{"id":114558,"date":"2020-02-18T11:35:55","date_gmt":"2020-02-18T02:35:55","guid":{"rendered":"https:\/\/www.calq.jp\/?post_type=blog&#038;p=114558"},"modified":"2020-02-18T11:36:08","modified_gmt":"2020-02-18T02:36:08","slug":"average-taxation","status":"publish","type":"blog","link":"https:\/\/www.calq.jp\/column\/tax\/average-taxation\/","title":{"rendered":"\u4e00\u6642\u7684\u306b\u5897\u3048\u305f\u53ce\u5165\u306f\u5e73\u5747\u8ab2\u7a0e\u5236\u5ea6\u3067\u7bc0\u7a0e\u3067\u304d\u308b\uff01"},"content":{"rendered":"\n<p>\u7a0e\u91d1\u306f\u306a\u308b\u3079\u304f\u516c\u5e73\u306b\u3002\u3053\u306e\u8003\u3048\u65b9\u306e\u3082\u3068\u3001\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u5236\u5ea6\u304c\u3042\u308a\u3001\u300c\u5e73\u5747\u8ab2\u7a0e\u300d\u3068\u3044\u3046\u5236\u5ea6\u3082\u305d\u306e\u3072\u3068\u3064\u3002\u305d\u3057\u3066\u3001\u3053\u306e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u4eba\u304c\u9069\u7528\u3067\u304d\u3066\u3001\u3069\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306a\u306e\u304b\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u5e73\u5747\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f<\/h2>\n<p>\u5e73\u5747\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\u3001\u30e9\u30a4\u30bf\u30fc\u3084\u6f01\u5e2b\u3001\u4f5c\u66f2\u5bb6\u306a\u3069\u3001\u305d\u306e\u5e74\u306b\u3088\u3063\u3066\u53ce\u5165\u306e\u5909\u52d5\u304c\u6fc0\u3057\u3044\u4eba\u3084\u3001\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306a\u3069\u306e\u3088\u3046\u306b\u6570\u5e74\u5206\u306e\u53ce\u5165\u304c\u4e00\u62ec\u3067\u6255\u308f\u308c\u308b\u4eba\u306b\u5bfe\u3057\u3001\u4e00\u6642\u7684\u306b\u5897\u3048\u305f\u53ce\u5165\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u3092\u7de9\u548c\u3059\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u00a0<\/p>\n<p>\u6b21\u306e2\u3064\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u4eba\u304c\u3001\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u5e73\u5747\u8ab2\u7a0e\u5236\u5ea6\u306e\u6761\u4ef61\uff1a\u6240\u5f97\u304c\u5909\u52d5\u6240\u5f97\u304b\u81e8\u6642\u6240\u5f97\u3067\u3042\u308b\u3053\u3068<\/h3>\n<h4>\u5909\u52d5\u6240\u5f97<\/h4>\n<p>\u5909\u52d5\u6240\u5f97\u306f\u4e8b\u696d\u6240\u5f97\u307e\u305f\u306f\u96d1\u6240\u5f97\u306e\u3046\u3061\u3001\u81ea\u7136\u73fe\u8c61\u3084\u3055\u307e\u3056\u307e\u306a\u4e8b\u60c5\u306b\u3088\u308a\u3001\u5e74\u3005\u306e\u6240\u5f97\u304c\u5927\u5e45\u306b\u5909\u52d5\u3059\u308b\u6240\u5f97\u3092\u6307\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u00a0<\/p>\n<ul>\n<li>\u6f01\u7372\u3082\u3057\u304f\u306f\u306e\u308a\u306e\u63a1\u53d6\u306b\u3088\u308b\u6240\u5f97<\/li>\n<li>\u306f\u307e\u3061\u3001\u307e\u3060\u3044\u3001\u3072\u3089\u3081\u3001\u304b\u304d\u3001\u3046\u306a\u304e\u3001\u307b\u305f\u3066\u8c9d\u3001\u771f\u73e0\u306e\u990a\u6b96\u304b\u3089\u751f\u305a\u308b\u6240\u5f97<\/li>\n<li>\u539f\u7a3f\u3001\u4f5c\u66f2\u306e\u5831\u916c\u306b\u3088\u308b\u6240\u5f97<\/li>\n<li>\u8457\u4f5c\u6a29\u306e\u4f7f\u7528\u6599\u306b\u3088\u308b\u6240\u5f97<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p>\u5909\u52d5\u6240\u5f97\u306e\u5185\u5bb9\u306f\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u4e0a\u8a18\u4ee5\u5916\u306f\u5909\u52d5\u6240\u5f97\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u3053\u308c\u3089\u306e\u5909\u52d5\u6240\u5f97\u3067\u3042\u3063\u3066\u3082\u3001\u5b9f\u969b\u306b\u6025\u306a\u5909\u52d5\u304c\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u305d\u306e\u5e74\u306e\u5909\u52d5\u6240\u5f97\u304c\u524d\u3005\u5e74\u3068\u524d\u5e74\u306e\u5e73\u5747\u3092\u8d85\u3048\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u00a0<\/p>\n<h4>\u81e8\u6642\u6240\u5f97<\/h4>\n<p>\u81e8\u6642\u6240\u5f97\u306f\u3001\u4e8b\u696d\u6240\u5f97\u3001\u96d1\u6240\u5f97\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u3046\u3061\u3001\u6570\u5e74\u5206\u306e\u53ce\u5165\u304c\u4e00\u62ec\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u6240\u5f97\u306e\u3053\u3068\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u6b21\u306e\u3082\u306e\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u00a0<\/p>\n<ul>\n<li>\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306a\u3069\u306e\u5951\u7d04\u91d1\u3067\u5831\u916c\u306e2\u5e74\u5206\u4ee5\u4e0a\u3067\u3042\u308b\u3082\u306e<\/li>\n<li>\u571f\u5730\u3084\u5efa\u7269\u30923\u5e74\u4ee5\u4e0a\u8cb8\u3057\u4ed8\u3051\u308b\u5834\u5408\u306e\u5bfe\u4fa1\u3002\u793c\u91d1\u3001\u8fd4\u9084\u4e0d\u8981\u306e\u6577\u91d1\u3001\u6a29\u5229\u91d1\u306a\u3069<\/li>\n<li>\u516c\u5171\u4e8b\u696d\u306e\u4e8b\u696d\u6240\u5f97\u306e\u4fdd\u8a3c\u91d1\u306a\u3069<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p>\u81e8\u6642\u6240\u5f97\u306f\u6cd5\u4ee4\u3067\u4f8b\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