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<title>青色申告の意義とその税法上の義務について考える</title>
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<![CDATA[ <h2 style="background-attachment: scroll; background-clip: border-box; background-color: rgb(34, 58, 112); background-image: none; background-origin: padding-box; background-position-x: 0%; background-position-y: 0%; background-repeat: repeat; background-size: auto; border-bottom-color: rgb(204, 204, 204); border-bottom-style: solid; border-bottom-width: 4px; border-image-outset: 0; border-image-repeat: stretch; border-image-slice: 100%; border-image-source: none; border-image-width: 1; border-left-color: rgb(255, 255, 255); border-left-style: none; border-left-width: 0px; border-right-color: rgb(255, 255, 255); border-right-style: none; border-right-width: 0px; border-top-color: rgb(255, 255, 255); border-top-style: none; border-top-width: 0px; color: rgb(255, 255, 255); font-family: &amp;quot;ヒラギノ明朝 pron w3&amp;quot;,&amp;quot;hiragino mincho pron w3&amp;quot;,hiraminpron-w3,&amp;quot;ヒラギノ明朝 pron&amp;quot;,&amp;quot;hiragino mincho pron&amp;quot;,&amp;quot;ヒラギノ明朝 pro&amp;quot;,&amp;quot;hiragino mincho pro&amp;quot;,&amp;quot;yu mincho&amp;quot;,&amp;quot;游明朝体&amp;quot;,&amp;quot;yumincho&amp;quot;,&amp;quot;游明朝&amp;quot;,&amp;quot;hgs明朝e&amp;quot;,&amp;quot;ｍｓ ｐ明朝&amp;quot;,&amp;quot;ms pmincho&amp;quot;,serif; font-feature-settings: &amp;quot;palt&amp;quot; 1; font-size: 24px; font-style: normal; font-variant: normal; font-weight: 700; letter-spacing: 0px; line-height: 24px; margin-bottom: 24px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; padding-bottom: 16px; padding-left: 16px; padding-right: 16px; padding-top: 16px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;"><span style="display: inline !important; float: none; background-color: rgb(34, 58, 112); color: rgb(255, 255, 255); font-family: &quot;ヒラギノ角ゴ Pro W3&quot;,&quot;Hiragino Kaku Gothic Pro&quot;,&quot;ＭＳ Ｐゴシック&quot;,&quot;MS PGothic&quot;,sans-serif,&quot;メイリオ&quot;,Meiryo; font-size: 24px; font-style: normal; font-variant: normal; font-weight: 700; letter-spacing: normal; line-height: 24px; orphans: 2; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;">青色申告の意義とその税法上の義務について考える</span></h2><div style="background-color: transparent; color: rgb(43, 43, 43); font-family: &amp;quot;open sans&amp;quot;,verdana,-apple-system,blinkmacsystemfont,&amp;quot;helvetica neue&amp;quot;,helveticaneue,&amp;quot;segoe ui&amp;quot;,&amp;quot;ヒラギノ角ゴ pron w3&amp;quot;,&amp;quot;hiragino kaku gothic pron w3&amp;quot;,hirakakupron-w3,&amp;quot;ヒラギノ角ゴ pron&amp;quot;,&amp;quot;hiragino kaku gothic pron&amp;quot;,&amp;quot;ヒラギノ角ゴ pro&amp;quot;,&amp;quot;hiragino kaku gothic pro&amp;quot;,&amp;quot;游ゴシック体&amp;quot;,yugothic,&amp;quot;yu gothic m&amp;quot;,&amp;quot;游ゴシック medium&amp;quot;,&amp;quot;yu gothic medium&amp;quot;,&amp;quot;メイリオ&amp;quot;,meiryo,osaka,&amp;quot;ｍｓ ｐゴシック&amp;quot;,&amp;quot;ms pgothic&amp;quot;,sans-serif; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: 0.5px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;">～毎月2千円で記帳指導を受けられて決算処理まで手伝ってくれるとても便利なサービス！～<br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">&nbsp;</div><div style="background-color: transparent; color: rgb(43, 43, 43); font-family: &amp;quot;open sans&amp;quot;,verdana,-apple-system,blinkmacsystemfont,&amp;quot;helvetica neue&amp;quot;,helveticaneue,&amp;quot;segoe ui&amp;quot;,&amp;quot;ヒラギノ角ゴ pron w3&amp;quot;,&amp;quot;hiragino kaku gothic pron w3&amp;quot;,hirakakupron-w3,&amp;quot;ヒラギノ角ゴ pron&amp;quot;,&amp;quot;hiragino kaku gothic pron&amp;quot;,&amp;quot;ヒラギノ角ゴ pro&amp;quot;,&amp;quot;hiragino kaku gothic pro&amp;quot;,&amp;quot;游ゴシック体&amp;quot;,yugothic,&amp;quot;yu gothic m&amp;quot;,&amp;quot;游ゴシック medium&amp;quot;,&amp;quot;yu gothic medium&amp;quot;,&amp;quot;メイリオ&amp;quot;,meiryo,osaka,&amp;quot;ｍｓ ｐゴシック&amp;quot;,&amp;quot;ms pgothic&amp;quot;,sans-serif; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: 0.5px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;">ますだ行政書士事務所の税務署への青色申告法人としての開業届を出したのが、2019年1月中旬です。<br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">会計ソフトを３社程度比較して、某社の会計ソフトを購入して、ソフトベンダーの電話サポートを<br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">受けながら、仕訳入力を数件やってみたところで、地元の板橋区の青色申告から案内をもらい、<br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">青色申告法人の記帳義務やその作法などについて学んできました。</div><div style="background-color: transparent; color: rgb(43, 43, 43); font-family: &amp;quot;open sans&amp;quot;,verdana,-apple-system,blinkmacsystemfont,&amp;quot;helvetica neue&amp;quot;,helveticaneue,&amp;quot;segoe ui&amp;quot;,&amp;quot;ヒラギノ角ゴ pron w3&amp;quot;,&amp;quot;hiragino kaku gothic pron w3&amp;quot;,hirakakupron-w3,&amp;quot;ヒラギノ角ゴ pron&amp;quot;,&amp;quot;hiragino kaku gothic pron&amp;quot;,&amp;quot;ヒラギノ角ゴ pro&amp;quot;,&amp;quot;hiragino kaku gothic pro&amp;quot;,&amp;quot;游ゴシック体&amp;quot;,yugothic,&amp;quot;yu gothic m&amp;quot;,&amp;quot;游ゴシック medium&amp;quot;,&amp;quot;yu gothic medium&amp;quot;,&amp;quot;メイリオ&amp;quot;,meiryo,osaka,&amp;quot;ｍｓ ｐゴシック&amp;quot;,&amp;quot;ms pgothic&amp;quot;,sans-serif; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: 0.5px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;">&nbsp;</div><div style="background-color: transparent; color: rgb(43, 43, 43); font-family: &amp;quot;open sans&amp;quot;,verdana,-apple-system,blinkmacsystemfont,&amp;quot;helvetica neue&amp;quot;,helveticaneue,&amp;quot;segoe ui&amp;quot;,&amp;quot;ヒラギノ角ゴ pron w3&amp;quot;,&amp;quot;hiragino kaku gothic pron w3&amp;quot;,hirakakupron-w3,&amp;quot;ヒラギノ角ゴ pron&amp;quot;,&amp;quot;hiragino kaku gothic pron&amp;quot;,&amp;quot;ヒラギノ角ゴ pro&amp;quot;,&amp;quot;hiragino kaku gothic pro&amp;quot;,&amp;quot;游ゴシック体&amp;quot;,yugothic,&amp;quot;yu gothic m&amp;quot;,&amp;quot;游ゴシック medium&amp;quot;,&amp;quot;yu gothic medium&amp;quot;,&amp;quot;メイリオ&amp;quot;,meiryo,osaka,&amp;quot;ｍｓ ｐゴシック&amp;quot;,&amp;quot;ms pgothic&amp;quot;,sans-serif; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: 0.5px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;"><div style="background-color: transparent; color: rgb(43, 43, 43); font-family: &amp;quot;open sans&amp;quot;,verdana,-apple-system,blinkmacsystemfont,&amp;quot;helvetica neue&amp;quot;,helveticaneue,&amp;quot;segoe ui&amp;quot;,&amp;quot;ヒラギノ角ゴ pron w3&amp;quot;,&amp;quot;hiragino kaku gothic pron w3&amp;quot;,hirakakupron-w3,&amp;quot;ヒラギノ角ゴ pron&amp;quot;,&amp;quot;hiragino kaku gothic pron&amp;quot;,&amp;quot;ヒラギノ角ゴ pro&amp;quot;,&amp;quot;hiragino kaku gothic pro&amp;quot;,&amp;quot;游ゴシック体&amp;quot;,yugothic,&amp;quot;yu gothic m&amp;quot;,&amp;quot;游ゴシック medium&amp;quot;,&amp;quot;yu gothic medium&amp;quot;,&amp;quot;メイリオ&amp;quot;,meiryo,osaka,&amp;quot;ｍｓ ｐゴシック&amp;quot;,&amp;quot;ms pgothic&amp;quot;,sans-serif; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: 0.5px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;">■青色申告の意義（一般的なもの）</div><div style="background-color: transparent; color: rgb(43, 43, 43); font-family: &amp;quot;open sans&amp;quot;,verdana,-apple-system,blinkmacsystemfont,&amp;quot;helvetica neue&amp;quot;,helveticaneue,&amp;quot;segoe ui&amp;quot;,&amp;quot;ヒラギノ角ゴ pron w3&amp;quot;,&amp;quot;hiragino kaku gothic pron w3&amp;quot;,hirakakupron-w3,&amp;quot;ヒラギノ角ゴ pron&amp;quot;,&amp;quot;hiragino kaku gothic pron&amp;quot;,&amp;quot;ヒラギノ角ゴ pro&amp;quot;,&amp;quot;hiragino kaku gothic pro&amp;quot;,&amp;quot;游ゴシック体&amp;quot;,yugothic,&amp;quot;yu gothic m&amp;quot;,&amp;quot;游ゴシック medium&amp;quot;,&amp;quot;yu gothic medium&amp;quot;,&amp;quot;メイリオ&amp;quot;,meiryo,osaka,&amp;quot;ｍｓ ｐゴシック&amp;quot;,&amp;quot;ms pgothic&amp;quot;,sans-serif; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: 0.5px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;">１）青色申告特別控除 ６５万円</div><div style="background-color: transparent; color: rgb(43, 43, 43); font-family: &amp;quot;open sans&amp;quot;,verdana,-apple-system,blinkmacsystemfont,&amp;quot;helvetica neue&amp;quot;,helveticaneue,&amp;quot;segoe ui&amp;quot;,&amp;quot;ヒラギノ角ゴ pron w3&amp;quot;,&amp;quot;hiragino kaku gothic pron w3&amp;quot;,hirakakupron-w3,&amp;quot;ヒラギノ角ゴ pron&amp;quot;,&amp;quot;hiragino kaku gothic pron&amp;quot;,&amp;quot;ヒラギノ角ゴ pro&amp;quot;,&amp;quot;hiragino kaku gothic pro&amp;quot;,&amp;quot;游ゴシック体&amp;quot;,yugothic,&amp;quot;yu gothic m&amp;quot;,&amp;quot;游ゴシック medium&amp;quot;,&amp;quot;yu gothic medium&amp;quot;,&amp;quot;メイリオ&amp;quot;,meiryo,osaka,&amp;quot;ｍｓ ｐゴシック&amp;quot;,&amp;quot;ms pgothic&amp;quot;,sans-serif; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: 0.5px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;">中小企業で年間の営業利益が例えば200万円の企業がいたとしたら青色申告法人は内65万円が控除されて、課税対象が135万円になると言うお得な制度です。</div><div style="background-color: transparent; color: rgb(43, 43, 43); font-family: &amp;quot;open sans&amp;quot;,verdana,-apple-system,blinkmacsystemfont,&amp;quot;helvetica neue&amp;quot;,helveticaneue,&amp;quot;segoe ui&amp;quot;,&amp;quot;ヒラギノ角ゴ pron w3&amp;quot;,&amp;quot;hiragino kaku gothic pron w3&amp;quot;,hirakakupron-w3,&amp;quot;ヒラギノ角ゴ pron&amp;quot;,&amp;quot;hiragino kaku gothic pron&amp;quot;,&amp;quot;ヒラギノ角ゴ pro&amp;quot;,&amp;quot;hiragino kaku gothic pro&amp;quot;,&amp;quot;游ゴシック体&amp;quot;,yugothic,&amp;quot;yu gothic m&amp;quot;,&amp;quot;游ゴシック medium&amp;quot;,&amp;quot;yu gothic medium&amp;quot;,&amp;quot;メイリオ&amp;quot;,meiryo,osaka,&amp;quot;ｍｓ ｐゴシック&amp;quot;,&amp;quot;ms pgothic&amp;quot;,sans-serif; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: 0.5px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;">２）10万円控除</div><div style="background-color: transparent; color: rgb(43, 43, 43); font-family: &amp;quot;open sans&amp;quot;,verdana,-apple-system,blinkmacsystemfont,&amp;quot;helvetica neue&amp;quot;,helveticaneue,&amp;quot;segoe ui&amp;quot;,&amp;quot;ヒラギノ角ゴ pron w3&amp;quot;,&amp;quot;hiragino kaku gothic pron w3&amp;quot;,hirakakupron-w3,&amp;quot;ヒラギノ角ゴ pron&amp;quot;,&amp;quot;hiragino kaku gothic pron&amp;quot;,&amp;quot;ヒラギノ角ゴ pro&amp;quot;,&amp;quot;hiragino kaku gothic pro&amp;quot;,&amp;quot;游ゴシック体&amp;quot;,yugothic,&amp;quot;yu gothic m&amp;quot;,&amp;quot;游ゴシック medium&amp;quot;,&amp;quot;yu gothic medium&amp;quot;,&amp;quot;メイリオ&amp;quot;,meiryo,osaka,&amp;quot;ｍｓ ｐゴシック&amp;quot;,&amp;quot;ms pgothic&amp;quot;,sans-serif; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: 0.5px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;">６５万円の控除を受けない青色申告者は10万円の控除が受けられます。</div><div style="background-color: transparent; color: rgb(43, 43, 43); font-family: &amp;quot;open sans&amp;quot;,verdana,-apple-system,blinkmacsystemfont,&amp;quot;helvetica neue&amp;quot;,helveticaneue,&amp;quot;segoe ui&amp;quot;,&amp;quot;ヒラギノ角ゴ pron w3&amp;quot;,&amp;quot;hiragino kaku gothic pron w3&amp;quot;,hirakakupron-w3,&amp;quot;ヒラギノ角ゴ pron&amp;quot;,&amp;quot;hiragino kaku gothic pron&amp;quot;,&amp;quot;ヒラギノ角ゴ pro&amp;quot;,&amp;quot;hiragino kaku gothic pro&amp;quot;,&amp;quot;游ゴシック体&amp;quot;,yugothic,&amp;quot;yu gothic m&amp;quot;,&amp;quot;游ゴシック medium&amp;quot;,&amp;quot;yu gothic medium&amp;quot;,&amp;quot;メイリオ&amp;quot;,meiryo,osaka,&amp;quot;ｍｓ ｐゴシック&amp;quot;,&amp;quot;ms pgothic&amp;quot;,sans-serif; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: 0.5px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;">３）青色専従者給与 事業主と生計を一にする</div><div style="background-color: transparent; color: rgb(43, 43, 43); font-family: &amp;quot;open sans&amp;quot;,verdana,-apple-system,blinkmacsystemfont,&amp;quot;helvetica neue&amp;quot;,helveticaneue,&amp;quot;segoe ui&amp;quot;,&amp;quot;ヒラギノ角ゴ pron w3&amp;quot;,&amp;quot;hiragino kaku gothic pron w3&amp;quot;,hirakakupron-w3,&amp;quot;ヒラギノ角ゴ pron&amp;quot;,&amp;quot;hiragino kaku gothic pron&amp;quot;,&amp;quot;ヒラギノ角ゴ pro&amp;quot;,&amp;quot;hiragino kaku gothic pro&amp;quot;,&amp;quot;游ゴシック体&amp;quot;,yugothic,&amp;quot;yu gothic m&amp;quot;,&amp;quot;游ゴシック medium&amp;quot;,&amp;quot;yu gothic medium&amp;quot;,&amp;quot;メイリオ&amp;quot;,meiryo,osaka,&amp;quot;ｍｓ ｐゴシック&amp;quot;,&amp;quot;ms pgothic&amp;quot;,sans-serif; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: 0.5px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;">15才以上の親族で、専ら事業に従事している時は、その働きに応じた適正な給与は全額経費になります（要届出書）。</div><div style="background-color: transparent; color: rgb(43, 43, 43); font-family: &amp;quot;open sans&amp;quot;,verdana,-apple-system,blinkmacsystemfont,&amp;quot;helvetica neue&amp;quot;,helveticaneue,&amp;quot;segoe ui&amp;quot;,&amp;quot;ヒラギノ角ゴ pron w3&amp;quot;,&amp;quot;hiragino kaku gothic pron w3&amp;quot;,hirakakupron-w3,&amp;quot;ヒラギノ角ゴ pron&amp;quot;,&amp;quot;hiragino kaku gothic pron&amp;quot;,&amp;quot;ヒラギノ角ゴ pro&amp;quot;,&amp;quot;hiragino kaku gothic pro&amp;quot;,&amp;quot;游ゴシック体&amp;quot;,yugothic,&amp;quot;yu gothic m&amp;quot;,&amp;quot;游ゴシック medium&amp;quot;,&amp;quot;yu gothic medium&amp;quot;,&amp;quot;メイリオ&amp;quot;,meiryo,osaka,&amp;quot;ｍｓ ｐゴシック&amp;quot;,&amp;quot;ms pgothic&amp;quot;,sans-serif; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: 0.5px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;">４）純損失の繰り越し控除と繰戻還付</div><div style="background-color: transparent; color: rgb(43, 43, 43); font-family: &amp;quot;open sans&amp;quot;,verdana,-apple-system,blinkmacsystemfont,&amp;quot;helvetica neue&amp;quot;,helveticaneue,&amp;quot;segoe ui&amp;quot;,&amp;quot;ヒラギノ角ゴ pron w3&amp;quot;,&amp;quot;hiragino kaku gothic pron w3&amp;quot;,hirakakupron-w3,&amp;quot;ヒラギノ角ゴ pron&amp;quot;,&amp;quot;hiragino kaku gothic pron&amp;quot;,&amp;quot;ヒラギノ角ゴ pro&amp;quot;,&amp;quot;hiragino kaku gothic pro&amp;quot;,&amp;quot;游ゴシック体&amp;quot;,yugothic,&amp;quot;yu gothic m&amp;quot;,&amp;quot;游ゴシック medium&amp;quot;,&amp;quot;yu gothic medium&amp;quot;,&amp;quot;メイリオ&amp;quot;,meiryo,osaka,&amp;quot;ｍｓ ｐゴシック&amp;quot;,&amp;quot;ms pgothic&amp;quot;,sans-serif; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: 0.5px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;">その年の所得が赤字の場合には、その赤字の金額を翌年以降3年間にわたって順次各年分の黒字金額から控除することができます。また、前年に繰り戻して前年分の所得税額の還付を受けることも出来ます。</div><div style="background-color: transparent; color: rgb(43, 43, 43); font-family: &amp;quot;open sans&amp;quot;,verdana,-apple-system,blinkmacsystemfont,&amp;quot;helvetica neue&amp;quot;,helveticaneue,&amp;quot;segoe ui&amp;quot;,&amp;quot;ヒラギノ角ゴ pron w3&amp;quot;,&amp;quot;hiragino kaku gothic pron w3&amp;quot;,hirakakupron-w3,&amp;quot;ヒラギノ角ゴ pron&amp;quot;,&amp;quot;hiragino kaku gothic pron&amp;quot;,&amp;quot;ヒラギノ角ゴ pro&amp;quot;,&amp;quot;hiragino kaku gothic pro&amp;quot;,&amp;quot;游ゴシック体&amp;quot;,yugothic,&amp;quot;yu gothic m&amp;quot;,&amp;quot;游ゴシック medium&amp;quot;,&amp;quot;yu gothic medium&amp;quot;,&amp;quot;メイリオ&amp;quot;,meiryo,osaka,&amp;quot;ｍｓ ｐゴシック&amp;quot;,&amp;quot;ms pgothic&amp;quot;,sans-serif; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: 0.5px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;">５）家事関連費</div><div style="background-color: transparent; color: rgb(43, 43, 43); font-family: &amp;quot;open sans&amp;quot;,verdana,-apple-system,blinkmacsystemfont,&amp;quot;helvetica neue&amp;quot;,helveticaneue,&amp;quot;segoe ui&amp;quot;,&amp;quot;ヒラギノ角ゴ pron w3&amp;quot;,&amp;quot;hiragino kaku gothic pron w3&amp;quot;,hirakakupron-w3,&amp;quot;ヒラギノ角ゴ pron&amp;quot;,&amp;quot;hiragino kaku gothic pron&amp;quot;,&amp;quot;ヒラギノ角ゴ pro&amp;quot;,&amp;quot;hiragino kaku gothic pro&amp;quot;,&amp;quot;游ゴシック体&amp;quot;,yugothic,&amp;quot;yu gothic m&amp;quot;,&amp;quot;游ゴシック medium&amp;quot;,&amp;quot;yu gothic medium&amp;quot;,&amp;quot;メイリオ&amp;quot;,meiryo,osaka,&amp;quot;ｍｓ ｐゴシック&amp;quot;,&amp;quot;ms pgothic&amp;quot;,sans-serif; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: 0.5px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;">通信費、水道料金、家賃などは、白色申告の場合、その大部分が事業遂行上必要ですが、よほど明確に区分出来なければ経費とは認められません。ところが、青色申告の場合は、帳簿の証拠資料によって事業用であることが明らかに出来る部分の金額は、経費として認められます。</div><div style="background-color: transparent; color: rgb(43, 43, 43); font-family: &amp;quot;open sans&amp;quot;,verdana,-apple-system,blinkmacsystemfont,&amp;quot;helvetica neue&amp;quot;,helveticaneue,&amp;quot;segoe ui&amp;quot;,&amp;quot;ヒラギノ角ゴ pron w3&amp;quot;,&amp;quot;hiragino kaku gothic pron w3&amp;quot;,hirakakupron-w3,&amp;quot;ヒラギノ角ゴ pron&amp;quot;,&amp;quot;hiragino kaku gothic pron&amp;quot;,&amp;quot;ヒラギノ角ゴ pro&amp;quot;,&amp;quot;hiragino kaku gothic pro&amp;quot;,&amp;quot;游ゴシック体&amp;quot;,yugothic,&amp;quot;yu gothic m&amp;quot;,&amp;quot;游ゴシック medium&amp;quot;,&amp;quot;yu gothic medium&amp;quot;,&amp;quot;メイリオ&amp;quot;,meiryo,osaka,&amp;quot;ｍｓ ｐゴシック&amp;quot;,&amp;quot;ms pgothic&amp;quot;,sans-serif; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: 0.5px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;"><br style="margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px;">■青色申告を、ますだ行政書士事務所として、メリットを考えてみました。</div></div><div style="background-color: transparent; color: rgb(43, 43, 43); font-family: &amp;quot;open sans&amp;quot;,verdana,-apple-system,blinkmacsystemfont,&amp;quot;helvetica neue&amp;quot;,helveticaneue,&amp;quot;segoe ui&amp;quot;,&amp;quot;ヒラギノ角ゴ pron w3&amp;quot;,&amp;quot;hiragino kaku gothic pron w3&amp;quot;,hirakakupron-w3,&amp;quot;ヒラギノ角ゴ pron&amp;quot;,&amp;quot;hiragino kaku gothic pron&amp;quot;,&amp;quot;ヒラギノ角ゴ pro&amp;quot;,&amp;quot;hiragino kaku gothic pro&amp;quot;,&amp;quot;游ゴシック体&amp;quot;,yugothic,&amp;quot;yu gothic m&amp;quot;,&amp;quot;游ゴシック medium&amp;quot;,&amp;quot;yu gothic medium&amp;quot;,&amp;quot;メイリオ&amp;quot;,meiryo,osaka,&amp;quot;ｍｓ ｐゴシック&amp;quot;,&amp;quot;ms pgothic&amp;quot;,sans-serif; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: 0.5px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;">詳しい内容は、下記をご覧ください。</div><div style="background-color: transparent; color: rgb(43, 43, 43); font-family: &amp;quot;open sans&amp;quot;,verdana,-apple-system,blinkmacsystemfont,&amp;quot;helvetica neue&amp;quot;,helveticaneue,&amp;quot;segoe ui&amp;quot;,&amp;quot;ヒラギノ角ゴ pron w3&amp;quot;,&amp;quot;hiragino kaku gothic pron w3&amp;quot;,hirakakupron-w3,&amp;quot;ヒラギノ角ゴ pron&amp;quot;,&amp;quot;hiragino kaku gothic pron&amp;quot;,&amp;quot;ヒラギノ角ゴ pro&amp;quot;,&amp;quot;hiragino kaku gothic pro&amp;quot;,&amp;quot;游ゴシック体&amp;quot;,yugothic,&amp;quot;yu gothic m&amp;quot;,&amp;quot;游ゴシック medium&amp;quot;,&amp;quot;yu gothic medium&amp;quot;,&amp;quot;メイリオ&amp;quot;,meiryo,osaka,&amp;quot;ｍｓ ｐゴシック&amp;quot;,&amp;quot;ms pgothic&amp;quot;,sans-serif; font-size: 18px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: 0.5px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; padding-top: 0px; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px;"><p><a href="https://e-sol.tokyo/blog_articles/1554859837.html" target="_blank">https://e-sol.tokyo/blog_articles/1554859837.html</a></p></div>
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</description>
<link>https://ameblo.jp/e-sol/entry-12459278511.html</link>
<pubDate>Mon, 06 May 2019 06:34:50 +0900</pubDate>
</item>
<item>
<title>民法改正後の相続関係に関して考える</title>
<description>
<![CDATA[ <div style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: normal; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px; word-wrap: break-word;">～「相続法」の改正は段階的に施行されます。</div><div style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: normal; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px; word-wrap: break-word;"><br style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; word-wrap: break-word;"><span style="color: rgb(255, 0, 0);">東京都行政書士会のインターネット研修より益田個人が学んだ内容を、同研修資料を参考にしながら書いたものです。<br>必ず、法令を確認し、専門家への確認など適切な対応をお願いします。</span></div><div style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: normal; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px; word-wrap: break-word;"><br style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; word-wrap: break-word;">民法（相続関係）改正法は，高齢化の進展等の社会経済情勢の変化に対応し，残された『配偶者の生活に配慮する等』の観点か ら，「配偶者居住権」という新たな権利を創設するなど，昭和５５年以 来約４０年ぶりに相続に関する規律を見直しを行うものです。<br style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; word-wrap: break-word;">この改正法は，上記のとおり，２０１９年１月から”段階的”に施行されます。これは，それぞれの規定の内容に照らして，周知や準備 に要する期間がどの程度必要かなどを考慮した上で，できるかぎ り早期に施行されるようにしたものです。<br style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; word-wrap: break-word;"><br style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; word-wrap: break-word;">法務省としては，それぞ れの規定の施行に向けて，十分な周知活動を行っていくことを予定しています。<br style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; word-wrap: break-word;">※改正内容の概要については，ホームページ上の「民法及び家事事件手続法の一部を改正する法律の概要」をご覧下さい。<br style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; word-wrap: break-word;">&nbsp;</div><div style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: normal; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px; word-wrap: break-word;"><strong style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; word-wrap: break-word;">民法（相続関係）改正法の施行期日は，<br style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; word-wrap: break-word;">１ 自筆証書遺言の方式を緩和する方策 ２０１９年１月１３日<br style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; word-wrap: break-word;">２ 原則的な施行期日 ２０１９年７月 １日 （遺産分割前の預貯金の払戻し制度，遺留分制度の見直し，相続の 効力等に関する見直し，特別の寄与等の?・ ?以外の規定）<br style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; word-wrap: break-word;">３ 配偶者居住権及び配偶者短期居住権の新設等 ２０２０年４月 １日 になりました。</strong></div><div style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: normal; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px; word-wrap: break-word;"><strong style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; word-wrap: break-word;">その概要を弊職なりにまとめてまみました。</strong></div><div style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: normal; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px; word-wrap: break-word;">&nbsp;</div><div style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: normal; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px; word-wrap: break-word;">以降の詳しい内容は、下記をご覧ください。</div><div style="background-color: transparent; color: rgb(51, 51, 51); cursor: text; font-family: sans-serif,Arial,Verdana,&amp;quot;trebuchet ms&amp;quot;; font-size: 13px; font-style: normal; font-variant: normal; font-weight: 400; letter-spacing: normal; line-height: 20.8px; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; orphans: 2; text-align: left; text-decoration: none; text-indent: 0px; text-transform: none; -webkit-text-stroke-width: 0px; white-space: normal; word-spacing: 0px; word-wrap: break-word;"><p><a href="https://e-sol.tokyo/blog_articles/1555990340.html" target="_blank">https://e-sol.tokyo/blog_articles/1555990340.html</a></p><p>&nbsp;</p></div>
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<link>https://ameblo.jp/e-sol/entry-12459154883.html</link>
<pubDate>Sun, 05 May 2019 17:32:09 +0900</pubDate>
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