{"id":1475,"date":"2023-07-21T10:00:35","date_gmt":"2023-07-21T01:00:35","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=1475"},"modified":"2024-09-18T17:07:04","modified_gmt":"2024-09-18T08:07:04","slug":"kind-of-company","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/kind-of-company","title":{"rendered":"\u30102024\u5e74\u3011\u8a2d\u7acb\u3067\u304d\u308b\u4f1a\u793e\u5f62\u614b\u306f4\u7a2e\u985e\uff01\u305d\u308c\u305e\u308c\u306e\u6bd4\u8f03\u3068\u9078\u3073\u65b9"},"content":{"rendered":"\r\n<p>\u3044\u3056\u3001\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3088\u3046\u3068\u6c7a\u3081\u3066\u3082\u3001\u4f55\u304b\u3089\u6c7a\u3081\u308c\u3070\u3044\u3044\u306e\u304b\u308f\u304b\u3089\u306a\u3044\u65b9\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u9078\u3079\u308b\u4f1a\u793e\u306e\u5f62\u614b\u3092\u77e5\u3089\u305a\u306b\u300c\u4f1a\u793e\u3068\u3044\u3048\u3070\u682a\u5f0f\u4f1a\u793e\u300d\u3068\u3044\u3046\u8003\u3048\u3067\u3001\u682a\u5f0f\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3066\u3057\u307e\u3046\u65b9\u3082\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u308c\u304b\u3089\u4f1a\u793e\u8a2d\u7acb\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u65b9\u304c\u3001<strong>\u5b9f\u969b\u306b\u8a2d\u7acb\u3067\u304d\u308b\u4f1a\u793e\u5f62\u614b\u306f<span>4<\/span>\u7a2e\u985e<\/strong>\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"623\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-02.fw-min.png\" alt=\"\" class=\"wp-image-1479\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-02.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-02.fw-min-300x171.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-02.fw-min-1024x585.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-02.fw-min-768x439.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>4\u7a2e\u985e\u3082\u9078\u629e\u80a2\u304c\u3042\u308b\u3068\u3001\u3069\u308c\u3092\u9078\u3093\u3060\u3089\u3044\u3044\u306e\u304b\u308f\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u306e\u304c\u672c\u97f3\u3067\u3059\u3088\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3042\u306a\u305f\u306b\u9069\u3057\u3066\u3044\u308b\u4f1a\u793e\u5f62\u614b\u3092\u9078\u3093\u3060\u3046\u3048\u3067\u4f1a\u793e\u8a2d\u7acb\u3067\u304d\u308c\u3070\u3001\u8a2d\u7acb\u8cbb\u7528\u3092\u5fc5\u8981\u6700\u4f4e\u9650\u306b\u3067\u304d\u305f\u308a\u3001\u8a2d\u7acb\u5f8c\u306b\u4e8b\u696d\u62e1\u5927\u3057\u3084\u3059\u304b\u3063\u305f\u308a\u3068\u3001\u53d7\u3051\u53d6\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3055\u307e\u3056\u307e\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u306f\u3058\u3081\u3066\u306e\u4f1a\u793e\u8a2d\u7acb\u307b\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u3053\u3068\u306b\u4e0d\u5b89\u3092\u611f\u3058\u3066\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u8a2d\u7acb\u3057\u3066\u304b\u3089\u300c\u3082\u3063\u3068\u3053\u3046\u3059\u308c\u3070\u3088\u304b\u3063\u305f\u300d\u3084\u300c\u3082\u3063\u3068\u7bc0\u7a0e\u3067\u304d\u305f\u306f\u305a\u306a\u306e\u306b\u300d\u3068\u5f8c\u6094\u3057\u305f\u304f\u306a\u3044\u3067\u3059\u3088\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3053\u3067\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb4\u7a2e\u985e\u306e\u4f1a\u793e\u5f62\u614b\u30102024\u5e746\u6708\u73fe\u5728\u3011<br \/>\u30fb4\u7a2e\u985e\u306e\u4f1a\u793e\u5f62\u614b\u3092\u6bd4\u8f03\u3059\u308b\u3068\u304d\u306e\u30dd\u30a4\u30f3\u30c8<br \/>\u30fb\u3042\u306a\u305f\u304c\u8a2d\u7acb\u3059\u3079\u304d2\u7a2e\u985e\u306e\u4f1a\u793e\u5f62\u614b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p><strong>\u4f1a\u793e\u5f62\u614b\u306e\u9078\u629e\u3092\u9593\u9055\u3048\u3066\u3057\u307e\u3046\u3068\u3001\u8a2d\u7acb\u5f8c\u306e\u7d4c\u55b6\u306b\u3082\u5f71\u97ff\u3057\u3066\u304d\u307e\u3059\u3002\u5f8c\u6094\u305b\u305a\u306b\u4f1a\u793e\u7d4c\u55b6\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u3082\u3001\u672c\u5f53\u306b\u3042\u306a\u305f\u304c\u8a2d\u7acb\u3059\u3079\u304d\u4f1a\u793e\u5f62\u614b\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u305c\u3072\u3053\u306e\u8a18\u4e8b\u3092\u6700\u5f8c\u307e\u3067\u8aad\u3093\u3067\u3001\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u5f62\u614b\u306e\u30a4\u30e1\u30fc\u30b8\u3092\u4f5c\u308a\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u3078\u3068\u9032\u3081\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span lang=\"EN-US\" style=\"font-family: 'Arial Unicode MS';\">1. <\/span><span style=\"font-family: 'Arial Unicode MS';\">\u3010<span lang=\"EN-US\">2024<\/span>\u5e74<span lang=\"EN-US\">6<\/span>\u6708\u73fe\u5728\u3011\u8a2d\u7acb\u3067\u304d\u308b\u4f1a\u793e\u306e\u7a2e\u985e<span lang=\"EN-US\">4<\/span>\u3064<\/span><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1091\" height=\"702\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-03.fw-min.png\" alt=\"\" class=\"wp-image-1485\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-03.fw-min.png 1091w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-03.fw-min-300x193.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-03.fw-min-1024x659.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-03.fw-min-768x494.png 768w\" sizes=\"auto, (max-width: 1091px) 100vw, 1091px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u3042\u306a\u305f\u304c\u8a2d\u7acb\u3067\u304d\u308b\u4f1a\u793e\u5f62\u614b\u306f\u3001\u4ee5\u4e0b\u306e<span>4<\/span>\u7a2e\u985e\u306b\u308f\u304b\u308c\u307e\u3059\u3002\uff08<span>2024<\/span>\u5e74\u73fe\u5728\uff09<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u682a\u5f0f\u4f1a\u793e<br \/>\u30fb\u5408\u540c\u4f1a\u793e<br \/>\u30fb\u5408\u8cc7\u4f1a\u793e<br \/>\u30fb\u5408\u540d\u4f1a\u793e<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u306f\u3001<strong>\u4f1a\u793e\u306e\u50b5\u52d9\u306b\u5bfe\u3059\u308b\u51fa\u8cc7\u8005\u306e\u8cac\u4efb\u306e\u7bc4\u56f2<\/strong>\u3068<strong>\u7d44\u7e54\u69cb\u6210<\/strong>\u306a\u3069\u3092\u57fa\u6e96\u306b\u3001\u4e0a\u8a18\u306e<span>4<\/span>\u7a2e\u985e\u306e\u4e2d\u304b\u3089\u5f62\u614b\u3092\u9078\u3093\u3067\u8a2d\u7acb\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>2022\u5e74\u306e\u4e00\u5e74\u9593\u3067\u8a2d\u7acb\u3055\u308c\u305f\u4f1a\u793e\u5f62\u614b\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"735\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-04.fw-min.png\" alt=\"\" class=\"wp-image-1486\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-04.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-04.fw-min-300x202.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-04.fw-min-1024x690.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-04.fw-min-768x518.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u682a\u5f0f\u4f1a\u793e<\/strong><\/td>\r\n<td>96,012\u4ef6<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u5408\u540c\u4f1a\u793e<\/strong><\/td>\r\n<td>37,312\u4ef6<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u5408\u8cc7\u4f1a\u793e<\/strong><\/td>\r\n<td>44\u4ef6<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u5408\u540d\u4f1a\u793e<\/strong><\/td>\r\n<td>57\u4ef6<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.e-stat.go.jp\/dbview?sid=0003206210\">e-Stat\uff5c\u4f1a\u793e\u53ca\u3073\u767b\u8a18\u306e\u7a2e\u985e\u5225\u3000\u4f1a\u793e\u306e\u767b\u8a18\u306e\u4ef6\u6570<\/a><\/span><\/p>\r\n\r\n\r\n\r\n<p>\u3053\u308c\u304b\u3089\u4f1a\u793e\u8a2d\u7acb\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u65b9\u306e\u306a\u304b\u306b\u306f\u3001\u300c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306a\u3089\u682a\u5f0f\u4f1a\u793e\u3057\u304b\u9078\u3079\u306a\u3044\u300d\u3084\u300c\u6709\u9650\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3044\u3068\u601d\u3063\u3066\u3044\u305f\u300d\u3068\u3044\u3046\u65b9\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3082\u305d\u3082\u3001\u6709\u9650\u4f1a\u793e\u306f\u3059\u3067\u306b\u5ec3\u6b62\u3055\u308c\u3066\u3044\u3066\u8a2d\u7acb\u3067\u304d\u306a\u3044\u3067\u3059\u3057\u3001\u682a\u5f0f\u4f1a\u793e\u4ee5\u5916\u306e\u4f1a\u793e\u5f62\u614b\u306e\u65b9\u304c\u3042\u306a\u305f\u306b\u9069\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3042\u306a\u305f\u306e\u4e8b\u696d\u306b\u5411\u3044\u3066\u3044\u306a\u3044\u4f1a\u793e\u5f62\u614b\u3067\u4f1a\u793e\u8a2d\u7acb\u3057\u3066\u3057\u307e\u3044\u3001<strong>\u8a2d\u7acb\u5f8c\u306b\u5f8c\u6094\u3057\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u3042\u306a\u305f\u304c\u9078\u3079\u308b<span>4<\/span>\u3064\u306e\u4f1a\u793e\u5f62\u614b\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span lang=\"EN-US\" style=\"font-family: 'Arial Unicode MS';\">1-1. <\/span><span style=\"font-family: 'Arial Unicode MS';\">\u682a\u5f0f\u4f1a\u793e<\/span><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"385\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-05.fw-min.png\" alt=\"\" class=\"wp-image-1489\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-05.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-05.fw-min-300x106.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-05.fw-min-1024x362.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-05.fw-min-768x271.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u682a\u5f0f\u4f1a\u793e\u306f\u3001<strong>\u4f1a\u793e\u7d4c\u55b6\u3059\u308b\u4eba\u3068\u51fa\u8cc7\u3059\u308b\u4eba\u304c\u308f\u304b\u308c\u3066\u69cb\u6210\u3055\u308c\u308b\u3001\u4ee3\u8868\u7684\u306a\u4f1a\u793e\u5f62\u614b<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u65e5\u672c\u3067\u306f\u3001\u660e\u6cbb\u306b\u521d\u3081\u3066\u306e\u682a\u5f0f\u4f1a\u793e\u304c\u8a2d\u7acb\u3055\u308c\u3066\u304a\u308a\u3001\u9577\u3044\u5e74\u6570\u306e\u306a\u304b\u300c\u4f1a\u793e\u3068\u3044\u3048\u3070\u682a\u5f0f\u4f1a\u793e\u300d\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u3092\u4f5c\u3063\u3066\u304d\u307e\u3057\u305f\u3002\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u4f1a\u793e\u306e<span>9<\/span>\u5272\u307b\u3069\u3001\u682a\u5f0f\u4f1a\u793e\u306a\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u682a\u5f0f\u4f1a\u793e\u306e\u5927\u304d\u306a\u7279\u5fb4\u306f\u3001\u682a\u5f0f\u3092\u767a\u884c\u3057\u3066\u51fa\u8cc7\u8005\u304b\u3089\u8cc7\u91d1\u3092\u8abf\u9054\u3057\u3001\u305d\u306e\u8cc7\u91d1\u3092\u3082\u3068\u306b\u7d4c\u55b6\u8005\u304c\u4e8b\u696d\u3092\u304a\u3053\u306a\u3044\u3001\u767a\u751f\u3057\u305f\u5229\u76ca\u3092\u51fa\u8cc7\u8005\u306b\u914d\u5f53\u3057\u3066\u3044\u304f\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u308b\u70b9\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"613\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-06.fw-min.png\" alt=\"\" class=\"wp-image-1491\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-06.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-06.fw-min-300x169.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-06.fw-min-1024x576.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-06.fw-min-768x432.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u7d4c\u55b6\u3059\u308b\u969b\u306b\u306f\u3001\u4f1a\u793e\u3068\u3057\u3066\u5927\u304d\u306a\u6c7a\u65ad\u304c\u5fc5\u8981\u306b\u306a\u308b\u3068\u51fa\u8cc7\u8005\u306e\u610f\u898b\u3092\u4f3a\u3046\u305f\u3081\u306b\u682a\u4e3b\u7dcf\u4f1a\u3092\u958b\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u7d4c\u55b6\u8005\u306e\u8003\u3048\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u51fa\u8cc7\u8005\u306e\u610f\u898b\u3082\u53c2\u8003\u306b\u3057\u3066\u7d4c\u55b6\u3092\u3059\u308b\u305f\u3081\u3001\u3055\u307e\u3056\u307e\u306a\u610f\u898b\u3092\u53d6\u308a\u5165\u308c\u305f\u7d4c\u55b6\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u4e00\u9762\u3082\u3042\u308c\u3070\u3001\u81ea\u7531\u306a\u7d4c\u55b6\u304c\u3067\u304d\u306a\u3044\u3068\u3082\u3044\u3048\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u9055\u3044\u3001\u7d4c\u55b6\u304c\u56f0\u96e3\u306b\u306a\u3063\u305f\u5834\u5408\u306e\u8ca0\u50b5\u306e\u8fd4\u6e08\u7fa9\u52d9\u304c\u300c\u6709\u9650\u8cac\u4efb\u300d\u306a\u305f\u3081\u3001\u51fa\u8cc7\u8005\u304c\u5927\u304d\u3059\u304e\u308b\u8ca0\u62c5\u3092\u62b1\u3048\u308b\u5fc3\u914d\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">1-2. \u5408\u540c\u4f1a\u793e<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"385\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-07.fw-min.png\" alt=\"\" class=\"wp-image-1492\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-07.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-07.fw-min-300x106.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-07.fw-min-1024x362.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-07.fw-min-768x271.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u5408\u540c\u4f1a\u793e\u3068\u306f\u3001<strong>2006\u5e74<span>5<\/span>\u6708\u306b\u65b0\u305f\u306b\u8a2d\u3051\u3089\u308c\u305f\u3001\u6bd4\u8f03\u7684\u65b0\u3057\u3044\u4f1a\u793e\u5f62\u614b<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5408\u540c\u4f1a\u793e\u306f\u682a\u5f0f\u4f1a\u793e\u3068\u306f\u9055\u3044\u3001\u7d4c\u55b6\u3092\u3059\u308b\u4eba\u3068\u51fa\u8cc7\u3059\u308b\u4eba\u304c\u540c\u3058\u69cb\u6210\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7d4c\u55b6\u8005\u304c\u3088\u308a\u81ea\u7531\u3067\u30b9\u30d4\u30fc\u30c7\u30a3\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u3067\u304d\u308b\u306e\u304c\u3001\u5927\u304d\u306a\u7279\u5fb4\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u8a2d\u7acb\u306b\u304b\u304b\u308b\u8cbb\u7528\u304c\u682a\u5f0f\u4f1a\u793e\u3088\u308a\u3082<span>10<\/span>\u4e07\u5186\u4ee5\u4e0a\u6291\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u4f4e\u304f\u3001\u8a2d\u7acb\u4ef6\u6570\u306e\u5272\u5408\u306f\u8fd1\u5e74\u5897\u52a0\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u51fa\u8cc7\u8005\uff08\u7d4c\u55b6\u8005\uff09\u306e\u8cac\u4efb\u7bc4\u56f2\u306f\u682a\u5f0f\u4f1a\u793e\u3068\u540c\u3058\u6709\u9650\u8cac\u4efb\u306a\u306e\u3067\u3001\u7d4c\u55b6\u306e\u3057\u3084\u3059\u3055\u3084\u8a2d\u7acb\u8cbb\u7528\u306e\u5b89\u3055\u3092\u7406\u7531\u306b\u5408\u540c\u4f1a\u793e\u3092\u9078\u3076\u4eba\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">1-3. \u5408\u8cc7\u4f1a\u793e<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"381\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-08.fw-min.png\" alt=\"\" class=\"wp-image-1493\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-08.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-08.fw-min-300x105.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-08.fw-min-1024x358.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-08.fw-min-768x268.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u5408\u8cc7\u4f1a\u793e\u3068\u306f\u3001<strong>\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u969b\u306b\u5fc5\u305a\u300c\u7121\u9650\u8cac\u4efb\u793e\u54e1<span>1<\/span>\u540d\u4ee5\u4e0a\u300d\u3068\u300c\u6709\u9650\u8cac\u4efb\u793e\u54e1<span>1<\/span>\u540d\u4ee5\u4e0a\u300d\u3092\u304a\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u4f1a\u793e\u5f62\u614b<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7121\u9650\u8cac\u4efb\u3068\u6709\u9650\u8cac\u4efb\u306f\u3001\u7d4c\u55b6\u56f0\u96e3\u306b\u306a\u3063\u305f\u6642\u306e\u51fa\u8cc7\u8005\u306e\u8cac\u4efb\u306e\u7bc4\u56f2\u3067\u8ca0\u62c5\u306e\u5ea6\u5408\u3044\u304c\u5927\u304d\u304f\u9055\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u7121\u9650\u8cac\u4efb<\/strong><\/td>\r\n<td>\u4e07\u304c\u4e00\u5012\u7523\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u8ca0\u50b5\u91d1\u984d\u3092\u51fa\u8cc7\u8005\u304c\u81ea\u3089\u5168\u984d\u8fd4\u6e08\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u6709\u9650\u8cac\u4efb<\/strong><\/td>\r\n<td>\u4e07\u304c\u4e00\u5012\u7523\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u51fa\u8cc7\u984d\u304c\u8cac\u4efb\u306e\u7bc4\u56f2\u3068\u6c7a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u51fa\u8cc7\u984d\u4ee5\u4e0a\u306e\u8fd4\u6e08\u7fa9\u52d9\u306f\u306a\u3044<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u203b\u8a73\u3057\u304f\u306f<span>2-4. \u7d4c\u55b6\u56f0\u96e3\u306b\u9665\u3063\u305f\u5834\u5408\u306e\u51fa\u8cc7\u8005\u306e\u8cac\u4efb\u7bc4\u56f2<\/span>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u682a\u5f0f\u4f1a\u793e\u3068\u5408\u540c\u4f1a\u793e\u306f\u3001\u73fe\u91d1\u3084\u4ed6\u306e\u8ca1\u7523\u3067\u51fa\u8cc7\u304c\u53ef\u80fd\u3067\u3059\u304c\u3001\u5408\u8cc7\u4f1a\u793e\u306e\u5834\u5408\u306f\u73fe\u91d1\u4ee5\u5916\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u304a\u4e92\u3044\u306e\u4fe1\u7528\u3084\u52b4\u50cd\u529b\u3082\u8cc7\u7523\u3068\u307f\u306a\u3055\u308c\u308b\u306e\u3067\u3001\u8cc7\u672c\u91d1<span>0<\/span>\u5186\u3067\u3082\u8a2d\u7acb\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3069\u3046\u3057\u3066\u3082\u682a\u5f0f\u4f1a\u793e\u3084\u5408\u540c\u4f1a\u793e\u3088\u308a\u3082\u30e1\u30ea\u30c3\u30c8\u304c\u5c11\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u3042\u3048\u3066\u5408\u8cc7\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3088\u3046\u3068\u3059\u308b\u4e8b\u696d\u4e3b\u306f\u5c11\u306a\u3044\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">1-4. \u5408\u540d\u4f1a\u793e<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"377\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-09.fw-min.png\" alt=\"\" class=\"wp-image-1495\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-09.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-09.fw-min-300x104.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-09.fw-min-1024x354.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-09.fw-min-768x266.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u5408\u540d\u4f1a\u793e\u3068\u306f\u3001<strong>\u51fa\u8cc7\u8005\u5168\u54e1\u304c\u300c\u7121\u9650\u8cac\u4efb\u793e\u54e1\uff08\u5012\u7523\u3057\u305f\u5834\u5408\u3001\u8ca0\u50b5\u91d1\u984d\u3092\u51fa\u8cc7\u8005\u304c\u5168\u984d\u8fd4\u6e08\u3059\u308b\uff09\u300d\u3067\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u4f1a\u793e\u5f62\u614b<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3059\u3079\u3066\u306e\u51fa\u8cc7\u8005\u306b\u3001\u5927\u304d\u306a\u8cac\u4efb\u304c\u8ab2\u3055\u308c\u308b\u305f\u3081\u3001\u4fe1\u983c\u3067\u304d\u308b\u4eba\u540c\u58eb\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4fe1\u983c\u3067\u304d\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u540c\u58eb\u3067\u3001\u8cc7\u672c\u91d1\u3092\u7528\u610f\u305b\u305a\u306b\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3044\u5834\u5408\u306a\u3069\u306b\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5408\u8cc7\u4f1a\u793e\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u30e1\u30ea\u30c3\u30c8\u306f\u5c11\u306a\u304f\u3001\u8cac\u4efb\u306e\u7bc4\u56f2\u306f\u7121\u9650\u3068\u3044\u3046\u8ca0\u62c5\u304c\u3042\u308b\u306e\u3067\u6c17\u8efd\u306b\u9078\u3076\u3079\u304d\u4f1a\u793e\u5f62\u614b\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\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';\">\u3010\u6bd4\u8f03\u4e00\u89a7\u8868\u3011<span lang=\"EN-US\">4<\/span>\u7a2e\u985e\u306e\u5f62\u614b\u5225\u3067\u307f\u308b\u6bd4\u8f03\u30dd\u30a4\u30f3\u30c8<span lang=\"EN-US\">4<\/span>\u3064<\/span><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h2>\r\n\r\n\r\n\r\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\/Company-establishment-type-10.fw-min.png\" alt=\"\" class=\"wp-image-1496\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-10.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-10.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-10.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-10.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-10.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-10.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3042\u306a\u305f\u306b\u5fc5\u8981\u306a\u4f1a\u793e\u5f62\u614b\u3092\u5224\u65ad\u3057\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u306b\u3001<span>4<\/span>\u7a2e\u985e\u306e\u4f1a\u793e\u5f62\u614b\u3092\u4ee5\u4e0b\u306e\u8868\u3067\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-11.fw-min-1.png\" alt=\"\" class=\"alignnone wp-image-6494 size-full\" width=\"1090\" height=\"1240\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-11.fw-min-1.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-11.fw-min-1-264x300.png 264w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-11.fw-min-1-900x1024.png 900w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-11.fw-min-1-768x874.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u203b\u6709\u9650\u8cac\u4efb\u3068\u306f\uff1a\u51fa\u8cc7\u8005\u306f\u51fa\u8cc7\u3057\u305f\u91d1\u984d\u3092\u4e0a\u9650\u306b\u8fd4\u6e08\u3092\u3059\u308b<\/p>\r\n\r\n\r\n\r\n<p>\u203b\u7121\u9650\u8cac\u4efb\u3068\u306f\uff1a\u51fa\u8cc7\u8005\u304c\u8ca0\u50b5\u306e\u5168\u984d\u3092\u8fd4\u6e08\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u305e\u308c\u3092\u6bd4\u8f03\u3057\u3066\u307f\u308b\u3068\u3001<strong>\u682a\u5f0f\u4f1a\u793e\u3068\u4ed6<span>3<\/span>\u7a2e\u985e\u306e\u9055\u3044\u306f\u5206\u304b\u308a\u3084\u3059\u3044<\/strong>\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u3001\u5408\u540c\u4f1a\u793e\u30fb\u5408\u8cc7\u4f1a\u793e\u30fb\u5408\u540d\u4f1a\u793e\u306e<span>3<\/span>\u7a2e\u985e\u3067\u306f\u3001\u300c\u3069\u308c\u3092\u9078\u3076\u3079\u304d\u304b\u5224\u65ad\u3067\u304d\u306a\u3044\u300d\u3068\u6df7\u4e71\u3057\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3042\u306a\u305f\u306e\u4e8b\u696d\u306b\u9069\u3057\u305f\u4f1a\u793e\u5f62\u614b\u306b\u3064\u3044\u3066\u8003\u3048\u308b\u6642\u306f\u3001\u4ee5\u4e0b\u306e<span>4<\/span>\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u6bd4\u8f03\u3057\u3066\u307f\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"475\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-12.fw-min.png\" alt=\"\" class=\"wp-image-1500\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-12.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-12.fw-min-300x131.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-12.fw-min-1024x446.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-12.fw-min-768x335.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6bd4\u8f03\u3059\u308b\u6642\u306b\u7740\u76ee\u3059\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u7406\u89e3\u3057\u3066\u3001\u4f1a\u793e\u5f62\u614b\u9078\u3073\u3067\u4e0d\u5b89\u3092\u611f\u3058\u305a\u306b\u9069\u5207\u306a\u4f1a\u793e\u5f62\u614b\u3092\u9078\u3079\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-1. \u4f1a\u793e\u8a2d\u7acb\u6642\u306b\u304b\u304b\u308b\u8cbb\u7528<\/h3>\r\n\r\n\r\n\r\n<p>\u307e\u305a\u306f\u3001<strong>\u4f1a\u793e\u8a2d\u7acb\u3092\u3059\u308b\u305f\u3081\u306b\u7528\u610f\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u8cbb\u7528<\/strong>\u3067\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u304c\u7d04<span>22<\/span>\u4e07\u5186\u3067\u3001\u5408\u540c\u4f1a\u793e\u30fb\u5408\u8cc7\u4f1a\u793e\u30fb\u5408\u540d\u4f1a\u793e\u304c\u7d04<span>10<\/span>\u4e07\u5186\u307b\u3069\u3067\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u8cbb\u7528\u5185\u8a33\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"627\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-13.fw-min.png\" alt=\"\" class=\"wp-image-1501\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-13.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-13.fw-min-300x173.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-13.fw-min-1024x589.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-13.fw-min-768x442.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u8a2d\u7acb\u8cbb\u7528\u3067\u5927\u304d\u304f\u9055\u3046\u306e\u306f\u3001\u8a2d\u7acb\u767b\u8a18\u3092\u3059\u308b\u969b\u306b\u652f\u6255\u3046\u300c\u767b\u9332\u514d\u8a31\u7a0e\u300d\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"510\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-14.fw-min.png\" alt=\"\" class=\"wp-image-1502\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-14.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-14.fw-min-300x140.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-14.fw-min-1024x479.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-14.fw-min-768x359.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\">No.7191 \u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u984d\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/span><\/p>\r\n\r\n\r\n\r\n<p>\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u6700\u4f4e\u3067\u3082<span>15<\/span>\u4e07\u5186\u3001\u5408\u540c\u4f1a\u793e\u30fb\u5408\u8cc7\u4f1a\u793e\u30fb\u5408\u540d\u4f1a\u793e\u306e\u5834\u5408\u306f\u6700\u4f4e\u3067\u3082<span>6<\/span>\u4e07\u5186\u306e\u767b\u9332\u514d\u8a31\u7a0e\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u5408\u540c\u4f1a\u793e\u30fb\u5408\u8cc7\u4f1a\u793e\u30fb\u5408\u540d\u4f1a\u793e\u3067\u306f\u3001\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u304c\u5fc5\u8981\u306a\u3044\u305f\u3081\u3001\u5b9a\u6b3e\u8a8d\u8a3c\u8cbb\u7528\u306e<span>3<\/span>\u4e07\u5186\u304c\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u306b\u304b\u304b\u308b\u8cbb\u7528\u3060\u3051\u3092\u6bd4\u8f03\u3059\u308b\u3068\u3001\u682a\u5f0f\u4f1a\u793e\u3068\u305d\u306e\u307b\u304b<span>3<\/span>\u3064\u306e\u4f1a\u793e\u5f62\u614b\u3067\u306f\u3001\u8a2d\u7acb\u8cbb\u7528\u304c<span>10<\/span>\u4e07\u5186\u4ee5\u4e0a\u5909\u308f\u3063\u3066\u304f\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-2. \u4f1a\u793e\u7d4c\u55b6\u3092\u3059\u308b\u3046\u3048\u3067\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u3057\u3084\u3059\u3055<\/h3>\r\n\r\n\r\n\r\n<p>4\u3064\u306e\u4f1a\u793e\u5f62\u614b\u306f\u3001\u305d\u308c\u305e\u308c<strong>\u4f1a\u793e\u7d4c\u55b6\u3092\u3059\u308b\u3046\u3048\u3067\u306e\u3001\u610f\u601d\u6c7a\u5b9a\u306e\u3057\u3084\u3059\u3055<\/strong>\u304c\u9055\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7d4c\u55b6\u306e\u65b9\u5411\u6027\u3084\u30b9\u30d4\u30fc\u30c9\u611f\u3092\u8003\u3048\u3066\u3001\u4f1a\u793e\u5f62\u614b\u3092\u9078\u3076\u3053\u3068\u3082\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u3068\u3057\u3066\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u3057\u3084\u3059\u3055\u306f\u3001\u4f1a\u793e\u5f62\u614b\u306b\u3088\u3063\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"554\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-15.fw-min.png\" alt=\"\" class=\"wp-image-1504\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-15.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-15.fw-min-300x152.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-15.fw-min-1024x520.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-15.fw-min-768x390.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"704\" height=\"245\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-16.fw-min.png\" alt=\"\" class=\"wp-image-1506\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-16.fw-min.png 704w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-16.fw-min-300x104.png 300w\" sizes=\"auto, (max-width: 704px) 100vw, 704px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u682a\u5f0f\u4f1a\u793e\u306e\u3088\u3046\u306b\u3001\u7d4c\u55b6\u8005\u3068\u51fa\u8cc7\u8005\u304c\u540c\u3058\u3067\u306a\u3044\u5834\u5408\u306f\u3001\u7d4c\u55b6\u8005\u306e\u5224\u65ad\u306e\u307f\u3067\u7d4c\u55b6\u306e\u65b9\u5411\u6027\u3092\u5927\u304d\u304f\u5de6\u53f3\u3059\u308b\u3088\u3046\u306a\u6c7a\u65ad\u306f\u4e0b\u305b\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5fc5\u305a\u3001\u682a\u4e3b\u7dcf\u4f1a\u306a\u3069\u3092\u884c\u3044\u3001\u51fa\u8cc7\u8005\u304b\u3089\u306e\u610f\u898b\u3092\u805e\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u3067\u3059\u3002\u610f\u601d\u6c7a\u5b9a\u304b\u3089\u5b9f\u969b\u306b\u884c\u52d5\u3059\u308b\u307e\u3067\u306b\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u300c\u5916\u90e8\u304b\u3089\u306e\u610f\u898b\u3092\u67d4\u8edf\u306b\u53d6\u308a\u5165\u308c\u3089\u308c\u308b\u300d\u4e00\u9762\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5408\u540c\u4f1a\u793e\u30fb\u5408\u8cc7\u4f1a\u793e\u30fb\u5408\u540d\u4f1a\u793e\u306e<span>3<\/span>\u3064\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u3068\u306f\u9055\u3044\u7d4c\u55b6\u8005\u3068\u51fa\u8cc7\u8005\u304c\u540c\u4e00\u306b\u306a\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u306b\u95a2\u3059\u308b\u610f\u601d\u6c7a\u5b9a\u306b\u682a\u4e3b\u7dcf\u4f1a\u306a\u3069\u3092\u631f\u3080\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u7d4c\u55b6\u8005\u304c\u8003\u3048\u308b\u3053\u3068\u306b\u5bfe\u3057\u3066\u3001\u300c\u305d\u3046\u3067\u306f\u306a\u304f\u3001\u3053\u3046\u3059\u3079\u304d\u3060\u300d\u3068\u3044\u3046\u610f\u898b\u304c\u4e0a\u304c\u308b\u3053\u3068\u306f\u306a\u3044\u306e\u3067\u3001\u7269\u4e8b\u3092\u30b9\u30d4\u30fc\u30c7\u30a3\u306b\u9032\u3081\u3066\u3044\u3051\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-3. \u4f1a\u793e\u8a2d\u7acb\u5f8c\u306e\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u306e\u5e45\u5e83\u3055<\/h3>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u3092\u7d4c\u55b6\u3057\u3066\u3044\u304f\u3046\u3048\u3067\u3001<strong>\u7d4c\u55b6\u56f0\u96e3\u306b\u9665\u3063\u305f\u5834\u5408\u306e\u904b\u8ee2\u8cc7\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u4e8b\u696d\u62e1\u5927\u3092\u8a08\u753b\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u8a2d\u5099\u8cc7\u91d1\u306a\u3069\u306b\u5fc5\u8981\u306a\u3001\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5<\/strong>\u306b\u3064\u3044\u3066\u3082\u6bd4\u8f03\u3057\u3066\u304a\u304f\u3079\u304d\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>4\u3064\u306e\u4f1a\u793e\u5f62\u614b\u306b\u3088\u3063\u3066\u3001\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5<\/strong><\/td>\r\n<td><strong>\u682a\u5f0f\u4f1a\u793e<\/strong><\/td>\r\n<td><strong>\u5408\u540c\u4f1a\u793e\u30fb\u5408\u8cc7\u4f1a\u793e\u30fb\u5408\u540d\u4f1a\u793e<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u878d\u8cc7<\/strong><\/td>\r\n<td><span>\u25ef<\/span><\/td>\r\n<td><span>\u25ef<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u500b\u4eba\u3084\u6cd5\u4eba\u304b\u3089\u306e\u51fa\u8cc7<\/strong><\/td>\r\n<td><span>\u25ef<\/span><\/td>\r\n<td><span>\u25ef<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u88dc\u52a9\u91d1\u3084\u52a9\u6210\u91d1<\/strong><\/td>\r\n<td><span>\u25ef<\/span><\/td>\r\n<td><span>\u25ef<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u793e\u50b5\u306e\u767a\u884c<\/strong><\/td>\r\n<td><span>\u25ef<\/span><\/td>\r\n<td><span>\u25ef<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u682a\u5f0f\u306e\u767a\u884c<\/strong><\/td>\r\n<td><span>\u25ef<\/span><\/td>\r\n<td><span>\u00d7<\/span><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u3067\u5927\u304d\u304f\u9055\u3046\u306e\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u307f\u304c\u304a\u3053\u306a\u3048\u308b\u300c\u682a\u5f0f\u306e\u767a\u884c\u300d\u3067\u3059\u3002\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u878d\u8cc7\u3084\u88dc\u52a9\u91d1\u306a\u3069\u306e\u5834\u5408\u3001\u878d\u8cc7\u91d1\u984d\u306f\u6570\u767e\u4e07\u5186\u304b\u3089\u6570\u5343\u4e07\u5186\u306b\u306a\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3057\u304b\u3057\u3001\u682a\u5f0f\u767a\u884c\u306e\u5834\u5408\u306f\u3088\u308a\u591a\u304f\u306e\u6295\u8cc7\u5bb6\u306b\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u304d\u308b\u305f\u3081\u3001\u6570\u5104\u5186\u306e\u878d\u8cc7\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u5c06\u6765\u7684\u306b\u3001\u591a\u984d\u306e\u8cc7\u91d1\u8abf\u9054\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u306e\u5e45\u304c\u5e83\u3044\u682a\u5f0f\u4f1a\u793e\u306e\u65b9\u304c\u5411\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3067\u3082\u682a\u5f0f\u4f1a\u793e\u3078\u306e\u5909\u66f4\u3082\u3067\u304d\u308b\uff01<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u3068\u308a\u3042\u3048\u305a\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3044\u3051\u308c\u3069\u3001\u4e0a\u5834\u682a\u5f0f\u3084\u8cc7\u91d1\u8abf\u9054\u306a\u3069\u3001\u307e\u3060\u3057\u3063\u304b\u308a\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002 \u00a0<br \/>\u307e\u305a\u306f\u5408\u540c\u4f1a\u793e\u306a\u3069\u3092\u8a2d\u7acb\u3057\u3066\u304b\u3089\u3001\u4e8b\u696d\u304c\u8ecc\u9053\u306b\u4e57\u308a\u59cb\u3081\u3066\u304b\u3089\u682a\u5f0f\u4f1a\u793e\u3078\u306e\u5909\u66f4\u3082\u53ef\u80fd\u306a\u306e\u3067\u3001\u5b89\u5fc3\u3057\u3066\u304f\u3060\u3055\u3044\u3002 \u00a0<br \/>\u682a\u5f0f\u4f1a\u793e\u3078\u306e\u5f62\u614b\u5909\u66f4\u306b\u306f\u3001<strong>\u7d0410\u4e07\u5186\u306e\u5909\u66f4\u306b\u4f34\u3046\u8cbb\u7528\u3068\u7d0440\u65e5\u9593\u306e\u5909\u66f4\u671f\u9593<\/strong>\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-4. \u7d4c\u55b6\u56f0\u96e3\u306b\u9665\u3063\u305f\u5834\u5408\u306e\u51fa\u8cc7\u8005\u306e\u8cac\u4efb\u7bc4\u56f2<span><br \/><\/span><\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"575\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-17.fw-min.png\" alt=\"\" class=\"wp-image-1509\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-17.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-17.fw-min-300x158.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-17.fw-min-1024x540.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-17.fw-min-768x405.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u5f62\u614b\u3092\u6c7a\u3081\u308b\u969b\u306b\u5fc5\u305a\u7406\u89e3\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u304c\u3001<strong>\u51fa\u8cc7\u8005\u306e\u8cac\u4efb\u7bc4\u56f2<\/strong>\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u51fa\u8cc7\u8005\u306e\u8cac\u4efb\u7bc4\u56f2\u3068\u306f\u3001\u4f1a\u793e\u304c\u5012\u7523\u3084\u8ca0\u50b5\u3092\u8ca0\u3063\u305f\u6642\u306a\u3069\u306b\u51fa\u8cc7\u8005\u304c\u8ca0\u3046\u3079\u304d\u8cac\u4efb\u7bc4\u56f2\u306e\u5e83\u3055\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5177\u4f53\u7684\u306b\u306f\u7121\u9650\u8cac\u4efb\u3068\u6709\u9650\u8cac\u4efb\u306e<span>2<\/span>\u3064\u306b\u308f\u304b\u308c\u3066\u304a\u308a\u3001\u3069\u3061\u3089\u3092\u9078\u3076\u304b\u3067\u3001\u3053\u308c\u304b\u3089\u4f1a\u793e\u3092\u7d4c\u55b6\u3057\u3066\u3044\u3053\u3046\u3068\u3057\u3066\u3044\u308b\u3001\u3042\u306a\u305f\u306e\u91d1\u92ad\u9762\u3067\u306e\u4e0d\u5b89\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table width=\"911\" height=\"147\">\r\n<tbody>\r\n<tr>\r\n<td><strong>\u7121\u9650\u8cac\u4efb<\/strong><\/td>\r\n<td>\u4f1a\u793e\u304c\u5012\u7523\u3084\u8ca0\u50b5\u3092\u8ca0\u3063\u305f\u6642\u306b\u3001<strong>\u51fa\u8cc7\u8005\u304c\u767a\u751f\u3057\u305f\u8ca0\u50b5\u306e\u5168\u984d\u3092\u8fd4\u6e08<\/strong>\u3092\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u3002 \u00a0<br \/>\u8fd4\u6e08\u3059\u308b\u969b\u306e\u304a\u91d1\u306f\u3001\u51fa\u8cc7\u8005\u306e\u500b\u4eba\u306e\u8cc7\u7523\u304b\u3089\u637b\u51fa\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308b\u3002<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u6709\u9650\u8cac\u4efb<\/strong><\/td>\r\n<td>\u4f1a\u793e\u304c\u5012\u7523\u3084\u8ca0\u50b5\u3092\u8ca0\u3063\u305f\u6642\u306b\u3001\u305f\u3068\u3048\u8ca0\u50b5\u7dcf\u984d\u304c\u9ad8\u984d\u306b\u306a\u3063\u3066\u3082\u3001<strong>\u51fa\u8cc7\u3057\u305f\u984d\u3092\u4e0a\u9650<\/strong>\u3068\u3057\u305f\u8fd4\u6e08\u7fa9\u52d9\u306e\u307f\u304c\u767a\u751f\u3059\u308b\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u7121\u9650\u8cac\u4efb\u306e\u5834\u5408\u306f\u3001\u4f1a\u793e\u540d\u7fa9\u3067\u80cc\u8ca0\u3063\u305f\u8ca0\u50b5\u3060\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u51fa\u8cc7\u8005\u306b\u8fd4\u6e08\u306e\u8cac\u4efb\u304c\u3042\u308b\u3068\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e07\u304c\u4e00\u4f1a\u793e\u304c\u5927\u304d\u306a\u8ca0\u50b5\u3092\u80cc\u8ca0\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u51fa\u8cc7\u8005\u3068\u306a\u3063\u305f\u3042\u306a\u305f\u304c\u9ad8\u984d\u306e\u8cc7\u91d1\u8fd4\u6e08\u3092\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6709\u9650\u8cac\u4efb\u306e\u5834\u5408\u306f\u3001\u305f\u3068\u3048\u8ca0\u50b5\u7dcf\u984d\u304c\u591a\u304f\u3066\u3082\u3001\u51fa\u8cc7\u8005\u304c\u5b9f\u969b\u306b\u51fa\u8cc7\u3057\u305f\u91d1\u984d\u3092\u4e0a\u56de\u308b\u8fd4\u6e08\u306b\u306a\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span lang=\"EN-US\" style=\"font-family: 'Arial Unicode MS';\">3. <\/span><span style=\"font-family: 'Arial Unicode MS';\">\u4f1a\u793e\u5f62\u614b\u304c\u5909\u308f\u3063\u3066\u3082\u8a2d\u7acb\u5f8c\u306e\u7a0e\u91d1\u8ca0\u62c5\u306f\u5927\u304d\u304f\u306f\u5909\u308f\u3089\u306a\u3044<\/span><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"654\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-18.fw-min.png\" alt=\"\" class=\"wp-image-1512\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-18.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-18.fw-min-300x180.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-18.fw-min-1024x614.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-18.fw-min-768x461.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u5f62\u614b\u3092\u9078\u3076\u3068\u304d\u306b\u3001\u591a\u304f\u306e\u4eba\u304c\u300c\u4e00\u756a\u7bc0\u7a0e\u3067\u304d\u308b\u5f62\u614b\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3044\u300d\u3068\u8003\u3048\u3066\u3044\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8a2d\u7acb\u8cbb\u7528\u306a\u3069\u306f\u3001\u4e00\u5ea6\u304d\u308a\u3067\u767a\u751f\u3059\u308b\u8cbb\u7528\u3067\u3059\u304c\u3001\u7a0e\u91d1\u306f\u6bce\u5e74\u8ab2\u305b\u3089\u308c\u308b\u3082\u306e\u306a\u306e\u3067\u5e38\u306b\u6c17\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3082\u306e\u3067\u3059\u3088\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7d50\u8ad6\u304b\u3089\u304a\u4f1d\u3048\u3059\u308b\u3068\u3001<strong>\u7d39\u4ecb\u3057\u3066\u304d\u305f<span>4<\/span>\u7a2e\u985e\u306e\u3069\u306e\u4f1a\u793e\u5f62\u614b\u3092\u9078\u3093\u3067\u3082\u3001\u8a2d\u7acb\u5f8c\u306b\u6bce\u5e74\u767a\u751f\u3059\u308b\u7a0e\u91d1\u8ca0\u62c5\u306f\u3055\u307b\u3069\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u306e\u7a0e\u91d1\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u30fb\u5408\u540c\u4f1a\u793e\u30fb\u5408\u8cc7\u4f1a\u793e\u30fb\u5408\u540d\u4f1a\u793e\u3092\u4e00\u62ec\u308a\u306b\u307e\u3068\u3081\u305f\u300c\u666e\u901a\u6cd5\u4eba\u300d\u306b\u8ab2\u305b\u3089\u308c\u308b\u305f\u3081\u3001\u7a0e\u91d1\u304c\u767a\u751f\u3059\u308b\u6761\u4ef6\u3084\u8a08\u7b97\u5f0f\u306a\u3069\u3082\u5171\u901a\u306a\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306b\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u4ee3\u8868\u7684\u306a\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb\u6cd5\u4eba\u7a0e<br \/>\u30fb\u6cd5\u4eba\u4f4f\u6c11\u7a0e<br \/>\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e<br \/>\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e<br \/>\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<br \/>\u30fb\u6d88\u8cbb\u7a0e<br \/>\u30fb\u6e90\u6cc9\u6240\u5f97\u7a0e\u3000\u306a\u3069<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306a\u7a0e\u91d1\u306f\u3001\u4f1a\u793e\u5f62\u614b\u306b\u3088\u3063\u3066\u7a0e\u7387\u3084\u8a08\u7b97\u65b9\u6cd5\u304c\u5909\u308f\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3069\u306e\u4f1a\u793e\u5f62\u614b\u3092\u9078\u3093\u3067\u3082\u3001\u540c\u3058\u3088\u3046\u306a\u7a0e\u91d1\u8ca0\u62c5\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7a0e\u91d1\u8ca0\u62c5\u304c\u540c\u3058\u3060\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u4f1a\u793e\u5074\u304c\u3067\u304d\u308b\u7bc0\u7a0e\u5bfe\u7b56\u3082\u5171\u901a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u306e\u5f62\u614b\u306b\u95a2\u4fc2\u306a\u304f\u3001\u5171\u901a\u3057\u3066\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/corporation-tax-kind\">\u300c\u3010\u7a0e\u7406\u58eb\u76e3\u4fee\u3011\u6cd5\u4eba\u306e\u7a0e\u91d112\u7a2e\u985e\uff01\u652f\u6255\u3044\u6642\u671f\u304b\u3089\u8a08\u7b97\u4f8b\u307e\u3067\u5168\u653b\u7565\u300d<\/a>\u3092\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u682a\u5f0f\u4f1a\u793e\u3068\u305d\u308c\u4ee5\u5916\u3067\u306f\u3001\u6c7a\u7b97\u6642\u3068\u5f79\u54e1\u66f4\u65b0\u6642\u306e\u8cbb\u7528\u306e\u6709\u7121\u304c\u9055\u3046\uff01<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u3042\u3048\u3066\u6319\u3052\u308b\u3068\u3059\u308c\u3070\u3001\u682a\u5f0f\u4f1a\u793e\u3067\u306f\u6c7a\u7b97\u6642\u3068\u5f79\u54e1\u66f4\u65b0\u6642\u306b\u3001\u4ed6\u306e\u4f1a\u793e\u5f62\u614b\u3067\u306f\u5fc5\u8981\u306e\u306a\u3044\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u3059\u3002 \u00a0<br \/><strong>\u30fb\u6c7a\u7b97\u60c5\u5831\u306a\u3069\u3092\u516c\u958b\u3059\u308b\uff1a\u7d047\u4e07\u5186\u301c\u6570\u5341\u4e07\u5186\u4ee5\u4e0a\uff08\u81ea\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u516c\u958b\u306e\u5834\u5408\u306f\u7121\u6599\uff09<br \/>\u30fb\u5f79\u54e1\u66f4\u65b0\u3084\u5909\u66f4\u3059\u308b\uff1a1\u4ef6\u306b\u3064\u304d1\u4e07\u5186\u3082\u3057\u304f\u306f3\u4e07\u5186 \u00a0<\/strong><br \/><br \/>\u4e0a\u8a18\u306e\u8cbb\u7528\u306f\u3001\u5408\u540c\u4f1a\u793e\u30fb\u5408\u8cc7\u4f1a\u793e\u30fb\u5408\u540d\u4f1a\u793e\u3067\u306f\u767a\u751f\u3057\u306a\u3044\u306e\u3067\u3001\u682a\u5f0f\u4f1a\u793e\u3088\u308a\u3082\u6bce\u5e74\u6570\u4e07\u5186\u306e\u8cbb\u7528\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span lang=\"EN-US\" style=\"font-family: 'Arial Unicode MS';\">4. <\/span><span style=\"font-family: 'Arial Unicode MS';\">\u3053\u308c\u304b\u3089\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u306a\u3089\u682a\u5f0f\u4f1a\u793e\u304b\u5408\u540c\u4f1a\u793e\u304c\u304a\u3059\u3059\u3081<\/span><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"575\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-19.fw-min.png\" alt=\"\" class=\"wp-image-1515\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-19.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-19.fw-min-300x158.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-19.fw-min-1024x540.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-19.fw-min-768x405.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3042\u306a\u305f\u304c\u4f1a\u793e\u8a2d\u7acb\u3067\u304d\u308b\u4f1a\u793e\u5f62\u614b\u306f<span>4<\/span>\u7a2e\u985e\u3067\u3059\u304c\u3001\u5b9f\u969b\u306e\u3068\u3053\u308d\u306f<strong>\u682a\u5f0f\u4f1a\u793e\u304b\u5408\u540c\u4f1a\u793e\u306e\u3069\u3061\u3089\u304b\u3092\u9078\u3076\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/strong>\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u73fe\u5728\u306e\u65e5\u672c\u3067\u5408\u8cc7\u4f1a\u793e\u3068\u5408\u540d\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u307b\u307c\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u78ba\u304b\u306b\u3001\u5408\u8cc7\u4f1a\u793e\u3068\u5408\u540d\u4f1a\u793e\u3092\u3001\u5408\u540c\u4f1a\u793e\u3068\u6bd4\u8f03\u3059\u308b\u3068\u826f\u3044\u70b9\u304c\u307f\u3064\u304b\u308a\u307e\u305b\u3093\u3088\u306d\u3002\u5408\u8cc7\u4f1a\u793e\u30fb\u5408\u540d\u4f1a\u793e\u306b\u3059\u308b\u3068\u3001\u51fa\u8cc7\u8005\u304c\u62b1\u3048\u308b\u30ea\u30b9\u30af\u304c\u5927\u304d\u3044\u7121\u9650\u8cac\u4efb\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u3088\u3046\u306b\u30e1\u30ea\u30c3\u30c8\u304c\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u73fe\u5728\u3082\u9078\u3079\u308b\u4f1a\u793e\u5f62\u614b\u3068\u3057\u3066\u6b8b\u3063\u3066\u3044\u308b\u306e\u306b\u306f\u3001\u6b74\u53f2\u7684\u306a\u7406\u7531\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u5408\u8cc7\u4f1a\u793e\u3068\u5408\u540d\u4f1a\u793e\u304c\u6b8b\u3063\u3066\u3044\u308b\u7406\u7531<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>2006\u5e74\u4ee5\u524d\u306f\u3001\u5408\u540c\u4f1a\u793e\u3068\u3044\u3046\u5f62\u614b\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002 \u00a0<br \/>\u305d\u306e\u4ee3\u308f\u308a\u306b\u3001\u6709\u9650\u4f1a\u793e\u304c\u3042\u308a\u3001\u8cc7\u672c\u91d1\u306e\u6700\u4f4e\u984d\u3082\u4eca\u3068\u306f\u9055\u3046\u3082\u306e\u3067\u3057\u305f\u3002\u8cc7\u672c\u91d1\u306e\u6700\u4f4e\u984d\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u305f\u305f\u3081\u3001\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u304f\u3066\u3082\u8cc7\u672c\u91d1\u304c\u7528\u610f\u3067\u304d\u305a\u306b\u65ad\u5ff5\u3059\u308b\u4eba\u3082\u591a\u304b\u3063\u305f\u306e\u3067\u3059\u3002 \u00a0<br \/>\u682a\u5f0f\u4f1a\u793e\uff1a\u8cc7\u672c\u91d11,000\u4e07\u5186\u4ee5\u4e0a<br \/>\u6709\u9650\u4f1a\u793e\uff1a\u8cc7\u672c\u91d1300\u4e07\u5186\u4ee5\u4e0a<br \/>\u305d\u306e\u3088\u3046\u306a\u65b9\u306e\u9078\u629e\u80a2\u3068\u306a\u3063\u3066\u3044\u305f\u306e\u304c\u3001\u8cc7\u672c\u91d1\u304c0\u5186\u3067\u3082\u4f1a\u793e\u8a2d\u7acb\u3067\u304d\u308b\u5408\u8cc7\u4f1a\u793e\u3068\u5408\u540d\u4f1a\u793e\u306a\u306e\u3067\u3059\u3002 \u00a0<br \/>\u5f53\u6642\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u4f4e\u304f\u3001\u81ea\u7531\u306b\u7d4c\u55b6\u3067\u304d\u308b\u3053\u3068\u304b\u3089\u3001\u5bb6\u65cf\u7d4c\u55b6\u306e\u6b74\u53f2\u3042\u308b\u4f1a\u793e\u304c\u5408\u8cc7\u4f1a\u793e\u3084\u5408\u540d\u4f1a\u793e\u3092\u5229\u7528\u3057\u3066\u3044\u307e\u3057\u305f\u3002 \u00a0<br \/>\u3057\u304b\u30572006\u5e74\u306b\u4f1a\u793e\u6cd5\u304c\u6539\u6b63\u3055\u308c\u3066\u3001\u5408\u540c\u4f1a\u793e\u304c\u767b\u5834\u3057\u305f\u3053\u3068\u3067\u3001\u5408\u8cc7\u4f1a\u793e\u3084\u5408\u540d\u4f1a\u793e\u306b\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u73fe\u5728\u3001\u591a\u304f\u306e\u65b9\u304c\u5229\u7528\u3057\u3066\u3044\u308b\u5408\u540c\u4f1a\u793e\u306f\u3001\u8cc7\u672c\u91d1<span>1<\/span>\u5186\u304b\u3089\u8a2d\u7acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u51fa\u8cc7\u8005\uff1d\u7d4c\u55b6\u8005\u306e\u4ed5\u7d44\u307f\u306a\u306e\u3067\u81ea\u7531\u306a\u7d4c\u55b6\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u5408\u8cc7\u4f1a\u793e\u3068\u5408\u540d\u4f1a\u793e\u3068\u306f\u9055\u3044\u300c\u6709\u9650\u8cac\u4efb\u300d\u306a\u306e\u3067\u3001\u51fa\u8cc7\u8005\u304c\u80cc\u8ca0\u3046\u30ea\u30b9\u30af\u3082\u8efd\u6e1b\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u30d3\u30b8\u30cd\u30b9\u306e\u6d41\u308c\u3082\u65e5\u3005\u5909\u308f\u3063\u3066\u304d\u3066\u3044\u308b\u305f\u3081\u3001\u3042\u3048\u3066\u4eca\u3001\u5408\u8cc7\u4f1a\u793e\u3084\u5408\u540d\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u7279\u5225\u306a\u4e8b\u60c5\u304c\u306a\u3044\u9650\u308a\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u30b1\u30fc\u30b9\u306b\u5408\u308f\u305b\u3066\u3001\u682a\u5f0f\u4f1a\u793e\u3082\u3057\u304f\u306f\u5408\u540c\u4f1a\u793e\u306e\u8a2d\u7acb\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3069\u3061\u3089\u3092\u9078\u3076\u304b\u5224\u65ad\u3067\u304d\u306a\u3044\u65b9\u5411\u3051\u306b\u3001\u682a\u5f0f\u4f1a\u793e\u3068\u5408\u540c\u4f1a\u793e\u305d\u308c\u305e\u308c\u304c\u5411\u3044\u3066\u3044\u308b\u304a\u3059\u3059\u3081\u306e\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u682a\u5f0f\u4f1a\u793e<\/strong><\/td>\r\n<td>\u30fb\u5c06\u6765\u7684\u306b\u682a\u5f0f\u4e0a\u5834\u3092\u76ee\u6307\u3057\u305f\u3044<br \/>\u30fb\u591a\u984d\u306e\u51fa\u8cc7\u3092\u53d7\u3051\u305f\u3044<br \/>\u30fbBtoB\u30d3\u30b8\u30cd\u30b9\u3092\u4e3b\u306b\u304a\u3053\u306a\u3063\u3066\u3044\u304f<br \/>\u30fb\u4e8b\u696d\u62e1\u5927\u306b\u4f1a\u793e\u306e\u4fe1\u983c\u5ea6\u3084\u77e5\u540d\u5ea6\u304c\u5fc5\u8981<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u5408\u540c\u4f1a\u793e<\/strong><\/td>\r\n<td>\u30fb\u5927\u898f\u6a21\u306b\u4e8b\u696d\u5c55\u958b\u3059\u308b\u3064\u3082\u308a\u304c\u306a\u3044<br \/>\u30fb\u7bc0\u7a0e\u306e\u305f\u3081\u3060\u3051\u306b\u6cd5\u4eba\u683c\u304c\u5fc5\u8981<br \/>\u30fb\u8a31\u8a8d\u53ef\u3084\u5165\u672d\u306a\u3069\u306e\u305f\u3081\u306b\u6cd5\u4eba\u683c\u304c\u5fc5\u8981<br \/>\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u540c\u58eb\u3067\u96c6\u307e\u3063\u3066\u4ef2\u9593\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3044<br \/>\u30fbBtoC\u30d3\u30b8\u30cd\u30b9\u3092\u4e3b\u306b\u304a\u3053\u306a\u3063\u3066\u3044\u304f<br \/>\u30fb\u4e8b\u696d\u4e3b\u306e\u77e5\u8b58\u3084\u6280\u8853\u306a\u3069\u7121\u5f62\u306e\u3082\u306e\u304c\u4e3b\u8ef8\u3068\u306a\u308b\u4e8b\u696d\u3092\u306f\u3058\u3081\u305f\u3044<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-1. \u682a\u5f0f\u4f1a\u793e\u304c\u304a\u3059\u3059\u3081\u306e\u30b1\u30fc\u30b9<\/h3>\r\n\r\n\r\n\r\n<p>\u682a\u5f0f\u4f1a\u793e\u304c\u30aa\u30b9\u30b9\u30e1\u306e\u30b1\u30fc\u30b9\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"440\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-20.fw-min.png\" alt=\"\" class=\"wp-image-1517\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-20.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-20.fw-min-300x121.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-20.fw-min-1024x413.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-20.fw-min-768x310.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u682a\u5f0f\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3068\u5f97\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8<strong>\u300c\u682a\u5f0f\u3092\u767a\u884c\u3057\u3066\u8cc7\u91d1\u8abf\u9054\u3067\u304d\u308b\u300d\u3092\u6d3b\u7528\u3057\u3066\u3001\u591a\u984d\u306e\u8cc7\u91d1\u8abf\u9054\u3092\u3057\u305f\u3044\u5834\u5408<\/strong>\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u3092\u9078\u3076\u3079\u304d\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4eca\u5f8c\u306e\u4e8b\u696d\u62e1\u5927\u3092\u8996\u91ce\u306b\u5165\u308c\u3066\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u878d\u8cc7\u3060\u3051\u3067\u306f\u306a\u304f\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u51fa\u8cc7\u3082\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5bfe\u5916\u7684\u306a\u4fe1\u983c\u5ea6\u304c\u9ad8\u304f\u682a\u5f0f\u767a\u884c\u3067\u304d\u308b\u3053\u3068\u304c\u5f37\u307f\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u682a\u5f0f\u4f1a\u793e\u306f\u4f1a\u793e\u3068\u3057\u3066\u306e\u4fe1\u983c\u5ea6\u3068\u8a8d\u77e5\u5ea6\u304c\u9ad8\u3044\u305f\u3081\u3001<strong>\u4f01\u696d\u304c\u4f01\u696d\u306b\u5bfe\u3057\u3066\u30e2\u30ce\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a<span>BtoB<\/span>\u30d3\u30b8\u30cd\u30b9<\/strong>\u306e\u65b9\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u30b9\u30fc\u30d1\u30fc\u3084\u5c0f\u58f2\u5e97\u306b\u5546\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u5378\u58f2\u696d\u8005<br \/>\u30fb\u4f01\u696d\u5411\u3051\u306e\u5546\u54c1\u3092\u88fd\u9020\u3057\u3066\u3044\u308b\u88fd\u9020\u696d\u8005<br \/>\u30fb\u4f01\u696d\u5411\u3051\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u4f01\u696d\u3000\u306a\u3069<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4e00\u822c\u6d88\u8cbb\u8005\u4ee5\u5916\u306e\u4f1a\u793e\u3082\u53d6\u5f15\u5148\u306b\u306a\u308b\u5834\u5408\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u65b9\u304c\u5b89\u5fc3\u3057\u3066\u53d6\u5f15\u3057\u3066\u3082\u3089\u3048\u308b<span>\u53ef\u80fd\u6027<\/span>\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u65b0\u3057\u3044\u4f1a\u793e\u5f62\u614b\u3067\u3042\u308b\u5408\u540c\u4f1a\u793e\u306f\u3001\u307e\u3060\u8a8d\u77e5\u5ea6\u304c\u4f4e\u3044\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u305f\u3081\u3001\u300c\u5408\u540c\u4f1a\u793e\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u3088\u308a\u3082\u6c17\u8efd\u306b\u8a2d\u7acb\u3067\u304d\u308b\u304b\u3089\u4fe1\u7528\u5ea6\u304c\u4f4e\u3044\u300d\u3068\u611f\u3058\u3089\u308c\u3066\u3057\u307e\u3046\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-2. \u5408\u540c\u4f1a\u793e\u304c\u304a\u3059\u3059\u3081\u306e\u30b1\u30fc\u30b9<\/h3>\r\n\r\n\r\n\r\n<p>\u5408\u540c\u4f1a\u793e\u304c\u304a\u3059\u3059\u3081\u306e\u30b1\u30fc\u30b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\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\/Company-establishment-type-21.fw-min.png\" alt=\"\" class=\"wp-image-1519\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-21.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-21.fw-min-300x146.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-21.fw-min-1024x497.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-21.fw-min-768x373.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u5408\u540c\u4f1a\u793e\u306f\u3001<strong>\u73fe\u5728\u81ea\u55b6\u696d\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3068\u3057\u3066\u50cd\u3044\u3066\u3044\u308b\u65b9\u304c\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u3001\u307b\u3068\u3093\u3069\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3059\u3059\u3081\u3067\u304d\u308b\u4f1a\u793e\u5f62\u614b<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7bc0\u7a0e\u3084\u8a31\u53ef\u306e\u305f\u3081\u306b\u5fc5\u8981\u306b\u8feb\u3089\u308c\u3066\u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u3088\u308a\u8a2d\u7acb\u8cbb\u7528\u304c\u6291\u3048\u3089\u308c\u3066\u3001\u6c17\u8efd\u306b\u4f1a\u793e\u8a2d\u7acb\u3067\u304d\u308b\u5408\u540c\u4f1a\u793e\u304c\u5411\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001<strong>\u4f1a\u793e\u3068\u3057\u3066\u306e\u793e\u540d\u306e\u4fe1\u983c\u5ea6\u3084\u8a8d\u77e5\u5ea6\u3088\u308a\u3082\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u8cea\u3067\u52dd\u8ca0\u3067\u304d\u308b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u696d\u7a2e\u304c\u304a\u3059\u3059\u3081<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u30ec\u30b9\u30c8\u30e9\u30f3\u3084\u30ab\u30d5\u30a7\u306a\u3069\u306e\u98f2\u98df\u5e97<br \/>\u30fb\u7f8e\u5bb9\u9662\u3084\u7f8e\u5bb9\u30b5\u30ed\u30f3\uff08\u30cd\u30a4\u30eb\u3084\u30a8\u30b9\u30c6\u306a\u3069\uff09<br \/>\u30fb\u5546\u54c1\u3092\u4e00\u822c\u6d88\u8cbb\u8005\u306b\u76f4\u5e97\u8217\u3084EC\u30b5\u30a4\u30c8\u3067\u8ca9\u58f2\u3059\u308b\u5c0f\u58f2\u696d<br \/>\u30fbIT\u30d3\u30b8\u30cd\u30b9\u95a2\u9023\u696d\uff08\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u3084FX\u306a\u3069\u3092\u542b\u3080\uff09<br \/>\u30fb\u4fdd\u6709\u3057\u3066\u3044\u308b\u4e0d\u52d5\u7523\u3092\u7ba1\u7406\u3059\u308b\u4e0d\u52d5\u7523\u7ba1\u7406\u696d \u30fb\u5b66\u7fd2\u587e\u3000\u306a\u3069<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u4e0a\u8a18\u306f\u3001\u5bfe\u6d88\u8cbb\u8005\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u696d\u7a2e\u306a\u306e\u3067\u300c\u4f1a\u793e\u3068\u3057\u3066\u4fe1\u983c\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u300d\u3088\u308a\u3082\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u8cea\u304c\u4fe1\u983c\u306b\u5024\u3059\u308b\u304b\u3069\u3046\u304b\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u666e\u6bb5\u304b\u3089\u4f7f\u3063\u3066\u3044\u308b\u6587\u623f\u5177\u3092\u88fd\u9020\u30fb\u8ca9\u58f2\u3057\u3066\u3044\u308b\u4f1a\u793e\u540d\u304c\u300c\u3007\u3007\u5408\u540c\u4f1a\u793e\u300d\u306b\u306a\u3063\u3066\u3044\u3066\u3082\u3001\u305d\u306e\u6587\u623f\u5177\u3092<span>\u6c17\u306b\u5165\u3063\u3066<\/span>\u6bce\u65e5\u4f7f\u3044\u305f\u3051\u308c\u3070\u4f1a\u793e\u540d\u306a\u3093\u3066\u304d\u306b\u306a\u308a\u307e\u305b\u3093\u3088\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u540d\u3084\u30d0\u30c3\u30af\u30b0\u30e9\u30a6\u30f3\u30c9\u3067\u306f\u306a\u304f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u81ea\u4f53\u3067\u52dd\u8ca0\u3067\u304d\u308b\u3088\u3046\u306a\u696d\u7a2e\u306b\u306f\u5408\u540c\u4f1a\u793e\u304c\u5411\u3044\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">5. \u4f1a\u793e\u8a2d\u7acb\u306f\u5f62\u614b\u3092\u9078\u3093\u3067\u7d42\u308f\u308a\u3067\u306f\u306a\u3044\uff01\u8d77\u696d\u5bb6\u304c\u5f8c\u6094\u3057\u305f\u88cf\u8a71<span>2<\/span>\u3064<\/h2>\r\n\r\n\r\n\r\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\/Company-establishment-type-22.fw-min.png\" alt=\"\" class=\"wp-image-1521\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-22.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-22.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-22.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-22.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-22.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-22.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u5f62\u614b\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u305d\u308c\u305e\u308c\u306e\u7d30\u304b\u3044\u9055\u3044\u306b\u300c\u4f1a\u793e\u8a2d\u7acb\u524d\u304b\u3089\u3053\u3093\u306a\u306b\u60a9\u307e\u306a\u304d\u3083\u3044\u3051\u306a\u3044\u306a\u3093\u3066<span>\u2026<\/span>\u300d\u3068\u982d\u3092\u62b1\u3048\u3066\u3044\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u5f62\u614b\u9078\u3073\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u7b2c\u4e00\u6b69\u3067\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u6bb5\u968e\u3067\u3057\u3063\u304b\u308a\u3068\u4e0b\u8abf\u3079\u3092\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3001\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u5f8c\u306b\u5f8c\u6094\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\u307e\u3067\u306b\u3001<strong>\u8d77\u696d\u5bb6\u304c\u4f1a\u793e\u8a2d\u7acb\u306b\u3064\u3044\u3066\u77e5\u8b58\u304c\u306a\u3044\u3053\u3068\u304c\u539f\u56e0\u3067\u5f8c\u6094\u3057\u3066\u3057\u307e\u3063\u305f\u30b1\u30fc\u30b9<\/strong>\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-1. \u3010\u4e8b\u4f8b<span>1<\/span>\u3011\u682a\u5f0f\u4f1a\u793e\u3057\u304b\u9078\u3079\u306a\u3044\u3068\u601d\u3044\u6df1\u304f\u8003\u3048\u305a\u306b\u682a\u5f0f\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3066\u3057\u307e\u3063\u305f<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u304a\u60a9\u307f\uff1a<\/strong> \u00a0<br \/>\u592b\u5a66\u3067\u3001\u8f38\u5165\u96d1\u8ca8\u8ca9\u58f2\u306e\u682a\u5f0f\u4f1a\u793e\u3092\u65b0\u305f\u306b\u7acb\u3061\u4e0a\u3052\u307e\u3057\u305f\u3002\u3044\u3064\u304b\u306f\u3001\u5c0f\u3055\u306a\u5e97\u8217\u3092\u6301\u3066\u308c\u3070\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u304c\u3001\u73fe\u5728\u306fEC\u30b5\u30a4\u30c8\u904b\u55b6\u306e\u307f\u3067\u3001\u3068\u304f\u306b\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3059\u308b\u3053\u3068\u3082\u306a\u304f\u4e8b\u696d\u62e1\u5927\u306e\u4e88\u5b9a\u3082\u3042\u308a\u307e\u305b\u3093\u3002 \u00a0 \u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u306e\u7d4c\u9a13\u3082\u307b\u3068\u3093\u3069\u306a\u3044\u72b6\u614b\u3067\u682a\u5f0f\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3089\u3001\u60f3\u50cf\u4ee5\u4e0a\u306b\u8a2d\u7acb\u8cbb\u7528\u304c\u9ad8\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u300c\u3053\u308c\u3067\u3088\u304b\u3063\u305f\u306e\u304b\u300d\u3068\u8003\u3048\u59cb\u3081\u307e\u3057\u305f\u3002\u305d\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3001\u5408\u540c\u4f1a\u793e\u306e\u5b58\u5728\u306b\u3064\u3044\u3066\u77e5\u308a\u307e\u3057\u305f\u3002\u3082\u3057\u304b\u3059\u308b\u3068\u81ea\u5206\u306e\u4e8b\u696d\u306f\u3001\u5408\u540c\u4f1a\u793e\u306e\u65b9\u304c\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u3063\u305f\u304b\u3082\u3057\u308c\u306a\u3044\u3068\u8003\u3048\u307e\u3057\u305f\u304c\u5f8c\u306e\u796d\u308a\u3067\u3057\u305f\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p><strong>\u3053\u306e\u5834\u5408\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u3067\u3042\u308b\u5fc5\u8981\u6027\u306f\u307b\u307c\u3042\u308a\u307e\u305b\u3093\u3002<\/strong>\u672c\u6765\u3067\u3042\u308c\u3070\u5408\u540c\u4f1a\u793e\u3067\u3082\u5341\u5206\u306a\u4e8b\u696d\u5185\u5bb9\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u682a\u5f0f\u4f1a\u793e\u306b\u3057\u305f\u3053\u3068\u3067\u682a\u4e3b\u7dcf\u4f1a\u3084\u6c7a\u7b97\u516c\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u307e\u305f\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u8cbb\u7528\u3082<span>10<\/span>\u4e07\u5186\u4ee5\u4e0a\u304a\u3055\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u306f\u305a\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-2. \u3010\u4e8b\u4f8b<span>2<\/span>\u3011\u7a2e\u985e\u682a\u5f0f\u3092\u77e5\u3089\u306a\u304f\u3066\u7d4c\u55b6\u6a29\u78ba\u4fdd\u306e\u305f\u3081\u306b\u51fa\u8cc7\u3092\u65ad\u3063\u3066\u3057\u307e\u3063\u305f<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><span>\u00a0<\/span><strong>\u304a\u60a9\u307f\uff1a \u00a0<\/strong><br \/>\u30ea\u30b5\u30a4\u30af\u30eb\u30b7\u30e7\u30c3\u30d7\u3092\u682a\u5f0f\u4f1a\u793e\u3068\u3057\u3066\u8a2d\u7acb\u3057\u3088\u3046\u3068\u601d\u3044\u30011,000\u4e07\u5186\u306e\u8cc7\u672c\u91d1\u3092\u96c6\u3081\u306f\u3058\u3081\u307e\u3057\u305f\u3002\u89aa\u621a\u3084\u77e5\u308a\u5408\u3044\u306b\u51fa\u8cc7\u306e\u304a\u9858\u3044\u3092\u3057\u305f\u3068\u3053\u308d\u3001\u5b9f\u969b\u306b\u6570\u4eba\u304c\u51fa\u8cc7\u3057\u3066\u304f\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002 \u00a0 \u51fa\u8cc7\u3057\u3066\u304f\u308c\u308b\u77e5\u4eba\u304b\u3089\u306f\u300c\u7d4c\u55b6\u306b\u306f\u53e3\u51fa\u3055\u306a\u3044\u304b\u3089\u5b89\u5fc3\u3057\u3066\u300d\u3068\u8a00\u308f\u308c\u307e\u3057\u305f\u304c\u3001\u305d\u306e\u4eba\u306e\u51fa\u8cc7\u984d\u304c500\u4e07\u5186\u3068\u9ad8\u984d\u306a\u305f\u3081\u7d4c\u55b6\u6a29\u306e\u5272\u5408\u306b\u4e0d\u5b89\u3092\u611f\u3058\u3066\u3044\u307e\u3059\u3002 \u00a0 \u51fa\u8cc7\u306f\u3057\u3066\u307b\u3057\u3044\u3051\u308c\u3069\u3001\u5c06\u6765\u7684\u306b\u6c17\u304c\u5909\u308f\u3063\u3066\u300c\u8cc7\u672c\u91d1\u306e\u534a\u5206\u3092\u8ca0\u62c5\u3057\u3066\u304f\u308c\u305f\u304b\u3089\u3053\u305d\u3001\u7d4c\u55b6\u306b\u53e3\u51fa\u3057\u3059\u308b\u300d\u3068\u3046\u53ef\u80fd\u6027\u3082\u5426\u5b9a\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u51fa\u8cc7\u3092\u65ad\u3063\u3066\u3057\u307e\u3063\u305f\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u300c<strong>\u682a\u4e3b\u7dcf\u4f1a\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u8b70\u6c7a\u6a29\u3092\u884c\u4f7f\u3067\u304d\u306a\u3044\u682a\u5f0f\u300d\u3092\u5272\u308a\u5f53\u3066\u308b<\/strong>\u3053\u3068\u3067\u3001\u9ad8\u984d\u51fa\u8cc7\u3092\u3057\u3066\u3082\u3089\u3044\u3064\u3064\u3001\u7d4c\u55b6\u306b\u5bfe\u3057\u3066\u306e\u8b70\u6c7a\u6a29\u306f\u306a\u3044\u72b6\u614b\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u3001\u4f55\u3082\u308f\u304b\u3089\u305a\u306b\u4f1a\u793e\u8a2d\u7acb\u3092\u3057\u3066\u3044\u308c\u3070\u3001\u682a\u5f0f\u304c<span>9<\/span>\u7a2e\u985e\u3082\u3042\u308b\u3053\u3068\u3082\u308f\u304b\u308a\u307e\u305b\u3093\u3088\u306d\u3002\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u5f62\u614b\u9078\u3073\u304b\u3089\u3001\u5f62\u614b\u3092\u9078\u3093\u3060\u5f8c\u306b\u3082\u8003\u3048\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u3053\u3068\u306f\u305f\u304f\u3055\u3093\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5c02\u9580\u77e5\u8b58\u304c\u306a\u3051\u308c\u3070\u3001\u3042\u306a\u305f\u306b\u3082\u9078\u629e\u80a2\u304c\u3042\u308b\u3053\u3068\u3082\u77e5\u3089\u306a\u3044\u307e\u307e\u640d\u3059\u308b\u4f1a\u793e\u8a2d\u7acb\u3092\u3057\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u9069\u5207\u306a\u5f62\u614b\u3067\u4f1a\u793e\u8a2d\u7acb\u3057\u305f\u3046\u3048\u3067\u3001\u8a2d\u7acb\u5f8c\u3082\u5f8c\u6094\u3059\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5c02\u9580\u5bb6\u306b\u4f1a\u793e\u8a2d\u7acb\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u304a\u9858\u3044\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u300c<span><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/company-establishment-agency\">\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u306e\u5168\u3066\uff01\u4ee3\u884c\u5185\u5bb9\u304b\u3089\u8cbb\u7528\u30fb\u30e1\u30ea\u30c3\u30c8\u307e\u3067\u8a73\u7d30\u304c\u308f\u304b\u308b<\/a><\/span>\u300d\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">6. \u4f1a\u793e\u8a2d\u7acb\u3067\u7d76\u5bfe\u5f8c\u6094\u3057\u305f\u304f\u306a\u3044\uff01\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u306e\u5c02\u9580\u5bb6\u3092\u9078\u3076\u30dd\u30a4\u30f3\u30c8<span>3<\/span>\u3064<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"615\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-23.fw-min.png\" alt=\"\" class=\"wp-image-1524\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-23.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-23.fw-min-300x169.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-23.fw-min-1024x578.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-23.fw-min-768x433.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3042\u306a\u305f\u306e\u30ad\u30e3\u30ea\u30a2\u306b\u304a\u3044\u3066\u5927\u304d\u306a\u4e00\u6b69\u306b\u306a\u308b\u4f1a\u793e\u8a2d\u7acb\u3060\u304b\u3089\u3053\u305d\u3001<strong>\u3042\u306a\u305f\u304c\u5f8c\u6094\u305b\u305a\u306b\u4f1a\u793e\u8a2d\u7acb\u3067\u304d\u308b\u3088\u3046\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u308b\u5c02\u9580\u5bb6\u3092\u9078\u3076\u306e\u304c\u5927\u5207\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u5927\u524d\u63d0\u3068\u3057\u3066\u3001\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u306f\u9650\u3089\u308c\u305f\u58eb\u696d\u4ee5\u5916\u306e\u65b9\u306f\u884c\u3048\u307e\u305b\u3093\u3002\u6700\u4f4e\u9650\u306e\u8cbb\u7528\u3067\u4f1a\u793e\u8a2d\u7acb\u624b\u7d9a\u304d\u3060\u3051\u3092\u4ee3\u884c\u3057\u3066\u3082\u3089\u3044\u305f\u3044\u5834\u5408\u306f\u3001\u53f8\u6cd5\u66f8\u58eb\u306b\u4f9d\u983c\u3059\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u53f8\u6cd5\u66f8\u58eb\u3082\u542b\u3081\u308b\u3068\u3001\u4ee5\u4e0b\u306e<span>4<\/span>\u3064\u306e\u58eb\u696d\u304c\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u53f8\u6cd5\u66f8\u58eb<br \/>\u30fb\u884c\u653f\u66f8\u58eb<br \/>\u30fb\u7a0e\u7406\u58eb<br \/>\u30fb\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u5404\u58eb\u696d\u306b\u3088\u3063\u3066\u5bfe\u5fdc\u3067\u304d\u308b\u5185\u5bb9\u304c\u5909\u308f\u3063\u3066\u304a\u308a\u3001\u304a\u4e92\u3044\u306b\u9023\u643a\u3092\u3068\u308a\u306a\u304c\u3089\u3001\u300c\u30b7\u30f3\u30d7\u30eb\u306b\u8a2d\u7acb\u624b\u7d9a\u304d\u3060\u3051\u3092\u4ee3\u884c\u300d\u3084\u300c\u8a2d\u7acb\u5f8c\u3082\u898b\u636e\u3048\u305f\u624b\u539a\u3044\u4ee3\u884c\u300d\u306a\u3069\u3055\u307e\u3056\u307e\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\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\/Company-establishment-type-24.fw-min.png\" alt=\"\" class=\"wp-image-1526\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-24.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-24.fw-min-300x198.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-24.fw-min-1024x675.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-24.fw-min-768x507.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-24.fw-min-212x140.png 212w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u4f9d\u983c\u3059\u308b\u5c02\u9580\u5bb6\u3092\u9078\u3076\u969b\u306b\u306f\u3001\u4ee5\u4e0b\u306e<span>3<\/span>\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u53c2\u8003\u306b\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"415\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-26.fw-min.png\" alt=\"\" class=\"wp-image-1527\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-26.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-26.fw-min-300x114.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-26.fw-min-1024x390.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-26.fw-min-768x292.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u305e\u308c\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">6-1. \u8c4a\u5bcc\u306a\u4f1a\u793e\u8a2d\u7acb\u306e\u5b9f\u7e3e\u304c\u3042\u308b<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"358\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-27.fw-min.png\" alt=\"\" class=\"wp-image-1530\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-27.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-27.fw-min-300x99.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-27.fw-min-1024x336.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-27.fw-min-768x252.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u307e\u305a\u5927\u5207\u306a\u306e\u304c\u3001<strong>\u305d\u306e\u4ee3\u884c\u5148\u304c\u4f1a\u793e\u8a2d\u7acb\u306e\u5b9f\u7e3e\u304c\u3042\u308b\u304b\u3069\u3046\u304b<\/strong>\u3067\u3059\u3002\u3068\u304f\u306b\u3001\u5b9f\u7e3e\u3092\u307f\u308b\u969b\u306b\u306f\u4ee5\u4e0b\u306e\u70b9\u306b\u7740\u76ee\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u8a2d\u7acb\u5b9f\u7e3e\u306e\u3042\u308b\u5730\u57df<br \/>\u30fb\u8a2d\u7acb\u5b9f\u7e3e\u4ef6\u6570<br \/>\u30fb\u8a2d\u7acb\u5b9f\u7e3e\u306e\u3042\u308b\u4f1a\u793e\u5f62\u614b\u3084\u696d\u754c\u3001\u5206\u91ce\u306a\u3069<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u306f\u3001\u6bce\u56de\u540c\u3058\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u901a\u308a\u306e\u624b\u7d9a\u304d\u3092\u3059\u308c\u3070\u9593\u9055\u3044\u306a\u3044\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f1a\u793e\u306e\u5f62\u614b\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u793e\u304c\u3042\u308b\u5730\u57df\u3084\u696d\u754c\u306b\u3088\u3063\u3066\u3001\u4e00\u822c\u7684\u306a\u624b\u7d9a\u304d\u3068\u306f\u9055\u3046\u624b\u7d9a\u304d\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u4e8b\u696d\u5185\u5bb9\u3084\u5c06\u6765\u306e\u5c55\u671b\u3001\u305d\u3057\u3066\u5730\u57df\u3084\u696d\u754c\u306a\u3069\u306b\u3088\u3063\u3066\u3001\u3042\u306a\u305f\u304c\u9078\u3076\u3079\u304d\u65b9\u6cd5\u306f\u5909\u308f\u3063\u3066\u304f\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3082\u3061\u308d\u3093\u4ee3\u884c\u5148\u3082\u3001\u304a\u5ba2\u69d8\u305d\u308c\u305e\u308c\u306b\u9069\u5207\u306a\u4f1a\u793e\u8a2d\u7acb\u3092\u3059\u308b\u3079\u304d\u3060\u3068\u7406\u89e3\u3057\u3066\u3044\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u3001\u5b9f\u969b\u306b\u4f1a\u793e\u8a2d\u7acb\u3092\u3057\u305f\u7d4c\u9a13\u304c\u8c4a\u5bcc\u306a\u4ee3\u884c\u5148\u3068\u3001\u7d4c\u9a13\u304c\u5c11\u306a\u3044\u4ee3\u884c\u5148\u3092\u6bd4\u8f03\u3057\u3066\u307f\u308b\u3068\u3001\u63d0\u6848\u3067\u304d\u308b\u5185\u5bb9\u304c\u6b74\u7136\u306a\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3060\u304b\u3089\u3053\u305d\u3001\u5e45\u5e83\u3044\u5730\u57df\u3084\u696d\u754c\u3067\u4f1a\u793e\u8a2d\u7acb\u3092\u3057\u305f\u5b9f\u7e3e\u304c\u3042\u308a\u3001\u305d\u306e\u4ef6\u6570\u3082\u591a\u3044\u8a2d\u7acb\u4ee3\u884c\u5148\u3092\u9078\u3076\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span lang=\"EN-US\" style=\"font-family: 'Arial Unicode MS';\">6-2. <\/span><span style=\"font-family: 'Arial Unicode MS';\">\u554f\u3044\u5408\u308f\u305b\u306b\u5bfe\u3057\u3066\u89aa\u8eab\u306b\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u3066\u4fe1\u983c\u3067\u304d\u308b<\/span><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"358\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-28.fw-min.png\" alt=\"\" class=\"wp-image-1531\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-28.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-28.fw-min-300x99.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-28.fw-min-1024x336.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-28.fw-min-768x252.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4ee3\u884c\u5148\u3092\u9078\u3076\u969b\u306b\u306f\u3001\u5b9f\u7e3e\u306f\u3082\u3061\u308d\u3093\u3067\u3059\u304c\u3001<strong>\u89aa\u8eab\u306b\u306a\u3063\u3066\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u308b\u4fe1\u983c\u3067\u304d\u308b\u4ee3\u884c\u5148<\/strong>\u3092\u9078\u3070\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u53f8\u6cd5\u66f8\u58eb\u3084\u7a0e\u7406\u58eb\u306a\u3069\u306e\u58eb\u696d\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u304a\u5ba2\u69d8\u304c\u6c42\u3081\u308b\u30b4\u30fc\u30eb\u3078\u3068\u5c0e\u3044\u3066\u304f\u308c\u308b\u4ed5\u4e8b\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3042\u306a\u305f\u306e\u554f\u3044\u5408\u308f\u305b\u306b\u5bfe\u3057\u3066\u3069\u308c\u3060\u3051\u89aa\u8eab\u306b\u306a\u3063\u3066\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u308b\u306e\u304b\u3067\u3001\u4eca\u5f8c\u4fe1\u983c\u3057\u3066\u3044\u3051\u308b\u4ee3\u884c\u5148\u306b\u306a\u308b\u306e\u304b\u304c\u6c7a\u307e\u3063\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3068\u3048\u3070\u3001\u300c\u65e9\u6025\u306b\u4f1a\u793e\u8a2d\u7acb\u3057\u3066\u4eca\u5e74\u306e\u7a0e\u91d1\u3092\u5c11\u306a\u304f\u3057\u305f\u3044\u300d\u3068\u8003\u3048\u3066\u3044\u308b\u3042\u306a\u305f\u306b\u5bfe\u3057\u3066\u3001\u300c\u5f8c\u65e5\u62c5\u5f53\u3088\u308a\u304a\u96fb\u8a71\u5dee\u3057\u3042\u3052\u307e\u3059\u300d\u3068\u8a00\u308f\u308c\u3066\u3057\u307e\u3044\u3001\u9023\u7d61\u304c\u6765\u306a\u3044\u307e\u307e\u5f85\u3061\u307c\u3046\u3051\u3057\u3066\u3057\u307e\u3063\u305f\u3089\u3069\u3046\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u671f\u65e5\u304c\u8feb\u3063\u3066\u304d\u3066\u3057\u307e\u3044\u3001\u7d50\u679c\u7684\u306b\u4f1a\u793e\u8a2d\u7acb\u3082\u3067\u304d\u306a\u3051\u308c\u3070\u3001\u7bc0\u7a0e\u5bfe\u7b56\u3082\u3067\u304d\u3066\u3044\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3088\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u300c\u4f1a\u793e\u8a2d\u7acb\u3057\u305f\u3044\u3051\u308c\u3069\u3001\u81ea\u5206\u306b\u306f\u4f55\u304c\u5fc5\u8981\u304b\u308f\u304b\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u65b9\u306b\u5bfe\u3057\u3066\u3001\u300c\u3068\u308a\u3042\u3048\u305a\u3001\u307f\u3093\u306a\u304c\u3084\u3063\u3066\u3044\u308b\u5185\u5bb9\u3067\u8a2d\u7acb\u3057\u305f\u3089\u5927\u4e08\u592b\u300d\u3068\u8a00\u308f\u308c\u3066\u3057\u307e\u3063\u3066\u3001\u3042\u306a\u305f\u306f\u7d0d\u5f97\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u304b\uff1f<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u6700\u521d\u306e\u554f\u3044\u5408\u308f\u305b\u3084\u7121\u6599\u76f8\u8ac7\u306b\u306f\u3001\u305d\u306e\u4f1a\u793e\u306e\u96f0\u56f2\u6c17\u3084\u5bfe\u5fdc\u304c\u5982\u5b9f\u306b\u73fe\u308c\u308b\u306e\u3067\u3001\u4fe1\u983c\u3067\u304d\u308b\u4ee3\u884c\u5148\u304b\u5224\u65ad\u3059\u308b\u304d\u3063\u304b\u3051\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span lang=\"EN-US\" style=\"font-family: 'Arial Unicode MS';\">6-3. <\/span><span style=\"font-family: 'Arial Unicode MS';\">\u8a2d\u7acb\u5f8c\u306e\u4e8b\u696d\u5c55\u958b\u3084\u8cc7\u91d1\u9762\u3092\u898b\u8d8a\u3057\u305f\u63d0\u6848\u3084\u30b5\u30dd\u30fc\u30c8\u3092\u3057\u3066\u304f\u308c\u308b<\/span><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"358\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-29.fw-min.png\" alt=\"\" class=\"wp-image-1533\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-29.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-29.fw-min-300x99.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-29.fw-min-1024x336.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-29.fw-min-768x252.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u3068\u304a\u3057\u3066\u7e70\u308a\u8fd4\u3057\u304a\u4f1d\u3048\u3057\u3066\u304d\u305f\u3088\u3046\u306b\u3001\u4f1a\u793e\u306f\u8a2d\u7acb\u3057\u305f\u3089\u7d42\u308f\u308a\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3042\u306a\u305f\u304c\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u5f8c\u306e\u4e8b\u696d\u5c55\u958b\u306a\u3069\u3082\u8003\u3048\u305f\u3046\u3048\u3067\u63d0\u6848\u30fb\u30b5\u30dd\u30fc\u30c8\u3092\u3057\u3066\u304f\u308c\u308b\u4ee3\u884c\u5148<\/strong>\u3092\u9078\u3076\u306e\u304c\u5f97\u7b56\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u4eca\u5f8c\u306e\u4e8b\u696d\u8a08\u753b\u306b\u57fa\u3065\u3044\u305f\u8cc7\u91d1\u8abf\u9054\u8a08\u753b\u3092\u305f\u3066\u3089\u308c\u308b<br \/>\u30fb\u4f1a\u793e\u306e\u72b6\u6cc1\u3092\u8003\u3048\u306a\u304c\u3089\u9069\u5207\u306a\u7bc0\u7a0e\u5bfe\u7b56\u304c\u3067\u304d\u308b<br \/>\u30fb\u4e8b\u696d\u306e\u65b9\u5411\u6027\u3084\u7e41\u5fd9\u671f\u306a\u3069\u3092\u8003\u3048\u306a\u304c\u3089\u4f1a\u793e\u8a2d\u7acb\u65e5<br \/>\u30fb\u6c7a\u7b97\u65e5\u3092\u6c7a\u3081\u3089\u308c\u308b<br \/>\u30fb\u4e8b\u696d\u62e1\u5927\u3057\u305f\u6642\u3092\u898b\u8d8a\u3057\u305f\u624b\u76f4\u3057\u306e\u5fc5\u8981\u304c\u306a\u3044\u5b9a\u6b3e\u3092\u4f5c\u6210\u3067\u304d\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u305f\u3060\u300c\u4f1a\u793e\u8a2d\u7acb\u306e\u7533\u8acb\u4ee3\u884c\u3092\u3059\u308b\u300d\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u4e8b\u696d\u4e3b\u305d\u308c\u305e\u308c\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3084\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u304f\u308c\u308b\u4ee3\u884c\u5148\u3053\u305d\u3001\u3042\u306a\u305f\u306b\u5fc5\u8981\u306b\u306a\u3063\u3066\u304f\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u73fe\u72b6\u3060\u3051\u3092\u898b\u3066\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5c06\u6765\u3069\u306e\u3088\u3046\u306a\u4e8b\u696d\u5c55\u958b\u3092\u3057\u3066\u3044\u304f\u306e\u304b\u3092\u4e00\u7dd2\u306b\u8003\u3048\u306a\u304c\u3089\u3001\u89aa\u8eab\u306b\u306a\u3063\u3066\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u308b\u4ee3\u884c\u5148\u3092\u9078\u3076\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\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';\">\u3042\u306a\u305f\u306e\u4e0d\u5b89\u3092\u89e3\u6c7a\u3059\u308b\uff01\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u306a\u3089\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u304a\u307e\u304b\u305b<\/span><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1091\" height=\"661\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-30.fw-min.png\" alt=\"\" class=\"wp-image-1534\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-30.fw-min.png 1091w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-30.fw-min-300x182.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-30.fw-min-1024x620.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-30.fw-min-768x465.png 768w\" sizes=\"auto, (max-width: 1091px) 100vw, 1091px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u306e\u5f62\u614b\u9078\u3073\u304b\u3089\u8a2d\u7acb\u5f8c\u306e\u30b5\u30dd\u30fc\u30c8\u307e\u3067\u51fa\u6765\u308b\u4ee3\u884c\u5148\u3092\u63a2\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3060\u3051\u3067\u306f\u306a\u304f\u7bc0\u7a0e\u5bfe\u7b56\u3084\u7a0e\u52d9\u8abf\u67fb\u5bfe\u5fdc\u307e\u3067\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3044\u308b\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u79c1\u305f\u3061\u306f\u3001\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u5c02\u9580\u77e5\u8b58\u3092\u30d5\u30eb\u6d3b\u7528\u3057\u306a\u304c\u3089\u3001\u53f8\u6cd5\u66f8\u58eb\u3068\u9023\u643a\u3092\u3068\u3063\u3066\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u306f\u3058\u3081\u3066\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u65b9\u3053\u305d\u3001\u305c\u3072\u5f53\u6cd5\u4eba\u306e\u4f1a\u793e\u8a2d\u7acb\u306e\u7d4c\u9a13\u3068\u77e5\u8b58\u3092\u6d3b\u7528\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"452\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-31.fw-min.png\" alt=\"\" class=\"wp-image-1535\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-31.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-31.fw-min-300x124.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-31.fw-min-1024x425.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-31.fw-min-768x318.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>3\u3064\u306e\u7406\u7531\u306b\u3064\u3044\u3066\u3001\u3054\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">7-1. \u65e5\u672c\u4e00\u306e\u8a2d\u7acb\u5b9f\u7e3e<span>2<\/span>\u4e07\u4ef6\uff01\u5168\u56fd\u5c55\u958b\u3067\u57f9\u3063\u3066\u304d\u305f\u30b5\u30dd\u30fc\u30c8\u529b<\/h3>\r\n\r\n\r\n\r\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\/Company-establishment-type-32.fw-min.png\" alt=\"\" class=\"wp-image-1536\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-32.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-32.fw-min-300x181.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-32.fw-min-1024x618.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-32.fw-min-768x464.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u65e5\u672c\u5168\u56fd\u3067\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3001\u65e5\u672c\u4e00\u306e\u5b9f\u7e3e\u3092\u8a87\u308b\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u5148\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3055\u307e\u3056\u307e\u306a\u5730\u57df\u30fb\u696d\u754c\u3067\u3001\u4f1a\u793e\u8a2d\u7acb\u3092\u4ee3\u884c\u3055\u305b\u3066\u3044\u305f\u3060\u3044\u3066\u304d\u307e\u3057\u305f\u3002<\/strong>\u5b9f\u969b\u306e\u8a2d\u7acb\u4ee3\u884c\u5b9f\u7e3e\u306f\u7d2f\u8a08<span>2<\/span>\u4e07\u4ef6\u306b\u3082\u53ca\u3073\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"596\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-33.fw-min.png\" alt=\"\" class=\"wp-image-1537\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-33.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-33.fw-min-300x164.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-33.fw-min-1024x560.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-33.fw-min-768x420.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.ht-tax.or.jp\/newclient.php\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\uff5c\u9867\u5ba2\u30c7\u30fc\u30bf<\/a><\/span><\/p>\r\n\r\n\r\n\r\n<p>\u4eca\u307e\u3067\u591a\u304f\u306e\u65b9\u306e\u4f1a\u793e\u8a2d\u7acb\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304d\u305f\u7d4c\u9a13\u3068\u77e5\u8b58\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u304a\u5ba2\u69d8\u4e00\u4eba\u3072\u3068\u308a\u306b\u672c\u5f53\u306b\u5fc5\u8981\u306a\u5185\u5bb9\u3067\u4f1a\u793e\u8a2d\u7acb\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3054\u63d0\u6848\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u79c1\u306e\u5834\u5408\u3067\u3082\u3001\u5927\u4e08\u592b\u3060\u308d\u3046\u304b\uff1f\u300d<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u4e00\u4eba\u3067\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u3051\u3069\u3001\u554f\u984c\u306a\u3044\u3060\u308d\u3046\u304b\uff1f\u300d<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3093\u306a\u4e0d\u5b89\u3092\u611f\u3058\u3066\u3044\u3066\u3082\u3001\u5927\u4e08\u592b\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5f53\u6cd5\u4eba\u3060\u304b\u3089\u3053\u305d\u3001\u4e00\u4eba\u793e\u9577\u306e\u4f1a\u793e\u8a2d\u7acb\u3084\u7279\u6b8a\u306a\u696d\u754c\u3067\u306e\u4f1a\u793e\u8a2d\u7acb\u3001\u3082\u3061\u308d\u3093\u6025\u6fc0\u306b\u4e8b\u696d\u62e1\u5927\u3057\u3066\u898f\u6a21\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u304d\u305f\u4f1a\u793e\u8a2d\u7acb\u3082\u3059\u3079\u3066\u304a\u4efb\u305b\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">7-2. \u8cbb\u7528\u3068\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9\u304c\u660e\u78ba\u3067\u3001\u3042\u306a\u305f\u306e\u4e0d\u5b89\u3084\u7591\u554f\u3092\u6255\u62ed<\/h3>\r\n\r\n\r\n\r\n<p>\u300c\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u304a\u9858\u3044\u3057\u305f\u3044\u3051\u308c\u3069\u3001\u91d1\u92ad\u7684\u306b\u640d\u306f\u3057\u305f\u304f\u306a\u3044\u300d\u3068\u3044\u3046\u306e\u304c\u3001\u3053\u308c\u304b\u3089\u4f1a\u793e\u8a2d\u7acb\u3092\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u65b9\u306e\u672c\u97f3\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u63d0\u4f9b\u3057\u3066\u3044\u308b\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3001\u8ffd\u52a0\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u65e8\u307e\u3067\u3057\u3063\u304b\u308a\u3068\u304a\u4f1d\u3048\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"900\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-34.fw-min.png\" alt=\"\" class=\"wp-image-1538\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-34.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-34.fw-min-300x248.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-34.fw-min-1024x846.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Company-establishment-type-34.fw-min-768x634.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u8cbb\u7528\u306b\u3064\u3044\u3066\u8abf\u3079\u3066\u307f\u308b\u3068\u3001\u305d\u306e\u4ee3\u884c\u8cbb\u7528\u3082\u683c\u5b89\u306a\u3082\u306e\u304b\u3089\u3001<span>20<\/span>\u4e07\u5186\u4ee5\u4e0a\u3059\u308b\u3082\u306e\u307e\u3067\u3055\u307e\u3056\u307e\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u305d\u306e\u8cbb\u7528\u5185\u3067\u3001\u3069\u306e\u3088\u3046\u306a\u5bfe\u5fdc\u3092\u4ee3\u884c\u5148\u304c\u3057\u3066\u304f\u308c\u308b\u306e\u304b\u660e\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3092\u591a\u304f\u898b\u53d7\u3051\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u91d1\u984d\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u4ee3\u884c\u5148\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u6700\u7d42\u7684\u306b\u8ffd\u52a0\u8cbb\u7528\u304c\u3069\u3093\u3069\u3093\u304b\u304b\u3063\u3066\u3057\u307e\u3044\u8a2d\u7acb\u8cbb\u7528\u304c\u9ad8\u984d\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3082\u3057\u304f\u306f\u3001\u6c42\u3081\u3066\u3044\u305f\u4ee3\u884c\u4f5c\u696d\u3092\u3057\u3066\u3082\u3089\u3048\u306a\u3044\u53ef\u80fd\u6027\u3082\u5426\u5b9a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3010\u4ee3\u884c\u5148\u9078\u3073\u3067\u5931\u6557\u3057\u305f\u4f8b\u3011<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u683c\u5b89\u306a\u306e\u3067\u4f9d\u983c\u3057\u305f\u304c\u3001\u66f8\u985e\u4f5c\u6210\u3084\u624b\u7d9a\u304d\u3092\u81ea\u5206\u3067\u3059\u308b\u7fbd\u76ee\u306b\u306a\u308a\u3001\u8ffd\u52a0\u3067\u6570\u4e07\u5186\u5fc5\u8981\u306b\u306a\u3063\u305f<br \/>\u30fb\u76f8\u5834\u3088\u308a\u9ad8\u3044\u8cbb\u7528\u3067\u4f9d\u983c\u3057\u305f\u304c\u3001\u624b\u7d9a\u304d\u304c\u9032\u307e\u305a\u3001\u5b9f\u969b\u306b\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u307e\u3067\u306b\u534a\u5e74\u304b\u304b\u3063\u305f<br \/>\u30fb\u8a2d\u7acb\u4ee3\u884c\u3092\u304a\u9858\u3044\u3057\u305f\u304c\u3001\u304a\u91d1\u3092\u6255\u3063\u3066\u3082\u4e00\u5411\u306b\u9023\u7d61\u304c\u53d6\u308c\u305a\u3001\u8a50\u6b3a\u306b\u906d\u3063\u3066\u3057\u307e\u3063\u305f<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3082\u3061\u308d\u3093\u3001\u60aa\u8cea\u306a\u4ee3\u884c\u5148\u304c\u6a2a\u884c\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u81ea\u5206\u3067\u898b\u6975\u3081\u308b\u77e5\u8b58\u304c\u306a\u3051\u308c\u3070\u3001\u5927\u304d\u306a\u640d\u3092\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u306f\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3060\u3067\u3055\u3048\u3001\u521d\u3081\u3066\u306e\u4f1a\u793e\u8a2d\u7acb\u3060\u304b\u3089\u3053\u305d\u3001\u8cbb\u7528\u3084\u4ee3\u884c\u5185\u5bb9\u306a\u3069\u306b\u4e0d\u5b89\u30fb\u7591\u554f\u3092\u611f\u3058\u305f\u307e\u307e\u624b\u7d9a\u304d\u3092\u9032\u3081\u305f\u304f\u306a\u3044\u3067\u3059\u3088\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u79c1\u305f\u3061\u8fbb\u30fb\u672c\u90f7 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class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u9867\u554f\u30b5\u30fc\u30d3\u30b9<\/strong><\/td>\r\n<td>\u30fb\u4f1a\u8a08\u3084\u7a0e\u52d9\u76f8\u8ac7<br \/>\u30fb\u5c4a\u51fa\u66f8\u3084\u652f\u6255\u8abf\u66f8\u306a\u3069\u306e\u4f5c\u6210\u3001\u652f\u63f4\u3001\u63d0\u51fa<br \/>\u30fb\u8ca1\u52d9\u30a2\u30c9\u30d0\u30a4\u30b9<br \/>\u30fb\u6cd5\u6539\u6b63\u306a\u3069\u306e\u60c5\u5831\u63d0\u4f9b<br \/>\u30fb\u7a0e\u52d9\u624b\u7d9a\u304d\u306e\u671f\u9650\u7ba1\u7406<br \/>\u30fb\u8a66\u7b97\u8868\u3084\u5143\u5e33\u306e\u30ec\u30d3\u30e5\u30fc<br \/>\u30fb\u8ca1\u52d9\u4ee3\u7406<br \/>\u30fb\u4f1a\u8a08\u5e33\u7c3f\u306e\u8a18\u5e33<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u8ffd\u52a0\u8cbb\u7528\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u304c\u3057\u3063\u304b\u308a\u3068\u65e5\u3005\u306e\u7d4c\u7406\u304b\u3089\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u78ba\u5b9f\u306b\u7bc0\u7a0e\u306b\u3064\u306a\u3052\u308b\u5bfe\u7b56\u3092\u3057\u306a\u304c\u3089\u3001\u3044\u3056\u3068\u3044\u3046\u6642\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u5099\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u65e5\u3005\u306e\u7d4c\u55b6\u306b\u8ffd\u308f\u308c\u308b\u4e2d\u3067\u3001\u300c\u7a0e\u52d9\u51e6\u7406\u3084\u4f1a\u8a08\u51e6\u7406\u307e\u3067\u8003\u3048\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u304f\u306a\u308b\u306e\u3067\u306f\u300d\u3068\u8a2d\u7acb\u5f8c\u306e\u3053\u3068\u3092\u8003\u3048\u3066\u4e0d\u5b89\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3088\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7121\u7406\u3057\u3066\u5168\u3066\u3072\u3068\u308a\u3067\u5bfe\u5fdc\u3057\u3088\u3046\u3068\u305b\u305a\u3001\u3088\u308a\u52b9\u7387\u3088\u304f\u5bfe\u5fdc\u3067\u304d\u308b\u79c1\u305f\u3061\u8fbb\u30fb\u672c\u90f7 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\u307e\u3068\u3081<\/h2>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001<strong>\u3053\u308c\u304b\u3089\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u65b9\u304c\u3001\u5b9f\u969b\u306b\u4f1a\u793e\u8a2d\u7acb\u3067\u304d\u308b<span>4<\/span>\u7a2e\u985e\u306e\u4f1a\u793e\u5f62\u614b<\/strong>\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u25ce<\/strong><strong>\u4f1a\u793e\u8a2d\u7acb\u3067\u304d\u308b<span>4<\/span>\u3064\u306e\u4f1a\u793e\u5f62\u614b<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u682a\u5f0f\u4f1a\u793e<br \/>\u30fb\u5408\u540c\u4f1a\u793e<br \/>\u30fb\u5408\u8cc7\u4f1a\u793e<br \/>\u30fb\u5408\u540d\u4f1a\u793e<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p><strong>\u25ce<\/strong><strong>\u3053\u308c\u304b\u3089\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u306a\u3089\u3001\u3053\u306e<span>2<\/span>\u3064\u304b\u3089\u9078\u3076\u3079\u304d<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u682a\u5f0f\u4f1a\u793e<\/strong><\/td>\r\n<td>\u30fb\u4fe1\u983c\u5ea6\u3068\u77e5\u540d\u5ea6\u304c\u6b32\u3057\u3044<br \/>\u30fb\u682a\u5f0f\u4e0a\u5834\u3092\u76ee\u6307\u3057\u305f\u3044<br \/>\u30fb\u3088\u308a\u5e45\u5e83\u3044\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u304c\u6b32\u3057\u3044<br 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