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02:38 法人成りと会社設立の違いは何？ うことは？ の想いを抱いて、起業家支援を２０年近く続けてきました。 私は起業家支援をする「ベンチャーサポート税理士法人」に所属する税理士です。 起業家の幸せ、苦しみ。 成功する起業のコツ、失敗する起業の共通点。 税理士はお客様の通帳を見るのが仕事ですから、リアルな裏も表も見てきました。 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02:23 そもそも何が創立費・開業費に該当？ 05:22 設立のどれぐらい前のものが費用として認められるの？ きました。 私は起業家支援をする「ベンチャーサポート税理士法人」に所属する税理士です。 起業家の幸せ、苦しみ。 成功する起業のコツ、失敗する起業の共通点。 税理士はお客様の通帳を見るのが仕事ですから、リアルな裏も表も見てきました。","preview":{"posterSrc":"data:image/png;base64,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00:56 会社設立が1日とは？ 03:17 実際に1日で作るためには？ の想いを抱いて、起業家支援を２０年近く続けてきました。 私は起業家支援をする「ベンチャーサポート税理士法人」に所属する税理士です。 起業家の幸せ、苦しみ。 成功する起業のコツ、失敗する起業の共通点。 税理士はお客様の通帳を見るのが仕事ですから、リアルな裏も表も見てきました。","preview":{"posterSrc":"data:image/png;base64,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03:46 自分で間違わずに作れるの？ 09:35 税理士セットの設立は得なの？ きました。 私は起業家支援をする「ベンチャーサポート税理士法人」に所属する税理士です。 起業家の幸せ、苦しみ。 成功する起業のコツ、失敗する起業の共通点。 税理士はお客様の通帳を見るのが仕事ですから、リアルな裏も表も見てきました。 起業の現場で学んだリアルな僕の知識や経験をお...","preview":{"posterSrc":"data:image/png;base64,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vs-group.jp/ 「世の中を変えていくのは政治家でも官僚でもなく、起業家」 この想いを抱いて、起業家支援を２０年近く続けてきました。 私は起業家支援をする「ベンチャーサポート税理士法人」に所属する税理士です。 起業家の幸せ、苦しみ。 成功する起業のコツ、失敗する起業の共通点。 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日本政策金融公庫の創業融資で必要となる、「創業計画書」の記載方法を詳細に説明しています。 公庫の融資を成功させるために参考になれば幸いです。 こちらからチャンネル登録していただければ、新着動画が表示されやすくなります。 / しいこと 01:20 実際の創業計画書 01:50 創業計画書の記載項目 02:17 １． 事業の見通し 12:38 ９． 自由記述欄 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起業家が最初に検討すべき融資として、日本政策金融公庫の創業融資制度についてお話をさせていただきました。 こちらからチャンネル登録していただければ、新着動画が表示されやすくなります。 / @公式ベンチャーサポートグループ 【📖目次】 00:00 オープニング 00:19 必ず知っておきたい 日本政策金融公庫の新創業融資制度！ ィール】 税理士・行政書士 森 健...","preview":{"posterSrc":"data:image/png;base64,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ためにも、無料相談では何でも聞いて頂きたいと思っています。 「設立時期が決まっていないが、気になっていることがある」「資本金の決め方、役員の決め方の基本は？」 「融資や助成金制度を利用したいのでサポートして欲しい」 など・・・ 会社設立や税金・経営の質問でなくても構いません。 仕事...","preview":{"posterSrc":"data:image/png;base64,/9j/4AAQSkZJRgABAQAAAQABAAD/2wBDAAUDBAQEAwUEBAQFBQUGBwwIBwcHBw8LCwkMEQ8SEhEPERETFhwXExQaFRERGCEYGh0dHx8fExciJCIeJBweHx7/2wBDAQUFBQcGBw4ICA4eFBEUHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh7/wAARCABaAHgDASIAAhEBAxEB/8QAHQAAAgMBAAMBAAAAAAAAAAAAAAcFBggEAQMJAv/EAEQQAAEDAwIDAwkEBwUJAAAAAAECAwQABREGEgchMRMYlBQiQVFUVmGV0QgVcdIWJDI1coGRUqGxssEXIzM0QnSSorP/xAAaAQEAAwEBAQAAAAAAAAAAAAAAAQIDBAUG/8QAKhEAAgIBAwMCBQUAAAAAAAAAAAECEQMEITESQVEFIjJhcaGxE2KBkcH/2gAMAwEAAhEDEQA/AMZUU/8Auh8YfY7L8yT9KO6Hxh9jsvzJP0oBAUU/+6Hxh9jsvzJP0o7ofGH2Oy/Mk/SgEBRT/wC6Jxh9jsvzJP0o7onGH2Oy/Mk/SgEBRT/7onGH2Oy/Mk/SjuicYfY7L8yT9KAQFFP/ALonGH2Oy/Mk/SjuicYfY7L8yT9KAQFFP/uicYfY7L8yT9KO6Jxh9jsvzJP0oBAUU/8AuicYfY7L8yT9KO6Jxh9jsvzJP0oBAUU/+6Hxh9jsvzJP0ooD6JyX2Y0Z2TIcS0y0grcWo4CUgZJJ9QArPd8+1PYWm5yLLpyfLdbUEw3X3EttPDPNasZUkekDGT8KaXHhUscH9TtwUrXJegLZbSg+cor80gfHBNZb0LwxYcjzImoFNJnSo+1lCCpSoauShnCdhXjBKd2Qkn15ri1WoeN0j0tDpFnTcjRPBrjVp3X6EwHgm0X0DnCddBD3xaVy3/w8lD1Ec6s+qv0n+92EWa8xYzDzasNuRwvBT1O7B65HL4VkiPwqad1hbIhuLjNukzm2Xy204HGEHducQtSQCjcnaFdRuGc9TsN+IxAfs8GK32ceOw400jOdqUoSAP6CtNLmeSLsw1unWCW3cgA3r4vdgNT2rtdu/s/JRu25xuxjOM8s9K8No164ra3qe1LUUhQCYoJIOcHAHTkefwqgI4aarPGR7Ve2Cm2quRdDhnOKkdgUEE4/i2jsydu0Yxnpx6R4VanttoulnkqUy3MsHkCJH3ikspe7d107WEpwhP8AvQEqH7B3KAOcV02cQzm4/EFxIU3qO2rSRkFMQEEesYT0rw4zr9pJU7qW1tpT1K4oSB+OR+FVDQ/D25wOHCrBeLVDmSYskuQYbs8tRdp5YKo6dxAScef2hJSDyzy6Tw/vkWz2UGXDvCrZMclLsklxxMBe93egNqVlQUyP+GXApGc+ak7SlYLN2HEDdt/SW2bvV5KM/wCFefJ+IOwr/SO27B1V5IMf121Vb/oXVErjZE1jEXblxo/YpYluOBDkVoKHbtlnsz2xWgKSFlQUncMEAEHmi6B1KjSc60v2vTZuD1pkwmLo3LeDqSvfhC0FBCgoq85YIwFHkcc1guYY4gEkDUls5df1Qcv/AFo8n4g+8lt8IPy1D8L9LX6yak1Ndb1FtbP3o80pryOY+7yQnbzS4SEg8iMHI5jAGKv4BPQE/gKmyLKx5PxB95Lb4Qflr8PI18yELc1HbylTqEHbDGfOUE56fGrXsX/YV/SuO6giO2CCP1lj/wCqKWLJ8Zxz60V5oqC5y3SBFuUFyFMaDjLgwpJrPWnNR2i/mU5aZqTKZWtpyK6vs1J2qKd23mcHAIPPrg86fGsr9F0xpW56gmJK2YEZb6kA4K8DkkH0EnA/nWd+Hs3ROvZN/vbemIenL95QgrXGdU4XGnDlSsHCQSQoKwBk4Ncmq0bz+6PKPR9P9Rjo5P8AUftY09DaXdlzhcZ7RMVJCwh3PnLHTb05D1nr0q6Xn98W/wDgf/wTSekcfY1r4pDSrsKO7YWnW4a54cIcbc6FZHQoSSAeh5E/CnDef3vb/wCB7/KmtcGmWnj0o5dVrJauXXL+BX8Q73eLdr+ATKg+Sx0KdijtSENDkHVyADk4SFYA9Yxkiox9y/tW/VOomdVOW+5tHymRbWEBxKGzya85XTKefIdMZ5mvzryxSZmv3lpsrYTJlLbZWuOT5QoRc7lH/qG/AHTnXZrWK0xZY8duz3ZOobpY2YAjsN7mUgKTneRnzk7cfhivm8ryOeWTuk3W75qlX2peD6fCsUceGEatpXsntdu7vbm353LTerZeb9EsinL2u32YQ0vXFbL3ZPOrKAR52MBPr5+k8ulV3Sl0lxoetG4N2mXGx2+Kswpb6ypSXNhyEr9IH+gPLNdXEC2X+Q9YbW1ZJd1ssOMhUuOw8Gw+4kbQlRPoGAf5mp/T8y9yLZMt7Wjm7EGYx8kTIWlTC15wEFKccvXXb0uWfumu9N37f6r8s4FJQ0y+Fp9riq93Plt/TZC901PtDkC2vXbWOrmH3ggOvbl+ShzP7G8j+R6+nnVx4uxJ8WzTdRwdQ3SGthttKIrD21kkrAzy55O7+4VF31zV2odKjSa9GOQH3ChD0oqQmK2EqyVIA6fgM9TjNSeuIVxvMi1aJiRZAhJSy/PnLThstN8toPpUSOnrx8TWEINYJwSb2VOpJ9W67vtz4N5zT1OPI2lu7VxkulU72XfhLnwVH71hMxQ/K1VxDZASN6jHwgE/E+jNWTX0VDDmjbVNvU5MRx9xuRLVK7JxadgO5axyzXv4pTZt2Yc0bbrNcnZD7rBMjs/1dDe4Kzuz6MY54xg108RYDM7U2jokmMJUUznEuoUjcgp7MftfDl6as8TjHJBb10q9+erdcv5FY5lKeKcl031utnt07PZL51fgqdptmn39T3+FJ1TPRCiJaMNf3wR2hUglXnZwrB9XSrZw1eef4aWl191x5xUpGVrUVKP60PSeddGo7Fouy2dyfJ0vEcbThGI8LtFAq5A4Hoz6a9PDiM/E4a2hmSy4y55Q2oocSUqAMkEZB6cjXRo8EsGq6XXEntfdqr/COfW6mOp0bmr+KK3rtF3VeeX9Rl0UUV7R4YrPtUyVMcFLshJx270Zo/gXkk/4VkzQmppWj74q5IjLeS9Ecb7Pl524eYrn6AsA/gDWs/tVMF7gpdVgZ7F+M4fwDyR/rWO9RT2Jka1MstBIhW5qM4oHBcWFrWok/Dfj+Vb4uDHJFS2ZM6f0fcdQaG1RrEv4bs5aLqSMqeU4rzzn0bUncfxFaK0/xo0U3pTTMi935Cbgxbymc0hpx1xDgQlJyEjqSknr6agvshybXetE6o0RPZbV2qy66OinmXkBtX/iU4+G4VZE8IdKaSnokQNEu31iM0XHJM+alwE4/sK83ljP7PPNRJpumWiqWwx4l3ZluoERt15lxCVpdSPNUFAEH8MHOakQSBgE4qqad1JdLxYIF1s2k3XbbLjoeiLRLaQlTShlJCSAQMY5YFd/3jqb3OkeParCMWrtmknF1SonKKg/vHU3udI8e1R946m9zpHj2qtRQnKKg/vHU3udI8e1R946m9zpHj2qUCTuktMC1S5yyjZGYW8rtHOzRhCSo5UeSRgdfRSfb4v3+NoubqW72JiJHhx+yeWy8lxpEpaEOoCyVAgJbcTlIySsKTyO0FluTtRuNqbc0W8tCgUqSqayQoHqCD1Fcyk3NUNcNXDxlUZxanFsl6OW1KV+0opxgk5OT1NKAqNecbtU2DSsC5x7TbW5blwdiSS/HdLKQEIW2chfmLIUoqQVEoIKTzSSWpo69y9R8PbHfZ7SGpU7yd5xCEKQkEvJ6BRJxjBHP016k295MeLHHDGF2MRSlRmt0XYyVHKihOMJJPMkda9cW73B6S/p+26RLDtsVHdejtSWkJZSpe9AAAA57FdOnppQGRRXgdPVRUFyr8WLIjUXDm92VyUiKJMYgPLSVBBBCgcDrzA5V87daRpln1VdrK4+8pMSUpobk7NwBylW3JwCMEDJ6inlcvtm2OdAeiuaOuxS4gj/AJ1sc/R6PXiswah1s/fL1Kus1lXbSHCspSrkgEk7R8BmphKSlXb/AElxg4fuv7Gg/sW3mWzxwaiOPrWidbJLJBPUp2OD/Ia2vfv3HP8A+2c/yGvmTwc4ow9B8Rbbqly2SZTcRp1C2kOpSpSltqRkE8gOdP6b9tGzSIMiP+h90HatLbBMxvluSRnp8amTtlYqh2cEV61/2O6Q8hjaeVG+5YvZF198LKeyTjcAgjP4Vcd+v/ZdMeIkfkrJfD77XVp0xoSxacc0pcn12y3sxFOolNhKyhITkAjkOVTnfXs/uddfGNfSqkmmN+v/AGXTHiJH5KN+v/ZdMeIkfkrM/fXs/uddfGNfSjvr2f3OuvjGvpQGmN+v/ZdMeIkfko36/wDZdMeIkfkrM/fXs/uddfGNfSjvr2f3OuvjGvpQGmN+v/ZdMeIkfko36/8AZdMeIkfkrM/fXs/uddfGNfSjvr2f3OuvjGvpQGmN+v8A2XTHiJH5KhuHhuZ4l6zN3RCRK7C25ERa1N7dj2OagDmkB317P7nXXxjX0qGtf2vbRD1bfL3+idyUm5NREJQJTeUdilYOTjnnf/dQG2qKx9317N7nXXxjX0ooDFNFFFAFFFFAFFFFAFFFFAFFFFAFFFFAFFFFAFFFFAf/2Q==","isBase64Poster":true},"target":"_blank","position":"10","reqid":"1765582011142339-7639313842953346142-balancer-l7leveler-kubr-yp-klg-306-BAL","isAdultDoc":false,"relatedParams":{"text":"会社設立にかかる費用について","promo":"pumpkin","related_orig_text":"会社設立サポートチャンネル【税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節税のひとつの手法である旅費日当について解説します。 こちらからチャンネル登録していただければ、新着動画が表示されやすくなります。 / ンチャーサポート税理士法人 梅田オフィス代表税理士 1977年生まれ。 奈良県出身、大阪在住。 神戸大学経営学部を卒業後、電機メーカーを経て27歳のときに税理士業界に転職。 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役員報酬の決め方について解説します。 こちらからチャンネル登録していただければ、新着動画が表示されやすくなります。 / 士 1977年生まれ。 奈良県出身、大阪在住。 神戸大学経営学部を卒業後、電機メーカーを経て27歳のときに税理士業界に転職。 大阪の個人会計事務所で2年間勤務をした後、2006年、ベンチャーサポートに入社。 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00:47 税金の面から考えると？ 02:36 経費の面から考えると 05:35 社会保険の面から考えると？ 家でも官僚でもなく、起業家」 この想いを抱いて、起業家支援を２０年近く続けてきました。 私は起業家支援をする「ベンチャーサポート税理士法人」に所属する税理士です。 起業家の幸せ、苦しみ。 成功する起業のコツ、失敗する起業の共通点。 税理士はお...","preview":{"posterSrc":"data:image/png;base64,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【1988年創業。 それがベイヒルズ税理士法人です。 1988年の創業から25年を経た2013年1月、 私たちは「導く旗」を経営理念に掲げ、 法人組織として新たにスタートしました。 のり、 お客さまの発展と安定経営に貢献いたします。 みなさま、どうぞお気軽にご相談ください。 【更新日時】 不定期更新 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会社設立0円サポート https://kigyou.tszeiri.com/akita-zeir... 税務調査サポート https://kigyou.tszeiri.com/akita-zeir... ※秋田市、東京を中心に全国対応 ===== ◆坂根崇真のプロフィール 1992年、愛知県生まれ。 株式会社坂根ホールディングスの代表取締役であり、秋田税理士事務所の代表税理士です。","preview":{"posterSrc":"data:image/png;base64,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","isBase64Poster":true},"target":"_blank","position":"18","reqid":"1765582011142339-7639313842953346142-balancer-l7leveler-kubr-yp-klg-306-BAL","isAdultDoc":false,"relatedParams":{"text":"秋田税理士事務所の予約方法","promo":"pumpkin","related_orig_text":"会社設立サポートチャンネル【税理士 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「現金で売上金をもらったときに渡す領収書はどう書けばいいのか」についてお話をしています。 普段、現金取引をメインで行っていない起業家の方は、意外と領収書の書き方をご存知ありません。 知らないと恥ずかしい知識ですので、ぜひマスターしてください。 こちらからチャンネル登録していただければ、新着動画が表示されやすくなります。 / @会社設立サポートチャンネル税...","preview":{"posterSrc":"data:image/png;base64,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ベンチャーサポート税理士法人のお客様向けに毎月配信されている限定動画を一般公開しました。 「消費税とインボイス制度」「どんな手続が必要か」「経過措置とは何か」について、わかりやすく解説をしています。 動画内でご案内しています、登録申請書と記載例のダウンロードは下記からです。 費税の仕組みとインボイス制度 01:43 消費税の仕組み 03:00 インボイス制度...","preview":{"posterSrc":"data:image/png;base64,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コンセプトに、主にプロフェッショナルを目指す方へのキャリアアドバイスと転職支援を行っている会社です！！ 務の人材紹介に特化 2016年3月：大阪支社 開設 2017年3月：名古屋支社 開設 2016年10月：会計プロフェッショナル向けメディア 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家でも官僚でもなく、起業家」 この想いを抱いて、起業家支援を２０年近く続けてきました。 私は起業家支援をする「ベンチャーサポート税理士法人」に所属する税理士です。 起業家の幸せ、苦しみ。 成功する起業のコツ、失敗する起業の共通点。 税理士はお客様の通帳を見るのが仕事ですから、リアルな裏も表も見てきました。 起業の現場で学んだリアルな僕の知識や経験...","preview":{"posterSrc":"data:image/png;base64,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令和5年1月10日からスタートした、コロナ融資（ゼロゼロ融資）の借換保証制度についてご説明をします。 まだ詳細が出揃っていませんが、実際に銀行に話を聞いた内容をベースにお伝えします。 こちらからチャンネル登録していただければ、新着動画が表示されやすくなります。 / にヒアリングした内容 02:03 借り換えの内容 03:21 猶予期間をどれぐらいにするか 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今回は会社設立時に役立つビジネスフォンの選び方をご紹介！ 既に設置済みで、これから増設したい方も必見です！ す！ 運営会社 株式会社サザンプラン https://thousandplan.com/ #オフィス電話 #固定電話 #ビジネスフォン...","preview":{"posterSrc":"data:image/png;base64,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日商簿記３級に出る株式会社の設立・増資・配当金について説明します。 「株式会社とはなにか？」 」について、わかりやすく説明しています。 こちらからチャンネル登録していただければ、新着動画が表示されやすくなります。 / @ch-xp5ck 【📖目次】 00:00 オープニング 00:10 株式会社って何？ 02:08 株式の発行：「株式を発行してお金を集める」...","preview":{"posterSrc":"data:image/png;base64,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１． 賃上げ促進税制について ３． 交際費の特例措置の拡充について こちらからチャンネル登録していただければ、新着動画が表示されやすくなります。 / 近畿税理士会北支部所属 ベンチャーサポート税理士法人 梅田オフィス代表税理士 1977年生まれ。 奈良県出身、大阪在住。 神戸大学経営学部を卒業後、電機メーカーを経て27歳のときに税理士業界に転職。 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日商簿記３級に出る分記法についてです。 分記法と三分法の違いを、考え方と仕訳の面から説明します。 また、簿記３級の試験に出題される場合、どちらの方法かの判断方法も説明します。 ます。 ・ 勉強法 【プロフィール】 税理士・行政書士 森 健太郎 近畿税理士会北支部所属 ベンチャーサポート税理士法人 梅田オフィス代表税理士 1977年生まれ。 奈良県出身、大阪在住。","preview":{"posterSrc":"data:image/png;base64,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日商簿記３級に出る商品有高帳について説明します。 具体的には「商品有高帳とはなにか」「作成する理由」「記載方法」「先入先出法」「移動平均法」について、わかりやすく説明しています。 商品有高帳の見方 03:28 商品有高帳はなぜ必要？ 移動平均法の計算方法と記載方法を学べます。 理士会北支部所属 ベンチャーサポート税理士法人 梅田オフィス代表税理士 1977年生まれ。","preview":{"posterSrc":"data:image/png;base64,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１． インボイス制度に有利な規定ができます。 ２． ４. 相続税の鉄板節税が不利になり、逆に贈与税が有利なります。 こちらからチャンネル登録していただければ、新着動画が表示されやすくなります。 / ④相続税の鉄板節税が不利になり、逆に贈与税が有利になる 13:50 まとめ 【💡動画を見て学べること👨👩👧👧】 ・「大綱」とはどういう意味かについて。 ・ 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住宅ローンの査定では「継続的な収入」が査定ポイントになります。 一般的には「公務員＞大企業の会社員＞中小企業の会社員＞自営業」の順で評価されるようです。 資金として求められることもあります。 ベンチャ ーサポートでは、不動産担当者が 「住宅ローンがいくらまで通るか」を事前に審査し、税務担当者が役員報酬の決定等 連携して提案していきます。 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談はこちらから https://www.career-adv.jp/job_search/... ※ご案内できる求人がない場合もあります😭予めご了承ください🙇 - 【関連動画】 ・経理スタッフからcfoまで！ 経理職に求められるスキル一覧！ • 経理スタッフからcfoまで！ 経理職に求められるスキル一覧！ 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いろんな事を語り合う健全な温泉愛好会です｡ トークの中心は､旅や温泉の話と､男と女の話｡ 大自然の中で裸になって､お互い本音で語り合えるから人間関係が深まります｡ そこが､このサークルのおもしろいところ｡ 全国各地の温泉地で定期的に開かれるオフ会では､ 常時男女20〜30名位で温泉を楽しんでおります｡ 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ぜひぜひ、チャンネル登録よろしくお願い致します♪ 【もくじ】 01:04 簿記1級と簿記論の違い 05:04 簿記1級と簿記論はどちらが難しい？ 場合もあります😭予めご了承ください🙇 - 【関連動画】 ・会計事務所のお仕事とは？ • 税務申告からコンサルまで！ 会計事務所のお仕事一覧！ ・ 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がんの予防をしてくれるものがあるぞ。 ウペンギン バッグbook https://amzn.to/3rCHmFk 【チャンネル紹介】 ブラック企業で働くペンギンと同僚のパンダ、上司のモニターの日常を配信してます。 人気になれば、グッズとかも出るかもしれないので応援お願いします。 コメントか #テイペン でツイートしたらペチペチするぞ。 【使用している音楽素材など】...","preview":{"posterSrc":"data:image/png;base64,/9j/4AAQSkZJRgABAQAAAQABAAD/2wBDAAUDBAQEAwUEBAQFBQUGBwwIBwcHBw8LCwkMEQ8SEhEPERETFhwXExQaFRERGCEYGh0dHx8fExciJCIeJBweHx7/2wBDAQUFBQcGBw4ICA4eFBEUHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh7/wAARCABEAHgDASIAAhEBAxEB/8QAHAAAAgMBAQEBAAAAAAAAAAAABgcABQgEAgMB/8QAORAAAQMDAwMCBQIFAgYDAAAAAQIDBAUGEQASIQcTMSJBCBQVUWEjMhZCUnGBJJEzNkNEcnWhs9H/xAAcAQADAQADAQEAAAAAAAAAAAAEBQYHAAIDCAH/xAA4EQABAwMCAwYDBQgDAAAAAAABAgMRAAQhBTESQVEGE2FxkbEigfAHFCMy8RUkNDWhwdHhUpKy/9oADAMBAAIRAxEAPwD49aJselWtOuaDBpkmouXMiIXJUQPrUwmEhwoAVwE5Sc/bJ8edUds1Zb1rPypdt02p1Ni5oERuOimRm/mIzz7iC22sLKdy+2UhRxt9PJ5UTqoWnVpNvzKvVY86bbDj5kGWEx3EcoDSnu2tCnO2UpAKx7ZOCk515gW6xDibqTJdaitSGprjbMeKlJW3gNuAhnAUnjafbHtrIF/uFkhp5BBJBBMjGMTEjGPnyqtVpb9y+tTDiVJk7H0rpqM7p7Eua3ZFTtum23Qp1NqL85qswUx30OsLZQlJyc5ypYATnd7Z40O9VpNDgU6l3JbdMoUGAuNHkSKdPpDPeYaW8lAdlbnO6hopJ2hpBVkHn7Ht4W7NlN02sLq06bJjgKjOyo8V5cdSsbijcz6TwDx9hqjhUVy6663Jrc5+oVGnuhLDr8OI44yN2cpUpkkYOT/86RWV0yjgfKyQmQoFRIOTAgp3ggcRMiBA68To944yp1JEDxyKUl93RKpd5XDSqXb1vLZptYW002ijocWWEOKBbOM+RtJ3YJ9vbXLd1w1Kn3PWIMWLbkYsS5Py0dVHbKkMtLfBQVFPn9L359PJGdMXqAy/QY61V2S5J78/5htgRoiVPvJJIeUrs5yMk5OfOPfQJMvi13a1HptbiyFGpSd8l1TERZDil7+4oljcRvUpRG4eT55GrjTUC4ZQtDQOOuTtnI8D675rzf0O9ab70qHBMTOJ6fpRX1atKlTnm6CzUKfRGJN2LjiRKc2MRGUsqPk+PfA9yQONBkLpPCm9PWqnEdqaqi9cX0xuU62hqP2+1uGW1KCgc87yduOPOrnrNT6h9IhypwdmKfrClK+ZkIQXFlC8ncAEgekc4A412Uq8rXj23RbCbuCLBnioLqz9WQSYUaXtCGmC4lAUU7AdzqRhKiMFSckNuzbak2QS5uCd/wDdML1DzHAhK+IgCYyMDqPSir4bKfTqVSL8p1Jqwq8KPKDbUwR1M94BlXOxXI5yP8a9dbVyaVZdbr9Kp6Hqga4Ii5S4aHwy2pDSEklSvRgq9O1KvURxjOuv4cobK3L/AIUN+kFC6lsS5BkLXDBLaslDjg3FGc4J9vGRg6aKbDXVFyXE1afHjPSm5fbDrJZMlGwpUgKbUQQpCFA5wCM6R6g06u/JaEwoEjkQAJHPrUBdvJb1N1SwTIjbnCay5WLnqosOnVlliltSXKw/CdQac0nc2y22SDwclRcHsCMHzkYr512ViF0nYqzCKO3LkVR+ImS3T0oWoJaQf2FJ/aSSVDkZwRxxpGb0zo64fy89+S2hqQ44407HiupDrh2uKA7J3LUccjk8DVfSrFohpSxWHIdGS6p9KWJEmEtSkJSGjuSzGKUrKNoKdxUAcEnRll3jhKGmgooUeKDHMwmSADiOZ/qDXvbPJuQS2k+lIquXfNZ6cUyrtfIt1SU9KbUpunsKS72+0dpCsKSpIUo5SlaVAnnOMcEi76rFoFo1BYpK1VB2QqaXYDSUgIXhIUU8hO0buMEgn8a0tdnTOkQqFJqtdEh6loQuU9IYhxpISD6lqU2IwcBOMnaD+dUlO6f2XPosOoQJTEqlvtByA6mJEKFIX7gKY4JPGODxjTiw0y4fIa4UhUqMEnYzgK4IMSDgnblsAb/UmLIcTqDG0wI9/ehnpvIFQp1jVWRTIUKpOSZMWW5FSUiQWlsgLUPYk5JA4BJxjU0b0K2o9Nm0SoRZAXRqVKJSw5Ijo7KFrCnH0sNtpOwkZyTnBKsY51NVOgNu6dbKZeIJ4lHBJEFRIEkTgY9sVNa7Z/tFxt5HwjhGCM7nxqsqE27E/E23a6LjH8NLmpjroX1FsIEX5dI2dgkHBGVbQD6STxjkttCgoRS0RIhQzJjpXHfQrlLi2lqbUT9iSkk/315etKmL+KgVBdOqrs0siqfUQNrDZDPZQxnbzkBaiM88cenJuYsqnUu6arSqlJ+SmP1KQ7FbfSUF5Dit4U2VD1pJUc7c4IOcazn7SLdxemodaBJSrkJwQZnwkCtI0i4W0tSUncesV97hWzAttx+fKjQ0RUJU+8+4G2gkHzuPA0oLX6jdNY10P7L6o6VSHs4X3EpTnOR3FJCMZPnOlR1tuOp9XuqDdsxbgYptsxKmmnRFyCQwtwLShyS4fB5V6QfbgYyokivHoh0gpdmTXBcVyR5sVhbn1FxlpEVbgScZbPr2k8ABWeffQGhfZ639ym9cUFrEkJgRPLIMn9PGiRrz7KVNtAcJ3nnVt8S7LbdfpVTS6lcSdGWWnQsKbWRtyUkcH07fB0krCl00dZGl1aiN1gelUZpxwpSlaVBzdgA7v2kAfc6v+h9/29SazAs+5URapZ1Te4jzR3k0x8nCHklQGwHOFpHA5UD4zp6JY1j0aU9VrOtaEue4OwqQl1a20Nk/qBBUSkEjI9P+450379zQ1JtFNrdPDCVJAiBgSZwQIn1HSmY1cX+nt2PCE8Cp3wck59fGkL8QF3xLks2Gy3FajyGZbbjuEjK1KS9kAjwlOBweTn8aKWLSaDl6Fm26BLQqhxGIrkid2GXllmKpBOMJDqwe4FBaCpSyn1DcRV9VbSpblTo8GoJ+lIlVVIfKF7trOFFRSFclXsPVgkj++jq5fh0tGsXk7IhvS6PT3JaWRAibVISlLrrRIUtRVkhrd+N+AONPtMV3jPEBHgcGvy+KGSlJVA6jI3HQ/XOhz4OUIXZl1NuOJbC5KEAkZyS0rgAeT+NOqL1SpUDqHJ6chju1GmUj6gp8gYBKk4ZA/r2rSrPjn8aUvw3N0ijKuymvKTEj/UW1xy1NRLbQkoyE/MNjYr29XHj750rOrlTn2P8AFY/ey0uP06NMp8hzYsf6mMtlIKB7EENuJ+2RqfZsnbjWHG1FSQUkgxAMFIkGMxz8ekVK3xtTfOqBBUCJztIED2rVNduSkUu0X7nqchbkNovNSMt7UoJaXgMp4KlqILYUs/z5wORrKzvUOPUqzb8qoUJ+NCpSnC6mFJUpUjIAQVb+CUpSkecccbRga1/cFp2n1UsNVLp1YS1CfUmSgIaw6y7gKa7jaiFDAKiUqAJ3e2NAdx/DrG/huRSqLCbFQjtB2HVVylbpTgA3tPNn0ISrOElI9JTyTk5qPuhZaDVskBIGw5/r151RaHdaZbOFbpUkkgCB+UdTnryzttVv0bvD+Kn/AOLo1VdpNJUr5RdMdWuQ64tsJSEIAO0E4SvCU7v1F5JH7be56em2owRSoUFqmt9xuAOydranMqS2NnDakrKsBQwRgA541R9A+mly2hadYdrELs1SS0pcNhKkqVHKvSsZSSNyw22Tg+AB99eY9Kr1BiNQa5JZkRKtVIzC+8sqdTiQhQUhHhWFAA5IxkEZPGih3ig2cpO8iJGIIyDuCRt5ZyFOo6ZZPquPxApKVCAZ+IScjyP1FDlOoFuj4unWhUXVvJcVGchKpf6a0inIQEd7f/QoH9vsePfU0wItMpkX4m5Ur5O30pkQkuofRJ/1nzmxSSlSN/P6ZJHpxg5znxNFBQO1LltqRHEInPyqmqN70pPxVQaOqioM5tKqcuUJJG0rbC0K2bM7sZSfUQQU+Ma4b2dpkC8L3qRYVNroW4KcyhlTzgcEZGzaADs9WOTgfnRTHbkv9ZJ0VKLbcejVdExhx4MKkuxDGSl9pIDfcQtpxTboVuyrugeDqouC5KLSLkrqajUosVb9UfUre8EbG0IQkuKOeEjbjPknAHOkmv2wuLYIMxxA45xOD4daZaTl5QmJBH9RWMaP0Tv6sU0CEqmGep076PJqSI0sEcBex0pSsH2KVE/fGiBj4dOtVRShNfjR6TBb/wC4qtZa7TY+4CVrV/sNP2xq7Qb1qaooqlMuRuG2rJdRlaTu4UjclKtoGATyc4OedWV+USiwobEl6dWolPdkssSosd0uNrQteCcuKyg/jJB+2uDV1JPAtOaLVoqSZSox5Sf7Um7F6O2fCrcCODPutyLKQ7UKg1HWIaAnP6TbeCVjJG5ayPAwkc60S5Cq78pC26iIsNAACYxUgobGeMH088ZJ8BIxrtZXCh0pCYzTMSnsNbm2mh+m2gDORjz+TyTqqj1Ok191yMhtmQy0juuGSwShTf8AWCeABg/ux48aTv3Tlw4VnamrNq0w2EAfXjQB1crlt1p2jUx+prEOJVkKkS2YnzSeGnM7E/tWc7R/c55wdfsXqHXF0lNfYbuGSFSdjQ+mtBDkz5t1Yj7kozuWw7vyB6V5xkHbqp6qXCqsUFh6nU5hmkwaohpglKgp5ztLOcJwEpCcEDzyPHI0xTBaiX0mI5LkN2qYaaW3O7mApktl1DXcHKiXBtCuVKA25PI0bp6yElKTsfenTluybZtxaZ/Mf+pEgYmTIx4edBXT/wCkG9rrdZlzo9PTNbcKjBREeCEgBaVMpCUJKfVu4GQgqxk41239bVvVGZBnXPZcdqoQ5a20LShbasN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https://works.utoniq.com/artists/roco... こんにちは！ ろこ、まこ、あこです！ 8/24の15時頃からチャンネル登録120万人カウントダウンライブ配信をします！ ▼ろこの個人チャンネルはこちら！ ろこ Roco / @rocoroco ▼３姉妹が公式チャンネルとして出ているチャンネルはこちら！ 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年末調整 超かんたん解説！ 01:17 給与所得控除が変わります 06:02 ひとり親控除とは！？ この想いを抱いて、起業家支援を２０年近く続けてきました。 私は起業家支援をする「ベンチャーサポート税理士法人」に所属する税理士です。 起業家の幸せ、苦しみ。 成功する起業のコツ、失敗する起業の共通点。 税理士はお客様の通帳を見るのが仕事ですから、リアルな裏も表も見てきました。","preview":{"posterSrc":"data:image/png;base64,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日商簿記３級に出る商品売買の仕訳についてです。 掛取引（売掛金・買掛金・クレジット売掛金）についてわかりやすく説明しています。 前払金、前受金の考え方も説明しています。 動画を見て学べること👨👩👧👧】 ・基本的な商品売買の仕訳が学べます。 ・ 売掛金や買掛金の仕訳が学べます。 ・ クレジット売掛金の仕訳について学べます。 ・ 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法人設立を決めてから実際に設立が完了するまでの流れの全体像を解説します！ ー 【会計事務所SoVa(ソバ)】 会計税務だけでなく労務・登記の課題にも対応。 月額たったの29,800円〜のバックオフィス丸投げサービス。 給与計算も記帳代行も書類作成もSoVaで！ 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相談】 疑問や不安のすべてを解決するためにも、無料相談では何でも聞いて頂きたいと思っています。 「設立時期が決まっていないが、気になっていることがある」「資本金の決め方、役員の決め方の基本は？」 「融資や助成金制度を利用したいのでサポートして欲しい」 など・・・ 会社設立や税金・経営の質問でなくても構いません。 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日商簿記３級に出る利息の計算について説明します。 借入金や貸付金の問題では利息の計算をすることになります。 受取利息や支払利息をどのように計算するのか、仕訳はどうなるのかについて説明しています。 01:16 利息の計算式の意味 01:50 金利の計算の具体例 03:35 利息の計算式の意味 【💡動画を見て学べること👨👩👧👧】 ・元本と利息につい...","preview":{"posterSrc":"data:image/png;base64,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