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<\/strong><strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u7a0e\u7406\u58eb\u306b\u983c\u3080\u30e1\u30ea\u30c3\u30c8<\/strong><\/p>\n<p><strong>\u25fb\ufe0e <\/strong><strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u7a0e\u7406\u58eb\u306b\u983c\u3080\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/p>\n<p><strong>\u25fb\ufe0e <\/strong><strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u7a0e\u7406\u58eb\u306b\u983c\u3093\u3060\u5834\u5408\u306e\u8cbb\u7528\u76f8\u5834\u304c\u5206\u304b\u308b<\/strong><\/p>\n<p><strong>\u25fb\ufe0e <\/strong><strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u7a0e\u7406\u58eb\u306b\u983c\u307e\u305a\u5f8c\u6094\u3059\u308b\u3053\u3068<\/strong><strong>3<\/strong><strong>\u3064<\/strong><\/p>\n<p><strong>\u25fb\ufe0e <\/strong><strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u7a0e\u7406\u58eb\u8cbb\u7528\u3092\u5b89\u304f\u6291\u3048\u308b\u30b3\u30c4\u304c\u5206\u304b\u308b<\/strong><\/p>\n<p><strong>\u25fb\ufe0e <\/strong><strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3067\u9078\u3076\u3079\u304d\u7a0e\u7406\u58eb\u306e\u30dd\u30a4\u30f3\u30c8\u304c\u5206\u304b\u308b<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u78ba\u5b9a\u7533\u544a\u306e\u9055\u3044\u304b\u3089\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u7a0e\u7406\u58eb\u306b\u983c\u3080\u5834\u5408\u306e\u8cbb\u7528\u76f8\u5834\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u81ea\u5206\u3067\u884c\u3046\u5834\u5408\u306e\u624b\u9806\u306a\u3069\u306b\u3064\u3044\u3066\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u306a\u3055\u3063\u3066\u304f\u3060\u3055\u3044\uff01<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1.\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u306f\u7a0e\u7406\u58eb\u306b\u983c\u3093\u3060\u307b\u3046\u304c\u826f\u3044\u306e\u304b\uff1f<\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"681\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-02.fw-min.png\" alt=\"\" class=\"wp-image-1324\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-02.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-02.fw-min-300x187.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-02.fw-min-1024x640.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-02.fw-min-768x480.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-02.fw-min-763x476.png 763w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-02.fw-min-749x468.png 749w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u4f5c\u696d\u306b\u7a0e\u7406\u58eb\u306f\u5fc5\u8981\u306a\u306e\u304b\u3069\u3046\u304b\u3001\u3010\u4e0d\u8981\u6d3e\u3011\u3068\u3010\u5fc5\u8981\u6d3e\u3011\u305d\u308c\u305e\u308c\u306e\u610f\u898b\u3068\u305d\u306e\u7406\u7531\u3092\u77e5\u308b\u3053\u3068\u3067\u3001\u554f\u984c\u70b9\u3084\u6ce8\u610f\u70b9\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1-1.\u3010\u4e0d\u8981\u6d3e\u306e\u610f\u898b\u3011\u7a0e\u7406\u58eb\u306b\u983c\u307e\u306a\u3044\u7406\u7531<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u306b\u7a0e\u7406\u58eb\u306f\u3010\u4e0d\u8981\u3011\u3068\u4e3b\u5f35\u3059\u308b\u4eba\u306e\u7406\u7531\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u7bc0\u7a0e\u3057\u305f\u5206\u3092\u7a0e\u7406\u58eb\u306b\u6301\u3063\u3066\u3044\u304b\u308c\u308b\u306e\u306f\u672c\u672b\u8ee2\u5012<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u672c\u3084\u30cd\u30c3\u30c8\u3067\u8abf\u3079\u308c\u3070\u81ea\u5206\u3067\u3082\u306a\u3093\u3068\u304b\u3067\u304d\u308b<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u7bc0\u7a0e\u306f\u3057\u3066\u3044\u3066\u3082\u8131\u7a0e\u306f\u3057\u3066\u3044\u306a\u3044\u304b\u3089\u6307\u6458\u3055\u308c\u305f\u3068\u3057\u3066\u3082\u554f\u984c\u306f\u306a\u3044<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u308c\u305e\u308c\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span>\u25fc\ufe0f<\/span>\u7bc0\u7a0e\u3057\u305f\u5206\u3092\u7a0e\u7406\u58eb\u306b\u6301\u3063\u3066\u3044\u304b\u308c\u308b\u306e\u306f\u672c\u672b\u8ee2\u5012<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u76ee\u7684\u304c\u3001\u6240\u5f97\u7a0e\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u3053\u3068\u3067\u3042\u308b\u5834\u5408\u3001\u305b\u3063\u304b\u304f\u6291\u3048\u305f\u652f\u51fa\u5206\u3092\u7a0e\u7406\u58eb\u306b\u652f\u6255\u3063\u305f\u306e\u3067\u306f\u3001\u7d50\u5c40\u624b\u5143\u306b\u304a\u91d1\u304c\u6b8b\u308a\u307e\u305b\u3093<span>&nbsp;<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u306e\u4e8b\u696d\u6240\u5f97<span>600<\/span>\u4e07\u5186\u3060\u3063\u305f\u4eba\u304c\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3066\u5831\u916c\u984d\u3092\u6708\u984d<span>25<\/span>\u4e07\u5186\uff08\u5e74\u984d<span>300<\/span>\u4e07\u5186\uff09\u306b\u8a2d\u5b9a\u3057\u305f\u5834\u5408\u3001\u3082\u3068\u3082\u3068\u306e\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u304b\u3089\u3001\u5e74\u9593<span>30<\/span>\u4e07\u5186\u8fd1\u304f\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"608\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-03.fw-min.png\" alt=\"\" class=\"wp-image-1325\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-03.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-03.fw-min-300x167.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-03.fw-min-1024x571.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-03.fw-min-768x428.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.city.chuo.lg.jp\/a0024\/kurashi\/hokennenkin\/kokuho\/kokuhonitsuite\/noufu\/hokenryo.html\">\u4e2d\u592e\u533a \u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u4fdd\u967a\u6599<\/a><\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a73\u3057\u3044\u8cbb\u7528\u76ee\u5b89\u306b\u3064\u3044\u3066\u306f<span><a href=\"#a1\">4.\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u8cbb\u7528\u76f8\u5834<\/a><\/span>\u3067\u304a\u4f1d\u3048\u3057\u307e\u3059\u304c\u3001\u7a0e\u7406\u58eb\u3092\u96c7\u3063\u3066\u6cd5\u4eba\u4f1a\u8a08\u3092\u898b\u3066\u3082\u3089\u3046\u3068\u3001<strong>\u305b\u3063\u304b\u304f\u6291\u3048\u305f\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u5168\u984d\u307e\u305f\u306f\u307b\u3068\u3093\u3069\u3092\u5831\u916c\u3068\u3057\u3066\u652f\u6255\u3046<\/strong>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u3082\u305d\u3082\u4e8b\u696d\u306e\u6210\u9577\u3084\u62e1\u5927\u3092\u76ee\u6307\u3057\u3066\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u308f\u3051\u3067\u306f\u306a\u3044\u30b1\u30fc\u30b9\u3067\u306f\u3001\u7a0e\u7406\u58eb\u3078\u306e\u5831\u916c\u3068\u3057\u3066\u652f\u51fa\u304c\u5897\u3048\u308b\u3053\u3068\u304c\u3001\u672c\u672b\u8ee2\u5012\u306b\u611f\u3058\u3089\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span>\u25fc\ufe0f<\/span>\u672c\u3084\u30cd\u30c3\u30c8\u3067\u8abf\u3079\u308c\u3070\u81ea\u5206\u3067\u3082\u306a\u3093\u3068\u304b\u3067\u304d\u308b<\/h4>\n\n\n\n<p 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class=\"wp-block-heading\"><span>\u25fc\ufe0f<\/span>\u7bc0\u7a0e\u306f\u3057\u3066\u3044\u3066\u3082\u8131\u7a0e\u306f\u3057\u3066\u3044\u306a\u3044\u304b\u3089\u6307\u6458\u3055\u308c\u305f\u3068\u3057\u3066\u3082\u554f\u984c\u306f\u306a\u3044<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u7bc0\u7a0e\u76ee\u7684\u3067\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3066\u3082\u3001\u304d\u3061\u3093\u3068\u672c\u696d\u3068\u526f\u696d\u3092\u5206\u3051\u3066\u3044\u308c\u3070\u3001\u6cd5\u7684\u306b\u4f55\u3082\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u5206\u3067\u6cd5\u4eba\u4f1a\u8a08\u3092\u884c\u3044\u3001\u4e07\u304c\u4e00\u305d\u3053\u306b\u30df\u30b9\u304c\u3042\u3063\u3066\u7a0e\u52d9\u7f72\u306e\u7acb\u3061\u5165\u308a\u3092\u53d7\u3051\u305f\u3068\u3057\u3066\u3082\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u6cd5\u5f8b\u306b\u5247\u3063\u3066\u304d\u3061\u3093\u3068\u5206\u3051\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u4f1a\u8a08\u3092\u4fee\u6b63\u3059\u308b\u3053\u3068\u306f\u3042\u3063\u3066\u3082\u3001\u91cd\u3044\u8ffd\u5fb4\u8ab2\u7a0e\u306a\u3069\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u306a\u3044\u3068\u3044\u3046\u4e3b\u5f35\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<h4>\u3010\u6ce8\u610f\uff01\u610f\u56f3\u7684\u3067\u306a\u304f\u3066\u3082\u9593\u9055\u3048\u308b\u3068\u91cd\u52a0\u7b97\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u306f\u3042\u308b\u3011<\/h4>\n<p>\u8131\u7a0e\u3092\u610f\u56f3\u7684\u306b\u884c\u3063\u305f\u3082\u306e\u3067\u306a\u304f\u3066\u3082\u3001\u7a0e\u52d9\u7533\u544a\u3092\u9593\u9055\u3048\u308b\u3068\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u306f\u3001\u4ee5\u4e0b\u306e<span>2<\/span>\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table width=\"681\">\n<tbody>\n<tr>\n<td width=\"95\">\n<p><strong>\u4fee\u6b63\u7533\u544a<\/strong><\/p>\n<\/td>\n<td width=\"167\">\n<p><strong>\u7d0d\u7a0e\u8005\u304b\u3089\u306e\u624b\u7d9a\u304d<\/strong><\/p>\n<\/td>\n<td width=\"419\">\n<p><strong>\u7a0e\u52d9\u7533\u544a\u306e\u5185\u5bb9\u306e\u8aa4\u308a\u3092\u8a02\u6b63\u3057\u3066\u7533\u544a\u3057\u76f4\u3059\u3053\u3068<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">\n<p><strong>\u66f4\u6b63\u51e6\u5206<\/strong><\/p>\n<\/td>\n<td width=\"167\">\n<p><strong>\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u624b\u7d9a\u304d<\/strong><\/p>\n<\/td>\n<td width=\"419\">\n<p><strong>\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u7533\u544a\u5185\u5bb9\u306b\u8aa4\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u8077\u6a29\u3067\u7533\u544a\u5185\u5bb9\u30fb\u7a0e\u984d\u3092\u4fee\u6b63\u3059\u308b\u3053\u3068<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/p>\n<p>\u8ffd\u5fb4\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u3001\u3053\u306e\u8ffd\u5fb4\u7a0e\u984d\u306b\u52a0\u3048\u3066\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3001\u5ef6\u6ede\u7a0e\u306a\u3069\u3068\u547c\u3070\u308c\u308b\u300c\u91cd\u52a0\u7b97\u7a0e\u300d\u304c\u8ab2\u305b\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u305d\u306e\u5834\u5408\u306b\u306f\u7d0d\u7a0e\u8005\u306e\u8ca0\u62c5\u304c\u304b\u306a\u308a\u91cd\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u91cd\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u306f\u300c\u57fa\u790e\u3068\u306a\u308b\u7a0e\u984d\u306e<span>35%~40%<\/span>\u300d<\/strong>\u306b\u53ca\u3076\u305f\u3081\u3001\u5358\u306a\u308b\u30df\u30b9\u3060\u304b\u3089\u3068\u5b89\u6613\u306b\u3084\u308a\u904e\u3054\u3059\u306e\u3060\u3051\u306f\u7d76\u5bfe\u306b\u3084\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"a2\">1-2.\u3010\u5fc5\u8981\u6d3e\u306e\u610f\u898b\u3011\u7a0e\u7406\u58eb\u306b\u983c\u3080\u7406\u7531<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u306b\u7a0e\u7406\u58eb\u306f\u3010\u5fc5\u8981\u3011\u3068\u4e3b\u5f35\u3059\u308b\u4eba\u306e\u7406\u7531\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u672c\u3084\u30cd\u30c3\u30c8\u306e\u60c5\u5831\u9bae\u5ea6\u3084\u4fe1\u3074\u3087\u3046\u6027\u306e\u78ba\u8a8d\u304c\u5927\u5909<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u4f1a\u8a08\u51e6\u7406\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u78ba\u5b9a\u7533\u544a\u3068\u6bd4\u8f03\u306b\u306a\u3089\u306a\u3044\u304f\u3089\u3044\u7169\u96d1<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u3068\u306b\u304b\u304f\u6642\u9593\u3092\u53d6\u3089\u308c\u308b<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u308c\u305e\u308c\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span>\u25fc\ufe0f<\/span>\u672c\u3084\u30cd\u30c3\u30c8\u306e\u60c5\u5831\u9bae\u5ea6\u3084\u4fe1\u3074\u3087\u3046\u6027\u306e\u78ba\u8a8d\u304c\u5927\u5909<\/h4>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u30cd\u30c3\u30c8\u3067\u60c5\u5831\u767a\u4fe1\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u4e2d\u306b\u306f\u3001<strong>\u500b\u4eba\u7684\u306a\u89e3\u91c8\u3084\u8aa4\u89e3\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b<\/strong>\u305f\u3081\u3001\u77e5\u308a\u5f97\u305f\u5185\u5bb9\u3092\u305d\u306e\u307e\u307e\u9d5c\u5451\u307f\u306b\u3057\u3066\u6cd5\u4eba\u4f1a\u8a08\u3092\u884c\u3046\u8a33\u306b\u306f\u3044\u304b\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u60c5\u5831\u53ce\u96c6\u3060\u3051\u3067\u306a\u304f\u3001\u96c6\u3081\u305f\u60c5\u5831\u306e\u7cbe\u67fb\u307e\u3067\u5fc5\u8981\u306b\u306a\u3063\u3066\u304f\u308b\u305f\u3081\u3001\u81ea\u5206\u3067\u8abf\u3079\u3066\u6cd5\u4eba\u4f1a\u8a08\u3092\u3059\u308b\u307e\u3067\u306b\u306f\u3001\u76f8\u5f53\u306a\u6642\u9593\u3068\u52b4\u529b\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span>\u25fc\ufe0f<\/span>\u6c7a\u7b97\u51e6\u7406\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u78ba\u5b9a\u7533\u544a\u3068\u6bd4\u8f03\u306b\u306a\u3089\u306a\u3044\u304f\u3089\u3044\u7169\u96d1<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u78ba\u5b9a\u7533\u544a\u3092\u7d4c\u9a13\u3057\u3066\u3044\u308b\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u7d4c\u55b6\u8005\u306b\u3088\u308c\u3070\u3001\u6cd5\u4eba\u4f1a\u8a08\u306b\u304b\u304b\u308b\u624b\u9593\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u78ba\u5b9a\u7533\u544a\u306e<span>10<\/span>\u500d\u3068\u3082<span>100<\/span>\u500d\u3068\u3082\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2022\u5e74\u306b\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u4f1a\u793e\u304c\u884c\u3063\u305f\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u78ba\u5b9a\u7533\u544a\u306b\u304b\u3051\u308b\u6642\u9593\u306f\u5e73\u5747<span>752<\/span>\u5206\uff08<span>12<\/span>\u6642\u9593<span>32<\/span>\u5206\uff09\u3067\u3042\u308b\u3068\u3044\u3046\u7d50\u679c\u304c\u51fa\u3066\u3044\u307e\u3059\u3002\uff08\u53c2\u8003\uff1a<span><a href=\"https:\/\/kyodonewsprwire.jp\/release\/202203088337#:~:text=%E7%A2%BA%E5%AE%9A%E7%94%B3%E5%91%8A%E3%81%AB%E3%81%8B%E3%81%8B%E3%82%8B%E6%99%82%E9%96%93%E3%80%81%E6%9C%80%E3%82%82%E6%99%82%E9%96%93%E3%81%8C%E3%81%8B%E3%81%8B%E3%82%8B%E4%BD%9C%E6%A5%AD,%EF%BC%8812%E6%99%82%E9%96%9332%E5%88%86%EF%BC%89%E3%80%82\">\u30a2\u30e1\u30ea\u30ab\u30f3\u30fb\u30a8\u30ad\u30b9\u30d5\u309a\u30ec\u30b9\u30fb\u30a4\u30f3\u30bf\u30fc\u30ca\u30b7\u30e7\u30ca\u30eb, Inc.<\/a><\/span>\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c<span>10<\/span>\u500d\u300d\u300c<span>100<\/span>\u500d\u300d\u3068\u3044\u3046\u306e\u306f\u611f\u899a\u5024\u306b\u904e\u304e\u306a\u3044\u3068\u306f\u3044\u3048\u3001\u5358\u7d14\u306b<span>10<\/span>\u500d\u3057\u305f\u3068\u3059\u308b\u3068\u3001<span>125<\/span>\u6642\u9593<span>33<\/span>\u5206\u3082\u306e\u6642\u9593\u3092\u8981\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u652f\u6255\u3044\u3092\u3057\u305f\u3082\u306e\u306e\u9818\u53ce\u66f8\u3092\u96c6\u3081\u3001\u30c7\u30fc\u30bf\u3092\u96c6\u8a08\u3057\u3066\u5165\u529b\u3057\u3001\u8a18\u5165\u3059\u308b\u4e00\u9023\u306e\u4f5c\u696d\u306f\u3001\u5c02\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069\u3092\u4f7f\u3048\u3070\u3001\u5e74\u5ea6\u672b\u306b\u307e\u3068\u3081\u3066\u4e00\u5e74\u9593\u306e\u53d6\u5f15\u3092\u5165\u529b\u3057\u3066\u66f8\u985e\u4f5c\u6210\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u304b\u3057\u6cd5\u4eba\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u3001\u305f\u3068\u3048\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u306b\u3064\u3044\u3066\u65e5\u5e38\u7684\u306a\u4f5c\u6210\u3068\u6c7a\u7b97\u66f8\u985e\u3068\u3057\u3066\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u5e74\u672b\u306b\u307e\u3068\u3081\u3066\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p><span>&nbsp;<\/span><\/p>\n<\/td><td>\n<p><strong>\u4f5c\u6210<\/strong><\/p>\n<\/td><td>\n<p><strong>\u63d0\u51fa<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u8cb8\u501f\u5bfe\u7167\u8868<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u640d\u76ca\u8a08\u7b97\u66f8<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/strong><\/p>\n<\/td><td>\n<p><strong>\u4e0a\u5834\u4f01\u696d\u306e\u307f<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u682a\u4e3b\u8cc7\u672c\u5909\u52d5\u8a08\u7b97\u66f8\u307e\u305f\u306f\u793e\u54e1\u8cc7\u672c\u5909\u52d5\u8a08\u7b97\u66f8<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7533\u544a\u66f8<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u7533\u544a\u66f8<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u7dcf\u52d8\u5b9a\u5143\u5e33<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><td>\n<p><strong>\u4e0d\u8981<span><br><\/span>\uff08\u7a0e\u52d9\u8abf\u67fb\u6642\u306e\u307f\uff09<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u9818\u53ce\u66f8\u7db4<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><td>\n<p><strong>\u4e0d\u8981<span><br><\/span>\uff08\u7a0e\u52d9\u8abf\u67fb\u6642\u306e\u307f\uff09<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<span><br><\/span>\uff08\u7a0e\u7406\u58eb\u304c\u4f5c\u6210\uff09<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5fc5\u8981<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/aramashi2022\/01.htm\">\u56fd\u7a0e\u5e81 \u4ee4\u548c\uff14\u5e74\u7248\u3000\u6cd5\u4eba\u7a0e\u306e\u3042\u3089\u307e\u3057\u3068\u7533\u544a\u306e\u624b\u5f15<\/a><\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306e\u66f8\u985e\u306f\u3001\u671f\u672b\u306b\u307e\u3068\u3081\u3066\u4e00\u5e74\u5206\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306f\u304b\u306a\u308a\u96e3\u3057\u3044\u3082\u306e\u3067\u3059\u3002\u65e5\u5e38\u7684\u306a\u696d\u52d9\u3068\u3057\u3066\u3001\u6b20\u304b\u3055\u305a\u884c\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001<strong>\u5916\u90e8\u306b\u5831\u544a\u3059\u308b\u305f\u3081\u306e\u300c\u8ca1\u52d9\u4f1a\u8a08\u300d\u3068\u3001\u7a0e\u91d1\u8a08\u7b97\u3092\u76ee\u7684\u3068\u3057\u305f\u300c\u7a0e\u52d9\u4f1a\u8a08\u300d\u3068\u3067\u306f\u3001\u53ce\u5165\uff08\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306f\u76ca\u91d1\uff09\u3068\u7d4c\u8cbb\uff08\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306f\u640d\u91d1\uff09\u306e\u610f\u5473\u304c\u7570\u306a\u308b<\/strong>\u3053\u3068\u3082\u3001\u4f5c\u6210\u4f5c\u696d\u3092\u305f\u3073\u305f\u3073\u6ede\u3089\u305b\u308b\u30dc\u30c8\u30eb\u30cd\u30c3\u30af\u306b\u306a\u308a\u5f97\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u307b\u304b\u3001\u6c7a\u7b97\u671f\u4ee5\u5916\u306b\u3082\u3001\u6bce\u6708\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7d0d\u4ed8\u3092\u884c\u3063\u305f\u308a\u3001<span>7<\/span>\u6708\u306b\u7b97\u5b9a\u57fa\u790e\u5c4a\u3092\u63d0\u51fa\u3057\u305f\u308a\u3001\u6b20\u304b\u3055\u305a\u884c\u308f\u306a\u3051\u308c\u3070\u884c\u3051\u306a\u3044\u5eb6\u52d9\u304c\u5927\u91cf\u306b\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u6163\u308c\u306a\u3044\u3046\u3061\u306f\u304b\u306a\u308a\u30b9\u30c8\u30ec\u30b9\u306b\u306a\u308b\u3053\u3068\u304c\u60f3\u50cf\u306b\u96e3\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span>\u25fc\ufe0f<\/span>\u300c\u526f\u696d\u95a2\u9023\u300d\u306a\u306e\u306b\u3068\u306b\u304b\u304f\u6642\u9593\u3092\u53d6\u3089\u308c\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u7279\u306b\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u526f\u696d\u3068\u3057\u3066\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u5834\u5408\u3001\u6cd5\u4eba\u4f1a\u8a08\u306e\u4e8b\u52d9\u624b\u7d9a\u304d\u306e\u91cf\u3068\u7169\u96d1\u3055\u306b\u3001\u304b\u306a\u308a\u306e\u6642\u9593\u3092\u5272\u304b\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u526f\u696d\u95a2\u9023\u3067\u767a\u751f\u3057\u3066\u3044\u308b\u624b\u7d9a\u304d\u306b\u3082\u95a2\u308f\u3089\u305a\u3001\u7d4c\u7406\u6163\u308c\u3057\u3066\u3044\u306a\u3044\u4eba\u306e\u5834\u5408\u3001<strong>\u672c\u696d\u306e\u6642\u9593\u304c\u5927\u304d\u304f\u524a\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3082\u591a\u3044<\/strong>\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u7406\u58eb\u306b\u983c\u307e\u305a\u306b\u81ea\u5206\u3067\u4e00\u304b\u3089\u6cd5\u4eba\u4f1a\u8a08\u3092\u884c\u3063\u3066\u4fee\u6b63\u6307\u793a\u304c\u5165\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u3055\u3089\u306b\u4e88\u5b9a\u5916\u306e\u6642\u9593\u3092\u53d6\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span>\u25fe\ufe0f<\/span>\u6cd5\u4eba\u3067\u4f7f\u3048\u308b\u52a9\u6210\u91d1\u3084\u88dc\u52a9\u91d1\u3092\u6f0f\u3089\u3055\u305a\u6d3b\u7528\u3067\u304d\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u52d9\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u7a0e\u7406\u58eb\u306b\u6cd5\u4eba\u4f1a\u8a08\u3092\u4efb\u305b\u305f\u5834\u5408\u3001\u7bc0\u7a0e\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u80fd\u52d5\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u25ce\u7a0e\u7406\u58eb\u304c\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u7a0e\u52d9\u5185\u5bb9<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u65b0\u6cd5\u306b\u6cbf\u3063\u305f\u6d88\u8cbb\u7a0e\u514d\u7a0e\u5236\u5ea6\u306e\u624b\u7d9a\u304d<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u5275\u696d\u88dc\u52a9\u91d1\u3084\u52a9\u6210\u91d1\u306e\u7533\u8acb<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u5f79\u54e1\u5831\u916c\u3068\u5185\u90e8\u7559\u4fdd\u306e\u8abf\u6574<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7279\u306b\u3001\u88dc\u52a9\u91d1\u3084\u52a9\u6210\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u77e5\u3089\u306a\u3051\u308c\u3070\u5f97\u3089\u308c\u306a\u3044\u304a\u91d1\u306a\u306e\u3067\u3001\u5c02\u9580\u5bb6\u304b\u3089\u306e\u60c5\u5831\u304c\u983c\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u7406\u58eb\u8cbb\u7528\u3092\u51fa\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u88dc\u52a9\u91d1\u3084\u52a9\u6210\u91d1\u306b\u3088\u3063\u3066\u9084\u5143\u3055\u308c\u308b\u3082\u306e\u304c\u591a\u3044\u306e\u3067\u3001\u304b\u3048\u3063\u3066\u5f97\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u591a\u3044\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"attention a-1\">\n<h3>\u3010\u4e0d\u8981\u6d3e\u3011\u3010\u5fc5\u8981\u6d3e\u3011\u305d\u308c\u305e\u308c\u306e\u610f\u898b\u306e\u8ef8\u8db3<\/h3>\n<p>\u4e0d\u8981\u6d3e\u3068\u5fc5\u8981\u6d3e\u306e\u610f\u898b\u3092\u4e26\u3079\u3066\u898b\u308b\u3068\u3001\u305d\u308c\u305e\u308c\u306e\u4fa1\u5024\u89b3\u3084\u512a\u5148\u9806\u4f4d\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7570\u306a\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n<table width=\"682\">\n<tbody>\n<tr>\n<td width=\"135\">\n<p><strong>\u4e0d\u8981\u6d3e\u306e\u4fa1\u5024\u89b3<\/strong><\/p>\n<\/td>\n<td width=\"547\">\n<p><strong>\u3042\u304f\u307e\u3067\u3082\u7bc0\u7a0e\u30fb\u7bc0\u7d04\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u300c\u304a\u91d1\u3092\u304b\u3051\u306a\u3044\u3053\u3068\u300d\u304c\u5927\u5207<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"135\">\n<p><strong>\u5fc5\u8981\u6d3e\u306e\u4fa1\u5024\u89b3<\/strong><\/p>\n<\/td>\n<td width=\"547\">\n<p><strong>\u4e0d\u5f97\u610f\u306a\u5206\u91ce\u306b\u624b\u3092\u51fa\u3059\u3053\u3068\u3092\u52b9\u7387\u304c\u60aa\u304f\u611f\u3058\u3001\u300c\u6642\u9593\u300d\u306e\u512a\u5148\u9806\u4f4d\u304c\u9ad8\u3044<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e8b\u696d\u3084\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306b\u3069\u308c\u304f\u3089\u3044\u306e\u6642\u9593\u3092\u304b\u3051\u308b\u304b\u3001\u307e\u305f\u4e8b\u696d\u3067\u3069\u308c\u3060\u3051\u306e\u53ce\u5165\u304c\u3042\u308b\u304b\u306b\u3088\u3063\u3066\u3082\u3001\u4e0d\u8981\u6d3e\u304b\u5fc5\u8981\u6d3e\u304b\u304c\u5206\u304b\u308c\u308b\u3068\u3053\u308d\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u3092\u307e\u3068\u3081\u308b\u3068\u3001<strong>\u3042\u304f\u307e\u3067\u30b3\u30b9\u30c8\u3092\u4e0b\u3052\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u7bc0\u7a0e\u52b9\u679c\u3092\u6700\u5927\u9650\u306b\u767a\u63ee\u3057\u305f\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u306a\u3089\u3001\u7a0e\u7406\u58eb\u306f\u5fc5\u8981\u306a\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/strong><\/p>\n<p>\u3057\u304b\u3057\u4f1a\u793e\u306b\u304a\u3051\u308b\u7a0e\u52d9\u3084\u4f1a\u8a08\u3092\u307b\u307c<span>1<\/span>\u4eba\u3067\u304a\u3053\u306a\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u672c\u696d\u306b\u5f71\u97ff\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3067\u3042\u308b\u7a0b\u5ea6\u306e\u7bc0\u7a0e\u52b9\u679c\u3092\u767a\u63ee\u3057\u306a\u304c\u3089\u3001\u9577\u671f\u7684\u306b\u4f1a\u793e\u3092\u6210\u9577\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u304a\u8003\u3048\u306e\u5834\u5408\u306f\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u4f1a\u793e\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u306a\u308b\u7a0e\u7406\u58eb\u3092\u63a2\u3057\u3001\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3067\u672c\u696d\u306e\u6642\u9593\u3092\u637b\u51fa\u3059\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u306f\u7d4c\u55b6\u8005\u3068\u3057\u3066\u512a\u79c0\u306a\u9078\u629e\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u305d\u308c\u305e\u308c\u8003\u3048\u65b9\u304c\u5206\u304b\u308c\u308b\u3068\u3053\u308d\u306a\u306e\u3067\u3001\u672c\u8a18\u4e8b\u3067\u306f\u3055\u3089\u306b\u6df1\u304f\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u306b\u7a0e\u7406\u58eb\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u6700\u5f8c\u307e\u3067\u8aad\u307f\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span lang=\"EN-US\" style=\"font-family: 'Arial Unicode MS';\">2.<\/span><span style=\"font-family: 'Arial Unicode MS';\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/span><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"719\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-04.fw-min.png\" alt=\"\" class=\"wp-image-1331\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-04.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-04.fw-min-300x198.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-04.fw-min-1024x675.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-04.fw-min-768x507.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-04.fw-min-212x140.png 212w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e<span>3<\/span>\u3064\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u4e8b\u696d\u306b\u96c6\u4e2d\u3067\u304d\u308b<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u6cd5\u6539\u6b63\u306b\u5408\u308f\u305b\u305f\u7bc0\u7a0e\u5bfe\u7b56\u304c\u78ba\u5b9f\u306b\u884c\u3048\u308b<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u8cc7\u91d1\u7e70\u308a\u3084\u7d4c\u55b6\u306b\u3064\u3044\u3066\u3082\u76f8\u8ac7\u3067\u304d\u308b<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u308c\u305e\u308c\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2-1.\u4e8b\u696d\u306b\u96c6\u4e2d\u3067\u304d\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><span>&nbsp;<\/span>\u7a0e\u7406\u58eb\u306b\u6cd5\u4eba\u4f1a\u8a08\u306e\u4ee3\u884c\u4f9d\u983c\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u52d9\u304c\u3089\u307f\u306e\u4e8b\u52d9\u624b\u7d9a\u304d\u306e\u624b\u9593\u304c\u7701\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u3005\u306e\u8a18\u5e33\u304b\u3089\u78ba\u5b9a\u7533\u544a\u66f8\u30fb\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u306a\u3069\u3001<strong>\u4f1a\u8a08\u3084\u7a0e\u52d9\u306b\u304b\u304b\u308b\u624b\u9593\u3072\u307e\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/strong>\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u308c\u306b\u3088\u308a\u3001\u6642\u9593\u3068\u4f53\u529b\u3092\u4e8b\u696d\u306b\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u4e8b\u696d\u306e\u6210\u9577\u3084\u62e1\u5927\u3092\u76ee\u6307\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2-2.\u6cd5\u6539\u6b63\u306b\u5408\u308f\u305b\u305f\u7bc0\u7a0e\u304c\u78ba\u5b9f\u306b\u884c\u3048\u308b<span>&nbsp;<\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u6539\u6b63\u306a\u3069\u6700\u65b0\u306e\u7a0e\u6cd5\u306b\u3064\u3044\u3066\u60c5\u5831\u3092\u6301\u3063\u3066\u3044\u308b\u7a0e\u7406\u58eb\u306b\u6cd5\u4eba\u4f1a\u8a08\u3092\u4efb\u305b\u308b\u3053\u3068\u3067\u3001\u6b63\u3057\u3044\u7bc0\u7a0e\u3092\u78ba\u5b9f\u306b\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8aa4\u3063\u305f\u4f1a\u8a08\u5831\u544a\u3092\u884c\u3046\u3068\u3001\u305d\u308c\u304c\u610f\u56f3\u7684\u306a\u3082\u306e\u3067\u306f\u306a\u304b\u3063\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u672c\u6765\u652f\u6255\u3046\u306f\u305a\u3060\u3063\u305f\u91d1\u984d\u3060\u3051\u3067\u306a\u304f\u3001\u91cd\u52a0\u7b97\u7a0e\u3068\u3044\u3046\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3082\u3057\u3082\u91d1\u984d\u304c\u5927\u304d\u3059\u304e\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u3060\u3051\u3067\u60aa\u8cea\u3060\u3068\u5224\u65ad\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u7bc0\u7a0e\u3067\u306f\u306a\u304f\u300c\u8131\u7a0e\u300d\u3068\u898b\u505a\u3055\u308c\u308c\u3070\u3001\u61f2\u5f79\u30fb\u7f70\u91d1\u304c\u767a\u751f\u3057\u3001\u524d\u79d1\u304c\u3064\u3044\u3066\u3057\u307e\u3046\u5371\u967a\u6027\u3082\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u65b0\u60c5\u5831\u3092\u6301\u3064\u7a0e\u7406\u58eb\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u5143\u306b\u6b63\u3057\u3044\u65b9\u6cd5\u3067\u7bc0\u7a0e\u3092\u884c\u3063\u305f\u308a\u3001\u7a0e\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u7a0e\u7406\u58eb\u306b\u6c7a\u7b97\u5831\u544a\u3092\u4efb\u305b\u305f\u308a\u3059\u308b\u3053\u3068\u3067\u3001\u91cd\u52a0\u7b97\u7a0e\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u306f\u6975\u3081\u3066\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<span>&nbsp;<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u5834\u5408\u3082\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7a0e\u52d9\u8abf\u67fb\u306f\u3001\u6b63\u3057\u3044\u7a0e\u52d9\u5831\u544a\u3092\u884c\u3063\u3066\u3044\u308b<span>\/<\/span>\u3044\u306a\u3044\u306b\u95a2\u308f\u3089\u305a\u3001\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3082\u306e<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u969b\u306e\u3068\u3053\u308d\u3001\u7bc0\u7a0e\u76ee\u7684\u306e\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306f\u3001\u500b\u4eba\u4e8b\u696d\u3068\u6cd5\u4eba\u3068\u306e\u696d\u52d9\u3084\u8ca1\u52d9\u306e\u533a\u5225\u304c\u66d6\u6627\u306b\u306a\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081\u3001\u7a0e\u52d9\u7f72\u306b\u7591\u3044\u3092\u304b\u3051\u3089\u308c\u3084\u3059\u3044\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u3093\u306a\u4e07\u304c\u4e00\u306e\u969b\u306b\u3082\u3001\u7a0e\u7406\u58eb\u304c\u7a0e\u52d9\u8abf\u67fb\u306b\u7acb\u3061\u4f1a\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u77e5\u8b58\u9762\u3067\u3082\u7cbe\u795e\u9762\u3067\u3082\u5fc3\u5f37\u3044\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u306a\u308a\u307e\u3059\u3002<span>&nbsp;<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2-3.\u8cc7\u91d1\u7e70\u308a\u3084\u7d4c\u55b6\u306b\u3064\u3044\u3066\u3082\u76f8\u8ac7\u3067\u304d\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u7406\u58eb\u306b\u65e5\u9803\u306e\u6cd5\u4eba\u4f1a\u8a08\u3092\u4efb\u305b\u3066\u3044\u308b\u3068\u3001\u4e8b\u696d\u6210\u9577\u306e\u305f\u3081\u306e\u8cc7\u91d1\u7e70\u308a\u3084\u3001\u7d4c\u55b6\u306b\u3064\u3044\u3066\u3082\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u306f\u3001\u6cd5\u4eba\u3068\u3057\u3066\u91d1\u878d\u6a5f\u95a2\u3067\u878d\u8cc7\u3092\u53d7\u3051\u3088\u3046\u3068\u7533\u3057\u8fbc\u307f\u3092\u3059\u308b\u3068\u3001\u305f\u3068\u3048\u500b\u4eba\u4e8b\u696d\u3067\u3069\u3093\u306a\u306b\u7a3c\u3044\u3067\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u91d1\u878d\u6a5f\u95a2\u306f\u6cd5\u4eba\u306e\u8ca1\u52d9\u72b6\u6cc1\u3057\u304b\u898b\u3066\u304f\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7bc0\u7a0e\u304c\u4e3b\u76ee\u7684\u306e\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3067\u306f\u3042\u307e\u308a\u306b\u3082\u58f2\u4e0a\u304c\u4e4f\u3057\u304f\u3001<strong>\u878d\u8cc7\u3092\u53d7\u3051\u3089\u308c\u306a\u304b\u3063\u305f\u308a\u3001\u9ad8\u5229\u5b50\u306e\u3082\u306e\u3067\u3057\u304b\u501f\u308a\u5165\u308c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u3088\u304f\u3042\u308a\u307e\u3059<\/strong>\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u304b\u3057\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306f\u57fa\u672c\u7684\u306b\u81ea\u5206\u4e00\u4eba\u3067\u7d4c\u55b6\u304b\u3089\u55b6\u696d\u307e\u3067\u3059\u3079\u3066\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u914d\u5076\u8005\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u5bb6\u65cf\u306b\u306f\u304a\u91d1\u306b\u95a2\u3057\u3066\u76f8\u8ac7\u3057\u306b\u304f\u3044\u3053\u3068\u3082\u3042\u308a\u3001\u76f8\u8ac7\u76f8\u624b\u304c\u3044\u306a\u304f\u3001\u5b64\u72ec\u306a\u72b6\u6cc1\u306b\u9665\u3063\u3066\u3057\u307e\u3044\u304c\u3061\u306a\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u5206\u306e\u4e8b\u696d\u5185\u5bb9\u306b\u3064\u3044\u3066\u77e5\u308a\u3001\u8cc7\u91d1\u7e70\u308a\u3084\u7d4c\u55b6\u306b\u3064\u3044\u3066\u306e\u76f8\u8ac7\u304c\u3067\u304d\u308b\u76f8\u624b\u304c\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u5b9f\u969b\u306e\u8ca1\u52d9\u9762\u3060\u3051\u3067\u306a\u304f\u3001\u7cbe\u795e\u7684\u306b\u3082\u975e\u5e38\u306b\u983c\u308a\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3.\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"690\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-05.fw-min.png\" alt=\"\" class=\"wp-image-1333\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-05.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-05.fw-min-300x190.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-05.fw-min-1024x648.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-05.fw-min-768x486.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e<span>2<\/span>\u3064\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u8cbb\u7528\u304c\u304b\u304b\u308b<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u512a\u79c0\u306a\u7a0e\u7406\u58eb\u3092\u63a2\u3059\u306e\u304c\u96e3\u3057\u3044<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u308c\u305e\u308c\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3-1.\u8cbb\u7528\u304c\u304b\u304b\u308b<span>&nbsp;<\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001\u300c\u9867\u554f\u6599\u300d\u307e\u305f\u306f\u300c\u30b9\u30dd\u30c3\u30c8\u6599\u91d1\u300d\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9867\u554f\u6599\u3092\u652f\u6255\u3046\u9867\u554f\u7a0e\u7406\u58eb\u306b\u306f\u3001\u65e5\u9803\u304b\u3089\u4f1a\u793e\u306e\u7d4c\u55b6\u306b\u3064\u3044\u3066\u306e\u76f8\u8ac7\u304c\u3067\u304d\u3001\u304a\u304a\u3088\u305d\u306e\u4e8b\u696d\u5185\u5bb9\u3092\u7406\u89e3\u3057\u3066\u3082\u3089\u3048\u308b\u305f\u3081\u3001\u4e07\u304c\u4e00\u306e\u7a0e\u52d9\u8abf\u67fb\u306e\u5834\u5408\u3067\u3082\u3068\u3066\u3082\u5fc3\u5f37\u3044\u3068\u8a00\u3048\u307e\u3059\u304c\u3001\u305d\u306e\u5206\u6599\u91d1\u306f\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b9\u30dd\u30c3\u30c8\u3067\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u306f\u3001\u300c\u6c7a\u7b97\u671f\u306e\u7533\u544a\u66f8\u985e\u306e\u4f5c\u6210\u306e\u307f\u300d\u300c\u73fe\u72b6\u3067\u3067\u304d\u308b\u7bc0\u7a0e\u306e\u6307\u5357\u306e\u307f\u300d\u306a\u3069\u3001\u4f9d\u983c\u696d\u52d9\u304c\u9650\u5b9a\u3055\u308c\u308b\u5206\u3001\u6599\u91d1\u306f\u5b89\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u306e\u58f2\u4e0a\u898f\u6a21\u306b\u3088\u3063\u3066\u3082\u91d1\u984d\u306f\u5909\u308f\u308a\u307e\u3059\u304c\u3001<strong>\u7bc0\u7a0e\u76ee\u7684\u3067\u58f2\u4e0a\u3092\u62bc\u3055\u3048\u3066\u3044\u308b\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306b\u3068\u3063\u3066\u306f\u3001\u6c7a\u3057\u3066\u5c0f\u3055\u3044\u91d1\u984d\u3067\u306f\u306a\u3044<\/strong>\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a73\u3057\u3044\u8cbb\u7528\u76ee\u5b89\u306b\u3064\u3044\u3066\u306f<span><a href=\"#a1\">4.\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u8cbb\u7528\u76f8\u5834<\/a><\/span>\u3067\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3-2.\u512a\u79c0\u306a\u7a0e\u7406\u58eb\u3092\u63a2\u3059\u306e\u304c\u96e3\u3057\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u7a0e\u7406\u58eb\u300d\u3068\u3072\u3068\u53e3\u306b\u8a00\u3063\u3066\u3082\u3001\u5b9f\u306f\u7a0e\u7406\u58eb\u306b\u3088\u3063\u3066\u5f97\u610f\u306a\u5206\u91ce\u306f\u305d\u308c\u305e\u308c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u305f\u3081\u3001\u512a\u79c0\u306a\u7a0e\u7406\u58eb\u306b\u51fa\u4f1a\u3046\u305f\u3081\u306b\u306f\u3001\u5c06\u6765\u7684\u306a\u5c55\u671b\u3092\u542b\u3081\u3066\u300c\u7a0e\u7406\u58eb\u306b\u4f55\u3092\u3057\u3066\u3082\u3089\u3044\u305f\u3044\u304b\u300d\u3068\u3044\u3046\u76ee\u7684\u3092\u660e\u78ba\u306b\u3057\u305f\u4e0a\u3067\u3001\u305d\u306e\u5206\u91ce\u3092\u5f97\u610f\u3068\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u3092\u63a2\u3059\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u52a0\u3048\u3066\u3001\u3042\u306a\u305f\u306e\u7d4c\u55b6\u3059\u308b\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4e8b\u696d\u5185\u5bb9\u306b\u3064\u3044\u3066\u306e\u57fa\u790e\u77e5\u8b58\u304c\u3042\u308b\u3068\u3001\u8a71\u304c\u65e9\u304f\u3066\u5b89\u5fc3\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3068\u306f\u3044\u3048\u3001\u30c4\u30c6\u304c\u306a\u3044\u4e2d\u3067\u7a0e\u7406\u58eb\u3092\u63a2\u3059\u5834\u5408\u3001\u591a\u304f\u306f\u300c\u30cd\u30c3\u30c8\u691c\u7d22\u300d\u307e\u305f\u306f\u300c\u7d39\u4ecb\u300d\u3067\u63a2\u3059\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u3067\u3001\u899a\u3048\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u25ce\u7a0e\u7406\u58eb\u3092\u63a2\u3059\u969b\u306e\u6ce8\u610f\u70b9<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p><strong>\u30cd\u30c3\u30c8\u691c\u7d22<\/strong><\/p>\n<\/td><td>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u96c6\u5ba2\u76ee\u7684\u3067\u7834\u683c\u306e\u4f4e\u4fa1\u683c\u3092\u63b2\u3052\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308b<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u3042\u307e\u308a\u9023\u7d61\u304c\u3064\u304b\u306a\u3044\u3053\u3068\u304c\u3042\u308b<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u5f8c\u304b\u3089\u7d30\u304b\u304f\u8ffd\u52a0\u6599\u91d1\u3092\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u7d39\u4ecb<\/strong><\/p>\n<\/td><td>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u4ed6\u4eba\u306b\u3068\u3063\u3066\u306e\u300c\u826f\u3044\u7a0e\u7406\u58eb\u300d\u304c\u3001\u81ea\u5206\u306b\u3068\u3063\u3066\u3082\u826f\u3044\u3068\u306f\u9650\u3089\u306a\u3044<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u76f8\u6027\u304c\u60aa\u3044\u5834\u5408\u3067\u3082\u3001\u5f8c\u304b\u3089\u65ad\u308a\u306b\u304f\u3044<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001<strong>\u305d\u3082\u305d\u3082\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306b\u306f\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u7a0e\u7406\u58eb\u304c\u3044\u308b<\/strong>\u3068\u3044\u3046\u3053\u3068\u3082\u3001\u5ff5\u982d\u306b\u7f6e\u3044\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"a1\"><span lang=\"EN-US\" style=\"font-family: 'Arial Unicode MS';\">4.<\/span><span style=\"font-family: 'Arial Unicode MS';\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u8cbb\u7528\u76f8\u5834<\/span><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"727\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-06.fw-min.png\" alt=\"\" class=\"wp-image-1335\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-06.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-06.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-06.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-06.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-06.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-06.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306f\u57fa\u672c\u7684\u306b\u58f2\u4e0a\u898f\u6a21\u304c\u5927\u304d\u304f\u306a\u304f\u3001\u51e6\u7406\u3059\u308b\u66f8\u985e\u3082\u591a\u304f\u306a\u3044\u305f\u3081\u3001\u7a0e\u7406\u58eb\u3078\u306e\u5831\u916c\u306f\u304a\u304a\u3088\u305d<span>10~30<\/span>\u4e07\u5186\u3092\u898b\u7a4d\u3082\u3063\u3066\u304a\u304f\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u306a\u3069\u306e\u30b9\u30dd\u30c3\u30c8\u5951\u7d04\u3068\u3001\u65e5\u3005\u306e\u8a18\u5e33\u4ee3\u884c\u304b\u3089\u4efb\u305b\u3089\u308c\u308b\u9867\u554f\u5951\u7d04\u3068\u3067\u306f\u3001\u8cbb\u7528\u3082\u5185\u5bb9\u3082\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305a\u306f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3067\u304d\u308b\u696d\u52d9\u5185\u5bb9\u3092\u6574\u7406\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"883\" height=\"763\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-07.fw-min.png\" alt=\"\" class=\"wp-image-1336\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-07.fw-min.png 883w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-07.fw-min-300x259.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-07.fw-min-768x664.png 768w\" sizes=\"auto, (max-width: 883px) 100vw, 883px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8868\u3092\u898b\u3066\u3044\u305f\u3060\u304f\u3068\u5206\u304b\u308b\u3088\u3046\u306b\u3001\u7a0e\u7406\u58eb\u306b\u4efb\u305b\u3089\u308c\u308b\u696d\u52d9\u306f\u3001\u5927\u304d\u304f\u300c\u4f1a\u8a08\u300d\u300c\u7a0e\u52d9\u300d\u300c\u7d66\u4e0e\u300d\u300c\u305d\u306e\u4ed6\u300d\u3068\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f5c\u696d\u306e\u5185\u5bb9\u3084\u5c02\u9580\u6027\u306e\u9ad8\u3055\u306f\u3001\u304a\u304a\u3088\u305d\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p><strong>\u4f1a\u8a08\u3001\u305d\u306e\u4ed6<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5b9f\u4f5c\u696d\u304c\u591a\u304f\u3001\u4f01\u696d\u306e\u7d4c\u7406\u7d4c\u9a13\u8005\u30ec\u30d9\u30eb\u3067\u62c5\u5f53\u3067\u304d\u308b<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u7a0e\u52d9\u3001\u7d66\u4e0e<\/strong><\/p>\n<\/td><td>\n<p><strong>\u5c02\u9580\u6027\u304c\u9ad8\u304f\u77e5\u8b58\u3068\u30b9\u30ad\u30eb\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u4f01\u696d\u306e\u7d4c\u7406\u90e8\u9580\u3067\u8ca1\u52d9\u62c5\u5f53\u3092\u3057\u3066\u3044\u305f\u7ba1\u7406\u8077\u4ee5\u4e0a\u304c\u62c5\u5f53\u3067\u304d\u308b<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ca1\u52d9\u306e\u5206\u91ce\u306f\u3055\u3089\u306b\u7d30\u304b\u304f\u4f5c\u696d\u5185\u5bb9\u304c\u5206\u304b\u308c\u3066\u304a\u308a\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u8ffd\u52a0\u3067\u5951\u7d04\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"877\" height=\"302\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-08.fw-min.png\" alt=\"\" class=\"wp-image-1337\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-08.fw-min.png 877w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-08.fw-min-300x103.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-08.fw-min-768x264.png 768w\" sizes=\"auto, (max-width: 877px) 100vw, 877px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u304c\u7a0e\u7406\u58eb\u3092\u983c\u3080\u5834\u5408\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u696d\u52d9\u5185\u5bb9\u306b\u3064\u3044\u3066\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p><strong>\u30b9\u30dd\u30c3\u30c8\u5951\u7d04<\/strong><\/p>\n<\/td><td>\n<p><strong>\u6cd5\u4eba\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u3068\u7533\u544a<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u9867\u554f\u5951\u7d04<\/strong><\/p>\n<\/td><td>\n<p><strong>\u8a18\u5e33\u4ee3\u884c\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u3001\u5e74\u672b\u8abf\u6574\u3001\u7a0e\u52d9\u76f8\u8ac7\u306a\u3069<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u308c\u305e\u308c\u306e\u5185\u5bb9\u3068\u3001\u8cbb\u7528\u76f8\u5834\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4-1.\u3010\u30b9\u30dd\u30c3\u30c8\u5951\u7d04\u3011\u6cd5\u4eba\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u3068\u7533\u544a<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p><strong>\u5951\u7d04\u6599<\/strong><\/p>\n<\/td><td>\n<p><strong>\u304a\u304a\u3088\u305d<span>10~20<\/span>\u4e07\u5186<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u4f1a\u8a08\u3067\u771f\u3063\u5148\u306b\u6d6e\u304b\u3076\u671f\u672b\u306e\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u3068\u7533\u544a\u306f\u3001\u307b\u3068\u3093\u3069\u306e\u7a0e\u7406\u58eb\u304c\u30b9\u30dd\u30c3\u30c8\u5951\u7d04\u3067\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b9\u30dd\u30c3\u30c8\u5951\u7d04\u3057\u305f\u5834\u5408\u306e\u8cbb\u7528\u76f8\u5834\u306f\u3001\u58f2\u4e0a\u898f\u6a21\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001<strong>\u304a\u304a\u3088\u305d<span>10~20<\/span>\u4e07\u5186<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a18\u5e33\u3084\u4ed5\u5206\u3051\u304c\u81ea\u5206\u3067\u3067\u304d\u308b\u5834\u5408\u306f\u3001\u5c11\u3057\u5b89\u304f\u5951\u7d04\u3067\u304d\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u542b\u3081\u305f\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306e\u591a\u304f\u304c\u5229\u7528\u3059\u308b\u305f\u3081\u3001<span>3<\/span>\u6708\u306a\u3069\u6c7a\u7b97\u671f\u304c\u96c6\u4e2d\u3059\u308b\u6642\u671f\u306b\u306f\u7a0e\u7406\u58eb\u306e\u4ed5\u4e8b\u3082\u6025\u5897\u3057\u307e\u3059\u3002<strong>\u5fc5\u8981\u66f8\u985e\u3092\u96c6\u3081\u3001\u4f59\u88d5\u3092\u6301\u3063\u3066\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u5927\u5207<\/strong>\u3067\u3059\u3002<span>&nbsp;<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4-2.\u3010\u9867\u554f\u5951\u7d04\u3011\u8a18\u5e33\u4ee3\u884c\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u3001\u5e74\u672b\u8abf\u6574\u3001\u7a0e\u52d9\u76f8\u8ac7\u306a\u3069<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p><strong>\u5951\u7d04\u6599<\/strong><\/p>\n<\/td><td>\n<p><strong>\u304a\u304a\u3088\u305d<span>30<\/span>\u4e07\u5186\u301c<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u4f1a\u8a08\u306b\u304b\u304b\u308b\u4e3b\u8981\u306a\u624b\u7d9a\u304d\u3092\u3001\u7a0e\u7406\u58eb\u306b\u4efb\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bce\u6708\u767a\u751f\u3059\u308b\u696d\u52d9\u3082\u3042\u308b\u305f\u3081\u3001\u9867\u554f\u7a0e\u7406\u58eb\u3068\u3057\u3066\u5951\u7d04\u3057\u3001\u5831\u916c\u306f<strong>\u5e74\u9593<span>30<\/span>\u4e07\u5186\u307b\u3069<\/strong>\u304b\u304b\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u306b\u5408\u308f\u305b\u305f\u6b21\u5e74\u5ea6\u306e\u5f79\u54e1\u5831\u916c\u306e\u8a2d\u5b9a\u3084\u6c7a\u7b97\u306e\u305f\u3081\u306e\u4e8b\u524d\u5bfe\u7b56\u3001\u88dc\u52a9\u91d1\u3084\u52a9\u6210\u91d1\u3092\u542b\u3081\u305f\u8cc7\u91d1\u7e70\u308a\u306e\u76f8\u8ac7\u3084\u7bc0\u7a0e\u5bfe\u7b56\u306a\u3069\u3001<strong>\u9867\u554f\u7a0e\u7406\u58eb\u306a\u3089\u3067\u306f\u306e\u8996\u70b9\u304b\u3089\u30a2\u30c9\u30d0\u30a4\u30b9<\/strong>\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span lang=\"EN-US\" style=\"font-family: 'Arial Unicode MS';\">5.<\/span><span style=\"font-family: 'Arial Unicode MS';\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u7a0e\u7406\u58eb\u306b\u983c\u307e\u306a\u304f\u3066\u5f8c\u6094\u3057\u305f<span lang=\"EN-US\">3<\/span>\u3064\u306e\u3053\u3068<\/span><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"727\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-09.fw-min.png\" alt=\"\" class=\"wp-image-1338\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-09.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-09.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-09.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-09.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-09.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-09.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u5b9f\u969b\u306e\u3068\u3053\u308d\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u8d77\u3053\u308a\u3046\u308b\u306e\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u5148\u8f29\u7d4c\u55b6\u8005\u304c\u3001\u300c\u7a0e\u7406\u58eb\u306b\u983c\u3093\u3067\u304a\u3051\u3070\u3088\u304b\u3063\u305f\u300d\u3068\u5f8c\u6094\u3059\u308b\u30b1\u30fc\u30b9\u306e\u4e2d\u3067\u3001\u4ee3\u8868\u7684\u306a<span>3<\/span>\u3064\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"attention a-1\">\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u4e8b\u52d9\u624b\u7d9a\u304d\u306b\u5272\u304b\u308c\u308b\u6642\u9593\u304c\u500d\u3069\u3053\u308d\u3067\u306f\u306a\u304b\u3063\u305f<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u81ea\u5206\u3067\u96c6\u3081\u305f\u60c5\u5831\u306b\u632f\u308a\u56de\u3055\u308c\u3066\u75b2\u5f0a\u3057\u305f<\/strong><\/p>\n<p><strong>\u25fb\ufe0e\u7d4c\u7406\u3092\u96c7\u3046\u8cbb\u7528\u3068\u9867\u554f\u7a0e\u7406\u58eb\u3092\u96c7\u3046\u30b3\u30b9\u30c8\u304c\u5909\u308f\u3089\u306a\u304b\u3063\u305f<\/strong><\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u524d\u306b\u3069\u3093\u306a\u3082\u306e\u306a\u306e\u304b\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u3067\u9069\u5207\u306a\u5bfe\u7b56\u304c\u53d6\u308c\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u5177\u4f53\u7684\u306a\u5185\u5bb9\u3068\u7406\u7531\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5-1.\u4e8b\u52d9\u624b\u7d9a\u304d\u306b\u5272\u304b\u308c\u308b\u6642\u9593\u304c\u500d\u3069\u3053\u308d\u3067\u306f\u306a\u304b\u3063\u305f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3059\u3067\u306b\u4f55\u5ea6\u304b\u304a\u4f1d\u3048\u3057\u3066\u3044\u307e\u3059\u304c\u3001<strong>\u6cd5\u4eba\u4f1a\u8a08\u306f\u3001\u4f1a\u8a08\u3084\u7a0e\u52d9\u306e\u77e5\u8b58\u304c\u306a\u3044\u7d20\u4eba\u304c\u81ea\u529b\u306e\u307f\u3067\u6b63\u3057\u304f\u884c\u3046\u3053\u3068\u306f\u3001\u307e\u305a\u4e0d\u53ef\u80fd<\/strong>\u3068\u8a00\u3063\u3066\u3044\u308b\u65b9\u3082\u591a\u304f\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span><a href=\"#a2\">1-2.\u3010\u5fc5\u8981\u6d3e\u306e\u610f\u898b\u3011\u7a0e\u7406\u58eb\u306b\u983c\u3080\u7406\u7531<\/a><\/span>\u3067\u3082\u51fa\u3066\u304d\u307e\u3057\u305f\u304c\u3001<strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u306e\u78ba\u5b9a\u7533\u544a\u306b\u52a0\u3048\u3066\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u81ea\u529b\u3067\u884c\u3046\u6642\u9593\u306f\u3001\u30c4\u30fc\u30eb\u306a\u3069\u3092\u7528\u3044\u3066\u3082\u300c<span>10<\/span>\u500d\u300d\u3084\u300c<span>100<\/span>\u500d\u300d\u3068\u3082\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u306e\u30c4\u30fc\u30eb\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u300c\u4e0d\u53ef\u80fd\u300d\u306f\u300c\u96e3\u3057\u3044\u300d\u307e\u3067\u96e3\u6613\u5ea6\u3092\u4e0b\u3052\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304c\u3001\u305d\u308c\u3067\u3082\u7169\u96d1\u3055\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u78ba\u5b9a\u7533\u544a\u306e\u500d\u3069\u3053\u308d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u3082\u305d\u3082\u300c\u4f1a\u8a08\u3084\u7a0e\u52d9\u306e\u77e5\u8b58\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u300c\u7c3f\u8a18\u691c\u5b9a<span>\u26aa\ufe0e<\/span>\u7d1a\u300d\u3068\u3044\u3063\u305f\u3082\u306e\u3068\u306f\u6027\u8cea\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7c3f\u8a18\u306f\u3042\u304f\u307e\u3067\u3082\u300c<span>\u201d<\/span><em>\u65e5\u3005\u306e\u7d4c\u55b6\u6d3b\u52d5\u3092\u8a18\u9332\u30fb\u8a08\u7b97\u30fb\u6574\u7406\u3057\u3066\u3001\u7d4c\u55b6\u6210\u7e3e\u3068\u8ca1\u653f\u72b6\u614b\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u6280\u80fd<span>\u201d<\/span>\uff08\u51fa\u5178\uff1a<\/em><span><a href=\"https:\/\/www.kentei.ne.jp\/bookkeeping\/about\"><em>\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240<\/em> <em>\u7c3f\u8a18\u3068\u306f<\/em><\/a><\/span><em>\uff09<\/em>\u300d\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e73\u305f\u304f\u8a00\u3063\u3066\u3057\u307e\u3046\u3068\u300c\u5e33\u7c3f\u306b\u8a18\u9332\u3059\u308b\u65b9\u6cd5\u300d\u306a\u306e\u3067\u3001\u305d\u306e\u30c7\u30fc\u30bf\u3092\u5143\u306b\u6d3e\u751f\u3059\u308b\u8cb7\u639b\u91d1\u3084\u58f2\u639b\u91d1\u306e\u7ba1\u7406\u3001\u6c7a\u7b97\u696d\u52d9\u3001\u7a0e\u91d1\u306e\u7d0d\u4ed8\u3084\u7d66\u4e0e\u8a08\u7b97\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7b97\u51fa\u30fb\u7ba1\u7406\u306a\u3069\u306f\u3001\u300c\u4f1a\u8a08\u3084\u7a0e\u52d9\u306e\u77e5\u8b58\u300d\u304c\u306a\u3044\u3068\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3082\u3061\u308d\u3093\u3001\u7c3f\u8a18\u306e\u77e5\u8b58\u306f\u3042\u308b\u306b\u8d8a\u3057\u305f\u3053\u3068\u306f\u306a\u3044\u3067\u3059\u304c\u3001\u7c3f\u8a18\u306e\u77e5\u8b58\u3060\u3051\u3067\u6b63\u3057\u304f\u6cd5\u4eba\u4f1a\u8a08\u3092\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u304c\u73fe\u5b9f\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6642\u9593\u3068\u52b4\u529b\u3092\u304b\u3051\u3066\u81ea\u529b\u3067\u3084\u308b\u5834\u5408\u3001\u7bc0\u7a0e\u5bfe\u7b56\u306a\u3069\u307e\u3067\u5b8c\u74a7\u306b\u624b\u304c\u56de\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u529b\u3067\u60c5\u5831\u53ce\u96c6\u3057\u3066\u5fc5\u8981\u306a\u77e5\u8b58\u3068\u30b9\u30ad\u30eb\u3092\u3064\u3051\u308b\u306e\u306f\u7d20\u6674\u3089\u3057\u3044\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u77e5\u8b58\u3084\u30b9\u30ad\u30eb\u306f\u3001<strong>\u304b\u3051\u305f\u6642\u9593\u3068\u52b4\u529b\u306b\u672c\u5f53\u306b\u898b\u5408\u3046\u3001\u81ea\u5206\u306b\u5fc5\u8981\u306a\u3082\u306e\u3060\u3063\u305f\u306e\u304b\u3069\u3046\u304b<\/strong>\u3068\u3001\u5f8c\u6094\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5-2.\u81ea\u5206\u3067\u96c6\u3081\u305f\u60c5\u5831\u306b\u632f\u308a\u56de\u3055\u308c\u3066\u75b2\u5f0a\u3057\u305f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u7406\u58eb\u5831\u916c\u3092\u5c11\u3057\u3067\u3082\u6e1b\u3089\u305d\u3046\u3068\u3001\u300c\u81ea\u5206\u3067\u3067\u304d\u308b\u3068\u3053\u308d\u300d\u3092\u63a2\u3057\u3066\u66f8\u7c4d\u3084\u30cd\u30c3\u30c8\u3067\u60c5\u5831\u53ce\u96c6\u3092\u884c\u3046\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u7d4c\u55b6\u8005\u306e\u65b9\u306f\u591a\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u304b\u3057\u3001<span><a href=\"#_1r5bp7xqjy1e\">\u25fc\ufe0f\u672c\u3084\u30cd\u30c3\u30c8\u306e\u60c5\u5831\u9bae\u5ea6\u3084\u4fe1\u3074\u3087\u3046\u6027\u306e\u78ba\u8a8d\u304c\u5927\u5909<\/a><\/span>\u3067\u3082\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u304c\u3001\u66f8\u7c4d\u3084\u30cd\u30c3\u30c8\u3067\u306f\u767a\u4fe1\u60c5\u5831\u306b\u500b\u4eba\u7684\u306a\u89e3\u91c8\u3084\u611f\u60f3\u3001\u8981\u7d04\u306a\u3069\u304c\u542b\u307e\u308c\u305f\u308a\u3001\u6cd5\u6539\u5b9a\u524d\u306e\u60c5\u5831\u3067\u3042\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001<strong>\u5f97\u305f\u60c5\u5831\u306b\u3064\u3044\u3066\u306f\u9010\u4e00\u6b63\u78ba\u3055\u3092\u7cbe\u67fb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u60c5\u5831\u3092\u5f97\u305f\u3089\u90fd\u5ea6\u56fd\u7a0e\u5e81\u3084\u81ea\u6cbb\u4f53\u306e<span>web<\/span>\u30b5\u30a4\u30c8\u3067\u78ba\u8a8d\u3092\u3059\u308b\u3082\u306e\u306e\u3001\u4f7f\u308f\u308c\u3066\u3044\u308b\u6587\u8a00\u3084\u8a00\u3044\u56de\u3057\u304c\u96e3\u89e3\u306a\u305f\u3081\u306b\u305d\u306e\u610f\u5473\u3092\u8abf\u3079\u3066\u78ba\u4fe1\u3092\u5f97\u3066\u304b\u3089\u8a08\u7b97\u3057\u3001\u63d0\u51fa\u66f8\u985e\u306e\u8a72\u5f53\u6b04\u3092\u63a2\u3057\u3066\u8a18\u8f09\u3059\u308b<span>&#8230;<\/span>\u3068\u3044\u3046\u4e00\u9023\u306e\u4f5c\u696d\u3092\u3001\u4f55\u5341\u56de\u3082\u7e70\u308a\u8fd4\u3059\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6642\u306b\u306f\u65b0\u305f\u306a\u60c5\u5831\u3092\u5f97\u3066\u4e00\u304b\u3089\u306e\u4fee\u6b63\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6642\u9593\u3082\u3055\u308b\u3053\u3068\u306a\u304c\u3089\u3001\u76f8\u5fdc\u306e\u52b4\u529b\u3092\u304b\u3051\u308b\u305f\u3081\u3001\u5fc3\u8eab\u3068\u3082\u306b\u75b2\u5f0a\u3059\u308b\u3053\u3068\u304c\u60f3\u50cf\u306b\u96e3\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5-3.\u7d4c\u7406\u3092\u96c7\u3046\u8cbb\u7528\u3068\u9867\u554f\u7a0e\u7406\u58eb\u3092\u96c7\u3046\u30b3\u30b9\u30c8\u304c\u5909\u308f\u3089\u306a\u304b\u3063\u305f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c7a\u7b97\u6642\u671f\u3084\u6708\u672b\u3060\u3051\u306e\u30d1\u30fc\u30c8\u30bf\u30a4\u30e0\u3067\u7d4c\u7406\u62c5\u5f53\u8005\u3092\u96c7\u3046\u5834\u5408\u3001\u304a\u304a\u3088\u305d\u4ee5\u4e0b\u306e\u6642\u7d66\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u25ce<\/strong><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u5e73\u5747\u6642\u7d66<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p><strong>\u30a2\u30eb\u30d0\u30a4\u30c8\u30fb\u30d1\u30fc\u30c8<\/strong><\/p>\n<\/td><td>\n<p><strong>1,097<\/strong><strong>\u5186<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u6d3e\u9063\u793e\u54e1<\/strong><\/p>\n<\/td><td>\n<p><strong>1,234<\/strong><strong>\u5186<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u53c2\u8003\uff1a<span><a href=\"https:\/\/xn--pckua2a7gp15o89zb.com\/%E7%B5%8C%E7%90%86%E3%81%AE%E5%B9%B4%E5%8F%8E%E3%83%BB%E6%99%82%E7%B5%A6#:~:text=%E7%B5%8C%E7%90%86%E3%81%AE%E4%BB%95%E4%BA%8B%E3%81%AE%E5%B9%B3%E5%9D%87%E5%B9%B4%E5%8F%8E%E3%81%AF%E7%B4%84393%E4%B8%87,%E5%86%86%E3%81%A8%E3%81%AA%E3%81%A3%E3%81%A6%E3%81%84%E3%81%BE%E3%81%99%E3%80%82\">\u6c42\u4eba\u30dc\u30c3\u30af\u30b9\u7d66\u6599\u30ca\u30d3 \u7d4c\u7406\u306e\u4ed5\u4e8b\u306e\u5e74\u53ce\u30fb\u6642\u7d66\u30fb\u7d66\u6599<\/a><\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u300c\u4ed5\u8a33\u4f5c\u6210\u300d\u3084\u300c\u30c6\u30ec\u30ef\u30fc\u30af\u300d\u3068\u3044\u3046\u6761\u4ef6\u304c\u52a0\u308f\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6642\u7d66\u306f\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p><strong>\u4ed5\u8a33\u4f5c\u6210<\/strong><\/p>\n<\/td><td>\n<p><strong>\u30a2\u30eb\u30d0\u30a4\u30c8\uff1a<span>1,100<\/span>\u5186<\/strong><\/p>\n<p><strong>\u6d3e\u9063\u793e\u54e1\uff1a<span>1,544<\/span>\u5186<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u30c6\u30ec\u30ef\u30fc\u30af<\/strong><\/p>\n<\/td><td>\n<p><strong>\u30a2\u30eb\u30d0\u30a4\u30c8\uff1a<span>1,098<\/span>\u5186<\/strong><\/p>\n<p><strong>\u6d3e\u9063\u793e\u54e1\uff1a<span>1,681<\/span>\u5186<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3067\u3001\u8eab\u8fd1\u306b\u76f4\u63a5\u96c7\u7528\u3067\u304d\u308b\u7d4c\u7406\u7d4c\u9a13\u8005\u304c\u3044\u306a\u3044\u30b1\u30fc\u30b9\u3067\u306f\u3001\u4ed5\u8a33\u4f5c\u6210\u304c\u3067\u304d\u308b\u6d3e\u9063\u793e\u54e1\u3092\u30c6\u30ec\u30ef\u30fc\u30af\u3067\u96c7\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u5834\u5408\u3001\u6c7a\u7b97\u671f\u3092\u542b\u3080\u6708\u672b\u3060\u3051\u306e\u30d1\u30fc\u30c8\u30bf\u30a4\u30e0\u3067\u7d4c\u7406\u62c5\u5f53\u8005\u3092\u96c7\u3046\u3068\u3001\u652f\u6255\u3046\u7d66\u4e0e\u306f\u304a\u304a\u3088\u305d\u4ee5\u4e0b\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"529\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-10.fw-min.png\" alt=\"\" class=\"wp-image-1340\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-10.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-10.fw-min-300x146.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-10.fw-min-1024x497.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-10.fw-min-768x373.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306f\u3042\u304f\u307e\u3067\u3082\u3001\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u30d9\u30fc\u30b9\u3068\u306a\u308b\u4ed5\u8a33\u4f5c\u696d\u306e\u307f\u3092\u7d4c\u7406\u62c5\u5f53\u8005\u306b\u4f9d\u983c\u3057\u305f\u6570\u5b57\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span><a href=\"#a1\">4.\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u8cbb\u7528\u76f8\u5834<\/a><\/span>\u3067\u3059\u3067\u306b\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u304c\u3001\u7a0e\u7406\u58eb\u306b\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u3068\u7533\u544a\u3092\u30b9\u30dd\u30c3\u30c8\u5951\u7d04\u3067\u4f9d\u983c\u3057\u305f\u5834\u5408\u306e\u8cbb\u7528\u306f<span>10~20<\/span>\u4e07\u5186\u3001\u4e38\u6295\u3052\u3067\u304d\u308b\u9867\u554f\u7a0e\u7406\u58eb\u3092\u96c7\u3063\u305f\u5834\u5408\u3067\u3082<span>30<\/span>\u4e07\u5186\u307b\u3069\u3067\u6e08\u3080\u305f\u3081\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u3092\u30d1\u30fc\u30c8\u30bf\u30a4\u30e0\u3067\u96c7\u3046\u306e\u3068\u3001\u8cbb\u7528\u9762\u3067\u3042\u307e\u308a\u5909\u308f\u3089\u306a\u3044\u7d50\u679c\u306b\u306a\u308b\u306e\u3067\u3059<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p>\u73fe\u6642\u70b9\u3067\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u3092\u8003\u3048\u3066\u3044\u308b\u6bb5\u968e\u3067\u3042\u308c\u3070\u3001\u8a2d\u7acb\u304b\u3089\u9867\u554f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u9ad8\u3044\u8cbb\u7528\u5bfe\u52b9\u679c\u3092\u5f97\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u8a2d\u7acb\u306e\u969b\u306b\u9867\u554f\u7a0e\u7406\u58eb\u3092\u4f9d\u983c\u3059\u308b\u3068\u3001\u9069\u5207\u306a\u88dc\u52a9\u91d1\u3084\u52a9\u6210\u91d1\u306e\u60c5\u5831\u3092\u5f97\u3089\u308c\u305f\u308a\u3001\u52b9\u679c\u7684\u306a\u7bc0\u7a0e\u306e\u305f\u3081\u306e\u5b9a\u6b3e\u4f5c\u6210\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8a2d\u7acb\u3068\u30bb\u30c3\u30c8\u3067\u4f1a\u8a08\u306b\u3064\u3044\u3066\u3082\u9867\u554f\u5951\u7d04\u3059\u308b\u3053\u3068\u3067\u3001\u8a18\u5e33\u3084\u4ed5\u5206\u3051\u306a\u3069\u304b\u3089\u89e3\u653e\u3055\u308c\u3001\u4e8b\u696d\u6d3b\u52d5\u3084\u7d4c\u55b6\u305d\u306e\u3082\u306e\u306b\u96c6\u4e2d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u8cbb\u7528\u9762\u3060\u3051\u3092\u8003\u3048\u308b\u306a\u3089\u3070\u3001\u305f\u3057\u304b\u306b\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306b\u3068\u3063\u3066\u306f\u5c11\u306a\u304f\u306a\u3044\u652f\u51fa\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u521d\u3081\u3066\u306e\u3053\u3068\u3065\u304f\u3057\u306e\u6cd5\u4eba\u8a2d\u7acb\u304b\u3089\u4f1a\u8a08\u51e6\u7406\u306e\u4e2d\u306b\u306f\u3001\u73fe\u6642\u70b9\u306e\u3042\u306a\u305f\u306b\u306f\u60f3\u50cf\u3057\u304d\u308c\u306a\u3044\u5de5\u6570\u3084\u4f5c\u696d\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u7d4c\u7406\u306e\u30b9\u30ad\u30eb\u304c\u3042\u308b\u3001\u8ca1\u52d9\u62c5\u5f53\u306e\u7d4c\u9a13\u8005\u3067\u3042\u3063\u305f\u3068\u3044\u3046\u65b9\u3067\u306a\u3051\u308c\u3070\u3001\u7a0e\u7406\u58eb\u3092\u96c7\u3046\u3053\u3068\u306e\u8cbb\u7528\u5bfe\u52b9\u679c\u306f\u9ad8\u304f\u3001\u6709\u610f\u7fa9\u306a\u3082\u306e\u3067\u3042\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span lang=\"EN-US\" style=\"font-family: 'Arial Unicode MS';\">6.<\/span><span style=\"font-family: 'Arial Unicode MS';\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u3068\u4f1a\u8a08\u3092\u30bb\u30c3\u30c8\u306b\u3059\u308c\u3070\u7a0e\u7406\u58eb\u8cbb\u7528\u306f\u5b89\u304f\u6291\u3048\u3089\u308c\u308b<\/span><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"677\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-11.fw-min.png\" alt=\"\" class=\"wp-image-1342\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-11.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-11.fw-min-300x186.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-11.fw-min-1024x636.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-11.fw-min-768x477.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-11.fw-min-404x250.png 404w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u3068\u4f1a\u8a08\u3092\u307e\u3068\u3081\u3066\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u7406\u58eb\u8cbb\u7528\u3092\u5b89\u304f\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u7406\u58eb\u304c\u63d0\u4f9b\u3059\u308b\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8\u306e\u591a\u304f\u306f\u3001<strong>\u8a2d\u7acb\u5f8c\u306e\u9867\u554f\u5951\u7d04\u3092\u524d\u63d0\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u5b89\u3044\u6599\u91d1\u3092\u63d0\u793a\u3057\u3066\u3044\u308b<\/strong>\u30b1\u30fc\u30b9\u304c\u591a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u7406\u58eb\u306b\u3088\u308b\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8\u306f\u3001\u305c\u3072\u3068\u3082\u53d7\u3051\u3066\u304a\u304d\u305f\u3044\u304a\u5f97\u306a\u30b5\u30fc\u30d3\u30b9\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u305c\u306a\u3089\u3001\u81ea\u5206\u3067\u624b\u7d9a\u304d\u3059\u308b\u3088\u308a\u3082\u3001\u304a\u91d1\u3092\u6255\u3063\u3066\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3001\u7a0e\u91d1\u3092\u6291\u3048\u3089\u308c\u305f\u308a\u52a9\u6210\u91d1\u3092\u5f97\u3089\u308c\u305f\u308a\u3059\u308b\u305f\u3081\u3001<strong>\u304b\u3048\u3063\u3066\u624b\u5143\u306b\u6b8b\u308b\u304a\u91d1\u304c\u5897\u3048\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044<\/strong>\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u7406\u58eb\u306b\u3088\u308b\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"588\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-12.fw-min.png\" alt=\"\" class=\"wp-image-1343\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-12.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-12.fw-min-300x162.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-12.fw-min-1024x552.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-12.fw-min-768x414.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9a\u6b3e\u306e\u5185\u5bb9\u3092\u7d20\u4eba\u5224\u65ad\u3067\u884c\u3046\u3053\u3068\u3067\u3001\u5f8c\u306b<span>3<\/span>\u4e07\u5186\u3082\u306e\u4fee\u6b63\u8cbb\u7528\u304c\u304b\u304b\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001<span>4<\/span>\u4e07\u5186\u304b\u304b\u308b\u7d19\u306e\u5b9a\u6b3e\u4f5c\u6210\u8cbb\u7528\u306f\u3001\u5c02\u9580\u5bb6\u3067\u3042\u308b\u7a0e\u7406\u58eb\u3067\u3057\u304b\u524a\u6e1b\u3059\u308b\u65b9\u6cd5\u3092\u6301\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u7406\u58eb\u306b\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u306f\u3001\u6642\u9593\u3060\u3051\u3067\u306a\u304f\u3001\u91d1\u92ad\u9762\u3067\u3082\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u975e\u5e38\u306b\u304a\u5f97\u3068\u8a00\u3048\u308b\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8\u3068\u30bb\u30c3\u30c8\u3067\u9867\u554f\u5951\u7d04\u3092\u7d50\u3076\u3053\u3068\u3067\u3001\u8a2d\u7acb\u5f8c\u3082\u7d99\u7d9a\u7684\u306b\u5b89\u5b9a\u7d4c\u55b6\u3084\u7bc0\u7a0e\u306e\u305f\u3081\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u7d9a\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u3082\u3057\u3042\u306a\u305f\u304c\u3044\u307e\u307e\u3055\u306b\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u524d\u306e\u6bb5\u968e\u306a\u306e\u3067\u3042\u308c\u3070\u3001\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8\u3068\u9867\u554f\u5951\u7d04\u3092\u30bb\u30c3\u30c8\u3067\u53d7\u3051\u308b\u3053\u3068\u3092\u5f37\u304f\u304a\u3059\u3059\u3081\u3057\u307e\u3059\uff01<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span lang=\"EN-US\" style=\"font-family: 'Arial Unicode MS';\">7.<\/span><span style=\"font-family: 'Arial Unicode MS';\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u3092\u3054\u691c\u8a0e\u3067\u3042\u308c\u3070\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u304a\u4efb\u305b\u304f\u3060\u3055\u3044<\/span><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"658\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-13.fw-min.png\" alt=\"\" class=\"wp-image-1345\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-13.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-13.fw-min-300x181.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-13.fw-min-1024x618.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-13.fw-min-768x464.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u3068\u4f1a\u8a08\u696d\u52d9\u306f\u3001\u696d\u754c<span>No.1<\/span>\u306e\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u300c\u8fbb\u30fb\u672c\u90f7\u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc\u300d\u306b\u304a\u4efb\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u8077\u54e1\u6570\u30fb\u62e0\u70b9\u6570\u3068\u3082\u306b\u65e5\u672c\u4e00\u3067\u3042\u308a\u3001\u69d8\u3005\u306a\u696d\u754c\u30fb\u5f62\u614b\u306e\u6cd5\u4eba\u8a2d\u7acb\u306b\u3064\u3044\u3066\u8c4a\u5bcc\u306a\u5b9f\u7e3e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53c2\u8003\uff1a<span><a href=\"https:\/\/toyokeizai.net\/articles\/-\/630639?page=3\">\u6771\u6d0b\u7d4c\u6e08ONLINE\u3000\u521d\u516c\u958b\uff01\u8077\u54e1\u3068\u62e0\u70b9\u3067\u898b\u308b\u7a0e\u7406\u58eb\u6cd5\u4eba\u30e9\u30f3\u30ad\u30f3\u30b0<\/a><\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6848\u4ef6\u306b\u3064\u3044\u3066\u306e\u60c5\u5831\u4ea4\u63db\u3092\u5168\u56fd\u7684\u306b\u884c\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u8a2d\u7acb\u5f8c\u306e\u7d4c\u55b6\u306b\u3064\u3044\u3066\u3082\u3055\u307e\u3056\u307e\u306a\u30b7\u30c1\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"519\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-14.fw-min.png\" alt=\"\" class=\"wp-image-1346\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-14.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-14.fw-min-300x143.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-14.fw-min-1024x488.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-14.fw-min-768x366.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3042\u306a\u305f\u306e\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u3092\u8fbb\u30fb\u672c\u90f7\u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc\u3067\u3053\u305d\u4efb\u305b\u3089\u308c\u308b\u7406\u7531\u3092\u3001\u5177\u4f53\u7684\u306b\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7-1.\u30b5\u30fc\u30d3\u30b9\u3054\u3068\u306e\u660e\u6717\u4f1a\u8a08\u3067\u5b89\u5fc3\uff01<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fbb\u30fb\u672c\u90f7\u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc\u3067\u306f\u3001\u300c\u4f55\u306b\u3044\u304f\u3089\u304b\u304b\u308b\u306e\u304b\u300d\u3092\u4e8b\u524d\u306b\u660e\u78ba\u306b\u63d0\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"513\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-15.fw-min.png\" alt=\"\" class=\"wp-image-1347\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-15.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-15.fw-min-300x141.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-15.fw-min-1024x482.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-15.fw-min-768x361.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3054\u89a7\u3044\u305f\u3060\u304f\u3068\u5206\u304b\u308b\u3088\u3046\u306b\u3001\u4f1a\u793e\u8a2d\u7acb\u306b\u306f\u3001\u300c\u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599\u300d\u3084\u300c\u767b\u9332\u514d\u8a31\u7a0e\u300d\u306a\u3069\u3001<strong>\u6cd5\u7684\u306a\u4e8b\u52d9\u624b\u7d9a\u304d\u3067\u5fc5\u305a\u767a\u751f\u3059\u308b\u300c\u56fd\u306b\u53ce\u3081\u308b\u5b9f\u8cbb\u300d\u304c\u3001\u6700\u4f4e<span>182,000<\/span>\u5186\u304b\u304b\u308b\u306e\u3067\u3059<\/strong>\uff08\u3054\u81ea\u8eab\u3067\u8a2d\u7acb\u624b\u7d9a\u304d\u3092\u884c\u3046\u5834\u5408\u306f\u30d7\u30e9\u30b9<span>4<\/span>\u4e07\u5186\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e<span>182,000<\/span>\u5186\u3092\u4e0b\u56de\u308b\u683c\u5b89\u3067\u306e\u4f1a\u793e\u8a2d\u7acb\u306b\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306e\u7a0e\u7406\u58eb\u9867\u554f\u5951\u7d04\u304c\u6761\u4ef6\u3067\u3042\u308b\u3053\u3068\u304c\u5927\u524d\u63d0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fbb\u30fb\u672c\u90f7\u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc\u3067\u306f\u3001\u683c\u5b89\u3067\u306e\u4f1a\u793e\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8\u306b\u3064\u3044\u3066\u3001\u7a0e\u7406\u58eb\u9867\u554f\u5951\u7d04\u304c\u524d\u63d0\u6761\u4ef6\u3067\u3042\u308b\u3053\u3068\u3092\u3057\u3063\u304b\u308a\u3068\u4e8b\u524d\u306b\u304a\u4f1d\u3048\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u305c\u306a\u3089\u3001\u6cd5\u4eba\u8a2d\u7acb\u306f\u3042\u306a\u305f\u306e\u4e8b\u696d\u306b\u304a\u3044\u3066\u30b4\u30fc\u30eb\u3067\u306f\u306a\u304f\u65b0\u305f\u306a\u30b9\u30bf\u30fc\u30c8\u3067\u3042\u308b\u305f\u3081\u3001\u8a2d\u7acb\u5f8c\u306e\u7d4c\u55b6\u9762\u3067\u306e\u4e0d\u5b89\u306b\u3082\u3057\u3063\u304b\u308a\u3068\u5bc4\u308a\u6dfb\u3044\u3001\u5b89\u5b9a\u7d4c\u55b6\u3084\u7bc0\u7a0e\u306b\u3064\u3044\u3066\u306e\u3054\u63d0\u6848\u306e\u3067\u304d\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u3042\u308a\u305f\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7-2.2\u4e07\u4ef6\u3092\u8d85\u3048\u308b\u4f1a\u793e\u8a2d\u7acb\u5b9f\u7e3e\u3067\u983c\u308c\u308b\uff01<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u53f8\u6cd5\u66f8\u58eb\u3084\u884c\u653f\u66f8\u58eb\u3001\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u3068\u306e\u9023\u643a\u306b\u3088\u3063\u3066\u3001\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"943\" height=\"621\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-16.fw-min.png\" alt=\"\" class=\"wp-image-1348\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-16.fw-min.png 943w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-16.fw-min-300x198.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-16.fw-min-768x506.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Micro-corporation-tax-accountant-16.fw-min-212x140.png 212w\" sizes=\"auto, (max-width: 943px) 100vw, 943px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u7406\u58eb\u672c\u6765\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u3068\u3044\u3046\u3001\u66f8\u985e\u4f5c\u6210\u696d\u52d9\u306f\u884c\u3044\u307e\u305b\u3093\u3002\u7a0e\u7406\u58eb\u304c\u5f97\u610f\u3068\u3059\u308b\u306e\u306f\u3001<strong>\u300c\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306e\u5b89\u5b9a\u7d4c\u55b6\u3092\u898b\u636e\u3048\u305f\u30b5\u30dd\u30fc\u30c8\u300d<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3064\u307e\u308a\u3001\u8a2d\u7acb\u624b\u7d9a\u304d\u3092\u306f\u3058\u3081\u308b\u524d\u306e\u6bb5\u968e\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u304a\u5ba2\u69d8\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u63d0\u6848\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u25ce<\/strong><strong>\u7a0e\u7406\u58eb\u3060\u304b\u3089\u3067\u304d\u308b\u8a2d\u7acb\u5f8c\u306e\u5b89\u5b9a\u7d4c\u55b6\u3092\u898b\u636e\u3048\u305f\u3054\u63d0\u6848<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u30ea\u30fc\u30b9\u3084\u7a0e\u91d1\u306a\u3069\u306e\u8cc7\u91d1\u7e70\u308a\u3092\u8e0f\u307e\u3048\u305f\u6c7a\u7b97\u671f\u306e\u6c7a\u3081\u65b9<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3092\u59cb\u3081\u3068\u3057\u305f\u6700\u65b0\u6cd5\u6539\u6b63\u3078\u306e\u5bfe\u51e6\u65b9\u6cd5<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u7bc0\u7a0e\u306b\u95a2\u308f\u308b\u5b9a\u6b3e\u306e\u66f8\u304d\u65b9<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u5f79\u54e1\u5831\u916c\u3068\u6cd5\u4eba\u5185\u90e8\u7559\u4fdd\u306e\u6700\u9069\u30d0\u30e9\u30f3\u30b9\u306e\u53d6\u308a\u65b9<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u305f\u306b\u8a2d\u7acb\u3059\u308b\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u793e\u6982\u8981\u3084\u5b9a\u6b3e\u306f\u3001\u6c7a\u3081\u3066\u3057\u307e\u3063\u305f\u5f8c\u3067\u4fee\u6b63\u3092\u3059\u308b\u3068\u306a\u308b\u3068\u3001\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8c4a\u5bcc\u306a\u5b9f\u7e3e\u3092\u6301\u3064\u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u5143\u306b\u3001\u4fe1\u983c\u3067\u304d\u308b\u53f8\u6cd5\u66f8\u58eb\u306b\u7533\u8acb\u624b\u7d9a\u304d\u3092\u4ee3\u884c\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3067\u3001\u4f55\u304b\u3068\u614c\u305f\u3060\u3057\u3044\u4f1a\u793e\u8a2d\u7acb\u306e\u521d\u52d5\u3092\u5b89\u5fc3\u3057\u3066\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u7e3e\u306b\u88cf\u4ed8\u3051\u3055\u308c\u305f\u9867\u554f\u7a0e\u7406\u58eb\u54c1\u8cea\u306b\u3088\u308a\u3001\u3042\u306a\u305f\u306e\u4e8b\u696d\u306e\u6210\u9577\u3092\u4e0b\u652f\u3048\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7-3.\u88dc\u52a9\u91d1\u30fb\u7a0e\u91d1\u30fb\u878d\u8cc7\u306a\u3069\u8a2d\u7acb\u5f8c\u306e\u8cc7\u91d1\u9762\u3082\u30b5\u30dd\u30fc\u30c8\uff01<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fbb\u30fb\u672c\u90f7\u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc\u3067\u306f\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u7acb\u3061\u4e0a\u3052\u6642\u3060\u3051\u3067\u306a\u304f\u3001\u6cd5\u4eba\u8a2d\u7acb\u5f8c\u3082\u304a\u5ba2\u69d8\u306e\u5b89\u5b9a\u7d4c\u55b6\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u305f\u3081\u3001\u7a0e\u7406\u58eb\u9867\u554f\u5951\u7d04\u3092\u524d\u63d0\u3068\u3057\u305f\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u7406\u58eb\u9867\u554f\u5951\u7d04\u3092\u7d50\u3076\u3053\u3068\u3067\u3001\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306e\u65e5\u5e38\u7684\u306a\u7d4c\u7406\u3084\u7a0e\u52d9\u51e6\u7406\u3092\u59cb\u3081\u3001<strong>3,000\u7a2e\u985e\u4ee5\u4e0a\u3042\u308b\u88dc\u52a9\u91d1\u30fb\u52a9\u6210\u91d1\u304b\u3089\u3001\u3042\u306a\u305f\u306e\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u30b1\u30fc\u30b9\u3067\u5fc5\u8981\u306a\u3082\u306e\u3092\u9069\u5b9c\u3054\u63d0\u6848\u3059\u308b<\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u6cd5\u4eba\u306e\u7d4c\u55b6\u3068\u306a\u308b\u3068\u5fc5\u305a\u767a\u751f\u3059\u308b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u554f\u984c\u306b\u3082\u3001\u9867\u554f\u7a0e\u7406\u58eb\u304c\u3044\u308b\u3053\u3068\u3067\u65e5\u5e38\u7684\u306b\u76f8\u8ac7\u304c\u3067\u304d\u308b\u305f\u3081\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u25ce<\/strong><strong>\u6cd5\u4eba\u7d4c\u55b6\u3067\u767a\u751f\u3059\u308b\u7a0e\u52d9\u30fb\u8cc7\u91d1\u7e70\u308a\u306a\u3069\u306e\u554f\u984c<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u6bce\u6708\u306e\u7d4c\u7406\u51e6\u7406\u3084\u7d66\u4e0e\u7ba1\u7406\u306b\u6642\u9593\u304c\u304b\u304b\u308b<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u5f53\u671f\u306e\u58f2\u4e0a\u304c\u6025\u6fc0\u306b\u5897\u3048\u305f\u306e\u3067\u3001\u6025\u3044\u3067\u7bc0\u7a0e\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u5e74\u4e00\u56de\u306e\u6c7a\u7b97\u51e6\u7406\u306b\u81a8\u5927\u306a\u624b\u9593\u304c\u304b\u304b\u308b<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u3069\u306e\u88dc\u52a9\u91d1\u3084\u52a9\u6210\u91d1\u304c\u5229\u7528\u3067\u304d\u308b\u306e\u304b\u5206\u304b\u3089\u306a\u3044<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u88dc\u52a9\u91d1\u3084\u52a9\u6210\u91d1\u306e\u7533\u8acb\u66f8\u985e\u4f5c\u308a\u304c\u5f8c\u56de\u3057\u306b\u306a\u308a\u304c\u3061<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u4e8b\u696d\u62e1\u5927\u3059\u308b\u305f\u3081\u306b\u878d\u8cc7\u3092\u53d7\u3051\u305f\u3044\u304c\u4f55\u304b\u3089\u59cb\u3081\u308c\u3070\u3044\u3044\u304b\u5206\u304b\u3089\u306a\u3044<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7bc0\u7a0e\u3084\u878d\u8cc7\u306a\u3069\u306e\u8cc7\u91d1\u9762\u3067\u306e\u60a9\u307f\u306f\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u306e\u77ac\u9593\u3060\u3051\u3067\u306a\u304f\u3001\u8a2d\u7acb\u5f8c\u3082\u3064\u306d\u306b\u767a\u751f\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u7d4c\u55b6\u8005\u306f\u3001\u3069\u3046\u3057\u3066\u3082\u5b64\u72ec\u306b\u306a\u308a\u304c\u3061\u306a\u305f\u3081\u3001\u65e5\u5e38\u7684\u306b\u76f8\u8ac7\u3067\u304d\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u306e\u5b58\u5728\u306f\u3001\u5fc3\u8eab\u306e\u5065\u5eb7\u3068\u4e8b\u696d\u6210\u9577\u306b\u4e0d\u53ef\u6b20\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u5834\u4f01\u696d\u304b\u3089\u5c0f\u898f\u6a21\u4e8b\u696d\u307e\u3067\u3001\u3059\u3079\u3066\u306e\u6848\u4ef6\u3092\u7a0e\u7406\u58eb\u5168\u54e1\u3067\u5171\u6709\u3057\u3066\u3044\u308b\u304b\u3089\u3001\u3042\u306a\u305f\u306e\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3067\u767a\u751f\u3059\u308b\u5c06\u6765\u306e\u554f\u984c\u3082\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u89e3\u6c7a\u306b\u5c0e\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff01<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eca\u56de\u306f\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306b\u7a0e\u7406\u58eb\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u3001\u3010\u4e0d\u8981\u6d3e\u3011\u3010\u5fc5\u8981\u6d3e\u3011\u306e\u305d\u308c\u305e\u308c\u306e\u610f\u898b\u30fb\u4e3b\u5f35\u3092\u8e0f\u307e\u3048\u306a\u304c\u3089\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4e0d\u8981\u6d3e\u3011\u3010\u5fc5\u8981\u6d3e\u3011\u306e\u4e3b\u5f35\u304c\u5206\u304b\u308c\u308b\u306e\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4fa1\u5024\u89b3\u306e\u9055\u3044\u306b\u3088\u308b\u3082\u306e\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p><strong>\u4e0d\u8981\u6d3e\u306e\u4fa1\u5024\u89b3<\/strong><\/p>\n<\/td><td>\n<p><strong>\u3042\u304f\u307e\u3067\u3082\u7bc0\u7a0e\u30fb\u7bc0\u7d04\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u300c\u304a\u91d1\u3092\u304b\u3051\u306a\u3044\u3053\u3068\u300d\u304c\u5927\u5207<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u5fc5\u8981\u6d3e\u306e\u4fa1\u5024\u89b3<\/strong><\/p>\n<\/td><td>\n<p><strong>\u4e0d\u5f97\u610f\u306a\u5206\u91ce\u306b\u624b\u3092\u51fa\u3059\u3053\u3068\u3092\u52b9\u7387\u304c\u60aa\u304f\u611f\u3058\u3001\u300c\u6642\u9593\u300d\u306e\u512a\u5148\u9806\u4f4d\u304c\u9ad8\u3044<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p><strong>\u30e1\u30ea\u30c3\u30c8<\/strong><\/p>\n<\/td><td>\n<p><strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u4e8b\u696d\u306b\u96c6\u4e2d\u3067\u304d\u308b<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u6cd5\u6539\u6b63\u306b\u5408\u308f\u305b\u305f\u7bc0\u7a0e\u5bfe\u7b56\u304c\u78ba\u5b9f\u306b\u884c\u3048\u308b<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u8cc7\u91d1\u7e70\u308a\u3084\u7d4c\u55b6\u306b\u3064\u3044\u3066\u3082\u76f8\u8ac7\u3067\u304d\u308b<\/strong><\/p>\n<\/td><td>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u8cbb\u7528\u304c\u304b\u304b\u308b<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u512a\u79c0\u306a\u7a0e\u7406\u58eb\u3092\u63a2\u3059\u306e\u304c\u96e3\u3057\u3044<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u304c\u7a0e\u7406\u58eb\u5951\u7d04\u3059\u308b\u5834\u5408\u306e\u8cbb\u7528\u76f8\u5834\u3068\u5185\u5bb9\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p><strong>\u30b9\u30dd\u30c3\u30c8\u5951\u7d04<\/strong><\/p>\n<\/td><td>\n<p><strong>10~20<\/strong><strong>\u4e07\u5186<\/strong><\/p>\n<\/td><td>\n<p><strong>\u6cd5\u4eba\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u3068\u7533\u544a<\/strong><\/p>\n<\/td><\/tr><tr><td>\n<p><strong>\u9867\u554f\u5951\u7d04<\/strong><\/p>\n<\/td><td>\n<p><strong>30<\/strong><strong>\u4e07\u5186\u301c<\/strong><\/p>\n<\/td><td>\n<p><strong>\u8a18\u5e33\u4ee3\u884c\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u3001\u5e74\u672b\u8abf\u6574\u3001\u7a0e\u52d9\u76f8\u8ac7\u306a\u3069<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u3092\u7a0e\u7406\u58eb\u306b\u983c\u307e\u306a\u304f\u3066\u5f8c\u6094\u3057\u305f\u3053\u3068\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u4e8b\u52d9\u624b\u7d9a\u304d\u306b\u5272\u304b\u308c\u308b\u6642\u9593\u304c\u500d\u3069\u3053\u308d\u3067\u306f\u306a\u304b\u3063\u305f<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u81ea\u5206\u3067\u96c6\u3081\u305f\u60c5\u5831\u306b\u632f\u308a\u56de\u3055\u308c\u3066\u75b2\u5f0a\u3057\u305f<\/strong><\/p>\n<p><strong>\u25fb\ufe0e<\/strong><strong>\u7d4c\u7406\u3092\u96c7\u3046\u8cbb\u7528\u3068\u9867\u554f\u7a0e\u7406\u58eb\u3092\u96c7\u3046\u30b3\u30b9\u30c8\u304c\u5909\u308f\u3089\u306a\u304b\u3063\u305f<\/strong><\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a18\u4e8b\u304c\u3001\u3053\u308c\u304b\u3089\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u3092\u8003\u3048\u308b\u3042\u306a\u305f\u306b\u3068\u3063\u3066\u3001\u3088\u308a\u826f\u3044\u672a\u6765\u306e\u304d\u3063\u304b\u3051\u3068\u306a\u308b\u3053\u3068\u3092\u7948\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u306f\u3001\u7a0e\u7406\u58eb\u3067\u306a\u3044\u3068\u3067\u304d\u306a\u3044\u3082\u306e\u3060\u308d\u3046\u304b\u300d \u300c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u306e\u306b\u3001\u7a0e\u7406\u58eb\u304c\u3044\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u306e\u304b\u300d \u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4f1a\u8a08\u306b\u3001\u7a0e\u7406\u58eb\u3092\u96c7\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u3069\u3046\u304b\u304a\u60a9\u307f\u3067\u3059\u306d\u3002 \u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068\u3001\u30de\u30a4\u30af\u30ed\u6cd5 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