{"id":2452,"date":"2020-12-14T09:47:40","date_gmt":"2020-12-14T00:47:40","guid":{"rendered":"http:\/\/legalsearch.jp\/portal\/?p=2452"},"modified":"2020-12-14T09:47:41","modified_gmt":"2020-12-14T00:47:41","slug":"year-end-tax-adjustment","status":"publish","type":"post","link":"https:\/\/legalsearch.jp\/portal\/column\/year-end-tax-adjustment\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u3063\u3066\u306a\u305c\u5fc5\u8981\uff1f"},"content":{"rendered":"\n

\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3067\u3042\u308c\u3070\u6bce\u5e7411\u6708\u4e0b\u65ec\u304b\u308912\u6708\u521d\u65ec\u306b\u304b\u3051\u3066\u3001\u4f1a\u793e\u304b\u3089\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u30fb\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u30fb\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a3c\u660e\u66f8\u306a\u3069\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u305f\u7d4c\u9a13\u306f\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u3089\u306e\u306f\u300c\u5e74\u672b\u8abf\u6574\u300d\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3067\u3059\u3002<\/p>\n\n\n\n

\u662d\u548c15\u5e74\u304b\u3089\u5b9f\u65bd\u3055\u308c\u3066\u3044\u308b\u7d66\u4e0e\u6240\u5f97\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u300d\u306b\u3088\u3063\u3066\u6bce\u5e74\u884c\u306a\u308f\u308c\u3066\u3044\u308b\u300c\u5e74\u672b\u8abf\u6574\u300d\u3067\u3059\u304c\u3001\u306a\u305c\u3053\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n

\u5e74\u672b\u8abf\u6574\u306b\u3064\u3044\u3066\u3042\u307e\u308a\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u304c\u7533\u544a\u66f8\u985e\u7b49\u306f\u63d0\u51fa\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u65b9\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u3068\u305d\u308c\u306b\u57fa\u3065\u304f\u5e74\u672b\u8abf\u6574\u306e\u5fc5\u8981\u6027\u3001\u3055\u3089\u306b\u306f\u672c\u5e74\u5ea6\u5206\u306e\u5e74\u672b\u8abf\u6574\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6539\u6b63\u70b9\u306a\u3069\u306b\u3064\u3044\u3066\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u3068\u306f<\/h2>\n\n\n\n

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\u3064\u307e\u308a\u3001\u6240\u5f97\u7a0e\u306f\u6240\u5f97\u8005\u81ea\u8eab\u304c\u81ea\u4e3b\u7684\u306b\u7d0d\u4ed8\u3059\u308b\u306e\u304c\u524d\u63d0\u3067\u3059\u304c\u3001\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u5834\u5408\u306f\u4f1a\u793e\u304c\u7d66\u4e0e\u304b\u3089\u6240\u5f97\u7a0e\u3092\u5929\u5f15\u304d\u3057\u672c\u4eba\u306b\u4ee3\u308f\u3063\u3066\u56fd\u306b\u7d0d\u4ed8\u3057\u3066\u3044\u308b<\/strong>\u306e\u3067\u3059\u3002<\/p>\n\n\n\n

\u307e\u305f\u3001\u300c\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306e\u305f\u3081\u306e\u65bd\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u300d\u306e\u65bd\u884c\u306b\u3088\u308a\u3001\u5e73\u621025\u5e741\u67081\u65e5\u304b\u3089\u5e73\u621049\u5e7412\u670831\u65e5\u307e\u3067\u306e\u671f\u9593\u306f\u6240\u5f97\u7a0e\u306b\u52a0\u3048\u300c\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u300d\u3082\u4e00\u7dd2\u306b\u5fb4\u53ce\u3055\u308c\u307e\u3059<\/strong>\u3002<\/p>\n\n\n\n

\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97<\/h2>\n\n\n\n

\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3059\u308b\u4eba\u53c8\u306f1\u5e74\u4ee5\u4e0a\u5c45\u6240\u3092\u6709\u3059\u308b\u4eba\u304c\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u3055\u308c\u308b\u6240\u5f97\u306f\u6b21\u306e13\u7a2e\u985e\u3067\u3059\u3002<\/p>\n\n\n\n

  1. \u5229\u5b50\u7b49<\/li>
  2. \u914d\u5f53\u7b49<\/li>
  3. \u7d66\u4e0e\u7b49<\/li>
  4. \u9000\u8077\u624b\u5f53\u7b49<\/li>
  5. \u516c\u7684\u5e74\u91d1\u7b49<\/li>
  6. \u5831\u916c\u30fb\u6599\u91d1\u7b49\uff08\u203b\u7d66\u4e0e\u30fb\u9000\u8077\u624b\u5f53\u7b49\u3092\u9664\u304f\u5831\u916c\u30fb\u6599\u91d1\u30fb\u5951\u7d04\u91d1\u30fb\u8cde\u91d1\u7b49\uff09<\/li>
  7. \u751f\u547d\u4fdd\u967a\u4f1a\u793e\u3001\u640d\u5bb3\u4fdd\u967a\u4f1a\u793e\u7b49\u3068\u306e\u4fdd\u967a\u5951\u7d04\u7b49\u306b\u57fa\u3064\u3099\u304f\u5e74\u91d1<\/li>
  8. \u5b9a\u671f\u7a4d\u91d1\u306e\u7d66\u4ed8\u88dc\u5861\u91d1\u7b49<\/li>
  9. \u533f\u540d\u7d44\u5408\u5951\u7d04\u7b49\u306b\u57fa\u3064\u3099\u304f\u5229\u76ca\u306e\u5206\u914d<\/li>
  10. \u7279\u5b9a\u53e3\u5ea7\u5185\u4fdd\u7ba1\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u7b49<\/li>
  11. \u61f8\u8cde\u91d1\u4ed8\u9810\u8caf\u91d1\u7b49\u306e\u61f8\u8cde\u91d1\u7b49<\/li>
  12. \u5272\u5f15\u50b5\u306e\u511f\u9084\u5dee\u76ca<\/li>
  13. \u5272\u5f15\u50b5\u306e\u511f\u9084\u91d1\u306b\u4fc2\u308b\u5dee\u76ca\u91d1\u984d<\/li><\/ol>\n\n\n\n

    \u5e74\u672b\u8abf\u6574\u306f\u4f55\u306e\u305f\u3081\u306b\u3059\u308b\u306e\u304b<\/h2>\n\n\n\n

    \u6e90\u6cc9\u5fb4\u53ce\u306f\u56fd\u7a0e\u5e81\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u307e\u3059\u304c\u3001\uff11\u5e74\u9593\u7d66\u4e0e\u984d\u306a\u3069\u306e\u5909\u52d5\u304c\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

    \u3057\u304b\u3057\u3001\u7d66\u4e0e\u30fb\u8cde\u4e0e\u984d\u306e\u5909\u52d5\u3084\u6276\u990a\u89aa\u65cf\u306e\u5897\u6e1b\u306a\u3069\u306b\u52a0\u3048\u3001\u751f\u547d\u4fdd\u967a\u6599\u3084\u5730\u9707\u4fdd\u967a\u6599\u306a\u3069\u306f\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u63a7\u9664\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b<\/strong>\u305f\u3081\u3001\u5b9f\u969b\u306b\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7d0d\u7a0e\u984d\u3068\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306b\u306f\u300c\u5dee\u984d\u300d\u304c\u751f\u3058\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

    \u3053\u306e1\u5e74\u9593\u306b\u751f\u3058\u305f\u300c\u5b9f\u969b\u306e\u7d0d\u7a0e\u984d\u3068\u6e90\u6cc9\u5fb4\u53ce\u984d\u306e\u5dee\u984d\u5206\u300d\u3092\u7cbe\u7b97\u3059\u308b\u305f\u3081\u306b\u884c\u3046\u306e\u304c\u5e74\u672b\u8abf\u6574<\/strong>\u3067\u3001\u4f59\u5206\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u5dee\u984d\u5206\u304c\u9084\u4ed8\u3055\u308c\u3001\u9006\u306b\u5c11\u306a\u3044\u5834\u5408\u306b\u306f\u5dee\u984d\u5206\u3092\u8ffd\u52a0\u3067\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

    \u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\u3001\u306a\u3089\u306a\u3044\u4eba<\/h2>\n\n\n\n

    \u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306f\u4f1a\u793e\u306b\u300c\u6276\u990a\u63a7\u9664\u7b49(\u7570\u52d5)\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u4eba\u5168\u54e1\u304c\u539f\u5247\u3067\u3059\u304c\u3001\u4e2d\u306b\u306f\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u4eba\u3082\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

    \uff1c\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\uff1e<\/h3>\n\n\n\n
    \n (1) 1\u5e74\u3092\u901a\u3058\u3066\u52e4\u52d9\u3057\u3066\u3044\u308b\u4eba\n <\/td><\/tr>
    \n (2) \u5e74\u306e\u4e2d\u9014\u3067\u5c31\u8077\u3057\u3001\u5e74\u672b\u307e\u3067\u52e4\u52d9\u3057\u3066\u3044\u308b\u4eba \n <\/td><\/tr>
    (3) \u5e74\u306e\u4e2d\u9014\u3067\u9000\u8077\u3057\u305f\u4eba\u306e\u3046\u3061\u3001\u6b21\u306b\u8a72\u5f53\u3059\u308b\u4eba
    \u2460\u6b7b\u4ea1\u306b\u3088\u308a\u9000\u8077\u3057\u305f\u4eba
    \u3000\u3000\u2461\u8457\u3057\u3044\u5fc3\u8eab\u306e\u969c\u5bb3\u306e\u305f\u3081\u9000\u8077\u3057\u305f\u4eba\u3067\u3001\u305d\u306e\u9000\u8077\u306e\u6642\u671f\u304b\u3089\u307f\u3066\u3001\u672c\u5e74\u4e2d\u306b\u518d\u5c31\u8077\u304c\u3067\u304d\u306a\u3044\u3068\u898b\u8fbc\u307e\u308c\u308b\u4eba
    \u3000\u3000\u246212\u6708\u4e2d\u306b\u652f\u7d66\u671f\u306e\u5230\u6765\u3059\u308b\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u305f\u5f8c\u306b\u9000\u8077\u3057\u305f\u4eba
    \u3000\u3000\u2463\u3044\u308f\u3086\u308b\u30d1\u30fc\u30c8\u30bf\u30a4\u30de\u30fc\u3068\u3057\u3066\u50cd\u3044\u3066\u3044\u308b\u4eba\u306a\u3069\u304c\u9000\u8077\u3057\u305f\u5834\u5408\u3067\u3001\u672c\u5e74\u4e2d\u306b\u652f\u6255\u3092\u53d7\u3051\u308b\u7d66\u4e0e\u306e\u7dcf\u984d\u304c103\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u4eba (\u9000\u8077\u5f8c\u672c\u5e74\u4e2d\u306b\u4ed6\u306e\u52e4\u52d9\u5148\u7b49\u304b\u3089\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u3092\u9664\u304d\u307e\u3059\u3002) <\/td><\/tr>
    \n (4) \u5e74\u306e\u4e2d\u9014\u3067\u3001\u6d77\u5916\u306e\u652f\u5e97\u3078\u8ee2\u52e4\u3057\u305f\u3053\u3068\u306a\u3069\u306e\u7406\u7531\u306b\u3088\u308a\u975e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u4eba\n <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    \uff1c\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u4eba\uff1e<\/h3>\n\n\n\n
    \n (1)\uff1c\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\uff1e\u306e\u4e2d\u3067\u3001\u672c\u5e74\u4e2d\u306e\u4e3b\u305f\u308b\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\n <\/td><\/tr>
    \n (2)\uff1c\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba\uff1e\u306e\u4e2d\u3067\u3001\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u3066\u300c\u707d\u5bb3\u88ab\u5bb3\u8005\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u306e\u6e1b\u514d\u3001\u5fb4\u53ce\u7336\u4e88\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u672c\u5e74\u5206\u306e\u7d66\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u7336\u4e88\u53c8\u306f\u9084\u4ed8\u3092\u53d7\u3051\u305f\u4eba\n <\/td><\/tr>
    \n (3) 2\u304b\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba\u3067\u3001\u4ed6\u306e\u7d66\u4e0e\u306e\u652f\u6255\u8005\u306b\u6276\u990a\u63a7\u9664\u7b49(\u7570\u52d5) \u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u4eba\u3084\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u3068\u304d\u307e\u3067\u306b\u6276\u990a\u63a7\u9664\u7b49(\u7570\u52d5)\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u4eba\n <\/td><\/tr>
    \n (4) \u5e74\u306e\u4e2d\u9014\u3067\u9000\u8077\u3057\u305f\u4eba\u3067\u3001\uff1c\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4eba (3)\uff1e \u306b\u8a72\u5f53\u3057\u306a\u3044\u4eba\n <\/td><\/tr>
    \n (5) \u975e\u5c45\u4f4f\u8005\n <\/td><\/tr>
    \n (6) \u7d99\u7d9a\u3057\u3066\u540c\u4e00\u306e\u96c7\u7528\u4e3b\u306b\u96c7\u7528\u3055\u308c\u306a\u3044\u3044\u308f\u3086\u308b\u65e5\u96c7\u52b4\u50cd\u8005\u306a\u3069\n <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306b\u95a2\u3059\u308b\u6539\u6b63<\/h2>\n\n\n\n

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    \u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/h3>\n\n\n\n

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    \"\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u6539\u6b63\"<\/figure>\n\n\n\n

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    \"\u57fa\u790e\u63a7\u9664\u984d\u306e\u5909\u66f4\"<\/figure>\n\n\n\n

    \u57fa\u790e\u63a7\u9664\u984d\u306e\u5909\u66f4\u306e\u4ed6\u306b\u300c\u5b50\u3069\u3082\u30fb\u7279\u5225\u969c\u5bb3\u8005\u7b49\u3092\u6709\u3059\u308b\u8005\u7b49\u306e\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u300d\u304c\u65b0\u305f\u306b\u8a2d\u3051\u3089\u308c\u305f\u3053\u3068\u3067\u3001\u63d0\u51fa\u66f8\u985e\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u3068\u300c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

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    \u3072\u3068\u308a\u89aa\u63a7\u9664\u53ca\u3073\u5be1\u5a66(\u5be1\u592b)\u63a7\u9664<\/h3>\n\n\n\n

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    \u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306b\u95a2\u3059\u308b\u6539\u6b63<\/a>
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