·¤¿¡£
¼¶ÀФι°Ë¡ºù¤Ç¤¹¡£
À¹²¬¤âÃȤ«¤¯¤Ê¤ê¤Þ¤·¤¿¡£
¹°Ë¡ºù¤È¾®´ä°æ¤Î°ìËܺù¤òº£Ç¯¤âɬ¤º¸«¤Ë¹Ô¤¤Þ¤¹¡£
À¹²¬¤Ë°Ü¤ê½»¤ó¤Ç¤«¤éËèǯ¡¢²ñ¤¤¤Ë¹Ô¤Ã¤Æ¤¤¤Þ¤¹¡£
¿ïʬ¤È¡¢¤³¤Îºù¤µ¤ó¤ËÎå¤Þ¤µ¤ì¤¿¤â¤Î¤Ç¤¹¡£
¿À¸Í¤Î¸øÇ§²ñ·×»Î»ö̳½ê¤Ë¤¤¤ëº¢¡¢£µ£°£°¥¥í°Ê¾å¤Ï¤Ê¤ì¤¿´ØÅì·÷¤Î²ñ¼Ò¤Î¿½¹ð¤ò£²Ç¯´Ö¤µ¤»¤Æ¤¤¤¿¤À¤¤Þ¤·¤¿¡£
¥á¡¼¥ë¤Ç¡¢¥¨¥¯¥»¥ë¤ÎÊÑ´¹¤·¤¿²ñ·×¥Ç¡¼¥¿¤òĺÂפ·¤Þ¤¹¡£ÅÁɼ¤Ï¤¿¤¯¤µ¤ó¤Ê¤Î¤ÇÂðÇÛÊØ¤Çĺ¤¤Þ¤¹¤¬¡¢¼ÁÌä¤Ê¤É¤Ï¥á¡¼¥ë¤Ç¤ä¤ê¼è¤ê¤·¤Þ¤¹¡£²ñ¼Ò¤Î¼ÒĹÍͤȤϣ²Ç¯´Ö¤Ç£²ÅÙ¤·¤«¤ª²ñ¤¤¤·¤Æ¤ª¤ê¤Þ¤»¤ó¡£
¥Í¥Ã¥È¤¬¤¢¤ì¤ÐÉÔ²Äǽ¤½¤¦¤Ê¤³¤È¤â¤Ç¤¤ë¤ó¤Ç¤¹¤Í¡£
º£Ç¯¤Ï¤¸¤á¤Æ»ä¤Ï¼«Ê¬¤ÎÅŻҿ½¹ð¤ò¤·¤Þ¤·¤¿¡£
ÀÇÍý»Î²ñ¤âÅŻҿ½¹ð¤ò´«¤á¤Æ¤¤¤Þ¤¹¤·¡¢Åö½é¤Ë¤¯¤é¤Ù¤ÆÅŻҿ½¹ð¤Ï¿ïʬ¤ÈÊØÍø¤Ë¤Ê¤ê¥á¥ê¥Ã¥È¤âÁý¤¨¤Þ¤·¤¿¡£ÅŻҿ½¹ð¹µ½ü¤È¤¤¤¦¥á¥ê¥Ã¥È¤â¤Ç¤¤ë¤è¤¦¤Ç¤¹¡£
¤³¤ì¤«¤é¥É¥·¥É¥·¤ÈÅŻҿ½¹ð¤ò¹Ô¤Ã¤Æ¤¤¤¤¿¤¤¤Ç¤¹¤Í¡£
Âçºå¤Î¤ʾ¶É¤Îºù¤ÎÄÌÈ´¤±¤Ç¤¹¡£
¿ôǯÁ°¤Ë¶Ð¤á¤Æ¤¤¤¿ÀÇÍý»Î»ö̳½ê¤«¤éÊ⤤¤Æ¤¤¤±¤ë½ê¤Ç¤¹¡£
¤½¤Î»ö̳½ê¤¬¡¢»ö̳½ê¤ò¤¢¤²¤ÆÏ»·î¤Ë´ä¼ê¸©¤ØÍ·¤Ó¤ËÍè¤Þ¤¹¡£
¤¿¤¯¤µ¤ó¤ÎȬ½Åºù¤Ç¤¤¤Ã¤Ñ¤¤¤Ç¤¹¡£
¿Í¤â°ìÇդǤ¹¤¬¡¢¤¿¤¯¤µ¤ó¤Îºù¤Ë¿´¤â¥¦¥¥¦¥¤È³Ú¤·¤¯¤Ê¤Ã¤Æ¤¤Þ¤¹¡£
¤³¤Îµ»ö¤Ø¤Î¥³¥á¥ó¥È
2. Posted by ÃÓÅÄÀ¯¹° 2007ǯ04·î06Æü 22:18
¥Ö¥Ã¥Á¡¼¤µ¤ó
¤¼¤ÒÅŻҿ½¹ð¤·¤Þ¤·¤ç¤¦¡£
£¶·î¡¢N²ñ·×»ö̳½ê¤È°ì½ï¤Ë´ä¼ê¤Ø¤ª±Û¤·²¼¤µ¤¤¡£ÁíÀª²¿¿Í¤¯¤é¤¤¤Ë¤Ê¤ë¤Î¤Ç¤·¤ç¤¦¤«¡©¤Þ¤µ¤«£µ£°Ì¾¤ò±Û¤¨¤¿¤ê¤·¤Æ¡Å¡Å¡Å¡£
°ìºòÆü¡¢ËÜÆü¤È¤ªµÒÍͤȽвñ¤¦¤³¤È¤¬¤Ç¤¤Þ¤·¤¿¡£¤¢¤ê¤¬¤¿¤¤¤³¤È¤Ç¤¹¡£
¤¼¤ÒÅŻҿ½¹ð¤·¤Þ¤·¤ç¤¦¡£
£¶·î¡¢N²ñ·×»ö̳½ê¤È°ì½ï¤Ë´ä¼ê¤Ø¤ª±Û¤·²¼¤µ¤¤¡£ÁíÀª²¿¿Í¤¯¤é¤¤¤Ë¤Ê¤ë¤Î¤Ç¤·¤ç¤¦¤«¡©¤Þ¤µ¤«£µ£°Ì¾¤ò±Û¤¨¤¿¤ê¤·¤Æ¡Å¡Å¡Å¡£
°ìºòÆü¡¢ËÜÆü¤È¤ªµÒÍͤȽвñ¤¦¤³¤È¤¬¤Ç¤¤Þ¤·¤¿¡£¤¢¤ê¤¬¤¿¤¤¤³¤È¤Ç¤¹¡£
1. Posted by HIRO¡ù Tax Accounting 2007ǯ04·î06Æü 14:53
ËͤâÍèǯ¤ÏÅŻҿ½¹ð¤Ë¥Á¥ã¥ì¥ó¥¸¤·¤Æ5Àé±ß¹µ½ü¤ò¼õ¤±¤è¤¦¤È»×¤¤¤Þ¤¹¡£¡Ê¾Ð¡Ë
6·î¡¢³Ú¤·¤ß¤Ç¤¹¤Ê¡¼¡¼¡ª
