{"id":5380,"date":"2021-08-30T18:00:00","date_gmt":"2021-08-30T09:00:00","guid":{"rendered":"https:\/\/legal-script.com\/media\/?p=5380"},"modified":"2021-08-30T18:29:34","modified_gmt":"2021-08-30T09:29:34","slug":"external-standard-taxation","status":"publish","type":"post","link":"https:\/\/legal-script.com\/media\/external-standard-taxation\/","title":{"rendered":"\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u3063\u3066\u4f55\uff1f\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"640\" height=\"425\" src=\"https:\/\/legal-script.com\/media\/wordpress\/wp-content\/uploads\/2021\/08\/office-620822_640.jpg\" alt=\"\" class=\"wp-image-5382\" srcset=\"https:\/\/legal-script.com\/media\/wordpress\/wp-content\/uploads\/2021\/08\/office-620822_640.jpg 640w, https:\/\/legal-script.com\/media\/wordpress\/wp-content\/uploads\/2021\/08\/office-620822_640-300x199.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/figure>\n\n\n<p>\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u3068\u306f\u4f55\u304b\u3001\u305d\u306e\u5185\u5bb9\u3084\u5bfe\u8c61\u6cd5\u4eba\u306e\u5224\u5b9a\u3001\u8ab2\u7a0e\u306e\u3057\u304f\u307f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u76ee\u6b21<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legal-script.com\/media\/external-standard-taxation\/#%E5%A4%96%E5%BD%A2%E6%A8%99%E6%BA%96%E8%AA%B2%E7%A8%8E%E3%81%A8%E3%81%AF\" >\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u3068\u306f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legal-script.com\/media\/external-standard-taxation\/#%E5%AF%BE%E8%B1%A1%E6%B3%95%E4%BA%BA%E3%81%A8%E3%81%9D%E3%81%AE%E5%88%A4%E5%AE%9A%E6%96%B9%E6%B3%95\" >\u5bfe\u8c61\u6cd5\u4eba\u3068\u305d\u306e\u5224\u5b9a\u65b9\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legal-script.com\/media\/external-standard-taxation\/#%E6%89%80%E5%BE%97%E5%89%B2\" >\u6240\u5f97\u5272<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legal-script.com\/media\/external-standard-taxation\/#%E4%BB%98%E5%8A%A0%E4%BE%A1%E5%80%A4%E5%89%B2\" >\u4ed8\u52a0\u4fa1\u5024\u5272<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legal-script.com\/media\/external-standard-taxation\/#%E8%B3%87%E6%9C%AC%E5%89%B2\" >\u8cc7\u672c\u5272<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legal-script.com\/media\/external-standard-taxation\/#%E8%B3%87%E6%9C%AC%E9%87%91%E7%AD%89%E3%81%AE%E9%A1%8D\" >\u8cc7\u672c\u91d1\u7b49\u306e\u984d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legal-script.com\/media\/external-standard-taxation\/#%E6%B7%BB%E4%BB%98%E7%BE%A9%E5%8B%99\" >\u6dfb\u4ed8\u7fa9\u52d9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legal-script.com\/media\/external-standard-taxation\/#%E3%81%BE%E3%81%A8%E3%82%81\" >\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E5%A4%96%E5%BD%A2%E6%A8%99%E6%BA%96%E8%AA%B2%E7%A8%8E%E3%81%A8%E3%81%AF\"><\/span>\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u3068\u306f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u6cd5\u4eba\u304c\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u306b\u3042\u305f\u308a\u9053\u8def\u3084\u8857\u706f\u306a\u3069\u306e\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u305d\u306e\u5229\u7528\u306b\u5bfe\u3059\u308b\u8ca0\u62c5\u3092\u6cd5\u4eba\u306e\u3082\u3046\u3051\u306b\u6c42\u3081\u308b\u3082\u306e\u3067\u3059\u3002\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u3068\u306f\u3053\u306e\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u306b\u5bfe\u3059\u308b\u8ca0\u62c5\u3092\u516c\u5e73\u306b\u5206\u62c5\u3059\u308b\u3068\u3044\u3046\u8003\u3048\u306b\u57fa\u3065\u3044\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306f\u3001\u8cc7\u672c\u91d1\u3084\u4eba\u4ef6\u8cbb\u306a\u3069\u4f01\u696d\u306e\u4e8b\u696d\u898f\u6a21\u3084\u4ed8\u52a0\u4fa1\u5024\u306a\u3069\u3068\u3044\u3063\u305f\u5ba2\u89b3\u7684\u306a\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u306e\u306a\u3044\u8d64\u5b57\u306e\u6cd5\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u6cd5\u4eba\u3067\u3042\u308c\u3070\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%AF%BE%E8%B1%A1%E6%B3%95%E4%BA%BA%E3%81%A8%E3%81%9D%E3%81%AE%E5%88%A4%E5%AE%9A%E6%96%B9%E6%B3%95\"><\/span>\u5bfe\u8c61\u6cd5\u4eba\u3068\u305d\u306e\u5224\u5b9a\u65b9\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6cd5\u4eba\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u306b\u304a\u3051\u308b\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u6cd5\u4eba\u3067\u3059\u3002\u306a\u304a\u3001\u516c\u5171\u6cd5\u4eba\u7b49\u3084\u7279\u5225\u6cd5\u4eba\u3001\u533b\u7642\u6cd5\u4eba\u3001\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49\u53ca\u3073\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u3001\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u306a\u3069\u306f\u5bfe\u8c61\u6cd5\u4eba\u304b\u3089\u9664\u304b\u308c\u307e\u3059\u3002<br>\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u6cd5\u4eba\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306f\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u306e\u8cc7\u672c\u91d1\u306e\u984d\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u4e2d\u9014\u3067\u8cc7\u672c\u91d1\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u3068\u5bfe\u8c61\u6cd5\u4eba\u306b\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u3044\u3046\u8cc7\u672c\u91d1\u3068\u306f\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u306e\u57fa\u6e96\u3068\u306a\u308b\u300c\u8cc7\u672c\u91d1\u7b49\u300d\u306e\u984d\u3067\u306f\u306a\u304f\u3001\u300c\u8cc7\u672c\u91d1\u300d\u306e\u984d\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E6%89%80%E5%BE%97%E5%89%B2\"><\/span>\u6240\u5f97\u5272<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6240\u5f97\u5272\u306e\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<blockquote>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\" colspan=\"2\">\u533a\u5206<\/td>\n<td style=\"width: 33.3333%;\">\u4ee4\u548c2\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\" rowspan=\"3\">\u8efd\u6e1b\u7a0e\u7387\u9069\u7528\u6cd5\u4eba<\/td>\n<td style=\"width: 33.3333%;\">\u5e74400\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97<\/td>\n<td style=\"width: 33.3333%;\">0.495\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\u5e74400\u4e07\u5186\u3092\u8d85\u3048\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97<\/td>\n<td style=\"width: 33.3333%;\">0.835\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\u5e74800\u4e07\u5186\u3092\u8d85\u3048\u308b\u6240\u5f97<\/td>\n<td style=\"width: 33.3333%;\" rowspan=\"2\">1.18\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\u8efd\u6e1b\u7a0e\u7387\u4e0d\u9069\u7528\u6cd5\u4eba<\/td>\n<td style=\"width: 33.3333%;\">\u8efd\u6e1b\u7a0e\u7387\u4e0d\u9069\u7528\u6cd5\u4eba<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\uff1a\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<\/blockquote>\n<p>\u8868\u306e\u300c\u8efd\u6e1b\u7a0e\u7387\u9069\u7528\u6cd5\u4eba\u300d\u3068\u306f\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u6cd5\u4eba\u306e\u5834\u5408\u3001\u4e8b\u52d9\u6240\u307e\u305f\u306f\u4e8b\u696d\u6240\u304c\u3042\u308b\u90fd\u9053\u5e9c\u770c\u304c\uff13\u4ee5\u4e0a\u3042\u308b\u5834\u5408\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u305d\u308c\u4ee5\u5916\u306e\u6cd5\u4eba\u306f\u300c\u8efd\u6e1b\u7a0e\u7387\u4e0d\u9069\u7528\u6cd5\u4eba\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6240\u5f97\u5272\u306e\u7a0e\u7387\u306f\u3059\u3079\u3066\u8d85\u904e\u7a0e\u7387\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<br>\u8d85\u904e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u6cd5\u4eba\u306f\u3001\u666e\u901a\u6cd5\u4eba\u306e\u5834\u5408\u8cc7\u672c\u91d1\u306e\u984d\u307e\u305f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u8d85\u3067\u3042\u308b\u5834\u5408\u306a\u3069\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u6cd5\u4eba\u306e\u5834\u5408\u306f\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E4%BB%98%E5%8A%A0%E4%BE%A1%E5%80%A4%E5%89%B2\"><\/span>\u4ed8\u52a0\u4fa1\u5024\u5272<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4ed8\u52a0\u4fa1\u5024\u5272\u306f\u4ed8\u52a0\u4fa1\u5024\u984d\u306b\u7a0e\u7387\uff081.26\uff05\uff09\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u4ed8\u52a0\u4fa1\u5024\u984d\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><strong>\u4ed8\u52a0\u4fa1\u5024\u984d\uff1d\u53ce\u76ca\u914d\u5206\u984d\uff0b\u5358\u5e74\u5ea6\u640d\u76ca<\/strong><\/p>\n<p>\u53ce\u76ca\u914d\u5206\u984d\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u5831\u916c\u7d66\u4e0e\u984d\uff0b\u7d14\u652f\u6255\u5229\u5b50\uff0b\u7d14\u652f\u6255\u8cc3\u501f\u6599\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 22.2414%;\">\u5831\u916c\u7d66\u4e0e\u984d<\/td>\n<td style=\"width: 77.7586%;\">\u7d66\u4e0e\u30fb\u8cde\u4e0e\u30fb\u624b\u5f53\u30fb\u9000\u8077\u91d1\u7b49\u306e\u5408\u8a08\u984d\uff08\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u7b49\u306e\u639b\u91d1\u3084\u6d3e\u9063\u4f1a\u793e\u306b\u652f\u6255\u3063\u305f\u91d1\u984d\u306e\u3046\u3061\u4e00\u5b9a\u306e\u91d1\u984d\u3082\u542b\u307f\u307e\u3059\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.2414%;\">\u7d14\u652f\u6255\u5229\u5b50<\/td>\n<td style=\"width: 77.7586%;\">\u652f\u6255\u5229\u5b50\uff0d\u53d7\u53d6\u5229\u5b50<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.2414%;\">\u7d14\u652f\u6255\u8cc3\u501f\u6599<\/td>\n<td style=\"width: 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