{"id":2032,"date":"2023-08-09T16:41:50","date_gmt":"2023-08-09T07:41:50","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=2032"},"modified":"2024-10-30T18:59:35","modified_gmt":"2024-10-30T09:59:35","slug":"civilservant-company-formation","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/civilservant-company-formation","title":{"rendered":"\u516c\u52d9\u54e1\u3082\u4f1a\u793e\u8a2d\u7acb\u3067\u304d\u308b\uff013\u3064\u306e\u5b9f\u4f8b\u3001\u3042\u306a\u305f\u306b\u5408\u3063\u305f\u8a2d\u7acb\u65b9\u6cd5\u3092\u7d39\u4ecb"},"content":{"rendered":"\n<p>\u300c\u516c\u52d9\u54e1\u3060\u304b\u3089\u3001\u4f1a\u793e\u8a2d\u7acb\u306a\u3093\u3066\u3067\u304d\u306a\u3044\u3088\u306d<span>\u2026<\/span>\uff1f\u300d<\/p>\n\n\n\n<p>\u300c\u516c\u52d9\u54e1\u3092\u7d9a\u3051\u306a\u304c\u3089\u3001\u4f1a\u793e\u8a2d\u7acb\u3067\u304d\u308b\u65b9\u6cd5\u304c\u3042\u308b\u306a\u3089\u3001\u77e5\u308a\u305f\u3044\uff01\u300d<\/p>\n\n\n\n<p>\u516c\u52d9\u54e1\u306b\u306f\u6cd5\u5f8b\u4e0a\u300c\u526f\u696d\u7981\u6b62\u898f\u5b9a\u300d\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u57fa\u672c\u7684\u306b\u306f\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u306f\u8a31\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u516c\u52d9\u54e1\u306a\u3089\u8ab0\u3057\u3082\u304c\u3001\u305d\u306e\u4e8b\u5b9f\u3092\u30a4\u30e4\u3068\u3044\u3046\u307b\u3069\u77e5\u3063\u3066\u3044\u308b\u304b\u3089\u3053\u305d\u3001\u6700\u521d\u304b\u3089\u5922\u3092\u307f\u308b\u3053\u3068\u3059\u3089\u3042\u304d\u3089\u3081\u3066\u3044\u308b\u65b9\u3082\u3001\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u5b9f\u969b\u306b\u306f\u3001<strong>\u6cd5\u4eba\u306e\u7a2e\u985e\u3084\u696d\u7a2e\u3001\u5831\u916c\u306e\u6709\u7121\u3068\u3044\u3063\u305f\u6761\u4ef6\u306b\u3088\u3063\u3066\u3001\u526f\u696d\u3084\u4f1a\u793e\u8a2d\u7acb\u304c\u8a31\u53ef\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059<\/strong>\u3002\u3055\u3089\u306b\u8fd1\u5e74\u3067\u306f\u3001\u793e\u4f1a\u5168\u4f53\u306e\u6642\u6d41\u304b\u3089\u3001\u516c\u52d9\u54e1\u3067\u3082\u517c\u696d\u3084\u526f\u696d\u3092\u89e3\u7981\u3001\u4fc3\u9032\u3059\u308b\u52d5\u304d\u304c\u51fa\u3066\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u516c\u52d9\u54e1\u306e\u4f1a\u793e\u8a2d\u7acb\u306b\u3064\u3044\u3066\u3001\u300c\u5b9f\u969b\u306e\u3068\u3053\u308d\u3001\u53ef\u80fd\u306a\u306e\u304b\u300d\u300c\u3069\u3093\u306a\u65b9\u6cd5\u304c\u3042\u308b\u306e\u304b\u300d\u306b\u30b9\u30dd\u30c3\u30c8\u3092\u5f53\u3066\u3066\u3001\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u516c\u52d9\u54e1\u304c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b<span>2<\/span>\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u30fb\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u5f97\u3066\u8a2d\u7acb\u3059\u308b<br>\u30fb\u5bb6\u65cf\u540d\u7fa9\u3067\u8a2d\u7acb\u3059\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u305d\u308c\u305e\u308c\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>&nbsp;<\/strong><\/td><td><strong>\u30e1\u30ea\u30c3\u30c8<\/strong><\/td><td><strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/td><\/tr><tr><td><strong>\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u5f97\u3066\u8a2d\u7acb\u3059\u308b<\/strong><\/td><td>\u30fb\u6b63\u3005\u5802\u3005\u6d3b\u52d5\u3067\u304d\u308b<br>\u30fb\u5468\u56f2\u306e\u7406\u89e3\u3092\u5f97\u3084\u3059\u3044<br>\u30fb\u672c\u696d\u3068\u526f\u696d\u3092\u4e21\u7acb\u3055\u305b\u3084\u3059\u3044<\/td><td>\u30fb\u8a31\u53ef\u304c\u53d6\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b<br>\u30fb\u8a31\u53ef\u3092\u53d6\u308b\u306e\u306b\u3042\u308b\u7a0b\u5ea6\u306e\u6642\u9593\u304c\u304b\u304b\u308b<br>\u30fb\u696d\u7a2e\u3084\u6642\u9593\u3001\u5831\u916c\u306b\u5236\u9650\u304c\u3042\u308b<\/td><\/tr><tr><td><strong>\u5bb6\u65cf\u540d\u7fa9\u3067\u8a2d\u7acb\u3059\u308b<\/strong><\/td><td>\u30fb\u696d\u7a2e\u3084\u6642\u9593\u3001\u5831\u916c\u306e\u5236\u9650\u304c\u306a\u3044<br>\u30fb\u3059\u3050\u306b\u3067\u3082\u52d5\u3051\u308b<\/td><td>\u30fb\u96a0\u3057\u901a\u3055\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044<br>\u30fb\u51e6\u5206\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u7d50\u5c40\u306f\u3001\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u5f97\u308b\u304b\u3001\u5f97\u305a\u306b\u6d3b\u52d5\u3059\u308b\u304b\u306e<span>2<\/span>\u3064\u306b<span>1<\/span>\u3064<\/strong>\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><strong>\u307e\u305a\u306f\u3001\u6b63\u653b\u6cd5\u3068\u3057\u3066\u3001\u8a31\u53ef\u3092\u5f97\u308b\u9053\u3092\u63a2\u308a\u3001\u7121\u7406\u305d\u3046\u3067\u3042\u308c\u3070\u3001\u8a31\u53ef\u3092\u53d6\u308b\u306e\u306f\u3042\u304d\u3089\u3081\u3066\u3001\u5bb6\u65cf\u540d\u7fa9\u3067\u306e\u8a2d\u7acb<\/strong>\u3092\u8003\u3048\u3066\u307f\u3066\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u5b9f\u969b\u306b\u3001\u8077\u5834\u306e\u8a31\u53ef\u304c\u5f97\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306e\u696d\u7a2e\u3084\u696d\u52d9\u5185\u5bb9\u3001\u52e4\u52d9\u5148\u306e\u30eb\u30fc\u30eb\u3001\u4e0a\u53f8\u306e\u8003\u3048\u65b9\u3084\u8077\u5834\u306e\u96f0\u56f2\u6c17\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305a\u306f\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u3001\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u304c\u5f97\u3089\u308c\u305d\u3046\u304b\u3069\u3046\u304b\u3001\u63a2\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"513\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-02.fw-min.png\" alt=\"\" class=\"wp-image-2037\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-02.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-02.fw-min-300x141.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-02.fw-min-1024x482.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-02.fw-min-768x361.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3080\u3068\u3001\u516c\u52d9\u54e1\u306e\u4f1a\u793e\u8a2d\u7acb\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3080\u3068\u5206\u304b\u308b\u3053\u3068<\/strong><\/td><\/tr><tr><td>\u30fb\u516c\u52d9\u54e1\u304c\u4f1a\u793e\u8a2d\u7acb\u3057\u305f3\u3064\u306e\u5b9f\u4f8b<br>\u30fb\u516c\u52d9\u54e1\u304c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u305f\u3081\u306e2\u3064\u306e\u65b9\u6cd5<br>\u30fb\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u304c\u53d6\u308c\u308b\u304b\u78ba\u8a8d\u3059\u308b3\u3064\u306e\u30b9\u30c6\u30c3\u30d7<br>\u30fb\u5bb6\u65cf\u540d\u7fa9\u3067\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u516c\u52d9\u54e1\u304c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306b\u306f\u3069\u3046\u3044\u3046\u65b9\u6cd5\u304c\u3042\u308b\u306e\u304b\u3001\u81ea\u5206\u306b\u5411\u3044\u3066\u3044\u308b\u306e\u306f\u3069\u306e\u65b9\u6cd5\u306a\u306e\u304b\u3001\u307e\u305f\u3001\u81ea\u5206\u306e\u6240\u5c5e\u5148\u3067\u8a31\u53ef\u304c\u53d6\u308c\u308b\u304b\u78ba\u8a8d\u3059\u308b\u306b\u306f\u3001\u3069\u3046\u3057\u305f\u3089\u3044\u3044\u306e\u304b\u3092\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u516c\u52d9\u54e1\u3068\u3057\u3066\u50cd\u3044\u3066\u3044\u3066\u3001\u4f1a\u793e\u8a2d\u7acb\u3092\u8003\u3048\u3066\u3044\u308b\u65b9\u306f\u3001\u305c\u3072\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3081\u3070\u3001\u81ea\u5206\u304c\u4eca\u5f8c\u3001\u3069\u3046\u3044\u3046\u9078\u629e\u3092\u3059\u3079\u304d\u306a\u306e\u304b\u3001\u5177\u4f53\u7684\u306b\u30a4\u30e1\u30fc\u30b8\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1.\u3010<span>3<\/span>\u3064\u306e\u5b9f\u4f8b\u3092\u7d39\u4ecb\uff01\u3011\u516c\u52d9\u54e1\u3067\u3082\u4f1a\u793e\u8a2d\u7acb\u3067\u304d\u308b<\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"727\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-03.fw-min.png\" alt=\"\" class=\"wp-image-2038\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-03.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-03.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-03.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-03.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-03.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-03.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p>\u516c\u52d9\u54e1\u3067\u3082\u4f1a\u793e\u8a2d\u7acb\u3057\u305f\u5b9f\u4f8b\u306f\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3082\u3001<strong>\u8077\u5834\u306b\u8a31\u53ef\u3092\u5f97\u305f\u3046\u3048\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3066\u3044\u308b\u4f8b<\/strong>\u304c\u3001\u6570\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306f\u305d\u306e\u5b9f\u4f8b\u306e\u4e2d\u304b\u3089\u3001\u5f8c\u307b\u3069\u300c<span><a href=\"#a1\">6.\u516c\u52d9\u54e1\u304c\u8a31\u53ef\u3092\u53d6\u3063\u3066\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f3\u3064\u306e\u5b9f\u4f8b\u3092\u7d39\u4ecb<\/a><\/span>\u300d\u3067\u304f\u308f\u3057\u304f\u7d39\u4ecb\u3059\u308b\u3001<span>3<\/span>\u3064\u306e\u4e8b\u4f8b\u306e\u6982\u8981\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"615\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-04.fw-min.png\" alt=\"\" class=\"wp-image-2039\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-04.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-04.fw-min-300x169.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-04.fw-min-1024x578.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-04.fw-min-768x433.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"613\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-05.fw-min.png\" alt=\"\" class=\"wp-image-2040\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-05.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-05.fw-min-300x169.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-05.fw-min-1024x576.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-05.fw-min-768x432.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"621\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-06.fw-min.png\" alt=\"\" class=\"wp-image-2041\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-06.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-06.fw-min-300x171.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-06.fw-min-1024x583.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-06.fw-min-768x438.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p>\u4e8b\u4f8b\u306b\u3064\u3044\u3066\u3001\u3088\u308a\u304f\u308f\u3057\u304f\u77e5\u308a\u305f\u3044\u5834\u5408\u306b\u306f\u300c<span><a href=\"#a1\">6.\u516c\u52d9\u54e1\u304c\u8a31\u53ef\u3092\u53d6\u3063\u3066\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f3\u3064\u306e\u5b9f\u4f8b\u3092\u7d39\u4ecb<\/a><\/span>\u300d\u304b\u5404\u6cd5\u4eba\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u5168\u56fd\u5404\u5730\u306e\u81ea\u6cbb\u4f53\u3067\u50cd\u304f\u516c\u52d9\u54e1\u304c\u3001\u3055\u307e\u3056\u307e\u306a\u4e8b\u696d\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u4f8b\u306b\u6319\u3052\u305f<span>3<\/span>\u7d44\u3060\u3051\u3067\u3082\u3001\u4f1a\u793e\uff08\u6cd5\u4eba\uff09\u306e\u7a2e\u985e\u304c<span>NPO<\/span>\u6cd5\u4eba\u3001\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u3001\u5408\u540c\u4f1a\u793e\u3068\u3001\u305d\u308c\u305e\u308c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u5b9f\u4f8b\u304b\u3089\u3001<strong>\u516c\u52d9\u54e1\u3067\u3082\u3001\u3042\u3089\u3086\u308b\u30b9\u30bf\u30a4\u30eb\u3067\u4f1a\u793e\u8a2d\u7acb\u304c\u53ef\u80fd<\/strong>\u3060\u3068\u3044\u3046\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2.\u516c\u52d9\u54e1\u306e\u4f1a\u793e\u8a2d\u7acb\u304c\u96e3\u3057\u3044\u306e\u306f\u3010\u526f\u696d\u7981\u6b62\u898f\u5b9a\u3011\u304c\u3042\u308b\u304b\u3089<\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"650\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-07.fw-min.png\" alt=\"\" class=\"wp-image-2042\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-07.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-07.fw-min-300x179.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-07.fw-min-1024x611.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-07.fw-min-768x458.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\n\n\n\n<p>\u7d50\u8ad6\u304b\u3089\u3044\u3046\u3068\u3001<strong>\u516c\u52d9\u54e1\u306f\u6761\u4ef6\u6b21\u7b2c\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u4f1a\u793e\uff08\u6cd5\u4eba\uff09\u306e\u7a2e\u985e\u3084\u4e8b\u696d\u5185\u5bb9\u3001\u5831\u916c\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u3001\u8077\u5834\u306e\u8a31\u53ef\u304c\u5f97\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u591a\u5c11\u306e\u30ea\u30b9\u30af\u3092\u899a\u609f\u306e\u3046\u3048\u3067\u3001\u8a31\u53ef\u3092\u5f97\u305a\u306b\u4f1a\u793e\u3092\u8208\u3059\u3068\u3044\u3046\u9078\u629e\u3092\u3059\u308b\u5834\u5408\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u305d\u3082\u305d\u3082\u306a\u305c\u3001\u516c\u52d9\u54e1\u306f\u4f1a\u793e\u8a2d\u7acb\u304c\u96e3\u3057\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u308c\u306f\u3001\u516c\u52d9\u54e1\u306b\u306f\u5b88\u308b\u3079\u304d\u300c\u526f\u696d\u7981\u6b62\u898f\u5b9a\u300d\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u56fd\u5bb6\u516c\u52d9\u54e1\u3068\u5730\u65b9\u516c\u52d9\u54e1\u305d\u308c\u305e\u308c\u306e\u526f\u696d\u7981\u6b62\u898f\u5b9a\u306b\u3064\u3044\u3066\u3001\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2-1.\u56fd\u5bb6\u516c\u52d9\u54e1\u304c\u5b88\u308b\u3079\u304d\u526f\u696d\u7981\u6b62\u898f\u5b9a<\/h3>\n\n\n\n<p>\u307e\u305a\u306f\u56fd\u5bb6\u516c\u52d9\u54e1\u306e\u526f\u696d\u7981\u6b62\u898f\u5b9a\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u6319\u3052\u308b\u306e\u306f\u3001\u7981\u6b62\u898f\u5b9a\u306e\u6839\u62e0\u3068\u306a\u308b\u3001\u300c\u56fd\u5bb6\u516c\u52d9\u54e1\u6cd5\u300d\u306e<span>2<\/span>\u3064\u306e\u6761\u6587\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u25bc<\/strong><strong>\u56fd\u5bb6\u516c\u52d9\u54e1\u6cd5<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u7b2c<span>103<\/span>\u6761\uff08\u79c1\u4f01\u696d\u304b\u3089\u306e\u9694\u96e2\uff09\n<p>\u8077\u54e1\u306f\u3001\u5546\u696d\u3001\u5de5\u696d\u53c8\u306f\u91d1\u878d\u696d\u305d\u306e\u4ed6\u55b6\u5229\u3092\u76ee\u7684\u3068\u3059\u308b\u79c1\u4f01\u696d\uff08\u4ee5\u4e0b\u55b6\u5229\u4f01\u696d\u3068\u3044\u3046\u3002\uff09\u3092\u55b6\u3080\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u4f1a\u793e\u305d\u306e\u4ed6\u306e\u56e3\u4f53\u306e\u5f79\u54e1\u3001\u9867\u554f\u82e5\u3057\u304f\u306f\u8a55\u8b70\u54e1\u306e\u8077\u3092\u517c\u306d\u3001\u53c8\u306f<strong>\u81ea\u3089\u55b6\u5229\u4f01\u696d\u3092\u55b6\u3093\u3067\u306f\u306a\u3089\u306a\u3044<\/strong>\u3002<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u7b2c<span>104<\/span>\u6761\uff08\u4ed6\u306e\u4e8b\u696d\u53c8\u306f\u4e8b\u52d9\u306e\u95a2\u4e0e\u5236\u9650\uff09\n<p>\u8077\u54e1\u304c\u5831\u916c\u3092\u5f97\u3066\u3001\u55b6\u5229\u4f01\u696d\u4ee5\u5916\u306e\u4e8b\u696d\u306e\u56e3\u4f53\u306e\u5f79\u54e1\u3001\u9867\u554f\u82e5\u3057\u304f\u306f\u8a55\u8b70\u54e1\u306e\u8077\u3092\u517c\u306d\u3001\u305d\u306e\u4ed6<strong>\u3044\u304b\u306a\u308b\u4e8b\u696d\u306b\u5f93\u4e8b\u3057\u3001\u82e5\u3057\u304f\u306f\u4e8b\u52d9\u3092\u884c\u3046\u306b\u3082\u3001\u5185\u95a3\u7dcf\u7406\u5927\u81e3\u53ca\u3073\u305d\u306e\u8077\u54e1\u306e\u6240\u8f44\u5e81\u306e\u9577\u306e\u8a31\u53ef\u3092\u8981\u3059\u308b<\/strong>\u3002<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5f15\u7528\uff1a<span><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=322AC0000000120\">\u56fd\u5bb6\u516c\u52d9\u54e1\u6cd5 | e-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/span><\/p>\n\n\n\n<p>\u56fd\u5bb6\u516c\u52d9\u54e1\u304c\u4e0a\u8a18<span>2<\/span>\u3064\u306e\u6cd5\u5f8b\u3067\u7981\u3058\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u884c\u70ba\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u56fd\u5bb6\u516c\u52d9\u54e1\u6cd5<\/strong><\/td><td>&nbsp;<strong>\u7981\u6b62\u4e8b\u9805<\/strong><\/td><td><strong>\u5831\u916c\u306e\u6709\u7121<\/strong><\/td><\/tr><tr><td><strong>\u7b2c<span>103<\/span>\u6761<\/strong>\n<p>\uff08\u79c1\u4f01\u696d\u304b\u3089\u306e\u9694\u96e2\uff09<\/p>\n<\/td><td>\u30fb\u55b6\u5229\u4f01\u696d\u306e\u5f79\u54e1\u3084\u9867\u554f<br>\u30fb\u81ea\u55b6\u517c\u696d<\/td><td>\u554f\u308f\u306a\u3044<br>\uff08\u7121\u5831\u916c\u3067\u3082\u7981\u6b62\uff09<\/td><\/tr><tr><td><strong>\u7b2c<span>104<\/span>\u6761<\/strong>\n<p>\uff08\u4ed6\u306e\u4e8b\u696d\u53c8\u306f\u4e8b\u52d9\u306e\u95a2\u4e0e\u5236\u9650\uff09<\/p>\n<\/td><td>\u7b2c103\u6761\u306e\u7981\u6b62\u4e8b\u9805\u4ee5\u5916\u5168\u3066<br>\uff08\u3042\u3089\u3086\u308b\u4e8b\u696d\u3084\u4e8b\u52d9\u3078\u306e\u95a2\u4e0e\uff09<\/td><td>\u5831\u916c\u304c\u3042\u308b\u5834\u5408\u306e\u307f<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.cas.go.jp\/jp\/gaiyou\/jimu\/jinjikyoku\/files\/kengyou_gaiyou.pdf\">\u56fd\u5bb6\u516c\u52d9\u54e1\u306e\u517c\u696d\u306b\u3064\u3044\u3066 \uff08\u6982\u8981\uff09<\/a><\/span><\/p>\n\n\n\n<p>\u56fd\u5bb6\u516c\u52d9\u54e1\u306f\u3001<strong>\u7121\u5831\u916c\u3067\u3082\u3001\u55b6\u5229\u4f01\u696d\u306e\u5f79\u54e1\u3084\u9867\u554f\u306b\u5c31\u4efb\u3059\u308b\u3053\u3068\u3001\u55b6\u5229\u4f01\u696d\u3092\u904b\u55b6\u3059\u308b\u3053\u3068\u304c\u7981\u6b62<\/strong>\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u3084\u4e8b\u52d9\u306b\u3064\u3044\u3066\u3082\u3001\u5831\u916c\u304c\u3042\u308b\u5834\u5408\u306f\u517c\u696d\u3068\u898b\u306a\u3055\u308c\u3001\u539f\u5247\u7981\u6b62\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2-2.\u5730\u65b9\u516c\u52d9\u54e1\u304c\u5b88\u308b\u3079\u304d\u526f\u696d\u7981\u6b62\u898f\u5b9a<\/h3>\n\n\n\n<p>\u6b21\u306b\u3001\u5730\u65b9\u516c\u52d9\u54e1\u306e\u526f\u696d\u7981\u6b62\u898f\u5b9a\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u6319\u3052\u308b\u306e\u306f\u3001\u7981\u6b62\u898f\u5b9a\u306e\u6839\u62e0\u3068\u306a\u308b\u3001\u300c\u5730\u65b9\u516c\u52d9\u54e1\u6cd5\u300d\u306e\u6761\u6587\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u25bc<\/strong><strong>\u5730\u65b9\u516c\u52d9\u54e1\u6cd5<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\">\r\n<table width=\"1675\" height=\"106\">\r\n<tbody>\r\n<tr>\r\n<td>\u7b2c<span>38<\/span>\u6761\uff08\u55b6\u5229\u4f01\u696d\u3078\u306e\u5f93\u4e8b\u7b49\u306e\u5236\u9650\uff09\r\n<p>\u8077\u54e1\u306f\u3001\u4efb\u547d\u6a29\u8005\u306e\u8a31\u53ef\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u3001\u5546\u696d\u3001\u5de5\u696d\u53c8\u306f\u91d1\u878d\u696d\u305d\u306e\u4ed6\u55b6\u5229\u3092\u76ee\u7684\u3068\u3059\u308b\u79c1\u4f01\u696d\uff08\u4ee5\u4e0b\u55b6\u5229\u4f01\u696d\u3068\u3044\u3046\u3002\uff09\u3092\u55b6\u3080\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u4f1a\u793e\u305d\u306e\u4ed6\u306e\u56e3\u4f53\u306e\u5f79\u54e1\u305d\u306e\u4ed6\u4eba\u4e8b\u59d4\u54e1\u4f1a\u898f\u5247\u7b49\u3067\u5b9a\u3081\u308b\u5730\u4f4d\u3092\u517c\u306d\u3001\u82e5\u3057\u304f\u306f<strong>\u81ea\u3089\u55b6\u5229\u4f01\u696d\u3092\u55b6\u307f\u3001\u53c8\u306f\u5831\u916c\u3092\u5f97\u3066\u3044\u304b\u306a\u308b\u4e8b\u696d\u82e5\u3057\u304f\u306f\u4e8b\u52d9\u306b\u3082\u5f93\u4e8b\u3057\u3066\u306f\u306a\u3089\u306a\u3044<\/strong>\u3002<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\n\n\n\n<p>\u53c2\u8003\uff1a<span><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000261\">\u5730\u65b9\u516c\u52d9\u54e1\u6cd5 | e-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/span><\/p>\n\n\n\n<p>\u5730\u65b9\u516c\u52d9\u54e1\u304c\u4e0a\u8a18\u306e\u6cd5\u5f8b\u3067\u7981\u3058\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u884c\u70ba\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u5730\u65b9\u516c\u52d9\u54e1\u6cd5<\/strong><\/td><td><strong>\u7981\u6b62\u4e8b\u9805<\/strong><\/td><td><strong>\u5831\u916c\u306e\u6709\u7121<\/strong><\/td><\/tr><tr><td><strong>\u7b2c38\u6761 <\/strong><p>\uff08\u55b6\u5229\u4f01\u696d\u3078\u306e\u5f93\u4e8b\u7b49\u306e\u5236\u9650\uff09<\/p><\/td><td>\u30fb\u55b6\u5229\u4f01\u696d\u306e\u5f79\u54e1\u306a\u3069<br>\u30fb\u81ea\u55b6\u517c\u696d<\/td><td>\u554f\u308f\u306a\u3044<br>\uff08\u7121\u5831\u916c\u3067\u3082\u7981\u6b62\uff09<\/td><\/tr><tr><td><strong>\u540c\u4e0a<\/strong><\/td><td>\u3042\u3089\u3086\u308b\u4e8b\u696d\u3084\u4e8b\u52d9\u3078\u306e\u95a2\u4e0e<\/td><td>\u5831\u916c\u304c\u3042\u308b\u5834\u5408\u306e\u307f<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>&nbsp;<\/p>\r\n<p>\u5730\u65b9\u516c\u52d9\u54e1\u3082\u3001\u56fd\u5bb6\u516c\u52d9\u54e1\u540c\u69d8\u3001<strong>\u7121\u5831\u916c\u3067\u3082\u3001\u55b6\u5229\u4f01\u696d\u306e\u5f79\u54e1\u306a\u3069\u306b\u5c31\u4efb\u3059\u308b\u3053\u3068\u3001\u55b6\u5229\u4f01\u696d\u3092\u904b\u55b6\u3059\u308b\u3053\u3068\u304c\u7981\u6b62<\/strong>\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u3084\u4e8b\u52d9\u306b\u3064\u3044\u3066\u3082\u3001\u5831\u916c\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u539f\u5247\u7981\u6b62\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u300c\u526f\u696d\u30fb\u517c\u696d\u63a8\u5968\u300d\u306e\u6ce2\u306f\u3001\u516c\u52d9\u54e1\u306e\u50cd\u304d\u65b9\u306b\u3082\u5f71\u97ff\u3092\u53ca\u307c\u3059\uff01\uff1f<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u50cd\u304d\u65b9\u6539\u9769\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u653f\u5e9c\u304c\u63a8\u5968\u3057\u3066\u3044\u308b\u300c\u526f\u696d\u30fb\u517c\u696d\u306e\u89e3\u7981\u300d\u3002\r\n<p>2018\u5e74\u306b\u306f\u3001\u539a\u751f\u52b4\u50cd\u7701\u304c\u300c<span><a href=\"https:\/\/www.mhlw.go.jp\/file\/06-Seisakujouhou-11200000-Roudoukijunkyoku\/0000192844.pdf\">\u526f\u696d\u30fb\u517c\u696d\u306e\u4fc3\u9032\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a><\/span>\u300d\u3092\u767a\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\u540c\u3058\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u300c<span><a href=\"https:\/\/www.mhlw.go.jp\/content\/001018385.pdf\">\u30e2\u30c7\u30eb\u5c31\u696d\u898f\u5247<\/a><\/span>\u300d\u306b\u3042\u3063\u305f\u3001\u52b4\u50cd\u8005\u306e\u9075\u5b88\u4e8b\u9805\u306e\u300c\u8a31\u53ef\u306a\u304f\u4ed6\u306e\u4f1a\u793e\u7b49\u306e\u696d\u52d9\u306b\u5f93\u4e8b\u3057\u306a\u3044\u3053\u3068\u3002\u300d\u3068\u3044\u3046\u898f\u5b9a\u304c\u524a\u9664\u3001\u65b0\u305f\u306b\u526f\u696d\u30fb\u517c\u696d\u306b\u3064\u3044\u3066\u306e\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\r\n<p>\u3055\u3089\u306b\u540c\u5e74\u306b\u767a\u8868\u3055\u308c\u305f\u300c<span><a href=\"https:\/\/www.kantei.go.jp\/jp\/singi\/keizaisaisei\/pdf\/miraitousi2018_zentai.pdf\">\u672a\u6765\u6295\u8cc7\u6226\u7565 2018<\/a><\/span>\u300d\u3067\u306f\u3001<strong>\u56fd\u5bb6\u516c\u52d9\u54e1\u306b\u3064\u3044\u3066\u3001\u517c\u696d\u5236\u9650\u3092\u7de9\u548c\u3057\u3066\u3044\u304f\u3068\u3044\u3046\u65b9\u91dd<\/strong>\u304c\u793a\u3055\u308c\u3001\u7fcc\u5e74\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u300c\u517c\u696d\u8a31\u53ef\u57fa\u6e96\u300d\u3082\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\r\n<p><strong>\u25bc<\/strong><strong>\u517c\u696d\u6642\u9593\u6570\u306e\u57fa\u6e96<\/strong><\/p>\r\n<p>\u30fb\u9031<span>8<\/span>\u6642\u9593\u53c8\u306f<span>1<\/span>\u7b87\u6708<span>30<\/span>\u6642\u9593\u3092\u8d85\u3048\u306a\u3044<\/p>\r\n<p>\u30fb\u52e4\u52d9\u6642\u9593\u304c\u5272\u308a\u632f\u3089\u308c\u305f\u65e5\u306b\u304a\u3044\u3066<span>1<\/span>\u65e5<span>3<\/span>\u6642\u9593\u3092\u8d85\u3048\u306a\u3044<\/p>\r\n<p><strong>\u25bc<\/strong><strong>\u517c\u696d\u5148\u306e\u57fa\u6e96<\/strong><\/p>\r\n<p>\u30fb\u56fd\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3001\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u3001\u56fd\u7acb\u5927\u5b66\u6cd5\u4eba\u3001\u5730\u65b9\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u306a\u3069\u306f\u53ef<\/p>\r\n<p>\u30fb \u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u3001\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u3001\u7279\u5b9a\u975e\u55b6\u5229\u6d3b\u52d5\u6cd5\u4eba\u306a\u3069\u306f\u3001\u6d3b\u52d5\u5b9f\u7e3e\u306e\u78ba\u8a8d\u306a\u3069\u3092\u6c42\u3081\u308b<\/p>\r\n<p>\u30fb \u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u3001\u81ea\u6cbb\u4f1a\u30fb\u753a\u5185\u4f1a\u3001\u540c\u7a93\u4f1a\u306a\u3069\u306f\u3001\u6d3b\u52d5\u5b9f\u7e3e\u306e\u78ba\u8a8d\u306a\u3069\u3092\u53b3\u683c\u5316<\/p>\r\n<p><strong>\u25bc<\/strong><strong>\u5831\u916c\u306e\u57fa\u6e96<\/strong><\/p>\r\n<p>\u30fb\u793e\u4f1a\u901a\u5ff5\u4e0a\u76f8\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u7a0b\u5ea6\u3092\u8d85\u3048\u306a\u3044\u984d<\/p>\r\n<p>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.tama-100.or.jp\/cmsfiles\/contents\/0000000\/900\/fukugyo_02.pdf\">\u516c\u52d9\u54e1\u306b\u304a\u3051\u308b\u526f\u696d\u30fb\u517c\u696d\u306e\u73fe\u72b6\u3068\u8ab2\u984c<\/a><\/span><\/p>\r\n<p>\u3053\u3046\u3044\u3063\u305f\u4e16\u9593\u306e\u6642\u6d41\u304b\u3089\u3001<strong>\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3067\u3082\u3001\u517c\u696d\u3084\u526f\u696d\u3092\u89e3\u7981\u3001\u4fc3\u9032\u3059\u308b\u52d5\u304d\u304c\u5e83\u304c\u3063\u3066\u3044\u307e\u3059<\/strong>\u3002<\/p>\r\n<p>\u4f8b\u3048\u3070\u5175\u5eab\u770c\u795e\u6238\u5e02\u3084\u9577\u91ce\u770c\u3001\u798f\u4e95\u770c\u3001\u5948\u826f\u770c\u751f\u99d2\u5e02\u3001\u5bae\u5d0e\u770c\u65b0\u5bcc\u753a\u3001\u8328\u57ce\u770c\u7b20\u9593\u5e02\u3001\u5317\u6d77\u9053\u9e7f\u90e8\u753a\u306a\u3069\u306b\u306f\u3001\u3059\u3067\u306b\u300c\u517c\u696d\u4fc3\u9032\u5236\u5ea6\u300d\u304c\u5b58\u5728\u3057\u3001\u6240\u5c5e\u81ea\u6cbb\u4f53\u81ea\u3089\u3001\u8077\u54e1\u306e\u517c\u696d\u3092\u5f8c\u62bc\u3057\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.soumu.go.jp\/main_content\/000656248.pdf\">\u5730\u65b9\u516c\u52d9\u54e1\u306e\u793e\u4f1a\u8ca2\u732e\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u517c\u696d\u306b\u3064\u3044\u3066<\/a><\/span><\/p>\r\n<p>\u3053\u306e\u3088\u3046\u306b\u300c\u526f\u696d\u30fb\u517c\u696d\u63a8\u5968\u300d\u306e\u98a8\u6f6e\u306f\u3001\u78ba\u5b9f\u306b\u9ad8\u307e\u308a\u7d9a\u3051\u3066\u304a\u308a\u3001\u4eca\u5f8c\u306e\u516c\u52d9\u54e1\u306e\u50cd\u304d\u65b9\u306b\u3082\u3001\u78ba\u5b9f\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3067\u3042\u308d\u3046\u3053\u3068\u304c\u4e88\u6e2c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<h2 class=\"wp-block-heading\">3.\u516c\u52d9\u54e1\u306e\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u305f\u3081\u306e\u4e3b\u306a<span>2<\/span>\u3064\u306e\u65b9\u6cd5\u3068\u9078\u3073\u65b9<\/h2>\r\n<p>\n\n\n\n<\/p>\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\/Civil-servant-company-establishment-08.fw-min.png\" alt=\"\" class=\"wp-image-2044\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-08.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-08.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-08.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-08.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-08.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-08.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u5b9f\u969b\u306b\u516c\u52d9\u54e1\u304c\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3088\u3046\u3068\u601d\u3063\u305f\u3089\u3001\u3069\u306e\u3088\u3046\u306a\u3084\u308a\u65b9\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u3053\u3067\u306f\u3001\u4ee5\u4e0b\u306b\u6319\u3052\u308b\u4e3b\u306a<span>2<\/span>\u3064\u306e\u65b9\u6cd5\u306b\u5206\u3051\u3066\u3001\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u5f97\u3066\u8a2d\u7acb\u3059\u308b<br \/>\u30fb\u5bb6\u65cf\u540d\u7fa9\u3067\u8a2d\u7acb\u3059\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>1\u3064\u76ee\u306e\u300c\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u5f97\u3066\u8a2d\u7acb\u3059\u308b\u300d\u65b9\u6cd5\u306f\u3001\u526f\u696d\u7981\u6b62\u898f\u5b9a\u3092\u30af\u30ea\u30a2\u3067\u304d\u308b\u3001\u552f\u4e00\u306e\u624b\u6bb5\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4e00\u65b9\u3001<span>2<\/span>\u3064\u76ee\u306e\u300c\u5bb6\u65cf\u540d\u7fa9\u3067\u8a2d\u7acb\u3059\u308b\u300d\u65b9\u6cd5\u306f\u3001\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u5f97\u305a\u306b\u5bb6\u65cf\u306e\u540d\u7fa9\u3092\u501f\u308a\u3066\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3001\u526f\u696d\u7981\u6b62\u898f\u5b9a\u306b\u80cc\u304f\u3001\u3044\u308f\u3070\u30b0\u30ec\u30fc\u306a\u624b\u6bb5\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>2\u3064\u306e\u65b9\u6cd5\u306e\u3046\u3061\u3001\u3069\u3061\u3089\u3092\u9078\u3076\u304b\u306f\u3001\u3042\u306a\u305f\u306e\u6c17\u6301\u3061\u3068\u30b9\u30bf\u30f3\u30b9\u6b21\u7b2c\u3067\u3059\u3002\u4ee5\u4e0b\u306b\u305d\u308c\u305e\u308c\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u307e\u3068\u3081\u305f\u8868\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u00a0<\/strong><\/td>\r\n<td><strong>\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\r\n<td>\u00a0<strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u5f97\u3066\u8a2d\u7acb\u3059\u308b<\/strong><\/td>\r\n<td>\u30fb\u6b63\u3005\u5802\u3005\u6d3b\u52d5\u3067\u304d\u308b<br \/>\u30fb\u5468\u56f2\u306e\u7406\u89e3\u3092\u5f97\u3084\u3059\u3044<br \/>\u30fb\u672c\u696d\u3068\u526f\u696d\u3092\u4e21\u7acb\u3055\u305b\u3084\u3059\u3044<\/td>\r\n<td>\u30fb\u8a31\u53ef\u304c\u53d6\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b<br \/>\u30fb\u8a31\u53ef\u3092\u53d6\u308b\u306e\u306b\u3042\u308b\u7a0b\u5ea6\u306e\u6642\u9593\u304c\u304b\u304b\u308b<br \/>\u30fb\u696d\u7a2e\u3084\u6642\u9593\u3001\u5831\u916c\u306b\u5236\u9650\u304c\u3042\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u5bb6\u65cf\u540d\u7fa9\u3067\u8a2d\u7acb\u3059\u308b<\/strong><\/td>\r\n<td>\u30fb\u696d\u7a2e\u3084\u6642\u9593\u3001\u5831\u916c\u306e\u5236\u9650\u304c\u306a\u3044<br \/>\u30fb\u3059\u3050\u306b\u3067\u3082\u52d5\u3051\u308b<\/td>\r\n<td>\u30fb\u96a0\u3057\u901a\u3055\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044<br \/>\u30fb\u51e6\u5206\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u5f97\u308b\u5834\u5408\u3001\u4f55\u3082\u96a0\u3059\u5fc5\u8981\u304c\u306a\u304f\u3001\u5f8c\u308d\u3081\u305f\u3044\u6c17\u6301\u3061\u3092\u62b1\u304b\u305a\u306b\u6b63\u3005\u5802\u3005\u6d3b\u52d5\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u305f\u3060\u3057\u3001<strong>\u305d\u3082\u305d\u3082\u958b\u696d\u306e\u8a31\u53ef\u3092\u53d6\u308c\u308b\u304b\u3069\u3046\u304b\u304c\u5206\u304b\u308a\u307e\u305b\u3093<\/strong>\u3002\u53d6\u308c\u306a\u3044\u5834\u5408\u3084\u3001\u3059\u3093\u306a\u308a\u53d6\u308c\u305a\u306b\u3001\u958b\u696d\u307e\u3067\u306b\u6642\u9593\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4e00\u65b9\u3001\u5bb6\u65cf\u540d\u7fa9\u3067\u6d3b\u52d5\u3059\u308b\u5834\u5408\u3001\u696d\u7a2e\u3084\u6642\u9593\u3001\u5831\u916c\u306e\u5236\u9650\u304c\u306a\u304f\u3001\u7a3c\u304e\u3084\u3059\u3044\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u305f\u3060\u3057\u3001\u8a31\u53ef\u3092\u53d6\u3063\u3066\u3044\u306a\u3044\u4ee5\u4e0a\u3001\u958b\u696d\u306e\u4e8b\u5b9f\u304c\u660e\u308b\u307f\u306b\u51fa\u306a\u3044\u3088\u3046\u3001\u96a0\u3057\u901a\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<strong>\u3082\u3057\u30d0\u30ec\u3066\u3057\u307e\u3048\u3070\u3001\u51e6\u5206\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u305d\u3053\u3067\u3001<strong>\u307e\u305a\u306f\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u53d6\u308c\u305d\u3046\u304b\u3069\u3046\u304b\u3001\u78ba\u8a8d\u3057\u3066\u307f\u308b<\/strong>\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u3082\u3057\u8a31\u53ef\u3092\u53d6\u308b\u306e\u304c\u53b3\u3057\u305d\u3046\u306a\u3089\u3001\u8a31\u53ef\u3092\u53d6\u308b\u306e\u306f\u3042\u304d\u3089\u3081\u3001\u5bb6\u65cf\u540d\u7fa9\u3067\u306e\u8a2d\u7acb\u3092\u691c\u8a0e\u3059\u308b\u3068\u826f\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u304c\u53d6\u308c\u305d\u3046\u304b\u78ba\u8a8d\u3059\u308b\u65b9\u6cd5\u306f\u3001\u300c<span><a href=\"#a2\">5.\u3010\u96e3\u6613\u5ea6\u9806\u3011\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u304c\u53d6\u308c\u305d\u3046\u304b\u78ba\u8a8d\u3059\u308b3\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/a><\/span>\u300d\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u3053\u304b\u3089\u306f\u3001<span>2<\/span>\u3064\u306e\u65b9\u6cd5\u306e\u9078\u3073\u65b9\u306b\u3064\u3044\u3066\u3001\u3088\u308a\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\">3-1.\u3010\u30db\u30ef\u30a4\u30c8\u306a\u65b9\u6cd5\u3011\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u5f97\u3066\u8a2d\u7acb\u3059\u308b<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3059\u3067\u306b\u7d39\u4ecb\u3057\u305f\u901a\u308a\u3001\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u5f97\u3066\u304b\u3089\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\r\n<td>\u00a0<strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb\u6b63\u3005\u5802\u3005\u6d3b\u52d5\u3067\u304d\u308b<br \/>\u30fb\u5468\u56f2\u306e\u7406\u89e3\u3092\u5f97\u3084\u3059\u3044<br \/>\u30fb\u672c\u696d\u3068\u526f\u696d\u3092\u4e21\u7acb\u3055\u305b\u3084\u3059\u3044<\/td>\r\n<td>\u30fb\u8a31\u53ef\u304c\u53d6\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b<br \/>\u30fb\u8a31\u53ef\u3092\u53d6\u308b\u306e\u306b\u3042\u308b\u7a0b\u5ea6\u306e\u6642\u9593\u304c\u304b\u304b\u308b<br \/>\u30fb\u696d\u7a2e\u3084\u6642\u9593\u3001\u5831\u916c\u306b\u5236\u9650\u304c\u3042\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8e0f\u307e\u3048\u3001\u4ee5\u4e0b\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u306b\u306f\u3001\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u5f97\u3066\u304b\u3089\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\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\/Civil-servant-company-establishment-09.fw-min.png\" alt=\"\" class=\"wp-image-2046\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-09.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-09.fw-min-300x160.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-09.fw-min-1024x548.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-09.fw-min-768x411.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u306a\u304a\u3001\u8a31\u53ef\u304c\u53d6\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6761\u4ef6\u306b\u5de6\u53f3\u3055\u308c\u308b\u305f\u3081\u3001<strong>\u300c\u3084\u3063\u3066\u307f\u306a\u3051\u308c\u3070\u5206\u304b\u3089\u306a\u3044\u300d<\/strong>\u3068\u3044\u3046\u306e\u304c\u6b63\u76f4\u306a\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306e\u696d\u7a2e\u3084\u696d\u52d9\u5185\u5bb9<br \/>\u30fb\u52e4\u52d9\u5148\u306e\u30eb\u30fc\u30eb<br \/>\u30fb\u4e0a\u53f8\u306e\u8003\u3048\u65b9<br \/>\u30fb\u8077\u5834\u306e\u96f0\u56f2\u6c17<br \/>\u30fb\u672c\u4eba\u306e\u71b1\u610f<br \/>\u30fb\u672c\u4eba\u306e\u66f8\u985e\u4f5c\u6210\u529b\u3084\u30d7\u30ec\u30bc\u30f3<br \/>\u30fb\u8aac\u660e\u80fd\u529b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u8a31\u53ef\u304c\u53d6\u308c\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u300c<span><a href=\"#a3\">4.\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u304c\u53d6\u308a\u3084\u3059\u3044\u696d\u7a2e\u3068\u53d6\u308a\u306b\u304f\u3044\u696d\u7a2e<\/a><\/span>\u300d\u3084\u300c<a href=\"#a5\"><span>5.\u3010\u96e3\u6613\u5ea6\u9806\u3011\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u304c\u53d6\u308c\u305d\u3046\u304b\u78ba\u8a8d\u3059\u308b3\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/span>\u300d<\/a>\u3067\u3082\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\">3-2.\u3010\u30b0\u30ec\u30fc\u306a\u65b9\u6cd5\u3011\u5bb6\u65cf\u540d\u7fa9\u3067\u8a2d\u7acb\u3059\u308b<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u53d6\u3089\u305a\u306b\u3001\u5bb6\u65cf\u540d\u7fa9\u3067\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\r\n<td>\u00a0<strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb\u696d\u7a2e\u3084\u6642\u9593\u3001\u5831\u916c\u306e\u5236\u9650\u304c\u306a\u3044\r\n<p>\u30fb\u3059\u3050\u306b\u3067\u3082\u52d5\u3051\u308b<\/p>\r\n<\/td>\r\n<td>\u30fb\u96a0\u3057\u901a\u3055\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\r\n<p><strong>\u30fb\u51e6\u5206\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8e0f\u307e\u3048\u3001\u4ee5\u4e0b\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u306b\u306f\u3001\u5bb6\u65cf\u540d\u7fa9\u3067\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"644\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-10.fw-min.png\" alt=\"\" class=\"wp-image-2047\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-10.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-10.fw-min-300x177.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-10.fw-min-1024x605.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-10.fw-min-768x454.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u306a\u308b\u3079\u304f\u65e9\u304f\u3001\u78ba\u5b9f\u306b\u8a2d\u7acb\u3057\u305f\u3044\u65b9\u306f\u3001\u8a31\u53ef\u3092\u53d6\u308b\u65b9\u6cd5\u306f\u5411\u304d\u307e\u305b\u3093\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u307e\u305f\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u4e8b\u5b9f\u3092\u96a0\u3057\u901a\u3059\u81ea\u4fe1\u304c\u3042\u308a\u3001<strong>\u30d0\u30ec\u308b\u3068\u51e6\u5206\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u899a\u609f\u3092\u6301\u3063\u3066\u3044\u308b\u65b9<\/strong>\u306f\u3001\u8a31\u53ef\u3092\u53d6\u3089\u305a\u306b\u5bb6\u65cf\u540d\u7fa9\u3067\u8a2d\u7acb\u3057\u3066\u3082\u3046\u307e\u304f\u3044\u304f\u53ef\u80fd\u6027\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u5bb6\u65cf\u540d\u7fa9\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u6ce8\u610f\u70b9\u306f\u300c<span><a href=\"#a6\">7.\u516c\u52d9\u54e1\u304c\u5bb6\u65cf\u540d\u7fa9\u3067\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/a><\/span>\u300d\u306b\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3064\u3044\u3066\u306f\u300c<span><a href=\"#a7\">8.\u526f\u696d\u3067\u4f1a\u793e\u8a2d\u7acb\u3059\u3079\u304d\u304b\u5224\u65ad\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u7bc0\u7a0e\u306b\u306a\u308b\u304b\u3069\u3046\u304b<\/a><\/span>\u300d\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h2 class=\"wp-block-heading\" id=\"a3\">4.\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u304c\u53d6\u308a\u3084\u3059\u3044\u696d\u7a2e\u3068\u53d6\u308a\u306b\u304f\u3044\u696d\u7a2e<\/h2>\r\n<p>\n\n\n\n<\/p>\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\/Civil-servant-company-establishment-11.fw-min.png\" alt=\"\" class=\"wp-image-2048\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-11.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-11.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-11.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-11.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-11.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-11.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u3053\u3067\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u304c\u53d6\u308a\u3084\u3059\u3044\u696d\u7a2e\u3068\u3001\u53d6\u308a\u306b\u304f\u3044\u696d\u7a2e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u524d\u8ff0\u3057\u305f\u3068\u304a\u308a\u3001\u8fd1\u5e74\u3001\u50cd\u304d\u65b9\u6539\u9769\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u653f\u5e9c\u304c\u300c\u526f\u696d\u30fb\u517c\u696d\u306e\u89e3\u7981\u300d\u3092\u63a8\u9032\u3057\u3066\u3044\u307e\u3059\u3002\u300c<span><a href=\"https:\/\/www.kantei.go.jp\/jp\/singi\/keizaisaisei\/pdf\/miraitousi2018_zentai.pdf\">\u672a\u6765\u6295\u8cc7\u6226\u7565 2018<\/a><\/span>\u300d\u306b\u306f\u3001\u56fd\u5bb6\u516c\u52d9\u54e1\u306e\u517c\u696d\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a00\u53ca\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u56fd\u5bb6\u516c\u52d9\u54e1\u306b\u3064\u3044\u3066\u306f\u3001<strong>\u516c\u76ca\u7684\u6d3b\u52d5\u7b49\u3092\u884c\u3046\u305f\u3081\u306e\u517c\u696d<\/strong>\u306b\u95a2\u3057\u3001\u5186\u6ed1\u306a\u5236\u5ea6\u904b\u7528\u3092\u56f3\u308b\u305f\u3081\u306e\u74b0\u5883\u6574\u5099\u3092\u9032\u3081\u308b\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u5f15\u7528\uff1a<span><a href=\"https:\/\/www.kantei.go.jp\/jp\/singi\/keizaisaisei\/pdf\/miraitousi2018_zentai.pdf\">\u672a\u6765\u6295\u8cc7\u6226\u7565 2018<\/a><\/span><\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u3053\u306b\u3042\u308b\u3088\u3046\u306b\u3001\u56fd\u5bb6\u516c\u52d9\u54e1\u306b\u8a31\u53ef\u3055\u308c\u3084\u3059\u3044\u306e\u306f\u300c<strong>\u516c\u76ca\u7684\u6d3b\u52d5\u7b49\u3092\u884c\u3046\u305f\u3081\u306e<\/strong>\u300d\u517c\u696d\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u8a00\u3044\u63db\u3048\u308b\u3068\u3001\u516c\u76ca\u6027\u306e\u9ad8\u3044\u4e8b\u696d\u3001<strong>\u793e\u4f1a\u8ca2\u732e\u306b\u3064\u306a\u304c\u308b\u3088\u3046\u306a\u4e8b\u696d\u3092\u884c\u3046<\/strong>\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u8a2d\u7acb\u306e\u8a31\u53ef\u304c\u53d6\u308a\u3084\u3059\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u306e\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u3053\u3053\u304b\u3089\u306f\u5b9f\u969b\u306e\u4e8b\u4f8b\u3082\u53c2\u8003\u306b\u3001\u5177\u4f53\u7684\u306a\u4e8b\u696d\u5185\u5bb9\u3092\u307f\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\">4-1.\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u304c\u53d6\u308a\u3084\u3059\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u696d<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u7dcf\u52d9\u7701\u304c<span>2019<\/span>\u5e74\u306b\u4f5c\u6210\u3057\u305f\u8cc7\u6599\u300c<span><a href=\"https:\/\/www.soumu.go.jp\/main_content\/000656248.pdf\">\u5730\u65b9\u516c\u52d9\u54e1\u306e\u793e\u4f1a\u8ca2\u732e\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u517c\u696d\u306b\u3064\u3044\u3066<\/a><\/span>\u300d\u306b\u306f\u3001\u793e\u4f1a\u8ca2\u732e\u6d3b\u52d5\u3068\u3057\u3066\u60f3\u5b9a\u3055\u308c\u308b\u6d3b\u52d5\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6319\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"829\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-12.fw-min.png\" alt=\"\" class=\"wp-image-2050\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-12.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-12.fw-min-300x228.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-12.fw-min-1024x779.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-12.fw-min-768x584.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.soumu.go.jp\/main_content\/000656248.pdf\">\u5730\u65b9\u516c\u52d9\u54e1\u306e\u793e\u4f1a\u8ca2\u732e\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u517c\u696d\u306b\u3064\u3044\u3066<\/a><\/span><\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u307e\u305f\u3001\u540c\u8cc7\u6599\u3067\u306f\u3001\u5168\u56fd\u306b\u5148\u99c6\u3051\u3066<span>2017<\/span>\u5e74\u306b\u526f\u696d\u306e\u7de9\u548c\u3092\u884c\u3063\u305f\u3001\u5175\u5eab\u770c\u795e\u6238\u5e02\u306e\u4e8b\u4f8b\u3082\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002\u795e\u6238\u5e02\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6d3b\u52d5\u306b\u3064\u3044\u3066\u3001\u5b9f\u969b\u306b\u8a31\u53ef\u3092\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u30fb\u5730\u57df\u306e\u6d77\u5cb8\u306b\u304a\u3051\u308b\u969c\u788d\u8005\u652f\u63f4\u6d3b\u52d5\uff08<span>NPO<\/span>\u6cd5\u4eba<span><a href=\"https:\/\/sumauniversalbeach.com\/index.html\">\u9808\u78e8\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u30d3\u30fc\u30c1\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/a><\/span>\uff09 <p>\u30fb\u88ab\u707d\u5730\u306e\u81ea\u6cbb\u4f53\u8077\u54e1\u306e\u652f\u63f4\u6d3b\u52d5\uff08\u4e00\u822c\u793e\u56e3\u6cd5\u4eba<span><a href=\"https:\/\/asuhawagami.com\/\">\u30a2\u30b9\u30df\u30fc<\/a><\/span>\uff09<\/p><p>\u30fb\u30a2\u30fc\u30c8\u3084\u30c7\u30b6\u30a4\u30f3\u306a\u3069\u306e\u30a4\u30d9\u30f3\u30c8\u958b\u50ac\uff08<span>NPO<\/span>\u6cd5\u4eba <span><a href=\"https:\/\/kudaranaiumidas.jimdofree.com\/\">umidas\u8015\u4f5c\u6240<\/a><\/span>\uff09<\/p><p>\u30fb\u7523\u5f8c\u5973\u6027\u3078\u306e\u30b1\u30a2\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u6559\u5ba4\u306e\u958b\u50ac<\/p><p>\u30fb\u8fb2\u6751\u5730\u57df\u306e\u53e4\u6c11\u5bb6\u306e\u5229\u6d3b\u7528\u8abf\u67fb<\/p><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<\/p>\r\n<p>\u3054\u81ea\u8eab\u306e\u8a2d\u7acb\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u4f1a\u793e\u306e\u4e8b\u696d\u5185\u5bb9\u304c\u3001\u793e\u4f1a\u8ca2\u732e\u6d3b\u52d5\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u306f\u53d6\u308a\u3084\u3059\u3044\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u306e\u3088\u3046\u306a\u4e8b\u696d\u3092\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u5f97\u305f\u3046\u3048\u3067\u3001\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\">4-2.\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u304c\u53d6\u308a\u306b\u304f\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u696d<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u7d50\u8ad6\u304b\u3089\u3044\u3046\u3068\u3001\u73fe\u72b6\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u304c\u53d6\u308a\u306b\u304f\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u306e\u306f\u3001\u300c\u793e\u4f1a\u8ca2\u732e\u6d3b\u52d5\u300d\u3068\u898b\u306a\u3055\u308c\u306a\u3044\u4e8b\u696d\u3060\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4e00\u8a00\u3067\u3044\u3046\u3068\u300c\u55b6\u5229\u76ee\u7684\u300d\u3001\u3059\u306a\u308f\u3061<strong>\u300c\u304a\u91d1\u3092\u7a3c\u3050\u3053\u3068\u3092\u4e3b\u306a\u76ee\u7684\u3068\u3057\u305f\u4e8b\u696d\u3092\u884c\u3046\u300d\u4f1a\u793e\u306e\u8a2d\u7acb\u306f\u3001\u8a31\u53ef\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u307b\u307c\u306a\u3044<\/strong>\u3068\u8003\u3048\u305f\u65b9\u304c\u826f\u3055\u305d\u3046\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3057\u304b\u3057\u3001\u88cf\u3092\u8fd4\u305b\u3070\u3001<strong>\u5b9f\u969b\u306b\u306f\u7a3c\u304e\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u3066\u3082\u3001\u300c\u793e\u4f1a\u8ca2\u732e\u6d3b\u52d5\u300d\u3068\u898b\u306a\u3055\u308c\u308b\u4e8b\u696d\u3067\u3042\u308c\u3070\u3001\u8a31\u53ef\u304c\u53d6\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong>\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3082\u3057\u3001\u793e\u4f1a\u8ca2\u732e\u306e\u8981\u7d20\u3092\u5c11\u3057\u3067\u3082\u542b\u3080\u4e8b\u696d\u3092\u8003\u3048\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u307e\u305a\u306f\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u5f97\u308b\u3053\u3068\u3092\u3001\u8996\u91ce\u306b\u5165\u308c\u3066\u307f\u3066\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h2 class=\"wp-block-heading\" id=\"a5\">5.\u3010\u96e3\u6613\u5ea6\u9806\u3011\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u304c\u53d6\u308c\u305d\u3046\u304b\u78ba\u8a8d\u3059\u308b<span>3<\/span>\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/h2>\r\n<p>\n\n\n\n<\/p>\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\/Civil-servant-company-establishment-13.fw-min.png\" alt=\"\" class=\"wp-image-2052\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-13.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-13.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-13.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-13.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-13.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-13.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u6b21\u306b\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u304c\u53d6\u308c\u305d\u3046\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u65b9\u6cd5\u3092\u3001<span>3<\/span>\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u6cbf\u3063\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u53d6\u3063\u3066\u304b\u3089\u4f1a\u793e\u8a2d\u7acb\u3057\u305f\u304f\u3066\u3082\u300c\u672c\u5f53\u306b\u8a31\u53ef\u304c\u53d6\u308c\u308b\u304b\u4e0d\u5b89\u300d\u3068\u60a9\u3093\u3067\u3044\u308b\u65b9\u3084\u3001\u300c\u8a31\u53ef\u304c\u53d6\u308c\u305d\u3046\u306b\u306a\u3044\u306a\u3089\u3001\u5bb6\u65cf\u540d\u7fa9\u3067\u8a2d\u7acb\u3057\u305f\u3044\u300d\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u306f\u3001\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u304c\u53d6\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3067\u3082\u3001<strong>\u3044\u304d\u306a\u308a\u4e0a\u53f8\u306b\u5358\u5200\u76f4\u5165\u306a\u7533\u3057\u5165\u308c\u3092\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u3053\u3061\u3089\u306e\u624b\u306e\u5185\u304c\u30d0\u30ec\u3001\u6700\u60aa\u3001\u8a2d\u7acb\u3092\u963b\u6b62\u3055\u308c\u304b\u306d\u307e\u305b\u3093<\/strong>\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u305d\u3053\u3067\u3001<strong>\u3053\u3061\u3089\u306e\u624b\u306e\u5185\u3092\u660e\u304b\u3055\u305a\u306b\u3001\u8a2d\u7acb\u3067\u304d\u305d\u3046\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b<\/strong>\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u65b9\u6cd5\u306f\u3001<span>3<\/span>\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5206\u3051\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3001\u96e3\u6613\u5ea6\u9806\u306b\u8a2d\u5b9a\u3057\u307e\u3057\u305f\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"513\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-14.fw-min.png\" alt=\"\" class=\"wp-image-2053\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-14.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-14.fw-min-300x141.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-14.fw-min-1024x482.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-14.fw-min-768x361.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>&nbsp;<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u307e\u305a\u306f\u300c<span><a href=\"#a8\">5-1.\u3010STEP1\u3011\u52e4\u52d9\u5148\u306e\u898f\u5247\u3084\u5236\u5ea6\u3092\u304f\u308f\u3057\u304f\u78ba\u8a8d\u3059\u308b<\/a><\/span>\u300d\u304b\u3089\u9806\u306b\u8a66\u3057\u3066\u307f\u3066\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u304c\u53d6\u308c\u305d\u3046\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\" id=\"a8\">5-1.\u3010<span>STEP1<\/span>\u3011\u52e4\u52d9\u5148\u306e\u898f\u5247\u3084\u5236\u5ea6\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u307e\u305a\u306f\u3001\u52e4\u52d9\u5148\u306e\u898f\u5247\u3084\u5236\u5ea6\u3092\u304f\u308f\u3057\u304f\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u57fa\u672c\u7684\u306a\u898f\u5247\u3084\u7279\u4f8b\u306e\u5236\u5ea6\u306a\u3069\u3067\u3001\u4f1a\u793e\u8a2d\u7acb\u306b\u3064\u3044\u3066\u3001\u8a00\u53ca\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u517c\u696d\u306b\u95a2\u3059\u308b\u898f\u5247\u306f\u3001\u516c\u52d9\u54e1\u306e\u300c\u670d\u52d9\u898f\u7a0b\u300d\u306b\u542b\u307e\u308c\u307e\u3059\u3002\u670d\u52d9\u898f\u5b9a\u3068\u306f\u3001<strong>\u516c\u52d9\u54e1\u3068\u3057\u3066\u50cd\u304f\u3046\u3048\u3067\u5b88\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3001\u6700\u4f4e\u9650\u306e\u30eb\u30fc\u30eb<\/strong>\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u30cf\u30f3\u30c9\u30d6\u30c3\u30af\u3084\u30eb\u30fc\u30eb\u30d6\u30c3\u30af\u3068\u3057\u3066\u3001\u914d\u5e03\u3055\u308c\u305f\u8cc7\u6599\u3092\u304a\u6301\u3061\u306e\u65b9\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3082\u3057\u624b\u5143\u306b\u306a\u3051\u308c\u3070\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4f8b\u3048\u3070\u56fd\u5bb6\u516c\u52d9\u54e1\u306e\u5834\u5408\u3001\u5185\u95a3\u5b98\u623f\u306e\u30b5\u30a4\u30c8\u306b\u300c<span><a href=\"https:\/\/www.cas.go.jp\/jp\/gaiyou\/jimu\/jinjikyoku\/jinji_e.html\">\u56fd\u5bb6\u516c\u52d9\u54e1\u5236\u5ea6\uff5c\u670d\u52d9\u30fb\u52e4\u52d9\u6642\u9593<\/a><\/span>\u300d\u3068\u3044\u3046\u56fd\u5bb6\u516c\u52d9\u54e1\u306e\u670d\u52d9\u306b\u95a2\u3059\u308b\u5236\u5ea6\u3092\u307e\u3068\u3081\u305f\u30da\u30fc\u30b8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"646\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-15.fw-min.png\" alt=\"\" class=\"wp-image-2056\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-15.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-15.fw-min-300x178.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-15.fw-min-1024x607.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-15.fw-min-768x455.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.cas.go.jp\/jp\/gaiyou\/jimu\/jinjikyoku\/jinji_e.html\">\u56fd\u5bb6\u516c\u52d9\u54e1\u5236\u5ea6\uff5c\u670d\u52d9\u30fb\u52e4\u52d9\u6642\u9593<\/a><\/span><\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3055\u3089\u306b\u4eba\u4e8b\u9662\u304c\u767a\u884c\u3057\u3066\u3044\u308b\u300c<span><a href=\"https:\/\/www.jinji.go.jp\/fukumu_choukai\/handbook.pdf\">\u7fa9\u52d9\u9055\u53cd\u9632\u6b62\u30cf\u30f3\u30c9\u30d6\u30c3\u30af<\/a><\/span>\u300d\u306f\u3001<span>PDF<\/span>\u7248\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"635\" height=\"898\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-16.fw-min.png\" alt=\"\" class=\"wp-image-2057\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-16.fw-min.png 635w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-16.fw-min-212x300.png 212w\" sizes=\"auto, (max-width: 635px) 100vw, 635px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.jinji.go.jp\/fukumu_choukai\/handbook.pdf\">\u7fa9\u52d9\u9055\u53cd\u9632\u6b62\u30cf\u30f3\u30c9\u30d6\u30c3\u30af<\/a><\/span><\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u5730\u65b9\u516c\u52d9\u54e1\u306e\u5834\u5408\u3082\u3001\u5404\u81ea\u6cbb\u4f53\u3054\u3068\u306b\u4f5c\u6210\u3057\u3066\u3044\u308b\u3001\u670d\u52d9\u898f\u7a0b\u306b\u95a2\u3059\u308b\u30cf\u30f3\u30c9\u30d6\u30c3\u30af\u3084\u30eb\u30fc\u30eb\u30d6\u30c3\u30af\u304c\u3001\u914d\u5e03\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3082\u3057\u624b\u5143\u306b\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5404\u81ea\u6cbb\u4f53\u304c\u8a2d\u3051\u3066\u3044\u308b\u300c\u4f8b\u898f\u96c6\u300d\u3067\u3001\u57fa\u672c\u7684\u306a\u6761\u4f8b\u3084\u898f\u5247\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306e\u691c\u7d22\u30a8\u30f3\u30b8\u30f3\u3067\u300c<span>\u25cb\u25cb<\/span>\uff08\u81ea\u6cbb\u4f53\u540d\uff09\u300d\u300c\u55b6\u5229\u4f01\u696d\u300d\u300c\u5f93\u4e8b\u300d\u300c\u5236\u9650\u300d\u3068\u3044\u3063\u305f\u30ad\u30fc\u30ef\u30fc\u30c9\u3092\u8abf\u3079\u308b\u3068\u3001\u300c\u4f8b\u898f\u96c6\u300d\u306e\u7279\u5b9a\u306e\u898f\u5247\u304c\u30d2\u30c3\u30c8\u3057\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4f8b\u3048\u3070\u6771\u4eac\u90fd\u306e\u5834\u5408\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u3067\u300c<span><a href=\"https:\/\/www.waterworks.metro.tokyo.lg.jp\/reiki_int\/reiki_honbun\/g171RG00000341.html#shoshi-inf-span\">\u55b6\u5229\u4f01\u696d\u7b49\u306e\u5f93\u4e8b\u5236\u9650\u306b\u95a2\u3059\u308b\u898f\u5247<\/a><\/span>\u300d\u304c\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"335\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-17.fw-min.png\" alt=\"\" class=\"wp-image-2059\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-17.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-17.fw-min-300x92.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-17.fw-min-1024x315.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-17.fw-min-768x236.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.waterworks.metro.tokyo.lg.jp\/reiki_int\/reiki_honbun\/g171RG00000341.html#shoshi-inf-span\">\u55b6\u5229\u4f01\u696d\u7b49\u306e\u5f93\u4e8b\u5236\u9650\u306b\u95a2\u3059\u308b\u898f\u5247<\/a><\/span><\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u7279\u306b\u300c\u8a31\u53ef\u306e\u57fa\u6e96\u300d\u306e\u9805\u76ee\u306f\u3001\u3088\u304f\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<strong>\u3069\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3001\u4efb\u547d\u6a29\u8005\u304c\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u3092\u51fa\u3059\u306e\u304b<\/strong>\u304c\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u52e4\u52d9\u5148\u306e\u81ea\u6cbb\u4f53\u306b\u3001\u526f\u696d\u306b\u95a2\u3059\u308b\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u81ea\u6cbb\u4f53\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u3067\u5236\u5ea6\u304c\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4ee5\u4e0b\u306f\u3001\u300c\u517c\u696d\u4fc3\u9032\u5236\u5ea6\u300d\u3092\u8a2d\u3051\u3066\u3044\u308b\u3001\u5948\u826f\u770c\u751f\u99d2\u5e02\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"556\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-18.fw-min.png\" alt=\"\" class=\"wp-image-2060\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-18.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-18.fw-min-300x153.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-18.fw-min-1024x522.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-18.fw-min-768x392.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.city.ikoma.lg.jp\/0000010732.html\">\u5730\u57df\u8ca2\u732e\u6d3b\u52d5\u3092\u884c\u3046\u8077\u54e1\u306e\u55b6\u5229\u4f01\u696d\u7b49\u306e\u5f93\u4e8b\uff08\u526f\u696d\uff09\u306e\u4fc3\u9032\u306b\u3064\u3044\u3066 | \u751f\u99d2\u5e02\u516c\u5f0f\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/span><\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u30da\u30fc\u30b8\u5185\u306b\u306f\u300c\u55b6\u5229\u4f01\u696d\u306e\u5f79\u54e1\u517c\u696d\u53ca\u3073\u81ea\u55b6\u306e\u517c\u696d\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u53d6\u6271\u8981\u9818\u300d\u304c\u6dfb\u4ed8\u3055\u308c\u3066\u304a\u308a\u3001\u8a31\u53ef\u7533\u8acb\u306b\u3064\u3044\u3066\u3082\u8a18\u8ff0\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"338\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-19.fw-min.png\" alt=\"\" class=\"wp-image-2061\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-19.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-19.fw-min-300x93.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-19.fw-min-1024x318.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-19.fw-min-768x238.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.city.ikoma.lg.jp\/cmsfiles\/contents\/0000010\/10732\/2020401.pdf\">\u5730\u57df\u8ca2\u732e\u6d3b\u52d5\u3092\u884c\u3046\u8077\u54e1\u306e\u55b6\u5229\u4f01\u696d\u7b49\u306e\u5f93\u4e8b\u5236\u9650\u306e\u904b\u7528\u306b\u3064\u3044\u3066<\/a><\/span><\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u8cc7\u6599\u306b\u306f\u5f93\u4e8b\u8a31\u53ef\u306e\u7533\u8acb\u66f8\u3082\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u7533\u8acb\u6642\u306e\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"1021\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-20.fw-min.png\" alt=\"\" class=\"wp-image-2062\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-20.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-20.fw-min-300x281.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-20.fw-min-1024x959.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-20.fw-min-768x719.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\">5-2.\u3010<span>STEP2<\/span>\u3011\u52e4\u52d9\u5148\u306b\u524d\u4f8b\u304c\u306a\u3044\u304b\u8abf\u3079\u308b<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u6b21\u306b\u3001\u52e4\u52d9\u5148\u306b\u4f1a\u793e\u8a2d\u7acb\u306e\u524d\u4f8b\u304c\u306a\u3044\u304b\u8abf\u3079\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u3054\u81ea\u8eab\u304c\u77e5\u3089\u306a\u3044\u3060\u3051\u3067\u3001\u540c\u3058\u8077\u5834\u306b\u3001\u4f1a\u793e\u8a2d\u7acb\u3092\u3057\u305f\u7d4c\u9a13\u306e\u3042\u308b\u4eba\u304c\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u524d\u4f8b\u304c\u3042\u308c\u3070\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u3053\u3067\u306f\u4ee5\u4e0b<span>2<\/span>\u3064\u306e\u8abf\u3079\u65b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><span><a href=\"#a9\">5-2-1.\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3067\u691c\u7d22\u3059\u308b<\/a><\/span>\r\n<p><span><a href=\"#a10\">5-2-2.\u540c\u50da\u3084\u5148\u8f29\u306b\u8a71\u3092\u805e\u304f<\/a><\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u3053\u304b\u3089\u306f<span>1<\/span>\u3064\u305a\u3064\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h4 class=\"wp-block-heading\" id=\"a9\">5-2-1.\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3067\u691c\u7d22\u3059\u308b<\/h4>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u307e\u305a\u306f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3067\u8abf\u3079\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3067\u3042\u308c\u3070\u3001<strong>\u8ab0\u306b\u3082\u6c17\u3065\u304b\u308c\u305a\u306b\u3001\u52e4\u52d9\u5148\u306e\u524d\u4f8b\u3092\u8abf\u3079\u3089\u308c\u307e\u3059<\/strong>\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u691c\u7d22\u30a8\u30f3\u30b8\u30f3\u306b\u300c<span>\u25cb\u25cb<\/span>\uff08\u81ea\u6cbb\u4f53\u540d\uff09\u300d\u300c\u4f1a\u793e\u300d\u300c\u8a2d\u7acb\u300d\u300c\u516c\u52d9\u54e1\u300d\u306a\u3069\u306e\u30ad\u30fc\u30ef\u30fc\u30c9\u3092\u5165\u308c\u3066\u8abf\u3079\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u5b9f\u969b\u306b\u300c\u9577\u91ce\u770c\u300d\u300c\u516c\u52d9\u54e1\u300d\u300c\u4f1a\u793e\u300d\u300c\u8a2d\u7acb\u300d\u3068\u3044\u3046\u30ad\u30fc\u30ef\u30fc\u30c9\u3067\u691c\u7d22\u3092\u304b\u3051\u305f\u3068\u3053\u308d\u3001\u300c<span><a href=\"https:\/\/www.pref.nagano.lg.jp\/gyokaku\/kensei\/soshiki\/gyozaise\/kaikaku\/iine-challenge\/documents\/06_region-player.pdf\">\u300c\u5730\u57df\u306e\u30d7\u30ec\u30a4\u30e4\u30fc\u300d\u306b\u3001\u304a\u308c\u306f\u306a\u308b\uff01\u2015\u8d85\u904e\u758e\u306e\u5730\u5143\u3001\u3060\u304b\u3089\u9762\u767d\u304f\u2015<\/a><\/span>\u300d\u3068\u3044\u3046<span>PDF<\/span>\u8cc7\u6599\u304c\u30d2\u30c3\u30c8\u3057\u307e\u3057\u305f\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4e0a\u8a18\u306e\u8cc7\u6599\u306f\u3001\u9577\u91ce\u770c\u306e\u300c\u793e\u4f1a\u8ca2\u732e\u8077\u54e1\u5fdc\u63f4\u5236\u5ea6\u300d\u3092\u5229\u7528\u3057\u3066\u3001\u5730\u57df\u3065\u304f\u308a\u3092\u3059\u308b\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3001\u9577\u91ce\u770c\u8077\u54e1\u306e\u65b9\u304c\u4f5c\u6210\u3057\u305f\u3001\u30d7\u30ec\u30bc\u30f3\u8cc7\u6599\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3054\u81ea\u8eab\u306e\u52e4\u52d9\u5148\u306b\u6240\u5c5e\u3057\u3066\u3044\u308b\u65b9\u304c\u3001\u4f1a\u793e\u8a2d\u7acb\u3092\u3057\u305f\u524d\u4f8b\u304c\u3042\u308b\u3068\u3001\u3053\u306e\u3088\u3046\u306b\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u691c\u7d22\u3067\u30d2\u30c3\u30c8\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h4 class=\"wp-block-heading\" id=\"a10\">5-2-2.\u540c\u50da\u3084\u5148\u8f29\u306b\u8a71\u3092\u805e\u304f<\/h4>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u6b21\u306b\u8a66\u3057\u3066\u307b\u3057\u3044\u306e\u304c\u3001\u540c\u50da\u3084\u5148\u8f29\u306b\u8a71\u3092\u805e\u3044\u3066\u307f\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u81ea\u7136\u306a\u4f1a\u8a71\u306e\u6d41\u308c\u3067\u3001\u300c\u3053\u306e\u8077\u5834\u3067\u3001\u517c\u696d\u3068\u304b\u526f\u696d\u3092\u3057\u3066\u305f\u4eba\u3063\u3066\u3044\u308b\u306e\u304b\u306a\uff1f\u300d\u300c\u3055\u3059\u304c\u306b\u4f1a\u793e\u8a2d\u7acb\u3057\u3066\u305f\u4eba\u306f\u3044\u306a\u3044\u3088\u306d\uff1f\u300d\u306a\u3069\u3068\u3001\u3055\u308a\u3052\u306a\u304f\u8a71\u3092\u6301\u3061\u304b\u3051\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3069\u3093\u306a\u8077\u5834\u306b\u3082\u300c\u60c5\u5831\u901a\u300d\u306f\u3044\u308b\u3082\u306e\u3002\u5642\u30ec\u30d9\u30eb\u3067\u3042\u3063\u3066\u3082\u300c\u3053\u3046\u3044\u3046\u8a71\u3092\u805e\u3044\u305f\u3053\u3068\u304c\u3042\u308b\u300d\u3068\u3044\u3046\u8a71\u3092\u805e\u304d\u51fa\u305b\u305f\u3089\u30e9\u30c3\u30ad\u30fc\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u30d2\u30f3\u30c8\u3055\u3048\u3064\u304b\u3081\u308c\u3070\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u7d4c\u9a13\u304c\u3042\u308b\u672c\u4eba\u306b\u3001\u76f4\u63a5\u8a71\u3092\u805e\u304f\u3053\u3068\u3082\u3067\u304d\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u305f\u3060\u3057\u3001\u540c\u50da\u3084\u5148\u8f29\u3067\u3042\u3063\u3066\u3082\u3001\u300c\u516c\u52d9\u54e1\u306e\u517c\u696d\u300d\u306b\u3064\u3044\u3066\u306e\u8a71\u3092\u6301\u3061\u304b\u3051\u308b\u306e\u306f\u591a\u5c11\u306e\u30ea\u30b9\u30af\u3092\u4f34\u3044\u307e\u3059\u3002<strong>\u3046\u3063\u304b\u308a\u300c\u4f1a\u793e\u8a2d\u7acb\u306b\u8208\u5473\u304c\u3042\u3063\u3066\uff5e\u300d\u306a\u3069\u3068\u3001\u624b\u306e\u5185\u3092\u660e\u304b\u3055\u306a\u3044\u3088\u3046\u306b\u6c17\u3092\u4ed8\u3051\u307e\u3057\u3087\u3046<\/strong>\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\">5-3.\u3010<span>STEP3<\/span>\u3011\u4fe1\u983c\u3067\u304d\u308b\u4e0a\u53f8\u306b\u305d\u308c\u3068\u306a\u304f\u76f8\u8ac7\u3059\u308b<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u6700\u5f8c\u306e\u65b9\u6cd5\u306f\u3001\u4fe1\u983c\u3067\u304d\u308b\u4e0a\u53f8\u3078\u306e\u76f8\u8ac7\u3067\u3059\u3002\u9762\u8ac7\u3084\u6253\u3061\u4e0a\u3052\u306a\u3069\u306e\u5834\u3067\u3001\u96d1\u8ac7\u3068\u3057\u3066\u3001\u517c\u696d\u306e\u8a71\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cea\u554f\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u300c\u6700\u8fd1\u3001\u516c\u52d9\u54e1\u306e\u517c\u696d\u304c\u4fc3\u9032\u3055\u308c\u3066\u308b\u307f\u305f\u3044\u3067\u3059\u304c\u3001\u3046\u3061\u306e\u8077\u5834\u306f\u3069\u3046\u306a\u3093\u3067\u3057\u3087\u3046\uff1f\u300d<br \/>\u30fb\u300c\u4eca\u5f8c\u3001\u3046\u3061\u306e\u8077\u5834\u3067\u3001\u526f\u696d\u3068\u304b\u517c\u696d\u306e\u5236\u9650\u304c\u7de9\u548c\u3055\u308c\u308b\u3053\u3068\u3063\u3066\u3001\u3042\u308a\u3048\u308b\u3093\u3067\u3059\u304b\u306d\uff1f\u300d<br \/>\u30fb\u300c\u25ef\u25ef\u3055\u3093\uff08\u4e0a\u53f8\uff09\u306f\u3001\u516c\u52d9\u54e1\u3067\u517c\u696d\u3059\u308b\u3063\u3066\u3001\u3069\u3046\u601d\u3044\u307e\u3059\u304b\uff1f\u300d<br \/>\u30fb\u300c\u25ef\u25ef\u3055\u3093\uff08\u4e0a\u53f8\uff09\u81ea\u8eab\u306f\u3001\u3053\u308c\u307e\u3067\u517c\u696d\u3057\u305f\u3044\u3063\u3066\u8003\u3048\u305f\u3053\u3068\u3001\u3042\u308a\u307e\u3059\u304b\uff1f\u300d<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u306e\u3088\u3046\u306a\u8cea\u554f\u3092\u6301\u3061\u304b\u3051\u3066\u307f\u308b\u3068\u3001\u4e0a\u53f8\u500b\u4eba\u306e\u611f\u899a\u306b\u57fa\u3065\u304d\u307e\u3059\u304c\u3001<strong>\u7d44\u7e54\u5168\u4f53\u306e\u517c\u696d\u3078\u306e\u30b9\u30bf\u30f3\u30b9\u3084\u96f0\u56f2\u6c17<\/strong>\u304c\u5206\u304b\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u5c11\u306a\u304f\u3068\u3082\u3001<strong>\u4e0a\u53f8\u81ea\u8eab\u304c\u517c\u696d\u306b\u3064\u3044\u3066\u3069\u3046\u8003\u3048\u3066\u3044\u308b\u304b\u306f\u3001\u805e\u304d\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u308b<\/strong>\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3057\u304b\u3057\u3001\u4fe1\u983c\u3067\u304d\u308b\u76f8\u624b\u3068\u306f\u8a00\u3048\u3001\u5f79\u8077\u306b\u5c31\u3044\u3066\u3044\u308b\u4e0a\u53f8\u306b\u300c\u516c\u52d9\u54e1\u306e\u517c\u696d\u300d\u306b\u3064\u3044\u3066\u306e\u8a71\u984c\u3092\u6301\u3061\u304b\u3051\u308b\u306e\u306f\u3001\u306a\u304b\u306a\u304b\u30ea\u30b9\u30ad\u30fc\u306a\u884c\u70ba\u3067\u3059\u3002<strong>\u6700\u60aa\u306e\u5834\u5408\u3001\u4f1a\u793e\u8a2d\u7acb\u3092\u3051\u3093\u5236\u3055\u308c\u305f\u308a\u3001\u59a8\u5bb3\u3055\u308c\u305f\u308a\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3082\u3057\u300c\u8ab0\u304b\u306b\u30d0\u30ec\u3066\u8a2d\u7acb\u306b\u5931\u6557\u3057\u305f\u304f\u306a\u3044\u300d\u300c\u6b63\u653b\u6cd5\u306b\u306f\u3053\u3060\u308f\u3089\u306a\u3044\u300d\u3068\u8003\u3048\u3066\u3044\u308b\u306a\u3089\u3001\u3053\u306e\u65b9\u6cd5\u306f\u304a\u3059\u3059\u3081\u3057\u307e\u305b\u3093\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u526f\u696d\u3084\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u304c\u53d6\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u4e0a\u53f8\u306e\u8003\u3048\u65b9\u306b\u5de6\u53f3\u3055\u308c\u308b\uff01\uff1f<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u526f\u696d\u3084\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u304c\u53d6\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u8981\u7d20\u306e\u4e0a\u306b\u6210\u308a\u7acb\u3061\u307e\u3059\u3002 <br \/>\u30fb\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306e\u696d\u7a2e\u3084\u696d\u52d9\u5185\u5bb9<br \/>\u30fb\u52e4\u52d9\u5148\u306e\u30eb\u30fc\u30eb<br \/>\u30fb\u4e0a\u53f8\u306e\u8003\u3048\u65b9<br \/>\u30fb\u8077\u5834\u306e\u96f0\u56f2\u6c17<br \/>\u30fb\u672c\u4eba\u306e\u71b1\u610f<br \/>\u30fb\u672c\u4eba\u306e\u66f8\u985e\u4f5c\u6210\u529b\u3084\u30d7\u30ec\u30bc\u30f3<br \/>\u30fb\u8aac\u660e\u80fd\u529b\u306a\u304b\u3067\u3082\u76f4\u5c5e\u306e\u4e0a\u53f8\u306e\u8003\u3048\u3084\u3001\u52e4\u52d9\u5148\u306e\u96f0\u56f2\u6c17\u306b\u5927\u304d\u304f\u5de6\u53f3\u3055\u308c\u308b\u3053\u3068\u306f\u3001\u9593\u9055\u3044\u306a\u3044\u3088\u3046\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u526f\u696d\u3084\u4f1a\u793e\u8a2d\u7acb\u3092\u3057\u3088\u3046\u3068\u8003\u3048\u305f\u3089\u3001\u307e\u305a\u7533\u3057\u5165\u308c\u3092\u3059\u308b\u306e\u304c\u3001\u76f4\u5c5e\u306e\u4e0a\u53f8\u3060\u304b\u3089\u3067\u3059\u3002<br \/><br \/>\u3082\u3057\u4e0a\u53f8\u304c\u300c\u526f\u696d\u306a\u3093\u3066\u3042\u308a\u3048\u306a\u3044\u300d\u3068\u3001\u526f\u696d\u306b\u5bfe\u3057\u3066\u30cd\u30ac\u30c6\u30a3\u30d6\u306a\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u3063\u3066\u3044\u305f\u308a\u3001\u300c\u9762\u5012\u306a\u3053\u3068\u306b\u95a2\u308f\u308a\u305f\u304f\u306a\u3044\u300d\u3068\u3001\u8a31\u53ef\u3092\u53d6\u308b\u306e\u306b\u524d\u5411\u304d\u3067\u306a\u3044\u5834\u5408\u3001\u8a71\u3092\u6253\u3061\u5207\u3089\u308c\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\u53cd\u5bfe\u306b\u6301\u3061\u304b\u3051\u3089\u308c\u305f\u8a71\u306b\u5bfe\u3057\u3066\u300c\u3059\u3054\u304f\u3044\u3044\u30a2\u30a4\u30c7\u30a2\u3060\u306d\u300d\u300c\u5fdc\u63f4\u3059\u308b\u3088\u300d\u3068\u7406\u89e3\u3092\u793a\u3057\u3001\u5fdc\u63f4\u3057\u3066\u304f\u308c\u308b\u4e0a\u53f8\u3067\u3042\u308c\u3070\u3001\u71b1\u610f\u3092\u3082\u3063\u3066\u4e0a\u306b\u639b\u3051\u5408\u3063\u3066\u304f\u308c\u308b\u306f\u305a\u3067\u3059\u3002<br \/><br \/>\u4eba\u4e8b\u8ab2\u3068\u306e\u8a71\u3057\u5408\u3044\u3067\u3082\u3001\u5fc3\u5f37\u3044\u5473\u65b9\u306b\u306a\u3063\u3066\u304f\u308c\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u8a31\u53ef\u3092\u53d6\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3001\u81ea\u5206\u3067\u3067\u304d\u308b\u52aa\u529b\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\u30fb\u4f1a\u793e\u306e\u4e8b\u696d\u8a08\u753b\u306e\u8cc7\u6599\u3092\u4f5c\u6210\u3059\u308b<br \/>\u30fb\u30d7\u30ec\u30bc\u30f3\u306e\u6a5f\u4f1a\u3092\u6301\u3064<br \/>\u30fb\u771f\u646f\u306b\u8aac\u660e\u3059\u308b\u8cc7\u6599\u3092\u4f5c\u6210\u3057\u3066\u6e21\u3057\u305f\u308a\u3001\u30d7\u30ec\u30bc\u30f3\u3092\u3057\u3066\u771f\u646f\u306b\u8aac\u660e\u3092\u3057\u305f\u308a\u2026<br \/>\u3053\u3046\u3057\u305f\u52aa\u529b\u3092\u3057\u3066\u307f\u308b\u3068\u3001\u60c5\u71b1\u304c\u4f1d\u308f\u308a\u3001\u521d\u3081\u306f\u53cd\u5bfe\u3057\u3066\u3044\u305f\u4e0a\u53f8\u3082\u3001\u5fdc\u63f4\u3059\u308b\u30b9\u30bf\u30f3\u30b9\u306b\u5909\u308f\u3063\u3066\u304f\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<h2 class=\"wp-block-heading\" id=\"a1\">6.\u516c\u52d9\u54e1\u304c\u8a31\u53ef\u3092\u53d6\u3063\u3066\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f<span>3<\/span>\u3064\u306e\u5b9f\u4f8b\u3092\u7d39\u4ecb<\/h2>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u3053\u3067\u306f\u3001\u5b9f\u969b\u306b\u516c\u52d9\u54e1\u304c\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u53d6\u3063\u3066\u3001\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u5b9f\u4f8b\u3092<span>3<\/span>\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u7d39\u4ecb\u3059\u308b\u306e\u306f\u4ee5\u4e0b<span>3<\/span>\u3064\u306e\u4e8b\u4f8b\u3067\u3001\u3044\u305a\u308c\u3082\u5730\u65b9\u81ea\u6cbb\u4f53\u306e\u8077\u54e1\u3001\u3059\u306a\u308f\u3061\u5730\u65b9\u516c\u52d9\u54e1\u306b\u3088\u308b\u4e8b\u696d\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><span><a href=\"#_fa9wkw8on8wj\">\u2460NPO\u6cd5\u4eba \u9808\u78e8\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u30d3\u30fc\u30c1\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/a><\/span> <br \/><a style=\"font-size: revert; font-family: inherit; font-weight: inherit;\" href=\"#_nw7nkrbzjz5h\">\u2461\u4e00\u822c\u793e\u56e3\u6cd5\u4eba KAKEHASHI<\/a><br \/><a style=\"font-size: revert; font-family: inherit; font-weight: inherit;\" href=\"#_c7djdk2p8gzs\">\u2462\u5408\u540c\u4f1a\u793e \u98a8\u306e\u8c37\u306e\u5927\u9e7f<\/a><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u3053\u304b\u3089\u306f\u5b9f\u969b\u306e\u4f1a\u793e\u306e\u6982\u8981\u3084\u8a2d\u7acb\u306e\u7d4c\u7def\u3001\u4e8b\u696d\u5185\u5bb9\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u5b9f\u4f8b\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\">6-1.\u2460NPO\u6cd5\u4eba \u9808\u78e8\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u30d3\u30fc\u30c1\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"565\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-21.fw-min.png\" alt=\"\" class=\"wp-image-2064\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-21.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-21.fw-min-300x156.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-21.fw-min-1024x531.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-21.fw-min-768x398.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/sumauniversalbeach.com\/project\/index.html\">\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u30d3\u30fc\u30c1\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u958b\u50ac\u3059\u308bORGANIZE<\/a><\/span><\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u300c\u9808\u78e8\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u30d3\u30fc\u30c1\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u300d\u306f\u3001\u795e\u6238\u5e02\u306b\u3042\u308b\u9808\u78e8\u6d77\u5cb8\u3092\u3001\u969c\u304c\u3044\u306e\u3042\u308b\u4eba\u3082\u6c17\u517c\u306d\u306a\u304f\u5229\u7528\u3067\u304d\u308b\u3001\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u30d3\u30fc\u30c1\u306b\u3057\u3088\u3046\u3068\u3044\u3046\u6d3b\u52d5\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3055\u307e\u3056\u307e\u306a\u7d4c\u6b74\u3092\u6301\u3064\u6709\u5fd7\u306e\u30e1\u30f3\u30d0\u30fc\u304c\u3001<span>2016<\/span>\u5e74\u306b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u958b\u59cb\u3002\u8ecc\u9053\u306b\u4e57\u3063\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067<span>NPO<\/span>\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30e1\u30f3\u30d0\u30fc\u306e<span>1<\/span>\u4eba\u3067\u3042\u308b\u795e\u6238\u5e02\u8077\u54e1\u304c\u3001\u526f\u7406\u4e8b\u9577\u3092\u52d9\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u795e\u6238\u5e02\u8077\u54e1\u306f\u795e\u6238\u5e02\u306e\u300c\u5730\u57df\u8ca2\u732e\u5fdc\u63f4\u5236\u5ea6\u300d\u306e\u627f\u8a8d\u3092\u5f97\u3066\u3001\u6d3b\u52d5\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u53c2\u8003\uff1a<span><a href=\"https:\/\/kobe.keizai.biz\/headline\/3013\/\">\u795e\u6238\u5e02\u8077\u54e1\u306b\u521d\u306e\u5e74\u4ff8 \u516c\u52d9\u54e1\u526f\u696d\u5236\u5ea6\u3067\u793e\u4f1a\u8ca2\u732e\u6d3b\u52d5<\/a><\/span><\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\">6-2.\u2461\u4e00\u822c\u793e\u56e3\u6cd5\u4eba<span> KAKEHASHI<\/span><\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"504\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-22.fw-min.png\" alt=\"\" class=\"wp-image-2065\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-22.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-22.fw-min-300x139.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-22.fw-min-1024x473.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-22.fw-min-768x355.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/kake-hashi.info\/\">\u4e00\u822c\u793e\u56e3\u6cd5\u4ebaKAKEHASHI<\/a><\/span><\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u300c\u4e00\u822c\u793e\u56e3\u6cd5\u4eba<span> KAKEHASHI<\/span>\u300d\u306f\u3001<span>2020<\/span>\u5e74\u306b\u6a2a\u9808\u8cc0\u5e02\u306e\u8077\u54e1\u304c\u3001\u526f\u696d\u306e\u305f\u3081\u306b\u8a2d\u7acb\u3057\u305f\u4f1a\u793e\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u5e02\u5f79\u6240\u306e\u7814\u4fee\u3092\u304d\u3063\u304b\u3051\u306b\u3001\u8077\u54e1\u6709\u5fd7\u3067\u5730\u57df\u6d3b\u52d5\u3092\u59cb\u3081\u3001\u6d3b\u52d5\u3092\u6301\u7d9a\u7684\u306a\u3082\u306e\u3068\u3059\u308b\u305f\u3081\u306b\u4f1a\u793e\u8a2d\u7acb\u3092\u6c7a\u610f\u3002\u6d3b\u52d5\u5b9f\u7e3e\u3084\u4eca\u5f8c\u306e\u4e8b\u696d\u5c55\u958b\u3001\u81ea\u5206\u305f\u3061\u306e\u60f3\u3044\u3092\u5e02\u9577\u306b\u76f4\u8ac7\u5224\u3057\u305f\u672b\u3001\u4f1a\u793e\u8a2d\u7acb\u306b\u81f3\u3063\u305f\u3068\u3044\u3046\u7d4c\u7def\u3092\u6301\u3061\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4e8b\u696d\u5185\u5bb9\u306f\u591a\u5c90\u306b\u53ca\u3093\u3067\u304a\u308a\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6d3b\u52d5\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u30fb\u5730\u57df\u306e\u7279\u7523\u7269\u306e\u958b\u767a<\/strong>\r\n<p><strong>\u3000<\/strong>\u5546\u54c1\u306e\u958b\u767a\u3068\u8ca9\u58f2\uff08\u7121\u6dfb\u52a0\u7121\u7740\u8272\u306e\u30d4\u30e5\u30ec<span>\u201cSUCOYACA Puree\u201d<\/span>\uff09<\/p>\r\n<p><strong>\u30fb\u30d3\u30b8\u30cd\u30b9\u306b\u3088\u308b\u793e\u4f1a\u8ab2\u984c\u89e3\u6c7a<\/strong><\/p>\r\n<p><strong>\u3000<\/strong>\u4f01\u696d\u5411\u3051\u30e9\u30fc\u30cb\u30f3\u30b0\u30ef\u30fc\u30b1\u30fc\u30b7\u30e7\u30f3<\/p>\r\n<p>\u751f\u3051\u82b1\u304a\u3051\u3044\u3053\u5b9a\u671f\u4fbf<\/p>\r\n<p><strong>\u30fb\u6559\u80b2\u3001\u793e\u4f1a\u798f\u7949\u3001\u4eba\u8ca1\u80b2\u6210\u306e\u652f\u63f4<\/strong><\/p>\r\n<p>\u6027\u6559\u80b2\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/p>\r\n<p>\u5b66\u751f\u3068\u5546\u54c1\u306e\u5171\u540c\u958b\u767a\uff08\u30d4\u30af\u30eb\u30b9<span>\u201cPickles Beauty\u201d<\/span>\uff09<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u7279\u306b\u8208\u5473\u6df1\u3044\u306e\u306f\u3001\u540c\u6cd5\u4eba\u304c\u6700\u521d\u306b\u624b\u304c\u3051\u305f\u3001\u5730\u5143\u8fb2\u5bb6\u306e\u898f\u683c\u5916\u91ce\u83dc\u3092\u6d3b\u7528\u3057\u305f\u30d4\u30e5\u30ec\u306e\u958b\u767a\u3067\u3059\u3002\u8ca9\u58f2\u5b9f\u7e3e\u3082\u3042\u308a\u3001\u300c\u7a3c\u3050\u300d\u3053\u3068\u3082\u6d3b\u52d5\u76ee\u7684\u306e<span>1<\/span>\u3064\u3068\u3057\u3066\u3044\u308b\u70b9\u3067\u3001\u7570\u8272\u306e\u5b58\u5728\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\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\/Civil-servant-company-establishment-23.fw-min.png\" alt=\"\" class=\"wp-image-2066\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-23.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-23.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-23.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-23.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-23.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-23.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/kake-hashi.info\/?page_id=167\">SUCOYACA Puree \u306e\u8ca9\u58f2<\/a><\/span><\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\">6-3.\u2462\u5408\u540c\u4f1a\u793e \u98a8\u306e\u8c37\u306e\u5927\u9e7f<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"721\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-24.fw-min.png\" alt=\"\" class=\"wp-image-2067\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-24.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-24.fw-min-300x198.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-24.fw-min-1024x677.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-24.fw-min-768x508.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-24.fw-min-212x140.png 212w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.instagram.com\/hakko_ooshika\/\">\u79d8\u5883\u306e\u5929\u7a7a\u30ab\u30d5\u30a7 HAKKO OOSHIKA\uff5eSauce Labo\uff5e (@hakko_ooshika) \u2022 Instagram photos and videos<\/a><\/span><\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u300c\u5408\u540c\u4f1a\u793e \u98a8\u306e\u8c37\u306e\u5927\u9e7f\u300d\u306f\u3001<span>2021<\/span>\u5e74\u306b\u9577\u91ce\u770c\u306e\u8077\u54e1\u3089\u304c\u3001\u9577\u91ce\u770c\u306e\u300c\u793e\u4f1a\u8ca2\u732e\u8077\u54e1\u5fdc\u63f4\u5236\u5ea6\u300d\u3092\u6d3b\u7528\u3057\u3066\u8a2d\u7acb\u3057\u305f\u4f1a\u793e\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4e3b\u306a\u4e8b\u696d\u5185\u5bb9\u306f\u3001\u6df1\u523b\u306a\u4eba\u53e3\u6e1b\u5c11\u3068\u9ad8\u9f62\u5316\u306e\u554f\u984c\u3092\u62b1\u3048\u308b\u3001\u9577\u91ce\u770c\u5927\u9e7f\u6751\u306e\u5730\u57df\u6d3b\u52d5\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>2022\u5e74\u306b\u306f\u3001\u6a19\u9ad8\u7d04<span>1,500m<\/span>\u306e\u3068\u3053\u308d\u306b\u3042\u308b\u5927\u6c60\u9ad8\u539f\u306e\u6751\u6709\u65bd\u8a2d\u306b\u3001\u30ab\u30d5\u30a7\u30ec\u30b9\u30c8\u30e9\u30f3\u300c<span>HAKKO OOSHIKA<\/span>\uff5e<span>Sauce Labo<\/span>\uff5e\u300d\u3092\u30aa\u30fc\u30d7\u30f3\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u5730\u5143\u306e\u98df\u6750\u3092\u4f7f\u3063\u305f\u6599\u7406\u3084\u30b9\u30a4\u30fc\u30c4\u304c\u8a71\u984c\u3092\u96c6\u3081\u3066\u304a\u308a\u3001\u9577\u91ce\u770c\u8077\u54e1\u81ea\u3089\u3001\u5e97\u54e1\u3068\u3057\u3066\u3082\u50cd\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1030\" height=\"688\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-25.fw-min.png\" alt=\"\" class=\"wp-image-2069\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-25.fw-min.png 1030w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-25.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-25.fw-min-1024x684.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-25.fw-min-768x513.png 768w\" sizes=\"auto, (max-width: 1030px) 100vw, 1030px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.pref.nagano.lg.jp\/gyokaku\/kensei\/soshiki\/gyozaise\/kaikaku\/iine-challenge\/documents\/06_region-player.pdf\">\u300c\u5730\u57df\u306e\u30d7\u30ec\u30a4\u30e4\u30fc\u300d\u306b\u3001\u304a\u308c\u306f\u306a\u308b\uff01\u2015\u8d85\u904e\u758e\u306e\u5730\u5143\u3001\u3060\u304b\u3089\u9762\u767d\u304f\u2015<\/a><\/span><\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4eca\u5f8c\u306f\u98f2\u98df\u4e8b\u696d\u306e\u307f\u306a\u3089\u305a\u3001\u6751\u306e\u7279\u7523\u54c1\u3092\u4f7f\u3063\u305f\u5546\u54c1\u958b\u767a\u3084\u30a4\u30d9\u30f3\u30c8\u306e\u4f01\u753b\u3001\u30b2\u30b9\u30c8\u30cf\u30a6\u30b9\u3084\u6c11\u6cca\u306e\u958b\u8a2d\u3068\u3044\u3063\u305f\u4e8b\u696d\u306e\u5c55\u958b\u3092\u4e88\u5b9a\u3057\u3066\u304a\u308a\u3001\u7d4c\u6e08\u52b9\u679c\u3092\u901a\u3057\u3066\u3001\u5730\u57df\u3078\u306e\u3055\u3089\u306a\u308b\u8ca2\u732e\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h2 class=\"wp-block-heading\" id=\"a6\">7.\u516c\u52d9\u54e1\u304c\u5bb6\u65cf\u540d\u7fa9\u3067\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/h2>\r\n<p>\n\n\n\n<\/p>\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\/Civil-servant-company-establishment-26.fw-min.png\" alt=\"\" class=\"wp-image-2070\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-26.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-26.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-26.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-26.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-26.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-26.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u300c\u305d\u3082\u305d\u3082\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u5f97\u308b\u3064\u3082\u308a\u306f\u306a\u3044\u300d\u30b1\u30fc\u30b9\u3084\u300c\u8a31\u53ef\u3092\u53d6\u308b\u306e\u306f\u3042\u304d\u3089\u3081\u305f\u300d\u5834\u5408\u306b\u306f\u3001\u8a31\u53ef\u3092\u5f97\u306a\u3044\u307e\u307e\u3001\u5bb6\u65cf\u540d\u7fa9\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u540d\u7fa9\u3092\u5bb6\u65cf\u306b\u3057\u3066\u3001\u672c\u5f53\u306e\u3053\u3068\u304c\u660e\u308b\u307f\u306b\u51fa\u306a\u3044\u3088\u3046\u306b\u52aa\u3081\u3001\u4e07\u304c\u4e00\u30d0\u30ec\u3066\u3057\u307e\u3063\u305f\u3068\u304d\u306e\u305f\u3081\u306b\u5bfe\u7b56\u3092\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u5bb6\u65cf\u540d\u7fa9\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u969b\u306b\u306f\u3001\u4ee5\u4e0b<span>3<\/span>\u3064\u306e\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><a href=\"#b1\">7-1.\u5168\u3066\u306e\u540d\u7fa9\u3092\u5bb6\u65cf\u3067\u7d71\u4e00\u3059\u308b<\/a><br \/><a href=\"#b2\">7-2.\u30d0\u30ec\u305d\u3046\u306a\u8a00\u52d5\u306f\u614e\u3080<\/a><br \/><a href=\"#b3\">7-3.\u5bb6\u65cf\u306b\u3082\u696d\u52d9\u306b\u95a2\u308f\u3063\u3066\u3082\u3089\u3046<\/a><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u3053\u304b\u3089\u306f<span>3<\/span>\u3064\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u3001<span>1<\/span>\u3064\u305a\u3064\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\" id=\"b1\">7-1.\u5168\u3066\u306e\u540d\u7fa9\u3092\u5bb6\u65cf\u3067\u7d71\u4e00\u3059\u308b<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<p>1\u3064\u76ee\u306f\u3001\u5168\u3066\u306e\u540d\u7fa9\u3092\u5bb6\u65cf\u3067\u7d71\u4e00\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u306e\u969b\u306b\u5fc5\u8981\u3068\u306a\u308b\u767b\u8a18\u306e\u66f8\u985e\u306f\u3082\u3061\u308d\u3093\u3001\u4e8b\u696d\u306b\u95a2\u308f\u308b\u5168\u3066\u306e\u540d\u7fa9\u3092\u5bb6\u65cf\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u30d0\u30ec\u305f\u3068\u304d\u306e\u30ea\u30b9\u30af\u3092\u4e0b\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4e8b\u696d\u5185\u5bb9\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u540d\u7fa9\u3082\u3001<strong>\u4e8b\u696d\u306b\u307e\u3064\u308f\u308b\u3082\u306e\u306f\u5168\u3066\u3001\u5bb6\u65cf\u540d\u7fa9\u3067\u7d71\u4e00\u3059\u308b\u3088\u3046\u306b\u5fb9\u5e95<\/strong>\u3057\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u4e8b\u52d9\u6240\u306e\u8cc3\u8cb8\u5951\u7d04<br \/>\u30fb\u30ab\u30fc\u30ea\u30fc\u30b9\u306e\u5951\u7d04<br \/>\u30fb\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u56de\u7dda\u306e\u5951\u7d04<br \/>\u30fb\u30ec\u30f3\u30bf\u30eb\u30b5\u30fc\u30d0\u30fc\u306e\u5951\u7d04<br \/>\u30fb\u53ce\u5165\u306e\u632f\u8fbc\u53e3\u5ea7<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\" id=\"b2\">7-2.\u30d0\u30ec\u305d\u3046\u306a\u8a00\u52d5\u306f\u614e\u3080<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u516c\u52d9\u54e1\u304c\u526f\u696d\u306a\u3069\u3092\u3057\u3066\u3044\u3066\u30d0\u30ec\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u4e3b\u306b\u4ee5\u4e0b<span>2<\/span>\u3064\u306e\u539f\u56e0\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><span><a href=\"#_1cxs02sny4la\">7-2-1.\u8ab0\u304b\u306b\u8a71\u3057\u3066\u3057\u307e\u3063\u305f<\/a><\/span>\r\n<p><span><a href=\"#b5\">7-2-2.\u696d\u52d9\u306b\u652f\u969c\u3092\u304d\u305f\u3057\u305f<\/a><\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4ee5\u4e0b\u306b<span>1<\/span>\u3064\u305a\u3064\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h4 class=\"wp-block-heading\" id=\"b4\">7-2-1.\u8ab0\u304b\u306b\u8a71\u3057\u3066\u3057\u307e\u3063\u305f<\/h4>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u6700\u3082\u591a\u3044\u306e\u304c\u3001<strong>\u672c\u4eba\u304c\u8ab0\u304b\u306b\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3053\u3068\u3092\u8a71\u3057\u3066\u3057\u307e\u3044\u3001\u305d\u308c\u3092\u5bc6\u544a\u3055\u308c\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9<\/strong>\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3068\u3001\u3064\u3044\u8ab0\u304b\u306b\u81ea\u6162\u3057\u305f\u304f\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u4f1a\u793e\u8a2d\u7acb\u304c\u30d0\u30ec\u3066\u3001\u51e6\u5206\u3092\u53d7\u3051\u305f\u304f\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u4f1a\u793e\u306e\u3053\u3068\u306f\u8ab0\u306b\u3082\u8a00\u308f\u306a\u3044\u3088\u3046\u306b\u5fc3\u304c\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u307e\u305f\u3001\u8077\u5834\u306b\u30a6\u30bd\u3092\u3064\u3044\u3066\u3044\u308b\u3068\u3044\u3046\u826f\u5fc3\u306e\u5475\u8cac\u306b\u8010\u3048\u304b\u306d\u3001\u6253\u3061\u660e\u3051\u3066\u3057\u307e\u3046\u4eba\u3082\u3044\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u5bb6\u65cf\u540d\u7fa9\u3067\u4f1a\u793e\u8a2d\u7acb\u3057\u305f\u3053\u3068\u304c\u30d0\u30ec\u3066\u3057\u307e\u3048\u3070\u3001\u624b\u4f1d\u3063\u3066\u304f\u308c\u305f\u5bb6\u65cf\u306b\u3082\u8ff7\u60d1\u3092\u304b\u3051\u307e\u3059\u3002\u5bb6\u65cf\u306e\u540d\u7fa9\u3092\u501f\u308a\u308b\u306e\u306a\u3089\u3070\u3001\u6700\u521d\u304b\u3089\u305d\u308c\u306a\u308a\u306e\u899a\u609f\u3092\u6301\u3063\u3066\u3001\u53d6\u308a\u7d44\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h4 class=\"wp-block-heading\" id=\"b5\">7-2-2.\u696d\u52d9\u306b\u652f\u969c\u3092\u304d\u305f\u3057\u305f<\/h4>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u6b21\u306b\u3001\u52e4\u52d9\u306b\u652f\u969c\u3092\u304d\u305f\u3059\u3068\u3044\u3046\u539f\u56e0\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070<strong>\u9045\u523b\u3084\u65e9\u9000\u3001\u6025\u306a\u4f11\u307f\u304c\u5897\u3048\u308b\u3068\u3001\u540c\u50da\u3084\u4e0a\u53f8\u304b\u3089\u602a\u3057\u307e\u308c\u3066\u3057\u307e\u3046<\/strong>\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p><strong>\u3042\u306a\u305f\u306e\u672c\u696d\u306f\u3001\u3042\u304f\u307e\u3067\u516c\u52d9\u54e1\u306e\u4ed5\u4e8b\u3067\u3059<\/strong>\u3002\u3042\u307e\u308a\u7121\u7406\u3092\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u7121\u7406\u3092\u3059\u308b\u3068\u3001\u672c\u696d\u304b\u526f\u696d\u306e\u3069\u3061\u3089\u304b\u3092\u3001\u624b\u653e\u3059\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\" id=\"b3\">7-3.\u5bb6\u65cf\u306b\u3082\u696d\u52d9\u306b\u95a2\u308f\u3063\u3066\u3082\u3089\u3046<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<p>3\u3064\u76ee\u306f\u3001\u540d\u7fa9\u3092\u501f\u308a\u305f\u5bb6\u65cf\u306b\u3001\u696d\u52d9\u306b\u95a2\u308f\u3063\u3066\u3082\u3089\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u3044\u3066\u3082\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u4e8b\u5b9f\u304c\u30d0\u30ec\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u306f\u30bc\u30ed\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u3001\u30d0\u30ec\u3066\u3057\u307e\u3063\u305f\u3068\u304d\u306b\u5099\u3048\u3066\u3001\u5bfe\u7b56\u3092\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p><strong>\u540d\u7fa9\u3092\u501f\u308a\u305f\u5bb6\u65cf\u306b\u3001\u5b9f\u969b\u306e\u696d\u52d9\u306b\u95a2\u308f\u3063\u3066\u3082\u3089\u3046\u3068\u3001\u4e07\u304c\u4e00\u30d0\u30ec\u305d\u3046\u306b\u306a\u3063\u305f\u3068\u304d\u306b\u3082\u3001\u8a00\u3044\u9003\u308c\u304c\u53ef\u80fd<\/strong>\u3067\u3059\u3002\u4e8b\u5b9f\u4e0a\u3001\u5bb6\u65cf\u3082\u696d\u52d9\u306b\u95a2\u308f\u3063\u3066\u3044\u308b\u306e\u3060\u304b\u3089\u3001\u81ea\u5206\u306f\u300c\u5bb6\u696d\u306e\u624b\u4f1d\u3044\u300d\u3092\u3057\u3066\u3044\u308b\u3068\u8a00\u3063\u3066\u3082\u3001\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>2\u4eba\u3067\u624b\u5206\u3051\u3057\u3066\u696d\u52d9\u3092\u884c\u3048\u3070\u3001\u4f1a\u793e\u3092\u904b\u55b6\u3057\u7d9a\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002\u3057\u304b\u3057<strong>\u5bb6\u65cf\u3082\u516c\u52d9\u54e1\u306e\u5834\u5408\u3001\u3053\u306e\u5bfe\u51e6\u6cd5\u306f\u901a\u7528\u3057\u306a\u3044<\/strong>\u306e\u3067\u3001\u6c17\u3092\u4ed8\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h2 class=\"wp-block-heading\" id=\"a7\">8.\u526f\u696d\u3067\u4f1a\u793e\u8a2d\u7acb\u3059\u3079\u304d\u304b\u5224\u65ad\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u300c\u7bc0\u7a0e\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u300d<\/h2>\r\n<p>\n\n\n\n<\/p>\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\/Civil-servant-company-establishment-27.fw-min.png\" alt=\"\" class=\"wp-image-2072\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-27.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-27.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-27.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-27.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-27.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-27.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u5f97\u305a\u306b\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001\u591a\u5c11\u306a\u308a\u306e\u30ea\u30b9\u30af\u3092\u5192\u3055\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u3060\u304b\u3089\u3053\u305d\u3001\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306b\u306f\u300c\u3053\u3053\u3057\u304b\u306a\u3044\u300d\u3068\u3044\u3046\u6642\u6a5f\u3092\u898b\u6975\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u3053\u3067\u306f\u3001\u526f\u696d\u3092\u6cd5\u4eba\u5316\uff08\u4f1a\u793e\u8a2d\u7acb\uff09\u3059\u308b\u306e\u306b\u3075\u3055\u308f\u3057\u3044\u3001<span>2<\/span>\u3064\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><span><a href=\"#b6\">8-1.\u5229\u76ca\u984d\u304c500\u4e07\u5186\u3092\u4e0a\u56de\u3063\u305f\u30bf\u30a4\u30df\u30f3\u30b0<\/a><\/span>\r\n<p><span><a href=\"#b7\">8-2.\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u4e0a\u56de\u3063\u305f\u30bf\u30a4\u30df\u30f3\u30b0<\/a><\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u3053\u304b\u3089\u306f<span>2<\/span>\u3064\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3064\u3044\u3066\u3001\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\" id=\"b6\">8-1.\u5229\u76ca\u984d\u304c<span>500<\/span>\u4e07\u5186\u3092\u4e0a\u56de\u3063\u305f\u30bf\u30a4\u30df\u30f3\u30b0<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u526f\u696d\u3092\u6cd5\u4eba\u5316\u3059\u3079\u304d<span>1<\/span>\u3064\u76ee\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u4e8b\u696d\u306e\u5229\u76ca\u984d\u304c<span>500<\/span>\u4e07\u5186\u3092\u4e0a\u56de\u3063\u305f\u3068\u304d\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001<strong>\u5229\u76ca\u984d\u304c<span>500<\/span>\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u6cd5\u4eba\u306e\u65b9\u304c\u7a0e\u7387\u304c\u4f4e\u304f\u306a\u308a\u3001\u7a0e\u91d1\u5bfe\u7b56\u306b\u306a\u308b<\/strong>\u304b\u3089\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u500b\u4eba\u4e8b\u696d\u3068\u3057\u3066\u306e\u526f\u696d\u306e\u5834\u5408\u306b\u306f\u6240\u5f97\u7a0e\u304c\u3001\u4f1a\u793e\u3068\u3057\u3066\u306f\u6cd5\u4eba\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u5229\u76ca\u984d\u304c<span>500<\/span>\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u6240\u5f97\u7a0e\u306e\u65b9\u304c\u7a0e\u7387\u304c\u4f4e\u3044\u306e\u3067\u3059\u304c\u3001<span>500<\/span>\u4e07\u5186\u3092\u8d85\u3048\u305f\u3042\u305f\u308a\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306e\u65b9\u304c\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3088\u3063\u3066\u3001\u5229\u76ca\u984d\u304c<span>500<\/span>\u4e07\u5186\u3092\u8d85\u3048\u305f\u3089\u3001\u6cd5\u4eba\u306b\u5207\u308a\u66ff\u3048\u305f\u65b9\u304c\u304a\u5f97\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\" id=\"b7\">8-2.\u58f2\u4e0a\u9ad8\u304c<span>1,000<\/span>\u4e07\u5186\u3092\u4e0a\u56de\u3063\u305f\u30bf\u30a4\u30df\u30f3\u30b0<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u526f\u696d\u3092\u6cd5\u4eba\u5316\u3059\u3079\u304d<span>2<\/span>\u3064\u76ee\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u58f2\u4e0a\u9ad8\u304c<span>1,000<\/span>\u4e07\u5186\u3092\u4e0a\u56de\u3063\u305f\u3068\u304d\u3067\u3059\u3002\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3068\u3001<strong>\u6d88\u8cbb\u7a0e\u306e\u7a0e\u91d1\u5bfe\u7b56\u304c\u3067\u304d\u307e\u3059<\/strong>\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\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\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3057\u304b\u3057<strong>\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u6cd5\u4eba\u306b\u79fb\u884c\u3059\u308b\u3068\u3001\u305d\u308c\u307e\u3067\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u58f2\u308a\u4e0a\u3052\u305f\u984d\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u5916<\/strong>\u3068\u898b\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3064\u307e\u308a\u8a2d\u7acb\u5f8c\u3001\u5c11\u306a\u304f\u3068\u3082<span>2<\/span>\u5e74\u9593\u306f\u6d88\u8cbb\u7a0e\u3092\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u304f\u306a\u308b\u306e\u3067\u3059\u3002\u3088\u3063\u3066\u3001\u58f2\u4e0a\u9ad8\u304c<span>1,000<\/span>\u4e07\u5186\u3092\u8d85\u3048\u305f\u3089\u3001\u6cd5\u4eba\u306b\u5207\u308a\u66ff\u3048\u305f\u65b9\u304c\u304a\u5f97\u3060\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h2 class=\"wp-block-heading\">9.\u516c\u52d9\u54e1\u306e\u4f1a\u793e\u8a2d\u7acb\u306b\u306f\u8ab2\u984c\u304c\u5c71\u7a4d\u307f<span>\u2026<\/span>\u3060\u304b\u3089\u3053\u305d\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u304c\u304a\u3059\u3059\u3081\uff01\u516c\u52d9\u54e1\u304c\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b<span>3<\/span>\u3064\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\r\n<p>\n\n\n\n<\/p>\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\/Civil-servant-company-establishment-28.fw-min.png\" alt=\"\" class=\"wp-image-2074\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-28.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-28.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-28.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-28.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-28.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-28.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u3053\u307e\u3067\u306e\u5185\u5bb9\u304b\u3089\u3082\u5206\u304b\u308b\u3088\u3046\u306b\u3001\u516c\u52d9\u54e1\u304c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306e\u306f\u7c21\u5358\u306a\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u300c\u526f\u696d\u7981\u6b62\u898f\u5b9a\u300d\u3092\u4f55\u3089\u304b\u306e\u65b9\u6cd5\u3067\u30af\u30ea\u30a2\u3057\u3066\u3082\u3001\u672c\u696d\u3067\u3042\u308b\u516c\u52d9\u3092\u3053\u306a\u3059\u304b\u305f\u308f\u3089\u3001\u7169\u96d1\u306a\u4f1a\u793e\u8a2d\u7acb\u306e\u624b\u7d9a\u304d\u3082\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u7279\u306b\u4e00\u4eba\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u521d\u3081\u3066\u306e\u7d4c\u9a13\u3067\u5206\u304b\u3089\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u4e2d\u3001<span>1<\/span>\u4eba\u304d\u308a\u3067\u60a9\u307f\u306a\u304c\u3089\u3001\u624b\u9593\u3068\u6642\u9593\u3092\u304b\u3051\u3066\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u6e96\u5099\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u305d\u3053\u3067\u3001\u304a\u3059\u3059\u3081\u3057\u305f\u3044\u306e\u304c\u300c\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u300d\u306e\u5229\u7528\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u25bc\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3068\u306f<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306e\u306b\u5fc5\u8981\u306a\u3001\u66f8\u985e\u306e\u6e96\u5099\u3084\u767b\u8a18\u306e\u624b\u7d9a\u304d\u3092\u3001\u5c02\u9580\u5bb6\u304c\u4ee3\u884c\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002\r\n<p>\u7a0e\u7406\u58eb\u3084\u53f8\u6cd5\u66f8\u58eb\u3068\u3044\u3063\u305f\u5c02\u9580\u5bb6\u304c\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u308b\u306e\u3067\u3001\u4f1a\u793e\u8a2d\u7acb\u304c\u52b9\u7387\u5316\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u516c\u52d9\u54e1\u304c\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"610\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-29.fw-min.png\" alt=\"\" class=\"wp-image-2075\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-29.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-29.fw-min-300x168.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-29.fw-min-1024x573.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-29.fw-min-768x430.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u3053\u304b\u3089\u306f\u3001<span>3<\/span>\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u3001<span>1<\/span>\u3064\u305a\u3064\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\">9-1.\u2460\u624b\u9593\u3068\u6642\u9593\u3092\u7bc0\u7d04\u3057\u672c\u696d\u306b\u652f\u969c\u3092\u304d\u305f\u3055\u306a\u3044<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<p>1\u3064\u76ee\u306f\u3001\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u3067\u3042\u308b\u3001\u624b\u9593\u3068\u6642\u9593\u3092\u7bc0\u7d04\u3067\u304d\u308b\u70b9\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u516c\u52d9\u54e1\u304c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001\u672c\u696d\u3067\u3042\u308b\u516c\u52d9\u306f\u3001\u901a\u5e38\u901a\u308a\u306b\u3053\u306a\u3055\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u3064\u307e\u308a\u3001<strong>\u672c\u696d\u3068\u4f1a\u793e\u8a2d\u7acb\u306e\u6e96\u5099\u3092\u3001\u4e21\u7acb\u3055\u305b\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044<\/strong>\u306e\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u3092\u3082\u3089\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u57fa\u672c\u7684\u306b\u300c\u4f1a\u793e\u8a2d\u7acb\u306e\u6e96\u5099\u304c\u3042\u308b\u306e\u3067<span>\u2026<\/span>\u300d\u3068\u3001\u7e70\u308a\u8fd4\u3057\u4ed5\u4e8b\u306b\u7a74\u3092\u958b\u3051\u308b\u884c\u70ba\u306f\u8a31\u3055\u308c\u307e\u305b\u3093\u3002\u3082\u3061\u308d\u3093\u6709\u7d66\u4f11\u6687\u306f\u4f7f\u3048\u307e\u3059\u304c\u3001\u5168\u3066\u306e\u4f11\u307f\u3092\u4f1a\u793e\u8a2d\u7acb\u306e\u6e96\u5099\u306b\u5145\u3066\u308b\u3053\u3068\u306f\u3001\u73fe\u5b9f\u7684\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3068\u306f\u3044\u3048\u3001<strong>\u4f1a\u793e\u8a2d\u7acb\u306e\u6e96\u5099\u306f\u3001\u7247\u624b\u9593\u3067\u3067\u304d\u308b\u307b\u3069\u3001\u7c21\u5358\u306a\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/strong>\u3002\u81ea\u5206\u3067\u3084\u308d\u3046\u3068\u3059\u308b\u3068\u3001\u305d\u308c\u306a\u308a\u306e\u624b\u9593\u3068\u6642\u9593\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u672c\u696d\u306b\u652f\u969c\u3092\u304d\u305f\u3055\u305a\u306b\u4f1a\u793e\u8a2d\u7acb\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u6d3b\u7528\u304c\u5408\u7406\u7684\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\">9-2.\u2461\u81ea\u5206\u3067\u8a2d\u7acb\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b\u3088\u308a\u3082\u7bc0\u7d04\u3067\u304d\u308b<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<p>2\u3064\u76ee\u306f\u3001\u81ea\u5206\u3067\u8a2d\u7acb\u624b\u7d9a\u304d\u3092\u3059\u308b\u3088\u308a\u3082\u3001\u7bc0\u7d04\u3067\u304d\u308b\u70b9\u3067\u3059\u3002\u4f9d\u983c\u3059\u308b\u6cd5\u4eba\u306b\u3088\u3063\u3066\u306f\u3001<strong>\u601d\u3063\u3066\u3044\u305f\u3088\u308a\u3082\u30ea\u30fc\u30ba\u30ca\u30d6\u30eb\u306a\u4fa1\u683c\u3067\u3001\u4ee3\u884c\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/strong>\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p><strong>\u81ea\u5206\u3067\u3084\u308b\u3088\u308a\u3082\u5b89\u304f\u5229\u7528\u3067\u304d\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u5229\u7528\u3057\u306a\u3044\u624b\u306f\u3042\u308a\u307e\u305b\u3093<\/strong>\u3088\u306d\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u5b9f\u969b\u3001\u5f8c\u307b\u3069\u7d39\u4ecb\u3059\u308b\u300c<span><a href=\"https:\/\/www.ht-tax.or.jp\/startup\/\">\u8fbb\u30fb\u672c\u90f7\u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc<\/a><\/span>\u300d\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u30d7\u30e9\u30f3\uff08\u4ee5\u4e0b\u306e\u4f8b\u306f\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\uff09\u3092\u7528\u610f\u3057\u3066\u304a\u308a\u3001\u81ea\u5206\u306e\u529b\u3067\u8a2d\u7acb\u3059\u308b\u3088\u308a\u3001\u304a\u5f97\u306b\u5229\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u304f\u308f\u3057\u304f\u306f\u300c<span><a href=\"#b8\">11-2.\u2461\u81ea\u5206\u3067\u8a2d\u7acb\u3059\u308b\u3088\u308a\u304a\u5f97\u306a\u4ee3\u884c\u6599<\/a><\/span>\u300d\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"710\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-30.fw-min.png\" alt=\"\" class=\"wp-image-2076\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-30.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-30.fw-min-300x195.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-30.fw-min-1024x667.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-30.fw-min-768x500.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.ht-tax.or.jp\/startup\/\">\u8fbb\u30fb\u672c\u90f7\u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc<\/a><\/span><\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3082\u3057\u3001\u4ee3\u884c\u306e\u30b3\u30b9\u30c8\u304c\u6c17\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u306a\u3089\u3001\u4e00\u5ea6\u3001\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u6cd5\u4eba\u306a\u3069\u306b\u76f8\u8ac7\u3057\u3066\u307f\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\">9-3.\u2462\u4f1a\u793e\u8a2d\u7acb\u304b\u3089\u8a2d\u7acb\u5f8c\u307e\u3067\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u3089\u308c\u308b<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<p>3\u3064\u76ee\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u6e96\u5099\u306f\u3082\u3061\u308d\u3093\u3001\u8a2d\u7acb\u5f8c\u306e\u30b5\u30dd\u30fc\u30c8\u3082\u4f9d\u983c\u3067\u304d\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u516c\u52d9\u54e1\u304c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3001\u6570\u591a\u304f\u306e\u30cf\u30fc\u30c9\u30eb\u3092\u4e57\u308a\u8d8a\u3048\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u3092\u5f97\u308b\u5834\u5408\u3001\u4e0a\u53f8\u3089\u306e\u7406\u89e3\u3092\u5f97\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<br \/>\u30fb\u4e0a\u53f8\u3089\u306e\u7406\u89e3\u3092\u5f97\u308b\u305f\u3081\u306b\u3001\u52aa\u529b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<br \/>\u30fb\u8a31\u53ef\u304c\u5f97\u3089\u308c\u3066\u3082\u3001\u52e4\u52d9\u5916\u306e\u6642\u9593\u3060\u3051\u3092\u4f7f\u3063\u3066\u3001\u8a2d\u7acb\u6e96\u5099\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<br \/>\u30fb\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u3092\u5f97\u306a\u3044\u5834\u5408\u3001\u8077\u5834\u306b\u96a0\u3057\u306a\u304c\u3089\u8a2d\u7acb\u6e96\u5099\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<br \/>\u30fb\u4e00\u4eba\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001\u76f8\u8ac7\u76f8\u624b\u304c\u3044\u306a\u3044<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u8077\u5834\u306e\u8a31\u53ef\u3092\u5f97\u305a\u306b\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001\u8ab0\u306b\u3082\u6253\u3061\u660e\u3051\u3089\u308c\u306a\u3044\u72b6\u6cc1\u306e\u4e2d\u3001\u4e00\u4eba\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3001\u8a2d\u7acb\u5f8c\u3082\u904b\u55b6\u3092\u7d9a\u3051\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u8a31\u53ef\u3092\u5f97\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u4e00\u4eba\u4f1a\u793e\u306e\u5834\u5408\u3001\u76f8\u8ac7\u76f8\u624b\u306f\u3044\u307e\u305b\u3093\u3002\u672c\u696d\u3068\u306e\u4e21\u7acb\u3067\u6642\u9593\u306b\u8ffd\u308f\u308c\u306a\u304c\u3089\u3082\u3001<strong>\u7591\u554f\u3084\u554f\u984c\u304c\u3042\u3063\u3066\u3082<span>1<\/span>\u3064\u305a\u3064\u81ea\u5206\u3067\u89e3\u6c7a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u5b64\u72ec\u3084\u30b9\u30c8\u30ec\u30b9\u3092\u611f\u3058\u308b\u5834\u9762\u3082\u591a\u3044<\/strong>\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3067\u3082\u3001\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u4f7f\u3048\u3070\u3001\u8a2d\u7acb\u6e96\u5099\u306f\u3082\u3061\u308d\u3093\u3001\u8a2d\u7acb\u5f8c\u306b\u81f3\u308b\u307e\u3067\u3001\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u7279\u306b\u4e00\u4eba\u4f1a\u793e\u3092\u904b\u55b6\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5fc3\u5f37\u3044\u5473\u65b9\u3068\u306a\u3063\u3066\u304f\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h2 class=\"wp-block-heading\">10.\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3082\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u305f\u3044\u306a\u3089\u3001\u4ee3\u884c\u5148\u306f\u3010\u7a0e\u7406\u58eb\u6cd5\u4eba\u3011\u4e00\u629e\uff01<\/h2>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"725\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-31.fw-min.png\" alt=\"\" class=\"wp-image-2078\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-31.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-31.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-31.fw-min-1024x681.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-31.fw-min-768x511.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-31.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-31.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u306e\u4ee3\u884c\u3060\u3051\u3067\u306a\u304f\u3001\u8a2d\u7acb\u5f8c\u3082\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u306e\u306a\u3089\u3001\u4ee3\u884c\u5148\u306f\u7a0e\u7406\u58eb\u6cd5\u4eba\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u306a\u305c\u306a\u3089<strong>\u7a0e\u7406\u58eb\u306f\u3001\u4f1a\u793e\u3092\u904b\u55b6\u3059\u308b\u3046\u3048\u3067\u91cd\u8981\u306a\u8ab2\u984c\u3068\u306a\u308b\u3001\u304a\u91d1\u306e\u5206\u91ce\u306e\u5c02\u9580\u5bb6<\/strong>\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4f1a\u793e\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u58eb\u696d\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\uff13\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u2460 \u7a0e\u7406\u58eb <br \/><span style=\"font-size: revert; font-family: inherit; font-weight: inherit; color: initial;\">\u2461 \u884c\u653f\u66f8\u58eb<\/span><br \/><span style=\"font-size: revert; font-family: inherit; font-weight: inherit; color: initial;\">\u2462 \u53f8\u6cd5\u66f8\u58eb<\/span><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u308c\u3089\u306e\u58eb\u696d\u306f\u3001\u305d\u308c\u305e\u308c\u5c02\u9580\u5206\u91ce\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u4f9d\u983c\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u9055\u3044\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u00a0<\/strong><\/td>\r\n<td><strong>\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\r\n<td>\u00a0<strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u7a0e\u7406\u58eb<\/strong><\/td>\r\n<td>\u30fb\u66f8\u985e\u306e\u4f5c\u6210\u3092\u624b\u4f1d\u3063\u3066\u3082\u3089\u3048\u308b\r\n<p>\u30fb\u8a2d\u7acb\u624b\u6570\u6599\u304c\u6bd4\u8f03\u7684\u30ea\u30fc\u30ba\u30ca\u30d6\u30eb<\/p>\r\n<p>\u30fb<strong>\u8a2d\u7acb\u5f8c\u306e\u7a0e\u52d9\u95a2\u4fc2\u306e\u696d\u52d9\u3092\u4efb\u305b\u3089\u308c\u308b<\/strong><\/p>\r\n<\/td>\r\n<td>\u30fb\u767b\u8a18\u306e\u624b\u7d9a\u304d\u306f\u81ea\u5206\u304b\u3001\u63d0\u643a\u306e\u53f8\u6cd5\u66f8\u58eb\u304c\u884c\u3046<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u884c\u653f\u66f8\u58eb<\/strong><\/td>\r\n<td>\u30fb\u66f8\u985e\u306e\u4f5c\u6210\u3092\u4ee3\u884c\u3057\u3066\u3082\u3089\u3048\u308b<\/td>\r\n<td>\u30fb\u767b\u8a18\u306e\u624b\u7d9a\u304d\u306f\u81ea\u5206\u304b\u3001\u63d0\u643a\u306e\u53f8\u6cd5\u66f8\u58eb\u304c\u884c\u3046\r\n<p>\u30fb\u8a2d\u7acb\u5f8c\u306e\u7a0e\u52d9\u95a2\u4fc2\u306e\u30b5\u30dd\u30fc\u30c8\u306f\u306a\u3044<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u53f8\u6cd5\u66f8\u58eb<\/strong><\/td>\r\n<td>\u30fb\u4e38\u3054\u3068\u4ee3\u884c\u3057\u3066\u3082\u3089\u3048\u308b<\/td>\r\n<td>\u30fb\u8a2d\u7acb\u624b\u6570\u6599\u304c\u6bd4\u8f03\u7684\u9ad8\u3081\r\n<p>\u30fb\u8a2d\u7acb\u5f8c\u306e\u7a0e\u52d9\u95a2\u4fc2\u306e\u30b5\u30dd\u30fc\u30c8\u306f\u306a\u3044<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u66f8\u985e\u306e\u4f5c\u6210\u304b\u3089\u767b\u8a18\u7533\u8acb\u307e\u3067\u3053\u306a\u305b\u308b\u306e\u306f\u3001\u53f8\u6cd5\u66f8\u58eb\u306e\u307f\u3067\u3059\u3002\u3057\u304b\u3057\u3001<strong>\u8a2d\u7acb\u5f8c\u306b\u7a0e\u52d9\u95a2\u4fc2\u306e\u696d\u52d9\u3092\u4efb\u305b\u3089\u308c\u308b\u306e\u306f\u3001\u7a0e\u7406\u58eb\u3057\u304b\u3044\u307e\u305b\u3093<\/strong>\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u307e\u305f\u3001\u56fd\u5185\u306e\u591a\u304f\u306e\u4f1a\u793e\u304c\u3001\u904b\u55b6\u3059\u308b\u306e\u306b\u7a0e\u7406\u58eb\u306e\u529b\u3092\u501f\u308a\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4ee5\u4e0b\u306f\u8ca1\u52d9\u7701\u306e\u8abf\u67fb\u306b\u3088\u308b\u3001\u4ee4\u548c<span>3<\/span>\u5e74\u5ea6\u306e\u300c\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u7a0e\u7406\u58eb\u304c\u95a2\u4e0e\u3057\u3066\u3044\u308b\u5272\u5408\u300d\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<span>89.5<\/span>\uff05\u3068\u3001<strong><span>9<\/span>\u5272\u8fd1\u3044\u4f1a\u793e\u304c\u3001\u7a0e\u7406\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u3066\u3044\u308b<\/strong>\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"640\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-32.fw-min.png\" alt=\"\" class=\"wp-image-2079\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-32.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-32.fw-min-300x176.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-32.fw-min-1024x601.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-32.fw-min-768x451.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.mof.go.jp\/about_mof\/policy_evaluation\/nta\/fy2021\/evaluation\/202210ntahyokazentai.pdf\">\u4ee4\u548c\uff13\u4e8b\u52d9\u5e74\u5ea6 \u56fd\u7a0e\u5e81\u5b9f\u7e3e\u8a55\u4fa1\u66f8<\/a><\/span><\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u8a2d\u7acb\u5f8c\u306b\u306f\u591a\u304f\u306e\u4f1a\u793e\u304c\u3001\u7a0e\u7406\u58eb\u3068\u9867\u554f\u5951\u7d04\u3092\u7d50\u3093\u3067\u3044\u307e\u3059\u3002\u3082\u3057<strong>\u7a0e\u7406\u58eb\u306b\u30a2\u30c6\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u3092\u901a\u3057\u3066\u3001\u305d\u306e\u5f8c\u306e\u4f1a\u793e\u904b\u55b6\u306e\u30b5\u30dd\u30fc\u30bf\u30fc\u3092\u63a2\u3057\u3066\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b<\/strong>\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h2 class=\"wp-block-heading\">11.\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306a\u3089\u3001\u516c\u52d9\u54e1\u3067\u3082\u5b89\u5fc3\u3057\u3066\u4f1a\u793e\u8a2d\u7acb\u30fb\u904b\u55b6\u304c\u3067\u304d\u308b\uff01<\/h2>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"567\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-33.fw-min.png\" alt=\"\" class=\"wp-image-2081\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-33.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-33.fw-min-300x156.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-33.fw-min-1024x533.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-33.fw-min-768x400.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.ht-tax.or.jp\/startup\/\">\u8fbb\u30fb\u672c\u90f7\u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc<\/a><\/span><\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u3042\u308c\u3070\u3001\u4f1a\u793e\u8a2d\u7acb\u306b\u8ab2\u984c\u306e\u591a\u3044\u516c\u52d9\u54e1\u3067\u3082\u3001\u4f1a\u793e\u8a2d\u7acb\u3084\u904b\u55b6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u3001\u5b89\u5fc3\u3057\u3066\u4f9d\u983c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u3053\u3067\u306f\u3001\u516c\u52d9\u54e1\u304c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u4f9d\u983c\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3092<span>4<\/span>\u3064\u3001\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\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\/Civil-servant-company-establishment-34.fw-min.png\" alt=\"\" class=\"wp-image-2082\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-34.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-34.fw-min-300x149.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-34.fw-min-1024x509.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-34.fw-min-768x382.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3053\u3053\u304b\u3089\u306f<span>3<\/span>\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u3001<span>1<\/span>\u3064\u305a\u3064\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\">11-1.\u2460\u4f1a\u793e\u8a2d\u7acb\u306b\u95a2\u3059\u308b\u76f8\u8ac7\u304c\u4f55\u5ea6\u3067\u3082\u7121\u6599<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<p>1\u3064\u76ee\u306f\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u306b\u95a2\u3059\u308b\u76f8\u8ac7\u304c\u3001<strong>\u3054\u4f9d\u983c\u524d\u3067\u3042\u3063\u3066\u3082\u3001\u4f55\u5ea6\u3067\u3082\u7121\u6599<\/strong>\u3067\u53d7\u3051\u3089\u308c\u308b\u70b9\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u516c\u52d9\u54e1\u306e\u4f1a\u793e\u8a2d\u7acb\u306e\u30cf\u30fc\u30c9\u30eb\u306f\u3001\u8a2d\u7acb\u5f8c\u3088\u308a\u3082\u3001\u8a2d\u7acb\u3059\u308b\u524d\u306e\u6bb5\u968e\u306b\u3001\u591a\u304f\u5b58\u5728\u3057\u3066\u3044\u307e\u3059\u3002\u4f1a\u793e\u8a2d\u7acb\u3092\u8003\u3048\u3066\u3044\u308b\u516c\u52d9\u54e1\u306e\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7591\u554f\u3084\u4e0d\u5b89\u3092\u62b1\u3048\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u4f1a\u793e\u8a2d\u7acb\u306e\u8a31\u53ef\u306f\u5f97\u3089\u308c\u308b\u306e\u304b<br \/>\u30fb\u3069\u3046\u3059\u308c\u3070\u4e0a\u53f8\u3089\u306e\u7406\u89e3\u304c\u5f97\u3089\u308c\u308b\u306e\u304b<br \/>\u30fb\u8a31\u53ef\u304c\u5f97\u3089\u308c\u305d\u3046\u306b\u306a\u3044\u5834\u5408\u3001\u3069\u3046\u3057\u305f\u3089\u3044\u3044\u306e\u304b<br \/>\u30fb\u8a31\u53ef\u3092\u5f97\u305a\u306b\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001\u3069\u3093\u306a\u70b9\u306b\u6c17\u3092\u4ed8\u3051\u308c\u3070\u3044\u3044\u306e\u304b<br \/>\u30fb\u4e00\u4eba\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u305f\u3081\u3001\u76f8\u8ac7\u76f8\u624b\u304c\u3044\u306a\u3044<br \/>\u30fb\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306e\u306f\u521d\u3081\u3066\u306a\u306e\u3067\u3001\u4f55\u304b\u3089\u59cb\u3081\u305f\u3089\u3044\u3044\u304b\u5206\u304b\u3089\u306a\u3044<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001<strong>\u4f1a\u793e\u8a2d\u7acb\u306b\u95a2\u3059\u308b\u8cea\u554f\u3092\u3001\u5e74\u4e2d\u7121\u4f11\u3001<span>24<\/span>\u6642\u9593\u4f53\u5236\u3067\u53d7\u3051\u4ed8\u3051<\/strong>\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u306b\u95a2\u3059\u308b\u60a9\u307f\u3084\u5fc3\u914d\u4e8b\u304c\u3042\u308c\u3070\u3001\u3069\u3093\u306a\u3053\u3068\u3067\u3082\u6c17\u517c\u306d\u306a\u304f\u3001\u3054\u76f8\u8ac7\u3044\u305f\u3060\u3051\u308b\u306e\u3067\u3001\u4e0d\u5b89\u3092\u89e3\u6d88\u3067\u304d\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"456\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-35.fw-min.png\" alt=\"\" class=\"wp-image-2084\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-35.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-35.fw-min-300x126.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-35.fw-min-1024x428.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-35.fw-min-768x321.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u3082\u3061\u308d\u3093\u3001\u3054\u4f9d\u983c\u5f8c\u3082\u3001\u3054\u4f9d\u983c\u4e3b\u69d8\u306e\u60a9\u307f\u3084\u76f8\u8ac7\u306b\u3068\u3053\u3068\u3093\u89aa\u8eab\u306b\u306a\u3063\u3066\u5bc4\u308a\u6dfb\u3044\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\" id=\"b8\">11-2.\u2461\u81ea\u5206\u3067\u8a2d\u7acb\u3059\u308b\u3088\u308a\u304a\u5f97\u306a\u4ee3\u884c\u6599<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<p>2\u3064\u76ee\u306f\u3001<strong>\u81ea\u5206\u3067\u4f1a\u793e\u8a2d\u7acb\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b\u3088\u308a\u3082\u3001\u4ee3\u884c\u3092\u4f9d\u983c\u3057\u305f\u65b9\u304c\u5b89\u304f\u6e08\u3080<\/strong>\u70b9\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4ee5\u4e0b\u306f\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u7528\u610f\u3057\u3066\u3044\u308b\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u30d7\u30e9\u30f3\uff08\u4ee5\u4e0b\u306e\u4f8b\u306f\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\uff09\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"710\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-30.fw-min.png\" alt=\"\" class=\"wp-image-2076\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-30.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-30.fw-min-300x195.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-30.fw-min-1024x667.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-30.fw-min-768x500.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u524d\u63d0\u3068\u3057\u3066\u3001\u3054\u81ea\u8eab\u3067\u682a\u5f0f\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001\u6700\u4f4e\u3067\u3082\u3001<span>222,000<\/span>\u5186\u306e\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u96fb\u5b50\u5b9a\u6b3e\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u53ce\u5165\u5370\u7d19\u4ee3\u306e<span>40,000<\/span>\u5186\u3092\u30ab\u30c3\u30c8\u3057\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306b\u7a0e\u7406\u58eb\u9867\u554f\u5951\u7d04\u306e\u5fc5\u8981\u304c\u306a\u3044\u300c\u767b\u8a18\u4ee3\u884c\u30d1\u30c3\u30af\u300d\u3067\u3042\u3063\u3066\u3082\u3001\u81ea\u5206\u3067\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u3088\u308a\u3082<span>7,000<\/span>\u5186\u5b89\u304f\u3001\u4ee3\u884c\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p><strong>\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306b\u7a0e\u7406\u58eb\u9867\u554f\u5951\u7d04\u3092\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8a2d\u7acb\u8cbb\u7528\u7279\u5225\u5272\u5f15\u3068\u3057\u3066\u3001\u5f53\u6cd5\u4eba\u3067<span>39,000<\/span>\u5186\u3092\u3054\u8ca0\u62c5<\/strong>\u3044\u305f\u3057\u307e\u3059\u3002\u7d50\u679c\u3068\u3057\u3066\u3001<strong>\u3054\u81ea\u8eab\u3067\u8a2d\u7acb\u696d\u52d9\u3092\u884c\u3046\u3088\u308a\u3082\u3001<span>79,000<\/span>\u5186\u5b89\u304f\u3001\u4f1a\u793e\u8a2d\u7acb\u304c\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u8a2d\u7acb\u5f8c\u306e\u9867\u554f\u7a0e\u7406\u58eb\u3092\u304a\u63a2\u3057\u306e\u5834\u5408\u306b\u306f\u3001\u7a0e\u7406\u58eb\u9867\u554f\u5951\u7d04\u3092\u524d\u63d0\u3068\u3057\u305f\u3001\u30d5\u30eb\u30b5\u30dd\u30fc\u30c8\u30d1\u30c3\u30af\u306e\u3054\u5229\u7528\u3092\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<h3 class=\"wp-block-heading\">11-3.\u2462\u6642\u9593\u3068\u5834\u6240\u3092\u554f\u308f\u306a\u3044\u300c\u30ea\u30e2\u30fc\u30c8\u9867\u554f\u300d<\/h3>\r\n<p>\n\n\n\n<\/p>\r\n<p>3\u3064\u76ee\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306b\u3001\u6642\u9593\u3068\u5834\u6240\u306e\u5236\u7d04\u3092\u53d7\u3051\u306a\u3044\u300c\u30ea\u30e2\u30fc\u30c8\u9867\u554f\u300d\u3092\u4ed8\u3051\u3089\u308c\u308b\u70b9\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u300c\u30ea\u30e2\u30fc\u30c8\u9867\u554f\u300d\u306f<span>LINE<\/span>\u3084\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3001<span>zoom<\/span>\u306a\u3069\u3092\u6d3b\u7528\u3057\u3066\u3001\u81ea\u5b85\u306b\u3044\u306a\u304c\u3089\u306b\u3057\u3066\u3001\u7a0e\u7406\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u304c\u53d7\u3051\u3089\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"581\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-36.fw-min.png\" alt=\"\" class=\"wp-image-2085\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-36.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-36.fw-min-300x160.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-36.fw-min-1024x546.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-36.fw-min-768x409.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.ht-tax.or.jp\/startup\/advisory_services\/\">\u9867\u554f\u30b5\u30fc\u30d3\u30b9 \u2013 \u8fbb\u30fb\u672c\u90f7\u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc<\/a><\/span><\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u516c\u52d9\u54e1\u306e\u696d\u52d9\u3068\u4e26\u884c\u3057\u3066\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u5834\u5408\u3001\u9650\u3089\u308c\u305f\u6642\u9593\u306e\u4e2d\u3067\u3001\u81ea\u793e\u306e\u696d\u52d9\u306b\u53d6\u308a\u7d44\u307e\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u65e5\u3005\u3001\u6642\u9593\u3068\u306e\u6226\u3044\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u7279\u306b\u624b\u3092\u7169\u308f\u3055\u308c\u308b\u306e\u304c\u3001\u4f1a\u8a08\u3084\u7a0e\u52d9\u306b\u307e\u3064\u308f\u308b\u696d\u52d9\u3067\u3059\u3002\u3068\u306f\u3044\u3048\u304a\u91d1\u306b\u95a2\u3059\u308b\u696d\u52d9\u306f\u3001\u4f1a\u793e\u3092\u904b\u55b6\u3059\u308b\u3046\u3048\u3067\u6700\u3082\u5927\u5207\u306a\u306e\u3067\u3001\u624b\u3092\u629c\u304f\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e<strong>\u300c\u30ea\u30e2\u30fc\u30c8\u9867\u554f\u300d\u306a\u3089\u3001\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u76f8\u8ac7\u3092\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u6c17\u8efd\u306b\u3067\u304d\u307e\u3059<\/strong>\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>2\u540d\u4ee5\u4e0a\u306e\u30b9\u30bf\u30c3\u30d5\u304c\u3001\u30b0\u30eb\u30fc\u30d7\u3067\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u305f\u3081\u3001<span>LINE<\/span>\u306f\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u56de\u7b54\u3001<span>zoom<\/span>\u306a\u3069\u3092\u5229\u7528\u3057\u305f<span>Web<\/span>\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u306f\u3001\u30b9\u30de\u30db\u3084\u30bf\u30d6\u30ec\u30c3\u30c8\u3067\u3001\u3069\u3053\u306b\u3044\u3066\u3082\u958b\u50ac\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u307e\u305f\u3001\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3068\u9023\u643a\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u5b9a\u671f\u7684\u306a\u4f1a\u8a08\u5165\u529b\u3084\u78ba\u8a8d\u4f5c\u696d\u3082\u8acb\u3051\u8ca0\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n<div class=\"wp-block-image\">\n<\/p>\r\n<figure class=\"aligncenter\"><a href=\"https:\/\/www.ht-tax.or.jp\/startup\/\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"204\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-37.fw-min.png\" alt=\"\" class=\"wp-image-2086\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-37.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-37.fw-min-300x56.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-37.fw-min-1024x192.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-37.fw-min-768x144.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/a><\/figure>\r\n<p>\n<\/div>\n\n\n<\/p>\r\n<h2 class=\"wp-block-heading\">12.\u307e\u3068\u3081<\/h2>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u4eca\u56de\u306f\u3001\u516c\u52d9\u54e1\u306e\u4f1a\u793e\u8a2d\u7acb\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u516c\u52d9\u54e1\u304c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001\u8003\u3048\u3089\u308c\u308b\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e<span>2<\/span>\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u5f97\u3066\u8a2d\u7acb\u3059\u308b\r\n<p>\u30fb\u5bb6\u65cf\u540d\u7fa9\u3067\u8a2d\u7acb\u3059\u308b<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u305d\u308c\u305e\u308c\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u00a0<\/strong><\/td>\r\n<td><strong>\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\r\n<td><strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u6240\u5c5e\u5148\u306e\u8a31\u53ef\u3092\u5f97\u3066\u8a2d\u7acb\u3059\u308b<\/strong><\/td>\r\n<td><strong>\u30fb\u6b63\u3005\u5802\u3005\u6d3b\u52d5\u3067\u304d\u308b<\/strong>\r\n<p>\u30fb\u5468\u56f2\u306e\u7406\u89e3\u3092\u5f97\u3084\u3059\u3044<\/p>\r\n<p>\u30fb\u672c\u696d\u3068\u526f\u696d\u3092\u4e21\u7acb\u3055\u305b\u3084\u3059\u3044<\/p>\r\n<\/td>\r\n<td>\u30fb<strong>\u8a31\u53ef\u304c\u53d6\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong>\r\n<p>\u30fb\u8a31\u53ef\u3092\u53d6\u308b\u306e\u306b\u3042\u308b\u7a0b\u5ea6\u306e\u6642\u9593\u304c\u304b\u304b\u308b<\/p>\r\n<p>\u30fb\u696d\u7a2e\u3084\u6642\u9593\u3001\u5831\u916c\u306b\u5236\u9650\u304c\u3042\u308b<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u5bb6\u65cf\u540d\u7fa9\u3067\u8a2d\u7acb\u3059\u308b<\/strong><\/td>\r\n<td>\u30fb\u696d\u7a2e\u3084\u6642\u9593\u3001\u5831\u916c\u306e\u5236\u9650\u304c\u306a\u3044\r\n<p>\u30fb\u3059\u3050\u306b\u3067\u3082\u52d5\u3051\u308b<\/p>\r\n<\/td>\r\n<td>\u30fb\u96a0\u3057\u901a\u3055\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\r\n<p><strong>\u30fb\u51e6\u5206\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u7d50\u5c40\u306f\u3001<strong>\u8a31\u53ef\u3092\u5f97\u308b\u304b\u5f97\u306a\u3044\u304b\u306e\u3001\u3069\u3061\u3089\u304b\u3057\u304b\u3042\u308a\u307e\u305b\u3093<\/strong>\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u8a31\u53ef\u304c\u53d6\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6761\u4ef6\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306e\u696d\u7a2e\u3084\u696d\u52d9\u5185\u5bb9<br \/>\u30fb\u52e4\u52d9\u5148\u306e\u30eb\u30fc\u30eb<br \/>\u30fb\u4e0a\u53f8\u306e\u8003\u3048\u65b9<br \/>\u30fb\u8077\u5834\u306e\u96f0\u56f2\u6c17<br \/>\u30fb\u672c\u4eba\u306e\u71b1\u610f<br \/>\u30fb\u672c\u4eba\u306e\u66f8\u985e\u4f5c\u6210\u529b\u3084\u30d7\u30ec\u30bc\u30f3<br \/>\u30fb\u8aac\u660e\u80fd\u529b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\n\n\n\n<\/p>\r\n<p>\u307e\u305a\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u306b\u6cbf\u3063\u3066\u3001\u8a31\u53ef\u304c\u53d6\u308c\u305d\u3046\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\n\n\n\n<\/p>\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"513\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-14.fw-min.png\" alt=\"\" class=\"wp-image-2053\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-14.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-14.fw-min-300x141.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-14.fw-min-1024x482.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Civil-servant-company-establishment-14.fw-min-768x361.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" 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