{"id":514,"date":"2023-08-06T18:45:15","date_gmt":"2023-08-06T09:45:15","guid":{"rendered":"https:\/\/alwasiq.net\/jp\/?p=514"},"modified":"2023-08-11T16:49:45","modified_gmt":"2023-08-11T07:49:45","slug":"losscarryforward","status":"publish","type":"post","link":"https:\/\/atrad.ae\/jp\/losscarryforward\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u53d6\u308a\u6271\u3044\u306f\uff1f\u3010UAE\u6cd5\u4eba\u7a0e\u3011"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u3092\u7d4c\u55b6\u3057\u3066\u3044\u308b\u3068\u3001\u696d\u7e3e\u306b\u3088\u3063\u3066\u9ed2\u5b57\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308c\u3070\u3001\u8d64\u5b57\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<br>\u6cd5\u4eba\u7a0e\u306f\u9ed2\u5b57\u306b\u306a\u3063\u305f\uff08\u8ab2\u7a0e\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\uff09\u5834\u5408\u306b\u3001\u305d\u306e\u5229\u76ca\u306e\u91d1\u984d\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u304c\u304b\u304b\u308b\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u306e\u3067\u3001\u9ed2\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u7a0e\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u8d64\u5b57\u306b\u306a\u3063\u305f\u3068\u3057\u3066\u3082\u305d\u306e\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u304b\u3057\u3001\u8d64\u5b57\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3067\u3082\u7a0e\u8ca0\u62c5\u304c\u904e\u5927\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u306b\u4e00\u5b9a\u306e\u6551\u6e08\u63aa\u7f6e\u304c\u3042\u308a\u307e\u3059\u3002<br>\u672c\u7a3f\u3067\u306f\u3001\u904e\u53bb\u306e\u8d64\u5b57\u3092\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u51fa\u6765\u308b<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">\u7e70\u8d8a\u6b20\u640d\u91d1<\/mark><\/strong>\u306e\u5236\u5ea6\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7e70\u8d8a\u6b20\u640d\u91d1\u3068\u306f\u4f55\u304b\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u4e00\u8a00\u3067\u8aac\u660e\u3059\u308b\u3068\u3001\u3042\u308b\u4e00\u5b9a\u671f\u9593\u306b\u304a\u3044\u3066\u640d\u5931\u304c\u51fa\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u640d\u5931\u3092\u5c06\u6765\u306e\u6240\u5f97\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u3067\u5c06\u6765\u306e\u7d0d\u7a0e\u984d\u3092\u6e1b\u3089\u3059\u52b9\u679c\u304c\u3042\u308b\u91d1\u984d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3092\u8003\u3048\u3066\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">1. \u4f1a\u793e\u8a2d\u7acb\u5f8c\u3001\u6700\u521d\u306e1\u671f\u76ee\u306f\u8a2d\u5099\u6295\u8cc7\u3084\u652f\u51fa\u304c\u91cd\u306a\u308a\u25b350\u306e\u640d\u5931\u304c\u51fa\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2. 2\u671f\u76ee\u3082\u55b6\u696d\u6d3b\u52d5\u304c\u601d\u3046\u3088\u3046\u306b\u632f\u308b\u308f\u305a\u3001\u25b3200\u306e\u640d\u5931\u304c\u751f\u3058\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3. 3\u671f\u76ee\u306f\u8a2d\u5099\u6295\u8cc7\u3084\u8ca9\u8def\u958b\u62d3\u304c\u6210\u529f\u3057\u3001500\u306e\u5229\u76ca\u304c\u51fa\u305f\u3002<br><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u3082\u3057\u7e70\u8d8a\u6b20\u640d\u91d1\u3068\u3044\u3046\u5236\u5ea6\u304c\u306a\u3051\u308c\u3070\u3001\u6700\u521d\u306e\u671f\u9593\u306f\u8d64\u5b57\u306e\u305f\u3081\u7a0e\u91d1\u306f\uff10\u3001\u6b21\u306e\u671f\u9593\u3082\u540c\u69d8\u306b\u7a0e\u91d1\u306f\uff10\u3068\u306a\u308a\u3001\u305d\u306e\u6b21\u306e\u671f\u9593\u306f\u3001<strong>500\u00d79%\uff1d45<\/strong>\u306e\u7d0d\u7a0e\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5834\u5408\u30011\u671f\u76ee\u304b\u30893\u671f\u76ee\u307e\u3067\u306e\u30c8\u30fc\u30bf\u30eb\u3068\u3057\u3066\u307f\u305f\u3068\u304d\u306b\u3001\u901a\u671f\u3067\u306f250\u306e\u5229\u76ca\u3057\u304b\u51fa\u3066\u3044\u306a\u3044\u306b\u3082\u95a2\u308f\u3089\u305a\u300145\u306e\u7d0d\u7a0e\u304c\u767a\u751f\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306e\u5b9f\u52b9\u7a0e\u7387\u306f<strong>45\u00f7250\uff1d18%<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u304b\u3057\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u3068\u3044\u3046\u5236\u5ea6\u304c\u3042\u308b\u3053\u3068\u3067\u30011\u671f\u76ee\u30682\u671f\u76ee\u306e\u640d\u5931\u984d\u306f\u5c06\u6765\u306b\u7e70\u308a\u8d8a\u3055\u308c\u30013\u671f\u76ee\u306e\u9ed2\u5b57\u3068\u76f8\u6bba\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3\u671f\u76ee\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u5177\u4f53\u7684\u306b\u8a08\u7b97\u3059\u308b\u3068\u3001<strong>500\uff0d50\uff0d200= 250<\/strong>\u304c\u7a0e\u91d1\u306e\u5bfe\u8c61\u306b\u306a\u308b\u8ab2\u7a0e\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u3063\u3066\u3001\u7d0d\u7a0e\u984d\u306f <strong>250\u00d79% = 22.5<\/strong> \u306b\u6e1b\u5c11\u3057\u307e\u3059\u3002<br>\u3053\u306e\u5834\u5408\u306e\u5b9f\u52b9\u7a0e\u7387\u306f <strong>22.5 \u00f7 250 \uff1d 9%<\/strong> \u3068\u306a\u308a\u3001\u6b63\u3057\u3044\u7a0e\u7387\u306b\u53ce\u675f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5236\u5ea6\u306b\u3088\u308a\u3001\u4eee\u306b\u8d64\u5b57\u304c\u7d9a\u3044\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5c06\u6765\u306e\u7a0e\u984d\u306e\u30de\u30a4\u30ca\u30b9\u52b9\u679c\u3092\u7e70\u308a\u8d8a\u305b\u308b\u3068\u3044\u3046\u5f62\u3092\u53d6\u308b\u4e8b\u3067\u3001<mark style=\"background-color:#f9ff05\" class=\"has-inline-color\">\u7a0e\u91d1\u306e\u30af\u30c3\u30b7\u30e7\u30f3\u306e\u3088\u3046\u306a\u5f79\u5272<\/mark>\u304c\u679c\u305f\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5236\u5ea6\u306b\u3064\u3044\u3066<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5229\u7528\u671f\u9650\u3068\u7bc4\u56f2<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">UAE\u306b\u304a\u3044\u3066\u306f\u3001<strong>\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u7121\u5236\u9650\u306b\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/strong>\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c37\u67611\u9805\uff09\u3002\u3064\u307e\u308a\u3001\u8d64\u5b57\u304c\u51fa\u305f\u5834\u5408\u306f\u7e70\u8d8a\u671f\u9593\u306b\u4e0a\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7e70\u308a\u8d8a\u3057\u305f\u7e70\u8d8a\u6b20\u640d\u91d1\u306f\u3001\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3051\u308b<strong>\u8ab2\u7a0e\u6240\u5f97\u306e75%\u307e\u3067\u63a7\u9664<\/strong>\u3059\u308b\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\uff08\u540c\u67612\u9805\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u30012023\u5e746\u6708\u4ee5\u524d\u306e\u6cd5\u4eba\u7a0e\u65bd\u884c\u524d\u306b\u767a\u751f\u3057\u305f\u7e70\u8d8a\u6b20\u640d\u91d1\u3084\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u8005\u306b\u306a\u308b\u524d\u306b\u767a\u751f\u3057\u305f\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u304b\u3089\u6cd5\u4eba\u7a0e\u306e\u524a\u6e1b\u52b9\u679c\u3082\u8a8d\u3081\u3066\u3044\u307e\u305b\u3093\u3002\u3088\u3063\u3066\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u3082\u7e70\u308a\u8d8a\u305b\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u6cd5\u6cd5\u7b2c37\u67613\u9805\uff09\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6b20\u640d\u91d1\u306e\u8b72\u6e21<\/strong>\u306b\u3064\u3044\u3066<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u306e\u6761\u4ef6\u304c\u3059\u3079\u3066\u6e80\u305f\u3055\u308c\u308b\u5834\u5408\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u5225\u306e\u8ab2\u7a0e\u5bfe\u8c61\u8005\u306e\u8ab2\u7a0e\u6240\u5f97\u3068\u76f8\u6bba\u3057\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\uff08\u6cd5\u6cd5\u7b2c38\u67611\u9805\uff09\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u3069\u3061\u3089\u306e\u8ab2\u7a0e\u5bfe\u8c61\u8005\u3082\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n\n\n\n<li>\u8ab2\u7a0e\u5bfe\u8c61\u8005\u304c\u76f8\u624b\u65b9\u306b\u5bfe\u3057\u3066\u5c11\u306a\u304f\u3068\u3082 <strong>75%\u3092\u76f4\u63a5\u7684\u307e\u305f\u306f\u9593\u63a5\u7684\u306b\u6240\u6709<\/strong>\u3059\u308b\u3053\u3068\u3002<\/li>\n\n\n\n<li>\u3044\u305a\u308c\u306e\u8005\u3082\u6cd5\u4eba\u7a0e\u306e\u514d\u9664\u8005\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3002<\/li>\n\n\n\n<li>\u3069\u306e\u4eba\u7269\u3082\u9069\u683c\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u30fb\u30d1\u30fc\u30bd\u30f3\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3002<\/li>\n\n\n\n<li>\u8ab2\u7a0e\u5bfe\u8c61\u8005\u306e\u4f1a\u8a08\u5e74\u5ea6\u306f\u540c\u3058\u65e5\u306b\u7d42\u4e86\u3059\u308b\u3053\u3068\u3002<\/li>\n\n\n\n<li>\u540c\u3058\u4f1a\u8a08\u57fa\u6e96\u3092\u4f7f\u7528\u3057\u3066\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n\n\n\n<p 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