{"id":27238,"date":"2020-02-18T09:13:46","date_gmt":"2020-02-18T00:13:46","guid":{"rendered":"https:\/\/www.calq.jp\/?post_type=blog&p=27238"},"modified":"2020-02-18T09:17:53","modified_gmt":"2020-02-18T00:17:53","slug":"kakutei-nenkin","status":"publish","type":"blog","link":"https:\/\/www.calq.jp\/column\/tax\/kakutei-nenkin\/","title":{"rendered":"\u500b\u4eba\u578b\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u3067\u7bc0\u7a0e\uff013\u3064\u306e\u7a0e\u5236\u512a\u9047\u51e6\u7f6e"},"content":{"rendered":"\n

2017\u5e741\u6708\u304b\u3089\u52a0\u5165\u53ef\u80fd\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u305f\u3053\u3068\u3067\u3088\u308a\u6ce8\u76ee\u3092\u6d74\u3073\u3066\u3044\u308b\u500b\u4eba\u578b\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\uff08\u4ee5\u4e0b\u3001\u500b\u4eba\u578bDC\uff09\u3002\u5b9f\u306f\u3001\u975e\u5e38\u306b\u7bc0\u7a0e\u52b9\u679c\u306e\u9ad8\u3044\u5e74\u91d1\u5236\u5ea6\u3060\u3068\u3044\u3046\u3053\u3068\u3092\u3054\u5b58\u3058\u3067\u3059\u304b\uff1f<\/p>\n

 <\/p>\n

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\u500b\u4eba\u578b\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\uff08DC\uff09\u3068\u306f<\/h2>\n

\u500b\u4eba\u578bDC\u3068\u306f\u3001\u300c\u516c\u7684\u5e74\u91d1\uff08\u56fd\u6c11\u5e74\u91d1\u3084\u539a\u751f\u5e74\u91d1\u306a\u3069\uff09\u3060\u3051\u3067\u306f\u5c06\u6765\u304c\u4e0d\u5b89\u3060\uff01\u300d\u3068\u3044\u3046\u4eba\u306b\u5bfe\u3057\u3066\u3001\u305d\u308c\u3089\u306b\u4e0a\u4e57\u305b\u3066\u7a4d\u307f\u7acb\u3066\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u305f\u5e74\u91d1\u5236\u5ea6\u306e1\u3064\u3067\u3059\u3002\u540c\u69d8\u306e\u5e74\u91d1\u5236\u5ea6\u306b\u306f\u3001\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

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 <\/p>\n

\u8001\u5f8c\u306e\u8cc7\u7523\u5f62\u6210\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u305f\u3081\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u304c\u3042\u308b\u4e00\u65b9\u3001\u539f\u5247\u7684\u306b60\u6b73\u307e\u3067\u5f15\u304d\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u53d7\u3051\u53d6\u308a\u65b9\u306b\u306f\u300c\u8001\u9f62\u7d66\u4ed8\u91d1\u300d\u300c\u969c\u5bb3\u7d66\u4ed8\u91d1\u300d\u300c\u6b7b\u4ea1\u4e00\u6642\u91d1\u300d\u306e3\u7a2e\u985e\u304c\u3042\u308a\u3001\u5e74\u91d1\u3001\u307e\u305f\u306f\u4e00\u6642\u91d1\u3068\u3057\u3066\u7d66\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u500b\u4eba\u578b\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\uff08DC\uff09\u306e3\u3064\u306e\u7a0e\u5236\u512a\u9047\u51e6\u7f6e<\/h3>\n

\u500b\u4eba\u578bDC\u306b\u306f\u30013\u3064\u306e\u7a0e\u5236\u512a\u9047\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

    \n
  1. \u639b\u3051\u91d1\u304c\u5168\u984d\u6240\u5f97\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\uff08\u639b\u3051\u91d1\u306f\u4e0a\u9650\u3042\u308a\uff09<\/li>\n
  2. \u904b\u7528\u6642\u306b\u5f97\u305f\u53ce\u76ca\u306f\u5168\u984d\u975e\u8ab2\u7a0e<\/li>\n
  3. \u53d7\u7d66\u6642\u306e\u53d7\u3051\u53d6\u308a\u65b9\u6cd5\u304c\u5e74\u91d1\u306e\u5834\u5408\u306f\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u3001\u4e00\u6642\u91d1\u306e\u5834\u5408\u306f\u9000\u8077\u6240\u5f97\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u308b<\/li>\n<\/ol>\n

     <\/p>\n

    \u639b\u3051\u91d1\u3001\u53d7\u7d66\u91d1\u3068\u3082\u306b\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u306f\u7bc0\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u77e5\u3063\u3066\u304a\u3044\u3066\u640d\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u639b\u3051\u91d1\u306e\u4e0a\u9650\u306f\u72b6\u6cc1\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n

    \u25a0\u500b\u4eba\u578bDC\u306e\u639b\u3051\u91d1\u306e\u4e0a\u9650\u984d\uff082017\u5e741\u6708\u304b\u3089\uff09<\/h3>\n
      \n
    1. \u81ea\u55b6\u696d\u306a\u3069\uff1d\u5e74\u984d81\u4e076,000\u5186<\/li>\n
    2. \u4f01\u696d\u5e74\u91d1\u306b\u52a0\u5165\u3057\u3066\u3044\u306a\u3044\u4f1a\u793e\u54e1\uff1d\u5e74\u984d27\u4e076,000\u5186<\/li>\n
    3. \u592b\u304c\u4f1a\u793e\u54e1\u306e\u5c02\u696d\u4e3b\u5a66\uff1d\u5e74\u984d27\u4e076,000\u5186<\/li>\n
    4. \u4f01\u696d\u5e74\u91d1\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u4f1a\u793e\u54e1\u3001\u516c\u52d9\u54e1\uff1d\u5e74\u984d24\u4e07\u5186\u3000or \u5e74\u984d14\u4e074,000\u5186\uff08\u203b\u4f01\u696d\u5e74\u91d1\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u5909\u5316\uff09<\/li>\n<\/ol>\n

      \u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u3068\u4f75\u7528\u3059\u308c\u3070\u7bc0\u7a0e\u52b9\u679c\u5927\uff01<\/h2>\n

      \u9752\u8272\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u4e8b\u696d\u4e3b\u304c\u5c02\u5f93\u8005\u3078\u7d66\u4e0e\u3092\u652f\u6255\u3046\u3068\u3001\u7a0e\u52d9\u7f72\u3078\u5c4a\u51fa\u3092\u3057\u305f\u7bc4\u56f2\u5185\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u5168\u984d\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u843d\u3068\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5c02\u5f93\u8005\u3078\u306e\u7d66\u4e0e\u3092\u5897\u3084\u305b\u3070\u5897\u3084\u3059\u307b\u3069\u7bc0\u7a0e\u52b9\u679c\u304c\u3042\u308b\u304b\u3068\u8003\u3048\u304c\u3061\u3067\u3059\u304c\u3001\u305d\u3046\u5358\u7d14\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e8b\u696d\u4e3b\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u5b89\u304f\u306a\u308b\u5206\u3001\u5c02\u5f93\u8005\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u9ad8\u304f\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n

       <\/p>\n

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       <\/p>\n

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