{"id":109702,"date":"2020-01-20T17:04:51","date_gmt":"2020-01-20T08:04:51","guid":{"rendered":"https:\/\/www.calq.jp\/?post_type=blog&p=109702"},"modified":"2020-02-18T15:04:44","modified_gmt":"2020-02-18T06:04:44","slug":"theft-loss","status":"publish","type":"blog","link":"https:\/\/www.calq.jp\/column\/tax\/theft-loss\/","title":{"rendered":"\u4e8b\u696d\u6240\u304c\u76d7\u96e3\u88ab\u5bb3\u306b\u906d\u3063\u305f\u3089\u3001\u640d\u5931\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3069\u3046\u306a\u308b\uff1f"},"content":{"rendered":"\n

\u3042\u308b\u65e5\u4e8b\u696d\u6240\u306b\u7740\u3044\u305f\u3089\u3001\u5165\u53e3\u306e\u7a93\u30ac\u30e9\u30b9\u304c\u5272\u308c\u3066\u3044\u3066\u3001\u4f55\u8005\u304b\u304c\u4fb5\u5165\u3057\u305f\u5f62\u8de1\u304c\u2026\u2026\u3002\u76d7\u96e3\u88ab\u5bb3\u306b\u906d\u3063\u305f\u5834\u5408\u3001\u4f1a\u8a08\u51e6\u7406\u306b\u5f71\u97ff\u306f\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u3000\u305d\u306e\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

\u307e\u305a\u306f\u88ab\u5bb3\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u3088\u3046<\/h2>\n

\u6ce5\u68d2\u306b\u5165\u3089\u308c\u305f\u3068\u5206\u304b\u3063\u305f\u3089\u3001\u4f55\u304c\u306a\u304f\u306a\u3063\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u76d7\u96e3\u306e\u88ab\u5bb3\u5c4a\u306b\u306f\u3001\u76d7\u307e\u308c\u305f\u7269\u3092\u3082\u308c\u306a\u304f\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u76d7\u307e\u308c\u305f\u7269\u3092\u8a18\u8f09\u3057\u5fd8\u308c\u308b\u3068\u3001\u640d\u5931\u3068\u8a8d\u3081\u3089\u308c\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u00a0<\/p>\n

\u76d7\u96e3\u306e\u88ab\u5bb3\u5c4a\u306b\u306f\u3001\u76d7\u307e\u308c\u305f\u304a\u91d1\u306e\u984d\u3084\u3001\u7269\u306e\u88ab\u5bb3\u4fa1\u683c\u3092\u66f8\u304d\u307e\u3059\u3002\u3053\u3053\u3067\u4fa1\u683c\u3092\u78ba\u5b9a\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u4fdd\u967a\u4f1a\u793e\u306b\u88dc\u511f\u3092\u8acb\u6c42\u3057\u305f\u308a\u3001\u5e33\u7c3f\u306b\u640d\u5931\u3092\u8a08\u4e0a\u3067\u304d\u305f\u308a\u3057\u307e\u3059\u3002<\/p>\n

\u00a0<\/p>\n

\u305f\u3060\u3057\u3001\u305d\u306e\u4fa1\u683c\u306e\u628a\u63e1\u306f\u5bb9\u6613\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3068\u3048\u3070\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u901a\u5e33\u3084\u8ca1\u5e03\u3092\u4ed5\u4e8b\u3068\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u517c\u7528\u306b\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u308c\u3067\u306f\u4e8b\u696d\u7528\u306e\u304a\u91d1\u3092\u3044\u304f\u3089\u76d7\u307e\u308c\u305f\u304b\u3069\u3046\u304b\u3092\u660e\u78ba\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u4e07\u304c\u4e00\u306b\u5099\u3048\u3066\u3001\u666e\u6bb5\u304b\u3089\u901a\u5e33\u3084\u8ca1\u5e03\u306f\u4e8b\u696d\u7528\u3068\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u7528\u306b\u5206\u3051\u3066\u7ba1\u7406\u3092\u3057\u3066\u304a\u304f\u306e\u304c\u5f97\u7b56\u3067\u3059\u3002<\/p>\n

\u00a0<\/p>\n

\u88ab\u5bb3\u984d\u304c\u306f\u3063\u304d\u308a\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u304a\u3088\u305d\u306e\u91d1\u984d\u3067\u8a55\u4fa1\u3059\u308b\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u969b\u306f\u306a\u308b\u3079\u304f\u4f4e\u304f\u898b\u7a4d\u3082\u308b\u3053\u3068\u3092\u30aa\u30b9\u30b9\u30e1\u3057\u307e\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u640d\u5931\u3092\u591a\u304f\u8a08\u4e0a\u3059\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u5426\u8a8d\u3055\u308c\u3084\u3059\u304f\u306a\u308a\u3001\u6700\u60aa\u306e\u5834\u5408\u3001\u91cd\u52a0\u7b97\u7a0e\u3068\u3044\u3046\u91cd\u3044\u7f70\u5247\u304c\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002\u305d\u3046\u306a\u3089\u306a\u3044\u305f\u3081\u306b\u3082\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u65e5\u3005\u306e\u8a18\u9332\u306f\u91cd\u8981\u3067\u3059\u3002<\/p>\n

\u00a0<\/p>\n

\u307e\u305f\u3001\u76d7\u96e3\u306e\u88ab\u5bb3\u5c4a\u3092\u51fa\u3057\u305f\u3089\u3001\u63a7\u3048\u3092\u3082\u3089\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u63a7\u3048\u3092\u3082\u3089\u3048\u306a\u3044\u3068\u304d\u306f\u3001\u88ab\u5bb3\u5c4a\u306e\u756a\u53f7\u3060\u3051\u3067\u3082\u30e1\u30e2\u3059\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u308c\u304c\u76d7\u96e3\u306b\u3088\u3063\u3066\u640d\u5bb3\u304c\u767a\u751f\u3057\u305f\u3068\u3044\u3046\u8a3c\u62e0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u30b1\u30fc\u30b9\u5225\u4ed5\u8a33\u306e\u8a18\u8f09\u65b9\u6cd5<\/h2>\n

\u4ed5\u8a33\u306e\u65b9\u6cd5\u306f\u3055\u307e\u3056\u307e\u3067\u3059\u304c\u3001\u4eca\u56de\u306f\u305d\u306e\u4e00\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

\u73fe\u91d1\u3092\u76d7\u307e\u308c\u305f\u5834\u5408\u306e\u4ed5\u8a33\u306e\u78ba\u8a8d<\/h3>\n

\u73fe\u91d1\u3092\u76d7\u307e\u308c\u305f\u5834\u5408\u306f\u6b21\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3092\u3057\u307e\u3059\u3002<\/p>\n

\u00a0<\/p>\n

\uff1c\u4ed5\u8a33\u4f8b\uff1e
\u30fb\u73fe\u91d1200,000\u5186\u3092\u76d7\u307e\u308c\u305f\u5834\u5408
\u3000\uff08\u96d1\u640d\u5931\uff09\u3000200,000\u3000\/\u3000\uff08\u73fe\u91d1\uff09\u3000200,000<\/p>\n

\u30fb\u305d\u306e\u5f8c\u3001\u72af\u4eba\u304c\u898b\u3064\u304b\u308a\u3001\u73fe\u91d1200,000\u5186\u304c\u623b\u3063\u3066\u304d\u305f\u3002
\u3000\uff08\u73fe\u91d1\uff09\u3000200,000\u3000\/\u3000\uff08\u96d1\u53ce\u76ca\uff09\u3000200,000<\/p>\n

\u5546\u54c1\u306a\u3069\u306e\u68da\u5378\u8cc7\u7523\u3092\u76d7\u307e\u308c\u305f\u5834\u5408\u306e\u4ed5\u8a33\u306e\u78ba\u8a8d<\/h3>\n

\u6c7a\u7b97\u6642\u306b\u3044\u3063\u305f\u3093\u68da\u5378\u8a08\u4e0a\u3057\u3001\u68da\u5378\u5546\u54c1\u306e\u3046\u3061\u96d1\u640d\u5931\u3092\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u00a0<\/p>\n

\uff1c\u4ed5\u8a33\u4f8b\uff1e
\u30fb\u671f\u9996\u5546\u54c1\uff081\u67081\u65e5\u73fe\u5728\u3067\u306b\u624b\u5143\u306b\u3042\u308b\u5546\u54c1\uff09\u304c100,000\u5186\u3001\u671f\u672b\u5546\u54c1\uff0812\u670831\u65e5\u306e\u55b6\u696d\u7d42\u4e86\u6642\u70b9\u3067\u6b8b\u3063\u3066\u3044\u308b\u5546\u54c1\uff09\u304c200,000\u5186\u3001\u76d7\u307e\u308c\u305f\u5546\u54c1\u304c50,000\u5186\u306e\u5834\u5408\u3002
\u3000\uff08\u4ed5\u3000\u5165\uff09\u3000100,000\u3000\uff0f\u3000\uff08\u5546\u3000\u54c1\uff09\u3000100,000
\u3000\uff08\u5546\u3000\u54c1\uff09\u3000200,000\u3000\uff0f\uff08\u4ed5\u3000\u5165\uff09\u3000200,000
\u3000\uff08\u96d1\u640d\u5931\uff09\u300050,000\u3000\uff0f\uff08\u5546\u3000\u54c1\uff09\u3000 50,000<\/p>\n

\u4e8b\u696d\u7528\u306e\u8eca\u3084\u5099\u54c1\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523\u3092\u76d7\u307e\u308c\u305f\u5834\u5408\u306e\u4ed5\u8a33\u306e\u78ba\u8a8d<\/h3>\n

\u56fa\u5b9a\u8cc7\u7523\u306e\u5834\u5408\u306f\u3001\u88ab\u5bb3\u984d\u306e\u8a55\u4fa1\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002\u57fa\u672c\u7684\u306b\u306f\u76d7\u96e3\u306b\u906d\u3063\u305f\u6642\u70b9\u3067\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u88ab\u5bb3\u984d\u3068\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u96d1\u640d\u5931\u3092\u533a\u5225\u3057\u3066\u8868\u793a\u3059\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n

\u00a0<\/p>\n

\uff1c\u4ed5\u8a33\u4f8b\uff1e
\u30fb\u671f\u9996\u672a\u511f\u5374\u6b8b\u9ad8\u304c300,000\u5186\u306e\u5099\u54c1\uff08\u8010\u7528\u5e74\u6570\uff1a\u6b8b1\u5e74\uff09\u30924\u6708\u306b\u76d7\u307e\u308c\u3001\u6c7a\u7b97\u6708\u306f12\u6708\u3002
\u3000\uff08\u6e1b\u4fa1\u511f\u5374\u8cbb\uff09\u3000100,000\u3000\uff0f\uff08\u5099\u54c1\uff09\u3000100,000
\u3000\uff08\u96d1\u640d\u5931\uff09\u3000200,000\u3000\uff0f\uff08\u5099\u54c1\uff09\u3000200,000
\u203b\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1a300,000\u5186\u00d74\/12\u30ab\u6708\uff1d100,000\u5186\uff08\u76f4\u63a5\u6cd5\uff09<\/p>\n

\u00a0<\/p>\n

\u640d\u5bb3\u4fdd\u967a\u306e\u4e2d\u306b\u306f\u76d7\u96e3\u88ab\u5bb3\u304c\u88dc\u511f\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u52a0\u5165\u3057\u3066\u3044\u308b\u4fdd\u967a\u4f1a\u793e\u306b\u9023\u7d61\u3057\u3066\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u3082\u3057\u88dc\u511f\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u5165\u91d1\u3055\u308c\u308b\u4fdd\u967a\u91d1\u984d\u3068\u88ab\u5bb3\u984d\u306e\u5dee\u984d\u3092\u96d1\u640d\u5931\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n

\u00a0<\/p>\n

\uff1c\u4ed5\u8a33\u4f8b\uff1e
\u30fb\u671f\u9996\u672a\u511f\u5374\u6b8b\u9ad8\u304c300,000\u5186\u306e\u5099\u54c1\uff08\u8010\u7528\u5e74\u6570\uff1a\u6b8b1\u5e74\uff09\u30924\u6708\u306b\u76d7\u307e\u308c\u3001\u6c7a\u7b97\u6708\u306f12\u6708\u3002\u4fdd\u967a\u5951\u7d04\u304c\u4ed8\u3055\u308c\u3066\u304a\u308a\u3001\u4fdd\u967a\u91d1150,000\u5186\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3002
\u3000\uff08\u6e1b\u4fa1\u511f\u5374\u8cbb\uff09\u3000100,000\u3000\uff0f\uff08\u5099\u54c1\uff09\u3000100,000
\u3000\uff08\u73fe\u3000\u91d1\uff09\u3000150,000\u3000\uff0f\uff08\u5099\u54c1\uff09\u3000200,000
\u3000\uff08\u96d1\u640d\u5931\uff09\u3000 50,000\u3000<\/p>\n


\u203b\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1a300,000\u5186\u00d74\/12\u30ab\u6708\uff1d100,000\u5186\uff08\u76f4\u63a5\u6cd5\uff09<\/p>\n

\u76d7\u96e3\u306e\u969b\u306e\u4f1a\u8a08\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u88ab\u5bb3\u984d\u306e\u628a\u63e1\u3067\u3059\u3002\u6bce\u65e5\u3057\u3063\u304b\u308a\u3068\u5e33\u7c3f\u4ed8\u3051\u3092\u884c\u3063\u3066\u3044\u308c\u3070\u3001\u4e07\u304c\u4e00\u306e\u969b\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n\n\n\n

<\/p>\n","protected":false},"featured_media":233722,"template":"","meta":{"_acf_changed":false},"tags":[277,290,291,292,350],"blog_category":[47],"class_list":["post-109702","blog","type-blog","status-publish","has-post-thumbnail","hentry","tag-277","tag-290","tag-291","tag-292","tag-350","blog_category-tax"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.calq.jp\/wordpress\/index.php\/wp-json\/wp\/v2\/blog\/109702","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.calq.jp\/wordpress\/index.php\/wp-json\/wp\/v2\/blog"}],"about":[{"href":"https:\/\/www.calq.jp\/wordpress\/index.php\/wp-json\/wp\/v2\/types\/blog"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.calq.jp\/wordpress\/index.php\/wp-json\/wp\/v2\/media\/233722"}],"wp:attachment":[{"href":"https:\/\/www.calq.jp\/wordpress\/index.php\/wp-json\/wp\/v2\/media?parent=109702"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.calq.jp\/wordpress\/index.php\/wp-json\/wp\/v2\/tags?post=109702"},{"taxonomy":"blog_category","embeddable":true,"href":"https:\/\/www.calq.jp\/wordpress\/index.php\/wp-json\/wp\/v2\/blog_category?post=109702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}