{"id":1963,"date":"2023-07-22T13:38:28","date_gmt":"2023-07-22T04:38:28","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=1963"},"modified":"2025-10-07T16:30:09","modified_gmt":"2025-10-07T07:30:09","slug":"difference-sole-proprietorship-corporation","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/difference-sole-proprietorship-corporation","title":{"rendered":"\u3010\u5fb9\u5e95\u6bd4\u8f03\u3011\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u9055\u304412\u500b\uff01\u6cd5\u4eba\u5316\u3067\u5f97\u3059\u308b\u6761\u4ef6\u3068\u306f"},"content":{"rendered":"\r\n<p>\u81ea\u5206\u3067\u4e8b\u696d\u3092\u884c\u304a\u3046\u3068\u601d\u3063\u305f\u3068\u304d\u306b\u307e\u305a\u982d\u3092\u3088\u304e\u308b\u306e\u306f\u3001\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u300d\u3068\u300c\u6cd5\u4eba\u300d\u306e\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u306a\u306e\u304b\u3001\u3068\u3044\u3046\u554f\u984c\u306a\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u305e\u308c\u306e\u4e3b\u306a\u9055\u3044\u306f\u4ee5\u4e0b\u306e\u901a\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=\"538\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-02.fw-min.png\" alt=\"\" class=\"wp-image-1968\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-02.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-02.fw-min-300x148.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-02.fw-min-1024x505.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-02.fw-min-768x379.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n<p>\u305f\u3060\u3057\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u9593\u306b\u306f\u7d30\u304b\u306a\u9055\u3044\u304c\u591a\u6570\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u4e8b\u696d\u3092\u5186\u6ed1\u306b\u9032\u3081\u3066\u62e1\u5927\u3055\u305b\u3066\u3044\u304f\u305f\u3081\u306b\u306f\u3001\u300c\u81ea\u5206\u306e\u5834\u5408\u3069\u3061\u3089\u306e\u307b\u3046\u304c\u5411\u3044\u3066\u3044\u308b\u306e\u304b\u300d\u3092\u9593\u9055\u3048\u308b\u3053\u3068\u306a\u304f\u9078\u3076\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u4ee5\u4e0b\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\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>\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u9055\u304412\u500b\u3092\u4e00\u89a7\u8868\u3067\u7d39\u4ecb<br \/>\u30fb\u6cd5\u4eba\u5316\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u4eba\u3001\u3057\u306a\u3044\u4eba<br \/>\u30fb\u6cd5\u4eba\u5316\u3092\u9032\u3081\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u6700\u521d\u306b\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u9055\u3044\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u305f\u4e0a\u3067\u3001\u6cd5\u4eba\u5316\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u4eba\u30fb\u3057\u306a\u3044\u4eba\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u306e\u3067\u3001\u300c\u81ea\u5206\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u306a\u306e\u304b\u300d\u3092\u8ff7\u308f\u305a\u5224\u65ad\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3055\u3089\u306b\u5f8c\u534a\u3067\u306f\u6cd5\u4eba\u8a2d\u7acb\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u6ce8\u610f\u70b9\u306a\u3069\u3082\u304a\u8a71\u3057\u307e\u3059\u306e\u3067\u3001\u5931\u6557\u305b\u305a\u306b\u81ea\u5206\u306e\u4e8b\u696d\u306b\u6700\u9069\u306a\u5f62\u614b\u3092\u9078\u3093\u3060\u4e0a\u3067\u3001\u5b9f\u969b\u306e\u884c\u52d5\u306b\u79fb\u3059\u3068\u3053\u308d\u307e\u3067\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u3067\u306f\u65e9\u901f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">1.\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u9055\u3044<span>12<\/span>\u9805\u76ee\u3092\u5fb9\u5e95\u6bd4\u8f03\uff01<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"550\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-03.fw-min.png\" alt=\"\" class=\"wp-image-1969\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-03.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-03.fw-min-300x151.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-03.fw-min-1024x517.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-03.fw-min-768x388.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u5192\u982d\u3067\u3082\u7c21\u5358\u306b\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u304c\u3001<strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u300c\u500b\u4eba\u3068\u3057\u3066\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u4eba\u300d<\/strong>\u306e\u3053\u3068\u3092\u3001<strong>\u6cd5\u4eba\u3068\u306f\u300c\u56fd\u306b\u5bfe\u3057\u3066\u5c4a\u3051\u51fa\u3092\u884c\u3044\u3001\u6cd5\u4eba\u683c\u3092\u53d6\u5f97\u3057\u305f\u7d44\u7e54\u300d<\/strong>\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e<span>2<\/span>\u3064\u306e\u8a73\u3057\u3044\u9055\u3044\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u305f\u8868\u304c\u4ee5\u4e0b\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u9055\u3044\u3011<\/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>\u6bd4\u8f03\u9805\u76ee<\/td>\r\n<td>\u500b\u4eba\u4e8b\u696d\u4e3b<\/td>\r\n<td>\u6cd5\u4eba<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u00a01. \u7a0e\u91d1<\/td>\r\n<td>\u6240\u5f97\u7a0e\uff08\u6700\u5927\u7a0e\u7387\u304c<span>45<\/span>\uff05\u306b\u306a\u308b\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308b<\/td>\r\n<td>\u6cd5\u4eba\u7a0e\uff08\u6700\u5927\u7a0e\u7387\u306f<span>23.2<\/span>\uff05\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>2. \u7d4c\u8cbb\u306e\u7bc4\u56f2<\/td>\r\n<td>\u6cd5\u4eba\u3068\u6bd4\u3079\u308b\u3068\u7d4c\u8cbb\u306b\u306a\u308b\u7bc4\u56f2\u304c\u72ed\u3044<\/td>\r\n<td>\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u7bc4\u56f2\u304c\u5e83\u3044<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>3. \u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u7fa9\u52d9<\/td>\r\n<td>\u306a\u3044\uff08\u5f93\u696d\u54e1<span>5<\/span>\u4eba\u672a\u6e80\u306e\u5834\u5408\uff09<\/td>\r\n<td>\u3042\u308a<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>4. \u793e\u4f1a\u7684\u4fe1\u7528\u529b<\/td>\r\n<td>\u5c0f\u3055\u3044<\/td>\r\n<td>\u5927\u304d\u3044<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>5. \u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5<\/td>\r\n<td>\u5c0f\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u306b\u9650\u3089\u308c\u308b<\/td>\r\n<td>\u682a\u5f0f\u3084\u50b5\u5238\u306a\u3069\u5927\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u304c\u53ef\u80fd<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>6. \u8cac\u4efb\u7bc4\u56f2<\/td>\r\n<td>\u7121\u9650\u8cac\u4efb<\/td>\r\n<td>\u6709\u9650\u8cac\u4efb<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>7. \u8d64\u5b57\u3092\u7e70\u8d8a\u3067\u304d\u308b\u671f\u9593<\/td>\r\n<td>3\u5e74<\/td>\r\n<td>10\u5e74<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>8. \u4e8b\u696d\u958b\u59cb\u6642\u306e\u624b\u7d9a\u304d<\/td>\r\n<td>\u958b\u696d\u5c4a\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u3060\u3051<\/td>\r\n<td>\u6cd5\u52d9\u5c40\u3078\u306e\u767b\u8a18\u304c\u5fc5\u8981\u3067\u624b\u7d9a\u304d\u306f\u7169\u96d1<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>9. \u4e8b\u696d\u958b\u59cb\u306b\u304b\u304b\u308b\u8cbb\u7528<\/td>\r\n<td>\u7121\u6599<\/td>\r\n<td>\u682a\u5f0f\u4f1a\u793e\uff1a\u7d0422\u4e07\u5186<br \/>\u5408\u540c\u4f1a\u793e\uff1a\u7d0410\u4e07\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>10. \u4e8b\u696d\u7dad\u6301\u306e\u8cbb\u7528<\/td>\r\n<td>\u7279\u306b\u306a\u3057<\/td>\r\n<td>\u30fb\u8d64\u5b57\u3067\u30827\u4e07\u5186\u306e\u6cd5\u4eba\u7a0e\u304c\u304b\u304b\u308b<br \/>\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u4f01\u696d\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>11. \u4e8b\u696d\u306e\u5ec3\u6b62<\/td>\r\n<td>\u5c4a\u51fa\u3092\u63d0\u51fa\u3059\u308b\u3060\u3051<\/td>\r\n<td>\u6cd5\u52d9\u5c40\u3084\u7a0e\u52d9\u7f72\u7b49\u306e\u5c4a\u51fa\u3084\u516c\u544a\u304c\u5fc5\u8981\uff08\u5c11\u306a\u304f\u3068\u3082<span>8<\/span>\u4e07\u5186\u7a0b\u5ea6\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>12. \u4e8b\u696d\u627f\u7d99\u306e\u3057\u3084\u3059\u3055<\/td>\r\n<td>\u3057\u306b\u304f\u3044<\/td>\r\n<td>\u3057\u3084\u3059\u3044<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u8a73\u3057\u304f\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">1-1. \u7a0e\u91d1<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u7a0e\u91d1\u306e\u9055\u3044\u3011<\/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>\u6bd4\u8f03\u9805\u76ee<\/td>\r\n<td>\u500b\u4eba\u4e8b\u696d\u4e3b<\/td>\r\n<td>\u6cd5\u4eba<\/td>\r\n<\/tr>\r\n<tr>\r\n<td rowspan=\"3\">\u00a0\u7a0e\u91d1\u306e\u7a2e\u985e<\/td>\r\n<td>\u6240\u5f97\u7a0e\r\n<p>\uff08\u6700\u5927\u7a0e\u7387\u304c<span>45<\/span>\uff05\u306b\u306a\u308b\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\uff09<\/p>\r\n<\/td>\r\n<td>\u6cd5\u4eba\u7a0e<br \/>\uff08\u6700\u5927\u7a0e\u7387\u306f23.2\uff05\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u500b\u4eba\u4f4f\u6c11\u7a0e<\/td>\r\n<td>\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u500b\u4eba\u4e8b\u696d\u7a0e<\/td>\r\n<td>\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u8d64\u5b57\u306e\u5834\u5408\u306e\u5bfe\u5fdc<\/td>\r\n<td>\u8ca0\u62c5\u306f\u307b\u307c\u306a\u3044<\/td>\r\n<td>\u6700\u4f4e\u3067\u3082<span>7<\/span>\u4e07\u5186\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\uff08\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272\uff09<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u3067\u306f\u3001\u4e0a\u306e\u8868\u306e\u3088\u3046\u306b\u652f\u6255\u3046\u7a0e\u91d1\u306e\u7a2e\u985e\u3084\u8d64\u5b57\u306e\u5834\u5408\u306e\u5bfe\u5fdc\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7279\u306b\u5dee\u304c\u5927\u304d\u3044\u306e\u306f\u3001\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u300c\u6240\u5f97\u91d1\u984d\u300d\u306b\u5fdc\u3058\u3066\u7d0d\u3081\u308b\u7a0e\u91d1\u3067\u3042\u308b<strong>\u300c\u6240\u5f97\u7a0e\u300d\u3068\u300c\u6cd5\u4eba\u7a0e\u300d\u306e\u7a0e\u7387<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u306e<span>2<\/span>\u3064\u306e\u7a0e\u91d1\u306f\u3069\u3061\u3089\u3082\u3001\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7a0e\u7387\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u6240\u5f97\u7a0e\u3068\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306e\u9055\u3044\u3011<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"527\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-04.fw-min.png\" alt=\"\" class=\"wp-image-1971\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-04.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-04.fw-min-300x145.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-04.fw-min-1024x495.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-04.fw-min-768x371.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\"><span>\u56fd\u7a0e\u5e81\uff5c\u6240\u5f97\u7a0e\u306e\u7a0e\u7387<\/span><span>\u00a0<\/span><\/a>\u3092\u53c2\u8003\u306b\u30b0\u30e9\u30d5\u3092\u4f5c\u6210<\/p>\r\n\r\n\r\n\r\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001<strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4e8b\u696d\u6240\u5f97\u306b\u306f\u3001\u6700\u5927\u7a0e\u7387\u304c<span>45<\/span>\uff05\u306b\u3082\u306a\u308b\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\u304c\u9069\u7528<\/strong>\u3055\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3057\u304b\u3057\u3001\u6cd5\u4eba\u306a\u3089\u305d\u306e\u6700\u5927\u7a0e\u7387\u306f<span>23.2<\/span>\uff05\u3067\u3042\u308a\u3001\u6240\u5f97\u984d\u304c\u9ad8\u304f\u306a\u3063\u3066\u3044\u3063\u3066\u3082\u3001\u7d0d\u3081\u308b\u7a0e\u91d1\u306e\u5272\u5408\u304c\u305d\u308c\u3088\u308a\u3082\u9ad8\u304f\u306a\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u5b9f\u969b\u306b\u4e0a\u306e\u30b0\u30e9\u30d5\u3092\u898b\u3066\u3044\u305f\u3060\u304f\u3068\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u6240\u5f97\u304c<span>900<\/span>\u4e07\u5186\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u6240\u5f97\u7a0e\u306f<span>33<\/span>\uff05\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u6cd5\u4eba\u7a0e\u306a\u3089<span>23.2<\/span>\uff05\u306e\u307e\u307e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u58f2\u4e0a\u91d1\u984d\u306b\u3088\u3063\u3066\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u307b\u3046\u304c\u6cd5\u4eba\u3088\u308a\u3082\u7a0e\u91d1\u306e\u8ca0\u62c5\u5272\u5408\u304c\u9ad8\u304f\u306a\u308a\u3001\u640d\u3092\u3057\u3066\u3057\u307e\u3046\u3001\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u8d77\u3053\u308a\u3048\u308b\u306e\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=\"579\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-05.fw-min.png\" alt=\"\" class=\"wp-image-1972\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-05.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-05.fw-min-300x159.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-05.fw-min-1024x544.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-05.fw-min-768x408.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>\u8d64\u5b57\u306e\u5834\u5408\u306e\u5bfe\u5fdc\u306e\u9055\u3044\u3082\u3042\u308a\uff01<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u8d64\u5b57\u306e\u5834\u5408\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u3082\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002 \u00a0<br \/><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u6240\u5f97\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002 \u00a0<br \/>\u3057\u304b\u3057\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u3068\u3044\u3046\u8ab2\u7a0e\u306e\u4ed5\u7d44\u307f\u304c\u3042\u308a\u3001\u5229\u76ca\u304c\u30bc\u30ed\u30fb\u3082\u3057\u304f\u306f\u8d64\u5b57\u3060\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u5c11\u306a\u304f\u3068\u3082\u5e74\u95937\u4e07\u5186\u3092\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/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\">1-2. \u7d4c\u8cbb\u306e\u7bc4\u56f2<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u7d4c\u8cbb\u306e\u7bc4\u56f2\u306e\u9055\u3044\u3011<\/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>\u6bd4\u8f03\u9805\u76ee<\/td>\r\n<td>\u500b\u4eba\u4e8b\u696d\u4e3b<\/td>\r\n<td>\u6cd5\u4eba<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u00a0\u4e8b\u696d\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528<\/td>\r\n<td>\u7d4c\u8cbb\u306b\u306a\u308b<\/td>\r\n<td>\u7d4c\u8cbb\u306b\u306a\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u7d4c\u55b6\u8005\u672c\u4eba\u306e\u7d66\u4e0e\u30fb\u8cde\u4e0e\u30fb\u9000\u8077\u91d1<\/td>\r\n<td>\u7d4c\u8cbb\u306b\u306a\u3089\u306a\u3044<\/td>\r\n<td>\u7d4c\u8cbb\u306b\u306a\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u798f\u5229\u539a\u751f\u306e\u8cbb\u7528<\/td>\r\n<td>\u7d4c\u8cbb\u306b\u306a\u3089\u306a\u3044<\/td>\r\n<td>\u7d4c\u8cbb\u306b\u306a\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u5065\u5eb7\u8a3a\u65ad\u306e\u8cbb\u7528<\/td>\r\n<td>\u7d4c\u8cbb\u306b\u306a\u3089\u306a\u3044<\/td>\r\n<td>\u7d4c\u8cbb\u306b\u306a\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u793e\u4f1a\u4fdd\u967a\u6599<\/td>\r\n<td>\u7d4c\u8cbb\u306b\u306a\u3089\u306a\u3044<\/td>\r\n<td>\u7d4c\u8cbb\u306b\u306a\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u751f\u547d\u4fdd\u967a\u6599<\/td>\r\n<td>\u7d4c\u8cbb\u306b\u306a\u3089\u306a\u3044<\/td>\r\n<td>\u7d4c\u8cbb\u306b\u306a\u308b\uff08\u6cd5\u4eba\u304c\u5951\u7d04\u8005\u306e\u5834\u5408\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u51fa\u5f35\u6642\u306e\u65e5\u5f53<\/td>\r\n<td>\u7d4c\u8cbb\u306b\u306a\u3089\u306a\u3044<\/td>\r\n<td>\u7d4c\u8cbb\u306b\u306a\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u4f4f\u5b85\u8cbb<\/td>\r\n<td>\u7d4c\u8cbb\u306b\u306a\u3089\u306a\u3044<\/td>\r\n<td>\u7d4c\u8cbb\u306b\u306a\u308b\uff08\u793e\u5b85\u5236\u5ea6\u304c\u4f7f\u3048\u308b\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u5bb6\u65cf\u3092\u5f93\u696d\u54e1\u3068\u3059\u308b\u5834\u5408\u306e\u7d66\u4e0e\u30fb\u8cde\u4e0e\u30fb\u9000\u8077\u91d1<\/td>\r\n<td>\u4e8b\u524d\u306b\u5c4a\u3051\u51fa\u308c\u3070\u7d4c\u8cbb\u306b\u306a\u308b\uff08\u9000\u8077\u91d1\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\uff09<\/td>\r\n<td>\u4e8b\u524d\u306e\u5c4a\u3051\u51fa\u304c\u306a\u304f\u3066\u3082\u7d4c\u8cbb\u306b\u306a\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u4ea4\u969b\u8cbb<\/td>\r\n<td>\u5168\u984d\u7d4c\u8cbb\u306b\u306a\u308b<\/td>\r\n<td>\u5e74\u9593<span>800<\/span>\u4e07\u5186\u307e\u3067\u7d4c\u8cbb\u306b\u306a\u308b\uff08\u8cc7\u672c\u91d1<span>1<\/span>\u5104\u5186\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\uff09<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u7d4c\u8cbb\u3068\u3057\u3066\u843d\u3068\u305b\u308b\u8cbb\u7528\u306e\u7bc4\u56f2\u306f\u3001\u6cd5\u4eba\u306e\u65b9\u304c\u304b\u306a\u308a\u5e83\u3044\u3053\u3068\u304c\u304a\u5206\u304b\u308a\u3044\u305f\u3060\u3051\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u307e\u305a\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u7d4c\u8cbb\u3068\u3057\u3066\u843d\u3068\u305b\u308b\u8cbb\u7528\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/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>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u7d4c\u8cbb\u3068\u3057\u3066\u843d\u3068\u305b\u308b\u8cbb\u7528\u306e\u4f8b<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb\u5546\u54c1\u306e\u4ed5\u5165\u308c\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528<br \/>\u30fb\u696d\u52d9\u306b\u5fc5\u8981\u306a\u6d88\u8017\u54c1<br \/>\u30fb\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u5ba3\u4f1d\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528<br \/>\u30fb\u5546\u8ac7\u3084\u55b6\u696d\u306e\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u4ea4\u901a\u8cbb\u3084\u5bbf\u6cca\u8cbb<br \/>\u30fb\u30aa\u30d5\u30a3\u30b9\u306e\u8cc3\u6599\u3084\u6c34\u9053\u5149\u71b1\u8cbb<br \/>\u30fb\u696d\u52d9\u3067\u4f7f\u7528\u3057\u305f\u96fb\u8a71\u3084\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306e\u6599\u91d1<br \/>\u30fb\u53d6\u5f15\u5148\u306e\u6176\u4e8b\u3084\u5f14\u4e8b\u3067\u304b\u304b\u3063\u305f\u8cbb\u7528<br \/>\u30fb\u5bb6\u65cf\u3092\u5f93\u696d\u54e1\u3068\u3059\u308b\u5834\u5408\u306e\u7d66\u4e0e\u3084\u8cde\u4e0e<br \/>\u30fb\u63a5\u5f85\u3084\u6253\u3061\u5408\u308f\u305b\u306e\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u4ea4\u969b\u8cbb<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p><strong>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u696d\u52d9\u306e\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306f\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u3061\u306a\u307f\u306b\u81ea\u5b85\u3092\u30aa\u30d5\u30a3\u30b9\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u696d\u52d9\u3067\u4f7f\u7528\u3057\u3066\u3044\u308b\u5206\u3092\u9762\u7a4d\u306a\u3069\u306b\u5fdc\u3058\u3066\u8a08\u7b97\u3059\u308b\u300c\u5bb6\u4e8b\u6309\u5206\u300d\u3068\u3044\u3046\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306a\u3089\u3067\u306f\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u3068\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u5bb6\u65cf\u3092\u5f93\u696d\u54e1\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4e8b\u524d\u306b\u300c\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u7d66\u4e0e\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u4e00\u65b9\u3067\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u540c\u69d8\u306b\u300c\u696d\u52d9\u306e\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u300d\u304c\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u3055\u3089\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3082\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/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>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u7d4c\u8cbb\u3068\u3057\u3066\u843d\u3068\u305b\u306a\u3044\u304c\u3001\u6cd5\u4eba\u3067\u306f\u7d4c\u8cbb\u8a08\u4e0a\u53ef\u80fd\u3068\u306a\u308b\u8cbb\u7528\u306e\u4f8b<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb\u81ea\u5206\u3078\u306e\u5f79\u54e1\u5831\u916c\u3001\u8cde\u4e0e\u3001\u9000\u8077\u91d1\u306a\u3069<br \/>\u30fb\u798f\u5229\u539a\u751f\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528<br \/>\u30fb\u5065\u5eb7\u8a3a\u65ad\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528<br \/>\u30fb\u751f\u547d\u4fdd\u967a\u306e\u8cbb\u7528\uff08\u6cd5\u4eba\u304c\u5951\u7d04\u8005\u306e\u3082\u306e\uff09<br \/>\u30fb\u51fa\u5f35\u6642\u306e\u65e5\u5f53 \u30fb\u793e\u5b85\u306e\u5bb6\u8cc3<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u6700\u5f8c\u306e\u300c\u793e\u5b85\u306e\u5bb6\u8cc3\u300d\u304c\u7d4c\u8cbb\u306b\u306a\u308b\u4ed5\u7d44\u307f\u306f\u3001\u7269\u4ef6\u3092\u500b\u4eba\u304c\u501f\u308a\u305f\u308a\u8cb7\u3063\u305f\u308a\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4f1a\u793e\u540d\u7fa9\u3067\u501f\u308a\u305f\u308a\u8cfc\u5165\u3057\u305f\u308a\u3057\u3066\u3001\u305d\u308c\u3092\u5f79\u54e1\u3084\u5f93\u696d\u54e1\u306b\u8cb8\u3057\u51fa\u3059\u3088\u3046\u306b\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6bce\u6708\u306e\u5bb6\u8cc3\u306f\u91d1\u984d\u3068\u3057\u3066\u304b\u306a\u308a\u5927\u304d\u3044\u3082\u306e\u3067\u3059\u306e\u3067\u3001\u3053\u308c\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u3068\u3001\u5927\u304d\u306a\u7bc0\u7a0e\u52b9\u679c\u304c\u898b\u8fbc\u3081\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u4ea4\u969b\u8cbb\u306b\u3064\u3044\u3066\u306f\u500b\u4eba\u3082\u6cd5\u4eba\u3082\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u3059\u304c\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f\u300c\u5e74\u9593<span>800<\/span>\u4e07\u5186\u307e\u3067\u300d\u3068\u3044\u3046\u4e0a\u9650\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u8cc7\u672c\u91d1<span>1<\/span>\u5104\u5186\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\uff09\u3002\u305f\u3060\u3057<span>800<\/span>\u4e07\u5186\u5206\u8a8d\u3081\u3089\u308c\u308c\u3070\u3042\u308b\u7a0b\u5ea6\u306f\u5145\u5206\u3060\u3068\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u5168\u4f53\u7684\u306b\u898b\u308b\u3068\u6cd5\u4eba\u306e\u65b9\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u3088\u308a\u3082\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u9805\u76ee\u304c\u591a\u304f\u3001\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"560\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-06.fw-min.png\" alt=\"\" class=\"wp-image-1974\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-06.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-06.fw-min-300x154.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-06.fw-min-1024x526.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-06.fw-min-768x395.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">1-3. \u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u7fa9\u52d9<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u7fa9\u52d9\u306e\u9055\u3044\u3011<\/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>\u6bd4\u8f03\u9805\u76ee<\/td>\r\n<td>\u500b\u4eba\u4e8b\u696d\u4e3b<\/td>\r\n<td>\u6cd5\u4eba<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u7fa9\u52d9<\/td>\r\n<td>\u306a\u3044\uff08\u5f93\u696d\u54e1<span>5<\/span>\u4eba\u672a\u6e80\u306e\u5834\u5408\uff09<\/td>\r\n<td>\u3042\u308a<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u306f\u3001\u5f93\u696d\u54e1<span>5<\/span>\u4eba\u672a\u6e80\u306e\u5834\u5408\u306f\u793e\u4f1a\u4fdd\u967a\u3078\u306e\u52a0\u5165\u7fa9\u52d9\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u3057\u304b\u3057\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u4f8b\u3048\u81ea\u5206\u3072\u3068\u308a\u3057\u304b\u3044\u306a\u3044\u4f1a\u793e\u3067\u3042\u3063\u3066\u3082\u3001\u793e\u4f1a\u4fdd\u967a\u3078\u306e\u52a0\u5165\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3046\u3059\u308b\u3068\u300c\u4f1a\u793e\u3068\u3057\u3066\u5f93\u696d\u54e1\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u534a\u5206\u8ca0\u62c5\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u308b\u300d\u300c\u66f8\u985e\u306e\u5c4a\u51fa\u306e\u624b\u9593\u306a\u3069\u304c\u5897\u3048\u308b\u300d\u3068\u3044\u3063\u305f\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u751f\u3058\u3066\u3057\u307e\u3046\u306e\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=\"590\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-07.fw-min.png\" alt=\"\" class=\"wp-image-1975\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-07.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-07.fw-min-300x162.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-07.fw-min-1024x554.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-07.fw-min-768x416.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u305f\u3060\u3057\u3053\u308c\u306f\u60aa\u3044\u9762\u3070\u304b\u308a\u3067\u306f\u306a\u304f\u300c\u793e\u4f1a\u4fdd\u967a\u304c\u5b8c\u5099\u3055\u308c\u3066\u3044\u308b\u3068\u63a1\u7528\u306e\u969b\u306b\u500b\u4eba\u4e8b\u696d\u4e3b\u3088\u308a\u3082\u9078\u3070\u308c\u3084\u3059\u304f\u306a\u308b\u300d\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u793e\u4f1a\u4fdd\u967a\u306b\u3064\u3044\u3066\u306f\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u52a0\u5165\u7fa9\u52d9\u304c\u306a\u3044\u300d\u300c\u6cd5\u4eba\u306f\u52a0\u5165\u7fa9\u52d9\u304c\u3042\u308b\u300d\u3068\u3044\u3046\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">1-4. \u793e\u4f1a\u7684\u4fe1\u7528\u529b<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u793e\u4f1a\u7684\u4fe1\u7528\u529b\u306e\u9055\u3044\u3011<\/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>\u6bd4\u8f03\u9805\u76ee<\/td>\r\n<td>\u500b\u4eba\u4e8b\u696d\u4e3b<\/td>\r\n<td>\u6cd5\u4eba<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u793e\u4f1a\u7684\u4fe1\u7528\u529b<\/td>\r\n<td>\u5c0f\u3055\u3044<\/td>\r\n<td>\u5927\u304d\u3044<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u3092\u6bd4\u8f03\u3059\u308b\u3068\u3001<strong>\u6cd5\u4eba\u306e\u65b9\u304c\u793e\u4f1a\u7684\u4fe1\u7528\u529b\u306f\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u306a\u305c\u304b\u3068\u3044\u3046\u3068\u3001<strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u300c\u30c8\u30e9\u30d6\u30eb\u304c\u3042\u3063\u305f\u3068\u304d\u306b\u4fdd\u8a3c\u3055\u308c\u306a\u3044\u300d\u300c\u4e8b\u696d\u5b9f\u614b\u3092\u5ba2\u89b3\u7684\u306b\u78ba\u8a8d\u3067\u304d\u306a\u3044\u300d\u300c\u4e0d\u5b89\u5b9a\u300d\u3068\u3044\u3063\u305f\u5370\u8c61\u3092\u6301\u305f\u308c\u3066\u3057\u307e\u3046\u304b\u3089\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u7279\u306b\u5951\u7d04\u671f\u9593\u304c<span>1<\/span>\u5e74\u4ee5\u4e0a\u306a\u3069\u306e\u9577\u671f\u306b\u308f\u305f\u308b\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u3088\u308a\u3082\u6cd5\u4eba\u306b\u4f9d\u983c\u3057\u305f\u307b\u3046\u304c\u5b89\u5fc3\u3060\u306a\u300d\u3068\u5224\u65ad\u3055\u308c\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u306f\u5c11\u306a\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5b9f\u969b\u306b\u4e16\u306e\u4e2d\u306b\u306f\u300c\u6cd5\u4eba\u3068\u3060\u3051\u53d6\u5f15\u3092\u884c\u3044\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u53d6\u5f15\u3057\u306a\u3044\u300d\u3068\u3057\u3066\u3044\u308b\u4f1a\u793e\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u305d\u306e\u305f\u3081\u3001\u6cd5\u4eba\u306e\u65b9\u304c\u793e\u4f1a\u7684\u306a\u4fe1\u7528\u529b\u306f\u9ad8\u3044\u3068\u3044\u3048\u308b\u306e\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"590\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-08.fw-min.png\" alt=\"\" class=\"wp-image-1977\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-08.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-08.fw-min-300x162.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-08.fw-min-1024x554.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-08.fw-min-768x416.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">1-5. \u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u5229\u7528\u3067\u304d\u308b\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u306e\u9055\u3044\u3011<\/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>\u6bd4\u8f03\u9805\u76ee<\/td>\r\n<td>\u500b\u4eba\u4e8b\u696d\u4e3b<\/td>\r\n<td>\u6cd5\u4eba<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u00a0\u91d1\u878d\u6a5f\u95a2\u7b49\u306e\u878d\u8cc7<\/td>\r\n<td>\u5229\u7528\u3067\u304d\u308b\u304c\u30cf\u30fc\u30c9\u30eb\u306f\u9ad8\u3044<\/td>\r\n<td>\u5229\u7528\u3067\u304d\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u88dc\u52a9\u91d1\u30fb\u52a9\u6210\u91d1<\/td>\r\n<td>\u7a2e\u985e\u306b\u3088\u3063\u3066\u306f\u5229\u7528\u3067\u304d\u308b<\/td>\r\n<td>\u5229\u7528\u3067\u304d\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30a6\u30f3\u30c7\u30a3\u30f3\u30b0<\/td>\r\n<td>\u7a2e\u985e\u306b\u3088\u3063\u3066\u306f\u5229\u7528\u3067\u304d\u308b<\/td>\r\n<td>\u5229\u7528\u3067\u304d\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u682a\u5f0f\u306e\u767a\u884c<\/td>\r\n<td>\u5229\u7528\u3067\u304d\u306a\u3044<\/td>\r\n<td>\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u5229\u7528\u3067\u304d\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u793e\u50b5\u306e\u767a\u884c<\/td>\r\n<td>\u5229\u7528\u3067\u304d\u306a\u3044<\/td>\r\n<td>\u5229\u7528\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><strong>\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u3067\u3042\u308c\u3070\u307b\u307c\u5168\u3066\u306e\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u305f\u3060\u3057\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u682a\u5f0f\u3084\u793e\u50b5\u3092\u767a\u884c\u3057\u3066\u51fa\u8cc7\u3092\u5f97\u308b\u65b9\u6cd5\u3092\u3068\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u300c\u91d1\u878d\u6a5f\u95a2\u7b49\u306e\u878d\u8cc7\u300d\u300c\u88dc\u52a9\u91d1\u30fb\u52a9\u6210\u91d1\u300d\u300c\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u300d\u7b49\u3067\u3042\u308c\u3070\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3082\u5229\u7528\u3067\u304d\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3067\u3059\u304c\u3001\u53d7\u3051\u53d6\u308c\u308b\u304a\u91d1\u304c\u5c11\u984d\u3067\u3042\u3063\u305f\u308a\u3001\u5be9\u67fb\u306b\u901a\u308b\u305f\u3081\u306e\u6761\u4ef6\u304c\u53b3\u3057\u304b\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u8cc7\u91d1\u8abf\u9054\u306b\u304a\u3044\u3066\u306f\u6cd5\u4eba\u306e\u65b9\u304c\u7dcf\u5408\u7684\u306b\u6709\u5229\u3060\u3068\u3044\u3048\u308b\u3067\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=\"588\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-09.fw-min.png\" alt=\"\" class=\"wp-image-1979\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-09.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-09.fw-min-300x162.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-09.fw-min-1024x552.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-09.fw-min-768x414.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">1-6. \u8cac\u4efb\u7bc4\u56f2<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u8cac\u4efb\u7bc4\u56f2\u306e\u9055\u3044\u3011<\/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>\u6bd4\u8f03\u9805\u76ee<\/td>\r\n<td>\u500b\u4eba\u4e8b\u696d\u4e3b<\/td>\r\n<td>\u6cd5\u4eba<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u8cac\u4efb\u7bc4\u56f2<\/td>\r\n<td>\u7121\u9650\u8cac\u4efb<\/td>\r\n<td>\u6709\u9650\u8cac\u4efb<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u8cac\u4efb\u7bc4\u56f2\u306f\u300c\u7121\u9650\u300d\u3067\u3059\u3002\u4e8b\u696d\u306e\u305f\u3081\u306b\u501f\u91d1\u3092\u8ca0\u3063\u305f\u5834\u5408\u306f\u3001\u500b\u4eba\u306e\u8ca1\u7523\u3092\u6301\u3061\u51fa\u3057\u305f\u308a\u3001\u81ea\u5df1\u7834\u7523\u3057\u305f\u308a\u3057\u3066\u3067\u3082\u305d\u306e\u8fd4\u6e08\u51e6\u7406\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u4e00\u65b9\u3001\u6cd5\u4eba\uff08\u682a\u5f0f\u4f1a\u793e\u3084\u5408\u540c\u4f1a\u793e\uff09\u306e\u5834\u5408\u306f\u4e8b\u696d\u306b\u5931\u6557\u3057\u3066\u501f\u91d1\u304c\u767a\u751f\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u57fa\u672c\u7684\u306b\u306f\u305d\u306e\u8cac\u4efb\u306f\u300c\u6709\u9650\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u304c\u3064\u3076\u308c\u3066\u3057\u307e\u3048\u3070\u3001\u305d\u306e\u969b\u306b\u51fa\u8cc7\u3057\u3066\u3044\u305f\u304a\u91d1\u306f\u56de\u53ce\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u500b\u4eba\u304c\u305d\u308c\u4ee5\u4e0a\u306e\u8cac\u4efb\u3092\u8ca0\u308f\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"588\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-10.fw-min.png\" alt=\"\" class=\"wp-image-1980\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-10.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-10.fw-min-300x162.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-10.fw-min-1024x552.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-10.fw-min-768x414.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u3001\u8a2d\u7acb\u6642\u306b\u81ea\u5df1\u8cc7\u91d1\u3068\u3057\u3066<span>600<\/span>\u4e07\u5186\u3092\u51fa\u8cc7\u3057\u305f\u4f1a\u793e\u304c\u3001<span>1,000<\/span>\u4e07\u5186\u306e\u501f\u91d1\u3092\u6b8b\u3057\u3066\u5012\u7523\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3092\u8003\u3048\u3066\u307f\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u5834\u5408\u3001\u6700\u521d\u306e\u51fa\u8cc7\u91d1\u984d<span>600<\/span>\u4e07\u5186\u306f\u501f\u91d1\u306e\u8fd4\u6e08\u306b\u5145\u3066\u3089\u308c\u308b\u305f\u3081\u3082\u3046\u623b\u3063\u3066\u304d\u307e\u305b\u3093\u304c\u3001\u6b8b\u308a\u306e<span>400<\/span>\u4e07\u5186\u306b\u3064\u3044\u3066\u306f\u81ea\u5206\u3067\u5de5\u9762\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\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=\"750\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-11.fw-min.png\" alt=\"\" class=\"wp-image-1981\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-11.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-11.fw-min-300x206.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-11.fw-min-1024x705.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-11.fw-min-768x528.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-11.fw-min-350x240.png 350w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u305f\u3060\u3057\u300c\u57fa\u672c\u7684\u306b\u306f\u300d\u3068\u8ff0\u3079\u305f\u3088\u3046\u306b\u3001\u4f8b\u5916\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u308b\u969b\u306b\u793e\u9577\u500b\u4eba\u306b\u3088\u308b\u4fdd\u8a3c\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u5b9f\u8cea\u7684\u306b\u306f\u6cd5\u4eba\u3067\u3042\u3063\u3066\u3082\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u540c\u3058\u7121\u9650\u8cac\u4efb\u306b\u306a\u3063\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u4e8b\u696d\u904b\u55b6\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u4f8b\u5916\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u57fa\u672c\u7684\u306b\u306f\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u7121\u9650\u8cac\u4efb\u300d\u3001\u300c\u6cd5\u4eba\u306f\u6709\u9650\u8cac\u4efb\u300d\u3068\u3044\u3046\u306e\u304c\u3001\u8cac\u4efb\u7bc4\u56f2\u306b\u304a\u3051\u308b\u53cc\u65b9\u306e\u9055\u3044\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span>1-7<\/span>. \u8d64\u5b57\u3092\u7e70\u8d8a\u3067\u304d\u308b\u671f\u9593<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u8d64\u5b57\u7e70\u8d8a\u306e\u9055\u3044\u3011<\/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>\u6bd4\u8f03\u9805\u76ee<\/td>\r\n<td>\u500b\u4eba\u4e8b\u696d\u4e3b<\/td>\r\n<td>\u6cd5\u4eba<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u8d64\u5b57\u3092\u7e70\u8d8a\u3067\u304d\u308b\u671f\u9593<\/td>\r\n<td>3\u5e74<\/td>\r\n<td>10\u5e74<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3082\u6cd5\u4eba\u3082\u3001\u9752\u8272\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u8d64\u5b57\u3092\u7e70\u308a\u8d8a\u305b\u308b\u3068\u3044\u3046\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u4e0a\u8a18\u306e\u3088\u3046\u306a\u5dee\u304c\u3042\u308a\u3001<strong>\u6cd5\u4eba\u306e\u307b\u3046\u304c\u6709\u5229\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"590\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-12.fw-min.png\" alt=\"\" class=\"wp-image-1983\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-12.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-12.fw-min-300x162.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-12.fw-min-1024x554.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-12.fw-min-768x416.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u4eca\u5e74\u306e\u5229\u76ca\u304c<span>1,000<\/span>\u4e07\u5186\u3067\u3001\u305d\u306e\u524d\u306e<span>10<\/span>\u5e74\u9593\u306f\u6bce\u5e74<span>100<\/span>\u4e07\u5186\u306e\u8d64\u5b57\u304c\u7d9a\u3044\u3066\u3044\u305f\u3068\u4eee\u5b9a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3046\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u56f3\u306e\u3088\u3046\u306b\u3001\u500b\u4eba\u306e\u5834\u5408\u306f\u8d64\u5b57\u3092<span>3<\/span>\u5e74\u5206\uff08<span>300<\/span>\u4e07\u5186\uff09\u3057\u304b\u7e70\u308a\u8d8a\u305b\u306a\u3044\u305f\u3081\u3001\u4eca\u5e74\u5ea6\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u306f<span>700<\/span>\u4e07\u5186\u3068\u306a\u308a\u3001\u3053\u306e\u91d1\u984d\u306b\u7a0e\u91d1\u304c\u304b\u304b\u3063\u3066\u304f\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u6cd5\u4eba\u306e\u5834\u5408\u306f<span>10<\/span>\u5e74\u5206\uff08<span>1,000<\/span>\u4e07\u5186\uff09\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u7a0e\u91d1\u304c\u304b\u304b\u308b\u5bfe\u8c61\u984d\u306f<span>0<\/span>\u5186\u3068\u306a\u308b\u306e\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=\"1202\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-13.fw-min.png\" alt=\"\" class=\"wp-image-1984\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-13.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-13.fw-min-272x300.png 272w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-13.fw-min-929x1024.png 929w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-13.fw-min-768x847.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5762.htm\"><\/a><span>\u00a0<\/span><\/p>\r\n\r\n\r\n\r\n<p><strong>\u9577\u671f\u7684\u306a\u8996\u91ce\u3067\u521d\u671f\u6295\u8cc7\u3092\u884c\u3044\u3001<span>4<\/span>\u5e74\u4ee5\u4e0a\u8d64\u5b57\u304c\u7d9a\u304f\u3088\u3046\u306a\u4e8b\u696d\u6226\u7565\u3092\u63cf\u3044\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8d64\u5b57\u3092\u7e70\u308a\u8d8a\u305b\u308b\u671f\u9593\u304c<span>10<\/span>\u5e74\u3042\u308b\u6cd5\u4eba\u306e\u307b\u3046\u304c\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3088\u308a\u3082\u6709\u5229\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"a1\">1-8. \u4e8b\u696d\u958b\u59cb\u6642\u306e\u624b\u7d9a\u304d<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u4e8b\u696d\u958b\u59cb\u6642\u306e\u624b\u7d9a\u304d\u306e\u9055\u3044\u3011<\/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>\u6bd4\u8f03\u9805\u76ee<\/td>\r\n<td>\u500b\u4eba\u4e8b\u696d\u4e3b<\/td>\r\n<td>\u6cd5\u4eba<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u00a0\u4e8b\u696d\u958b\u59cb\u6642\u306e\u624b\u7d9a\u304d<\/td>\r\n<td>\u958b\u696d\u5c4a\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u3060\u3051<\/td>\r\n<td>\u6cd5\u52d9\u5c40\u3078\u306e\u767b\u8a18\u304c\u5fc5\u8981\u3067\u624b\u7d9a\u304d\u306f\u7169\u96d1<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u4e8b\u696d\u958b\u59cb\u6642\u306e\u624b\u7d9a\u304d\u306f\u3001<strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u307b\u3046\u304c\u7c21\u5358\u3067\u3059\u3002<\/strong>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u300c\u958b\u696d\u5c4a\u300d\u3092\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u3060\u3051\u3067\u3001\u4e8b\u696d\u958b\u59cb\u306e\u624b\u7d9a\u304d\u306f\u5b8c\u4e86\u3057\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=\"677\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-14.fw-min.png\" alt=\"\" class=\"wp-image-1986\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-14.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-14.fw-min-300x186.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-14.fw-min-1024x636.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-14.fw-min-768x477.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-14.fw-min-404x250.png 404w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4e00\u65b9\u3067<strong>\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u6cd5\u52d9\u5c40\u3078\u300c\u3053\u306e\u3088\u3046\u306a\u4f1a\u793e\u3092\u4f5c\u308a\u307e\u3059\u300d\u3068\u3044\u3046\u5185\u5bb9\u3092\u7533\u8acb\u3059\u308b\u3001\u300c\u767b\u8a18\u300d\u3068\u3044\u3046\u624b\u7d9a\u304d\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u624b\u7d9a\u304d\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u591a\u304f\u306e\u624b\u9806\u304c\u3042\u308a\u3001\u975e\u5e38\u306b\u7169\u96d1\u306b\u306a\u3063\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=\"846\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-15.fw-min.png\" alt=\"\" class=\"wp-image-1987\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-15.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-15.fw-min-300x233.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-15.fw-min-1024x795.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-15.fw-min-768x596.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u3053\u306e\u3088\u3046\u306b\u3001\u4e8b\u696d\u3092\u59cb\u3081\u308b\u305f\u3081\u306b\u304b\u304b\u308b\u624b\u9593\u306e\u9762\u3067\u306f\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u304c\u624b\u8efd\u300d\u3067\u300c\u6cd5\u4eba\u306f\u7169\u96d1\u300d\u3068\u3044\u3046\u3053\u3068\u304c\u3044\u3048\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">1-9. \u4e8b\u696d\u958b\u59cb\u306b\u304b\u304b\u308b\u8cbb\u7528<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u4e8b\u696d\u958b\u59cb\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u9055\u3044\u3011<\/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>\u6bd4\u8f03\u9805\u76ee<\/td>\r\n<td>\u500b\u4eba\u4e8b\u696d\u4e3b<\/td>\r\n<td>\u6cd5\u4eba<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u4e8b\u696d\u958b\u59cb\u306b\u304b\u304b\u308b\u8cbb\u7528<\/td>\r\n<td>\u7121\u6599<\/td>\r\n<td>\u682a\u5f0f\u4f1a\u793e\uff1a\u7d0422\u4e07\u5186<br \/>\u5408\u540c\u4f1a\u793e\uff1a\u7d0410\u4e07\u5186<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u4e8b\u696d\u3092\u59cb\u3081\u308b\u969b\u306e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u306f\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u307b\u3046\u304c\u7c21\u5358\u300d\u3060\u3068\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u304c\u3001\u305d\u306e\u969b\u306b\u304b\u304b\u308b\u8cbb\u7528\u9762\u306b\u3082\u5927\u304d\u306a\u5dee\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u3078\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3057\u3066\u4e8b\u696d\u3092\u59cb\u3081\u308b\u306e\u306b\u304a\u91d1\u306f\u7279\u306b\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u3057\u304b\u3057\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u6cd5\u52d9\u5c40\u3078\u8a2d\u7acb\u306e\u767b\u8a18\u3092\u884c\u3046\u969b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u6cd5\u4eba\u8a2d\u7acb\u306e\u969b\u306b\u304b\u304b\u308b\u8cbb\u7528\u3011<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"542\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-16.fw-min.png\" alt=\"\" class=\"wp-image-1989\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-16.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-16.fw-min-300x149.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-16.fw-min-1024x509.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-16.fw-min-768x382.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3055\u3089\u306b\u3001\u3053\u308c\u3060\u3051\u3067\u306a\u304f\u6cd5\u4eba\u306e\u5834\u5408\u306f\u300c\u8cc7\u672c\u91d1\u300d\u3082\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8cc7\u672c\u91d1\u306f<span>1<\/span>\u5186\u304b\u3089\u3067\u3082\u30b9\u30bf\u30fc\u30c8\u3067\u304d\u307e\u3059\u304c\u3001\u3042\u307e\u308a\u306b\u3082\u5c11\u984d\u3060\u3068\u793e\u4f1a\u7684\u306a\u4fe1\u983c\u3092\u5f97\u306b\u304f\u3044\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u5c11\u306a\u304f\u3068\u3082<strong><span>300<\/span>\uff5e<span>1,000<\/span>\u4e07\u5186\u307b\u3069<\/strong>\u306f\u6e96\u5099\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\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=\"588\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-17.fw-min.png\" alt=\"\" class=\"wp-image-1991\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-17.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-17.fw-min-300x162.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-17.fw-min-1024x552.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-17.fw-min-768x414.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">1-10. \u4e8b\u696d\u7dad\u6301\u306e\u8cbb\u7528<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u4e8b\u696d\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528\u306e\u9055\u3044\u3011<\/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>\u6bd4\u8f03\u9805\u76ee<\/td>\r\n<td>\u500b\u4eba\u4e8b\u696d\u4e3b<\/td>\r\n<td>\u6cd5\u4eba<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u00a0\u4e8b\u696d\u7dad\u6301\u306e\u8cbb\u7528<\/td>\r\n<td>\u7279\u306b\u306a\u3057<\/td>\r\n<td>\u30fb\u8d64\u5b57\u3067\u30827\u4e07\u5186\u306e\u6cd5\u4eba\u7a0e\u304c\u304b\u304b\u308b<br \/>\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u4f01\u696d\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p><strong>\u6cd5\u4eba\u306f\u3001\u8a2d\u7acb\u3057\u305f\u5f8c\u3082\u305d\u308c\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u69d8\u3005\u306a\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u4e3b\u306a\u3082\u306e\u306f\u4ee5\u4e0b\u306e\u8868\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u6cd5\u4eba\u306e\u4e8b\u696d\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u4e3b\u306a\u8cbb\u7528\u3011<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"521\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-18.fw-min.png\" alt=\"\" class=\"wp-image-1992\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-18.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-18.fw-min-300x143.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-18.fw-min-1024x489.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-18.fw-min-768x367.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u300c<span>3. <\/span>\u30aa\u30d5\u30a3\u30b9\u8cc3\u6599\u300d\u3068\u300c<span>4. <\/span>\u7a0e\u7406\u58eb\u9867\u554f\u6599\u300d\u306b\u3064\u3044\u3066\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3082\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u300c\u8d64\u5b57\u306e\u5834\u5408\u3067\u3082<span>7<\/span>\u4e07\u5186\u7a0b\u5ea6\u306e\u7d0d\u7a0e\u304c\u5fc5\u8981\u300d\u3068\u3044\u3046\u70b9\u3068\u3001\u300c\u5f93\u696d\u54e1\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u308b\u300d\u3068\u3044\u3046\u70b9\u306f\u6cd5\u4eba\u306a\u3089\u3067\u306f\u306e\u7279\u5fb4\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u4e8b\u696d\u306e\u7dad\u6301\u306e\u305f\u3081\u306b\u7279\u5225\u306a\u51fa\u8cbb\u304c\u304b\u304b\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u69d8\u3005\u306a\u8cbb\u7528\u304c\u304b\u304b\u308b\u3053\u3068\u306b\u306a\u308b\u306e\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=\"654\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-19.fw-min.png\" alt=\"\" class=\"wp-image-1993\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-19.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-19.fw-min-300x180.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-19.fw-min-1024x614.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-19.fw-min-768x461.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">1-11. \u4e8b\u696d\u306e\u5ec3\u6b62<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u4e8b\u696d\u5ec3\u6b62\u306e\u9055\u3044\u3011<\/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>\u6bd4\u8f03\u9805\u76ee<\/td>\r\n<td>\u500b\u4eba\u4e8b\u696d\u4e3b<\/td>\r\n<td>\u6cd5\u4eba<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u00a0\u4e8b\u696d\u306e\u5ec3\u6b62<\/td>\r\n<td>\u5c4a\u51fa\u3092\u63d0\u51fa\u3059\u308b\u3060\u3051<\/td>\r\n<td>\u6cd5\u52d9\u5c40\u3084\u7a0e\u52d9\u7f72\u7b49\u3078\u69d8\u3005\u306a\u5c4a\u51fa\u3084\u516c\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u5c11\u306a\u304f\u3068\u3082<span>8<\/span>\u4e07\u5186\u7a0b\u5ea6\u306e\u8cbb\u7528\u304c\u304b\u304b\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u4e8b\u696d\u3092\u5ec3\u6b62\u3059\u308b\u3068\u304d\u306e\u624b\u9593\u3084\u8cbb\u7528\u3082\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u3068\u3067\u306f\u5927\u304d\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u958b\u59cb\u3059\u308b\u3068\u304d\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u5ec3\u696d\u5c4a\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u3060\u3051\u3067\u624b\u7d9a\u304d\u306f\u5b8c\u4e86\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u6cd5\u52d9\u5c40\u3084\u7a0e\u52d9\u7f72\u306a\u3069\u69d8\u3005\u306a\u5f79\u6240\u306b\u5bfe\u3057\u3066\u5ec3\u696d\u3059\u308b\u3053\u3068\u3092\u4f1d\u3048\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u69d8\u3005\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/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>\u6cd5\u4eba\u304c\u5ec3\u696d\u3059\u308b\u3068\u304d\u306b\u5fc5\u8981\u3068\u306a\u308b\u624b\u7d9a\u304d\u3068\u8cbb\u7528<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb\u6cd5\u52d9\u5c40\u3078\u300c\u89e3\u6563\u767b\u8a18\u300d\u300c\u6e05\u7b97\u4eba\u9078\u4efb\u767b\u8a18\u300d\u300c\u6e05\u7b97\u7d50\u4e86\u767b\u8a18\u300d\u3092\u884c\u3046\uff08\u7d044\u4e07\u5186\uff09<br \/>\u30fb\u7a0e\u52d9\u7f72\u7b49\u3078\u300c\u5ec3\u6b62\u5c4a\u300d\u7b49\u3092\u63d0\u51fa<br \/>\u30fb\u5e74\u91d1\u4e8b\u52d9\u6240\u3078\u300c\u5065\u5eb7\u4fdd\u967a<br \/>\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u9069\u7528\u4e8b\u696d\u6240\u5168\u55aa\u5c4a\u300d\u3092\u63d0\u51fa<br \/>\u30fb\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u3078\u300c\u96c7\u7528\u4fdd\u967a\u9069\u7528\u4e8b\u696d\u6240\u5ec3\u6b62\u5c4a\u300d\u7b49\u3092\u63d0\u51fa<br \/>\u30fb\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u3078\u300c\u78ba\u5b9a\u4fdd\u967a\u6599\u7533\u544a\u66f8\u300d\u3084\u300c\u52b4\u50cd\u4fdd\u967a\u6599\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u3092\u63d0\u51fa<br \/>\u30fb\u5b98\u5831\u3067\u89e3\u6563\u306e\u4e8b\u5b9f\u3092\u516c\u544a\u3059\u308b\uff08\u7d044\u4e07\u5186\uff09<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u308c\u3089\u306e\u624b\u7d9a\u304d\u81ea\u4f53\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u306f\u3001\u5168\u90e8\u3067<span>8<\/span>\u4e07\u5186\u307b\u3069\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u624b\u7d9a\u304d\u3092\u5c02\u9580\u5bb6\u3078\u4f9d\u983c\u3059\u308b\u5834\u5408\u306f\u3001\u3055\u3089\u306b<span>10<\/span>\uff5e<span>50<\/span>\u4e07\u5186\u7a0b\u5ea6\u306e\u624b\u6570\u6599\u304c\u304b\u304b\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e8b\u696d\u3092\u5ec3\u6b62\u3059\u308b\u3068\u304d\u306e\u624b\u9593\u3084\u8cbb\u7528\u306e\u8ca0\u62c5\u306f\u3001<strong>\u6cd5\u4eba\u306e\u307b\u3046\u304c\u975e\u5e38\u306b\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"583\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-20.fw-min.png\" alt=\"\" class=\"wp-image-1995\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-20.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-20.fw-min-300x160.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-20.fw-min-1024x548.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-20.fw-min-768x411.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">1-12. \u4e8b\u696d\u627f\u7d99\u306e\u3057\u3084\u3059\u3055<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u4e8b\u696d\u627f\u7d99\u306e\u3057\u3084\u3059\u3055\u306e\u9055\u3044\u3011<\/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>\u6bd4\u8f03\u9805\u76ee<\/td>\r\n<td>\u500b\u4eba\u4e8b\u696d\u4e3b<\/td>\r\n<td>\u6cd5\u4eba<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u4e8b\u696d\u627f\u7d99\u306e\u3057\u3084\u3059\u3055<\/td>\r\n<td>\u3057\u306b\u304f\u3044<\/td>\r\n<td>\u3057\u3084\u3059\u3044<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p><strong>\u4e8b\u696d\u627f\u7d99\u306e\u3057\u3084\u3059\u3055\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u306e\u307b\u3046\u304c\u6709\u5229\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3042\u304f\u307e\u3067\u3082\u305d\u306e\u300c\u4eba\u300d\u304c\u4e8b\u696d\u3067\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u6271\u3044\u306b\u306a\u308b\u305f\u3081\u3001\u4e8b\u696d\u3092\u884c\u3046\u300c\u4eba\u300d\u304c\u5909\u308f\u308b\u3068\u304d\u306b\u306f\u305d\u306e\u65e8\u3092\u5c4a\u3051\u51fa\u305f\u308a\u3001\u8cc7\u7523\u306e\u6240\u6709\u6a29\u3092\u6b63\u3057\u304f\u79fb\u3059\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\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=\"623\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-21.fw-min.png\" alt=\"\" class=\"wp-image-1997\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-21.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-21.fw-min-300x171.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-21.fw-min-1024x585.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-21.fw-min-768x439.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u305f\u3060\u3057\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u907a\u8a00\u3082\u306a\u304f\u7a81\u7136\u4ea1\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u300d\u300c\u4e8b\u696d\u7d99\u7d9a\u3059\u308b\u304b\u3069\u3046\u304b\u3067\u76f8\u7d9a\u4eba\u306e\u610f\u898b\u304c\u5206\u304b\u308c\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u4e8b\u696d\u306b\u4f7f\u7528\u3057\u3066\u3044\u305f\u8cc7\u7523\u306f\u6545\u4eba\u306e\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u76f8\u7d9a\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3046\u306a\u308b\u3068\u3001\u76f8\u7d9a\u4eba\u306e\u540c\u610f\u304c\u306a\u3051\u308c\u3070\u305d\u308c\u3089\u3092\u5f15\u304d\u7d9a\u304d\u4e8b\u696d\u306b\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u6b7b\u4ea1\u306b\u3068\u3082\u306a\u3063\u3066\u9810\u91d1\u53e3\u5ea7\u304c\u51cd\u7d50\u3055\u308c\u3001\u5fc5\u8981\u306a\u652f\u6255\u3044\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u7d4c\u55b6\u8005\u3084\u5f93\u696d\u54e1\u304c\u5909\u308f\u3063\u305f\u308a\u6025\u306b\u4ea1\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u308a\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u3042\u304f\u307e\u3067\u3082\u300c\u4eba\u300d\u3067\u306f\u306a\u304f\u300c\u4f1a\u793e\u300d\u3068\u3057\u3066\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u4e8b\u696d\u81ea\u4f53\u306f\u554f\u984c\u306a\u304f\u4ed6\u306e\u4eba\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"583\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-22.fw-min.png\" alt=\"\" class=\"wp-image-1999\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-22.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-22.fw-min-300x160.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-22.fw-min-1024x548.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-22.fw-min-768x411.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">2. \u6cd5\u4eba\u5316\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u4eba<\/h2>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u3057\u3063\u304b\u308a\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u305f\u3053\u3068\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6b21\u306b\u6c17\u306b\u306a\u308b\u306e\u306f\u3001\u300c\u81ea\u5206\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u3059\u308b\u3079\u304d\u306a\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u307b\u3046\u304c\u3044\u3044\u306e\u304b\u3001\u3069\u3061\u3089\u306a\u3093\u3060\u308d\u3046\u300d\u3068\u3044\u3046\u70b9\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u81ea\u5206\u306b\u5411\u3044\u3066\u3044\u308b\u65b9\u6cd5\u3092\u9078\u3070\u306a\u3044\u3068\u3001\u300c\u3084\u308a\u305f\u3044\u3088\u3046\u306b\u4e8b\u696d\u3092\u62e1\u5927\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u300d\u300c\u7a0e\u91d1\u306e\u9762\u3067\u640d\u3092\u3057\u3066\u3057\u307e\u3063\u305f\u300d\u306a\u3069\u306e\u5f8c\u6094\u3092\u62db\u3044\u3066\u3057\u307e\u3046\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3053\u306e\u7ae0\u3067\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u306f\u306a\u304f\u6cd5\u4eba\u5316\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u4eba\u306e\u7279\u5fb4\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\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=\"727\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-23.fw-min.png\" alt=\"\" class=\"wp-image-2000\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-23.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-23.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-23.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-23.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-23.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-23.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-1. \u6cd5\u4eba\u5411\u3051\u306e\u4e8b\u696d\u3092\u3057\u305f\u3044\u4eba<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"583\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-24.fw-min.png\" alt=\"\" class=\"wp-image-2001\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-24.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-24.fw-min-300x160.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-24.fw-min-1024x548.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-24.fw-min-768x411.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u6cd5\u4eba\u5411\u3051\u306e\u4e8b\u696d\uff08<span>BtoB<\/span>\u3001<span>BtoBtoC<\/span>\u306a\u3069\uff09\u3092\u4e3b\u8ef8\u306b\u884c\u3063\u3066\u3044\u304d\u305f\u3044\u5834\u5408\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u306f\u306a\u304f\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3066\u884c\u3046\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u7406\u7531\u306f\u3001\u6cd5\u4eba\u304c\u76f8\u624b\u306e\u30d3\u30b8\u30cd\u30b9\u306e\u5834\u5408\u306f\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u306f\u4fe1\u7528\u3067\u304d\u306a\u3044\u300d\u3068\u601d\u308f\u308c\u3066\u6210\u7d04\u3057\u306a\u3044\u30ea\u30b9\u30af\u304c\u9ad8\u304f\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u30d3\u30b8\u30cd\u30b9\u306e\u5834\u3067\u3001\u500b\u4eba\u3068\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u53d6\u5f15\u5148\u306e\u6cd5\u4eba\u304c\u62b1\u304f\u30a4\u30e1\u30fc\u30b8\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u53d6\u5f15\u5148\u304c\u62b1\u304f\u30a4\u30e1\u30fc\u30b8\u306e\u9055\u3044\u3011<\/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>\u00a0\u500b\u4eba\u4e8b\u696d\u4e3b<\/td>\r\n<td>\u7d99\u7d9a\u3084\u5ec3\u696d\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u4f4e\u3044\u305f\u3081\u3001\u300c\u3044\u3064\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u304c\u6b62\u307e\u3063\u3066\u3057\u307e\u3046\u304b\u308f\u304b\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u4e0d\u5b89\u3092\u62b1\u304b\u308c\u3084\u3059\u3044<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u6cd5\u4eba<\/td>\r\n<td>\u8a2d\u7acb\u3084\u7dad\u6301\u3001\u5ec3\u696d\u306a\u3069\u306b\u624b\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u300c\u305d\u3053\u307e\u3067\u3057\u3066\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u305d\u3046\u7c21\u5358\u306b\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3092\u4e2d\u6b62\u3057\u306a\u3044\u3060\u308d\u3046\u300d\u3068\u5b89\u5fc3\u3057\u3066\u3082\u3089\u3048\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u5b9f\u969b\u306b\u3001\u4e16\u306e\u4e2d\u306e\u4f1a\u793e\u306e\u4e2d\u306b\u306f\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u53d6\u5f15\u3092\u3057\u306a\u3044\u300d\u3068\u6c7a\u3081\u3066\u3044\u308b\u3068\u3053\u308d\u3082\u6c7a\u3057\u3066\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u6cd5\u4eba\u5411\u3051\u306e\u4e8b\u696d\u3092\u30e1\u30a4\u30f3\u306b\u884c\u3063\u3066\u3044\u304d\u305f\u3044\u5834\u5408\u306f\u3001\u81ea\u5206\u3082\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3066\u3001\u4fe1\u7528\u5ea6\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u5927\u5207\u3060\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/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>\u9006\u306b\u98f2\u98df\u5e97\u3084\u7f8e\u5bb9\u30b5\u30ed\u30f3\u306a\u3069\u3001\u4e00\u822c\u6d88\u8cbb\u8005\u5411\u3051\u306e\u30d3\u30b8\u30cd\u30b9\u3057\u304b\u884c\u308f\u306a\u3044\u3068\u3044\u3046\u5834\u5408\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3082\u554f\u984c\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002 \u00a0<br \/>\u4e00\u822c\u30e6\u30fc\u30b6\u30fc\u304c\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3068\u304d\u306b\u300c\u904b\u55b6\u5143\u304c\u6cd5\u4eba\u306a\u306e\u304b\u500b\u4eba\u306a\u306e\u304b\u300d\u3092\u308f\u3056\u308f\u3056\u30c1\u30a7\u30c3\u30af\u3059\u308b\u53ef\u80fd\u6027\u306f\u9650\u308a\u306a\u304f\u4f4e\u3044\u305f\u3081\u3067\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\">2-2. \u591a\u984d\u306e\u8cc7\u91d1\u3092\u8abf\u9054\u3057\u305f\u3044\u4eba<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"490\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-25.fw-min.png\" alt=\"\" class=\"wp-image-2003\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-25.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-25.fw-min-300x135.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-25.fw-min-1024x460.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-25.fw-min-768x345.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u300c\u591a\u984d\u306e\u8cc7\u91d1\u3092\u8abf\u9054\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u62e1\u5927\u3055\u305b\u3066\u3044\u304d\u305f\u3044\u300d\u3068\u3044\u3046\u5834\u5408\u3082\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u306f\u306a\u304f\u6cd5\u4eba\u3068\u3057\u3066\u6d3b\u52d5\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><a href=\"#_3rq295wedhnr\"><\/a><span>\u00a0<\/span><span><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/difference-sole-proprietorship-corporation#1-5\">1-5.\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5<\/a>\u3067\u3082<\/span>\u304a\u4f1d\u3048\u3057\u305f\u3088\u3046\u306b\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3082\u5229\u7528\u3067\u304d\u308b\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u306f\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u5834\u5408\u306f\u624b\u306b\u3067\u304d\u308b\u91d1\u984d\u304c\u6570\u5341\u4e07\u5186\uff5e<span>300<\/span>\u4e07\u5186\u7a0b\u5ea6\u3068\u5c11\u306a\u304b\u3063\u305f\u308a\u3001\u4f7f\u7528\u7528\u9014\u304c\u9650\u3089\u308c\u3066\u3044\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u591a\u984d\u306e\u8cc7\u91d1\u3092\u5f97\u3066\u81ea\u7531\u306b\u4f7f\u3044\u305f\u3044\u3001\u3068\u3044\u3046\u5834\u5408\u306b\u306f\u9069\u3057\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3057\u304b\u3057\u3001\u6cd5\u4eba\u3001\u7279\u306b\u682a\u5f0f\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3068\u3001\u682a\u5f0f\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u3067\u91d1\u878d\u6a5f\u95a2\u3084\u30d9\u30f3\u30c1\u30e3\u30fc\u30ad\u30e3\u30d4\u30bf\u30eb\u306a\u3069\u304b\u3089\u306e\u51fa\u8cc7\u3092\u53d7\u3051\u3084\u3059\u304f\u306a\u308b\u305f\u3081\u3001\u6570\u5104\uff5e\u6570\u767e\u5104\u5186\u898f\u6a21\u306e\u8cc7\u91d1\u8abf\u9054\u3082\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u300c\u5927\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u3063\u3066\u4e8b\u696d\u3092\u7a4d\u6975\u7684\u306b\u62e1\u5927\u3055\u305b\u3066\u3044\u304d\u305f\u3044\uff01\u300d\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u306e\u304c\u826f\u3044\u3067\u3057\u3087\u3046\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';\">2-3. <\/span><span style=\"font-family: 'Arial Unicode MS';\">\u512a\u79c0\u306a\u4eba\u6750\u3092\u7372\u5f97\u3057\u305f\u3044\u4eba<\/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=\"546\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-26.fw-min.png\" alt=\"\" class=\"wp-image-2004\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-26.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-26.fw-min-300x150.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-26.fw-min-1024x513.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-26.fw-min-768x385.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u81ea\u5206\u3072\u3068\u308a\u3067\u3067\u304d\u308b\u7bc4\u56f2\u3067\u5c0f\u898f\u6a21\u306b\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u306e\u3067\u306f\u306a\u304f\u3001\u300c\u512a\u79c0\u306a\u5f93\u696d\u54e1\u3092\u96c7\u3063\u3066\u4e8b\u696d\u3092\u62e1\u5927\u3055\u305b\u3066\u3044\u304d\u305f\u3044\u300d\u3068\u3044\u3046\u5834\u5408\u3082\u3001\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u58f2\u4e0a\u3092\u5897\u3084\u3057\u3001\u591a\u304f\u306e\u5229\u76ca\u3092\u624b\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ed5\u4e8b\u306e\u91cf\u3092\u5897\u3084\u3057\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u3072\u3068\u308a\u306e\u4eba\u9593\u304c\u3053\u306a\u305b\u308b\u4ed5\u4e8b\u91cf\u306b\u306f\u9650\u754c\u304c\u3042\u308b\u305f\u3081\u3001\u3072\u3068\u308a\u306e\u307e\u307e\u3067\u306f\u58f2\u4e0a\u306f\u4e00\u5b9a\u306e\u3068\u3053\u308d\u3067\u982d\u6253\u3061\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7a4d\u6975\u7684\u306b\u4e8b\u696d\u3092\u62e1\u5927\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u4eba\u3092\u96c7\u3044\u5165\u308c\u3001\u51e6\u7406\u3067\u304d\u308b\u4ed5\u4e8b\u91cf\u3092\u5897\u3084\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u4eba\u3092\u96c7\u3046\u3053\u3068\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u307e\u307e\u3067\u3082\u3067\u304d\u308b\u300d\u306e\u3067\u3059\u304c\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306f\u4e0d\u5b89\u5b9a\u306a\u30a4\u30e1\u30fc\u30b8\u304c\u3042\u308a\u3001\u6570\u3042\u308b\u6c42\u4eba\u5148\u306e\u4e2d\u304b\u3089\u4e00\u756a\u306b\u9078\u3093\u3067\u3082\u3089\u3046\u306e\u306f\u96e3\u3057\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5b9f\u969b\u306b\u3001\u8ee2\u8077\u3084\u6c42\u4eba\u306e\u60c5\u5831\u8a8c\u30fb<span>Web<\/span>\u30b5\u30a4\u30c8\u306a\u3069\u3092\u898b\u308b\u3068\u3001\u305d\u3082\u305d\u3082\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u306f\u6c42\u4eba\u52df\u96c6\u3092\u8f09\u305b\u3089\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u300c\u512a\u79c0\u306a\u4eba\u6750\u3068\u4e00\u7dd2\u306b\u4e8b\u696d\u62e1\u5927\u3092\u63a8\u9032\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u306f\u306a\u304f\u6cd5\u4eba\u3092\u9078\u3076\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\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';\">2-4. <\/span><span style=\"font-family: 'Arial Unicode MS';\">\u524d\u5e74\u4ee5\u524d\u304b\u3089\u5e74\u9593<span>\u8ab2\u7a0e\u58f2\u4e0a\u9ad8<\/span>\u304c<span lang=\"EN-US\">1,000<\/span>\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u4eba<\/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=\"546\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-27.fw-min.png\" alt=\"\" class=\"wp-image-2005\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-27.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-27.fw-min-300x150.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-27.fw-min-1024x513.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-27.fw-min-768x385.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u300c\u73fe\u5728\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u5e74\u9593\u58f2\u4e0a\u304c<span>1,000<\/span>\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u5834\u5408\u3082\u6cd5\u4eba\u5316\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u901a\u5e38\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3082\u6cd5\u4eba\u3067\u3082\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c<span>1,000<\/span>\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u305d\u306e<span>2<\/span>\u5e74\u5f8c\u304b\u3089\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u300c<span>2<\/span>\u5e74\u524d\u304b\u3089\u58f2\u4e0a\u304c<span>1,000<\/span>\u4e07\u5186\u3092\u8d85\u3048\u59cb\u3081\u305f\u300d\u3068\u3044\u3046\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u4eca\u5e74\u304b\u3089\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u51fa\u3066\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u3001\u305d\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u500b\u4eba\u4e8b\u696d\u4e3b\u3092\u3084\u3081\u3066\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u56f3\u306e\u3088\u3046\u306b\u3055\u3089\u306b<span>2<\/span>\u5e74\u9593\u306f\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u8cc7\u672c\u91d1<span>1,000<\/span>\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\uff09\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"988\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-28.fw-min.png\" alt=\"\" class=\"wp-image-2006\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-28.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-28.fw-min-300x272.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-28.fw-min-1024x928.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-28.fw-min-768x696.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6503.htm\"><\/a><span>\u00a0<\/span><\/p>\r\n\r\n\r\n\r\n<p><strong>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u58f2\u4e0a\u304c<span>1,000<\/span>\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306f\u305d\u306e<span>2<\/span>\u5e74\u5f8c\u306b\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3068\u3001\u514d\u7a0e\u3055\u308c\u308b\u671f\u9593\u304c<span>2<\/span>\u5e74\u9577\u304f\u306a\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u3092<span>\u53d7\u3051\u3089\u308c\u308b<\/span>\u306e\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-5. \u5e74\u9593\u5229\u76ca\u304c<span>800<\/span>\u4e07\u5186\u3092\u8d85\u3048\u305d\u3046\u306a\u4eba<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"546\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-29.fw-min.png\" alt=\"\" class=\"wp-image-2007\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-29.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-29.fw-min-300x150.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-29.fw-min-1024x513.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-29.fw-min-768x385.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>1,000\u4e07\u5186\u3068\u3044\u3046\u306e\u306f\u300c\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u300d\u3068\u3044\u3046\u30e9\u30a4\u30f3\u3067\u3057\u305f\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u3060\u3051\u3067\u306a\u304f\u300c\u5e74\u9593\u306e\u8ab2\u7a0e\u6240\u5f97\u304c<span>800<\/span>\u4e07\u5186\u3092\u8d85\u3048\u308b\u300d\u3068\u3044\u3046\u30bf\u30a4\u30df\u30f3\u30b0\u3082\u3001\u6cd5\u4eba\u306e\u8a2d\u7acb\u3092\u524d\u5411\u304d\u306b\u691c\u8a0e\u3059\u308b\u3079\u304d\u6642\u671f\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><a href=\"#_vicp3wfqc2t\"><\/a><span>\u00a0<\/span>\u3067\u3082\u304a\u4f1d\u3048\u3057\u305f\u3088\u3046\u306b\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u652f\u6255\u3046\u300c\u6240\u5f97\u7a0e\u300d\u306f\u6240\u5f97\u304c<span>900<\/span>\u4e07\u5186\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u4ee5\u4e0b\u306e\u56f3\u306e\u3088\u3046\u306b<span>33<\/span>\uff05\u306b\u306a\u308a\u3001\u305d\u306e\u5f8c\u3082\u6bb5\u968e\u7684\u306b\u9ad8\u304f\u306a\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3067\u3059\u304c\u3001\u6cd5\u4eba\u304c\u652f\u6255\u3046\u300c\u6cd5\u4eba\u7a0e\u300d\u306f\u3001\u6700\u5927\u3067\u3082<span>23.2<\/span>\uff05\u306b\u3057\u304b\u306a\u3089\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u6240\u5f97\u7a0e\u3068\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306e\u9055\u3044\u3011<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"527\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-30.fw-min.png\" alt=\"\" class=\"wp-image-2008\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-30.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-30.fw-min-300x145.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-30.fw-min-1024x495.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-30.fw-min-768x371.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\"><span>\u56fd\u7a0e\u5e81\uff5c\u6240\u5f97\u7a0e\u306e\u7a0e\u7387<\/span><\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\"><\/a><span>\u00a0<\/span>\u3092\u53c2\u8003\u306b\u30b0\u30e9\u30d5\u3092\u4f5c\u6210<\/p>\r\n\r\n\r\n\r\n<p>\u30a4\u30e1\u30fc\u30b8\u3057\u3084\u3059\u3044\u3088\u3046\u3001\u8ab2\u7a0e\u6240\u5f97\u304c<span>800<\/span>\u4e07\u3001<span>1,000<\/span>\u4e07\u3001<span>2,000<\/span>\u4e07\u306e\u5834\u5408\u306e\u300c\u6240\u5f97\u7a0e\u300d\u3068\u300c\u6cd5\u4eba\u7a0e\u300d\u306e\u4f8b\u3092\u6319\u3052\u3001\u305d\u308c\u3092\u5143\u306b\u300c\u6cd5\u4eba\u5316\u3057\u306a\u3044\u3053\u3068\u3067\u640d\u3057\u3066\u3057\u307e\u3046\u91d1\u984d\u300d\u3092\u7b97\u51fa\u3057\u305f\u3082\u306e\u304c\u4ee5\u4e0b\u306e\u8868\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=\"527\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-31.fw-min.png\" alt=\"\" class=\"wp-image-2009\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-31.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-31.fw-min-300x145.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-31.fw-min-1024x495.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-31.fw-min-768x371.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u306e\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u8ab2\u7a0e\u6240\u5f97\u304c<span>800<\/span>\u4e07\u5186\u3092\u8d85\u3048\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3057\u59cb\u3081\u308b\u306e\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/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>\u7bc0\u7a0e\u306b\u5f79\u7acb\u3064\u65b9\u6cd5\u6cd5\u4eba\u5316\u3067\u7bc0\u7a0e\u3059\u308b\u65b9\u6cd5\u306f\u4ed6\u306b\u3082\u3042\u308b\uff01<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u6cd5\u4eba\u5316\u3067\u7bc0\u7a0e\u3059\u308b\u65b9\u6cd5\u306b\u306f\u3001\u4e0a\u8a18\u306e\u6240\u5f97\u7a0e\u3060\u3051\u3067\u306a\u304f\u4ed6\u306b\u3082\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002 \u00a0<br \/>\u30fb\u6cd5\u4eba\u306e\u65b9\u304c\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u7bc4\u56f2\u304c\u5e83\u3044\u305f\u3081\u3001\u8cbb\u7528\u306f\u3067\u304d\u308b\u3060\u3051\u7d4c\u8cbb\u8a08\u4e0a\u3057\u3066\u8ab2\u7a0e\u6240\u5f97\u3092\u6e1b\u3089\u3059<br \/>\u30fb\u7bc0\u7a0e\u306b\u5f79\u7acb\u3064\u4ed5\u7d44\u307f\uff08\u793e\u5b85\u3084\u51fa\u5f35\u6642\u306e\u65e5\u5f53\u652f\u6255\u3044\u5236\u5ea6\u306a\u3069\uff09\u3092\u4f1a\u793e\u306b\u5c0e\u5165\u3059\u308b<br \/>\u30fb\u8d64\u5b57\u3092\u7e70\u8d8a\u3067\u304d\u308b\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u8ab2\u7a0e\u6240\u5f97\u3092\u6e1b\u3089\u3059<br \/><strong>\u8ab2\u7a0e\u6240\u5f97\u304c800\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u6cd5\u4eba\u5316\u306b\u3088\u3063\u3066\u91d1\u92ad\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u5f97\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/strong><br \/>\u5b9f\u969b\u306f\u4e00\u4eba\u3072\u3068\u308a\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u81ea\u5206\u306e\u5834\u5408\u3069\u3046\u306a\u308b\u306e\u304b\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u7a0e\u7406\u58eb\u306b\u500b\u5225\u76f8\u8ac7\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\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\">3. \u6cd5\u4eba\u5316\u3092\u304a\u3059\u3059\u3081\u3057\u306a\u3044\u4eba<\/h2>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3088\u308a\u3082\u6cd5\u4eba\u5316\u3092\u9078\u3093\u3060\u307b\u3046\u304c\u826f\u3044\u4eba\u306e\u6761\u4ef6\u306b\u3064\u3044\u3066\u306f\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u305f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3046\u3059\u308b\u3068\u6b21\u306f\u300c\u9006\u306b\u3069\u3093\u306a\u4eba\u306f\u6cd5\u4eba\u5316\u3092\u907f\u3051\u305f\u307b\u3046\u304c\u3044\u3044\u3093\u3060\u308d\u3046\u300d\u3068\u3044\u3046\u70b9\u304c\u6c17\u306b\u306a\u3063\u3066\u304f\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3053\u3067\u3053\u306e\u7ae0\u3067\u306f\u3001\u6cd5\u4eba\u5316\u3092\u304a\u3059\u3059\u3081\u3057\u306a\u3044\u4eba\u306e\u7279\u5fb4\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\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=\"433\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-32.fw-min.png\" alt=\"\" class=\"wp-image-2011\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-32.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-32.fw-min-300x119.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-32.fw-min-1024x407.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-32.fw-min-768x305.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u81ea\u5206\u304c\u3053\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u304b\u3069\u3046\u304b\u3092\u77e5\u3063\u305f\u4e0a\u3067\u3001\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u3079\u304d\u304b\u305d\u3046\u3067\u306a\u3044\u306e\u304b\u3092\u6b63\u3057\u304f\u5224\u65ad\u3067\u304d\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\">3-1. \u4e8b\u696d\u62e1\u5927\u3092\u4e88\u5b9a\u3057\u3066\u3044\u306a\u3044\u4eba<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"523\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-33.fw-min.png\" alt=\"\" class=\"wp-image-2013\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-33.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-33.fw-min-300x144.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-33.fw-min-1024x491.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-33.fw-min-768x368.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u4e8b\u696d\u62e1\u5927\u3092\u4e88\u5b9a\u3057\u3066\u304a\u3089\u305a\u3001\u81ea\u5206\u306e\u624b\u306e\u5c4a\u304f\u7bc4\u56f2\u3067\u5c0f\u898f\u6a21\u306b\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u304d\u305f\u3044\u3001\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u7121\u7406\u306b\u6cd5\u4eba\u5316\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3068\u3001\u793e\u4f1a\u7684\u306a\u4fe1\u7528\u5ea6\u304c\u9ad8\u304f\u306a\u3063\u305f\u308a\u8cc7\u91d1\u8abf\u9054\u3057\u3084\u3059\u304f\u306a\u3063\u305f\u308a\u3057\u307e\u3059\u304c\u3001\u898f\u6a21\u3092\u62e1\u5927\u3059\u308b\u3064\u3082\u308a\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u305d\u3046\u3044\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u3092\u3046\u307e\u304f\u6d3b\u7528\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u305f\u3081\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7279\u306b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e00\u822c\u6d88\u8cbb\u8005\u5411\u3051\u306e\u4e8b\u696d\u3092\u30e1\u30a4\u30f3\u3067\u55b6\u3093\u3067\u3044\u308b\u5834\u5408\u306f\u3001\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u55b6\u696d\u3092\u304b\u3051\u308b\u3053\u3068\u304c\u306a\u3044\u305f\u3081\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u307e\u307e\u3067\u3082\u554f\u984c\u306a\u304f\u4e8b\u696d\u3092\u9032\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u601d\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>\u4e00\u822c\u6d88\u8cbb\u8005\u5411\u3051\u306e\u4e8b\u696d\u306e\u4f8b<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb\u7f8e\u5bb9\u9662<br \/>\u30fb\u30a8\u30b9\u30c6\u30b5\u30ed\u30f3<br \/>\u30fb\u30de\u30c3\u30b5\u30fc\u30b8\u5e97<br \/>\u30fb\u98f2\u98df\u5e97<br \/>\u30fb\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\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><strong>\u300c\u6cd5\u4eba\u4ee5\u5916\u3092\u76f8\u624b\u3068\u3059\u308b\u696d\u7a2e\u300d\u3067\u3042\u308a\u3001\u300c\u4e8b\u696d\u62e1\u5927\u3092\u4e88\u5b9a\u3057\u3066\u3044\u306a\u3044\u300d\u3068\u3044\u3046\u4eba\u306e\u5834\u5408\u306f\u3001\u5fc5\u305a\u3057\u3082\u300c\u6cd5\u4eba\u5316\u3057\u306a\u3051\u308c\u3070\uff01\u300d\u3068\u7126\u308b\u3053\u3068\u306f\u306a\u3044\u3067\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';\">3-2. <\/span><span style=\"font-family: 'Arial Unicode MS';\">\u5229\u76ca\u304c\u5c11\u306a\u3044\u4eba<\/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=\"583\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-34.fw-min.png\" alt=\"\" class=\"wp-image-2014\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-34.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-34.fw-min-300x160.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-34.fw-min-1024x548.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-34.fw-min-768x411.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u5229\u76ca\u984d\u304c\u307e\u3060\u3042\u307e\u308a\u4f38\u3073\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u5834\u5408\u3082\u3001\u307e\u3060\u6cd5\u4eba\u5316\u3092\u3057\u306a\u304f\u3066\u3082\u826f\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u5229\u76ca\u304c\u5c11\u306a\u3044\u3046\u3061\u306f\u305d\u308c\u304c\u91cd\u8377\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u6cd5\u4eba\u8a2d\u7acb\u306b\u304b\u304b\u308b\u521d\u671f\u8cbb\u7528\u3011<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"544\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-35.fw-min.png\" alt=\"\" class=\"wp-image-2015\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-35.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-35.fw-min-300x150.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-35.fw-min-1024x511.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-35.fw-min-768x383.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3055\u3089\u306b\u8a2d\u7acb\u3057\u305f\u5f8c\u3082\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7dad\u6301\u8cbb\u7528\u304c\u767a\u751f\u3057\u7d9a\u3051\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u6cd5\u4eba\u8a2d\u7acb\u5f8c\u306b\u304b\u304b\u308b\u7dad\u6301\u8cbb\u7528\u3011<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"521\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-36.fw-min.png\" alt=\"\" class=\"wp-image-2016\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-36.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-36.fw-min-300x143.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-36.fw-min-1024x489.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-36.fw-min-768x367.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u9055\u3063\u3066\u3001\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3084\u8ab2\u305b\u3089\u308c\u308b\u7fa9\u52d9\uff08\u793e\u4f1a\u4fdd\u967a\u3078\u306e\u52a0\u5165\uff09\u304c\u5897\u3048\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u7dad\u6301\u3092\u3059\u308b\u3060\u3051\u3067\u3082\u69d8\u3005\u306a\u30b3\u30b9\u30c8\u304c\u767a\u751f\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3082\u3061\u308d\u3093\u73fe\u72b6\u306f\u5229\u76ca\u304c\u5c11\u306a\u304f\u3066\u3082\u3001\u300c\u5148\u306b\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u30d3\u30b8\u30cd\u30b9\u30c1\u30e3\u30f3\u30b9\u3092\u62e1\u3052\u3066\u3044\u304d\u305f\u3044\u300d\u300c<span>\u201d<\/span>\u682a\u5f0f\u4f1a\u793e\u306e\u4ee3\u8868\u53d6\u7de0\u5f79<span>\u201d<\/span>\u3068\u3044\u3046\u80a9\u66f8\u3092\u5f97\u3066\u55b6\u696d\u529b\u3092\u9ad8\u3081\u305f\u3044\u300d\u306a\u3069\u306e\u8003\u3048\u304c\u3042\u308b\u5834\u5408\u306a\u3089\u3001\u6cd5\u4eba\u5316\u3059\u308b\u610f\u5473\u306f\u5927\u3044\u306b\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3057\u304b\u3057\u300c\u8cbb\u7528\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308a\u73fe\u72b6\u306e\u5229\u76ca\u304c\u6e1b\u308b\u306e\u306f\u56f0\u308b\u300d\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u3082\u3046\u5c11\u3057\u5229\u76ca\u304c\u5897\u3048\u3066\u304b\u3089\u6cd5\u4eba\u5316\u306b\u8e0f\u307f\u5207\u308b\u306e\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/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>\u6cd5\u4eba\u5316\u306e\u5224\u65ad\u306f\u614e\u91cd\u306b\uff01<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u6761\u4ef6\u304b\u3089\u5916\u308c\u3066\u3044\u3066\u3082\u6cd5\u4eba\u5316\u3057\u305f\u307b\u3046\u304c\u30e1\u30ea\u30c3\u30c8\u306e\u3042\u308b\u5834\u5408\u3084\u3001\u9006\u306b\u5f53\u3066\u306f\u307e\u3063\u3066\u3044\u3066\u3082\u6cd5\u4eba\u5316\u3057\u306a\u304f\u3066\u3044\u3044\u30d1\u30bf\u30fc\u30f3\u3082\u3042\u308a\u307e\u3059\u3002 \u00a0<br \/>\u4f8b\u3048\u3070\u3001\u300c\u73fe\u6642\u70b9\u3067\u306f4\u5e74\u4ee5\u4e0a\u8d64\u5b57\u304c\u7d9a\u304f\u898b\u8fbc\u307f\u3060\u304c\u30018\uff5e10\u5e74\u76ee\u304f\u3089\u3044\u304b\u3089\u306f\u9ed2\u5b57\u5316\u3067\u304d\u305d\u3046\u300d\u3068\u3044\u3046\u3088\u3046\u306a\u5834\u5408\u3067\u3059\u3002 \u00a0<br \/><a href=\"#a1\">\u300c1-8. \u8d64\u5b57\u3092\u7e70\u8d8a\u3067\u304d\u308b\u671f\u9593\u300d\u00a0<\/a>\u3067\u3082\u8aac\u660e\u3057\u305f\u3088\u3046\u306b\u300c\u8d64\u5b57\u306e\u7e70\u8d8a\u671f\u9593\u304c3\u5e74\u304b\u308910\u5e74\u306b\u5ef6\u3073\u308b\u300d\u3068\u3044\u3046\u70b9\u304b\u3089\u3001\u6cd5\u4eba\u5316\u3057\u305f\u307b\u3046\u304c\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/><strong>\u305f\u3060\u3057\u3001\u5c02\u9580\u77e5\u8b58\u304c\u306a\u3044\u306e\u306b\u81ea\u5206\u3060\u3051\u3067\u52dd\u624b\u306b\u6c7a\u3081\u308b\u3068\u3001\u304b\u3048\u3063\u3066\u7a0e\u91d1\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u3053\u3068\u306b\u5f8c\u304b\u3089\u6c17\u3065\u3044\u305f\u308a\u3001\u5f97\u3089\u308c\u305f\u306f\u305a\u306e\u52a9\u6210\u91d1\u3092\u4f7f\u3048\u305a\u306b\u640d\u3092\u3057\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u751f\u3058\u3066\u3057\u307e\u3044\u307e\u3059\u3002 <\/strong>\u00a0<br \/>\u81ea\u5206\u3067\u614c\u3066\u3066\u5224\u65ad\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\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> 4. \u3010\u3088\u304f\u3042\u308b\u5931\u6557\u4f8b\u3011\u81ea\u5206\u3072\u3068\u308a\u3067\u6cd5\u4eba\u5316\u3092\u9032\u3081\u308b\u3068\u5f8c\u6094\u3057\u3066\u3057\u307e\u3046\u304b\u3082<\/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\/Sole-proprietor-corporation-Difference-37.fw-min.png\" alt=\"\" class=\"wp-image-2018\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-37.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-37.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-37.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-37.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-37.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-37.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u3053\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3001\u300c\u81ea\u5206\u306e\u5834\u5408\u306f\u6cd5\u4eba\u5316\u3057\u305f\u307b\u3046\u304c\u826f\u3055\u305d\u3046\u3060\u304b\u3089\u65e9\u901f\u884c\u52d5\u306b\u79fb\u3057\u305f\u3044\u300d\u300c\u8a2d\u7acb\u306e\u30b3\u30b9\u30c8\u3092\u6291\u3048\u305f\u3044\u304b\u3089\u81ea\u5206\u3067\u624b\u7d9a\u304d\u3092\u3057\u3088\u3046\u304b\u306a\u300d\u3068\u601d\u3063\u305f\u4eba\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u5c11\u3057\u5f85\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u78ba\u304b\u306b\u3001\u81ea\u5206\u3060\u3051\u3067\u3082\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3057\u304b\u3057\u3001\u6cd5\u4eba\u8a2d\u7acb\u306e\u624b\u7d9a\u304d\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u975e\u5e38\u306b\u7169\u96d1\u3067\u3001\u5c02\u9580\u77e5\u8b58\u304c\u306a\u3044\u4e2d\u3067\u5f79\u6240\u3078\u306e\u7533\u8acb\u3084\u767b\u9332\u306a\u3069\u3092\u3057\u3088\u3046\u3068\u3059\u308b\u3068\u3001\u81ea\u5206\u306e\u5927\u5207\u306a\u6642\u9593\u3092\u596a\u308f\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"846\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-38.fw-min.png\" alt=\"\" class=\"wp-image-2020\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-38.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-38.fw-min-300x233.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-38.fw-min-1024x795.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-38.fw-min-768x596.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u624b\u9593\u304c\u304b\u304b\u308b\u3060\u3051\u306a\u3089\u307e\u3060\u826f\u3044\u306e\u3067\u3059\u304c\u3001\u6b63\u3057\u3044\u77e5\u8b58\u304c\u306a\u3044\u305f\u3081\u306b\u8aa4\u3063\u305f\u884c\u52d5\u3092\u3068\u3063\u305f\u308a\u3001\u6e96\u5099\u4e0d\u8db3\u3067\u9032\u3081\u305f\u308a\u3057\u3066\u3057\u307e\u3046\u3068\u5927\u5909\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u5f8c\u3067\u624b\u623b\u308a\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u4e8b\u696d\u958b\u59cb\u5f8c\u306b\u300c\u3053\u3093\u306a\u306f\u305a\u3058\u3083\u306a\u304b\u3063\u305f<span>\u2026<\/span>\u300d\u3068\u5f8c\u6094\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u308a\u3057\u3066\u3057\u307e\u3046\u3067\u3057\u3087\u3046\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u3072\u3068\u308a\u3067\u9032\u3081\u308b\u3053\u3068\u3067\u751f\u3058\u3046\u308b\u30ea\u30b9\u30af\u306b\u306f\u3001\u4f8b\u3048\u3070\u3053\u3093\u306a\u3082\u306e\u304c\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=\"1029\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-39.fw-min.png\" alt=\"\" class=\"wp-image-2021\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-39.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-39.fw-min-300x283.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-39.fw-min-1024x967.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-39.fw-min-768x725.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>\uff1c\u30d1\u30bf\u30fc\u30f31\uff1e\u9069\u5f53\u306b\u6c7a\u7b97\u671f\u3092\u6c7a\u3081\u305f\u3089\u7e41\u5fd9\u671f\u3068\u91cd\u306a\u3063\u3066\u3057\u307e\u3063\u305f<\/strong><br \/>\u6d88\u8cbb\u7a0e\u514d\u7a0e\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u6700\u5927\u9650\u6d3b\u304b\u3059\u305f\u3081\u306b12\u30ab\u6708\u5f8c\u3092\u6c7a\u7b97\u671f\u3068\u3057\u3066\u8a2d\u5b9a\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u4e8b\u696d\u304c\u6700\u3082\u5fd9\u3057\u3044\u6642\u671f\u304c\u6c7a\u7b97\u671f\u3068\u306a\u308a\u3001\u696d\u52d9\u8ca0\u8377\u304c\u504f\u3063\u3066\u3057\u307e\u3063\u305f\u3002<br \/>\u00a0<br \/><strong>\uff1c\u30d1\u30bf\u30fc\u30f32\uff1e\u6cd5\u4eba\u8a2d\u7acb\u524d\u306e\u652f\u51fa\u306f\u7d4c\u8cbb\u306b\u306a\u3089\u306a\u3044\u3068\u601d\u3044\u9818\u53ce\u66f8\u3092\u6368\u3066\u3066\u3057\u307e\u3063\u305f<\/strong><br \/>\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u524d\u306b\u3001\u30b5\u30fc\u30d3\u30b9\u306eWEB\u30b5\u30a4\u30c8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u5916\u6ce8\u8cbb\u304c\u304b\u304b\u3063\u305f\u3002\u3057\u304b\u3057\u3001\u8a2d\u7acb\u65e5\u3088\u308a\u3082\u524d\u306e\u3082\u306e\u306f\u7d4c\u8cbb\u306b\u306a\u3089\u306a\u3044\u3068\u601d\u3044\u9818\u53ce\u66f8\u3092\u6368\u3066\u3066\u304a\u308a\u3001\u8a08\u4e0a\u3067\u304d\u308b\u306f\u305a\u306e\u8cbb\u7528\u304c\u306a\u304f\u306a\u308a\u640d\u3092\u3057\u3066\u3057\u307e\u3063\u305f\u3002<br \/><br \/><strong>\uff1c\u30d1\u30bf\u30fc\u30f33\uff1e \u6cd5\u4eba\u5316\u3059\u308b\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u3068\u304d\u306e\u8a31\u8a8d\u53ef\u3092\u5f15\u304d\u7d99\u3052\u306a\u3044\u3053\u3068\u3092\u77e5\u3089\u305a\u306b\u4e8b\u696d\u3092\u9032\u3081\u3066\u3057\u307e\u3063\u305f<\/strong><br \/>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u3068\u304d\u306b\u53d6\u5f97\u3057\u305f\u8a31\u8a8d\u53ef\u3092\u3001\u6cd5\u4eba\u5316\u3057\u305f\u5f8c\u3082\u305d\u306e\u307e\u307e\u4f7f\u3048\u308b\u3068\u601d\u3044\u8fbc\u3093\u3067\u53d7\u6ce8\u3092\u3057\u305f\u3002\u3057\u304b\u3057\u305d\u306e\u5f8c\u3001\u6cd5\u4eba\u5316\u3059\u308b\u3068\u518d\u53d6\u5f97\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3092\u77e5\u308a\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u304c\u9593\u306b\u5408\u308f\u305a\u5931\u6ce8\u3057\u3066\u3057\u307e\u3044\u3001\u4fe1\u7528\u3082\u306a\u304f\u3057\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><strong>\u3072\u3068\u308a\u3067\u9032\u3081\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3053\u3093\u306a\u5931\u6557\u306b\u9665\u308b\u306e\u3092\u907f\u3051\u305f\u3044\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u5c02\u9580\u5bb6\u306e\u529b\u3092\u501f\u308a\u308b\u3068\u3044\u3046\u9078\u629e\u80a2\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u7279\u306b\u3001\u304a\u91d1\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u7a0e\u7406\u58eb\u306b\u3088\u308b\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001\u8a2d\u7acb\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3092\u4ee3\u308f\u308a\u306b\u5f15\u304d\u53d7\u3051\u3066\u3082\u3089\u3048\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3053\u3068\u3082\u76f8\u8ac7\u3067\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>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3067\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3067\u304d\u308b\u3053\u3068\u306e\u4f8b<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb\u81ea\u5206\u306e\u5834\u5408\u3001\u305d\u3082\u305d\u3082\u672c\u5f53\u306b\u6cd5\u4eba\u5316\u3059\u3079\u304d\u304b<br \/>\u30fb\u6709\u5229\u306b\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u305f\u3081\u306b\u5f79\u7acb\u3064\u7bc0\u7a0e\u65b9\u6cd5\u306f\u4f55\u304b\u3042\u308b\u306e\u304b<br \/>\u30fb\u8cc7\u672c\u91d1\u306f\u3044\u304f\u3089\u306b\u3059\u308b\u306e\u304c\u9069\u5207\u304b<br \/>\u30fb\u6700\u3082\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u304f\u306a\u308b\u6c7a\u7b97\u671f\u306f\u3044\u3064\u304b<br \/>\u30fb\u8a2d\u7acb\u6642\u306b\u5229\u7528\u3067\u304d\u308b\u52a9\u6210\u91d1\u306f\u3042\u308b\u306e\u304b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u5931\u6557\u306a\u304f\u3001\u81ea\u5206\u306e\u72b6\u6cc1\u306b\u5408\u3063\u305f\u4f1a\u793e\u8a2d\u7acb\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<p><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/company-establishment-agency\">\u526f\u696d\u30fb\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u65b9\u306f\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u300c\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u300d\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u307e\u3068\u3081\u307e\u3057\u305f<\/a><\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span lang=\"EN-US\" style=\"font-family: 'Arial Unicode MS';\">5. <\/span><span style=\"font-family: 'Arial Unicode MS';\">\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3068\u304d\u306e\u8ce2\u3044\u4f1a\u793e\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u9078\u3073\u65b9<\/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=\"754\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-40.fw-min.png\" alt=\"\" class=\"wp-image-2022\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-40.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-40.fw-min-300x208.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-40.fw-min-1024x708.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-40.fw-min-768x531.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u306e\u4ee3\u884c\u306f\u300c\u3069\u306e\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u306e\u304b\u300d\u306b\u3088\u3063\u3066\u3001\u305d\u306e\u5f8c\u53d7\u3051\u3089\u308c\u308b\u30b5\u30dd\u30fc\u30c8\u306e\u5185\u5bb9\u304c\u5927\u304d\u304f\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u6700\u521d\u306b\u81ea\u5206\u306e\u30cb\u30fc\u30ba\u306b\u5408\u3063\u305f\u5c02\u9580\u5bb6\u3092\u9078\u3070\u306a\u3051\u308c\u3070\u3001\u5f8c\u3067\u300c\u6b32\u3057\u304b\u3063\u305f\u52a9\u8a00\u3092\u53d7\u3051\u3089\u308c\u306a\u304b\u3063\u305f\u300d\u300c\u7d50\u5c40\u5225\u306e\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u8cbb\u7528\u304c\u7121\u99c4\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u300d\u3068\u6094\u3084\u3080\u3053\u3068\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3053\u3067\u3053\u306e\u7ae0\u3067\u306f\u3001\u601d\u3044\u901a\u308a\u306e\u4f1a\u793e\u8a2d\u7acb\u3092\u9032\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308b\u305f\u3081\u3001\u300c\u8ce2\u3044\u4f1a\u793e\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u9078\u3073\u65b9\u300d\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305a\u77e5\u3063\u3066\u304a\u3044\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u306e\u304c\u3001\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u5c02\u9580\u5bb6\u306b\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e<span>4<\/span>\u7a2e\u985e\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u5f97\u610f\u5206\u91ce\u304c\u7570\u306a\u308b\u3068\u3044\u3046\u3053\u3068\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=\"1029\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-41.fw-min.png\" alt=\"\" class=\"wp-image-2023\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-41.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-41.fw-min-300x283.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-41.fw-min-1024x967.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-41.fw-min-768x725.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4e2d\u3067\u3082\u4f1a\u793e\u8a2d\u7acb\u306e\u969b\u5fc5\u9808\u3068\u306a\u308b\u300c\u767b\u8a18\u7533\u8acb\u4ee3\u884c\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u53f8\u6cd5\u66f8\u58eb\u3057\u304b\u3067\u304d\u307e\u305b\u3093\u3002<strong>\u8a2d\u7acb\u3060\u3051\u3057\u305f\u3044\u306a\u3089\u3001\u53f8\u6cd5\u66f8\u58eb\u306b\u4f9d\u983c\u3059\u3079\u304d\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u3001\u53f8\u6cd5\u66f8\u58eb\u3060\u3051\u306b\u4f9d\u983c\u3092\u3059\u308b\u3068\u3001\u4fdd\u967a\u3084\u7a0e\u91d1\u95a2\u4fc2\u306e\u624b\u7d9a\u304d\u306f\u81ea\u5206\u3067\u3084\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u300c\u66f8\u985e\u4f5c\u6210\u3084\u767b\u8a18\u624b\u7d9a\u304d\u3060\u3051\u3067\u306a\u304f\u3001\u8a2d\u7acb\u5f8c\u306e\u9762\u5012\u306a\u624b\u7d9a\u304d\u3082\u4ee3\u884c\u3057\u3066\u307b\u3057\u3044\u300d<\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u300c\u305d\u306e\u5f8c\u306e\u4e8b\u696d\u904b\u55b6\u3092\u6709\u5229\u306b\u9032\u3081\u308b\u305f\u3081\u306e\u9069\u5207\u306a\u7bc0\u7a0e\u65b9\u6cd5\u3082\u77e5\u308a\u305f\u3044\u300d<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u3072\u3068\u308a\u306e\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u7a0e\u7406\u58eb\u30fb\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u306a\u3069\u3082\u542b\u3081\u3066\u30c1\u30fc\u30e0\u3068\u3057\u3066\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u306e\u304c\u8ce2\u3044\u9078\u629e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7279\u306b\u7a0e\u7406\u58eb\u306e\u63d0\u4f9b\u3057\u3066\u3044\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408\u3001\u305d\u306e\u5f8c\u306e\u9867\u554f\u5951\u7d04\u3082\u30d1\u30c3\u30af\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3067\u3088\u308a\u304a\u5f97\u306b\u4f1a\u793e\u8a2d\u7acb\u3067\u304d\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5b9f\u969b\u306b\u3001\u8907\u96d1\u306a\u6cd5\u4eba\u6c7a\u7b97\u306e\u4f5c\u696d\u3092\u4ee3\u884c\u3057\u3066\u3082\u3089\u3048\u305f\u308a\u3001\u7bc0\u7a0e\u306b\u5f79\u7acb\u3064\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u3089\u308c\u305f\u308a\u3059\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u4e8b\u696d\u4e3b\u306e\u7d04\u534a\u6570\u306f\u7a0e\u7406\u58eb\u3068\u5951\u7d04\u3092\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=\"602\" height=\"623\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-42.fw-min.png\" alt=\"\" class=\"wp-image-2025\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-42.fw-min.png 602w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-42.fw-min-290x300.png 290w\" sizes=\"auto, (max-width: 602px) 100vw, 602px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u203b \u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306e\u5b9f\u65bd\u3057\u305f\u30a2\u30f3\u30b1\u30fc\u30c8\u3088\u308a<\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u306e\u4ee3\u884c\u3092\u4f9d\u983c\u3059\u308b\u306a\u3089\u3001\u7a0e\u7406\u58eb\u304c\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u306a\u304c\u3089\u63d0\u4f9b\u3057\u3066\u304f\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3073\u3001\u305d\u306e\u5f8c\u3082\u7d99\u7d9a\u7684\u306b\u7a0e\u52d9\u9762\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3082\u3089\u3046\u306e\u304c\u6700\u3082\u826f\u3044\u9078\u629e\u3060\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3053\u3067\u3053\u3053\u304b\u3089\u306f\u3001\u300c\u6cd5\u4eba\u8a2d\u7acb\u306e\u969b\u306b\u7a0e\u7406\u58eb\u3092\u9078\u3076\u3079\u304d\u7406\u7531\u300d\u3068\u300c\u6cd5\u4eba\u8a2d\u7acb\u3092\u4f9d\u983c\u3067\u304d\u308b\u7a0e\u7406\u58eb\u306e\u9078\u3073\u65b9\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-1. \u6cd5\u4eba\u8a2d\u7acb\u306e\u969b\u306b\u7a0e\u7406\u58eb\u3092\u9078\u3076\u3079\u304d\u7406\u7531<\/h3>\r\n\r\n\r\n\r\n<p>\u300c\u4f55\u3067\u3082\u3044\u3044\u304b\u3089\u305f\u3060\u6cd5\u4eba\u3092\u8a2d\u7acb\u3067\u304d\u308c\u3070\u3044\u3044\u300d\u3068\u3044\u3046\u3053\u3068\u306a\u3089\u3001\u3084\u308b\u3079\u304d\u3053\u3068\u306f\u66f8\u985e\u3092\u63c3\u3048\u3066\u5f79\u6240\u306b\u63d0\u51fa\u3059\u308b\u3060\u3051\u306a\u306e\u3067\u3001\u81ea\u5206\u3067\u7533\u8acb\u3057\u3066\u3082\u8ab0\u304b\u306b\u4f9d\u983c\u3057\u3066\u3082\u7d50\u679c\u306f\u540c\u3058\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u6cd5\u4eba\u3092\u4f5c\u308b\u969b\u306b\u306f\u3001\u6700\u521d\u306e\u6bb5\u968e\u3067\u304d\u3061\u3093\u3068\u8003\u3048\u3066\u5185\u5bb9\u3092\u6c7a\u3081\u3066\u304a\u304b\u306a\u3044\u3068\u3001<\/p>\r\n\r\n\r\n\r\n<p><strong>\u300c\u5f8c\u3067\u4f59\u8a08\u306a\u7a0e\u91d1\u3092\u652f\u6255\u3046\u306f\u3081\u306b\u306a\u308a\u640d\u3092\u3057\u3066\u3057\u307e\u3063\u305f\u300d<\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u300c\u601d\u3063\u305f\u3088\u3046\u306a\u4e8b\u696d\u5c55\u958b\u304c\u3067\u304d\u305a\u306b\u4ed6\u793e\u3068\u306e\u7af6\u4e89\u306b\u8ca0\u3051\u3066\u3057\u307e\u3063\u305f\u300d<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u3068\u3044\u3046\u4e8b\u614b\u306b\u9665\u308a\u3084\u3059\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u8a2d\u7acb\u306e\u6bb5\u968e\u304b\u3089\u7a0e\u7406\u58eb\u306e\u5c02\u9580\u77e5\u8b58\u306b\u983c\u3063\u3066\u6700\u9069\u306a\u9078\u629e\u3092\u3059\u308b\u3053\u3068\u304c\u3001\u975e\u5e38\u306b\u91cd\u8981\u306a\u306e\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u5b9f\u969b\u306b\u3001\u4f1a\u793e\u8a2d\u7acb\u6642\u306b\u3088\u304f\u3042\u308b\u7591\u554f\u306f\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u89e3\u6c7a\u3059\u308b\u3053\u3068\u304c\u3067\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>\u8a2d\u7acb\u6642\u306b\u3088\u304f\u3042\u308b\u7591\u554f<\/td>\r\n<td>\u7a0e\u7406\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u4f8b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u8cc7\u672c\u91d1\u3092\u3044\u304f\u3089\u306b\u3059\u308b\u3079\u304d\u304b\u308f\u304b\u3089\u306a\u3044<\/td>\r\n<td>\u4eca\u5f8c\u306e\u878d\u8cc7\u306e\u5fc5\u8981\u6027\u3082\u8003\u3048\u3066\u3001\u9069\u5207\u306a\u8cc7\u672c\u91d1\u984d\u3092\u63d0\u6848\u3057\u3066\u3082\u3089\u3048\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u3044\u3064\u4f1a\u793e\u8a2d\u7acb\u3059\u3079\u304d\u304b\u308f\u304b\u3089\u306a\u3044<\/td>\r\n<td>\u7e41\u5fd9\u671f\u3068\u6c7a\u7b97\u671f\u3092\u8003\u616e\u3057\u3066\u6700\u9069\u306a\u8a2d\u7acb\u65e5\u3092\u6c7a\u5b9a\u3067\u304d\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u4f1a\u793e\u6982\u8981\u3084\u5b9a\u6b3e\u304c\u9069\u5207\u304b\u5224\u65ad\u3067\u304d\u306a\u3044<\/td>\r\n<td>\u5f8c\u3067\u7bc0\u7a0e\u5bfe\u7b56\u3084\u8cc7\u91d1\u8abf\u9054\u306a\u3069\u306b\u60aa\u5f71\u97ff\u304c\u51fa\u306a\u3044\u3088\u3046\u3001\u76f8\u8ac7\u3057\u3066\u6c7a\u3081\u3089\u308c\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u6cd5\u4eba\u5316\u3059\u308b\u3068\u304d\u306e\u7bc0\u7a0e\u5bfe\u7b56\u3084\u6ce8\u610f\u70b9\u304c\u308f\u304b\u3089\u306a\u3044<\/td>\r\n<td>\u696d\u7a2e\u3084\u4eca\u5f8c\u306e\u5c55\u671b\u306a\u3069\u3092\u8e0f\u307e\u3048\u305f\u3001\u6700\u9069\u306a\u7bc0\u7a0e\u5bfe\u7b56\u3092\u6559\u3048\u3066\u3082\u3089\u3048\u308b<\/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\u306f\u300c\u8a2d\u7acb\u3059\u308c\u3070\u305d\u308c\u3067\u7d42\u308f\u308a\u300d\u3068\u3044\u3046\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a2d\u7acb\u5f8c\u306b\u640d\u3092\u3057\u306a\u3044\u305f\u3081\u306e\u52a9\u8a00\u3092\u53d7\u3051\u3089\u308c\u308b\u3068\u3044\u3046\u70b9\u3067\u3001\u8a2d\u7acb\u3092\u4ee3\u884c\u3057\u3066\u3082\u3089\u3046\u6bb5\u968e\u304b\u3089\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u306e\u304c\u8ce2\u3044\u9078\u629e\u3060\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-2. \u6cd5\u4eba\u8a2d\u7acb\u3092\u4f9d\u983c\u3067\u304d\u308b\u7a0e\u7406\u58eb\u306e\u9078\u3073\u65b9<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u9577\u671f\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u8003\u3048\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u300c\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3068\u304d\u306b\u306f\u7a0e\u7406\u58eb\u306b\u983c\u3080\u306e\u304c\u6700\u3082\u826f\u3044\u300d\u3068\u3044\u3046\u3053\u3068\u306f\u304a\u5206\u304b\u308a\u3044\u305f\u3060\u3051\u305f\u3068\u601d\u3044\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3053\u3067\u6b21\u306f\u300c\u305d\u306e\u4e2d\u3067\u3082\u3069\u3093\u306a\u7a0e\u7406\u58eb\u3092\u9078\u3076\u306e\u304c\u6b63\u3057\u3044\u306e\u304b\u300d\u3068\u3044\u3046\u70b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u4f1a\u793e\u8a2d\u7acb\u3092\u4ee3\u884c\u3057\u3066\u304f\u308c\u308b\u7a0e\u7406\u58eb\u3092\u9078\u3076\u6642\u306b\u6c17\u3092\u4ed8\u3051\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u4ee5\u4e0b\u306e<span>5<\/span>\u70b9\u3067\u3059\u3002<\/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>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u304d\u306e\u30dd\u30a4\u30f3\u30c8<span>5<\/span>\u3064<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>1.\u66f8\u985e\u4f5c\u6210\u304b\u3089\u7533\u8acb\u624b\u7d9a\u304d\u307e\u3067\u4e38\u6295\u3052\u3067\u304d\u308b<br \/>2.\u63d0\u4f9b\u30b5\u30fc\u30d3\u30b9\u3084\u8cbb\u7528\u304c\u660e\u78ba\u306b\u63d0\u793a\u3055\u308c\u3066\u3044\u308b<br \/>3.\u8a2d\u7acb\u6642\u306b\u5229\u7528\u3067\u304d\u308b\u52a9\u6210\u91d1\u3084\u88dc\u52a9\u91d1\u306b\u7cbe\u901a\u3057\u3066\u3044\u308b<br \/>4.\u4f1a\u793e\u8a2d\u7acb\u306e\u5b9f\u7e3e\u304c\u8c4a\u5bcc\u3067\u3042\u308b 5. \u554f\u3044\u5408\u308f\u305b\u306b\u8fc5\u901f\u304b\u3064\u4e01\u5be7\u306b\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u7279\u306b\u300c<span>1. <\/span>\u66f8\u985e\u4f5c\u6210\u304b\u3089\u7533\u8acb\u624b\u7d9a\u304d\u307e\u3067\u4e38\u6295\u3052\u3067\u304d\u308b\u300d\u3068\u300c<span>2. <\/span>\u63d0\u4f9b\u30b5\u30fc\u30d3\u30b9\u3084\u8cbb\u7528\u304c\u660e\u78ba\u306b\u63d0\u793a\u3055\u308c\u3066\u3044\u308b\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u3093\u306a\u306e\u5f53\u305f\u308a\u524d\u306a\u3093\u3058\u3083\u306a\u3044\u306e\uff1f\u3068\u601d\u3046\u4eba\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u5b9f\u306f\u305d\u3046\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306a\u3069\u3067\u8abf\u3079\u3066\u51fa\u3066\u304f\u308b\u4f1a\u793e\u8a2d\u7acb\u30b5\u30fc\u30d3\u30b9\u306e\u4e2d\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3082\u5b58\u5728\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>\u9078\u3076\u3079\u304d\u3067\u306a\u3044\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u4f8b<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb\u683c\u5b89\u306e\u3088\u3046\u306b\u898b\u3048\u308b\u304c\u3001\u5b9f\u306f\u66f8\u985e\u4f5c\u6210\u3057\u304b\u624b\u4f1d\u3063\u3066\u3082\u3089\u3048\u306a\u3044\u305f\u3081\u7d50\u5c40\u6cd5\u52d9\u5c40\u3078\u306f\u81ea\u5206\u3067\u884c\u304b\u306a\u3044\u3068\u3044\u3051\u306a\u3044<br \/>\u30fb\u5168\u3066\u4ee3\u884c\u3057\u3066\u3082\u3089\u3048\u308b\u3088\u3046\u306a\u5ba3\u4f1d\u6587\u53e5\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u306b\u3001\u5b9f\u969b\u306f\u8a2d\u7acb\u5f8c\u306e\u7a0e\u52d9\u7f72\u3084\u5e74\u91d1\u4e8b\u52d9\u6240\u3078\u306e\u624b\u7d9a\u304d\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u542b\u307e\u308c\u3066\u3044\u306a\u3044<\/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\u4e00\u5ea6\u5931\u6557\u3059\u308b\u3068\u5185\u5bb9\u3092\u5909\u66f4\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u306b\u3082\u307e\u305f\u4f59\u8a08\u306a\u6642\u9593\u3068\u304a\u91d1\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u300c\u4f1a\u793e\u8a2d\u7acb\u306b\u4f34\u3046\u9762\u5012\u306a\u624b\u7d9a\u304d\u3092\u5168\u3066\u4ee3\u884c\u3057\u3066\u304f\u308c\u308b\u300d\u300c\u305d\u306e\u65e8\u304c<span>Web<\/span>\u30b5\u30a4\u30c8\u306a\u3069\u306b\u660e\u78ba\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u70b9\u3092\u30af\u30ea\u30a2\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u3053\u3068\u304c\u975e\u5e38\u306b\u91cd\u8981\u3060\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">6. \u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u306a\u3089\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u304a\u4efb\u305b\u304f\u3060\u3055\u3044<\/h2>\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\/Co.-Ltd.-Limited-liability-company-36.fw-min.png\" alt=\"\" class=\"wp-image-1951\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Co.-Ltd.-Limited-liability-company-36.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Co.-Ltd.-Limited-liability-company-36.fw-min-300x181.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Co.-Ltd.-Limited-liability-company-36.fw-min-1024x618.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Co.-Ltd.-Limited-liability-company-36.fw-min-768x464.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306a\u3089\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u4f1a\u793e\u8a2d\u7acb\u30b5\u30fc\u30d3\u30b9\u306b\u304a\u4efb\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5f53\u6cd5\u4eba\u306f\u3001\u56fd\u5185\u62e0\u70b9\u3001\u56fd\u5185\u8077\u54e1\u6570\u5171\u306b\u696d\u754c<span>1<\/span>\u4f4d\u3067\u3042\u308a\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u5b9f\u7e3e\u3082\u8c4a\u5bcc\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3042\u306a\u305f\u306e\u4e8b\u696d\u304c\u6709\u5229\u306b\u904b\u3076\u3088\u3046\u306a\u5185\u5bb9\u306e\u4f1a\u793e\u8a2d\u7acb\u3092\u5b9f\u73fe\u3055\u305b\u305f\u4e0a\u3067\u3001\u305d\u306e\u5f8c\u3082\u7a0e\u91d1\u3084\u6c7a\u7b97\u306e\u9762\u3067\u56f0\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u4f34\u8d70\u3057\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u5f53\u6cd5\u4eba\u3092\u9078\u3076\u3079\u304d<span>3<\/span>\u3064\u306e\u7406\u7531\u306f\u4ee5\u4e0b\u306e\u901a\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=\"571\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-43.fw-min.png\" alt=\"\" class=\"wp-image-2026\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-43.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-43.fw-min-300x157.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-43.fw-min-1024x536.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-43.fw-min-768x402.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">6-1. \u9762\u5012\u306a\u624b\u7d9a\u304d\u3092\u4e38\u3054\u3068\u4ee3\u884c\u3057\u307e\u3059<\/h3>\r\n\r\n\r\n\r\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u5b9a\u6b3e\u4f5c\u6210\u304b\u3089\u767b\u8a18\u307e\u3067<strong>\u4f1a\u793e\u8a2d\u7acb\u306b\u95a2\u9023\u3059\u308b\u624b\u7d9a\u304d\u3092\u4e38\u3054\u3068\u4ee3\u884c<\/strong>\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e16\u306e\u4e2d\u306b\u306f\u3001\u300c\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u300d\u3092\u8b33\u3063\u3066\u3044\u3066\u3082\u3001\u5b9f\u306f\u4e00\u90e8\u5206\u3057\u304b\u624b\u4f1d\u3063\u3066\u3082\u3089\u3048\u306a\u3044\u3001\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u3046\u3059\u308b\u3068\u7d50\u5c40\u81ea\u5206\u306e\u624b\u9593\u304c\u5897\u3048\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u5f53\u6cd5\u4eba\u3067\u306f\u300c\u5fd9\u3057\u3044\u8a2d\u7acb\u6642\u306e\u624b\u9593\u3092\u3067\u304d\u308b\u3060\u3051\u6e1b\u3089\u3059\u3053\u3068\u3067\u3001\u304a\u5ba2\u69d8\u304c\u672c\u696d\u306b\u96c6\u4e2d\u3067\u304d\u308b\u74b0\u5883\u3092\u4f5c\u308a\u305f\u3044\u300d\u3068\u3044\u3046\u60f3\u3044\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u9762\u5012\u306a\u624b\u7d9a\u304d\u3092\u5168\u3066\u5f15\u304d\u53d7\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9\u3068\u306e\u6bd4\u8f03\u3011<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"1204\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-44.fw-min.png\" alt=\"\" class=\"wp-image-2027\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-44.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-44.fw-min-272x300.png 272w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-44.fw-min-927x1024.png 927w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-44.fw-min-768x848.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u300c\u4f1a\u793e\u8a2d\u7acb\u306e\u624b\u7d9a\u304d\u306b\u6642\u9593\u3092\u3068\u3089\u308c\u3066\u3001\u672c\u696d\u304c\u304a\u308d\u305d\u304b\u306b\u306a\u308b\u306e\u306f\u907f\u3051\u305f\u3044\u300d\u3068\u304a\u8003\u3048\u3067\u3042\u308c\u3070\u3001\u8a2d\u7acb\u306b\u95a2\u308f\u308b\u624b\u7d9a\u304d\u3092\u4e38\u3054\u3068\u4f9d\u983c\u3067\u304d\u308b\u5f53\u6cd5\u4eba\u3092\u304a\u9078\u3073\u3044\u305f\u3060\u304f\u306e\u304c\u304a\u3059\u3059\u3081\u306a\u306e\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">6-2. \u900f\u660e\u6027\u306e\u9ad8\u3044\u6599\u91d1\u4f53\u7cfb\u3060\u304b\u3089\u5b89\u5fc3\u3057\u3066\u304a\u9078\u3073\u9802\u3051\u307e\u3059<\/h3>\r\n\r\n\r\n\r\n<p><strong>2<\/strong><strong>\u3064\u76ee\u306e\u7406\u7531\u306f\u300c\u6599\u91d1\u4f53\u7cfb\u304c\u900f\u660e\u3067\u3042\u308b\u305f\u3081\u3001\u5b89\u5fc3\u3057\u3066\u304a\u9078\u3073\u3044\u305f\u3060\u3051\u308b\u300d\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u5f53\u6cd5\u4eba\u306e\u300c\u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc\u300d\u3067\u682a\u5f0f\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306e\u6599\u91d1\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"841\" height=\"669\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-45.fw-min.png\" alt=\"\" class=\"wp-image-2028\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-45.fw-min.png 841w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-45.fw-min-300x239.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-45.fw-min-768x611.png 768w\" sizes=\"auto, (max-width: 841px) 100vw, 841px\" \/><\/figure>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"837\" height=\"671\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-46.fw-min.png\" alt=\"\" class=\"wp-image-2029\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-46.fw-min.png 837w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-46.fw-min-300x241.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Sole-proprietor-corporation-Difference-46.fw-min-768x616.png 768w\" sizes=\"auto, (max-width: 837px) 100vw, 837px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u305d\u306e\u5f8c\u306e\u7a0e\u7406\u58eb\u9867\u554f\u5951\u7d04\u304c\u30bb\u30c3\u30c8\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3067\u7279\u5225\u5272\u5f15\u304c\u5165\u308b\u305f\u3081\u3001\u4f55\u3068<strong>\u81ea\u5206\u3067\u8a2d\u7acb\u3059\u308b\u3088\u308a\u3082\u5b89\u304f\u306a\u308b<\/strong>\u3068\u3044\u3046\u30b7\u30b9\u30c6\u30e0\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u6599\u91d1\u306e\u4e2d\u306b\u306f<strong>\u4f1a\u793e\u8a2d\u7acb\u306b\u5fc5\u8981\u306a\u7a0e\u91d1\u306a\u3069\u306e\u8cbb\u7528\u3082\u5168\u3066\u542b\u307e\u308c\u3066\u3044\u308b<\/strong>\u305f\u3081\u3001\u5f8c\u304b\u3089\u60f3\u5b9a\u5916\u306e\u51fa\u8cbb\u306b\u82e6\u3057\u3080\u3068\u3044\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e16\u306e\u4e2d\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u4e2d\u306b\u306f\u3001\u4e0a\u8a18\u306e\u300c\u5b9a\u6b3e\u8a8d\u8a3c\u5370\u7d19\u4ee3\u3001\u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599\u3001\u767b\u9332\u514d\u8a31\u7a0e\u300d\u306a\u3069\u3092\u542b\u3081\u305a\u306b\u6599\u91d1\u3092\u63d0\u793a\u3059\u308b\u3053\u3068\u3067\u3001\u4ed6\u793e\u3088\u308a\u3082\u4fa1\u683c\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u308b\u304b\u306e\u3088\u3046\u306b\u898b\u305b\u3066\u3044\u308b\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c<span>1<\/span>\u4e07\u5186\u672a\u6e80\u3067\u4f1a\u793e\u8a2d\u7acb\u3092\u4ee3\u884c\u3067\u304d\u308b\u300d\u3068\u3044\u3046\u5ba3\u4f1d\u6587\u53e5\u306b\u9b45\u304b\u308c\u3066\u5951\u7d04\u3057\u305f\u3082\u306e\u306e\u3001\u5b9f\u969b\u306f\u305d\u306e\u624b\u6570\u6599\u4ee5\u5916\u306b<span>19<\/span>\u4e07\u5186\u307b\u3069\u306e\u8cbb\u7528\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u3092\u5f8c\u304b\u3089\u77e5\u308a\u3001\u300c\u5b89\u304f\u3066\u9b45\u529b\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u306b\u898b\u3048\u305f\u3051\u3069\u305d\u3046\u3067\u306f\u306a\u304b\u3063\u305f<span>\u2026<\/span>\u300d\u3068\u6094\u3084\u3080\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u304a\u5ba2\u69d8\u306b\u4f59\u8a08\u306a\u4e0d\u6e80\u3092\u611f\u3058\u3066\u3082\u3089\u3044\u305f\u304f\u306a\u3044\u305f\u3081\u3001\u305d\u3046\u3044\u3063\u305f\u4e0d\u8aa0\u5b9f\u306a\u6599\u91d1\u8aac\u660e\u306f\u884c\u3044\u307e\u305b\u3093\u3002\u5b89\u5fc3\u3057\u3066\u304a\u9078\u3073\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span>6-3. <\/span>\u00a0\u4f1a\u793e\u8a2d\u7acb\u306e\u5b9f\u7e3e\u306f\u306a\u3093\u3068<span>2<\/span>\u4e07\u4ef6\uff01\u30d7\u30ed\u306e\u8996\u70b9\u3067\u7bc0\u7a0e\u3092\u8e0f\u307e\u3048\u305f\u8a2d\u7acb\u3092\u30b5\u30dd\u30fc\u30c8<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u79c1\u305f\u3061\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u7d2f\u8a08\u300c<span>2<\/span>\u4e07\u4ef6\u4ee5\u4e0a\u300d\u3082\u306e\u4f1a\u793e\u8a2d\u7acb\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304d\u305f\u5b9f\u7e3e\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u69d8\u3005\u306a\u696d\u7a2e\u306e\u304a\u5ba2\u69d8\u306e\u4f1a\u793e\u8a2d\u7acb\u3092\u304a\u624b\u4f1d\u3044\u3057\u3066\u304d\u307e\u3057\u305f\u306e\u3067\u3001\u304a\u5ba2\u69d8\u305d\u308c\u305e\u308c\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u6700\u9069\u306a\u5185\u5bb9\u306e\u4f1a\u793e\u8a2d\u7acb\u3092\u3054\u63d0\u6848\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\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=\"575\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Co.-Ltd.-Limited-liability-company-38.fw-min.png\" alt=\"\" class=\"wp-image-1953\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Co.-Ltd.-Limited-liability-company-38.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Co.-Ltd.-Limited-liability-company-38.fw-min-300x158.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Co.-Ltd.-Limited-liability-company-38.fw-min-1024x540.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Co.-Ltd.-Limited-liability-company-38.fw-min-768x405.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>\u5b9f\u969b\u306b\u305d\u306e\u5206\u91ce\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u7d4c\u9a13\u304c\u306a\u3044\u3068\u3001\u305d\u308c\u305e\u308c\u306e\u696d\u754c\u4e8b\u60c5\u3084\u3001\u8a2d\u7acb\u306e\u969b\u306b\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306a\u3069\u306f\u3001\u3042\u307e\u308a\u308f\u304b\u3089\u306a\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u81ea\u5206\u306e\u696d\u754c\u306b\u3064\u3044\u3066\u306e\u77e5\u8b58\u304c\u6d45\u3044\u4ee3\u884c\u5148\u306b\u304a\u9858\u3044\u3059\u308b\u3088\u308a\u3082\u3001\u591a\u304f\u306e\u5206\u91ce\u3067\u5b9f\u7e3e\u304c\u3042\u308b\u4ee3\u884c\u5148\u306b\u4efb\u305b\u308b\u307b\u3046\u304c\u5b89\u5fc3\u3067\u3059\u3088\u306d\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u5f53\u6cd5\u4eba\u306a\u3089\u3001\u69d8\u3005\u306a\u696d\u7a2e\u306e\u304a\u5ba2\u69d8\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304d\u305f\u7d4c\u9a13\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3042\u306a\u305f\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3084\u8003\u616e\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u304d\u3061\u3093\u3068\u6291\u3048\u3066\u30a2\u30c9\u30d0\u30a4\u30b9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u81ea\u5206\u306b\u3074\u3063\u305f\u308a\u306e\u4f1a\u793e\u8a2d\u7acb\u3092\u63d0\u6848\u3057\u3066\u307b\u3057\u3044\u300d\u300c\u7d4c\u9a13\u3068\u5b9f\u7e3e\u306e\u3042\u308b\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u5b9f\u7e3e\u8c4a\u5bcc\u306a\u30d7\u30ed\u304c\u63c3\u3046\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u305c\u3072\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">7.\u307e\u3068\u3081<\/h2>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u9055\u3044\u300d\u3068\u3057\u3066\u4ee5\u4e0b\u306e<span>12<\/span>\u9805\u76ee\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u9055\u3044\u3011<\/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>\u6bd4\u8f03\u9805\u76ee<\/td>\r\n<td>\u500b\u4eba\u4e8b\u696d\u4e3b<\/td>\r\n<td>\u6cd5\u4eba<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>1. \u7a0e\u91d1<\/td>\r\n<td>\u6240\u5f97\u7a0e\uff08\u6700\u5927\u7a0e\u7387\u304c<span>45<\/span>\uff05\u306b\u306a\u308b\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308b<\/td>\r\n<td>\u6cd5\u4eba\u7a0e\uff08\u6700\u5927\u7a0e\u7387\u306f<span>23.2<\/span>\uff05\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>2. \u7d4c\u8cbb\u306e\u7bc4\u56f2<\/td>\r\n<td>\u6cd5\u4eba\u3068\u6bd4\u3079\u308b\u3068\u7d4c\u8cbb\u306b\u306a\u308b\u7bc4\u56f2\u304c\u72ed\u3044<\/td>\r\n<td>\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u7bc4\u56f2\u304c\u5e83\u3044<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>3. \u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u7fa9\u52d9<\/td>\r\n<td>\u306a\u3044\uff08\u5f93\u696d\u54e1<span>5<\/span>\u4eba\u672a\u6e80\u306e\u5834\u5408\uff09<\/td>\r\n<td>\u3042\u308a<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>4. \u793e\u4f1a\u7684\u4fe1\u7528\u529b<\/td>\r\n<td>\u5c0f\u3055\u3044<\/td>\r\n<td>\u5927\u304d\u3044<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>5. \u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5<\/td>\r\n<td>\u5c0f\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u306b\u9650\u3089\u308c\u308b<\/td>\r\n<td>\u682a\u5f0f\u3084\u50b5\u5238\u306a\u3069\u5927\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u304c\u53ef\u80fd<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>6. \u8cac\u4efb\u7bc4\u56f2<\/td>\r\n<td>\u7121\u9650\u8cac\u4efb<\/td>\r\n<td>\u6709\u9650\u8cac\u4efb<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>7. \u8d64\u5b57\u3092\u7e70\u8d8a\u3067\u304d\u308b\u671f\u9593<\/td>\r\n<td>3\u5e74<\/td>\r\n<td>10\u5e74<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>8. \u4e8b\u696d\u958b\u59cb\u6642\u306e\u624b\u7d9a\u304d<\/td>\r\n<td>\u958b\u696d\u5c4a\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u3060\u3051<\/td>\r\n<td>\u6cd5\u52d9\u5c40\u3078\u306e\u767b\u8a18\u304c\u5fc5\u8981\u3067\u624b\u7d9a\u304d\u306f\u7169\u96d1<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>9. \u4e8b\u696d\u958b\u59cb\u306b\u304b\u304b\u308b\u8cbb\u7528<\/td>\r\n<td>\u7121\u6599<\/td>\r\n<td>\u682a\u5f0f\u4f1a\u793e\u306f\u7d04<span>22<\/span>\u4e07\u5186\u3001\u5408\u540c\u4f1a\u793e\u306f\u7d04<span>10<\/span>\u4e07\u5186\u304b\u304b\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>10. \u4e8b\u696d\u7dad\u6301\u306e\u8cbb\u7528<\/td>\r\n<td>\u7279\u306b\u306a\u3057<\/td>\r\n<td>\u30fb\u8d64\u5b57\u3067\u30827\u4e07\u5186\u306e\u6cd5\u4eba\u7a0e\u304c\u304b\u304b\u308b<br \/>\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u4f01\u696d\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>11. \u4e8b\u696d\u306e\u5ec3\u6b62<\/td>\r\n<td>\u5c4a\u51fa\u3092\u63d0\u51fa\u3059\u308b\u3060\u3051<\/td>\r\n<td>\u6cd5\u52d9\u5c40\u3084\u7a0e\u52d9\u7f72\u7b49\u306e\u5c4a\u51fa\u3084\u516c\u544a\u304c\u5fc5\u8981\uff08\u5c11\u306a\u304f\u3068\u3082<span>8<\/span>\u4e07\u5186\u7a0b\u5ea6\u304b\u304b\u308b\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>12. \u4e8b\u696d\u627f\u7d99\u306e\u3057\u3084\u3059\u3055<\/td>\r\n<td>\u3057\u306b\u304f\u3044<\/td>\r\n<td>\u3057\u3084\u3059\u3044<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u305d\u3057\u3066\u3001\u6cd5\u4eba\u5316\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u4eba\u3068\u3057\u306a\u3044\u4eba\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<figure 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