{"id":1094,"date":"2023-06-25T12:46:12","date_gmt":"2023-06-25T03:46:12","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=1094"},"modified":"2025-11-26T16:08:51","modified_gmt":"2025-11-26T07:08:51","slug":"youtuber-corporate","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/youtuber-corporate","title":{"rendered":"Youtuber\u306f\u6cd5\u4eba\u5316\u3059\u308b\u306e\u304c\u304a\u5f97\uff5c\u6e1b\u7a0e\u984d\u3084\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u624b\u9806\u89e3\u8aac"},"content":{"rendered":"<p>\u300c<span>Youtube<\/span>\u30c1\u30e3\u30f3\u30cd\u30eb\u306e\u53ce\u76ca\u304c\u5897\u3048\u3066\u304d\u305f\u3051\u3069\u3001\u6cd5\u4eba\u5316\u3059\u3079\u304d\uff1f\u640d\u3057\u3066\u3044\u306a\u3044\u304b\u4e0d\u5b89\u3002\u3002\u3002\u300d \u300c<span>Youtuber<\/span>\u306f\u6cd5\u4eba\u5316\u3057\u305f\u65b9\u304c\u3044\u3044\uff1f\u3067\u3082\u7a0e\u91d1\u304c\u305f\u304f\u3055\u3093\u304b\u304b\u308a\u305d\u3046\u3067\u5fc3\u914d\u300d <strong>Youtuber<\/strong><strong>\u306f\u53ce\u76ca\u304c\u3042\u308b\u7a0b\u5ea6\u5897\u3048\u3066\u304d\u305f\u3089\u3001\u6cd5\u4eba\u5316\u3059\u3079\u304d<\/strong>\u3068\u8a00\u3048\u307e\u3059\u3002<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p>\u30fb\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b<\/p>\n<p>\u30fb\u5065\u5eb7\u4fdd\u967a\u3084\u5e74\u91d1\u304c\u624b\u539a\u304f\u306a\u308b<\/p>\n<p>\u30fb\u5916\u90e8\u304b\u3089\u306e\u793e\u4f1a\u7684\u4fe1\u7528\u5ea6\u304c\u9ad8\u304f\u306a\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3068\u304f\u306b\u6ce8\u76ee\u3059\u3079\u304d\u306f\u3001\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u70b9\u3067\u3057\u3087\u3046\u3002\u3068\u3044\u3046\u306e\u3082<strong>\u6240\u5f97\u984d\u304c<span>600<\/span>\u4e07\u5186\u4ee5\u4e0a\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u6570\u5341\u4e07\u5186\u3082\u8efd\u6e1b\u3067\u304d\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044<\/strong>\u304b\u3089\u3067\u3059\u3002 \u3057\u304b\u3057<strong>\u6cd5\u4eba\u3057\u304b\u7d4c\u8cbb\u306b\u3067\u304d\u306a\u3044\u8cbb\u7528\u3092\u77e5\u3089\u306a\u3044\u307b\u304b\u3001\u3069\u306e\u3088\u3046\u306a\u7a0e\u91d1\u304c\u3044\u304f\u3089\u304b\u304b\u308b\u306e\u304b\u4e8b\u524d\u306b\u628a\u63e1\u3067\u304d\u3066\u3044\u306a\u3044\u307e\u307e\u78ba\u5b9a\u7533\u544a\u3059\u308c\u3070\u3001\u7a0e\u91d1\u306e\u8ca0\u62c5\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3068\u305d\u308c\u307b\u3069\u5909\u308f\u3089\u305a\u3001\u6cd5\u4eba\u5316\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3067\u304d\u306a\u3044\u3069\u3053\u308d\u304b\u3001\u640d\u3092\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u3042\u308b<\/strong>\u3067\u3057\u3087\u3046\u3002 \u305d\u306e\u305f\u3081\u6cd5\u4eba\u5316\u3057\u305f\u3089\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u8cbb\u7528\u3084\u3001\u81ea\u8eab\u306e\u6240\u5f97\u984d\u306e\u5834\u5408\u306b\u3044\u304f\u3089\u7a0e\u91d1\u304c\u304b\u304b\u308b\u306e\u304b\u306a\u3069\u3092\u4e8b\u524d\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p>\u30fb<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8<span>3<\/span>\u3064<\/p>\n<p>\u30fb<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<span>4<\/span>\u3064<\/p>\n<p>\u30fb\u3010\u6240\u5f97\u984d\u5225\u3011<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u306e\u7a0e\u91d1\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/p>\n<p>\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u306b\u5897\u3084\u305b\u308b\u7d4c\u8cbb\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/p>\n<p>\u30fb<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3057\u305f\u307b\u3046\u304c\u3044\u3044\u30b1\u30fc\u30b9<\/p>\n<p>\u30fb<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u306f\u5408\u540c\u4f1a\u793e\u306b\u3059\u3079\u304d\u7406\u7531<\/p>\n<p>\u30fb\u3010<span>7STEP<\/span>\u3011<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3059\u308b\u6d41\u308c<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306b\u3064\u3044\u3066\u5fb9\u5e95\u7684\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002 \u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3081\u3070\u3001<strong><span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3084\u30c7\u30e1\u30ea\u30c3\u30c8\u3060\u3051\u3067\u306a\u304f\u3001\u3069\u3093\u306a\u5834\u5408\u306b\u6cd5\u4eba\u5316\u3059\u3079\u304d\u306a\u306e\u304b\u3084\u3001\u5b9f\u969b\u306b\u6cd5\u4eba\u5316\u3057\u3066\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u307e\u3067\u306e\u6d41\u308c<\/strong>\u306a\u3069\u3082\u5206\u304b\u308a\u307e\u3059\u3002 \u6cd5\u4eba\u5316\u3057\u3066\u3001\u81ea\u8eab\u306e<span>Youtube<\/span>\u30c1\u30e3\u30f3\u30cd\u30eb\u306e\u53ce\u76ca\u3092\u3055\u3089\u306b\u5897\u3084\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u3082\u3001\u305c\u3072\u6700\u5f8c\u307e\u3067\u8aad\u307f\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span>1. Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8<span>3<\/span>\u3064<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-02.fw-min.png\" alt=\"\" width=\"1090\" height=\"727\" class=\"alignnone wp-image-1096 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-02.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-02.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-02.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-02.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-02.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-02.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/> Youtuber\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4ee5\u4e0b\u306e<span>3<\/span>\u3064\u304c\u3042\u308a\u307e\u3059\u3002 <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-03.fw-min.png\" alt=\"\" width=\"1090\" height=\"548\" class=\"alignnone wp-image-1097 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-03.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-03.fw-min-300x151.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-03.fw-min-1024x515.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-03.fw-min-768x386.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/> \u4ee5\u4e0b\u3067<span>1<\/span>\u3064\u305a\u3064\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3><span>1-1. <\/span>\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-04.fw-min.png\" alt=\"\" width=\"1090\" height=\"496\" class=\"alignnone wp-image-1098 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-04.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-04.fw-min-300x137.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-04.fw-min-1024x466.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-04.fw-min-768x349.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/> Youtuber\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3001\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u70b9\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b<span>2<\/span>\u3064\u306e\u7406\u7531\u306b\u3088\u3063\u3066\u3001\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p>\u30fb\u6cd5\u4eba\u7a0e\u306e\u6700\u9ad8\u7a0e\u7387\u304c\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u7387\u3088\u308a\u4f4e\u3044<\/p>\n<p>\u30fb\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u3082\u306e\u304c\u5897\u3048\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ee5\u4e0b\u3067<span>1<\/span>\u3064\u305a\u3064\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4><span>1-1-1. <\/span>\u6cd5\u4eba\u7a0e\u306e\u6700\u9ad8\u7a0e\u7387\u304c\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u7387\u3088\u308a\u4f4e\u3044<\/h4>\n<p>\u6cd5\u4eba\u7a0e\u306f\u6700\u9ad8\u7a0e\u7387\u304c\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u7387\u3088\u308a\u4f4e\u3044\u305f\u3081\u3001\u6240\u5f97\u984d\u306b\u3088\u3063\u3066\u306f\u6cd5\u4eba\u306e\u65b9\u304c\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002 \u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306b\u7d0d\u3081\u308b\u5fc5\u8981\u306e\u3042\u308b\u6240\u5f97\u7a0e\u306f\u3001\u6240\u5f97\u984d\u306b\u5fdc\u3058\u3066<span>5<\/span>\uff5e<span>45%<\/span>\u306e\u7a0e\u7387\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001\u6cd5\u4eba\u304c\u7d0d\u3081\u308b<strong>\u6cd5\u4eba\u7a0e\u306f\u3001\u6700\u9ad8\u7a0e\u7387\u304c<span>23.2%<\/span>\u3068\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u5229\u76ca\u306e\u984d\u306b\u3088\u3063\u3066\u306f\u5927\u5e45\u306b\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd<\/strong>\u3067\u3059\u3002 \u305f\u3068\u3048\u3070\u6240\u5f97\u984d\u304c<span>400<\/span>\u4e07\u5186\u306e\u5834\u5408\u306f\u7d04<span>19<\/span>\u4e07\u5186\u3001<span>500<\/span>\u4e07\u5186\u306e\u5834\u5408\u306f\u7d04<span>40<\/span>\u4e07\u5186\u306e\u7a0e\u91d1\u3092\u8efd\u6e1b\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306f\u4ee5\u4e0b\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\u3010\u666e\u901a\u6cd5\u4eba\u306e\u6cd5\u4eba\u7a0e\u7387\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-05.fw-min-1-1.png\" alt=\"\" width=\"700\" height=\"342\" class=\"alignnone wp-image-1101 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-05.fw-min-1-1.png 700w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-05.fw-min-1-1-300x147.png 300w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p>\u5f15\u7528\uff1a<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\">No.5759\u2003\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387 | \u56fd\u7a0e\u5e81<\/a><\/span><\/p>\n<p>\u6cd5\u4eba\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u6bd4\u3079\u3066\u3069\u306e\u304f\u3089\u3044\u7bc0\u7a0e\u3067\u304d\u308b\u304b\u306e\u8a73\u7d30\u306f\u3001\u300c<span><a href=\"#_ld6s6yy7t9km\">4.Youtuber\u304c\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u306e\u7a0e\u91d1\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/a><\/span>\u300d\u306b\u3066\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u6c17\u306b\u306a\u308b\u5834\u5408\u306f\u76ee\u3092\u901a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4><span>1-1-2. <\/span>\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u3082\u306e\u304c\u5897\u3048\u308b<\/h4>\n<p>\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u3082\u306e\u304c\u5897\u3048\u308b\u70b9\u3082\u3001\u6cd5\u4eba\u306e\u65b9\u304c\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u5927\u304d\u306a\u8981\u56e0\u3067\u3057\u3087\u3046\u3002 \u6cd5\u4eba\u5316\u3059\u308b\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u8cbb\u7528\u306b\u52a0\u3048\u3001\u4ee5\u4e0b\u306e\u8cbb\u7528\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<table width=\"697\" style=\"width: 103.716%;\" height=\"214\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p><strong>\u30fb\u81ea\u5b85\u517c\u4e8b\u52d9\u6240\u306e\u8cfc\u5165\u8cbb\u3084\u5bb6\u8cc3<\/strong><\/p>\n<p><strong>\u30fb\u81ea\u8eab\u306e\u7d66\u4e0e<\/strong><\/p>\n<p><strong>\u30fb\u9000\u8077\u91d1<\/strong><\/p>\n<p><strong>\u30fb\u6cd5\u5b9a\u798f\u5229\u8cbb<\/strong><\/p>\n<p><strong>\u30fb\u6cd5\u5b9a\u5916\u798f\u5229\u8cbb<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u304f\u308f\u3057\u304f\u306f\u300c<span><a href=\"#_x9clqeblqc7i\">5. <\/a><a href=\"#_x9clqeblqc7i\">Youtuber\u304c\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u306b\u5897\u3084\u305b\u308b\u7d4c\u8cbb\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/a><\/span>\u300d\u306b\u76ee\u3092\u901a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span>1-2. <\/span>\u5065\u5eb7\u4fdd\u967a\u3084\u5e74\u91d1\u304c\u624b\u539a\u304f\u306a\u308b<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-06.fw-min.png\" alt=\"\" width=\"1090\" height=\"498\" class=\"alignnone wp-image-1102 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-06.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-06.fw-min-300x137.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-06.fw-min-1024x468.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-06.fw-min-768x351.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u5065\u5eb7\u4fdd\u967a\u3084\u5e74\u91d1\u3068\u3044\u3063\u305f\u793e\u4f1a\u4fdd\u967a\u304c\u624b\u539a\u304f\u306a\u308b\u70b9\u3082\u3001<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u8a00\u3048\u307e\u3059\u3002\u307e\u305a\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u52a0\u5165\u3059\u308b\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3068\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306b\u52a0\u5165\u3059\u308b\u5065\u5eb7\u4fdd\u967a\u3092\u6bd4\u3079\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u3010\u5065\u5eb7\u4fdd\u967a\u306e\u6bd4\u8f03\u3011<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"232\"><strong>\u624b\u5f53\u306e\u4f8b<\/strong><\/td>\n<td width=\"232\"><strong>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a<\/strong><\/td>\n<td width=\"232\"><strong>\u6cd5\u4eba\u306e\u5065\u5eb7\u4fdd\u967a<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"232\"><strong>\u50b7\u75c5\u624b\u5f53<\/strong><\/td>\n<td width=\"232\">\u7d66\u4ed8\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u306a\u3044<\/td>\n<td width=\"232\">\u3007<\/td>\n<\/tr>\n<tr>\n<td width=\"232\"><strong>\u51fa\u7523\u624b\u5f53<\/strong><\/td>\n<td width=\"232\">\u7d66\u4ed8\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u306a\u3044<\/td>\n<td width=\"232\">\u3007<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u3092\u898b\u3066\u5206\u304b\u308b\u901a\u308a\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u52a0\u5165\u3059\u308b\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306f\u624b\u5f53\u306e\u7d66\u4ed8\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u304c\u591a\u3044\u3067\u3059\u304c\u3001<strong>\u6cd5\u4eba\u304c\u52a0\u5165\u3059\u308b\u5065\u5eb7\u4fdd\u967a\u306f\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u624b\u5f53\u304c\u5fc5\u305a\u7d66\u4ed8\u3055\u308c\u307e\u3059\u3002<\/strong> \u6b21\u306f\u5e74\u91d1\u4fdd\u967a\u3092\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p><strong>\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408<\/strong>\uff1a\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u306e\u307f<\/p>\n<p><strong>\u30fb\u6cd5\u4eba\u306e\u5834\u5408<\/strong>\uff1a\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a \uff0b \u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u901a\u308a\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u3068\u539a\u751f\u5e74\u91d1\u306e\u4e21\u65b9\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001<strong>\u6cd5\u4eba\u306e\u65b9\u304c\u3001\u5c06\u6765\u53d7\u3051\u53d6\u308c\u308b\u5e74\u91d1\u306e\u984d\u304c\u5927\u304d\u3044<\/strong>\u3067\u3059\u3002 <strong>Youtuber<\/strong><strong>\u306e\u5834\u5408\u3001\u4eba\u6c17\u5546\u58f2\u306e\u305f\u3081\u3001\u4f01\u696d\u306b\u52e4\u3081\u308b\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306a\u3069\u306b\u6bd4\u3079\u308b\u3068\u3001\u3069\u3046\u3057\u3066\u3082\u53ce\u5165\u304c\u4e0d\u5b89\u5b9a<\/strong>\u304b\u3068\u601d\u3044\u307e\u3059\u3002 \u305d\u306e\u305f\u3081\u4f55\u304b\u3042\u3063\u305f\u3068\u304d\u306b\u624b\u5f53\u3092\u78ba\u5b9f\u306b\u53d7\u3051\u53d6\u308c\u308b\u307b\u304b\u3001\u5c06\u6765\u7684\u306b\u5e74\u91d1\u3092\u591a\u304f\u53d7\u3051\u53d6\u308c\u308b\u70b9\u306f\u3001<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3><span>1-3. <\/span>\u5916\u90e8\u304b\u3089\u306e\u793e\u4f1a\u7684\u4fe1\u7528\u5ea6\u304c\u9ad8\u304f\u306a\u308b<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-07.fw-min.png\" alt=\"\" width=\"1090\" height=\"492\" class=\"alignnone wp-image-1103 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-07.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-07.fw-min-300x135.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-07.fw-min-1024x462.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-07.fw-min-768x347.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>Youtuber\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3001\u5916\u90e8\u304b\u3089\u306e\u793e\u4f1a\u7684\u4fe1\u7528\u5ea6\u304c\u9ad8\u304f\u306a\u308b\u70b9\u3082\u6319\u3052\u3089\u308c\u307e\u3059\u3002 \u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306b\u6bd4\u3079\u3001\u6cd5\u4eba\u306e\u65b9\u304c\u4f1a\u793e\u60c5\u5831\u3084\u8ca1\u52d9\u72b6\u6cc1\u306e\u900f\u660e\u6027\u304c\u9ad8\u3044\u307b\u304b\u3001\u4ed5\u4e8b\u306b\u5bfe\u3057\u3066\u30d7\u30e9\u30b9\u306e\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u305f\u308c\u3084\u3059\u3044\u304b\u3089\u3067\u3059\u3002 \u305f\u3068\u3048\u3070\u6cd5\u4eba\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b<strong>\u4f1a\u793e\u60c5\u5831\u3084\u8ca1\u52d9\u72b6\u6cc1\u306f\u7b2c\u4e09\u8005\u3067\u3042\u3063\u3066\u3082\u78ba\u8a8d\u3067\u304d\u308b\u305f\u3081\u3001\u5916\u90e8\u304b\u3089\u306e\u4fe1\u7528\u3092\u5f97\u3084\u3059\u3044<\/strong>\u3067\u3057\u3087\u3046\u3002<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p><strong>\u30fb\u4f1a\u793e\u60c5\u5831<\/strong>\uff1a\u4f1a\u793e\u540d\u3084\u4f4f\u6240\u3001\u5f79\u54e1\u306e\u6c0f\u540d\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u306e\u4f4f\u6240\u3001\u8cc7\u672c\u91d1\u306e\u984d\u306a\u3069\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba\u767b\u8a18\u8b04\u672c\u3092\u3001\u6cd5\u52d9\u5c40\u3084\u30cd\u30c3\u30c8\u306b\u3066\u7b2c\u4e09\u8005\u3067\u3082\u95b2\u89a7\u3067\u304d\u308b\u3002<\/p>\n<p><strong>\u30fb\u8ca1\u52d9\u72b6\u6cc1<\/strong>\uff1a\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u306f\u7b2c\u4e09\u8005\u3067\u3082\u6c7a\u7b97\u66f8\u3092\u95b2\u89a7\u3067\u304d\u308b\u3002\u682a\u5f0f\u4f1a\u793e\u3067\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u53d6\u5f15\u5148\u3084\u9280\u884c\u304c\u6c7a\u7b97\u66f8\u3092\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u7d4c\u55b6\u8005\u306e\u4efb\u610f\u306b\u3088\u3063\u3066\u95b2\u89a7\u53ef\u80fd\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305f\u6cd5\u4eba\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u6bd4\u3079\u3066\u3001\u8a2d\u7acb\u3084\u7a0e\u52d9\u51e6\u7406\u304c\u8907\u96d1\u304b\u3064\u8cbb\u7528\u3082\u304b\u304b\u308b\u305f\u3081\u3001\u3042\u308b\u7a0b\u5ea6\u306e\u899a\u609f\u3092\u6301\u3063\u3066\u4e8b\u696d\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u308b\u3068\u3044\u3063\u305f\u5370\u8c61\u3092\u6301\u3063\u3066\u3082\u3089\u3044\u3084\u3059\u304f\u3001\u4fe1\u983c\u306b\u3064\u306a\u304c\u308a\u3084\u3059\u3044\u3067\u3059\u3002 <strong>Youtuber<\/strong><strong>\u306f\u8cc7\u683c\u3084\u5c02\u9580\u77e5\u8b58\u3001\u8cc7\u91d1\u304c\u5fc5\u8981\u306a\u304f\u3001\u8ab0\u3067\u3082\u59cb\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u4f01\u696d\u306b\u52e4\u3081\u3066\u3044\u308b\u4eba\u3084\u5c02\u9580\u306e\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u4eba\u306a\u3069\u306b\u6bd4\u3079\u3066\u3001\u793e\u4f1a\u7684\u306a\u4fe1\u7528\u304c\u9ad8\u3044\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u3002<\/strong> \u305d\u306e\u305f\u3081\u5916\u90e8\u304b\u3089\u306e\u793e\u4f1a\u7684\u4fe1\u7528\u5ea6\u3092\u4e0a\u3052\u3089\u308c\u308b\u70b9\u306f\u3001<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2><span>2. Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<span>4<\/span>\u3064<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-08.fw-min.png\" alt=\"\" width=\"1090\" height=\"817\" class=\"alignnone wp-image-1104 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-08.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-08.fw-min-300x225.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-08.fw-min-1024x768.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-08.fw-min-768x576.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>Youtuber\u304c\u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u3001\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\u53cd\u9762\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b\u305f\u3081\u3001\u3042\u3089\u304b\u3058\u3081\u78ba\u8a8d\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-09.fw-min.png\" alt=\"\" width=\"1090\" height=\"660\" class=\"alignnone wp-image-1105 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-09.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-09.fw-min-300x182.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-09.fw-min-1024x620.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-09.fw-min-768x465.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u4ee5\u4e0b\u3067<span>1<\/span>\u3064\u305a\u3064\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3><span>2-1. <\/span>\u5f93\u696d\u54e1\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u6298\u534a\u3057\u3066\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n<p>Youtuber\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3001\u5f93\u696d\u54e1\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u6298\u534a\u3057\u3066\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u70b9\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<strong>\u3082\u3057\u5f93\u696d\u54e1\u3092\u96c7\u3063\u305f\u5834\u5408\u3001\u5f93\u696d\u54e1\u306f\u4ee5\u4e0b\u306e\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u305d\u306e\u534a\u984d\u3092\u4f1a\u793e\u5074\u304c\u8ca0\u62c5\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p>\u30fb\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a<\/p>\n<p>\u30fb\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a<\/p>\n<p>\u30fb\u4ecb\u8b77\u4fdd\u967a<\/p>\n<p>\u30fb\u96c7\u7528\u4fdd\u967a<\/p>\n<p>\u30fb\u52b4\u707d\u4fdd\u967a<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f93\u696d\u54e1\u3092\u96c7\u308f\u305a<span>1<\/span>\u4eba\u3067\u4f1a\u793e\u3092\u904b\u55b6\u3059\u308b\u5834\u5408\u306f\u3001\u81ea\u8eab\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u3060\u3051\u3067\u6e08\u307f\u307e\u3059\u3002 \u3057\u304b\u3057<span>Youtube<\/span>\u30c1\u30e3\u30f3\u30cd\u30eb\u304c\u6210\u9577\u3057\u3066\u3044\u304f\u306b\u3064\u308c\u3001\u305f\u3068\u3048\u3070<strong>\u52d5\u753b\u64ae\u5f71\u3084\u5236\u4f5c\u3001\u7de8\u96c6\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u3001\u5916\u90e8\u3068\u306e\u3084\u308a\u53d6\u308a\u306a\u3069\u3001\u3069\u3046\u3057\u3066\u3082<span>1<\/span>\u4eba\u3067\u306f\u624b\u304c\u56de\u3089\u306a\u304f\u306a\u308a\u3001\u5f93\u696d\u54e1\u3092\u96c7\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u72b6\u6cc1\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u591a\u3044<\/strong>\u3067\u3057\u3087\u3046\u3002 \u4e0a\u8a18\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u5f93\u696d\u54e1\u3092\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u4f1a\u793e\u5074\u304c\u8cbb\u7528\u306e\u534a\u5206\u3092\u8ca0\u62c5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span>2-2. <\/span>\u58f2\u4e0a\u306b\u5fdc\u3058\u3066\u81ea\u8eab\u306e\u5831\u916c\u984d\u3092\u5897\u6e1b\u3067\u304d\u306a\u3044<\/h3>\n<p>\u58f2\u4e0a\u306b\u5fdc\u3058\u3066\u81ea\u8eab\u306e\u5831\u916c\u984d\u3092\u5897\u6e1b\u3067\u304d\u306a\u3044\u70b9\u3082\u3001<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u8a00\u3048\u307e\u3059\u3002 \u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u58f2\u4e0a\u304b\u3089\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u3059\u3079\u3066\u81ea\u8eab\u306e\u53ce\u5165\u306b\u3067\u304d\u307e\u3059\u304c\u3001<strong>\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u4f1a\u793e\u306e\u5229\u76ca\u3068\u81ea\u8eab\u306e\u5831\u916c\u3092\u5225\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u81ea\u8eab\u306e\u5831\u916c\u984d\u3092\u4e00\u5ea6\u6c7a\u3081\u305f\u3089<span>1<\/span>\u5e74\u9593\u306f\u5909\u66f4\u3067\u304d\u307e\u305b\u3093\u3002<\/strong> Youtuber\u306e\u5834\u5408\u3001\u81ea\u8eab\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u8cea\u306b\u95a2\u4fc2\u306a\u304f\u3001\u305f\u3068\u3048\u3070<strong>\u30a2\u30eb\u30b4\u30ea\u30ba\u30e0\u306e\u5927\u304d\u306a\u5909\u66f4\u3084\u5e83\u544a\u4e3b\u306e\u4e88\u7b97\u914d\u5206\u306e\u5909\u66f4\u306a\u3069\u306b\u3088\u308a\u3001\u58f2\u4e0a\u304c\u4e00\u6642\u7684\u306b\u5897\u3048\u305f\u308a\u6e1b\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u3082\u3042\u308b<\/strong>\u3067\u3057\u3087\u3046\u3002 \u58f2\u4e0a\u304c\u5897\u3048\u305f\u306e\u3067\u3042\u308c\u3070\u3001\u81ea\u8eab\u306e\u53d6\u308a\u5206\u3092\u5897\u3084\u3057\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f\u58f2\u4e0a\u306e\u5897\u6e1b\u306b\u3088\u3063\u3066\u81ea\u8eab\u306e\u5831\u916c\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002 \u305d\u306e\u305f\u3081<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u306f\u3001<strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u7570\u306a\u308a\u3001<span>1<\/span>\u5e74\u9593\u306f\u5831\u916c\u984d\u304c\u5909\u66f4\u3067\u304d\u306a\u3044<\/strong>\u3053\u3068\u3092\u5ff5\u982d\u306b\u7f6e\u3044\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span>2-3. <\/span>\u8d64\u5b57\u3067\u3082\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n<p>Youtuber\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3001\u8d64\u5b57\u3067\u3082\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u70b9\u3082\u6319\u3052\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002 \u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306f\u300c\u6cd5\u4eba\u7a0e\u5272\uff0b\u5747\u7b49\u5272\u300d\u3068\u3044\u3063\u305f\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u3001<strong>\u5747\u7b49\u5272\u306f\u640d\u76ca\u306e\u91d1\u984d\u306b\u95a2\u4fc2\u306a\u304f\u3001\u6cd5\u4eba\u306e\u898f\u6a21\u306b\u5fdc\u3058\u3066\u7d0d\u3081\u308b\u91d1\u984d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/strong>\u4ee5\u4e0b\u306f\u6771\u4eac\u90fd\u306e\u5747\u7b49\u5272\u306e\u4e00\u4f8b\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u6771\u4eac\u90fd<span>23<\/span>\u533a\u306e\u5747\u7b49\u5272\u306e\u4e00\u4f8b\u3011<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p>\u30fb\u666e\u901a\u6cd5\u4eba\u3067\u8cc7\u672c\u91d1\u304c<span>1,000<\/span>\u4e07\u5186\u4ee5\u4e0b\u3001\u5f93\u696d\u54e1\u6570\u304c<span>50<\/span>\u4eba\u4ee5\u4e0b\u306e\u5834\u5408\uff1a<span>7<\/span>\u4e07\u5186<\/p>\n<p>\u30fb\u666e\u901a\u6cd5\u4eba\u3067\u8cc7\u672c\u91d1\u304c<span>1,000<\/span>\u4e07\u5186\u4ee5\u4e0b\u3001\u5f93\u696d\u54e1\u6570\u304c<span>50<\/span>\u4eba\u8d85\u306e\u5834\u5408\uff1a<span>14<\/span>\u4e07\u5186<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3068\u3048\u3070<span>Youtuber<\/span>\u306e\u5834\u5408\u3001\u5236\u4f5c\u8cbb\u3084\u5e83\u544a\u8cbb\u3092\u304b\u3051\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u518d\u751f\u56de\u6570\u304c\u601d\u3063\u305f\u3088\u308a\u5c11\u306a\u304b\u3063\u305f\u3068\u3044\u3063\u305f\u72b6\u6cc1\u304c\u7d9a\u3051\u3070\u8d64\u5b57\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<strong>\u6cd5\u4eba\u5316\u3057\u305f\u3070\u304b\u308a\u306e<span>Youtuber<\/span>\u306f\u3001\u521d\u671f\u6295\u8cc7\u306b\u3088\u3063\u3066\u521d\u5e74\u5ea6\u3060\u3051\u8d64\u5b57\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/strong> \u4e0a\u8a18\u306e\u3088\u3046\u306b\u8d64\u5b57\u3067\u3082\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f\u6bce\u5e74\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span>2-4. <\/span>\u6cd5\u7684\u624b\u7d9a\u304d\u3084\u4f1a\u8a08\u51e6\u7406\u304c\u96e3\u3057\u3044<\/h3>\n<p>\u6cd5\u7684\u624b\u7d9a\u304d\u3084\u4f1a\u8a08\u51e6\u7406\u304c\u96e3\u3057\u3044\u70b9\u3082\u3001<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002 \u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u958b\u696d\u5c4a\u3051\u3092\u63d0\u51fa\u3059\u308c\u3070\u958b\u696d\u3067\u304d\u307e\u3059\u304c\u3001<strong>\u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u306f\u3001\u5b9a\u6b3e\u306e\u4f5c\u6210\u3084\u8cc7\u672c\u91d1\u306e\u6255\u3044\u8fbc\u307f\u3001\u767b\u8a18\u7533\u8acb\u66f8\u306e\u4f5c\u6210\u3001\u6cd5\u4eba\u8a2d\u7acb\u767b\u8a18\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u6bb5\u968e\u3092\u8e0f\u307e\u306a\u3051\u308c\u3070\u4f1a\u793e\u3092\u8a2d\u7acb\u3067\u304d\u307e\u305b\u3093<\/strong><span>(<\/span>\u8a73\u7d30\u306f<span><a href=\"#_jw2bbwme373h\">8\u7ae0<\/a><\/span>\u306b\u76ee\u3092\u901a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<span>)<\/span>\u3002 \u307e\u305f\u6cd5\u4eba\u306f\u65e5\u3005\u306e\u5e33\u7c3f\u4f5c\u6210\u3084\u7a0e\u91d1\u7533\u544a\u306a\u3069\u3001\u4f1a\u8a08\u51e6\u7406\u3082\u8907\u96d1\u304b\u3064\u5c02\u9580\u77e5\u8b58\u3092\u8981\u3057\u307e\u3059\u3002 Youtuber\u306e\u5834\u5408\u3001\u524d\u8ff0\u3057\u305f\u6cd5\u7684\u624b\u7d9a\u304d\u3084\u4f1a\u8a08\u51e6\u7406\u3082\u81ea\u8eab\u3067\u884c\u3046\u3068\u306a\u308b\u3068\u3001<strong>\u4e00\u756a\u6ce8\u529b\u3057\u305f\u3044\u52d5\u753b\u306e\u4f01\u753b\u3084\u64ae\u5f71\u3001\u7de8\u96c6\u306a\u3069\u306e\u6642\u9593\u304c\u6e1b\u3063\u3066\u3057\u307e\u3046\u6050\u308c\u304c\u3042\u308b<\/strong>\u3067\u3057\u3087\u3046\u3002 \u3053\u306e\u3088\u3046\u306b<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3059\u308b\u969b\u306f\u3001\u6cd5\u7684\u624b\u7d9a\u304d\u3084\u4f1a\u8a08\u51e6\u7406\u304c\u96e3\u3057\u304f\u3001\u624b\u9593\u304c\u304b\u304b\u308b\u3068\u3044\u3063\u305f\u70b9\u3082\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span>3. Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3059\u308b\u304b\u306f\u300c\u7a0e\u91d1\u3092\u3069\u308c\u3060\u3051\u8efd\u6e1b\u3067\u304d\u308b\u304b\u300d\u304c\u91cd\u8981<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-10.fw-min.png\" alt=\"\" width=\"1090\" height=\"727\" class=\"alignnone wp-image-1106 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-10.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-10.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-10.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-10.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-10.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-10.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>Youtuber\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3084\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u5206\u304b\u3063\u305f\u4e0a\u3067\u3001\u4f55\u3092\u91cd\u8996\u3057\u3066\u6cd5\u4eba\u5316\u3059\u308b\u304b\u3057\u306a\u3044\u304b\u3092\u6c7a\u3081\u308c\u3070\u3044\u3044\u306e\u304b\u60a9\u3093\u3067\u3044\u308b\u4eba\u3082\u3044\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002 \u6cd5\u4eba\u5316\u306e\u5224\u65ad\u3092\u3059\u308b\u969b\u306f\u3001<strong>\u300c\u7a0e\u91d1\u3092\u3069\u308c\u3060\u3051\u8efd\u6e1b\u3067\u304d\u308b\u304b\u300d\u3068\u3044\u3063\u305f\u70b9\u304c\u91cd\u8981<\/strong>\u3067\u3059\u3002\u300c\u3067\u306f\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u3069\u306e\u304f\u3089\u3044\u7a0e\u91d1\u3092\u8efd\u6e1b\u3067\u304d\u308b\u306e\uff1f\u300d\u3068\u7591\u554f\u306b\u601d\u3046\u3067\u3057\u3087\u3046\u3002 <span><a href=\"#_yxi9n0n4h86y\">6\u7ae0<\/a><\/span>\u3067\u304f\u308f\u3057\u304f\u7d39\u4ecb\u3057\u307e\u3059\u304c\u3001<strong>\u6240\u5f97\u984d\u304c<span>600<\/span>\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u3001\u6240\u5f97\u984d\u304c<span>600<\/span>\u4e07\u5186\u3092\u4e0b\u56de\u308b\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u306e\u65b9\u304c\u5927\u304d\u304f\u306a\u308a\u3001\u640d\u3092\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044<\/strong>\u3067\u3059\u3002 \u4ee5\u4e0b\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7a0e\u984d\u3068\u3001\u6cd5\u4eba\u306e\u7a0e\u984d\u306b\u9867\u554f\u7a0e\u7406\u58eb\u306e\u8cbb\u7528\u3092\u8ffd\u52a0\u3057\u305f\u91d1\u984d\u306e\u6bd4\u8f03\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7a0e\u984d\u3068\u6cd5\u4eba\u306e\u7a0e\u984d\uff0b\u9867\u554f\u7a0e\u7406\u58eb\u8cbb\u306e\u6bd4\u8f03\u3011<\/strong><\/p>\n<table width=\"697\" style=\"width: 100%; height: 300px;\">\n<tbody>\n<tr style=\"height: 75px;\">\n<td width=\"82\" style=\"height: 75px;\">\u00a0<strong>\u6240\u5f97\u984d<\/strong><\/td>\n<td width=\"204\" style=\"height: 75px;\"><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7a0e\u984d<\/strong><\/td>\n<td width=\"218\" style=\"height: 75px;\"><strong>\u6cd5\u4eba\u306e\u7a0e\u984d\uff0b\u9867\u554f\u7a0e\u7406\u58eb\u8cbb<span>(\u203b)<\/span><\/strong><\/td>\n<td width=\"193\" style=\"height: 75px;\"><strong>\u5dee\u984d<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 75px;\">\n<td width=\"82\" style=\"height: 75px;\"><strong>400<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"204\" style=\"height: 75px;\">642,592\u5186<\/td>\n<td width=\"218\" style=\"height: 75px;\">815,400\u5186<\/td>\n<td width=\"193\" style=\"height: 75px;\">-172,808\u5186<\/td>\n<\/tr>\n<tr style=\"height: 75px;\">\n<td width=\"82\" style=\"height: 75px;\"><strong>500<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"204\" style=\"height: 75px;\">996,792\u5186<\/td>\n<td width=\"218\" style=\"height: 75px;\">954,000\u5186<\/td>\n<td width=\"193\" style=\"height: 75px;\">42,792\u5186<\/td>\n<\/tr>\n<tr style=\"height: 75px;\">\n<td width=\"82\" style=\"height: 75px;\"><strong>600<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"204\" style=\"height: 75px;\">1,350,992\u5186<\/td>\n<td width=\"218\" style=\"height: 75px;\">1,114,100\u5186<\/td>\n<td width=\"193\" style=\"height: 75px;\"><strong>236,892<\/strong><strong>\u5186<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u307b\u3068\u3093\u3069\u306e\u6cd5\u4eba\u304c\u9867\u554f\u7a0e\u7406\u58eb\u3092\u4ed8\u3051\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u3053\u3067\u3082\u9867\u554f\u7a0e\u7406\u58eb\u3068\u5951\u7d04\u3057\u3066\u3044\u308b\u3068\u4eee\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002 \u4e0a\u8a18\u3092\u898b\u3066\u307f\u308b\u3068\u3001\u6240\u5f97\u984d\u304c<span>400<\/span>\u4e07\u5186\u306e\u5834\u5408\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u304c\u7a0e\u984d\u304c\u5c11\u306a\u304f\u3001<span>500<\/span>\u4e07\u5186\u306e\u5834\u5408\u306f\u307b\u307c\u540c\u984d\u3001<span>600<\/span>\u4e07\u5186\u306e\u5834\u5408\u306f\u6cd5\u4eba\u306e\u65b9\u304c\u7a0e\u984d\u304c\u7d04<span>24<\/span>\u4e07\u5186\u3082\u5c11\u306a\u3044\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002 \u81ea\u8eab\u304c\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u3001\u3069\u306e\u304f\u3089\u3044\u7a0e\u91d1\u3092\u8efd\u6e1b\u3067\u304d\u308b\u304b\u3092\u77e5\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306e<span>2<\/span>\u3064\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306b\u76ee\u3092\u901a\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p>\u30fb<span><a href=\"#_ld6s6yy7t9km\">\u7a0e\u984d\u304c\u3069\u308c\u3060\u3051\u8efd\u6e1b\u3067\u304d\u308b\u304b\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/a><\/span><\/p>\n<p>\u30fb<span><a href=\"#_x9clqeblqc7i\">\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u306b\u5897\u3084\u305b\u308b\u7d4c\u8cbb\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/a><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span>4. Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u306e\u7a0e\u91d1\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-11.fw-min.png\" alt=\"\" width=\"1090\" height=\"727\" class=\"alignnone wp-image-1107 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-11.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-11.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-11.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-11.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-11.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-11.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u672c\u7ae0\u3067\u306f<strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u3001\u5b9f\u969b\u306b\u3069\u308c\u3060\u3051\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u304b\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/strong> \u307e\u305a\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u306e\u7a0e\u91d1\u3092\u3001\u6240\u5f97\u984d\u5225\u306b\u305d\u308c\u305e\u308c\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u305f\u4e0a\u3067\u3001\u5b9f\u969b\u306b\u6cd5\u4eba\u5316\u3057\u305f\u3089\u7a0e\u984d\u306b\u3069\u306e\u304f\u3089\u3044\u306e\u5dee\u304c\u3042\u308b\u306e\u304b\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3059\u308b\u7a0e\u91d1\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"349\"><strong>\u500b\u4eba\u4e8b\u696d\u4e3b<\/strong><\/td>\n<td width=\"349\"><strong>\u6cd5\u4eba<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"349\">\n<p>\u30fb\u6240\u5f97\u7a0e<\/p>\n<p>\u30fb\u500b\u4eba\u4f4f\u6c11\u7a0e<\/p>\n<p>\u30fb\u500b\u4eba\u4e8b\u696d\u7a0e<\/p>\n<\/td>\n<td width=\"349\">\n<p>\u30fb\u500b\u4eba\u6240\u5f97\u7a0e<\/p>\n<p>\u30fb\u500b\u4eba\u4f4f\u6c11\u7a0e<\/p>\n<p>\u30fb\u6cd5\u4eba\u7a0e<\/p>\n<p>\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/p>\n<p>\u30fb\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u73fe\u5728\u306e\u8ca1\u52d9\u72b6\u6cc1\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u3042\u308b\u306e\u304b\u3092\u30a4\u30e1\u30fc\u30b8\u3057\u3084\u3059\u304f\u306a\u308b<\/strong>\u305f\u3081\u3001\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span>4-1. <\/span>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7a0e\u91d1\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h3>\n<p>\u307e\u305a\u6700\u521d\u306b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306b\u3069\u308c\u3060\u3051\u7a0e\u91d1\u304c\u304b\u304b\u308b\u304b\u3001<span>100<\/span>\u4e07\uff5e<span>1,000<\/span>\u4e07\u5186\u306e\u6240\u5f97\u984d\u5225\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6240\u5f97\u984d\u5225\u306e\u7a0e\u984d\u4f8b\u3011<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"139\">\u00a0<strong>\u6240\u5f97\u984d<\/strong><\/td>\n<td width=\"139\"><strong>\u6240\u5f97\u7a0e<\/strong><\/td>\n<td width=\"139\"><strong>\u500b\u4eba\u4f4f\u6c11\u7a0e<\/strong><\/td>\n<td width=\"139\"><strong>\u500b\u4eba\u4e8b\u696d\u7a0e<\/strong><\/td>\n<td width=\"139\"><strong>\u5408\u8a08<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"139\"><strong>100<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"139\">17,867\u5186<\/td>\n<td width=\"139\">40,000\u5186<\/td>\n<td width=\"139\">0\u5186<\/td>\n<td width=\"139\">57,867\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"139\"><strong>200<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"139\">68,917\u5186<\/td>\n<td width=\"139\">140,000\u5186<\/td>\n<td width=\"139\">0\u5186<\/td>\n<td width=\"139\">208,917\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"139\"><strong>300<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"139\">140,387\u5186<\/td>\n<td width=\"139\">240,000\u5186<\/td>\n<td width=\"139\">5,000\u5186<\/td>\n<td width=\"139\">385,387\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"139\"><strong>400<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"139\">247,592\u5186<\/td>\n<td width=\"139\">340,000\u5186<\/td>\n<td width=\"139\">55,000\u5186<\/td>\n<td width=\"139\">642,592\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"139\"><strong>500<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"139\">451,792\u5186<\/td>\n<td width=\"139\">440,000\u5186<\/td>\n<td width=\"139\">105,000\u5186<\/td>\n<td width=\"139\">996,792\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"139\"><strong>600<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"139\">655,992\u5186<\/td>\n<td width=\"139\">540,000\u5186<\/td>\n<td width=\"139\">155,000\u5186<\/td>\n<td width=\"139\">1,350,992\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"139\"><strong>700<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"139\">860,192\u5186<\/td>\n<td width=\"139\">640,000\u5186<\/td>\n<td width=\"139\">205,000\u5186<\/td>\n<td width=\"139\">1,705,192\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"139\"><strong>800<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"139\">1,076,644\u5186<\/td>\n<td width=\"139\">740,000\u5186<\/td>\n<td width=\"139\">255,000\u5186<\/td>\n<td width=\"139\">2,071,644\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"139\"><strong>900<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"139\">1,311,474\u5186<\/td>\n<td width=\"139\">840,000\u5186<\/td>\n<td width=\"139\">305,000\u5186<\/td>\n<td width=\"139\">2,456,474\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"139\"><strong>1,000<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"139\">1,582,039\u5186<\/td>\n<td width=\"139\">940,000\u5186<\/td>\n<td width=\"139\">355,000\u5186<\/td>\n<td width=\"139\">2,877,039\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5404\u7a0e\u91d1\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p>1. \u6240\u5f97\u984d<span> &#8211; <\/span>\u6240\u5f97\u63a7\u9664\u984d<span>(\u203b1) =<\/span>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d<\/p>\n<p>2. \u8ab2\u7a0e\u6240\u5f97\u91d1\u984d<span> \u00d7 <\/span>\u6240\u5f97\u7a0e\u7387<span> &#8211; <\/span>\u63a7\u9664\u984d<span>(\u203b2) = <\/span>\u6240\u5f97\u7a0e\u984d<\/p>\n<p>3. \u6240\u5f97\u7a0e\u984d<span> \u00d7 2.1% = <\/span>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u984d<\/p>\n<p>4. \u6240\u5f97\u7a0e\u984d \uff0b \u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u984d<span> = <\/span>\u6240\u5f97\u7a0e<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b1\uff1a\u3053\u3053\u3067\u306f\u6240\u5f97\u63a7\u9664\u306f\u9752\u8272\u7533\u544a\u306e\u57fa\u790e\u63a7\u9664<span>65<\/span>\u4e07\u5186\u306e\u307f\u3068\u4eee\u5b9a<\/p>\n<p>\u203b2\uff1a\u6240\u5f97\u7a0e\u7387\u3068\u63a7\u9664\u984d\u306f\u300c<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\">No.2260\u2003\u6240\u5f97\u7a0e\u306e\u7a0e\u7387 | \u56fd\u7a0e\u5e81<\/a><\/span>\u300d\u3092\u53c2\u8003<\/p>\n<p><strong>\u3010\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p>1. \u6240\u5f97\u91d1\u984d<span> &#8211; <\/span>\u6240\u5f97\u63a7\u9664\u984d<span>(\u203b1) = <\/span>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d<\/p>\n<p>2. \u8ab2\u7a0e\u6240\u5f97\u91d1\u984d<span> \u00d7 <\/span>\u7a0e\u7387<span>10% &#8211; <\/span>\u7a0e\u984d\u63a7\u9664\u984d<span>(\u203b2) = <\/span>\u6240\u5f97\u5272\u984d<\/p>\n<p>3. \u6240\u5f97\u5272\u984d \uff0b \u5747\u7b49\u5272<span>5,000<\/span>\u5186<span> = <\/span>\u500b\u4eba\u4f4f\u6c11\u7a0e<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b1\uff1a\u6240\u5f97\u63a7\u9664\u306f\u9752\u8272\u7533\u544a\u306e\u57fa\u790e\u63a7\u9664<span>65<\/span>\u4e07\u5186\u306e\u307f\u3068\u4eee\u5b9a \u203b2\uff1a\u3053\u3053\u3067\u306f\u7a0e\u984d\u63a7\u9664\u306f\u306a\u3057\u3068\u4eee\u5b9a<\/p>\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u7a0e\u306e\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">(\u6240\u5f97\u91d1\u984d<span> &#8211; <\/span>\u5404\u7a2e\u63a7\u9664\u984d<span>(\u203b1)) \u00d7 <\/span>\u6cd5\u5b9a\u696d\u7a2e\u5225\u306e\u7a0e\u7387<span>(\u203b2)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b1\u3001\uff12\uff1a\u5404\u7a2e\u63a7\u9664\u984d\u3068\u6cd5\u5b9a\u696d\u7a2e\u5225\u306e\u7a0e\u7387\u306f\u300c<span><a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/kojin_ji.html\">\u500b\u4eba\u4e8b\u696d\u7a0e | \u7a0e\u91d1\u306e\u7a2e\u985e | \u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40<\/a><\/span>\u300d\u3092\u53c2\u8003<\/p>\n<p>\u203b2\uff1a\u3053\u3053\u3067\u306f\u7b2c\u4e00\u696d\u7a2e\u306e<span>5%<\/span>\u3068\u4eee\u5b9a<\/p>\n<h3><span>4-2. <\/span>\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u306e\u7a0e\u91d1\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h3>\n<p>\u6b21\u306b\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3092\u3001<span>100<\/span>\u4e07\uff5e<span>1,000<\/span>\u4e07\u5186\u306e\u6240\u5f97\u984d\u5225\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u3053\u3053\u3067\u306f\u6240\u5f97\u984d\u306e\u5185\u3001<span>80%<\/span>\u306f\u81ea\u8eab\u306e\u7d66\u4e0e\u6240\u5f97\u3001<span>20%<\/span>\u306f\u6cd5\u4eba\u306e\u5229\u76ca\u3068\u4eee\u5b9a\u3057\u3066\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u984d\u5225\u306e\u7a0e\u984d\u4f8b\u3011<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"100\">\u00a0<strong>\u6240\u5f97\u984d<\/strong><\/td>\n<td width=\"100\"><strong>\u6240\u5f97\u7a0e<\/strong><\/td>\n<td width=\"100\"><strong>\u500b\u4eba\u4f4f\u6c11\u7a0e<\/strong><\/td>\n<td width=\"100\"><strong>\u6cd5\u4eba\u7a0e<\/strong><\/td>\n<td width=\"100\"><strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/strong><\/td>\n<td width=\"100\"><strong>\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/strong><\/td>\n<td width=\"100\"><strong>\u5408\u8a08<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"100\"><strong>100<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"100\">0\u5186<\/td>\n<td width=\"100\">0\u5186<\/td>\n<td width=\"100\">30,000\u5186<\/td>\n<td width=\"100\">7,000\u5186<\/td>\n<td width=\"100\">72,100\u5186<\/td>\n<td width=\"100\">102,100\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"100\"><strong>200<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"100\">28,500\u5186<\/td>\n<td width=\"100\">62,000\u5186<\/td>\n<td width=\"100\">60,000\u5186<\/td>\n<td width=\"100\">14,000\u5186<\/td>\n<td width=\"100\">74,200\u5186<\/td>\n<td width=\"100\">224,700\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"100\"><strong>300<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"100\">56,000\u5186<\/td>\n<td width=\"100\">110,000\u5186<\/td>\n<td width=\"100\">90,000\u5186<\/td>\n<td width=\"100\">21,000\u5186<\/td>\n<td width=\"100\">76,300\u5186<\/td>\n<td width=\"100\">332,300\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"100\"><strong>400<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"100\">84,000\u5186<\/td>\n<td width=\"100\">173,000\u5186<\/td>\n<td width=\"100\">120,000\u5186<\/td>\n<td width=\"100\">28,000\u5186<\/td>\n<td width=\"100\">78,400\u5186<\/td>\n<td width=\"100\">455,400\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"100\"><strong>500<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"100\">130,500\u5186<\/td>\n<td width=\"100\">233,000\u5186<\/td>\n<td width=\"100\">150,000\u5186<\/td>\n<td width=\"100\">35,000\u5186<\/td>\n<td width=\"100\">80,500\u5186<\/td>\n<td width=\"100\">594,000\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"100\"><strong>600<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"100\">194,500\u5186<\/td>\n<td width=\"100\">297,000\u5186<\/td>\n<td width=\"100\">180,000\u5186<\/td>\n<td width=\"100\">42,000\u5186<\/td>\n<td width=\"100\">82,600\u5186<\/td>\n<td width=\"100\">754,100\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"100\"><strong>700<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"100\">284,500\u5186<\/td>\n<td width=\"100\">361,000\u5186<\/td>\n<td width=\"100\">210,000\u5186<\/td>\n<td width=\"100\">49,000\u5186<\/td>\n<td width=\"100\">84,700\u5186<\/td>\n<td width=\"100\">940,200\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"100\"><strong>800<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"100\">412,500\u5186<\/td>\n<td width=\"100\">425,000\u5186<\/td>\n<td width=\"100\">240,000\u5186<\/td>\n<td width=\"100\">56,000\u5186<\/td>\n<td width=\"100\">86,800\u5186<\/td>\n<td width=\"100\">1,164,300\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"100\"><strong>900<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"100\">552,500\u5186<\/td>\n<td width=\"100\">495,000\u5186<\/td>\n<td width=\"100\">270,000\u5186<\/td>\n<td width=\"100\">63,000\u5186<\/td>\n<td width=\"100\">88,900\u5186<\/td>\n<td width=\"100\">1,406,400\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"100\"><strong>1,000<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"100\">696,500\u5186<\/td>\n<td width=\"100\">567,000\u5186<\/td>\n<td width=\"100\">300,000\u5186<\/td>\n<td width=\"100\">70,000\u5186<\/td>\n<td width=\"100\">91,000\u5186<\/td>\n<td width=\"100\">1,654,500\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5404\u7a0e\u91d1\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p>1. \u7d66\u4e0e\u53ce\u5165\u984d<span> &#8211; <\/span>\u975e\u8ab2\u7a0e\u306e\u624b\u5f53\u984d<span>(\u203b1) &#8211; <\/span>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<span>(\u203b2) = <\/span>\u7d66\u4e0e\u6240\u5f97\u984d<\/p>\n<p>2. \u7d66\u4e0e\u6240\u5f97\u984d<span> &#8211; <\/span>\u6240\u5f97\u63a7\u9664\u984d<span>(\u203b3) = <\/span>\u8ab2\u7a0e\u6240\u5f97\u984d<\/p>\n<p>3. \u8ab2\u7a0e\u6240\u5f97\u984d<span> \u00d7 <\/span>\u6240\u5f97\u7a0e\u7387<span> &#8211; <\/span>\u63a7\u9664\u984d<span>(\u203b4) = <\/span>\u6240\u5f97\u7a0e<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b1\uff1a\u3053\u3053\u3067\u306f\u624b\u5f53\u306f\u306a\u3057\u3068\u4eee\u5b9a<\/p>\n<p>\u203b2\uff1a\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u300c<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\">No.1410\u2003\u7d66\u4e0e\u6240\u5f97\u63a7\u9664 | \u56fd\u7a0e\u5e81<\/a><\/span>\u300d\u306e\u4ee4\u548c<span>2<\/span>\u5e74\u5206\u4ee5\u964d\u3092\u53c2\u8003<\/p>\n<p>\u203b3\uff1a\u6240\u5f97\u63a7\u9664\u984d\u306f\u300c<span><a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index\/kyuyosyotokusya.htm\">\u7d66\u4e0e\u6240\u5f97\u8005\uff08\u5f93\u696d\u54e1\uff09\u306e\u65b9\u3078\uff08\u4ee4\u548c\uff14\u5e74\u5206\uff09<\/a><\/span>\u300d\u3092\u53c2\u8003\u3001\u3053\u3053\u3067\u306f\u57fa\u790e\u63a7\u9664<span>48<\/span>\u4e07\u5186\u306e\u307f\u3068\u4eee\u5b9a<\/p>\n<p>\u203b4\uff1a \u6240\u5f97\u7a0e\u7387\u3068\u63a7\u9664\u984d\u306f\u300c<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\">No.2260\u2003\u6240\u5f97\u7a0e\u306e\u7a0e\u7387 | \u56fd\u7a0e\u5e81<\/a><\/span>\u300d\u3092\u53c2\u8003<\/p>\n<p><strong>\u3010\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p>1. \u7d66\u4e0e\u6240\u5f97\u91d1\u984d<span> &#8211; <\/span>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<span>(\u203b1) &#8211; <\/span>\u6240\u5f97\u63a7\u9664\u984d<span>(\u203b2) = <\/span>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d<\/p>\n<p>2. \u8ab2\u7a0e\u6240\u5f97\u91d1\u984d<span> \u00d7 <\/span>\u7a0e\u7387<span>10% &#8211; <\/span>\u7a0e\u984d\u63a7\u9664\u984d<span>(\u203b3) = <\/span>\u6240\u5f97\u5272\u984d<\/p>\n<p>3. \u6240\u5f97\u5272\u984d \uff0b \u5747\u7b49\u5272<span>5,000<\/span>\u5186<span> = <\/span>\u500b\u4eba\u4f4f\u6c11\u7a0e<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b1\uff1a\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306f\u300c<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\">No.1410\u2003\u7d66\u4e0e\u6240\u5f97\u63a7\u9664 | \u56fd\u7a0e\u5e81<\/a><\/span>\u300d\u306e\u4ee4\u548c<span>2<\/span>\u5e74\u4ee5\u964d\u3092\u53c2\u8003<\/p>\n<p>\u203b2\uff1a\u6240\u5f97\u63a7\u9664\u984d\u306f\u300c<span><a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/nencho\/index\/kyuyosyotokusya.htm\">\u7d66\u4e0e\u6240\u5f97\u8005\uff08\u5f93\u696d\u54e1\uff09\u306e\u65b9\u3078\uff08\u4ee4\u548c\uff14\u5e74\u5206\uff09<\/a><\/span>\u300d\u3092\u53c2\u8003\u3001\u3053\u3053\u3067\u306f\u57fa\u790e\u63a7\u9664<span>48<\/span>\u4e07\u5186\u306e\u307f\u3068\u4eee\u5b9a<\/p>\n<p>\u203b3\uff1a\u3053\u3053\u3067\u306f\u7a0e\u984d\u63a7\u9664\u306f\u306a\u3057\u3068\u4eee\u5b9a<\/p>\n<p><strong>\u3010\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\u6240\u5f97\u91d1\u984d<span> \u00d7 <\/span>\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387<span>(\u203b) =<\/span>\u6cd5\u4eba\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306f\u300c<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\">No.5759\u2003\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387<\/a><\/span>\u300d\u3092\u53c2\u8003\u3001\u3053\u3053\u3067\u306f\u666e\u901a\u6cd5\u4eba\u30fb\u8cc7\u672c\u91d1<span>1<\/span>\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306b\u533a\u5206\u3057\u3001\u7a0e\u7387\u306f<span>15%<\/span>\u3068\u4eee\u5b9a<\/p>\n<p><strong>\u3010\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\u6240\u5f97\u91d1\u984d<span> \u00d7 <\/span>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387<span>(\u203b) = <\/span>\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u306f\u300c<span><a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/houjinji.html#ho_02_02\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u6cd5\u4eba\u90fd\u6c11\u7a0e | \u7a0e\u91d1\u306e\u7a2e\u985e<\/a><\/span>\u300d\u3092\u53c2\u8003\u3001\u3053\u3053\u3067\u306f\u4e8b\u696d\u306e\u533a\u5206<span>1<\/span>\u53f7\u306e\u666e\u901a\u6cd5\u4eba\u306b\u533a\u5206\u3057\u3001\u7a0e\u7387\u306f<span>3.5%<\/span>\u3068\u4eee\u5b9a<\/p>\n<p><strong>\u3010\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p>1. \u6cd5\u4eba\u7a0e\u984d<span> \u00d7 <\/span>\u4f4f\u6c11\u7a0e\u6cd5\u4eba\u5272\u306e\u7a0e\u7387<span>(\u203b1) = <\/span>\u6cd5\u4eba\u7a0e\u5272<\/p>\n<p>2. \u6cd5\u4eba\u7a0e\u5272 \uff0b \u5747\u7b49\u5272<span>(\u203b2) = <\/span>\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b1\uff1a\u4f4f\u6c11\u7a0e\u6cd5\u4eba\u5272\u306e\u7a0e\u7387\u306f\u300c<span><a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/houjinji.html#ho_02_02\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u6cd5\u4eba\u90fd\u6c11\u7a0e | \u7a0e\u91d1\u306e\u7a2e\u985e<\/a><\/span>\u300d\u3092\u53c2\u8003\u3001\u3053\u3053\u3067\u306f\u4e8b\u52d9\u6240\u7b49\u304c<span>23<\/span>\u533a\u5185\u3001\u4e8b\u696d\u3092\u4ee4\u548c\u5143\u5e74<span>10<\/span>\u6708<span>1<\/span>\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3057\u3066\u304a\u308a\u3001\u7a0e\u7387\u306f<span>7%<\/span>\u3068\u4eee\u5b9a<\/p>\n<p>\u203b2\uff1a \u5747\u7b49\u5272\u306f\u300c<span><a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/shomei\/houjin\/6-4-3b.pdf\">\u5747\u7b49\u5272\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff08\u7b2c6\u53f7\u69d8\u5f0f\u5225\u88684\u306e3\uff09\u8a18\u8f09\u306e\u624b\u5f15\u4ee4 | \u4e3b\u7a0e\u5c40\u8ab2\u7a0e\u90e8\u6cd5\u4eba\u8ab2\u7a0e\u6307\u5c0e\u8ab2<\/a><\/span>\u300d\u3092\u53c2\u8003\u3001\u666e\u901a\u6cd5\u4eba\u3067\u8cc7\u672c\u91d1\u304c<span>1,000<\/span>\u4e07\u5186\u4ee5\u4e0b\u3001\u5f93\u696d\u54e1\u6570\u304c<span>50<\/span>\u4eba\u4ee5\u4e0b\u3068\u3057\u3001\u5747\u7b49\u5272\u306f<span>7<\/span>\u4e07\u5186\u3068\u4eee\u5b9a<\/p>\n<h3><span>4-3. <\/span>\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u306b\u8efd\u6e1b\u3067\u304d\u308b\u7a0e\u984d\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h3>\n<p>\u3053\u3053\u307e\u3067\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3068\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3092\u3001\u6240\u5f97\u984d\u5225\u306b\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u6700\u5f8c\u306b\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6cd5\u4eba\u5316\u3057\u305f\u3089\u3001\u3069\u306e\u304f\u3089\u3044\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u304b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002 <strong>\u00a0<\/strong><\/p>\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u306b\u8efd\u6e1b\u3067\u304d\u308b\u7a0e\u984d\u4f8b\u3011<\/strong><\/p>\n<table width=\"698\">\n<tbody>\n<tr>\n<td width=\"82\">\u00a0<strong>\u6240\u5f97\u984d<\/strong><\/td>\n<td width=\"199\"><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408<\/strong><\/td>\n<td width=\"208\"><strong>\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408<\/strong><\/td>\n<td width=\"208\"><strong>\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u306b\u8efd\u6e1b\u3067\u304d\u308b\u7a0e\u984d<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>100<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">57,867\u5186<\/td>\n<td width=\"208\">102,100\u5186<\/td>\n<td width=\"208\">-44,233\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>200<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">208,917\u5186<\/td>\n<td width=\"208\">224,700\u5186<\/td>\n<td width=\"208\">-15,783\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>300<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">385,387\u5186<\/td>\n<td width=\"208\">332,300\u5186<\/td>\n<td width=\"208\"><strong>53,087<\/strong><strong>\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>400<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">642,592\u5186<\/td>\n<td width=\"208\">455,400\u5186<\/td>\n<td width=\"208\"><strong>187,192<\/strong><strong>\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>500<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">996,792\u5186<\/td>\n<td width=\"208\">594,000\u5186<\/td>\n<td width=\"208\"><strong>402,792<\/strong><strong>\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>600<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">1,350,992\u5186<\/td>\n<td width=\"208\">754,100\u5186<\/td>\n<td width=\"208\"><strong>596,892<\/strong><strong>\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>700<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">1,705,192\u5186<\/td>\n<td width=\"208\">940,200\u5186<\/td>\n<td width=\"208\"><strong>764,992<\/strong><strong>\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>800<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">2,071,644\u5186<\/td>\n<td width=\"208\">1,164,300\u5186<\/td>\n<td width=\"208\"><strong>907,344<\/strong><strong>\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>900<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">2,456,474\u5186<\/td>\n<td width=\"208\">1,406,400\u5186<\/td>\n<td width=\"208\"><strong>1,050,074<\/strong><strong>\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>1,000<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">2,877,039\u5186<\/td>\n<td width=\"208\">1,654,500\u5186<\/td>\n<td width=\"208\"><strong>1,222,539<\/strong><strong>\u5186<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u8868\u3092\u898b\u3066\u307f\u308b\u3068\u3001\u6240\u5f97\u984d\u304c<span>200<\/span>\u4e07\u5186\u307e\u3067\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u304c\u304a\u5f97\u3067\u3059\u304c\u3001<strong>\u6240\u5f97\u984d\u304c<span>300<\/span>\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u6cd5\u4eba\u5316\u3057\u305f\u65b9\u304c\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b<\/strong>\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002 \u307e\u305f<span><a href=\"#_8106vmq0y2t9\">3\u7ae0<\/a><\/span>\u3067\u7d39\u4ecb\u3057\u305f\u3088\u3046\u306b\u3001<strong>\u6cd5\u4eba\u306e\u65b9\u304c\u8a08\u4e0a\u3067\u304d\u308b\u7d4c\u8cbb\u306e\u7a2e\u985e\u304c\u591a\u3044\u305f\u3081\u3001\u672c\u7ae0\u3067\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u305f\u7a0e\u984d\u3088\u308a\u3001\u3055\u3089\u306b\u8efd\u6e1b\u3067\u304d\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b<\/strong>\u3067\u3057\u3087\u3046\u3002 \u3053\u306e\u3088\u3046\u306b<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3059\u308c\u3070\u3001\u6240\u5f97\u984d\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<h2><span>5. Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u306b\u5897\u3084\u305b\u308b\u7d4c\u8cbb\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-12.fw-min.png\" alt=\"\" width=\"1090\" height=\"727\" class=\"alignnone wp-image-1108 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-12.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-12.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-12.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-12.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-12.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-12.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p><strong>\u7a0e\u91d1\u3092\u3069\u308c\u3060\u3051\u8efd\u6e1b\u3067\u304d\u308b\u304b\u306f\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u3082\u306e\u306e\u591a\u3055\u306b\u3082\u95a2\u4fc2\u3057\u3066\u304a\u308a\u3001\u6cd5\u4eba\u306e\u65b9\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u3088\u308a\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u3082\u306e\u304c\u591a\u3044<\/strong>\u3067\u3059\u3002 \u4ee5\u4e0b\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3001\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u8cbb\u7528\u306e\u4e00\u89a7\u3067\u3059\u3002<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p><strong>\u30fb\u81ea\u5b85\u517c\u4e8b\u52d9\u6240\u306e\u8cfc\u5165\u8cbb\u3084\u5bb6\u8cc3<\/strong><\/p>\n<p><strong>\u30fb\u81ea\u8eab\u306e\u7d66\u4e0e<\/strong><\/p>\n<p><strong>\u30fb\u9000\u8077\u91d1<\/strong><\/p>\n<p><strong>\u30fb\u6cd5\u5b9a\u798f\u5229\u8cbb<\/strong><\/p>\n<p><strong>\u30fb\u6cd5\u5b9a\u5916\u798f\u5229\u8cbb<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ee5\u4e0b\u3067<span>1<\/span>\u3064\u305a\u3064\u8aac\u660e\u3057\u3066\u3044\u304f\u306e\u3067\u3001\u81ea\u8eab\u306e\u5834\u5408\u306f\u3069\u306e\u304f\u3089\u3044\u7d4c\u8cbb\u3092\u5897\u3084\u305b\u308b\u304b\u3001\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span>5-1. <\/span>\u81ea\u5b85\u517c\u4e8b\u52d9\u6240\u306e\u8cfc\u5165\u8cbb\u3084\u5bb6\u8cc3<\/h3>\n<p>Youtuber\u304c\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u3001\u81ea\u5b85\u517c\u4e8b\u52d9\u6240\u306e\u5bb6\u8cc3\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u53ef\u80fd\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u3082\u81ea\u5b85\u517c\u4e8b\u52d9\u6240\u306e\u5bb6\u8cc3\u3092\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\u304c\u3001\u696d\u52d9\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u5272\u5408\u3057\u304b\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u5fae\u3005\u305f\u308b\u91d1\u984d\u306e\u5834\u5408\u304c\u307b\u3068\u3093\u3069\u3067\u3057\u3087\u3046\u3002 \u3057\u304b\u3057\u6cd5\u4eba\u5316\u3059\u308c\u3070\u3001<strong>\u793e\u5b85\u3092\u8cfc\u5165\u3082\u3057\u304f\u306f\u793e\u5b85\u3068\u3057\u3066\u8cc3\u8cb8\u306e\u90e8\u5c4b\u3092\u501f\u308a\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u767a\u751f\u3057\u305f\u8cbb\u7528\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p><strong>\u30fb\u793e\u5b85\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408<\/strong>\uff1a\u4f4f\u5c45\u306e\u8cfc\u5165\u8cbb\u3092\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b<\/p>\n<p><strong>\u30fb\u793e\u5b85\u3068\u3057\u3066\u8cc3\u8cb8\u306e\u90e8\u5c4b\u3092\u501f\u308a\u308b\u5834\u5408<\/strong>\uff1a\u4f1a\u793e\u304c\u81ea\u5206<span>(<\/span>\u793e\u9577<span>)<\/span>\u304b\u3089\u5bb6\u8cc3\u306e\u7d04<span>50%<\/span>\u3092\u5fb4\u53ce\u3057\u3001\u305d\u306e\u307e\u307e\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Youtuber\u306e\u5834\u5408\u3001\u81ea\u5b85\u304c\u4e8b\u52d9\u6240\u3084\u64ae\u5f71\u30b9\u30bf\u30b8\u30aa\u3092\u517c\u306d\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u307b\u3068\u3093\u3069\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u6cd5\u4eba\u5316\u3059\u308c\u3070\u4f4f\u5c45\u306e\u8cfc\u5165\u8cbb\u3084\u3001\u90e8\u5c4b\u306e\u8cc3\u6599\u306e\u7d04\u534a\u5206\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u306e\u3067\u3001\u305d\u306e\u5206\u306e\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3><span>5-2. <\/span>\u81ea\u8eab\u306e\u7d66\u4e0e<\/h3>\n<p>\u81ea\u8eab\u306e\u7d66\u4e0e\u3082\u3001<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3057\u305f\u969b\u306b\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\u3002 \u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u3092\u4e8b\u524d\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u306b\u9650\u308a\u3001\u5f93\u696d\u54e1\u3068\u3057\u3066\u50cd\u3044\u3066\u3044\u308b\u914d\u5076\u8005\u3084\u5bb6\u65cf\u306e\u7d66\u4e0e\u3092\u7d4c\u8cbb\u306b\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001\u81ea\u8eab\u3078\u306e\u5831\u916c\u306f\u3001\u305d\u3082\u305d\u3082\u7d66\u4e0e\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306f\u306a\u3044\u305f\u3081\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002 \u3057\u304b\u3057<strong>\u6cd5\u4eba\u5316\u3059\u308c\u3070\u3001\u81ea\u8eab\u3082\u4f1a\u793e\u306b\u5c5e\u3057\u3066\u3044\u308b\u5f79\u54e1<span>(<\/span>\u793e\u9577<span>)<\/span>\u3068\u3044\u3063\u305f\u8003\u3048\u65b9\u306b\u306a\u308b\u305f\u3081\u3001\u81ea\u8eab\u3078\u306e\u7d66\u4e0e\u3082\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b<\/strong>\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002 \u305f\u3060\u3057\u7d66\u4e0e\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u306b\u306f\u3001\u4ee5\u4e0b<span>3<\/span>\u3064\u306e\u6761\u4ef6\u306e\u3069\u308c\u304b\u306b\u5f53\u3066\u306f\u307e\u3063\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table width=\"697\" style=\"width: 100%;\">\n<tbody>\n<tr>\n<td width=\"697\" style=\"width: 100%;\">\n<p><strong>\u30fb\u5b9a\u671f\u540c\u984d\u7d66\u4e0e<\/strong>\uff1a<span>1<\/span>\u30f5\u6708\u4ee5\u4e0b\u306e\u4e00\u5b9a\u671f\u9593\u306b\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u3067\u3001\u652f\u7d66\u984d\u304c\u6bce\u56de\u540c\u984d\u3067\u3042\u308b<\/p>\n<p><strong>\u30fb\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e<\/strong>\uff1a\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u306b\u5c4a\u51fa\u3057\u3001\u6240\u5b9a\u306e\u6642\u671f\u306b\u6240\u5b9a\u306e\u91d1\u984d\u3092\u652f\u7d66\u3059\u308b<\/p>\n<p><strong>\u30fb\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e<\/strong>\uff1a\u4f1a\u793e\u306e\u696d\u7e3e\u3084\u682a\u5316\u306e\u5909\u52d5\u306b\u5fdc\u3058\u3066\u7d66\u4e0e\u304c\u652f\u6255\u308f\u308c\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u539f\u5247\u306f\u5b9a\u984d\u540c\u984d\u7d66\u4e0e\u3068\u306a\u308a\u307e\u3059\u3002\u81ea\u8eab\u306e\u5831\u916c\u984d\u3092\u4e00\u5ea6\u6c7a\u3081\u305f\u30891\u5e74\u9593\u306f\u5909\u66f4\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span>5-3. <\/span>\u9000\u8077\u91d1<\/h3>\n<p>Youtuber\u304c\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u3001\u9000\u8077\u91d1\u3082\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u53ef\u80fd\u3067\u3059\u3002\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u9000\u8077\u91d1\u306e\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001<strong>\u5f93\u696d\u54e1\u3060\u3051\u3067\u306a\u304f\u5f79\u54e1\u3084\u793e\u9577\u672c\u4eba\u306e\u9000\u8077\u91d1\u306e\u307b\u3068\u3093\u3069\u3092\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\u3002<\/strong> \u4ee5\u4e0b\u306f\u5f93\u696d\u54e1\u3084\u5f79\u54e1\u306e\u63a7\u9664\u984d\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u7acb\u5834\u3084\u52e4\u7d9a\u5e74\u6570\u5225\u306e\u9000\u8077\u91d1\u63a7\u9664\u984d\u3011<\/strong><\/p>\n<table width=\"691\">\n<tbody>\n<tr>\n<td width=\"88\"><strong>\u7acb\u5834<\/strong><\/td>\n<td width=\"88\"><strong>\u52e4\u7d9a\u5e74\u6570<\/strong><\/td>\n<td width=\"515\"><strong>\u63a7\u9664\u984d<span>(\u203b1)<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" width=\"88\">\u5f93\u696d\u54e1<\/td>\n<td width=\"88\">20\u5e74\u4ee5\u4e0b<\/td>\n<td width=\"515\">40\u4e07\u5186<span>\u00d7<\/span>\u52e4\u7d9a\u5e74\u6570<\/td>\n<\/tr>\n<tr>\n<td width=\"88\">20\u5e74\u4ee5\u4e0a<\/td>\n<td width=\"515\">(40\u4e07\u5186<span>\u00d720<\/span>\u5e74<span>)<\/span>\uff0b<span>(20<\/span>\u5e74\u3092\u8d85\u3048\u305f\u5e74\u6570<span>\u00d770<\/span>\u4e07\u5186<span>)<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"88\">\u5f79\u54e1<\/td>\n<td width=\"88\">\u30fc<\/td>\n<td width=\"515\">\u9000\u8077\u3059\u308b\u5e74\u306e\u6708\u984d\u7d66\u4e0e\u984d<span>\u00d7<\/span>\u52e4\u7d9a\u5e74\u6570<span>\u00d7<\/span>\u529f\u7e3e\u500d\u7387<span>(\u203b2)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b1\uff1a\u9000\u8077\u91d1\u304c<span>80<\/span>\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u5168\u984d\u63a7\u9664<\/p>\n<p>\u203b2\uff1a\u529f\u7e3e\u500d\u7387\u3068\u306f\u5f79\u54e1\u304c\u9000\u8077\u3059\u308b\u76f4\u524d\u306e\u7d66\u4e0e\u984d\u3092\u30d9\u30fc\u30b9\u306b\u3001\u696d\u52d9\u306b\u5f93\u4e8b\u3057\u305f\u671f\u9593\u3084\u8077\u8cac\u306b\u5fdc\u3058\u3066\u8003\u3048\u3089\u308c\u305f\u500d\u7387\u306e\u3053\u3068\u3067\u3001\u5e73\u5747\u306f<span>1.5<\/span>\uff5e<span>2.5<\/span>\u500d <strong>\u305f\u3068\u3048\u3070<span>15<\/span>\u5e74\u52e4\u7d9a\u3057\u305f\u5f93\u696d\u54e1\u306b<span>700<\/span>\u4e07\u5186\u3092\u9000\u8077\u91d1\u3068\u3057\u3066\u652f\u6255\u3046\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b<span>50<\/span>\u4e07\u5186\u306e\u90e8\u5206\u306b\u3057\u304b\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p>\u30fb\u63a7\u9664\u984d\uff1a<span>40<\/span>\u4e07\u5186<span> \u00d7 15<\/span>\u5e74<span> = 600<\/span>\u4e07\u5186<\/p>\n<p>\u30fb\u9000\u8077\u91d1<span> &#8211; <\/span>\u63a7\u9664\u984d\uff1a<span>700<\/span>\u4e07\u5186<span> &#8211; 600<\/span>\u4e07\u5186<span> = 100<\/span>\u4e07\u5186<\/p>\n<p>\u30fb\u8ab2\u7a0e\u5bfe\u8c61\u984d\uff1a<span>100<\/span>\u4e07\u5186<span> \u00f7 2 = 50<\/span>\u4e07\u5186<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u3088\u3046\u306b<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u3001\u9000\u8077\u91d1\u306e\u307b\u3068\u3093\u3069\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3><span>5-4. <\/span>\u6cd5\u5b9a\u798f\u5229\u8cbb<\/h3>\n<p>\u6cd5\u5b9a\u798f\u5229\u8cbb\u3082\u3001<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3057\u305f\u969b\u306b\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\u3002\u6cd5\u5b9a\u798f\u5229\u8cbb\u3068\u306f\u3001\u6cd5\u5f8b\u3084\u6cd5\u4ee4\u306b\u3066\u6cd5\u4eba\u306b\u8ca0\u62c5\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3001\u5f93\u696d\u54e1\u306e\u305f\u3081\u306e\u8cbb\u7528\u3067\u3059\u3002 \u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cbb\u7528\u304c\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p><strong>\u30fb\u5065\u5eb7\u4fdd\u967a\u6599<\/strong><\/p>\n<p><strong>\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599<\/strong><\/p>\n<p><strong>\u30fb\u4ecb\u8b77\u4fdd\u967a\u6599<\/strong><\/p>\n<p><strong>\u30fb\u5b50\u3069\u3082<\/strong><\/p>\n<p><strong>\u30fb\u5b50\u80b2\u3066\u62e0\u51fa\u91d1<\/strong><\/p>\n<p><strong>\u30fb\u96c7\u7528\u4fdd\u967a\u6599<\/strong><\/p>\n<p><strong>\u30fb\u52b4\u707d\u4fdd\u967a\u6599<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3082\u3057\u5f93\u696d\u54e1\u3092\u96c7\u3063\u3066\u304a\u3089\u305a\u3001<strong>\u81ea\u8eab<span>(<\/span>\u793e\u9577<span>)1<\/span>\u4eba\u3067<span>Youtube<\/span>\u30c1\u30e3\u30f3\u30cd\u30eb\u3092\u904b\u55b6\u3057\u3066\u3044\u308b\u3068\u3044\u3063\u305f\u4f53\u5236\u306e\u5834\u5408\u3067\u3082\u3001\u81ea\u8eab\u306e\u6cd5\u5b9a\u798f\u5229\u8cbb\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<h3><span>5-5. <\/span>\u6cd5\u5b9a\u5916\u798f\u5229\u8cbb<\/h3>\n<p>Youtuber\u304c\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u3001\u6cd5\u5b9a\u5916\u798f\u5229\u8cbb\u3082\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002\u6cd5\u5b9a\u5916\u798f\u5229\u8cbb\u3068\u306f\u3001\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u6cd5\u5b9a\u798f\u5229\u8cbb\u3068\u306f\u7570\u306a\u308a\u3001\u305d\u306e\u4f1a\u793e\u72ec\u81ea\u3067\u5b9a\u3081\u3089\u308c\u308b\u5f93\u696d\u54e1\u306e\u305f\u3081\u306e\u8cbb\u7528\u3067\u3059\u3002 \u6cd5\u5b9a\u798f\u5229\u8cbb\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u540c\u69d8\u3001\u793e\u9577<span>1<\/span>\u4eba\u306e\u5834\u5408\u3084\u5f93\u696d\u54e1\u304c\u5bb6\u65cf\u3084\u89aa\u65cf\u306e\u307f\u306e\u5834\u5408\u306f\u3001\u8a8d\u3081\u3089\u308c\u306a\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<strong>\u5bb6\u65cf\u3084\u89aa\u65cf\u4ee5\u5916\u306b\u3082\u5f93\u696d\u54e1\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cbb\u7528\u304c\u6cd5\u5b9a\u5916\u798f\u5229\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p><strong>\u30fb\u901a\u52e4\u624b\u5f53<\/strong><\/p>\n<p><strong>\u30fb\u51fa\u5f35\u624b\u5f53<\/strong><\/p>\n<p><strong>\u30fb\u5bb6\u8cc3\u624b\u5f53<\/strong><\/p>\n<p><strong>\u30fb\u6176\u5f14\u898b\u821e\u91d1<\/strong><\/p>\n<p><strong>\u30fb\u5065\u5eb7\u8a3a\u65ad\u6599<\/strong><\/p>\n<p><strong>\u30fb\u30b8\u30e0\u3084\u4fdd\u990a\u6240\u306e\u5229\u7528\u6599\u3000\u306a\u3069<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3068\u3048\u3070<span>Youtuber<\/span>\u306e\u5834\u5408\u3001\u64ae\u5f71\u3067\u6d77\u5916\u3084\u5730\u65b9\u306b\u884c\u304f\u30b1\u30fc\u30b9\u3082\u3042\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u5f93\u696d\u54e1\u306b\u51fa\u5f35\u624b\u5f53\u3092\u652f\u7d66\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002 \u901a\u52e4\u624b\u5f53\u3084\u51fa\u5f35\u624b\u5f53\u3001\u5bb6\u8cc3\u624b\u5f53\u306b\u95a2\u3057\u3066\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u6cd5\u4eba\u306e\u65b9\u304c\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u798f\u5229\u539a\u751f\u8cbb\u3092\u8a2d\u5b9a\u3057\u3084\u3059\u304f\u3001\u7a0e\u91d1\u306e\u8ca0\u62c5\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2><span>6. <\/span>\u300c<span>600<\/span>\u4e07\u5186\u4ee5\u4e0a\u306e\u6240\u5f97\u3092\u7d99\u7d9a\u7684\u306b\u5f97\u3089\u308c\u308b\u5834\u5408\u300d\u306f<span>Youtuber<\/span>\u306f\u6cd5\u4eba\u5316\u3057\u305f\u65b9\u304c\u3044\u3044\uff01<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-13.fw-min.png\" alt=\"\" width=\"1090\" height=\"727\" class=\"alignnone wp-image-1111 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-13.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-13.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-13.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-13.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-13.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-13.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u3053\u3053\u307e\u3067\u8aad\u307f\u9032\u3081\u305f\u4eba\u306e\u4e2d\u306b\u306f\u3001\u300c\u7d50\u5c40\u3001\u81ea\u5206\u306e\u5834\u5408\u306f\u6cd5\u4eba\u5316\u3057\u305f\u65b9\u304c\u3044\u3044\u306e\u3060\u308d\u3046\u304b\uff1f\u300d\u3068\u60a9\u3093\u3067\u3044\u308b\u4eba\u3082\u3044\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3057\u305f\u65b9\u304c\u3044\u3044\u30b1\u30fc\u30b9\u306f\u3001<strong>600\u4e07\u5186\u4ee5\u4e0a\u306e\u6240\u5f97\u3092\u7d99\u7d9a\u7684\u306b\u5f97\u3089\u308c\u308b\u5834\u5408<\/strong>\u3067\u3059\u3002 600\u4e07\u5186\u4ee5\u4e0a\u306e\u6240\u5f97\u3092\u7d99\u7d9a\u7684\u306b\u5f97\u3089\u308c\u308b\u3053\u3068\u3067\u3001<strong>\u7a0e\u52d9\u7533\u544a\u306b\u304b\u304b\u308b\u8cbb\u7528\u3092\u8003\u616e\u3057\u305f\u4e0a\u3067\u3082\u3001\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/strong>\u3067\u306f\u7a0e\u52d9\u7533\u544a\u306b\u304b\u304b\u308b\u8cbb\u7528\u304c\u4f55\u306a\u306e\u304b\u3068\u3044\u3046\u3068\u3001\u9867\u554f\u7a0e\u7406\u58eb\u306b\u304b\u304b\u308b\u8cbb\u7528\u3067\u3059\u3002 \u6cd5\u4eba\u5316\u3059\u308b\u3068\u306a\u308b\u3068\u3001\u307b\u3068\u3093\u3069\u306e\u5834\u5408\u3001\u81ea\u529b\u3067\u4f1a\u8a08\u51e6\u7406\u3084\u8ca1\u52d9\u7ba1\u7406\u3092\u884c\u3046\u306e\u304c\u96e3\u3057\u304f\u3001\u9867\u554f\u7a0e\u7406\u58eb\u3068\u5951\u7d04\u3059\u308b\u5fc5\u8981\u304c\u51fa\u3066\u304d\u307e\u3059\u3002\u9867\u554f\u7a0e\u7406\u58eb\u3068\u5951\u7d04\u3059\u308b\u5834\u5408\u3001\u6bce\u6708\u306e\u9867\u554f\u6599\u306e\u76f8\u5834\u306f\u7d04<span>3<\/span>\u4e07\u5186\u306a\u306e\u3067\u3001\u5e74\u9593\u306b\u63db\u7b97\u3059\u308b\u3068\u7d04<span>36<\/span>\u4e07\u5186\u304b\u304b\u308a\u307e\u3059\u3002 \u4ee5\u4e0b\u306f\u300c<span><a href=\"#_mxq1i2nl93xg\">4-3.\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u7a0e\u91d1\u306e\u5dee\u984d\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/a><\/span>\u300d\u3067\u7d39\u4ecb\u3057\u305f\u8868\u3092\u5143\u306b\u3001\u9867\u554f\u7a0e\u7406\u58eb\u306e\u5e74\u9593\u8cbb\u7528\u3092\u30d7\u30e9\u30b9\u3057\u305f\u91d1\u984d\u306e\u9805\u76ee\u3092\u8ffd\u52a0\u3057\u305f\u8868\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7a0e\u984d\u3068\u6cd5\u4eba\u306e\u7a0e\u984d\uff0b\u9867\u554f\u7a0e\u7406\u58eb\u8cbb\u306e\u6bd4\u8f03\u3011<\/strong><\/p>\n<table width=\"698\">\n<tbody>\n<tr>\n<td width=\"82\">\u00a0<strong>\u6240\u5f97\u984d<\/strong><\/td>\n<td width=\"199\"><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7a0e\u984d<\/strong><\/td>\n<td width=\"208\"><strong>\u6cd5\u4eba\u306e\u7a0e\u984d\uff0b\u9867\u554f\u7a0e\u7406\u58eb\u8cbb<\/strong><\/td>\n<td width=\"208\"><strong>\u5dee\u984d<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>100<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">57,867\u5186<\/td>\n<td width=\"208\">462,100\u5186<\/td>\n<td width=\"208\">-404,233\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>200<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">208,917\u5186<\/td>\n<td width=\"208\">584,700\u5186<\/td>\n<td width=\"208\">-375,783\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>300<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">385,387\u5186<\/td>\n<td width=\"208\">692,300\u5186<\/td>\n<td width=\"208\">-306,913\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>400<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">642,592\u5186<\/td>\n<td width=\"208\">815,400\u5186<\/td>\n<td width=\"208\">-172,808\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>500<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">996,792\u5186<\/td>\n<td width=\"208\">954,000\u5186<\/td>\n<td width=\"208\">42,792\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>600<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">1,350,992\u5186<\/td>\n<td width=\"208\">1,114,100\u5186<\/td>\n<td width=\"208\"><strong>236,892<\/strong><strong>\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>700<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">1,705,192\u5186<\/td>\n<td width=\"208\">1,300,200\u5186<\/td>\n<td width=\"208\"><strong>404,992<\/strong><strong>\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>800<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">2,071,644\u5186<\/td>\n<td width=\"208\">1,524,300\u5186<\/td>\n<td width=\"208\"><strong>547,344<\/strong><strong>\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>900<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">2,456,474\u5186<\/td>\n<td width=\"208\">1,766,400\u5186<\/td>\n<td width=\"208\"><strong>690,074<\/strong><strong>\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"82\"><strong>1,000<\/strong><strong>\u4e07\u5186<\/strong><\/td>\n<td width=\"199\">2,877,039\u5186<\/td>\n<td width=\"208\">2,014,500\u5186<\/td>\n<td width=\"208\"><strong>862,539<\/strong><strong>\u5186<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u3092\u898b\u3066\u307f\u308b\u3068\u3001\u6cd5\u4eba\u306e\u7a0e\u984d\u306b\u9867\u554f\u7a0e\u7406\u58eb\u8cbb\u3092\u30d7\u30e9\u30b9\u3057\u305f\u5834\u5408\u3001\u6240\u5f97\u984d\u304c<span>500<\/span>\u4e07\u5186\u307e\u3067\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u304c\u304a\u5f97\u3082\u3057\u304f\u306f\u540c\u984d\u306b\u8fd1\u3044\u3067\u3059\u304c\u3001<strong>\u6240\u5f97\u984d\u304c<span>600<\/span>\u4e07\u5186\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u3001\u6cd5\u4eba\u306e\u65b9\u304c\u7d04<span>20<\/span>\uff5e<span>80<\/span>\u4e07\u5186\u307b\u3069\u304a\u5f97\u306b\u306a\u308b<\/strong>\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002 600\u4e07\u5186\u4ee5\u4e0a\u306e\u6240\u5f97\u984d\u304c\u4e00\u6642\u7684\u306a\u3082\u306e\u3067\u3042\u308c\u3070\u3001\u6cd5\u4eba\u5316\u3059\u308b\u304b\u691c\u8a0e\u3057\u305f\u65b9\u304c\u3044\u3044\u3067\u3059\u304c\u3001<span>600<\/span>\u4e07\u5186\u4ee5\u4e0a\u306e\u6240\u5f97\u304c\u7d99\u7d9a\u7684\u306b\u898b\u8fbc\u3081\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u6cd5\u4eba\u5316\u3057\u305f\u65b9\u304c\u51fa\u3066\u3044\u304f\u304a\u91d1\u3092\u6e1b\u3089\u305b\u308b\u306e\u3067\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h2><span>7. Youtuber<\/span>\u306e\u6cd5\u4eba\u5316\u306a\u3089\u300c\u5408\u540c\u4f1a\u793e\u300d\u304c\u304b\u306a\u308a\u304a\u5f97<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-14.fw-min.png\" alt=\"\" width=\"1090\" height=\"727\" class=\"alignnone wp-image-1112 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-14.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-14.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-14.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-14.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-14.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-14.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u3053\u3053\u307e\u3067\u8aad\u307f\u9032\u3081\u305f\u4eba\u306e\u4e2d\u306b\u306f\u3001\u81ea\u8eab\u306e<span>Youtube<\/span>\u6d3b\u52d5\u3092\u6cd5\u4eba\u5316\u3057\u3088\u3046\u3068\u691c\u8a0e\u3057\u3066\u3044\u308b\u4eba\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002\u305f\u3060\u3057\u6cd5\u4eba\u5316\u3068\u4e00\u6982\u306b\u8a00\u3063\u3066\u3082\u3001\u55b6\u5229\u6cd5\u4eba\u306b\u306f\u3044\u304f\u3064\u304b\u7a2e\u985e\u304c\u3042\u308a\u3001\u305f\u3044\u3066\u3044\u306e\u5834\u5408\u306f\u682a\u5f0f\u4f1a\u793e\u304b\u5408\u540c\u4f1a\u793e\u3092\u9078\u3073\u307e\u3059\u3002 \u81ea\u8eab\u306e\u4e8b\u696d\u30b9\u30bf\u30a4\u30eb\u3084\u4e8b\u696d\u898f\u6a21\u3092\u8003\u616e\u3057\u305f\u4e0a\u3067\u9078\u3076\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3082\u3057\u521d\u671f\u8cbb\u7528\u3092\u6291\u3048\u305f\u3051\u308c\u3070\u3001\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u307e\u3057\u3087\u3046\u3002<strong>\u5408\u540c\u4f1a\u793e\u306f\u682a\u5f0f\u4f1a\u793e\u306b\u6bd4\u3079\u3001\u8a2d\u7acb\u8cbb\u7528\u3092\u5b89\u304f\u6291\u3048\u3089\u308c\u308b<\/strong>\u304b\u3089\u3067\u3059\u3002 \u5408\u540c\u4f1a\u793e\u3068\u682a\u5f0f\u4f1a\u793e\u306e\u8a2d\u7acb\u8cbb\u7528\u306e\u6bd4\u8f03\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u3010\u5408\u540c\u4f1a\u793e\u3068\u682a\u5f0f\u4f1a\u793e\u306e\u8a2d\u7acb\u8cbb\u7528\u306e\u6bd4\u8f03\u3011<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"232\"><strong>\u8a2d\u7acb\u8cbb\u7528<\/strong><\/td>\n<td width=\"232\"><strong>\u682a\u5f0f\u4f1a\u793e<\/strong><\/td>\n<td width=\"232\"><strong>\u5408\u540c\u4f1a\u793e<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"232\"><strong>\u5b9a\u6b3e\u306e\u53ce\u5165\u5370\u7d19\u4ee3<span>(\u203b1)<\/span><\/strong><\/td>\n<td width=\"232\">40,000\u5186<\/td>\n<td width=\"232\">40,000\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"232\"><strong>\u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599<\/strong><\/td>\n<td width=\"232\">30,000\uff5e<span>50,000<\/span>\u5186<span>(\u203b2)<\/span><\/td>\n<td width=\"232\">0\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"232\"><strong>\u767b\u9332\u514d\u8a31\u7a0e<\/strong><\/td>\n<td width=\"232\">150,000\u5186\u304b\u8cc7\u672c\u91d1\u984d\u306e<span>0.7<\/span>\uff05\u306e\u3069\u3061\u3089\u304b\u9ad8\u3044\u65b9<\/td>\n<td width=\"232\">60,000\u5186\u304b\u8cc7\u672c\u91d1\u984d\u306e<span>0.7<\/span>\uff05\u306e\u3069\u3061\u3089\u304b\u9ad8\u3044\u65b9<\/td>\n<\/tr>\n<tr>\n<td width=\"232\"><strong>\u5b9a\u6b3e\u8b04\u672c\u624b\u6570\u6599<\/strong><\/td>\n<td width=\"232\">\u7d04<span>2,000<\/span>\u5186<\/td>\n<td width=\"232\">0\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"232\"><strong>\u5408\u8a08<\/strong><\/td>\n<td width=\"232\">\u7d04<span>222,000<\/span>\u5186\uff5e<\/td>\n<td width=\"232\">100,000\u5186\uff5e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b1\uff1a\u96fb\u5b50\u5b9a\u6b3e\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u306f\u5370\u7d19\u4ee3\u306f\u4e0d\u8981<\/p>\n<p>\u203b2\uff1a\u8cc7\u672c\u91d1\u984d\u306b\u3088\u3063\u3066\u7570\u306a\u308b \u4e0a\u8a18\u3092\u898b\u3066\u307f\u308b\u3068\u3001\u5408\u540c\u4f1a\u793e\u306e\u8a2d\u7acb\u8cbb\u7528\u306e\u65b9\u304c\u3001\u7d04<span>12<\/span>\u4e07\u5186\u3082\u5b89\u3044\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002 \u3082\u3057\u4eca\u5f8c\u5927\u898f\u6a21\u306a\u4e8b\u696d\u5c55\u958b\u3092\u3059\u308b\u4e88\u5b9a\u304c\u3042\u308b\u307b\u304b\u3001\u591a\u984d\u306e\u8cc7\u91d1\u8abf\u9054\u3092\u5fc5\u8981\u3068\u3059\u308b\u5834\u5408\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u3082\u691c\u8a0e\u3059\u3079\u304d\u3067\u3059\u304c\u3001\u4e0a\u8a18\u306b\u5f53\u3066\u306f\u307e\u3089\u305a\u3001<strong>\u300c\u304a\u5f97\u306b\u6cd5\u4eba\u5316\u3057\u305f\u3044\u300d\u3068\u3044\u3063\u305f\u5834\u5408\u306f\u3001\u521d\u671f\u8cbb\u7528\u3092\u6291\u3048\u3089\u308c\u308b\u5408\u540c\u4f1a\u793e\u306e\u8a2d\u7acb\u304c\u304a\u3059\u3059\u3081<\/strong>\u3067\u3059\u3002<\/p>\n<h2><span>8. <\/span>\u3010<span>7STEP<\/span>\u3011<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3059\u308b\u6d41\u308c<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-15.fw-min.png\" alt=\"\" width=\"1090\" height=\"546\" class=\"alignnone wp-image-1113 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-15.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-15.fw-min-300x150.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-15.fw-min-1024x513.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-15.fw-min-768x385.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u3053\u3053\u3067\u306f\u5b9f\u969b\u306b<span>Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3059\u308b\u969b\u306e\u6d41\u308c\u3092\u3001\u4ee5\u4e0b\u306e<span>7<\/span>\u3064\u306b\u5206\u3051\u3066\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p><strong>STEP1. <\/strong><strong>\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306e\u5fc5\u8981\u4e8b\u9805\u3092\u6c7a\u3081\u308b<\/strong><\/p>\n<p><strong>STEP2. <\/strong><strong>\u6cd5\u4eba\u7528\u306e\u5370\u9451\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/p>\n<p><strong>STEP3. <\/strong><strong>\u5b9a\u6b3e\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/p>\n<p><strong>STEP4. <\/strong><strong>\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u306f\u516c\u8a3c\u5f79\u5834\u306b\u3066\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u3092\u53d7\u3051\u308b<\/strong><\/p>\n<p><strong>STEP5. <\/strong><strong>\u8cc7\u672c\u91d1\u3092\u4ee3\u8868\u793e\u54e1\u306e\u53e3\u5ea7\u306b\u6255\u3044\u8fbc\u3080<\/strong><\/p>\n<p><strong>STEP6. <\/strong><strong>\u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/p>\n<p><strong>STEP7. <\/strong><strong>\u6cd5\u52d9\u5c40\u3067\u767b\u8a18\u7533\u8acb\u3092\u884c\u3046<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ee5\u4e0b\u3067<span>1<\/span>\u3064\u305a\u3064\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3><span>STEP1. <\/span>\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306e\u5fc5\u8981\u4e8b\u9805\u3092\u6c7a\u3081\u308b<\/h3>\n<p>Youtuber\u304c\u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u3001\u307e\u305a\u6700\u521d\u306b\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306e\u5fc5\u8981\u4e8b\u9805\u3092\u6c7a\u3081\u307e\u3059\u3002 \u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001<strong>\u4f1a\u793e\u306e\u898f\u7d04\u3084\u898f\u5247\u3092\u63b2\u8f09\u3059\u308b\u5b9a\u6b3e\u306b\u3001\u4f1a\u793e\u306e\u57fa\u672c\u60c5\u5831\u306a\u3069\u3092\u8f09\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b<\/strong>\u304b\u3089\u3067\u3059\u3002\u6c7a\u3081\u308b\u5fc5\u8981\u306e\u3042\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\u3010\u4f1a\u793e\u306e\u5fc5\u8981\u4e8b\u9805\u4e00\u89a7\u3011<\/strong><\/p>\n<table width=\"696\">\n<tbody>\n<tr>\n<td width=\"193\"><strong>\u5fc5\u8981\u4e8b\u9805<\/strong><\/td>\n<td width=\"503\"><strong>\u8a73\u7d30<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"193\"><strong>\u4f1a\u793e\u306e\u5546\u53f7<\/strong><\/td>\n<td width=\"503\">\u81ea\u793e\u306e\u4f1a\u793e\u540d\u3092\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td width=\"193\"><strong>\u767a\u8d77\u4eba<\/strong><\/td>\n<td width=\"503\">\u8cc7\u672c\u91d1\u306e\u51fa\u8cc7\u3084\u5b9a\u6b3e\u4f5c\u6210\u306a\u3069\u306e\u4f1a\u793e\u8a2d\u7acb\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d\u3092\u884c\u3046\u4eba\u306e\u540d\u524d\u3092\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td width=\"193\"><strong>\u4f1a\u793e\u306e\u672c\u5e97\u6240\u5728\u5730<\/strong><\/td>\n<td width=\"503\">\u4e8b\u52d9\u6240\u3084\u5e97\u8217\u306a\u3069\u696d\u52d9\u3092\u884c\u3046\u5834\u6240\u306e\u4f4f\u6240\u3092\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td width=\"193\"><strong>\u4e8b\u696d\u76ee\u7684<\/strong><\/td>\n<td width=\"503\">\u73fe\u5728\u306e\u4e8b\u696d\u5185\u5bb9\u304a\u3088\u3073\u3001\u4eca\u5f8c\u884c\u3046\u3067\u3042\u308d\u3046\u4e8b\u696d\u5185\u5bb9\u3082\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td width=\"193\"><strong>\u8cc7\u672c\u91d1\u306e\u91d1\u984d<\/strong><\/td>\n<td width=\"503\">\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u5143\u624b\u3068\u306a\u308b\u8cc7\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td width=\"193\"><strong>\u4f1a\u793e\u8a2d\u7acb\u65e5<\/strong><\/td>\n<td width=\"503\">\u767b\u8a18\u7533\u8acb\u3092\u884c\u3063\u305f\u65e5\u3092\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td width=\"193\"><strong>\u4e8b\u696d\u5e74\u5ea6<\/strong><\/td>\n<td width=\"503\">\u4e00\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9593\u3092\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td width=\"193\"><strong>1<\/strong><strong>\u682a\u3042\u305f\u308a\u306e\u91d1\u984d<\/strong><strong>(<\/strong><strong>\u682a\u5f0f\u4f1a\u793e\u306e\u307f<span>)<\/span><\/strong><\/td>\n<td width=\"503\">1\u682a\u3042\u305f\u308a\u3001\u3044\u304f\u3089\u306b\u3059\u308b\u304b\u3092\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td width=\"193\"><strong>\u767a\u884c\u53ef\u80fd\u682a\u5f0f\u306e\u7dcf\u6570<\/strong><strong>(<\/strong><strong>\u682a\u5f0f\u4f1a\u793e\u306e\u307f<span>)<\/span><\/strong><\/td>\n<td width=\"503\">\u5c06\u6765\u7684\u306b\u6700\u5927\u4f55\u682a\u307e\u3067\u682a\u5f0f\u3092\u767a\u884c\u53ef\u80fd\u304b\u3092\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td width=\"193\"><strong>\u6a5f\u95a2\u8a2d\u8a08<\/strong><strong>(<\/strong><strong>\u682a\u5f0f\u4f1a\u793e\u306e\u307f<span>)<\/span><\/strong><\/td>\n<td width=\"503\">\u4f1a\u793e\u3092\u7d4c\u55b6\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u610f\u601d\u6c7a\u5b9a\u3092\u4e0b\u3059\u4eba<span>(<\/span>\u682a\u4e3b\u7dcf\u4f1a\uff0b\u53d6\u7de0\u5f79\u306a\u3069<span>)<\/span>\u3092\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td width=\"193\"><strong>\u516c\u544a\u306e\u65b9\u6cd5<\/strong><strong>(<\/strong><strong>\u682a\u5f0f\u4f1a\u793e\u306e\u307f<span>)<\/span><\/strong><\/td>\n<td width=\"503\">\u6c7a\u7b97\u5831\u544a\u3084\u8cc7\u672c\u91d1\u306e\u5909\u66f4\u306b\u3064\u3044\u3066\u306e\u5831\u544a\u3092\u3001\u5b98\u5831\u516c\u544a\u30fb\u65e5\u520a\u65b0\u805e\u30fb\u96fb\u5b50\u516c\u544a\u306e\u3069\u306e\u65b9\u6cd5\u3067\u884c\u3046\u304b\u3092\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span>STEP2. <\/span>\u6cd5\u4eba\u7528\u306e\u5370\u9451\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<p>\u6b21\u306b\u6cd5\u4eba\u7528\u306e\u5370\u9451\u3092\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<strong>\u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u6642\u306b\u5370\u9451\u767b\u9332\u3082\u884c\u3046\u305f\u3081\u3001\u305d\u308c\u307e\u3067\u306b\u4f5c\u6210\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong> \u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u6642\u306b\u306f\u4ee3\u8868\u5370\u3068\u547c\u3070\u308c\u308b\u5370\u9451\u306e\u307f\u3067\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4ee5\u4e0b\u3067\u7d39\u4ecb\u3057\u3066\u3044\u308b\u5370\u9451\u3082\u4e00\u7dd2\u306b\u4f5c\u3063\u3066\u304a\u304f\u3068\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u6cd5\u4eba\u7528\u306e\u5370\u9451\u306e\u7a2e\u985e\u3011<\/strong><\/p>\n<table width=\"696\">\n<tbody>\n<tr>\n<td width=\"180\"><strong>\u6cd5\u4eba\u7528\u306e\u5370\u9451\u306e\u7a2e\u985e<\/strong><\/td>\n<td width=\"516\"><strong>\u8a73\u7d30<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"180\"><strong>\u4ee3\u8868\u5370<\/strong><\/td>\n<td width=\"516\">\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u307b\u304b\u306b\u3001\u884c\u653f\u3078\u306e\u63d0\u51fa\u66f8\u985e\u3084\u91cd\u8981\u306a\u5951\u7d04\u66f8\u306a\u3069\u306b\u62bc\u5370\u3059\u308b\u5370\u9451<\/td>\n<\/tr>\n<tr>\n<td width=\"180\"><strong>\u4f1a\u793e\u9280\u884c\u5370<\/strong><\/td>\n<td width=\"516\">\u9280\u884c\u3067\u65b0\u3057\u304f\u53e3\u5ea7\u3092\u958b\u8a2d\u3059\u308b\u969b\u3084\u3001\u624b\u7d9a\u304d\u306a\u3069\u306b\u4f7f\u7528\u3059\u308b\u5370\u9451<\/td>\n<\/tr>\n<tr>\n<td width=\"180\"><strong>\u4f1a\u793e\u89d2\u5370<\/strong><\/td>\n<td width=\"516\">\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u3001\u898b\u7a4d\u66f8\u306a\u3069\u696d\u52d9\u3067\u4f7f\u7528\u3059\u308b\u66f8\u985e\u306a\u3069\u306b\u4f7f\u7528\u3059\u308b\u5370\u9451<\/td>\n<\/tr>\n<tr>\n<td width=\"180\"><strong>\u4f1a\u793e\u8a8d\u5370<\/strong><\/td>\n<td width=\"516\">\u5b85\u914d\u4fbf\u3084\u90f5\u4fbf\u7269\u306a\u3069\u306e\u53d7\u3051\u53d6\u308a\u6642\u306b\u4f7f\u7528\u3059\u308b\u5370\u9451<\/td>\n<\/tr>\n<tr>\n<td width=\"180\"><strong>\u4f4f\u6240\u5370<\/strong><\/td>\n<td width=\"516\">\u4f1a\u793e\u540d\u3084\u4f1a\u793e\u306e\u4f4f\u6240\u3001\u96fb\u8a71\u756a\u53f7\u306e\u8a18\u5165\u304c\u5fc5\u8981\u306a\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u306b\u4f7f\u7528\u3059\u308b\u5370\u9451<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6cd5\u4eba\u7528\u306e\u5370\u9451\u306f\u4f5c\u6210\u306b\u3001<strong>\u3060\u3044\u305f\u3044<span>1<\/span>\u9031\u9593\u301c<span>10<\/span>\u65e5\u304b\u304b\u308b<\/strong>\u306e\u3067\u3001\u4f59\u88d5\u3092\u6301\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">1\u4eba\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001\u6642\u9593\u3084\u52b4\u529b\u304c\u304b\u306a\u308a\u304b\u304b\u308b\u305f\u3081\u3001\u30d7\u30ed\u306b\u9762\u5012\u306a\u624b\u7d9a\u304d\u3092\u4e38\u3054\u3068\u304a\u9858\u3044\u3067\u304d\u308b<strong>\u300c\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u300d<\/strong>\u3082\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u304f\u308f\u3057\u304f\u306f<span><a href=\"#_mjc5921n15ab\">9\u7ae0<\/a><\/span>\u3067\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span>STEP3. <\/span>\u5b9a\u6b3e\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<p>\u6b21\u306b\u5b9a\u6b3e\u3092\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<strong>\u5b9a\u6b3e\u3068\u306f\u3001\u4f1a\u793e\u306e\u6307\u91dd\u3068\u306a\u308b\u898f\u7d04\u3084\u898f\u5247\u3092\u8a18\u8f09\u3059\u308b\u66f8\u985e\u306e\u3053\u3068<\/strong>\u3067\u3059\u3002\u5b9a\u6b3e\u3078\u8a18\u8f09\u3059\u308b\u5185\u5bb9\u306e\u57fa\u6e96\u306f\u3001\u4f1a\u793e\u6cd5\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u8a18\u8f09\u9805\u76ee\u306f\u4ee5\u4e0b\u306e<span>3<\/span>\u3064\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u5b9a\u6b3e\u306e\u8a18\u8f09\u9805\u76ee\u3011<\/strong><\/p>\n<table width=\"698\">\n<tbody>\n<tr>\n<td width=\"123\">\u00a0<strong>\u8a18\u8f09\u9805\u76ee<\/strong><\/td>\n<td width=\"286\"><strong>\u8a73\u7d30<\/strong><\/td>\n<td width=\"289\"><strong>\u8a18\u8f09\u4f8b<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"123\"><strong>\u7d76\u5bfe\u7684\u8a18\u8f09\u4e8b\u9805<\/strong><\/td>\n<td width=\"286\">\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u6cd5\u7684\u306b\u7121\u52b9\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u4e8b\u9805\u306e\u3053\u3068<\/td>\n<td width=\"289\">\u30fb\u4f1a\u793e\u306e\u5546\u53f7\u30fb\u767a\u8d77\u4eba \u30fb\u4e8b\u696d\u76ee\u7684\u3000\u306a\u3069 (<span><a href=\"#_qj6hpgxv291s\">STEP.1<\/a><\/span>\u3067\u6c7a\u3081\u305f\u4f1a\u793e\u306e\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b<span>)<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"123\"><strong>\u76f8\u5bfe\u7684\u8a18\u8f09\u4e8b\u9805<\/strong><\/td>\n<td width=\"286\">\u6cd5\u7684\u306b\u306f\u8a18\u8f09\u3057\u306a\u304f\u3066\u3082\u554f\u984c\u306a\u3044\u304c\u3001\u8a18\u8f09\u3057\u306a\u3044\u3068\u52b9\u529b\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u4e8b\u9805\u306e\u3053\u3068<\/td>\n<td width=\"289\">\u30fb\u767a\u8d77\u4eba\u304c\u53d7\u3051\u53d6\u308b\u5831\u916c\u306b\u95a2\u3059\u308b\u4e8b\u9805\u30fb\u53d6\u7de0\u5f79\u306e\u4efb\u671f\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3000\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td width=\"123\"><strong>\u4efb\u610f\u7684\u8a18\u8f09\u4e8b\u9805<\/strong><\/td>\n<td width=\"286\">\u4e0a\u8a18<span>2<\/span>\u3064\u306e\u4e8b\u9805\u306b\u8a72\u5f53\u305b\u305a\u3001\u5b9a\u6b3e\u306b\u8a18\u8f09\u3057\u306a\u304f\u3066\u3082\u4ed6\u306e\u66f8\u985e\u306a\u3069\u3067\u660e\u78ba\u306b\u5b9a\u3081\u308b\u3053\u3068\u3067\u52b9\u529b\u304c\u8a8d\u3081\u3089\u308c\u308b\u4e8b\u9805\u306e\u3053\u3068<\/td>\n<td width=\"289\">\u30fb\u5f79\u54e1\u5831\u916c\u306b\u95a2\u3059\u308b\u30eb\u30fc\u30eb\u30fb\u682a\u4e3b\u3078\u306e\u914d\u5f53\u306b\u95a2\u3059\u308b\u30eb\u30fc\u30eb\u3000\u306a\u3069<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5b9a\u6b3e\u306f\u4f1a\u793e\u5185\u306b\u304a\u3051\u308b\u30eb\u30fc\u30eb\u3068\u306a\u308b\u305f\u3081\u3001\u614e\u91cd\u306b\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span>STEP4. <\/span>\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u306f\u516c\u8a3c\u5f79\u5834\u306b\u3066\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u3092\u53d7\u3051\u308b<\/h3>\n<p>\u682a\u5f0f\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306f\u3001\u5b9a\u6b3e\u306e\u4f5c\u6210\u304c\u7d42\u308f\u3063\u305f\u3089\u3001\u516c\u8a3c\u5f79\u5834\u306b\u3066\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u3092\u53d7\u3051\u307e\u3057\u3087\u3046\u3002\u8a8d\u8a3c\u624b\u7d9a\u304d\u306f\u3001\u4f1a\u793e\u306e\u4e8b\u52d9\u6240\u3084\u5e97\u8217\u304c\u6240\u5728\u3059\u308b\u90fd\u9053\u5e9c\u770c\u306e\u516c\u8a3c\u5f79\u5834\u306b\u3066\u884c\u3044\u307e\u3059\u3002 \u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u8cbb\u7528\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u8a8d\u8a3c\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u8cbb\u7528\u3011<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"349\"><strong>\u66f8\u985e<\/strong><\/td>\n<td width=\"349\"><strong>\u8cbb\u7528<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"349\">\u30fb\u5b9a\u6b3e<span> \u00d7 3<\/span>\u30fb\u767a\u8d77\u4eba\u5168\u54e1\u5206\u306e\u5370\u9451\u8a3c\u660e<span>(<\/span>\u767a\u884c\u304b\u3089<span>3<\/span>\u30f5\u6708\u4ee5\u5185\u306e\u3082\u306e\u306b\u9650\u308b<span>)<\/span> \u30fb\u767a\u8d77\u4eba\u5168\u54e1\u306e\u5b9f\u5370<\/td>\n<td width=\"349\">\u30fb\u53ce\u5165\u5370\u7d19\u4ee3\uff1a<span>4<\/span>\u4e07\u5186<span>(<\/span>\u96fb\u5b50\u5b9a\u6b3e\u306e\u5834\u5408\u306f\u7121\u6599<span>)<\/span>\u30fb\u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599\uff1a<span>5<\/span>\u4e07\u5186 \u30fb\u8b04\u672c\u306e\u8acb\u6c42\u624b\u6570\u6599\uff1a<span>1<\/span>\u30da\u30fc\u30b8\u3042\u305f\u308a<span>250<\/span>\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3068\u304f\u306b\u516c\u8a3c\u5f79\u5834\u304c\u6df7\u96d1\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u77ed\u6642\u9593\u3067\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/p>\n<h3><span>STEP5. <\/span>\u8cc7\u672c\u91d1\u3092\u4ee3\u8868\u793e\u54e1\u306e\u53e3\u5ea7\u306b\u6255\u3044\u8fbc\u3080<\/h3>\n<p>\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u304c\u5b8c\u4e86\u3057\u305f\u3089\u3001\u8cc7\u672c\u91d1\u3092\u4ee3\u8868\u793e\u54e1\u306e\u53e3\u5ea7\u306b\u6255\u3044\u8fbc\u307f\u307e\u3057\u3087\u3046\u3002<span>1<\/span>\u4eba\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306f\u3001\u81ea\u8eab\u306e\u53e3\u5ea7\u306b\u8cc7\u672c\u91d1\u3092\u632f\u8fbc\u3081\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002 \u305f\u3068\u3048\u3070\u8cc7\u672c\u91d1\u304c<span>100<\/span>\u4e07\u5186\u3067\u3042\u308c\u3070\u3001\u81ea\u8eab\u306e\u53e3\u5ea7\u306b<span>100<\/span>\u4e07\u5186\u3092\u632f\u8fbc\u307f\u307e\u3059\u3002\u3053\u3053\u3067\u6ce8\u610f\u3057\u305f\u3044\u306e\u304c\u3001<strong>\u300c\u9810\u3051\u5165\u308c\u300d\u3067\u306f\u306a\u304f\u300c\u632f\u308a\u8fbc\u307f\u300d<\/strong>\u3068\u3044\u3063\u305f\u70b9\u3067\u3059\u3002 \u8cc7\u672c\u91d1\u3068\u3057\u3066\u300c\u3044\u304f\u3089\u6255\u3063\u3066\u3044\u308b\u304b\u300d\u3092\u8a3c\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001<strong>\u3082\u3057\u3059\u3067\u306b\u53e3\u5ea7\u306b<span>100<\/span>\u4e07\u5186\u304c\u9810\u3051\u5165\u308c\u3055\u308c\u3066\u3044\u308b\u72b6\u614b\u3067\u3082\u3001\u4e00\u5ea6\u51fa\u91d1\u3057\u3066\u518d\u5ea6\u632f\u308a\u8fbc\u3080\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong> \u632f\u308a\u8fbc\u307f\u304c\u5b8c\u4e86\u3057\u305f\u3089\u3001\u4ee5\u4e0b\u306b\u6cbf\u3063\u3066\u8cc7\u672c\u91d1\u6255\u8fbc\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3092\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p>1. \u901a\u5e33\u306e\u8868\u7d19\u30fb\u8868\u7d19\u88cf\u30fb\u632f\u8fbc\u5185\u5bb9\u306e\u8a18\u5e33\u30da\u30fc\u30b8\u3092\u30b3\u30d4\u30fc\u3059\u308b<\/p>\n<p>2. \u65e5\u4ed8\u30fb\u672c\u5e97\u6240\u5728\u5730\u30fb\u4f1a\u793e\u540d\u30fb\u4ee3\u8868\u6c0f\u540d\u30fb\u6255\u8fbc\u91d1\u984d\u306e\u7dcf\u984d\u30fb\u6255\u8fbc\u304c\u3042\u3063\u305f\u682a\u6570\u30fb<span>1<\/span>\u682a\u306e\u6255\u8fbc\u91d1\u984d\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b<\/p>\n<p>3. 1\u306e\u901a\u5e33\u30b3\u30d4\u30fc\u3068<span>2<\/span>\u306e\u66f8\u985e\u3092\u30db\u30c3\u30c1\u30ad\u30b9\u3067\u7db4\u3058\u308b<\/p>\n<p>4. \u5404\u30da\u30fc\u30b8\u306e\u5883\u76ee\u306b\u4ee3\u8868\u5370\u3092\u62bc\u5370\u3059\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u66f8\u985e\u306f\u3001\u6cd5\u52d9\u5c40\u3067\u767b\u8a18\u3092\u884c\u3046\u969b\u306b\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span>STEP6. <\/span>\u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<p>\u6b21\u306b\u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8\u306f\u300c<span><a href=\"https:\/\/houmukyoku.moj.go.jp\/homu\/COMMERCE_11-1.html\">\u5546\u696d\u30fb\u6cd5\u4eba\u767b\u8a18\u306e\u7533\u8acb\u66f8\u69d8\u5f0f | \u6cd5\u52d9\u5c40<\/a><\/span>\u300d\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u53ef\u80fd\u3067\u3059\u3002 \u8a18\u8f09\u304c\u5fc5\u8981\u306a\u9805\u76ee\u306f\u4ee5\u4e0b\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\u3010\u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8\u306b\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3011<\/strong><\/p>\n<table width=\"696\">\n<tbody>\n<tr>\n<td width=\"175\"><strong>\u9805\u76ee<\/strong><\/td>\n<td width=\"521\"><strong>\u8a18\u8f09\u65b9\u6cd5<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"175\"><strong>\u5546\u53f7\u3001\u672c\u5e97\u306e\u6240\u5728\u5730<\/strong><\/td>\n<td width=\"521\">\u4f1a\u793e\u540d\u3068\u3001\u4f1a\u793e\u306e\u6240\u5728\u5730<span>(<\/span>\u4f4f\u6240<span>)<\/span>\u3092\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td width=\"175\"><strong>\u767b\u8a18\u306e\u4e8b\u7531<\/strong><\/td>\n<td width=\"521\">\u300c\u4ee4\u548c\u3007\u5e74\u3007\u6708\u3007\u65e5<span>(<\/span>\u8cc7\u672c\u91d1\u6255\u8fbc\u8a3c\u660e\u66f8\u985e\u3092\u4f5c\u6210\u3057\u305f\u65e5\u4ed8<span>)<\/span>\u767a\u8d77\u8a2d\u7acb\u306e\u624b\u7d9a\u304d\u5b8c\u4e86\u300d\u3068\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td width=\"175\"><strong>\u767b\u8a18\u3059\u3079\u304d\u4e8b\u9805<\/strong><\/td>\n<td width=\"521\">\u5225\u9014\u3067\u63d0\u51fa\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u306a\u306e\u3067\u3001\u300c\u5225\u7d19\u306e\u901a\u308a\u300d\u306a\u3069\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td width=\"175\"><strong>\u8ab2\u7a0e\u6a19\u6e96\u91d1\u984d<\/strong><\/td>\n<td width=\"521\">\u8cc7\u672c\u91d1\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td width=\"175\"><strong>\u767b\u9332\u514d\u8a31\u7a0e<\/strong><\/td>\n<td width=\"521\">\u30fb\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\uff1a<span>15<\/span>\u4e07\u5186\u304b\u8cc7\u672c\u91d1\u984d\u306e<span>0.7%<\/span>\u306e\u3069\u3061\u3089\u304b\u9ad8\u3044\u65b9\u3092\u8a18\u8f09\u3059\u308b\u30fb\u5408\u540c\u4f1a\u793e\u306e\u5834\u5408\uff1a<span>6<\/span>\u4e07\u5186\u304b\u8cc7\u672c\u91d1\u984d\u306e<span>0.7<\/span>\u306e\u3069\u3061\u3089\u304b\u9ad8\u3044\u65b9\u3092\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td width=\"175\"><strong>\u6dfb\u4ed8\u66f8\u985e<\/strong><\/td>\n<td width=\"521\">\u6dfb\u4ed8\u304c\u5fc5\u8981\u306a\u5b9a\u6b3e\u3084\u5370\u9451\u8a3c\u660e\u66f8\u306a\u3069\u306e\u66f8\u985e\u540d\u3092\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6dfb\u4ed8\u304c\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010<strong>\u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u66f8\u985e<\/strong>\u3011<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"232\"><strong>\u6dfb\u4ed8\u304c\u5fc5\u8981\u306a\u66f8\u985e<\/strong><\/td>\n<td width=\"232\"><strong>\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408<\/strong><\/td>\n<td width=\"232\"><strong>\u5408\u540c\u4f1a\u793e\u306e\u5834\u5408<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"232\"><strong>\u5b9a\u6b3e<\/strong><\/td>\n<td width=\"232\">\u3007<\/td>\n<td width=\"232\">\u3007<\/td>\n<\/tr>\n<tr>\n<td width=\"232\"><strong>\u767b\u9332\u514d\u8a31\u7a0e\u306e\u53ce\u5165\u5370\u7d19<\/strong><\/td>\n<td width=\"232\">\u3007<\/td>\n<td width=\"232\">\u3007<\/td>\n<\/tr>\n<tr>\n<td width=\"232\"><strong>\u767a\u8d77\u4eba\u5168\u54e1\u306e\u540c\u610f\u66f8<\/strong><\/td>\n<td width=\"232\">\u3007<\/td>\n<td width=\"232\">\u30fc<\/td>\n<\/tr>\n<tr>\n<td width=\"232\"><strong>\u8a2d\u7acb\u6642\u4ee3\u8868\u53d6\u7de0\u5f79\u306e\u5c31\u4efb\u627f\u8afe\u66f8<\/strong><\/td>\n<td width=\"232\">\u3007<\/td>\n<td width=\"232\">\u30fc<\/td>\n<\/tr>\n<tr>\n<td width=\"232\"><strong>\u76e3\u67fb\u5f79\u306e\u5c31\u4efb\u627f\u8afe\u66f8<\/strong><\/td>\n<td width=\"232\">\u3007<\/td>\n<td width=\"232\">\u30fc<\/td>\n<\/tr>\n<tr>\n<td width=\"232\"><strong>\u767a\u8d77\u4eba\u5168\u54e1\u306e\u5370\u9451\u767b\u9332\u8a3c\u660e\u66f8<\/strong><\/td>\n<td width=\"232\">\u3007<\/td>\n<td width=\"232\">\u30fc<\/td>\n<\/tr>\n<tr>\n<td width=\"232\"><strong>\u4ee3\u8868\u793e\u54e1\u306e\u5370\u9451\u767b\u9332\u8a3c\u660e\u66f8<\/strong><\/td>\n<td width=\"232\">\u3007<\/td>\n<td width=\"232\">\u3007<\/td>\n<\/tr>\n<tr>\n<td width=\"232\"><strong>\u8cc7\u672c\u91d1\u6255\u8fbc\u8a3c\u660e\u66f8\u985e<\/strong><\/td>\n<td width=\"232\">\u3007<\/td>\n<td width=\"232\">\u3007<\/td>\n<\/tr>\n<tr>\n<td width=\"232\"><strong>\u5370\u9451\u5c4a\u66f8<\/strong><\/td>\n<td width=\"232\">\u3007<\/td>\n<td width=\"232\">\u3007<\/td>\n<\/tr>\n<tr>\n<td width=\"232\"><strong>\u767b\u8a18\u5fc5\u8981\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u305f\u66f8\u985e<\/strong><\/td>\n<td width=\"232\">\u3007<\/td>\n<td width=\"232\">\u3007<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span>STEP7. <\/span>\u6cd5\u52d9\u5c40\u3067\u767b\u8a18\u7533\u8acb\u3092\u884c\u3046<\/h3>\n<p>\u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8\u3092\u4f5c\u6210\u3057\u305f\u3089\u3001\u6cd5\u52d9\u5c40\u306b\u3066\u767b\u8a18\u7533\u8acb\u3092\u884c\u3044\u307e\u3059\u3002\u7533\u8acb\u306f\u4f1a\u793e\u306e\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u6cd5\u52d9\u5c40\u306b\u3066\u884c\u3044\u307e\u3057\u3087\u3046\u3002 <span><a href=\"#_54mn0g2hokin\">STEP6<\/a><\/span>\u3067\u4f5c\u6210\u3057\u305f\u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8\u3092\u7a93\u53e3\u3082\u3057\u304f\u306f\u90f5\u9001\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u306b\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002\u3068\u304f\u306b\u5185\u5bb9\u306b\u554f\u984c\u304c\u306a\u3051\u308c\u3070\u3001<strong>\u7d04<span>7<\/span>\uff5e<span>10<\/span>\u65e5<\/strong>\u3067\u767b\u8a18\u7533\u8acb\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3057\u307e\u3059\u3002 \u6cd5\u4eba\u5316\u3059\u308b\u6d41\u308c\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n<h2><span>9. Youtuber<\/span>\u304c\u6cd5\u4eba\u5316\u3059\u308b\u306a\u3089\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u304c\u304a\u3059\u3059\u3081<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-16.fw-min.png\" alt=\"\" width=\"1090\" height=\"727\" class=\"alignnone wp-image-1114 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-16.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-16.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-16.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-16.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-16.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-16.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/> \u3053\u3053\u307e\u3067\u8aad\u3093\u3067\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b<span>Youtuber<\/span>\u306e\u4eba\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002 \u3057\u304b\u3057\u6cd5\u4eba\u5316\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u3084\u308b\u3053\u3068\u304c\u305f\u304f\u3055\u3093\u3042\u308b\u305f\u3081\u3001\u300c\u6cd5\u4eba\u5316\u3063\u3066\u9762\u5012\u304f\u3055\u305d\u3046\u300d\u300c<span>1<\/span>\u4eba\u3067\u3084\u308b\u3068\u306a\u308b\u3068\u6642\u9593\u304c\u304b\u308a\u305d\u3046\u300d\u3068\u30de\u30a4\u30ca\u30b9\u306e\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u3063\u305f\u4eba\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f <strong>\u3068\u304f\u306b<span>Youtuber<\/span>\u306f\u52d5\u753b\u306e\u4f01\u753b\u3084\u64ae\u5f71\u3001\u7de8\u96c6\u306b\u304b\u306a\u308a\u306e\u6642\u9593\u3092\u8981\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u591a\u304f\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u4f1a\u793e\u8a2d\u7acb\u306b\u3067\u304d\u308b\u3060\u3051\u6642\u9593\u3092\u5272\u304d\u305f\u304f\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/strong> \u305d\u3053\u3067\u304a\u3059\u3059\u3081\u306a\u306e\u304c\u3001<strong>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528<\/strong>\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3068\u306f\u3011<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u969b\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306e\u4f5c\u6210\u3084\u3001\u6cd5\u7684\u306a\u624b\u7d9a\u304d\u306a\u3069\u3092\u4ee3\u884c\u3057\u3066\u884c\u3063\u3066\u3082\u3089\u3048\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u3053\u3068\u3002\u7a0e\u7406\u58eb\u3084\u884c\u653f\u66f8\u58eb\u3001\u53f8\u6cd5\u66f8\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u304c\u7169\u96d1\u306a\u4f5c\u696d\u3092\u4ee3\u884c\u3057\u3066\u304f\u308c\u308b\u307b\u304b\u3001\u4f1a\u793e\u8a2d\u7acb\u3084\u4eca\u5f8c\u306e\u7d4c\u55b6\u3001\u6cd5\u52d9\u3001\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u76f8\u8ac7\u3092\u3067\u304d\u308b\u30b5\u30fc\u30d3\u30b9\u3082\u3042\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Youtuber\u304c\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002 <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-17.fw-min.png\" alt=\"\" width=\"1090\" height=\"713\" class=\"alignnone wp-image-1115 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-17.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-17.fw-min-300x196.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-17.fw-min-1024x670.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-17.fw-min-768x502.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-17.fw-min-212x140.png 212w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u4ee5\u4e0b\u3067\u304f\u308f\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3><span>9-1. <\/span>\u6cd5\u4eba\u5316\u306e\u624b\u9593\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3067\u304d\u308b\u305f\u3081\u3001<span>Youtube<\/span>\u306e\u64ae\u5f71\u3084\u7de8\u96c6\u306b\u96c6\u4e2d\u3067\u304d\u308b<\/h3>\n<p>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u6cd5\u4eba\u5316\u306e\u624b\u9593\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3067\u304d\u3001<span>Youtube<\/span>\u306e\u64ae\u5f71\u3084\u7de8\u96c6\u306b\u96c6\u4e2d\u3067\u304d\u307e\u3059\u3002\u6cd5\u4eba\u5316\u3059\u308b\u306b\u3042\u305f\u3063\u3066<strong>\u9762\u5012\u306a\u624b\u7d9a\u304d\u306e\u307b\u3068\u3093\u3069\u3092\u3001\u7a0e\u7406\u58eb\u3084\u53f8\u6cd5\u66f8\u58eb\u3068\u3044\u3063\u305f\u5c02\u9580\u5bb6\u304c\u4ee3\u884c\u3057\u3066\u7d42\u308f\u3089\u305b\u3066\u304f\u308c\u308b<\/strong>\u304b\u3089\u3067\u3059\u3002 \u305f\u3068\u3048\u3070\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u307b\u3068\u3093\u3069\u306e\u624b\u7d9a\u304d\u3092\u4ee3\u884c\u3057\u3066\u3082\u3089\u3048\u307e\u3059\u3002<\/p>\n<p>\u3010<strong>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3067\u4ee3\u884c\u53ef\u80fd\u306a\u3082\u306e<\/strong>\u3011<\/p>\n<table width=\"689\">\n<tbody>\n<tr>\n<td width=\"369\"><strong>\u6cd5\u4eba\u5316\u3059\u308b\u305f\u3081\u306b\u3084\u308b\u3079\u304d\u3053\u3068<\/strong><\/td>\n<td width=\"320\"><strong>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3067\u4ee3\u884c\u53ef\u80fd\u306a\u3082\u306e<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"369\"><strong>\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306e\u5fc5\u8981\u4e8b\u9805\u3092\u6c7a\u3081\u308b<\/strong><\/td>\n<td width=\"320\">\u30fc<\/td>\n<\/tr>\n<tr>\n<td width=\"369\"><strong>\u6cd5\u4eba\u7528\u306e\u5370\u9451\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/td>\n<td width=\"320\">\u3007<\/td>\n<\/tr>\n<tr>\n<td width=\"369\"><strong>\u5b9a\u6b3e\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/td>\n<td width=\"320\">\u3007<\/td>\n<\/tr>\n<tr>\n<td width=\"369\"><strong>\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u306f\u516c\u8a3c\u5f79\u5834\u306b\u3066\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u3092\u53d7\u3051\u308b<\/strong><\/td>\n<td width=\"320\">\u3007<\/td>\n<\/tr>\n<tr>\n<td width=\"369\"><strong>\u8cc7\u672c\u91d1\u3092\u4ee3\u8868\u793e\u54e1\u306e\u53e3\u5ea7\u306b\u6255\u3044\u8fbc\u3080<\/strong><\/td>\n<td width=\"320\">\u30fc<\/td>\n<\/tr>\n<tr>\n<td width=\"369\"><strong>\u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/td>\n<td width=\"320\">\u3007<\/td>\n<\/tr>\n<tr>\n<td width=\"369\"><strong>\u6cd5\u52d9\u5c40\u3067\u767b\u8a18\u7533\u8acb\u3092\u884c\u3046<\/strong><\/td>\n<td width=\"320\">\u3007<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u3088\u3046\u306b\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u307b\u3068\u3093\u3069\u306e\u624b\u7d9a\u304d\u3092\u81ea\u529b\u3067\u884c\u3046\u5fc5\u8981\u304c\u306a\u304f\u3001\u624b\u9593\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3067\u304d\u308b\u305f\u3081\u3001<span>Youtube<\/span>\u306e\u64ae\u5f71\u3084\u7de8\u96c6\u306b\u6ce8\u529b\u3057\u305f\u307e\u307e\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002 <strong>\u00a0<\/strong><\/p>\n<h3><span>9-2. <\/span>\u81ea\u529b\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3068\u8cbb\u7528\u304c\u540c\u984d\u3082\u3057\u304f\u306f\u5b89\u3044\u5834\u5408\u304c\u3042\u308b<\/h3>\n<p>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u8cbb\u7528\u306f\u3001\u81ea\u529b\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3068\u540c\u984d\u3082\u3057\u304f\u306f\u5b89\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u969b\u306b\u81ea\u8eab\u3067\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306e\u8cbb\u7528\u3068\u3001\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u8cbb\u7528\u306e\u76ee\u5b89\u3092\u6bd4\u3079\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u3010\u81ea\u8eab\u3067\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3068\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306e\u8cbb\u7528\u6bd4\u8f03\u3011<\/strong> <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-18.fw-min.png\" alt=\"\" width=\"1090\" height=\"652\" class=\"alignnone wp-image-1116 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-18.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-18.fw-min-300x179.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-18.fw-min-1024x613.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-18.fw-min-768x459.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u8868\u3092\u898b\u3066\u307f\u308b\u3068\u3001<strong>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u3066\u3082\u3001\u81ea\u8eab\u3067\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3068\u307b\u307c\u540c\u984d\u304b\u5b89\u3044<\/strong>\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002 \u6cd5\u4eba\u5316\u3057\u305f\u3044\u4eba\u306e\u591a\u304f\u306f\u3001\u300c\u306a\u308b\u3079\u304f\u8cbb\u7528\u3092\u6291\u3048\u305f\u3044\u300d\u300c\u4f59\u8a08\u306a\u51fa\u8cbb\u3092\u3057\u305f\u304f\u306a\u3044\u300d\u3068\u3044\u3063\u305f\u4eba\u304c\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001<strong>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u624b\u9593\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3067\u304d\u308b\u306b\u3082\u95a2\u308f\u3089\u305a\u3001\u8cbb\u7528\u3082\u6291\u3048\u308b\u3053\u3068\u304c\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/p>\n<h2><span>10. <\/span>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u969b\u306b\u78ba\u8a8d\u3059\u3079\u304d<span>3<\/span>\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-19.fw-min.png\" alt=\"\" width=\"1090\" height=\"648\" class=\"alignnone wp-image-1117 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-19.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-19.fw-min-300x178.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-19.fw-min-1024x609.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-19.fw-min-768x457.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u300c\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306f\u6c17\u306b\u306a\u308b\u3051\u3069\u3001\u3069\u3093\u306a\u696d\u8005\u3092\u9078\u3093\u3067\u3044\u3044\u304b\u5206\u304b\u3089\u306a\u3044\u300d\u3068\u3044\u3063\u305f\u4eba\u3082\u591a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002 \u305d\u3053\u3067\u3053\u306e\u7ae0\u3067\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u969b\u306e\u30dd\u30a4\u30f3\u30c8<span>3<\/span>\u3064\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-20.fw-min.png\" alt=\"\" width=\"1090\" height=\"640\" class=\"alignnone wp-image-1118 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-20.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-20.fw-min-300x176.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-20.fw-min-1024x601.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-20.fw-min-768x451.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u4ee5\u4e0b\u3067<span>1<\/span>\u3064\u305a\u3064\u8aac\u660e\u3057\u3066\u3044\u304f\u306e\u3067\u3001\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u969b\u306e\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span>10-1. <\/span>\u5f8c\u304b\u3089\u8ffd\u52a0\u6599\u91d1\u304c\u767a\u751f\u3057\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u969b\u306f\u3001\u5f8c\u304b\u3089\u8ffd\u52a0\u6599\u91d1\u304c\u767a\u751f\u3057\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<strong>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u696d\u8005\u306e\u4e2d\u306b\u306f\u3001\u6700\u521d\u306b\u660e\u793a\u3057\u305f\u6599\u91d1\u306e\u307b\u304b\u306b\u3001\u5f8c\u304b\u3089\u8ffd\u52a0\u3067\u6599\u91d1\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308b<\/strong>\u304b\u3089\u3067\u3059\u3002 \u305f\u3068\u3048\u3070\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u81ea\u8eab\u3067\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3082\u696d\u8005\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u3082\u3001<span>222,000<\/span>\u5186\u306f\u5fc5\u305a\u304b\u304b\u308a\u307e\u3059\u3002 \u3057\u304b\u3057\u4e2d\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b<strong>\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u624b\u6570\u6599\u3060\u3051\u3092\u8a18\u8f09\u3057\u3001\u5f8c\u304b\u3089<span>222,000<\/span>\u5186\u3092\u8acb\u6c42\u3055\u308c\u3001\u7d50\u679c\u3001\u76f8\u5834\u3088\u308a\u3082\u8cbb\u7528\u304c\u9ad8\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u6599\u91d1\u8868\u6bd4\u8f03\u3011<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"349\">\u00a0<strong>A<\/strong><strong>\u793e\u306e\u6599\u91d1\u8868<\/strong><\/td>\n<td colspan=\"2\" width=\"349\"><strong>B<\/strong><strong>\u793e\u306e\u6599\u91d1\u8868<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"174\"><strong>\u30b5\u30fc\u30d3\u30b9\u624b\u6570\u6599<\/strong><\/td>\n<td width=\"174\">20,000\u5186<\/td>\n<td rowspan=\"4\" width=\"174\"><strong>\u30b5\u30fc\u30d3\u30b9\u624b\u6570\u6599<\/strong><\/td>\n<td rowspan=\"4\" width=\"174\">60,000\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"174\"><strong>\u5b9a\u6b3e\u8a8d\u8a3c\u5370\u7d19\u4ee3<\/strong><\/td>\n<td width=\"174\">40,000\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"174\"><strong>\u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599<\/strong><\/td>\n<td width=\"174\">32,000\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"174\"><strong>\u767b\u9332\u514d\u8a31\u7a0e<\/strong><\/td>\n<td width=\"174\">150,000\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"174\"><strong>\u5408\u8a08<\/strong><\/td>\n<td width=\"174\">242,000\u5186<\/td>\n<td width=\"174\"><strong>\u5408\u8a08<\/strong><\/td>\n<td width=\"174\">60,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u3088\u3046\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u304c\u6599\u91d1\u8868\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u969b\u306f\u3001\u5fc5\u305a\u767a\u751f\u3059\u308b\u8cbb\u7528\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u304b\u3084\u3001\u5f8c\u304b\u3089\u8ffd\u52a0\u6599\u91d1\u3092\u8acb\u6c42\u3055\u308c\u306a\u3044\u304b\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span>10-2. <\/span>\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306e\u624b\u7d9a\u304d\u3082\u4ee3\u884c\u3057\u3066\u3082\u3089\u3048\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306e\u624b\u7d9a\u304d\u3082\u4ee3\u884c\u3057\u3066\u3082\u3089\u3048\u308b\u304b\u78ba\u8a8d\u3059\u308b\u70b9\u3082\u3001\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u969b\u306b\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3057\u3087\u3046\u3002 \u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3057\u305f\u5f8c\u3082\u3001\u9762\u5012\u3067\u8907\u96d1\u306a\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002 \u305f\u3068\u3048\u3070<strong>\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5404\u6240\u306b\u7533\u8acb\u66f8\u3084\u5c4a\u51fa\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p><strong>\u3010\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306b\u5404\u6240\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e<span>(\u203b)<\/span>\u3011<\/strong><\/p>\n<table width=\"685\">\n<tbody>\n<tr>\n<td width=\"214\"><strong>\u63d0\u51fa\u5148<\/strong><\/td>\n<td width=\"471\"><strong>\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u66f8\u985e<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"4\" width=\"214\"><strong>\u7a0e\u52d9\u7f72<\/strong><\/td>\n<td width=\"471\">\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8<\/td>\n<\/tr>\n<tr>\n<td width=\"471\">\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u7533\u8acb\u66f8<\/td>\n<\/tr>\n<tr>\n<td width=\"471\">\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u5c4a\u51fa\u66f8<\/td>\n<\/tr>\n<tr>\n<td width=\"471\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\u66f8<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" width=\"214\"><strong>\u5e74\u91d1\u4e8b\u52d9\u6240<\/strong><\/td>\n<td width=\"471\">\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u65b0\u898f\u9069\u7528\u5c4a<\/td>\n<\/tr>\n<tr>\n<td width=\"471\">\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u53d6\u5f97\u5c4a<\/td>\n<\/tr>\n<tr>\n<td width=\"471\">\u5065\u5eb7\u4fdd\u967a\u88ab\u6276\u990a\u8005<span>(<\/span>\u7570\u52d5<span>)<\/span>\u5c4a<span>(<\/span>\u6276\u990a\u8005\u304c\u3044\u308b\u5834\u5408<span>)<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"214\"><strong>\u90fd\u9053\u5e9c\u770c\u4e8b\u52d9\u6240\u30fb\u5e02\u753a\u6751\u5f79\u5834\u30fb\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72<\/strong><\/td>\n<td width=\"471\">\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8<\/td>\n<\/tr>\n<tr>\n<td width=\"214\"><strong>\u30cf\u30ed\u30fc\u30ef\u30fc\u30af<\/strong><\/td>\n<td width=\"471\">\u96c7\u7528\u4fdd\u967a\u9069\u7528\u4e8b\u696d\u6240\u8a2d\u7f6e\u5c4a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u5f93\u696d\u54e1\u3092\u96c7\u3046\u5834\u5408\u306f\u4ed6\u306b\u3082\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u66f8\u985e\u3042\u308a \u4e0a\u8a18\u3092\u898b\u3066\u5206\u304b\u308b\u901a\u308a\u3001\u63d0\u51fa\u66f8\u985e\u306f\u591a\u5c90\u306b\u308f\u305f\u308a\u5927\u5909\u306a\u305f\u3081\u3001\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u969b\u306f\u3001<strong>\u4f1a\u793e\u8a2d\u7acb\u307e\u3067\u306e\u624b\u7d9a\u304d\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306e\u624b\u7d9a\u304d\u3082\u4ee3\u884c\u3057\u3066\u3082\u3089\u3048\u308b\u304b\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h3><span>10-3. <\/span>\u7a0e\u7406\u58eb\u3068\u306e\u9867\u554f\u5951\u7d04\u304c\u53ef\u80fd\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u969b\u306f\u3001\u7a0e\u7406\u58eb\u3068\u306e\u9867\u554f\u5951\u7d04\u304c\u53ef\u80fd\u304b\u3069\u3046\u304b\u3082\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002 \u6cd5\u4eba\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u6bd4\u3079\u3066\u7a0e\u52d9\u624b\u7d9a\u304d\u3084\u4f1a\u8a08\u51e6\u7406\u304c\u96e3\u3057\u304f\u3001\u81ea\u8eab\u3067\u3059\u3079\u3066\u884c\u3046\u3068\u306a\u308b\u3068\u624b\u9593\u3084\u6642\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u9867\u554f\u7a0e\u7406\u58eb\u3092\u4ed8\u3051\u3066\u304a\u3044\u305f\u65b9\u304c\u3044\u3044\u304b\u3089\u3067\u3059\u3002 \u305f\u3068\u3048\u3070<strong>\u9867\u554f\u7a0e\u7406\u58eb\u304c\u3044\u308b\u3053\u3068\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u65e5\u3005\u306e\u304a\u91d1\u306b\u95a2\u3059\u308b\u696d\u52d9\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3082\u3089\u3048\u308b\u305f\u3081\u3001\u624b\u9593\u3084\u6642\u9593\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3067\u304d\u3001\u4e8b\u696d\u306b\u96c6\u4e2d\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p>\u30fb\u6b63\u3057\u3044\u77e5\u8b58\u3084\u6700\u65b0\u306e\u77e5\u8b58\u306e\u5143\u3001\u7a0e\u52d9\u66f8\u985e\u3092\u4f5c\u6210\u3057\u3066\u3082\u3089\u3048\u308b<\/p>\n<p>\u30fb\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3084\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u3089\u308c\u308b<\/p>\n<p>\u30fb\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u5834\u5408\u306b\u3001\u7684\u78ba\u306a\u5bfe\u5fdc\u3057\u3066\u3082\u3089\u3048\u308b<\/p>\n<p>\u30fb\u7d66\u4e0e\u8a08\u7b97\u3084\u5e74\u672b\u8abf\u6574\u306a\u3069\u306e\u7d4c\u7406\u696d\u52d9\u3092\u4efb\u305b\u3089\u308c\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a0e\u7406\u58eb\u3068\u9867\u554f\u5951\u7d04\u3057\u305f\u5834\u5408\u3001<strong>\u4f1a\u793e\u8a2d\u7acb\u524d\u304b\u3089\u7a0e\u52d9\u3084\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u3055\u307e\u3056\u307e\u306a\u76f8\u8ac7\u3082\u3057\u3084\u3059\u3044<\/strong>\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u969b\u306f\u3001\u7a0e\u7406\u58eb\u3068\u306e\u9867\u554f\u5951\u7d04\u304c\u53ef\u80fd\u304b\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2><span>11. Youtuber<\/span>\u306e\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u306f\u300c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u306b\u304a\u4efb\u305b\u304f\u3060\u3055\u3044<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-21.fw-min.png\" alt=\"\" width=\"1090\" height=\"506\" class=\"alignnone wp-image-1120 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-21.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-21.fw-min-300x139.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-21.fw-min-1024x475.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-21.fw-min-768x357.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>Youtuber\u304c\u6cd5\u4eba\u5316\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u9762\u5012\u3067\u8907\u96d1\u306a\u624b\u7d9a\u304d\u3092\u30d7\u30ed\u306b\u4f9d\u983c\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u305c\u3072\u300c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u306e\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002 \u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001<strong>\u7d2f\u8a08\u4f1a\u793e\u8a2d\u7acb\u5b9f\u7e3e\u7d04<span>2<\/span>\u4e07\u4ef6\u3001\u9867\u554f\u5148\u6570\u7d04<span>1<\/span>\u4e07<span>7<\/span>\u5343\u4ef6\u3092\u8a87\u308b\u7a0e\u7406\u58eb\u6cd5\u4eba<\/strong>\u3067\u3059\u3002\u5f0a\u793e\u306e\u5f37\u307f\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b<span>3<\/span>\u3064\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-22.fw-min-1.png\" alt=\"\" width=\"1090\" height=\"675\" class=\"alignnone wp-image-1122 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-22.fw-min-1.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-22.fw-min-1-300x186.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-22.fw-min-1-1024x634.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-22.fw-min-1-768x476.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-22.fw-min-1-404x250.png 404w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u4ee5\u4e0b\u3067<span>1<\/span>\u3064\u305a\u3064\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3><span>11-1. <\/span>\u3010\u4ed6\u793e\u3088\u308a\u5727\u5012\u7684\u306b\u304a\u5f97\u3011\u4f1a\u793e\u8a2d\u7acb\u8cbb\u7528\u304c<span class=\"agency-fee-inc loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u5186<\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u8cbb\u7528\u304c\u4ed6\u793e\u3088\u308a\u5727\u5012\u7684\u306b\u304a\u5f97\u3068\u8a00\u3048\u307e\u3059\u3002\u4f1a\u793e\u8a2d\u7acb\u8cbb\u7528\u304c\u3001\u76f8\u5834\u3092\u5927\u5e45\u306b\u4e0b\u56de\u308b<span class=\"agency-fee-inc loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span>\u5186\u3057\u304b\u304b\u304b\u3089\u306a\u3044\u304b\u3089\u3067\u3059\u3002 \u5b9f\u969b\u306b\u3001\u8cc7\u672c\u91d1<span>100<\/span>\u4e07\u5186\u672a\u6e80\u3067\u682a\u5f0f\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306e\u8cbb\u7528\u3092\u6bd4\u3079\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u4ee5\u4e0b\u306e\u8868\u3067\u306f\u3054\u81ea\u8eab\u3067\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001\u4ed6\u793e<span>A<\/span>\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u5f0a\u793e\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306e\u8cbb\u7528\u3092\u6bd4\u8f03\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3010<strong>\u4f1a\u793e\u8a2d\u7acb\u8cbb\u7528\u6bd4\u8f03\u8868<\/strong>\u3011<\/p>\n<table width=\"692\">\n<tbody>\n<tr>\n<td width=\"158\"><\/td>\n<td width=\"171\"><strong>\u3054\u81ea\u8eab\u3067\u8a2d\u7acb\u3059\u308b\u5834\u5408<\/strong><\/td>\n<td width=\"175\"><strong>\u4ed6\u793e<span>A<\/span>\u3092\u5229\u7528\u3059\u308b\u5834\u5408<\/strong><\/td>\n<td width=\"188\"><strong>\u5f0a\u793e\u306e\u30d5\u30eb\u30b5\u30dd\u30fc\u30c8\u30d1\u30c3\u30af\u3092\u5229\u7528\u3059\u308b\u5834\u5408<span>(\u203b)<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"158\"><strong>\u8a2d\u7acb\u624b\u6570\u6599<\/strong><\/td>\n<td width=\"171\">0\u5186<\/td>\n<td width=\"175\">44,000\u5186<\/td>\n<td width=\"188\"><strong>0<\/strong><strong>\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"158\"><strong>\u5b9a\u6b3e\u8a8d\u8a3c\u5370\u7d19\u4ee3<\/strong><\/td>\n<td width=\"171\">40,000\u5186<\/td>\n<td width=\"175\">0\u5186<\/td>\n<td width=\"188\">0\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"158\"><strong>\u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599<\/strong><\/td>\n<td width=\"171\">17,000\u5186(\u203b)<\/td>\n<td width=\"175\">17,000\u5186(\u203b)<\/td>\n<td width=\"188\">17,000\u5186(\u203b)<\/td>\n<\/tr>\n<tr>\n<td width=\"158\"><strong>\u767b\u9332\u514d\u8a31\u7a0e<\/strong><\/td>\n<td width=\"171\">150,000\u5186<\/td>\n<td width=\"175\">150,000\u5186<\/td>\n<td width=\"188\">150,000\u5186<\/td>\n<\/tr>\n<tr>\n<td width=\"158\"><strong>\u7279\u5225\u5272\u5f15<\/strong><\/td>\n<td width=\"171\">\u30fc<\/td>\n<td width=\"175\">\u30fc<\/td>\n<td width=\"188\"><strong>&#8211; 39,000<\/strong><strong>\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"158\"><strong>\u5408\u8a08<\/strong><\/td>\n<td width=\"171\">222,000\u5186<\/td>\n<td width=\"175\">226,000\u5186<\/td>\n<td width=\"188\"><strong><span class=\"agency-fee-inc loading\">\u8aad\u307f\u8fbc\u307f\u4e2d&#8230;<\/span><\/strong><strong>\u5186<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u30d5\u30eb\u30b5\u30dd\u30fc\u30c8\u30d1\u30c3\u30af\u3092\u3054\u5229\u7528\u3044\u305f\u3060\u304f\u5834\u5408\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u3068\u540c\u6642\u671f\u306b\u5f0a\u793e\u3068\u306e\u7a0e\u7406\u58eb\u9867\u554f\u5951\u7d04\u304c\u8981\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002 \u4e0a\u8a18\u3092\u898b\u3066\u3044\u305f\u3060\u304f\u3068\u3001\u81ea\u8eab\u3067\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3084\u4ed6\u793e<span>A<\/span>\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u7d04<span>22<\/span>\u4e07\u5186\u306e\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u5f0a\u793e\u306e\u5834\u5408\u306f<strong>\u8a2d\u7acb\u624b\u6570\u6599\u304c\u7121\u6599\u304b\u3064\u7279\u5225\u5272\u5f15\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u7d04<span>8<\/span>\u4e07\u5186\u3082\u304a\u5f97\u306b\u4f1a\u793e\u3092\u8a2d\u7acb\u3067\u304d\u308b<\/strong>\u3053\u3068\u304c\u5206\u304b\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002 <strong>\u300c<span>Youtube<\/span>\u306e\u64ae\u5f71\u8cbb\u3084\u7de8\u96c6\u306e\u5916\u6ce8\u8cbb\u306b\u304a\u91d1\u3092\u304b\u3051\u305f\u3044\u300d\u300c\u4eba\u6c17\u5546\u58f2\u3067\u3053\u306e\u5148\u3069\u3046\u306a\u308b\u304b\u5206\u304b\u3089\u306a\u3044\u304b\u3089\u3001\u306a\u308b\u3079\u304f\u51fa\u8cbb\u306f\u6291\u3048\u305f\u3044\u300d<\/strong>\u3068\u3044\u3063\u305f<span>Youtuber<\/span>\u306e\u65b9\u306f\u3001\u305c\u3072\u4e00\u5ea6\u3001\u5f0a\u793e\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u203b\u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599(\u4e0d\u968f\u8cbb\u7528\u542b\u3080)\u306b\u3064\u3044\u3066\uff1a\u8cc7\u672c\u91d1100\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u300117,000\u5186(\u305f\u3060\u3057\u4e00\u5b9a\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u306832,000\u5186)\u3001100\u4e07\u5186\u4ee5\u4e0a300\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u300142,000\u5186\u3002300\u4e07\u4ee5\u4e0a\u306e\u5834\u5408\u300152,000\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span>11-2. <\/span>\u4f1a\u793e\u8a2d\u7acb\u524d\u304b\u3089\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306e\u9762\u5012\u306a\u624b\u7d9a\u304d\u307e\u3067\u3059\u3079\u3066\u4ee3\u884c\u53ef\u80fd<\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u307e\u3067\u306e\u624b\u7d9a\u304d\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306e\u9762\u5012\u306a\u624b\u7d9a\u304d\u307e\u3067\u3059\u3079\u3066\u304a\u5f15\u304d\u53d7\u3051\u3044\u305f\u3057\u307e\u3059\u3002 \u4f1a\u793e\u8a2d\u7acb\u6e96\u5099\u306b\u304a\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3001<strong>\u304a\u5ba2\u69d8\u306b\u5fc5\u8981\u306a\u8cc7\u6599\u3092\u6e96\u5099\u3092\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u6b8b\u308a\u306e\u9762\u5012\u306a\u624b\u7d9a\u304d\u306e\u307b\u3068\u3093\u3069\u3092\u5f0a\u793e\u304c\u4ee3\u884c\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/strong> <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-23.fw-min.png\" alt=\"\" width=\"1090\" height=\"450\" class=\"alignnone wp-image-1123 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-23.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-23.fw-min-300x124.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-23.fw-min-1024x423.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-23.fw-min-768x317.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u307e\u305f\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u300c\u30d5\u30eb\u30b5\u30dd\u30fc\u30c8\u30d1\u30c3\u30af\u300d\u3092\u304a\u9078\u3073\u3044\u305f\u3060\u3051\u308c\u3070\u3001<strong>\u9867\u554f\u7a0e\u7406\u58eb\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3001\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306e\u5404\u6240\u3078\u306e\u5c4a\u51fa\u63d0\u51fa\u3084\u3001\u65e5\u3005\u306e\u9762\u5012\u306a\u7a0e\u52d9\u624b\u7d9a\u304d\u3001\u4f1a\u8a08\u51e6\u7406\u306a\u3069\u3092\u30b5\u30dd\u30fc\u30c8\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-24.fw-min.png\" alt=\"\" width=\"1090\" height=\"727\" class=\"alignnone wp-image-1124 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-24.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-24.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-24.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-24.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-24.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-24.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>Youtuber\u306e\u65b9\u306f\u3068\u304f\u306b\u52d5\u753b\u306e\u4f01\u753b\u3084\u64ae\u5f71\u3001\u7de8\u96c6\u306a\u3069\u3001<span>1<\/span>\u3064\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u3092\u5236\u4f5c\u3059\u308b\u306e\u306b\u3001\u65e5\u3005\u591a\u304f\u306e\u52b4\u529b\u3084\u6642\u9593\u3092\u8cbb\u3084\u3057\u3066\u3044\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002 \u3057\u304b\u3057\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u6642\u3060\u3051\u3067\u306a\u304f\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306e\u9762\u5012\u306a\u624b\u7d9a\u304d\u307e\u3067\u4e00\u62ec\u3067\u304a\u5f15\u304d\u53d7\u3051\u53ef\u80fd\u306a\u305f\u3081\u3001<strong>\u304a\u5ba2\u69d8\u306f\u4f59\u8a08\u306a\u52b4\u529b\u3084\u6642\u9593\u3092\u304b\u3051\u308b\u3053\u3068\u306a\u304f\u3001\u4eca\u307e\u3067\u901a\u308a\u4e8b\u696d\u306b\u96c6\u4e2d\u3067\u304d\u308b<\/strong>\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3><span>11-3. <\/span>\u3010\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u5b9f\u7e3e\u3011\u6240\u5f97\u7a0e\u7533\u544a\u3084\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u5b89\u5fc3<\/h3>\n<p>\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u5b9f\u7e3e\u3092\u6301\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u6240\u5f97\u7a0e\u7533\u544a\u3084\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u3082\u5b89\u5fc3\u3068\u3044\u3063\u305f\u70b9\u3082\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u5f37\u307f\u306b\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u4ee5\u4e0b\u306f<span>2021<\/span>\u5e74<span>10<\/span>\u6708\u304b\u3089<span>2022<\/span>\u5e74<span>9<\/span>\u6708\u307e\u3067\u306e\u5e74\u9593\u5b9f\u7e3e\u6570\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u5e74\u9593\u5b9f\u7e3e\u6570\u3011<\/strong><\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"349\"><strong>\u6240\u5f97\u7a0e\u7533\u544a<\/strong><\/td>\n<td width=\"349\">12,537\u4ef6<\/td>\n<\/tr>\n<tr>\n<td width=\"349\"><strong>\u7a0e\u52d9\u8abf\u67fb\u306e\u7acb\u3061\u4f1a\u3044<\/strong><\/td>\n<td width=\"349\">200\u4ef6<\/td>\n<\/tr>\n<tr>\n<td width=\"349\"><strong>\u9867\u554f\u5148<\/strong><\/td>\n<td width=\"349\">17,048\u4ef6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3068\u3048\u3070\u6240\u5f97\u7a0e\u7533\u544a\u3084\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5bfe\u5fdc\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p><strong>\u30fb\u6240\u5f97\u7a0e\u7533\u544a\u306e\u969b<\/strong>\uff1a\u4f59\u8a08\u306a\u7a0e\u91d1\u304c\u767a\u751f\u3057\u306a\u3044\u3088\u3046\u3001\u5e33\u7c3f\u304c\u9593\u9055\u3063\u3066\u3044\u306a\u3044\u304b\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3059\u308b\u307b\u304b\u3001\u7a0e\u91d1\u306e\u8ca0\u62c5\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b\u7a0e\u52d9\u306e\u7279\u4f8b\u3092\u6307\u5357<\/p>\n<p><strong>\u30fb\u7a0e\u52d9\u8abf\u67fb\u306e\u969b<\/strong>\uff1a\u5fa1\u793e\u306e\u4ee3\u7406\u4eba\u3068\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u9069\u5207\u306b\u5bfe\u5fdc<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305f\u9867\u554f\u5148\u306e\u4f1a\u793e\u306e\u898f\u6a21\u306f\u3055\u307e\u3056\u307e\u3067\u3001<strong>\u500b\u4eba\u3067\u55b6\u696d\u3055\u308c\u3066\u3044\u308b\u98f2\u98df\u5e97\u304b\u3089\u5c11\u4eba\u6570\u3067\u904b\u55b6\u3057\u3066\u3044\u308b\u4e2d\u5c0f\u96f6\u7d30\u4f01\u696d\u3001\u4e2d\u5805\u4f01\u696d\u3001\u4e0a\u5834\u4f01\u696d\u307e\u3067\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u3002<\/strong> \u696d\u754c\u696d\u7a2e\u3082\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u591a\u7a2e\u591a\u69d8\u306a\u305f\u3081\u3001<strong>Youtuber\u3067\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u304a\u5ba2\u69d8\u306b\u3082\u304a\u5f79\u306b\u7acb\u3066\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/strong> <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-25.fw-min.png\" alt=\"\" width=\"1090\" height=\"552\" class=\"alignnone wp-image-1126 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-25.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-25.fw-min-300x152.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-25.fw-min-1024x519.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/youtuber-incorporated-25.fw-min-768x389.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u203b2022\u5e74<span>9<\/span>\u6708\u6642\u70b9\u306e\u30c7\u30fc\u30bf \u3053\u308c\u307e\u3067\u306e\u7d4c\u9a13\u3067\u57f9\u3063\u3066\u304d\u305f\u8c4a\u5bcc\u306a\u30ce\u30a6\u30cf\u30a6\u3092\u6d3b\u304b\u3057\u3001\u5c06\u6765\u8d77\u3053\u308a\u5f97\u308b\u554f\u984c\u3084\u30ea\u30b9\u30af\u306e\u7ba1\u7406\u3001\u9577\u671f\u7684\u306a\u4e8b\u696d\u306e\u767a\u5c55\u306b\u3064\u306a\u304c\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u53ef\u80fd\u3067\u3059\u3002 <strong>\u300c\u6cd5\u4eba\u5316\u3057\u3066<span>Youtube<\/span>\u30c1\u30e3\u30f3\u30cd\u30eb\u3092\u3055\u3089\u306b\u62e1\u5927\u3057\u3066\u3044\u304d\u305f\u3044\u300d\u300c\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b<span>Youtube<\/span>\u306e\u6d3b\u52d5\u3092\u6cd5\u4eba\u5316\u3057\u305f\u3044\u300d<\/strong>\u3068\u3044\u3063\u305f\u5834\u5408\u306f\u3001\u305c\u3072\u4e00\u5ea6\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h2><span>12. <\/span>\u307e\u3068\u3081<\/h2>\n<p>Youtuber\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p>\u30fb\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b<\/p>\n<p>\u30fb\u5065\u5eb7\u4fdd\u967a\u3084\u5e74\u91d1\u304c\u624b\u539a\u304f\u306a\u308b<\/p>\n<p>\u30fb\u5916\u90e8\u304b\u3089\u306e\u793e\u4f1a\u7684\u4fe1\u7528\u5ea6\u304c\u9ad8\u304f\u306a\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Youtuber\u304c\u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u628a\u63e1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p>\u30fb\u5f93\u696d\u54e1\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u6298\u534a\u3057\u3066\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b<\/p>\n<p>\u30fb\u58f2\u4e0a\u306b\u5fdc\u3058\u3066\u81ea\u8eab\u306e\u5831\u916c\u984d\u3092\u5897\u6e1b\u3067\u304d\u306a\u3044<\/p>\n<p>\u30fb\u8d64\u5b57\u3067\u3082\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b<\/p>\n<p>\u30fb\u6cd5\u7684\u624b\u7d9a\u304d\u3084\u4f1a\u8a08\u51e6\u7406\u304c\u96e3\u3057\u3044<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ee5\u4e0b\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u3001\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u8cbb\u7528\u306e\u4e00\u89a7\u3067\u3059\u3002<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p>\u30fb\u81ea\u5b85\u517c\u4e8b\u52d9\u6240\u306e\u8cfc\u5165\u8cbb\u3084\u5bb6\u8cc3<\/p>\n<p>\u30fb\u81ea\u8eab\u306e\u7d66\u4e0e<\/p>\n<p>\u30fb\u9000\u8077\u91d1<\/p>\n<p>\u30fb\u6cd5\u5b9a\u798f\u5229\u8cbb<\/p>\n<p>\u30fb\u6cd5\u5b9a\u5916\u798f\u5229\u8cbb<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Youtuber\u306f\u6240\u5f97\u984d\u304c<span>600<\/span>\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7533\u544a\u306b\u304b\u304b\u308b\u8cbb\u7528\u3092\u8003\u616e\u3057\u305f\u4e0a\u3067\u3082\u3001\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002\u304f\u308f\u3057\u304f\u306f\u300c<span><a href=\"#_yxi9n0n4h86y\">6.\u300c600\u4e07\u5186\u4ee5\u4e0a\u306e\u6240\u5f97\u3092\u7d99\u7d9a\u7684\u306b\u5f97\u3089\u308c\u308b\u5834\u5408\u300d\u306fYoutuber\u306f\u6cd5\u4eba\u5316\u3057\u305f\u65b9\u304c\u3044\u3044\uff01<\/a><\/span>\u300d\u306b\u76ee\u3092\u901a\u3057\u3066\u304f\u3060\u3055\u3044\u3002 Youtuber\u304c\u6cd5\u4eba\u5316\u3059\u308b\u969b\u306e\u6d41\u308c\u306f\u3001\u4ee5\u4e0b<span>7STEP<\/span>\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p>STEP1. \u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306e\u5fc5\u8981\u4e8b\u9805\u3092\u6c7a\u3081\u308b<\/p>\n<p>STEP2. \u6cd5\u4eba\u7528\u306e\u5370\u9451\u3092\u4f5c\u6210\u3059\u308b<\/p>\n<p>STEP3. \u5b9a\u6b3e\u3092\u4f5c\u6210\u3059\u308b<\/p>\n<p>STEP4. \u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u306f\u516c\u8a3c\u5f79\u5834\u306b\u3066\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u3092\u53d7\u3051\u308b<\/p>\n<p>STEP5. \u8cc7\u672c\u91d1\u3092\u4ee3\u8868\u793e\u54e1\u306e\u53e3\u5ea7\u306b\u6255\u3044\u8fbc\u3080<\/p>\n<p>STEP6. \u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/p>\n<p>STEP7. \u6cd5\u52d9\u5c40\u3067\u767b\u8a18\u7533\u8acb\u3092\u884c\u3046<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>\u300cYoutube\u30c1\u30e3\u30f3\u30cd\u30eb\u306e\u53ce\u76ca\u304c\u5897\u3048\u3066\u304d\u305f\u3051\u3069\u3001\u6cd5\u4eba\u5316\u3059\u3079\u304d\uff1f\u640d\u3057\u3066\u3044\u306a\u3044\u304b\u4e0d\u5b89\u3002\u3002\u3002\u300d \u300cYoutuber\u306f\u6cd5\u4eba\u5316\u3057\u305f\u65b9\u304c\u3044\u3044\uff1f\u3067\u3082\u7a0e\u91d1\u304c\u305f\u304f\u3055\u3093\u304b\u304b\u308a\u305d\u3046\u3067\u5fc3\u914d\u300d Youtuber\u306f\u53ce\u76ca\u304c\u3042\u308b\u7a0b\u5ea6\u5897\u3048\u3066\u304d\u305f\u3089\u3001\u6cd5\u4eba [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":1095,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[15],"class_list":["post-1094","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-incorporation"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/1094","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/comments?post=1094"}],"version-history":[{"count":26,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/1094\/revisions"}],"predecessor-version":[{"id":7408,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/1094\/revisions\/7408"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/media\/1095"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/media?parent=1094"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/categories?post=1094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}