{"id":18838,"date":"2015-09-04T11:06:12","date_gmt":"2015-09-04T02:06:12","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=18838"},"modified":"2024-08-08T15:01:04","modified_gmt":"2024-08-08T06:01:04","slug":"accumulated-earnings-tax","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/18838\/","title":{"rendered":"\u7559\u4fdd\u91d1\u8ab2\u7a0e\u3067\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u304c\u3068\u308b\u3079\u304d\u5bfe\u7b56\u306f\uff1f"},"content":{"rendered":"

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<\/div>

\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u3068\u306f<\/h2>\n

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\u7559\u4fdd\u91d1\u8ab2\u7a0e\u306b\u3064\u3044\u3066<\/h2>\n

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\u7559\u4fdd\u91d1\u8ab2\u7a0e\u306e\u8a08\u7b97<\/h2>\n

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\n\u300c\u7559\u4fdd\u91d1\u984d\u300d\uff1d\u4f1a\u793e\u306e\u8ab2\u7a0e\u6240\u5f97<\/a>\uff0b\u8ab2\u7a0e\u5916\u53ce\u5165\u9805\u76ee(\u53d7\u53d6\u914d\u5f53\u91d1<\/a>\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u984d\u3084\u7e70\u8d8a\u6b20\u640d\u91d1<\/a>\u306e\u640d\u91d1\u7b97\u5165\u984d\u306a\u3069)\uff0d\u793e\u5916\u6d41\u51fa\u306e\u91d1\u984d(\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3084\u5f79\u54e1\u8cde\u4e0e<\/a>\u306a\u3069)\uff0d\u6cd5\u4eba\u7a0e(\u5e02\u753a\u6751\u6c11\u7a0e\u3084\u9053\u5e9c\u770c\u6c11\u7a0e\u3082\u542b\u3080)\u3000<\/b><\/p>\n

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(1)\u6240\u5f97\u57fa\u6e96\u984d\uff1a\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e40\uff05\u76f8\u5f53<\/b>
\n(2)\u5b9a\u984d\u57fa\u6e96\u984d\uff1a2,000\u4e07\u5186\u00d7\u5f53\u671f\u306e\u6708\u6570\/12<\/b>
\n(3)\u5229\u76ca\u7a4d\u7acb\u91d1\u57fa\u6e96\u984d\uff1a\u671f\u672b\u8cc7\u672c\u91d1<\/a>\u306e25\uff05\u76f8\u5f53\uff0d(\u671f\u9996\u5229\u76ca\u7a4d\u7acb\u91d1\u984d-\u524d\u671f\u672b\u914d\u5f53\u984d)<\/b><\/p>\n

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\u7559\u4fdd\u91d1\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916\u306e\u4f1a\u793e<\/h3>\n

\u4ee5\u524d\u306f\u3059\u3079\u3066\u306e\u540c\u65cf\u4f1a\u793e\u304c\u7559\u4fdd\u91d1\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3067\u3057\u305f\u304c\u3001\u73fe\u5728\u3067\u306f\u3001\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u3067\u3042\u3063\u3066\u3082\u8cc7\u672c\u91d1\u3042\u308b\u3044\u306f\u51fa\u8cc7\u91d1\u304c1\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7559\u4fdd\u91d1\u306b\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002(\u305f\u3060\u3057\u3001\u671f\u672b\u8cc7\u672c\u91d1\u306e\u984d\u304c5\u5104\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u4f1a\u793e\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002)<\/p>\n

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