{"id":2148,"date":"2017-07-12T09:00:37","date_gmt":"2017-07-12T00:00:37","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=2148"},"modified":"2025-07-31T14:49:38","modified_gmt":"2025-07-31T05:49:38","slug":"case","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/tokurei\/case-2148","title":{"rendered":"3\u5e74\u5185\u8d08\u4e0e\u30fb\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u5b85\u5730\u3078\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u306e\u9069\u7528\u306f\u4e0d\u53ef"},"content":{"rendered":"<p>\u5e73\u621027\u5e74\u3088\u308a\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u304c\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3001\u6539\u6b63\u524d\u306b\u6bd4\u3079\u8ab2\u7a0e\u5bfe\u8c61\u8005\u304c\u5927\u304d\u304f\u5897\u52a0\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u305d\u308c\u3092\u7de9\u548c\u3059\u308b\u8da3\u65e8\u3082\u3042\u308a\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u3082\u6539\u6b63\u3055\u308c\u3001\u3072\u3068\u304d\u308f\u6ce8\u76ee\u3092\u6d74\u3073\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u69d8\u3005\u306a\u8981\u4ef6\u304c\u3042\u308a\u3001\u76f8\u7d9a\u767a\u751f\u524d\u5f8c\u306e\u5b85\u5730\u306e\u7528\u9014\u8981\u4ef6\u3084\u53d6\u5f97\u8005\u8981\u4ef6\u306b\u95a2\u3059\u308b\u3082\u306e\u304c\u7d30\u304b\u304f\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u66f8\u7c4d\u3082\u5145\u5b9f\u3057\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u3067\u3082\u983b\u7e41\u306b\u89e3\u8aac\u3055\u308c\u3066\u304a\u308a\u3001\u3088\u304f\u5fa1\u5b58\u3058\u306e\u65b9\u3082\u591a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u4eca\u56de\u306e\u30c6\u30fc\u30de\u306f\u305d\u308c\u3089\u306e\u8981\u4ef6\u3068\u306f\u7570\u306a\u308a\u3001\u53d6\u5f97\u539f\u56e0\u306b\u307e\u3064\u308f\u308b\u8981\u4ef6\u306e\u304a\u8a71\u3067\u3059\u3002\u8a73\u7d30\u306f\u9806\u306b\u89e3\u8aac\u3057\u307e\u3059\u304c\u3001\u305f\u3068\u3048\u4ed6\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5b85\u5730\u3067\u3042\u3063\u3066\u3082\u76f8\u7d9a\u3084\u907a\u8d08\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u306f\u300c\u9069\u7528\u304c\u3042\u308b\u300d\u4e00\u65b9\u3001\u8d08\u4e0e\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u306f\u300c\u9069\u7528\u306a\u3057\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u76f8\u7d9a\u306e\u8a71\u306a\u306e\u306b\u8d08\u4e0e\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u3063\u3066\u3069\u3046\u3044\u3046\u3053\u3068\uff1f\u305d\u3082\u305d\u3082\u8d08\u4e0e\u3067\u53d6\u5f97\u3057\u305f\u3082\u306e\u306b\u3069\u3046\u3057\u3066\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u306e\uff1f\u300d\u3068\u601d\u308f\u308c\u308b\u65b9\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u524d\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u3001\u8d08\u4e0e\u7a0e\u3082\u6255\u3063\u3066\u767b\u8a18\u7c3f\u4e0a\u3082\u76f8\u7d9a\u4eba\u306e\u6240\u6709\u3068\u306a\u3063\u3066\u3044\u308b\u306b\u3082\u95a2\u308f\u3089\u305a\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u3042\u305f\u308a\u518d\u3073\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u767b\u5834\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306f\u305d\u306e\u8fba\u308a\u306b\u3082\u89e6\u308c\u3064\u3064\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3044\u305f\u3057\u307e\u3059\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=\"#13\">1\uff0e3\u5e74\u4ee5\u5185\u8d08\u4e0e\u30fb\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u9069\u7528\u306e\u5b85\u5730\u306f\u76f8\u7d9a\u8ca1\u7523\u3078\u8a08\u4e0a\u3055\u308c\u308b<\/a><ul><li><a href=\"#1-13\">1-1\uff0e3\u5e74\u5185\u8d08\u4e0e\u5b85\u5730\u306e\u76f8\u7d9a\u8ca1\u7523\u3078\u306e\u8a08\u4e0a<\/a><\/li><li><a href=\"#1-2\">1-2\uff0e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u9069\u7528\u5b85\u5730\u306e\u76f8\u7d9a\u8ca1\u7523\u3078\u306e\u8a08\u4e0a<\/a><\/li><\/ul><\/li><li><a href=\"#23\">2\uff0e3\u5e74\u5185\u8d08\u4e0e\u30fb\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u5b85\u5730\u3078\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u306e\u9069\u7528\u306f\u4e0d\u53ef<\/a><\/li><li><a href=\"#33\">3\uff0e\u226a\u53c2\u8003\u226b3\u5e74\u5185\u8d08\u4e0e\u30fb\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u4fee\u6b63\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd<\/a><\/li><li><a href=\"#4\">4\uff0e\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"13\">1\uff0e3\u5e74\u4ee5\u5185\u8d08\u4e0e\u30fb\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u9069\u7528\u306e\u5b85\u5730\u306f\u76f8\u7d9a\u8ca1\u7523\u3078\u8a08\u4e0a\u3055\u308c\u308b<\/span><\/h2>\n<p>\u5148\u307b\u3069\u3082\u5c11\u3057\u89e6\u308c\u307e\u3057\u305f\u304c\u3001\u751f\u524d\u306b\u5b85\u5730\u306e\u8d08\u4e0e\u304c\u3042\u3063\u305f\uff08\u8d08\u4e0e\u7a0e\u306e\u652f\u6255\u3082\u3057\u305f\uff09\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306b\u304a\u3044\u3066\u518d\u3073\u305d\u306e\u5b85\u5730\u3092\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u306f\u300c\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306b\u5b85\u5730\u306e\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\u300d\u3068\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u3088\u308a\u5b85\u5730\u3092\u8d08\u4e0e\u3057\u305f\u5834\u5408\u300d\u3067\u3059\u3002<\/p>\n<h3><span id=\"1-13\">1-1\uff0e3\u5e74\u5185\u8d08\u4e0e\u5b85\u5730\u306e\u76f8\u7d9a\u8ca1\u7523\u3078\u306e\u8a08\u4e0a<\/span><\/h3>\n<p>\u76f8\u7d9a\u3084\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u4eba\u304c\u3001\u76f8\u7d9a\u304c\u958b\u59cb\u3055\u308c\u308b3\u5e74\u4ee5\u5185\u306b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u5b85\u5730\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u5b85\u5730\u3082\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u3088\u3063\u3066\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u8d08\u4e0e\u7a0e\u3082\u6255\u3063\u3066\u3044\u308b\u306e\u306b\u3069\u3046\u3057\u3066\uff1f\u300d\u3068\u304a\u601d\u3044\u306b\u306a\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u958b\u59cb\u304c\u8fd1\u3044\u3053\u3068\u3092\u77e5\u308c\u3070\u52b9\u679c\u7684\u306b\u8d08\u4e0e\u3092\u3057\u3001\u30c8\u30fc\u30bf\u30eb\u3068\u3057\u3066\u306e\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u8efd\u6e1b\u3092\u56f3\u308d\u3046\u3068\u8003\u3048\u308b\u306e\u306f\u7d0d\u7a0e\u8005\u5074\u304b\u3089\u3059\u308b\u3068\u3042\u308b\u610f\u5473\u5f53\u7136\u3067\u3059\u304c\u3001\u56fd\u3068\u3057\u3066\u306f\u305d\u308c\u3092\u3059\u3079\u3066\u8a31\u3057\u3066\u3057\u307e\u3046\u3068\u7a0e\u53ce\u304c\u6e1b\u308a\u56f0\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3088\u3063\u30663\u5e74\u3068\u3044\u3046\u671f\u9593\u3092\u5b9a\u3081\u3001\u305d\u306e\u9593\u306b\u8d08\u4e0e\u3057\u305f\u5b85\u5730\u306b\u3064\u3044\u3066\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u8ca1\u7523\u3068\u3057\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>3\u5e74\u5185\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u3044\u304f\u3064\u304b\u7559\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u5217\u6319\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>3\u5e74\u5185\u8d08\u4e0e\u306b\u3064\u304d\u3001\u8d08\u4e0e\u7a0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u76f8\u7d9a\u7a0e\u3068\u306e2\u91cd\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u306e\u3067\u8d08\u4e0e\u7a0e\u76f8\u5f53\u984d\u3092\u76f8\u7d9a\u7a0e\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\u304c\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\uff08110\u4e07\u5186\uff09\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3082\u76f8\u7d9a\u8ca1\u7523\u3078\u306e\u8a08\u4e0a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<li>\u904e\u53bb\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u4eba\u304c\u76f8\u7d9a\u3084\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u76f8\u7d9a\u8ca1\u7523\u3078\u306e\u8a08\u4e0a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/li>\n<li>3\u5e74\u5185\u8d08\u4e0e\u8ca1\u7523\u306e\u76f8\u7d9a\u8ca1\u7523\u3078\u306e\u8a08\u4e0a\u984d\u306f\u8d08\u4e0e\u6642\u306e\u8a55\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\uff08\u76f8\u7d9a\u6642\u306e\u8a55\u4fa1\u984d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\uff09\u3002<\/li>\n<li>\u3053\u306e\u898f\u5b9a\u306f\u5b85\u5730\u306b\u9650\u3063\u305f\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8ca1\u7523\u306e\u7a2e\u985e\u3092\u554f\u308f\u305a\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3><span id=\"1-2\">1-2\uff0e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u9069\u7528\u5b85\u5730\u306e\u76f8\u7d9a\u8ca1\u7523\u3078\u306e\u8a08\u4e0a<\/span><\/h3>\n<p>\u904e\u53bb\u306b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u3066\u5b85\u5730\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u305d\u306e\u5b85\u5730\u306f\u8d08\u4e0e\u8005\u306e\u76f8\u7d9a\u6642\u306b\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u3061\u3089\u306e\u5834\u5408\u3082\u8a08\u4e0a\u984d\u306f\u8d08\u4e0e\u6642\u306e\u8a55\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u306e3\u5e74\u5185\u8d08\u4e0e\u306e\u76f8\u7d9a\u8ca1\u7523\u3078\u306e\u8a08\u4e0a\u6839\u62e0\u306f\u3001\u8a00\u308f\u3070\u79df\u7a0e\u56de\u907f\u306e\u9632\u6b62\u304c\u76ee\u7684\u3067\u3059\u304c\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u8d08\u4e0e\u306e\u5834\u5408\u306f\u6b63\u306b\u8aad\u3093\u3067\u5b57\u306e\u3054\u3068\u304f\u3001\u305d\u306e\u8d08\u4e0e\u3057\u305f\u5b85\u5730\u306b\u3064\u3044\u3066\u306e\u7a0e\u91d1\u306f\u76f8\u7d9a\u6642\u306b\u7cbe\u7b97\u3057\u307e\u3057\u3087\u3046\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002\u3088\u3063\u3066\u76f8\u7d9a\u8ca1\u7523\u3078\u306e\u8a08\u4e0a\u304c\u5fc5\u8981\u3068\u306a\u308b\u308f\u3051\u3067\u3059\u3002\u3082\u3061\u308d\u3093\u8d08\u4e0e\u6642\u306b\u652f\u6255\u3063\u305f\u7a0e\u91d1\u306f\u76f8\u7d9a\u7a0e\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u8d08\u4e0e\u7a0e\u306e\u652f\u6255\u3044\u304c\u7121\u3044\u5834\u5408\uff08\u8d08\u4e0e\u306e\u5408\u8a08\u984d\u304c2,500\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3082\u8a08\u4e0a\u304c\u5fc5\u8981\u3067\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span 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