{"id":6142,"date":"2016-05-27T14:55:30","date_gmt":"2016-05-27T21:55:30","guid":{"rendered":"http:\/\/hbt.48d.mywebsitetransfer.com\/?p=6142"},"modified":"2025-01-02T14:55:04","modified_gmt":"2025-01-02T22:55:04","slug":"blog_accounting-tax-expatriate20160527","status":"publish","type":"post","link":"https:\/\/www.japancorporate.com\/dev\/blog_accounting-tax-expatriate20160527\/","title":{"rendered":"\u7c73\u56fd\u306e\u652f\u5e97\u30fb\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306e\u76e3\u67fb\u30fb\u7a0e\u52d9\u7f70\u5247"},"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> \u7c73\u56fd\u306e\u652f\u5e97\u30fb\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306e\u76e3\u67fb\u30fb\u7a0e\u52d9\u7f70\u5247<\/a><ul><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_2\">1.1<\/span> \u500b\u4eba\u30fb\u4e8b\u52d9\u6240(\u652f\u5e97)\u306b\u65bc\u3051\u308b\u7a0e\u52d9\u7533\u544a\u306e\u533a\u5206\u3051<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_2\">1.2<\/span> \u7d66\u6599\u4f53\u7cfb<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_2\">1.3<\/span> \u7c73\u56fd\u3067\u306e\u58f2\u4e0a\u306e\u7a0e\u52d9\u7533\u544a<\/a><\/li><li><a href=\"#i-5\"><span class=\"toc_number toc_depth_2\">1.4<\/span> \u99d0\u5728\u54e1\u306e\u5c31\u52b4\u30d3\u30b6\u66f8\u985e<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u7c73\u56fd\u306e\u652f\u5e97\u30fb\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306e\u76e3\u67fb\u30fb\u7a0e\u52d9\u7f70\u5247<\/span><\/h2>\n<p>\u7c73\u56fd\u652f\u5e97\u3084\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3092\u7acb\u3061\u4e0a\u3052\u3089\u308c\u3001\u305d\u306e\u8cac\u4efb\u3068\u4efb\u52d9\u3092\u4efb\u3055\u305b\u3089\u308c\u3066\u3044\u308b\u65b9\u3001\u307e\u305f\u524d\u4efb\u8005\u3088\u308a\u306e\u5f15\u304d\u7d99\u304e\u3067\u4e0d\u660e\u77ad\u306a\u4e8b\u9805\u304c\u3042\u308b\u307e\u307e\u4eca\u65e5\u306b\u81f3\u3063\u3066\u3044\u308b\u65b9\u3001\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u7c73\u56fd\u79fb\u6c11\u5c40\u30fb\u7a0e\u52d9\u5c40\u306e\u52d5\u5411\u3092\u8e0f\u307e\u3048\u3001\u5e7e\u3064\u304b\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u3042\u3052\u3066\u307f\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-2\">\u500b\u4eba\u30fb\u4e8b\u52d9\u6240(\u652f\u5e97)\u306b\u65bc\u3051\u308b\u7a0e\u52d9\u7533\u544a\u306e\u533a\u5206\u3051<\/span><\/h3>\n<p>\u7c73\u56fd\u3067\u306f\u5bb6\u8cc3\u306a\u3069\u5225\u9014\u65e5\u672c\u3067\u306f\u6240\u5f97\u7a0e\u52d9\u63a7\u9664\u306b\u306a\u308a\u3046\u308b\u7d4c\u8cbb\u306f\u500b\u4eba\u306e\u6240\u5f97\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u4e16\u60c5\u306b\u3088\u3063\u3066\u7a0e\u52d9\u5c40\u306f\u79fb\u6c11\u5c40\u3068\u30c7\u30fc\u30bf\u3092\u5171\u6709\u3057\u5fb9\u5e95\u7684\u306b\u5be9\u67fb\u3092\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u3001\u7533\u544a\u3092\u907f\u3051\u3066\u3044\u305f\u99d0\u5728\u54e1\u306e\u65e5\u672c\u3067\u306e\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u30fb\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u53ce\u5165\u304c\u5f8c\u306b\u5224\u660e\u3057\u3001\u305d\u306e\u652f\u5e97\u30fb\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u304c\u904e\u53bb\uff08\u65e5\u672c\u672c\u793e\u5275\u696d\u6642\u4ee5\u964d\u3059\u3079\u3066\uff09\u306b\u9061\u308a\u3059\u3079\u3066\u3092\u7533\u544a\u3055\u305b\u3089\u308c\u305f\u65b9\u3082\u304a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-3\">\u7d66\u6599\u4f53\u7cfb<\/span><\/h3>\n<p>\u7c73\u56fd\u6ede\u5728\u30fb\u3054\u8d74\u4efb\u4e2d\u306e\u7686\u69d8\u306e\u7d66\u6599\u30fb\u88dc\u52a9\u306f\u3069\u3053\u304b\u3089\u652f\u6255\u308f\u308c\u3001\u3069\u306e\u9280\u884c\u53e3\u5ea7\u306b\u5165\u91d1\u3055\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<br \/>\n\u25ce \u65e5\u672c\u3067\u624b\u5f53\u3066\u3092\u53d7\u3051\u3066\u3044\u308b\u3002<br \/>\n\u25ce \u65e5\u672c\u3067\u7d66\u6599\u306e\u4e00\u90e8\u3092\u53d7\u3051\u3066\u3044\u308b\u3002<br \/>\n\u25ce \u99d0\u5728\u624b\u5f53\u3066\u3092\u7d66\u6599\u3068\u3057\u3066\u3067\u306f\u306a\u304f\u652f\u5e97\u304c\u652f\u6255\u3063\u3066\u3044\u308b\u3002\u624b\u5f53\u3066\u30fb\u7d4c\u8cbb\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u3002<br \/>\n\u4e0a\u8a18\u306e\u3088\u3046\u306b\u4f01\u696d\u306e\u898f\u6a21\u3084\u72b6\u6cc1\u306b\u3088\u3063\u3066\u69d8\u3005\u3068\u601d\u308f\u308c\u307e\u3059\u304c\u3001\u57fa\u672c\u7684\u306b\u7c73\u56fd\u3067\u306f\u6240\u5f97\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u9023\u90a6\u30fb\u5dde\u306e\u7a0e\u52d9\u5185\u5bb9\u306b\u95a2\u3057\u3066\u3001\u5c02\u9580\u306e\u65b9\u3068\u76f8\u8ac7\u3092\u3055\u308c\u3066\u6b63\u3057\u3044\u7533\u544a\u3092\u3055\u308c\u3066\u304f\u3060\u3055\u3044\u3002\u4e00\u5ea6\u554f\u984c\u3068\u306a\u308b\u3068\u81ea\u8eab\u306e\u30bd\u30fc\u30b7\u30e3\u30eb\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30fc\u306e\u307f\u306a\u3089\u305a\u3001\u652f\u5e97\u30fb\u4f1a\u793e\u304c\u30d6\u30e9\u30c3\u30af\u30ea\u30b9\u30c8\u3068\u306a\u308a\u8d74\u4efb\u5f8c\u3001\u4f1a\u793e\u306b\u305d\u306e\u8ca0\u62c5\u304c\u56de\u3063\u3066\u304f\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-4\">\u7c73\u56fd\u3067\u306e\u58f2\u4e0a\u306e\u7a0e\u52d9\u7533\u544a<\/span><\/h3>\n<p>\u300e\u7c73\u56fd\u306e\u4f01\u696d\u3068\u306e\u58f2\u308a\u4e0a\u3052\u3092\u76f4\u63a5\u65e5\u672c\u672c\u793e\u306b\u4e0a\u3052\u3001\u7c73\u56fd\u3067\u306e\u5229\u76ca\u30fb\u7a0e\u52d9\u3092\u907f\u3051\u308b\u30b1\u30fc\u30b9\u3002\u300f\u3053\u306e\u3088\u3046\u306a\u652f\u5e97\u3084\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3092\u53b3\u91cd\u306b\u53d6\u308a\u7de0\u307e\u3063\u3066\u3044\u308b\u3068\u898b\u3048\u3001\u8aa4\u3063\u305f\u7a0e\u52d9\u7533\u544a\u3084\u7d4c\u8cbb\u306b\u5bfe\u3057\u3066\u58f2\u308a\u4e0a\u3052\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u4e8b\u60c5\u3092\u5bdf\u77e5\u3055\u308c\u3001IRS\uff08\u56fd\u7a0e\u5e81\u30fb\u6b73\u5165\u5e81\uff09\u3084\u5dde\u653f\u5e9c\u3088\u308a\u5e7e\u5ea6\u3082\u306e\u5c0b\u554f\u66f8\u3001\u66f8\u985e\u8a02\u6b63\u66f8\u7b49\u304c\u5c4a\u304d\u307e\u3059\u3002\u904e\u53bb\u306b\u9061\u308a\u7c73\u56fd\u4f01\u696d\u3068\u306e\u53d6\u5f15\u660e\u7d30\u3092\u5c0b\u554f\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u51fa\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u3002\u305f\u3060\u3053\u306e\u5834\u5408\u7c73\u56fd\u306b\u652f\u5e97\u3084\u4e8b\u52d9\u6240\u304c\u306a\u304f\u3001\u3059\u3079\u3066\u65e5\u672c\u3088\u308a\u5bfe\u51e6\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u5225\u3067\u3059\u3002<br \/>\n\u307b\u3068\u3093\u3069\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u652f\u5e97\u30fb\u4e8b\u52d9\u6240\u3067\u306e\u300e\u8abf\u67fb\u30fb\u30b5\u30dd\u30fc\u30c8\u300f\u8cbb\u3068\u3044\u3046\u540d\u76ee\u3067\u3001\u5b9f\u969b\u306f\u55b6\u696d\u30fb\u58f2\u308a\u4e0a\u3052\u3092\u7acb\u3066\u3066\u3044\u308b\u5834\u5408\u306f\u660e\u3089\u304b\u306a\u300e\u8131\u7a0e\u884c\u70ba\u300f\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u53d6\u5f15\u5148\u3067\u306e\u7a0e\u52d9\u7533\u544a\u306b\u3066\u3001\u305d\u306e\u58f2\u308a\u4e0a\u3052\u7d4c\u8def\u3084\u53d6\u5f15\u5148\u306f\u660e\u3089\u304b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-5\">\u99d0\u5728\u54e1\u306e\u5c31\u52b4\u30d3\u30b6\u66f8\u985e<\/span><\/h3>\n<p>\u6628\u4eca\u306e\u666f\u6c17\u306b\u3088\u308a\u5c31\u52b4\u30d3\u30b6\u306e\u53d6\u5f97\u306f\u53b3\u3057\u304f\u306a\u308a\u3001\u305d\u306e\u67a0\u3082\u72ed\u307e\u308b\u73fe\u72b6\u306e\u3088\u3046\u3067\u3059\u3002\u65b0\u898f\u306e\u7acb\u3061\u4e0a\u3052\u3084\u30d3\u30b6\u7533\u8acb\u306f\u5b89\u6613\u306b\u624b\u7d9a\u304d\u3067\u304d\u3066\u3082\u3001\u66f4\u65b0\u6642\u306b\u53b3\u91cd\u306a\u5c0b\u554f\u66f8\u306e\u672b\u306b\u66f4\u65b0\u304c\u3067\u304d\u306a\u3044\u3001\u3068\u8a00\u3046\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002\u30d3\u30b6\u306e\u7533\u8acb\u306f\u5e74\u3005\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u305f\u8a73\u7d30\u5185\u5bb9\u67a0\u3092\u8d85\u3048\u3001\u53b3\u3057\u3044\u5c0b\u554f\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9\u3082\u3088\u304f\u76ee\u306b\u3057\u307e\u3059\u3002\u53d6\u5f15\u5148\u3068\u306e\u30e1\u30fc\u30eb\u306e\u5185\u5bb9\u30fb\u51fa\u5f35\u306e\u56de\u6570\u30fb\u51fa\u5f35\u6642\u306e\u822a\u7a7a\u5238\u30fb\u51fa\u5165\u56fd\u56de\u6570\u3068\u305d\u306e\u8a3c\u62e0\u3001\u5229\u7528\u3057\u305f\u7a7a\u6e2f\u306e\u8a73\u7d30\u3001\u7b49\u3005\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u8a3c\u62e0\u3092\u51fa\u3055\u306a\u3044\u3068\u8aac\u5f97\u304c\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u30d3\u30b6\u306e\u7533\u8acb\u66f8\u985e\u3092\u5c31\u52b4\u306e\u76ee\u7684\u304c\u55b6\u696d\uff08\u58f2\u308a\u4e0a\u3052\uff09\u304b\u305d\u3046\u3067\u306a\u3044\u304b\u304c\u3001\u4e00\u76ee\u77ad\u7136\u3068\u306a\u308b\u308f\u3051\u3067\u3059\u3002<br \/>\n\u4e9b\u7d30\u306a\u30b1\u30fc\u30b9\u3084\u624b\u9593\u3092\u7701\u3044\u305f\u7d50\u679c\u3001\u500b\u4eba\u304b\u3089\u652f\u5e97\u30fb\u672c\u793e\u306e\u7dcf\u8abf\u67fb\uff08AUDIT\uff09\u3068\u306a\u308a\u3001\u591a\u5927\u306a\u30ed\u30b9\u3092\u62db\u304d\u307e\u3059\u3002\u7c73\u56fd\u306f\u6226\u8cbb\u3084\u666f\u6c17\u304c\u6e1b\u901f\u3059\u308b\u3068\u3001\u7a0e\u53ce\u5165\u306e\u30ce\u30eb\u30de\u304c\u767a\u751f\u3057\u3001\u305d\u306e\u7d50\u679c\u3001\u9023\u90a6\u30fb\u5dde\u30fb\u90e1\u30fb\u5e02\u306e\u904b\u55b6\u306b\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3057\u3001\u3053\u306e\u3088\u3046\u306a\u666f\u6c17\u3092\u53d6\u308a\u5dfb\u304f\u74b0\u5883\u306b\u3088\u3063\u3066\u3001\u6211\u3005\u65e5\u7cfb\u4eba\u304c\u95a2\u308f\u308b\u4e8b\u696d\u3084\u30d3\u30b6\u306b\u3082\u5927\u304d\u304f\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>2016\u5e745\u670827\u65e5\u767a\u884c J-Weekly #1321\u53f7\u3000\u3088\u308a<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u7c73\u56fd\u652f\u5e97\u30fb\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u30fb\u500b\u4eba\u4e8b\u52d9\u6240\u3067\u306e\u7a0e\u52d9\u7533\u544a\u306e\u533a\u5206\u3051\u3001\u7d66\u4e0e\u4f53\u7cfb\u306a\u3069\u3001\u76e3\u67fb\u3084\u7a0e\u52d9\u7f70\u5247\u3068\u306a\u3089\u306a\u3044\u305f\u3081\u306e\u7559\u610f\u70b9<\/p>\n","protected":false},"author":1,"featured_media":10301,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[149,206,5,171],"tags":[119],"_links":{"self":[{"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/posts\/6142"}],"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=6142"}],"version-history":[{"count":5,"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/posts\/6142\/revisions"}],"predecessor-version":[{"id":10302,"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/posts\/6142\/revisions\/10302"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/media\/10301"}],"wp:attachment":[{"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/media?parent=6142"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/categories?post=6142"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.japancorporate.com\/dev\/wp-json\/wp\/v2\/tags?post=6142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}