{"id":5771,"date":"2014-12-25T06:34:40","date_gmt":"2014-12-24T21:34:40","guid":{"rendered":"http:\/\/hbt.48d.mywebsitetransfer.com\/?p=5771"},"modified":"2024-12-20T15:38:51","modified_gmt":"2024-12-20T23:38:51","slug":"blog_accounting-tax-yearend-expatriate-20141225","status":"publish","type":"post","link":"https:\/\/www.japancorporate.com\/dev\/blog_accounting-tax-yearend-expatriate-20141225\/","title":{"rendered":"\u5e74\u672b\u306e\u500b\u4eba\u30fb\u4f1a\u793e\u7a0e\u52d9\u7533\u544a\u306e\u6e96\u5099"},"content":{"rendered":"<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">Contents<\/p><ul class=\"toc_list\"><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">1<\/span> \u5e74\u672b\u306e\u500b\u4eba \/ \u4f1a\u793e\u7a0e\u52d9\u7533\u544a\u306e\u6e96\u5099<\/a><ul><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_2\">1.1<\/span> \u65e5\u672c\u3067\u306e\u4fdd\u6709\u4e0d\u52d5\u7523\u306e\u5bb6\u8cc3\u53ce\u5165\u3082\u7533\u544a<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_2\">1.2<\/span> \u65e5\u672c\u3067\u306e\u7559\u5b88\u5b85\u624b\u5f53 \/ \u6d77\u5916\u8d74\u4efb\u624b\u5f53\u3082\u7c73\u56fd\u3067\u7533\u544a\uff01<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_2\">1.3<\/span> \u65e5\u672c\u3067\u306e\u4e0d\u52d5\u7523\u5bb6\u8cc3\u53ce\u5165 \/\u00a0\u9280\u884c\u53e3\u5ea7\u3068\u305d\u306e\u5229\u606f \/\u00a0\u682a\u5f0f\u306e\u4fdd\u6709\u8a73\u7d30\u3068\u914d\u5f53\u53ce\u5165\u306e\u7533\u544a<\/a><\/li><li><a href=\"#i-5\"><span class=\"toc_number toc_depth_2\">1.4<\/span> \u4f1a\u793e\u304b\u3089\u306e\u6240\u5f97\u63a7\u9664\u304b\uff1f<\/a><\/li><li><a href=\"#i-6\"><span class=\"toc_number toc_depth_2\">1.5<\/span> \u500b\u4eba\u4e8b\u60c5\u306b\u3088\u308b\u9084\u4ed8\u304b\u8ffd\u5fb4\u91d1\u304b\uff1f<\/a><\/li><li><a href=\"#i-7\"><span class=\"toc_number toc_depth_2\">1.6<\/span> \u904e\u53bb\u306b\u9061\u3063\u305f\u4fee\u6b63\u7533\u544a<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u5e74\u672b\u306e\u500b\u4eba \/ \u4f1a\u793e\u7a0e\u52d9\u7533\u544a\u306e\u6e96\u5099<\/span><\/h2>\n<h3><span id=\"i-2\">\u65e5\u672c\u3067\u306e\u4fdd\u6709\u4e0d\u52d5\u7523\u306e\u5bb6\u8cc3\u53ce\u5165\u3082\u7533\u544a<\/span><\/h3>\n<p>\uff12\uff10\uff11\uff14\u5e74\u5ea6\u672b\u306e\u500b\u4eba\u7a0e\u52d9\u7533\u544a\u671f\u65e5\u306f\uff12\uff10\uff11\uff15\u5e74\uff14\u6708\uff11\uff15\u65e5\u3001\u6cd5\u4eba\u3067\u5e74\u5ea6\u672b\u6c7a\u7b97\u306e\u4f1a\u793e\u306f\uff13\u6708\uff11\uff15\u65e5\u3067\u3059\u3002\u5ef6\u9577\u7533\u544a\u3092\u51fa\u305b\u3070\u5ef6\u671f\u306f\u3067\u304d\u307e\u3059\u304c\u3001\u7d0d\u7a0e\u984d\u304c\u9045\u308c\u305f\u969b\u306e\u91d1\u5229\u306f\u9ad8\u304f\u3064\u304d\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<br \/>\n\u65e5\u672c\u3067\u306e\u7559\u5b88\u5b85\u624b\u5f53\u3001\u6d77\u5916\u8d74\u4efb\u8005\u624b\u5f53\u3082\u7c73\u56fd\u3067\u306e\u7d0d\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u672c\u793e\u3067\u306e\u53d7\u3051\u53d6\u308a\u72b6\u6cc1\u3092\u5341\u5206\u78ba\u8a8d\u3055\u308c\u3066\u6e96\u5099\u3092\u3055\u308c\u3066\u304f\u3060\u3055\u3044\u3002\u307e\u305f\u65e5\u672c\u3067\u306e\u4fdd\u6709\u4e0d\u52d5\u7523\u306b\u3088\u308b\u5bb6\u8cc3\u53ce\u5165\u3001\u682a\u5f0f\u304b\u3089\u306e\u914d\u5f53\u3001\u9280\u884c\u91d1\u5229\u3082\u7c73\u56fd\u3067\u306e\u6240\u5f97\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u305d\u306e\u8a73\u7d30\u3092\u53d6\u308a\u5bc4\u305b\u3089\u308c\u3066\u6e96\u5099\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"i-3\">\u65e5\u672c\u3067\u306e\u7559\u5b88\u5b85\u624b\u5f53 \/ \u6d77\u5916\u8d74\u4efb\u624b\u5f53\u3082\u7c73\u56fd\u3067\u7533\u544a\uff01<\/span><\/h3>\n<p>\u6d77\u5916\u52e4\u52d9\u3068\u306a\u308a\u3001\u672c\u793e\u3067\u7559\u5b88\u5b85\u624b\u5f53\u3001\u307e\u305f\u306f\u6d77\u5916\u52e4\u52d9\u624b\u5f53\u7b49\u3068\u3044\u3046\u540d\u76ee\u3067\u5831\u916c\u3092\u53d7\u3051\u3066\u3044\u308b\u969b\u3067\u3082\u3001\u7c73\u56fd\u3067\u306e\u500b\u4eba\u7a0e\u52d9\u7533\u544a\u3067\u306f\u6240\u5f97\u7a0e\u3092\u53ce\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u4e0a\u3001\u4e8c\u91cd\u8ab2\u7a0e\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u7c73\u56fd\u3067\u7a0e\u52d9\u3092\u652f\u6255\u3063\u3066\u3044\u308c\u3070\u65e5\u672c\u3067\u306f\u305d\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u5bb6\u65cf\u3092\u65e5\u672c\u306b\u6b8b\u3055\u308c\u3001\u305d\u306e\u624b\u5f53\u306e\u6240\u5f97\u3082\u7533\u544a\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u7d50\u5a5a\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u914d\u5076\u8005\u306e\u65b9\u5206\u3001\u304a\u5b50\u69d8\u304c\u304a\u3044\u3067\u306b\u306a\u308c\u3070\uff08\u53cc\u65b9\u6761\u4ef6\u306f\u3042\u308a\u307e\u3059\u304c\uff09\u540c\u69d8\u306b\u63a7\u9664\u3082\u53d7\u3051\u3089\u308c\u307e\u3059\u306e\u3067\u4e8b\u524d\u306b\u305d\u306e\u8a73\u7d30\u3068\u7d0d\u7a0e\u8005\u756a\u53f7\u7b49\u3005\u306e\u6e96\u5099\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"i-4\">\u65e5\u672c\u3067\u306e\u4e0d\u52d5\u7523\u5bb6\u8cc3\u53ce\u5165 \/\u00a0\u9280\u884c\u53e3\u5ea7\u3068\u305d\u306e\u5229\u606f \/\u00a0\u682a\u5f0f\u306e\u4fdd\u6709\u8a73\u7d30\u3068\u914d\u5f53\u53ce\u5165\u306e\u7533\u544a<\/span><\/h3>\n<p>\u65e5\u672c\u305d\u306e\u4ed6\u6d77\u5916\u3067\u4e0d\u52d5\u7523\u3092\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u305d\u306e\u958b\u793a\u3068\u5bb6\u8cc3\u53ce\u5165\u306e\u6240\u5f97\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u305f\u3060\u3001\u30ed\u30fc\u30f3\u91d1\u5229\u3084\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u904b\u55b6\u7d4c\u8cbb\u7b49\u306f\u7a0e\u91d1\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u7a0e\u91d1\u306e\u9084\u4ed8\u304c\u53d7\u304b\u3089\u308c\u308b\u3053\u3068\u3082\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u5ff5\u982d\u306b\u65bc\u304b\u308c\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u65e5\u672c\u3067\u306e\u9280\u884c\u53e3\u5ea7\u3001\u682a\u5f0f\u4fdd\u6709\u7b49\u306e\u8a73\u7d30\u306e\u5831\u544a\u3001\u307e\u305f\u305d\u308c\u3089\u306b\u3088\u308b\u91d1\u5229\u5229\u606f\u3001\u914d\u5f53\u53ce\u5165\u3082\u6240\u5f97\u3068\u3057\u3066\u7533\u544a\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u5fc5\u305a\u305d\u306e\u8a3c\u62e0\u306b\u306a\u308b\u66f8\u985e\u3092\u4fdd\u7ba1\u304f\u3060\u3055\u3044\u3002\u6642\u306b\u7c73\u56fd\u56fd\u7a0e\u5c40\u3088\u308a\u63d0\u51fa\u306e\u30ea\u30af\u30a8\u30b9\u30c8\u304c\u5165\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-5\">\u4f1a\u793e\u304b\u3089\u306e\u6240\u5f97\u63a7\u9664\u304b\uff1f<\/span><\/h3>\n<h3><span id=\"i-6\">\u500b\u4eba\u4e8b\u60c5\u306b\u3088\u308b\u9084\u4ed8\u304b\u8ffd\u5fb4\u91d1\u304b\uff1f<\/span><\/h3>\n<p>\u500b\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306b\u3001\uff11\uff09\u7c73\u56fd\u3067\u306e\u6240\u5f97\u3000\uff12\uff09\u7c73\u56fd\u3067\u306e\u5bb6\u8cc3\u624b\u5f53\u3000\uff13\uff09\u65e5\u672c\u3067\u306e\u7559\u5b88\u5b85\u624b\u5f53\u3000\uff14\uff09\u500b\u4eba(\u65e5\u7c73)\u306e\u4e0d\u52d5\u7523\u3001\u8cc7\u7523\u4fdd\u6709 \u7b49\u3005\u3068\u7533\u544a\u304c\u6df7\u5408\u3057\u307e\u3059\u3002\u8ffd\u5fb4\u91d1\u304c\u767a\u751f\u3059\u308b\u3001\u9084\u4ed8\u304c\u767a\u751f\u3059\u308b\u306a\u3069\u7d50\u679c\u306f\u307e\u3061\u307e\u3061\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8a08\u7b97\u3092\u6240\u5f97\u306e\u201cEqualization\u8a08\u7b97\u201d\u3068\u547c\u3073\u901a\u5e38\u306f\u5c02\u9580\u5bb6\u304c\u7b97\u51fa\u3092\u3044\u305f\u3057\u307e\u3059\u3002\u500b\u4eba\u4e8b\u60c5\u3068\u4f1a\u793e\u51e6\u9047\u3067\u306e\u767a\u751f\u306e\u5272\u5408\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u5e74\u672b\u306e\u5927\u304d\u306a\u51fa\u8cbb\u3084\u9084\u4ed8\u304c\u767a\u751f\u3057\u306a\u3044\u3088\u3046\u3001\u6bce\u6708\u5e73\u5747\u5316\u3057\u3066\u6708\u306e\u6240\u5f97\u7a0e\u3067\u8abf\u6574\u3092\u3059\u308b\u65b9\u6cd5\u304c\u201d\u6240\u5f97\u306eNet\uff1d\u624b\u53d6\u308a\u9006\u8a08\u7b97\u201c\u3068\u8a00\u3044\u3001\u7d66\u4e0e\u306e\u8a08\u7b97\u3092\u5272\u308a\u51fa\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u3002<br \/>\n\u30b8\u30e3\u30d1\u30f3\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u3067\u306f\u500b\u4eba\u306e\u7a0e\u52d9\u7533\u544a\u3001\u4f1a\u793e\uff08\u652f\u793e\u30fb\u652f\u5e97\u30fb\u4e8b\u52d9\u6240\uff09\u306e\u7a0e\u52d9\u7533\u544a\u306e\u652f\u63f4\u30b5\u30fc\u30d3\u30b9\u3092\u3054\u63d0\u4f9b\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u201cEqualization\u8a08\u7b97\u201d\u3084\u201d\u6240\u5f97\u306eNet\uff1d\u624b\u53d6\u308a\u9006\u8a08\u7b97\u201c\u306e\u30b5\u30dd\u30fc\u30c8\u3082\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u307e\u3059\u306e\u3067\u3001\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"i-7\">\u904e\u53bb\u306b\u9061\u3063\u305f\u4fee\u6b63\u7533\u544a<\/span><\/h3>\n<p>\u904e\u53bb\u306e\u7533\u544a\u3092\u4fee\u6b63\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u539f\u5247\u306f\u904e\u53bb\uff13\u5e74\u5206\u3067\u3059\u3002\u65e5\u672c\u3067\u306e\u6240\u5f97\u7533\u544a\u6f0f\u308c\u3084\u5bb6\u8cc3\u53ce\u5165\u306e\u7533\u544a\u3092\u5fd8\u308c\u3066\u3044\u308b\u65b9\u306a\u3069\u306f\u662f\u975e\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<br \/>\n2014\u5e7412\u670826\u65e5\u3000J-Weekly 1152\u53f7\u3000\u5e83\u544a\u3088\u308a<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5e74\u5ea6\u672b\u306e\u7c73\u56fd\u3067\u306e\u7d0d\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\uff1f\u6765\u5e74\u306e\u7a0e\u52d9\u7533\u544a\u306b\u5411\u3051\u3066\u3001\u672c\u793e\u3067\u306e\u53d7\u3051\u53d6\u308a\u72b6\u6cc1\u306e\u78ba\u8a8d\u3084\u6240\u5f97\u5bfe\u8c61\u306b\u306a\u308b\u3082\u306e\u306e\u8a73\u7d30\u3092\u53d6\u53d6\u308a\u5bc4\u305b\u308b\u306a\u3069\u306e\u6e96\u5099\u304c\u5fc5\u8981\u3002<\/p>\n","protected":false},"author":1,"featured_media":10191,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[185],"tags":[81,82],"_links":{"self":[{"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/posts\/5771"}],"collection":[{"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/comments?post=5771"}],"version-history":[{"count":6,"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/posts\/5771\/revisions"}],"predecessor-version":[{"id":10296,"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/posts\/5771\/revisions\/10296"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/media\/10191"}],"wp:attachment":[{"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/media?parent=5771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/categories?post=5771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/tags?post=5771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}