{"id":1122,"date":"2017-03-02T09:00:38","date_gmt":"2017-03-02T00:00:38","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1122"},"modified":"2023-07-27T15:56:13","modified_gmt":"2023-07-27T06:56:13","slug":"agricultural-facilities","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/agricultural-facilities-1122","title":{"rendered":"\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"<p>\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u3068\u306f\u3001\u8981\u3059\u308b\u306b\u8fb2\u4f5c\u696d\u306b\u4f7f\u3046\u8fb2\u6a5f\u5177\u3092\u3057\u307e\u3063\u3066\u304a\u304f\u5c0f\u5c4b\u304c\u3042\u3063\u305f\u308a\u3001\u51fa\u8377\u3059\u308b\u3082\u306e\u3092\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u5009\u5eab\u304c\u3042\u3063\u305f\u308a\u3059\u308b\u5834\u6240\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u4ee5\u524d\u306f\u5b85\u5730\u6271\u3044\u3067\u8a55\u4fa1\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u30012000\u5e74\u5ea6\u304b\u3089\u8a55\u4fa1\u65b9\u6cd5\u304c\u898b\u76f4\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u3054\u7d39\u4ecb\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\uff5e\u76ee\u6b21\uff5e<\/p><ul class=\"toc_list\"><li><a href=\"#1\">1\uff0e\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#2\">2\uff0e\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/a><ul><li><a href=\"#2-1\">2-1\uff0e\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u306e\u8a55\u4fa1<\/a><\/li><li><a href=\"#2-2\">2-2\uff0e\u8fb2\u7528\u5730\u533a\u57df\u5185\u7b49\u4ee5\u5916\u306b\u3042\u308b\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u306e\u8a55\u4fa1<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u306e\u5b9a\u7fa9\u306f\u3001\u8fb2\u696d\u632f\u8208\u5730\u57df\u306e\u6574\u5099\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c3\u6761\u7b2c4\u53f7\u306b\u300c\u8015\u4f5c\u53c8\u306f\u990a\u755c\u306e\u696d\u52d9\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u8fb2\u696d\u7528\u65bd\u8a2d\uff08\u524d\u53f7\u306e\u65bd\u8a2d\u3092\u9664\u304f\u3002\uff09\u3067\u3001\u8fb2\u6797\u6c34\u7523\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u571f\u5730\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u5177\u4f53\u7684\u306a\u7528\u9014\u306f\u8fb2\u6797\u6c34\u7523\u7701\u4ee4\u7b2c1\u6761\u306b\u66f8\u3044\u3066\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u306e\u3053\u3068\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u8a00\u3046\u3068\u3001\u8fb2\u6a5f\u5177\u3092\u3057\u307e\u3046\u5c0f\u5c4b\u3084\u51fa\u8377\u3084\u8caf\u8535\u306e\u305f\u3081\u306e\u65bd\u8a2d\u3001\u53d6\u308c\u305f\u8fb2\u4f5c\u7269\u3084\u755c\u7523\u7269\u3092\u4f7f\u3063\u3066\u306a\u3093\u3089\u304b\u306e\u52a0\u5de5\u3092\u3059\u308b\u65bd\u8a2d\u3001\u5ec3\u68c4\u3055\u308c\u305f\u3082\u306e\u3092\u51e6\u7406\u3059\u308b\u65bd\u8a2d\u3068\u3044\u3063\u305f\u3001\u8fb2\u696d\u3084\u755c\u7523\u305d\u306e\u3082\u306e\u306b\u306f\u4f7f\u308f\u306a\u3044\u3051\u308c\u3069\u3001\u8fb2\u696d\u3084\u755c\u7523\u3092\u884c\u3046\u4e0a\u3067\u5fc5\u8981\u4e0d\u53ef\u6b20\u306a\u3082\u306e\u304c\u7f6e\u3044\u3066\u3042\u308b\u571f\u5730\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u306f\u3001\u5efa\u7269\u304c\u5efa\u8a2d\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u4ee5\u524d\u306f\u5b85\u5730\u3068\u540c\u3058\u8a55\u4fa1\u65b9\u6cd5\u3067\u3057\u305f\u304c\u3001\u5b85\u5730\u3067\u306f\u306a\u3044\u306e\u306b\u540c\u3058\u8a55\u4fa1\u984d\u3067\u306f\u8fb2\u5730\u3068\u306e\u5dee\u304c\u5927\u304d\u3059\u304e\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u30672000\u5e74\u5ea6\u304b\u3089\u8a55\u4fa1\u65b9\u6cd5\u304c\u898b\u76f4\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u306a\u304a\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u306b\u4f5c\u3089\u308c\u308b\u8fb2\u696d\u7528\u65bd\u8a2d\u306f\u3001\u305d\u306e\u571f\u5730\u304b\u3089\u52d5\u304b\u305b\u306a\u3044\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u306e\u3067\u3001\u79fb\u52d5\u304c\u53ef\u80fd\u306a\u7269\u7f6e\u306a\u3069\u306f\u8fb2\u696d\u7528\u65bd\u8a2d\u306b\u306f\u5f53\u3066\u306f\u307e\u308a\u307e\u305b\u3093\u3002\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u306b\u3042\u308b\u5efa\u7269\u306f\u3001\u539f\u5247\u3001\u52d5\u304b\u305b\u306a\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u306e\u4e0a\u306b\u3042\u308b\u5efa\u7269\u3082\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u7c21\u6613\u306a\u3082\u306e\u306a\u3089\u5efa\u7bc9\u78ba\u8a8d\u3084\u767b\u8a18\u3092\u884c\u308f\u305a\u306b\u5efa\u3066\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\u305f\u3081\u3001\u3042\u3068\u306b\u306a\u3063\u3066\u8ab2\u7a0e\u6f0f\u308c\u554f\u984c\u304c\u8d77\u3053\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"2\">2\uff0e\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/span><\/h2>\n<h3><span id=\"2-1\">2-1\uff0e\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u306e\u8a55\u4fa1<\/span><\/h3>\n<p>\u65e5\u672c\u306e\u8fb2\u5730\u533a\u5206\u306f\u73fe\u5728\u8fb2\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u571f\u5730\u306b\u52a0\u3048\u3001\u8fb2\u696d\u3092\u884c\u3063\u3066\u3044\u304f\u3079\u304d\u571f\u5730\u3068\u3057\u3066\u300c\u8fb2\u696d\u632f\u8208\u5730\u57df\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u3001\u305d\u306e\u4e2d\u3067\u3055\u3089\u306b\u8fb2\u696d\u306e\u305f\u3081\u306b\u78ba\u4fdd\u3057\u3066\u304a\u304d\u305f\u3044\u571f\u5730\u3092\u300c\u8fb2\u7528\u5730\u533a\u57df\u300d\u3068\u547c\u3093\u3067\u3044\u307e\u3059\u3002\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u306f\u3053\u306e\u300c\u8fb2\u7528\u5730\u533a\u57df\u300d\u306b\u533a\u5206\u3055\u308c\u308b\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u8fb2\u7528\u5730\u533a\u57df\u304b\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8fb2\u7528\u5730\u533a\u57df\u306f10\u5e74\u4ee5\u4e0a\u8fb2\u696d\u3092\u884c\u3046\u305f\u3081\u306b\u78ba\u4fdd\u3055\u308c\u305f\u571f\u5730\u306e\u3053\u3068\u3067\u3001\u8fb2\u7528\u5730\u533a\u57df\u306b\u306a\u308b\u3068\u571f\u5730\u306e\u5229\u7528\u5236\u9650\u304c\u304b\u304b\u308a\u3001\u8ee2\u7528\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u8fb2\u696d\u4ee5\u5916\u306b\u4f7f\u3044\u305f\u3044\u5834\u5408\u306f\u8fb2\u632f\u9664\u5916\u3092\u7533\u8acb\u3057\u307e\u3059\u304c\u3001\u8fb2\u7528\u5730\u533a\u57df\u306e\u571f\u5730\u306f\u8fb2\u696d\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u305f\u3044\u30a8\u30ea\u30a2\u306a\u306e\u3067\u3001\u81ea\u6cbb\u4f53\u304c\u9664\u5916\u3057\u3066\u3082OK\u3068\u3044\u3046\u5224\u65ad\u3092\u4e0b\u3057\u305f\u6642\u306e\u307f\u8a31\u53ef\u304c\u4e0b\u308a\u307e\u3059\u3002<\/p>\n<p>\u8fb2\u7528\u5730\u533a\u57df\u5185\u3001\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u306b\u3042\u308b\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u306f\u3001\u305d\u306e\u571f\u5730\u3092\u8fb2\u5730\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e1\u33a1\u3042\u305f\u308a\u306e\u4fa1\u984d\u306b\u3001\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3044\u30661\u33a1\u3042\u305f\u308a\u306e\u9020\u6210\u8cbb\u7528\u3092\u8db3\u3057\u305f\u3082\u306e\u306b\u3001\u571f\u5730\u306e\u9762\u7a4d\u3092\u304b\u3051\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u571f\u5730\u306e\u300c\u8fb2\u5730\u3068\u3057\u305f\u5834\u5408\u306e\u4fa1\u984d\u300d\u306f\u3001\u8fd1\u96a3\u306e\u8fb2\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u984d\u3092\u3082\u3068\u306b\u56fd\u7a0e\u5c40\u9577\u304c\u5b9a\u3081\u305f\u500d\u7387\u3092\u304b\u3051\u3066\u51fa\u3059\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u9020\u6210\u8cbb\u7528\u3082\u3001\u56fd\u7a0e\u5c40\u9577\u304c\u5b9a\u3081\u305f\u8fb2\u5730\u8ee2\u7528\u3059\u308b\u5834\u5408\u306e\u9020\u6210\u8cbb\u7528\u3092\u3082\u3068\u306b\u3057\u307e\u3059\u3002<br \/>\n\u3067\u3059\u304b\u3089\u3001\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u306e\u8a55\u4fa1\u984d\u306e\u51fa\u3057\u65b9\u306f<\/p>\n<p><strong>\u8a55\u4fa1\u984d=\uff08\u8fb2\u5730\u3068\u3057\u30661\u33a1\u3042\u305f\u308a\u306e\u4fa1\u984d\uff0b1\u33a1\u3042\u305f\u308a\u306e\u9020\u6210\u8cbb\u7528\uff09\u00d7\u9762\u7a4d<\/strong><\/p>\n<p>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001100\u33a1\u306e\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u304c\u3042\u3063\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u571f\u5730\u306e\u8fb2\u5730\u4fa1\u683c\u304c1\u33a1\u3042\u305f\u308a100\u5186\u30011\u33a1\u306e\u9020\u6210\u8cbb\u7528\u304c1\u4e07\u5186\u5fc5\u8981\u3068\u3044\u3046\u5834\u5408\u306f\u3001<\/p>\n<p>1\u33a1\u3042\u305f\u308a\u306e\u8a55\u4fa1\u984d\u306f100\u5186\uff0b10,000\u5186=10,100\u5186<br \/>\n100\u33a1\u3042\u308b\u306e\u3067\u3001\u8a55\u4fa1\u984d\u306f10,100\u5186\u00d7100\u33a1=1,010,000\u5186<br \/>\n\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span 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