{"id":2217,"date":"2023-07-23T15:34:22","date_gmt":"2023-07-23T06:34:22","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=2217"},"modified":"2025-10-07T16:32:50","modified_gmt":"2025-10-07T07:32:50","slug":"llc-self","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/llc-self","title":{"rendered":"\u5408\u540c\u4f1a\u793e\u306f\u4e00\u4eba\u3067\u8a2d\u7acb\u3067\u304d\u308b\uff01\u7279\u306b\u304a\u3059\u3059\u3081\u306a\u30b1\u30fc\u30b9\u3084\u6ce8\u610f\u70b9"},"content":{"rendered":"\r\n<p>\u300c\u5408\u540c\u4f1a\u793e\u3063\u3066\u4e00\u4eba\u3067\u8a2d\u7acb\u3067\u304d\u308b\u306e\uff1f\u672c\u5f53\u306b\u3067\u304d\u308b\u304b\u4e0d\u5b89\u300d<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u3001\u6cd5\u4eba\u5316\u3059\u308b\u3079\u304d\uff1f\u4e8b\u696d\u306b\u3068\u3063\u3066\u30d9\u30b9\u30c8\u306a\u5224\u65ad\u3092\u3057\u305f\u3044\uff01\u300d<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3084\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\r\n\r\n\r\n\r\n<p><strong>\u5408\u540c\u4f1a\u793e\u306f\u4e00\u4eba\u3067\u3082\u8a2d\u7acb\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u5b9f\u969b\u306b\u3001<strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u306b\u3088\u308a\u3001\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u4e8b\u4f8b\u304c\u8fd1\u5e74\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u306b\u306f\u3001\u30e1\u30ea\u30c3\u30c8\u3060\u3051\u3067\u306a\u304f\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4ee5\u4e0b\u306e<strong>\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8e0f\u307e\u3048\u3001\u3054\u81ea\u8eab\u306b\u3068\u3063\u3066\u5fc5\u8981\u306a\u9078\u629e\u304b\u3069\u3046\u304b\u3001\u614e\u91cd\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u30e1\u30ea\u30c3\u30c8<\/strong>\r\n<p><strong>5<\/strong><strong>\u3064<\/strong><\/p>\r\n<\/td>\r\n<td><strong>\u2460\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b<br \/>\u2461\u4fe1\u7528\u5ea6\u304c\u4e0a\u304c\u308a\u3001\u8cc7\u91d1\u8abf\u9054\u304c\u5bb9\u6613\u306b\u306a\u308b<br \/>\u2462\u5bfe\u5916\u7684\u4fe1\u983c\u6027\u304c\u5411\u4e0a\u3057\u3001\u53d6\u5f15\u30fb\u63a1\u7528\u62e1\u5927\u304c\u898b\u8fbc\u3081\u308b<br \/>\u2463\u6709\u9650\u8cac\u4efb\u306e\u305f\u3081\u3001\u5012\u7523\u6642\u306e\u30ea\u30b9\u30af\u304c\u4f4e\u304f\u306a\u308b<br \/>\u2464\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3067\u304d\u308b<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong>\r\n<p><strong>5<\/strong><strong>\u3064<\/strong><\/p>\r\n<\/td>\r\n<td><strong>\u2460\u8a2d\u7acb\u6642\u306b\u8cbb\u7528\u3068\u624b\u9593\u304c\u304b\u304b\u308b<br \/>\u2461\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30fb\u6cd5\u52d9\u9762\u3067\u3001\u4e8b\u52d9\u624b\u7d9a\u304d\u306e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b<br \/>\u2462\u8d64\u5b57\u3067\u3082\u7d0d\u7a0e\u304c\u5fc5\u8981<br \/>\u2463\u304a\u91d1\u306e\u81ea\u7531\u5ea6\u304c\u4f4e\u304f\u306a\u308b<br \/>\u2464\u793e\u4f1a\u4fdd\u967a\u3078\u306e\u52a0\u5165\u304c\u5fc5\u8981\u306b\u306a\u308b<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u308c\u3089\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\uff08\u6cd5\u4eba\u5316\uff09\u3092\u691c\u8a0e\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u306a\u306e\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"356\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-02.fw-min.png\" alt=\"\" class=\"wp-image-2221\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-02.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-02.fw-min-300x98.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-02.fw-min-1024x334.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-02.fw-min-768x251.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u5b9f\u969b\u306b\u306f\u3001\u4e8b\u696d\u306e\u5f62\u614b\u3084\u7d4c\u8cbb\u984d\u306a\u3069\u3001\u500b\u5225\u306e\u4e8b\u60c5\u306b\u3088\u308a\u3001\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\uff08\u6cd5\u4eba\u5316\uff09\u304c\u304a\u3059\u3059\u3081\u304b\u3069\u3046\u304b\u306f\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4e00\u822c\u8ad6\u3067\u306f\u306a\u304f\u3001<\/p>\r\n\r\n\r\n\r\n<p><strong>\u300c\u81ea\u8eab\u304c\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3079\u304d\u304b\u3069\u3046\u304b\u300d\u3092\u5224\u65ad\u3057\u3066\u3044\u305f\u3060\u304f\u305f\u3081\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3092\u7db2\u7f85\u7684\u306b\u89e3\u8aac<\/strong>\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u3010\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068\u3011<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb\u5408\u540c\u4f1a\u793e\u3068\u306f\uff1f <br \/>\u30fb\u5408\u540c\u4f1a\u793e\u306f\u4e00\u4eba\u3067\u8a2d\u7acb\u3067\u304d\u308b\u306e\uff1f<br \/>\u30fb\u5408\u540c\u4f1a\u793e\uff08\u6cd5\u4eba\u5316\uff09\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<br \/>\u30fb\u5408\u540c\u4f1a\u793e\uff08\u6cd5\u4eba\u5316\uff09\u304c\u304a\u3059\u3059\u3081\u306a\u30b1\u30fc\u30b9<br \/>\u30fb\u5408\u540c\u4f1a\u793e\u3068\u682a\u5f0f\u4f1a\u793e\u306e\u9055\u3044\u3001\u304a\u3059\u3059\u3081\u306a\u30b1\u30fc\u30b9<br \/>\u30fb\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u306e\u6d41\u308c<br \/>\u30fb\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u89e3\u6d88\u3059\u308b\u65b9\u6cd5<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3080\u3053\u3068\u3067\u3001\u5408\u540c\u4f1a\u793e\u306b\u3064\u3044\u3066\u524d\u63d0\u77e5\u8b58\u304c\u3042\u307e\u308a\u306a\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u3067\u3082\u3001<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u81ea\u8eab\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3067\u3001\u4e8b\u696d\u306b\u3068\u3063\u3066\u30d7\u30e9\u30b9\u306b\u50cd\u304f\u304b<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u5b9f\u969b\u306b\u4e00\u4eba\u3067\u8a2d\u7acb\u3059\u308b\u3053\u3068\u306f\u73fe\u5b9f\u7684\u304b<\/p>\r\n\r\n\r\n\r\n<p>\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305c\u3072\u8a18\u4e8b\u306e\u6700\u5f8c\u307e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">1. \u5408\u540c\u4f1a\u793e\u306f<span>1<\/span>\u4eba\u3067\u3082\u8a2d\u7acb\u3067\u304d\u308b\u306e\uff1f<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"406\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-03.fw-min.png\" alt=\"\" class=\"wp-image-2222\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-03.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-03.fw-min-300x112.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-03.fw-min-1024x381.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-03.fw-min-768x286.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u5192\u982d\u3067\u3082\u304a\u4f1d\u3048\u3057\u305f\u901a\u308a\u3001\u5408\u540c\u4f1a\u793e\u306f<span>1<\/span>\u4eba\u3067\u3082\u8a2d\u7acb\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u5408\u8cc7\u4f1a\u793e\u306a\u3069\u3001\u793e\u54e1\u304c<span>2<\/span>\u540d\u4ee5\u4e0a\u3044\u306a\u3044\u3068\u8a2d\u7acb\u3067\u304d\u306a\u3044\u6cd5\u4eba\u3068\u306f\u7570\u306a\u308a\u3001\u5408\u540c\u4f1a\u793e\u306e\u5834\u5408\u3001\u793e\u54e1\u3092\u96c7\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u96c7\u3046\u4e88\u5b9a\u304c\u306a\u3044\u5834\u5408\u3067\u3082\u8a2d\u7acb\u304c\u53ef\u80fd\u306a\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5408\u540c\u4f1a\u793e\u3068\u306f\u4f55\u304b\uff1f\u3068\u3044\u3063\u305f\u524d\u63d0\u77e5\u8b58\u304c\u306a\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u3068\u601d\u3046\u306e\u3067\u3001<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305a\u521d\u3081\u306b\u3001<strong>\u305d\u3082\u305d\u3082\u5408\u540c\u4f1a\u793e\u3068\u306f\u4f55\u304b\uff1f<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3001<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u5f8c\u3001<strong>\u5408\u540c\u4f1a\u793e\u306f\u4e00\u4eba\u3067\u3082\u8a2d\u7acb\u3067\u304d\u308b\u306e\uff1f<\/strong>\u3068\u3044\u3046\u7591\u554f\u306b\u304a\u5fdc\u3048\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5408\u540c\u4f1a\u793e\u306b\u3064\u3044\u3066\u3001\u3059\u3067\u306b\u77e5\u3063\u3066\u3044\u308b\u65b9\u306f\u3001\u300c<span><a href=\"#a1\">1-2. \u5408\u540c\u4f1a\u793e\u306f\u4e00\u4eba\u3067\u3082\u8a2d\u7acb\u3067\u304d\u308b\u306e\uff1f<\/a><\/span>\u300d\u304b\u3089\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"a11\">1-1. \u5408\u540c\u4f1a\u793e\u3068\u306f\uff1f<\/h3>\r\n\r\n\r\n\r\n<p>\u5408\u540c\u4f1a\u793e\u3068\u306f\u3001\u4f1a\u793e\u306e\u7a2e\u985e\u306e\u3046\u3061\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u30fb\u51fa\u8cc7\u8005\uff08\u4e8b\u696d\u306e\u305f\u3081\u306b\u8ca1\u7523\u3092\u63d0\u4f9b\u3059\u308b\u4e3b\u4f53\uff09\uff1d\u7d4c\u55b6\u8005\u3068\u306a\u308a\u3001\u682a\u4e3b\u306b\u7d4c\u55b6\u304c\u5de6\u53f3\u3055\u308c\u305a\u3001\u7d4c\u55b6\u306e\u81ea\u7531\u5ea6\u304c\u9ad8\u3044<\/strong>\r\n<p><strong>\u30fb\u6709\u9650\u8cac\u4efb\u3067\u3042\u308a\u3001\u4f1a\u793e\u304c\u5012\u7523\u3057\u305f\u5834\u5408\u306b\u3001\u50b5\u6a29\u8005\u306b\u5bfe\u3057\u3066\u51fa\u8cc7\u984d\u3092\u9650\u5ea6\u306b\u8cac\u4efb\u3092\u8ca0\u3046<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3068\u3044\u3046<span>2<\/span>\u3064\u306e\u7279\u5fb4\u304c\u3042\u308b\u4f1a\u793e\u306e\u5f62\u614b\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3082\u305d\u3082\u3001\u4f1a\u793e\u306b\u306f\u3001\u4f1a\u793e\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u682a\u5f0f\u4f1a\u793e\u30fb\u5408\u540c\u4f1a\u793e\u30fb\u5408\u8cc7\u4f1a\u793e\u30fb\u5408\u540d\u4f1a\u793e\u306e<span>4<\/span>\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u00a0<\/strong><\/td>\r\n<td><strong>\u682a\u5f0f\u4f1a\u793e<\/strong><\/td>\r\n<td><strong>\u5408\u540c\u4f1a\u793e<\/strong><\/td>\r\n<td><strong>\u5408\u8cc7\u4f1a\u793e<\/strong><\/td>\r\n<td><strong>\u5408\u540d\u4f1a\u793e<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u4f1a\u793e\u306e\u7a2e\u985e<\/strong><\/td>\r\n<td>\u682a\u5f0f<\/td>\r\n<td>\u6301\u5206<\/td>\r\n<td>\u6301\u5206<\/td>\r\n<td>\u6301\u5206<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u51fa\u8cc7\u8005<\/strong><\/td>\r\n<td>\u682a\u4e3b<\/td>\r\n<td>\u7d4c\u55b6\u8005<\/td>\r\n<td>\u7d4c\u55b6\u8005<\/td>\r\n<td>\u7d4c\u55b6\u8005<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u51fa\u8cc7\u8005<\/strong><\/td>\r\n<td>\u682a\u4e3b<span> 1<\/span>\u540d\u4ee5\u4e0a<\/td>\r\n<td>\u793e\u54e1<span> 1<\/span>\u540d\u4ee5\u4e0a<\/td>\r\n<td>\u793e\u54e1\r\n<p>2\u540d\u4ee5\u4e0a<\/p>\r\n<\/td>\r\n<td>\u793e\u54e1\r\n<p>2\u540d\u4ee5\u4e0a<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u8cac\u4efb\u306e\u7bc4\u56f2<\/strong><\/td>\r\n<td>\u6709\u9650\u8cac\u4efb<\/td>\r\n<td>\u6709\u9650\u8cac\u4efb<\/td>\r\n<td>\u6709\u9650\uff0b\u7121\u9650\u8cac\u4efb<\/td>\r\n<td>\u7121\u9650\u8cac\u4efb<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u6700\u9ad8\u610f\u601d\u6c7a\u5b9a\u671f\u9593<\/strong><\/td>\r\n<td>\u682a\u4e3b\u7dcf\u4f1a<\/td>\r\n<td>\u793e\u54e1\u306e\u904e\u534a\u6570<\/td>\r\n<td>\u793e\u54e1\u306e\u904e\u534a\u6570<\/td>\r\n<td>\u793e\u54e1\u306e\u904e\u534a\u6570<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u4e0a\u5834<\/strong><\/td>\r\n<td>\u3067\u304d\u308b<\/td>\r\n<td>\u3067\u304d\u306a\u3044<\/td>\r\n<td>\u3067\u304d\u306a\u3044<\/td>\r\n<td>\u3067\u304d\u306a\u3044<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u306e<span>4<\/span>\u7a2e\u985e\u306e\u4e2d\u3067\u3001\u5408\u540c\u4f1a\u793e\u306f\u3001<\/p>\r\n\r\n\r\n\r\n<p><strong>\u30fb\u682a\u4e3b\u304c\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u8cc7\u91d1\u3092\u63d0\u4f9b\u3059\u308b\u682a\u5f0f\u4f1a\u793e\u3068\u306f\u9055\u3044\u3001\u7d4c\u55b6\u8005\u304c\u8ca1\u7523\uff08\u51fa\u8cc7\u91d1\uff09\u3092\u63d0\u4f9b\u3059\u308b<\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u30fb\u5408\u8cc7\u4f1a\u793e\u3084\u5408\u540d\u4f1a\u793e\u3068\u9055\u3044\u3001\u4f1a\u793e\u304c\u5012\u7523\u3057\u305f\u5834\u5408\u306b\u3001\u50b5\u6a29\u8005\u306b\u5bfe\u3057\u3066\u3001\u51fa\u8cc7\u91d1\u4ee5\u4e0a\u306e\u50b5\u6a29\u3092\u8fd4\u6e08\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u308f\u306a\u3044<\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u3068\u3044\u3046\u70b9\u304c\u7279\u5fb4<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"a1\">1-2. \u5408\u540c\u4f1a\u793e\u306f\u4e00\u4eba\u3067\u3082\u8a2d\u7acb\u3067\u304d\u308b\u306e\uff1f<\/h3>\r\n\r\n\r\n\r\n<p>\u7e70\u308a\u8fd4\u3057\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u5408\u540c\u4f1a\u793e\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u3084\u5408\u540d\u4f1a\u793e\u3068\u540c\u3058\u304f\u3001<strong>1\u4eba\u304b\u3089\u8a2d\u7acb\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u00a0<\/strong><\/td>\r\n<td><strong>\u682a\u5f0f\u4f1a\u793e<\/strong><\/td>\r\n<td><strong>\u5408\u540c\u4f1a\u793e<\/strong><\/td>\r\n<td><strong>\u5408\u8cc7\u4f1a\u793e<\/strong><\/td>\r\n<td><strong>\u5408\u540d\u4f1a\u793e<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u793e\u54e1<\/strong><\/td>\r\n<td>1\u540d\u301c<\/td>\r\n<td>1\u540d\u301c<\/td>\r\n<td>2\u540d\u301c<\/td>\r\n<td>1\u540d\u301c<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u300c\u4f1a\u793e\u300d\u3068\u3044\u3046\u3068\u3001\u3069\u3046\u3057\u3066\u3082\u8907\u6570\u306e\u793e\u54e1\u304c\u96c6\u307e\u3063\u3066\u3044\u308b\u3088\u3046\u306a\u5370\u8c61\u3092\u53d7\u3051\u307e\u3059\u304c\u3001\u5408\u540c\u4f1a\u793e\u30fb\u682a\u5f0f\u4f1a\u793e\u30fb\u5408\u540d\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u793e\u54e1\u304c<span>1<\/span>\u540d\u3067\u3042\u3063\u3066\u3082\u8a2d\u7acb\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8cc7\u672c\u91d1\u3082<span>1<\/span>\u5186\u304b\u3089\u53ef\u80fd\u3067\u3042\u308a\u3001\u767b\u8a18\u3084\u66f8\u9762\u63d0\u51fa\u306e\u624b\u7d9a\u304d\u3084\u8a2d\u7acb\u8cbb\u7528\u306e\u652f\u6255\u3044\u306b\u3088\u308a\u3001<strong>\u5b9f\u8cea\u7684\u306b\u300c\u8ab0\u3067\u3082\u300d\u8a2d\u7acb\u304c\u3067\u304d\u308b<\/strong>\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3060\u3001<strong>\u5408\u540c\u4f1a\u793e\u306e\u8a2d\u7acb\u306b\u3088\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u3092\u3057\u3063\u304b\u308a\u628a\u63e1\u3057\u305f\u4e0a\u3067\u3001\u81ea\u5206\u304c\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3079\u304d\u304b\u3001\u614e\u91cd\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6b21\u7ae0\u4ee5\u964d\u3067\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u304a\u3059\u3059\u3081\u306a\u30b1\u30fc\u30b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001\u305d\u3061\u3089\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">2.\u4e00\u4eba\u5408\u540c\u4f1a\u793e\uff08\u6cd5\u4eba\u5316\uff09\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306e\u9055\u3044\u3011<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"727\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-04.fw-min.png\" alt=\"\" class=\"wp-image-2223\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-04.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-04.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-04.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-04.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-04.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-04.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4e00\u4eba\u3067\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u2460<\/strong><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong>\r\n<p><strong>\u2461<\/strong><strong>\u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u3001\u682a\u5f0f\u4f1a\u793e\u3067\u306f\u306a\u304f\u3001\u5408\u540c\u4f1a\u793e\u306b\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p><strong>\u3092\u533a\u5225\u3057\u3066\u7406\u89e3\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u91cd\u8981<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u672c\u7ae0\u3067\u306f\u3001<span>\u2460<\/span>\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\uff08<span>\u2461<\/span>\u306e\u682a\u5f0f\u4f1a\u793e\u3068\u306e\u6bd4\u8f03\u3067\u5408\u540c\u4f1a\u793e\u3092\u9078\u3076\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u3001<span><a href=\"#a2\">4.\u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u3001\u5408\u540c\u4f1a\u793e\u3001\u682a\u5f0f\u4f1a\u793e\u3069\u3061\u3089\u304c\u304a\u3059\u3059\u3081\uff1f<\/a><\/span>\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002\uff09<\/p>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u30e1\u30ea\u30c3\u30c8<\/strong>\r\n<p><strong>5<\/strong><strong>\u3064<\/strong><\/p>\r\n<\/td>\r\n<td><strong>\u2460\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b<br \/>\u2461\u4fe1\u7528\u5ea6\u304c\u4e0a\u304c\u308a\u3001\u8cc7\u91d1\u8abf\u9054\u304c\u5bb9\u6613\u306b\u306a\u308b<br \/>\u2462\u5bfe\u5916\u7684\u4fe1\u983c\u6027\u304c\u5411\u4e0a\u3057\u3001\u53d6\u5f15\u30fb\u63a1\u7528\u62e1\u5927\u304c\u898b\u8fbc\u3081\u308b<br \/>\u2463\u6709\u9650\u8cac\u4efb\u306e\u305f\u3081\u3001\u5012\u7523\u6642\u306e\u30ea\u30b9\u30af\u304c\u4f4e\u304f\u306a\u308b \u2464\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3067\u304d\u308b<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong>\r\n<p><strong>5<\/strong><strong>\u3064<\/strong><\/p>\r\n<\/td>\r\n<td><strong>\u2460\u8a2d\u7acb\u6642\u306b\u8cbb\u7528\u3068\u624b\u9593\u304c\u304b\u304b\u308b<br \/>\u2461\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30fb\u6cd5\u52d9\u9762\u3067\u3001\u4e8b\u52d9\u624b\u7d9a\u304d\u306e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b<br \/>\u2462\u8d64\u5b57\u3067\u3082\u7d0d\u7a0e\u304c\u5fc5\u8981<br \/>\u2463\u304a\u91d1\u306e\u81ea\u7531\u5ea6\u304c\u4f4e\u304f\u306a\u308b<br \/>\u2464\u793e\u4f1a\u4fdd\u967a\u3078\u306e\u52a0\u5165\u304c\u5fc5\u8981\u306b\u306a\u308b<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u305e\u308c\u5177\u4f53\u7684\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-1. \u4e00\u4eba\u5408\u540c\u4f1a\u793e\uff08\u6cd5\u4eba\u5316\uff09\u306e\u30e1\u30ea\u30c3\u30c8<span>5<\/span>\u3064<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"729\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-05.fw-min.png\" alt=\"\" class=\"wp-image-2224\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-05.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-05.fw-min-300x201.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-05.fw-min-1024x685.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-05.fw-min-768x514.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0a\u306e<span>5<\/span>\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u30e1\u30ea\u30c3\u30c8\u306f\u69d8\u3005\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u304c\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u2460\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b<br \/>\u2461\u4fe1\u7528\u304c\u9ad8\u307e\u308a\u3001\u8cc7\u91d1\u304c\u8abf\u9054\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308b<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p><strong>\u3068\u3044\u3046<span>2<\/span>\u3064\u306e\u70b9\u304c\u7279\u306b\u5927\u304d\u306a\u7279\u5fb4<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u305e\u308c\u306e\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\" id=\"a10\">2-1-1. \u30e1\u30ea\u30c3\u30c8<span>\u2460<\/span>\uff1a\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b<\/h4>\r\n\r\n\r\n\r\n<p><strong>\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3068\u3001\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b\u70b9\u304c\u3001\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u8a00\u3048\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u3068\u6cd5\u4eba\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u7a0e\u91d1\u9805\u76ee\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong><span>\u00a0<\/span><\/strong><\/td>\r\n<td><strong>\u500b\u4eba\u4e8b\u696d\u4e3b<\/strong><\/td>\r\n<td><strong>\u6cd5\u4eba<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u6240\u5f97\u7a0e\u30fb\u6cd5\u4eba\u7a0e\uff08\u56fd\uff09<\/strong><\/td>\r\n<td>\u6240\u5f97\u7a0e\u306e\u307f<\/td>\r\n<td>\u6cd5\u4eba\u7a0e\uff0b\u6240\u5f97\u7a0e\uff08\u4ee3\u8868\u8005\u500b\u4eba\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u4f4f\u6c11\u7a0e\uff08\u5730\u65b9\u516c\u5171\u56e3\u4f53\uff09<\/strong><\/td>\r\n<td>\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u307f<\/td>\r\n<td>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\uff0b\u500b\u4eba\u4f4f\u6c11\u7a0e\uff08\u4ee3\u8868\u8005\u500b\u4eba\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u4e8b\u696d\u7a0e\uff08\u90fd\u9053\u5e9c\u770c\uff09<\/strong><\/td>\r\n<td>\u500b\u4eba\u4e8b\u696d\u7a0e<\/td>\r\n<td>\u6cd5\u4eba\u4e8b\u696d\u7a0e \u203b\u8ab2\u7a0e\u5bfe\u8c61\u304c\u500b\u4eba\u306e\u5834\u5408\u3068\u7570\u306a\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u6d88\u8cbb\u7a0e\uff08\u56fd\u30fb\u90fd\u9053\u5e9c\u770c\uff09<\/strong><\/td>\r\n<td colspan=\"2\">\u3068\u3082\u306b\u3001\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1000\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u3061\u306a\u308b\u3002\u7a0e\u7387\u306f\u500b\u4eba\u30fb\u6cd5\u4eba\u3067\u540c\u3058\u3002 \u305f\u3060\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306e\u8a08\u7b97\u65b9\u5f0f\u304c\u500b\u4eba\u3068\u6cd5\u4eba\u3067\u7570\u306a\u308b\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u4ee5\u4e0a\u306e<span>4<\/span>\u3064\u306e\u9805\u76ee\u304c\u7570\u306a\u308b\u3060\u3051\u3067\u306a\u304f\u3001<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u7bc4\u56f2\u304c\u5e83\u304c\u308b<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u9000\u8077\u91d1\u3084\u5f79\u54e1\u5831\u916c\u3092\u6d3b\u7528\u3057\u305f\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u5bfe\u7b56\u304c\u3067\u304d\u308b<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u3068\u304b\u3089\u3001\u7a0e\u8ca0\u62c5\u984d\u304c\u8efd\u6e1b\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u751f\u307e\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u5b9f\u969b\u306b\u3001\u3069\u306e\u7a0b\u5ea6\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u3055\u308c\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u4ee3\u8868\u8005\u306e\u7d66\u6599\u984d\u3084\u7d4c\u8cbb\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u5897\u306a\u3069\u306b\u3088\u3063\u3066\u3082\u7570\u306a\u308b<\/strong>\u305f\u3081\u3001\u53b3\u5bc6\u306b\u304a\u4f1d\u3048\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u304c\u3001<\/p>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u898b\u8fbc\u307f\u58f2\u4e0a\uff1a\u5e74\u95931000\u4e07\u5186<br \/>\u7d4c\u8cbb\uff1a\u5e74\u9593100\u4e07\u5186<br \/>\u793e\u9577\u306e\u5e74\u53ce\uff1a500\u4e07\u5186<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u306e\u4e8b\u4f8b\u3067\u306f\u3001<strong>\u5e74\u9593<span>40<\/span>\u4e07\u5186\u7a0b\u5ea6\u3001\u7a0e\u8ca0\u62c5\u984d\u304c\u8efd\u6e1b\u3059\u308b<\/strong>\u3068\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong><span>\u00a0<\/span><\/strong><\/td>\r\n<td><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408<\/strong><\/td>\r\n<td><strong>\u6cd5\u4eba\u306e\u5834\u5408<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u6240\u5f97\u7a0e\u30fb\u6cd5\u4eba\u7a0e\uff08\u56fd\uff09<\/strong><\/td>\r\n<td>940,027 \u5186<\/td>\r\n<td>\u6240\u5f97\u7a0e<span>140,150 <\/span>\u5186\uff0b\u6cd5\u4eba\u7a0e<span>494,475 <\/span>\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u4f4f\u6c11\u7a0e\uff08\u5730\u65b9\u516c\u5171\u56e3\u4f53\uff09<\/strong><\/td>\r\n<td>693,763 \u5186<\/td>\r\n<td>247,650 \u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u4e8b\u696d\u7a0e\uff08\u90fd\u9053\u5e9c\u770c\uff09<\/strong><\/td>\r\n<td>305,000 \u5186<\/td>\r\n<td>\u4f4f\u6c11\u7a0e<span>115,377 <\/span>\u5186\uff0b\u6cd5\u4eba\u4f4f\u6c11\u7a0e<span>155,544 <\/span>\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u793e\u4f1a\u4fdd\u967a\u6599<\/strong><\/td>\r\n<td>1,032,361 \u5186<\/td>\r\n<td>1,407,000 \u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u5408\u8a08<\/strong><\/td>\r\n<td>2,971,151 \u5186<\/td>\r\n<td>2,560,196 \u5186 \uff08\u500b\u4eba\u4e8b\u696d\u4e3b\u6bd4\u25b2410,955\u5186\uff09<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p><span><a href=\"https:\/\/biz.moneyforward.com\/establish\/tax-simulation\/\">MoneyForward \u6cd5\u4eba\u7a0e\u984d\u30b7\u30df\u30e5\u30fc\u30ec\u30fc\u30b7\u30e7\u30f3<\/a><\/span>\u306b\u3066\u7b97\u51fa<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\" id=\"a14\">2-1-2. \u30e1\u30ea\u30c3\u30c8<span>\u2461<\/span>\uff1a\u4fe1\u7528\u5ea6\u304c\u4e0a\u304c\u308a\u3001\u8cc7\u91d1\u8abf\u9054\u304c\u5bb9\u6613\u306b\u306a\u308b<\/h4>\r\n\r\n\r\n\r\n<p>\u6b21\u306b\u3001<strong>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u4fe1\u7528\u5ea6\u304c\u9ad8\u307e\u308a\u3001\u8cc7\u91d1\u8abf\u9054\u306e\u53ef\u80fd\u6027\u304c\u5e83\u304c\u308b<\/strong>\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u878d\u8cc7\u306e\u969b\u3001<strong>\u300c\u304a\u91d1\u3092\u8cb8\u3057\u305f\u6642\u306b\u3001\u8fd4\u6e08\u3057\u3066\u3082\u3089\u3048\u308b\u3068\u4fe1\u983c\u3067\u304d\u308b\u6839\u62e0\u304c\u3042\u308b\u304b\u300d<\/strong>\u3068\u3044\u3046\u89b3\u70b9\u3067\u4e8b\u696d\u4e3b\u3092\u5be9\u67fb\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u3063\u3066\u3082\u3001\u4e8b\u696d\u8a08\u753b\u66f8\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff08\u8cc7\u91d1\u7e70\u308a\uff09\u8a08\u753b\u66f8\u306a\u3069\u3067\u4fe1\u983c\u6027\u304c\u793a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306f\u3042\u308a\u307e\u3059\u304c\u3001<\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u306e\u5834\u5408\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u2460\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u9055\u3044\u3001\u767b\u8a18\uff08\u5c65\u6b74\u4e8b\u9805\u5168\u90e8\u8a3c\u660e\u66f8\uff09\u306b\u4f1a\u793e\u306e\u60c5\u5831\u304c\u8a18\u8f09\u3055\u308c\u308b\u305f\u3081\u3001\u4f1a\u793e\u306e\u5b9f\u614b\u3092\u78ba\u8a8d\u3067\u304d\u308b<br \/>\u2461\u6cd5\u4eba\u306e\u5834\u5408\u3001\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30fb\u6cd5\u52d9\u624b\u7d9a\u304d\u306b\u53b3\u683c\u6027\u304c\u6c42\u3081\u3089\u308c\u308b<br \/>\u2462\u6cd5\u4eba\u306e\u5834\u5408\u3001\u4f1a\u8a08\u4e0a\u3001\u500b\u4eba\u306e\u8ca1\u7523\u3068\u4f1a\u793e\u306e\u8ca1\u7523\u304c\u53b3\u683c\u306b\u533a\u5225\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u306a\u3069\u306e\u7406\u7531\u306b\u3088\u308a\u3001<strong>\u4e8b\u696d\u306e\u6301\u7d9a\u6027\u3084\u8a08\u753b\u66f8\u306e\u6570\u5024\u306e\u4fe1\u983c\u6027\u304c\u63a8\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u8cc7\u91d1\u8abf\u9054\u306e\u5be9\u67fb\u304c\u901a\u308a\u3084\u3059\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u8cc7\u91d1\u8abf\u9054\u3092\u901a\u3058\u3066\u3001\u4e8b\u696d\u3092\u62e1\u5927\u3057\u305f\u3044\u5834\u5408\u3001\u6cd5\u4eba\u5316\u306f\u975e\u5e38\u306b\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3060\u3057\u3001\u6cd5\u4eba\u5316\u3092\u3059\u308c\u3070\u5fc5\u305a\u8cc7\u91d1\u8abf\u9054\u304c\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u4e00\u5b9a\u4ee5\u4e0a\u306e\u51fa\u8cc7\u91d1\uff08\u81ea\u5df1\u8cc7\u91d1\uff09\u304c\u3042\u308b\u3053\u3068\u3084\u3001\u4e8b\u696d\u305d\u306e\u3082\u306e\u306e\u5c06\u6765\u6027\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u4fe1\u7528\u6027\u304c\u6570\u5024\u6839\u62e0\u3092\u6301\u3063\u3066\u793a\u305b\u308b\u304b\u3069\u3046\u304b\u3082\u91cd\u8981\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002\u3053\u3061\u3089\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u300c<span><a href=\"#a3\">6-4.\u3000\u3088\u304f\u3076\u3064\u304b\u308b\u58c1\u2463\uff5c\u8cc7\u91d1\u8abf\u9054\u304c\u3046\u307e\u304f\u884c\u304b\u306a\u3044<\/a><\/span>\u300d\u3082\u4f75\u305b\u3066\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">2-1-3. \u30e1\u30ea\u30c3\u30c8<span>\u2462<\/span>\uff1a\u5bfe\u5916\u7684\u4fe1\u983c\u6027\u304c\u5411\u4e0a\u3057\u3001\u53d6\u5f15\u30fb\u63a1\u7528\u62e1\u5927\u304c\u898b\u8fbc\u3081\u308b<\/h4>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u5316\u306b\u3088\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u3060\u3051\u3067\u306a\u304f\u3001<strong>\u53d6\u5f15\u5148\u3084\u3001\u6709\u80fd\u306a\u4eba\u6750\u304b\u3089\u306e\u4fe1\u983c\u6027\u3082\u9ad8\u307e\u308a\u3001\u53d6\u5f15\u3084\u63a1\u7528\u62e1\u5927\u304c\u898b\u8fbc\u3081\u308b\u70b9\u3082\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u540d\u3067\u306f\u306a\u304f\u3001\u4f1a\u793e\u540d\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3082\u4fe1\u983c\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3057\u3001\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3068\u3044\u3046\u4e8b\u5b9f\u305d\u306e\u3082\u306e\u304b\u3089\u4e00\u5b9a\u306e\u58f2\u4e0a\u304c\u7acb\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u305f\u3081\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u4fe1\u983c\u3067\u304d\u308b\u3068\u611f\u3058\u308b\u4f1a\u793e\u3084\u500b\u4eba\u3082\u591a\u3044\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u7279\u306b\u3001\u5927\u4f01\u696d\u3068\u306e\u53d6\u5f15\u3084\u3001\u516c\u7684\u6a5f\u95a2\u3068\u306e\u9023\u643a\u3092\u8996\u91ce\u306b\u5165\u308c\u308b\u5834\u5408\u3001\u6cd5\u4eba\u3067\u3042\u308b\u3053\u3068\u306e\u4fe1\u983c\u6027\u306f\u91cd\u8981\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u53d6\u5f15\u3084\u63a1\u7528\u62e1\u5927\u304c\u53ef\u80fd\u306b\u306a\u308a\u3001\u3055\u3089\u306b\u3001\u30e1\u30ea\u30c3\u30c8<span>\u2461<\/span>\u306b\u3042\u308b\u3088\u3046\u306a\u8cc7\u91d1\u8abf\u9054\u3082\u53ef\u80fd\u306b\u306a\u308c\u3070\u3001\u30ea\u30b9\u30af\u3092\u3068\u3063\u3066\u4e8b\u696d\u3092\u62e1\u5927\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">2-1-4. \u30e1\u30ea\u30c3\u30c8<span>\u2463<\/span>\uff1a\u6709\u9650\u8cac\u4efb\u306e\u305f\u3081\u3001\u5012\u7523\u6642\u306e\u30ea\u30b9\u30af\u304c\u4f4e\u304f\u306a\u308b<\/h4>\r\n\r\n\r\n\r\n<p>\u6709\u9650\u8cac\u4efb\u3068\u306f\u3001\u300c<span><a href=\"#a11\">1-1. \u5408\u540c\u4f1a\u793e\u3068\u306f\uff1f<\/a><\/span>\u300d\u3067\u3082\u89e6\u308c\u305f\u3088\u3046\u306b\u3001\u5012\u7523\u6642\u306b\u51fa\u8cc7\u91d1\u984d\u4ee5\u4e0a\u306e\u8cac\u4efb\u3092\u554f\u308f\u308c\u306a\u3044\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u501f\u5165\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3001<strong>\u500b\u4eba\u3067\u3042\u308c\u3070\u3001\u5012\u7523\u6642\u306b\u501f\u5165\u91d1\u984d\u306e\u5168\u984d\u3092\u8fd4\u6e08\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u7121\u9650\u8cac\u4efb\uff09<\/strong>\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e00\u65b9\u3067\u3001<strong>\u6cd5\u4eba\u3067\u3042\u308c\u3070\u3001\u5012\u7523\u6642\u306b\u51fa\u8cc7\u91d1\u984d\u4ee5\u4e0a\u306e\u501f\u5165\u91d1\u984d\u3092\u8fd4\u6e08\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u305b\u3093\uff08\u6709\u9650\u8cac\u4efb\uff09\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u501f\u5165\u3092\u3057\u306a\u3044\u5834\u5408\u3001\u3053\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u501f\u5165\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u501f\u5165\u3092\u4eca\u5f8c\u3057\u3066\u3044\u304d\u305f\u3044\u5834\u5408\u306f\u3001\u6709\u9650\u8cac\u4efb\u3067\u3042\u308b\u3053\u3068\u3067\u3001\u5012\u7523\u6642\u306e\u30ea\u30b9\u30af\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u73fe\u6642\u70b9\u3067\u4e8b\u696d\u304c\u5b89\u5b9a\u3057\u3066\u3044\u3066\u3082\u3001\u793e\u4f1a\u3092\u53d6\u308a\u5dfb\u304f\u5909\u5316\u3084\u3001<span>ChatGPT<\/span>\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u6280\u8853\u306e\u6025\u901f\u306a\u5909\u5316\u306a\u3069\u3001\u4e88\u6e2c\u3067\u304d\u306a\u3044\u4e8b\u60c5\u306b\u3088\u3063\u3066\u4e8b\u696d\u304c\u5012\u7523\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u306f<span>0<\/span>\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3046\u3057\u305f\u30ea\u30b9\u30af\u3092\u60f3\u5b9a\u3057\u305f\u6642\u3001\u6709\u9650\u8cac\u4efb\u3067\u3042\u308b\u3053\u3068\u306f\u3001\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\" id=\"a9\">2-1-5. \u30e1\u30ea\u30c3\u30c8<span>\u2464<\/span>\uff1a\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3067\u304d\u308b<\/h4>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u5316\u3059\u308b\u3068<strong>\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u3084\u5065\u5eb7\u4fdd\u967a\u3001\u96c7\u7528\u4fdd\u967a\u306a\u3069\u3068\u3044\u3063\u305f\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b<\/strong>\u70b9\u3082\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u306b\u3088\u308a\u3001\u4f8b\u3048\u3070<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u5c06\u6765\u7684\u306b\u53d7\u3051\u53d6\u308b\u5e74\u91d1\u984d\u304c\u5897\u3048\u308b<br \/>\u30fb\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306b\u306f\u306a\u3044\u3001\u50b7\u75c5\u624b\u5f53\u91d1\uff08\u75c5\u6c17\u3084\u602a\u6211\u306b\u3088\u308b\u4f11\u696d\u6642\u306e\u751f\u6d3b\u4fdd\u969c\uff09\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u306a\u3069\u3001\u304a\u91d1\u3092\u751f\u307f\u51fa\u305b\u306a\u304f\u306a\u308b\u300c\u3044\u3056\u3068\u3044\u3046\u6642\u300d\u306b\u5099\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e00\u65b9\u3067\u3001\u3053\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u30b3\u30b9\u30c8\u5897\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8\u306e\u88cf\u8fd4\u3057\u3067\u3082\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8a73\u3057\u304f\u306f\u3001\u300c<span><a href=\"#a4\">2-2-5. \u30c7\u30e1\u30ea\u30c3\u30c8\u2464\uff1a\u793e\u4f1a\u4fdd\u967a\u3078\u306e\u52a0\u5165\u304c\u5fc5\u8981\u306b\u306a\u308b<\/a><\/span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-2. \u4e00\u4eba\u5408\u540c\u4f1a\u793e\uff08\u6cd5\u4eba\u5316\uff09\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<span>5<\/span>\u3064<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"729\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-06.fw-min.png\" alt=\"\" class=\"wp-image-2226\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-06.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-06.fw-min-300x201.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-06.fw-min-1024x685.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-06.fw-min-768x514.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u5316\u306b\u306f\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001\u4ee5\u4e0a\u306e\u3088\u3046\u306b<span>5<\/span>\u3064\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7279\u306b\u3001<strong>\u8a2d\u7acb\u6642\u3060\u3051\u3067\u306a\u304f\u3001\u6052\u5e38\u7684\u306b\u4e8b\u52d9\u624b\u7d9a\u304d\u306e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u70b9\u304c\u5927\u304d\u306a\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u304b\u3001\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\"><span>2-2-1.\u00a0 <\/span>\u30c7\u30e1\u30ea\u30c3\u30c8<span>\u2460<\/span>\uff1a\u8a2d\u7acb\u6642\u306b\u8cbb\u7528\u3068\u624b\u9593\u304c\u304b\u304b\u308b<\/h4>\r\n\r\n\r\n\r\n<p>\u307e\u305a\u3001\u4f1a\u793e\u8a2d\u7acb\u306b\u306f\u3001<span>10<\/span>\u4e07\u5186\u304b\u3089\u6570\u5341\u4e07\u5186\u306e<strong>\u8cbb\u7528\u304c\u304b\u304b\u308a\u3001\u624b\u7d9a\u304d\u304c\u7169\u96d1\u3067\u6642\u9593\u304c\u304b\u304b\u308b<\/strong>\u70b9\u304c\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8a2d\u7acb\u8cbb\u7528\u306f\u3001\u5408\u540c\u4f1a\u793e\u30fb\u682a\u5f0f\u4f1a\u793e\u3067\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong><span>\u00a0<\/span><\/strong><\/td>\r\n<td><strong>\u5408\u540c\u4f1a\u793e<\/strong><\/td>\r\n<td><strong>\u682a\u5f0f\u4f1a\u793e<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u5b9a\u6b3e\u7528\u53ce\u5165\u5370\u7d19\u4ee3<\/strong><\/td>\r\n<td>40,000\u5186 \uff08\u96fb\u5b50\u5b9a\u6b3e\u3067\u306f\u4e0d\u8981\uff09<\/td>\r\n<td>40,000\u5186 \uff08\u96fb\u5b50\u5b9a\u6b3e\u3067\u306f\u4e0d\u8981\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u5b9a\u6b3e\u306e\u8b04\u672c\u624b\u6570\u6599<\/strong><\/td>\r\n<td>0\u5186<\/td>\r\n<td>\u7d042,000\u5186 \uff08250\u5186\/1\u30da\u30fc\u30b8\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u624b\u6570\u6599<\/strong>\r\n<p><strong>\uff08\u516c\u8a3c\u4eba\u306b\u652f\u6255\u3046\u624b\u6570\u6599\uff09<\/strong><\/p>\r\n<\/td>\r\n<td>0\u5186<\/td>\r\n<td>\u8cc7\u672c\u91d1100\u4e07\u5186\u672a\u6e80\uff1a30,000\u5186<br \/>\u8cc7\u672c\u91d1100\u4e07\u5186\u4ee5\u4e0a300\u4e07\u5186\u672a\u6e80\uff1a40,000\u5186<br \/>\u8cc7\u672c\u91d1300\u4e07\u5186\u4ee5\u4e0a\uff1a50,000\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u767b\u9332\u514d\u8a31\u7a0e<\/strong><\/td>\r\n<td>60,000\u5186 \u307e\u305f\u306f<br \/>\u8cc7\u672c\u91d1\u984d<br \/>\u00d7 0.7\uff05 \u3069\u3061\u3089\u304b\u9ad8\u3044\u307b\u3046<\/td>\r\n<td>150,000\u5186 \u307e\u305f\u306f<br \/>\u8cc7\u672c\u91d1\u984d<br \/>\u00d7 0.7\uff05 \u3069\u3061\u3089\u304b\u9ad8\u3044\u307b\u3046<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u5408\u8a08<\/strong><\/td>\r\n<td><strong>\u7d04<span>100,000<\/span>\u5186\u301c<\/strong><\/td>\r\n<td><strong>\u7d04<span>222,000<\/span>\u5186\u301c<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u5408\u540c\u4f1a\u793e\u306e\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001<strong>10\u4e07\u5186\u7a0b\u5ea6<\/strong>\u306f\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u4ee5\u4e0a\u306b\u624b\u7d9a\u304d\u304c\u7169\u96d1\u3067\u3042\u308a\u3001\u6642\u9593\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u70b9\u304c\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u306f\u5927\u304d\u306a\u8ca0\u62c5\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5177\u4f53\u7684\u306a\u624b\u7d9a\u304d\u306f\u3001\u5408\u540c\u4f1a\u793e\u306e\u5834\u5408\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u2460\u4f1a\u793e\u306e\u57fa\u672c\u60c5\u5831\u3092\u6c7a\u5b9a<br \/>\u2461\u6cd5\u4eba\u7528\u306e\u5370\u9451\u3092\u4f5c\u6210\u3059\u308b<br \/>\u2462\u5b9a\u6b3e\u3092\u4f5c\u6210\u3059\u308b<br \/>\u2463\u51fa\u8cc7\u3059\u308b<br \/>\u2464\u767b\u8a18\u7533\u8acb\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b<br \/>\u2465\u767b\u8a18\u7533\u8acb\u3092\u3059\u308b<br \/>\u2466\u7a0e\u52d9\u7f72\u306a\u3069\u5404\u6240\u3078\u5c4a\u51fa\u00b7\u9280\u884c\u958b\u8a2d\u3092\u3059\u308b<br \/>\r\n<p>\u203b\u8a73\u7d30\u306f\u3001\u300c<span><a href=\"#a6\">5. \u4e00\u4eba\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u306e\u6d41\u308c<\/a><\/span>\u300d\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u306a\u3069\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u3001\u5408\u540c\u4f1a\u793e\u3088\u308a\u3082\u3055\u3089\u306b\u624b\u7d9a\u304d\u304c\u8907\u96d1\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5c02\u9580\u77e5\u8b58\u304c\u306a\u3044\u4e2d\u3001<span>1<\/span>\u4eba\u3067\u624b\u7d9a\u304d\u3092\u3059\u308b\u5834\u5408\u3001<strong><span>1<\/span>\u30f6\u6708\u4ee5\u4e0a\u306e\u6642\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u3001\u5fd9\u3057\u3044\u6bce\u65e5\u3092\u9001\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u3088\u3046\u306a\u6642\u9593\u3092\u5272\u304f\u3053\u3068\u304c\u5927\u304d\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\" id=\"a8\">2-2-2.\u00a0 \u30c7\u30e1\u30ea\u30c3\u30c8<span>\u2461<\/span>\uff1a\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30fb\u6cd5\u52d9\u9762\u3067\u3001\u4e8b\u52d9\u624b\u7d9a\u304d\u306e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b<\/h4>\r\n\r\n\r\n\r\n<p><strong>\u8a2d\u7acb\u6642\u3060\u3051\u3067\u306a\u304f\u3001\u65e5\u5e38\u7684\u306b\u4e8b\u52d9\u624b\u7d9a\u304d\u306e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b\u70b9\u304c\u3001\u6700\u5927\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong>\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u306f\u3001\u500b\u4eba\u3068\u7570\u306a\u308a\u3001\u4fe1\u983c\u6027\u304c\u793a\u305b\u307e\u3059\u304c\u3001\u305d\u306e\u53cd\u9762\u3001\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30fb\u6cd5\u52d9\u9762\u3067\u53b3\u683c\u6027\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>1\u4eba\u3067\u4e8b\u696d\u3092\u56de\u3057\u306a\u304c\u3089\u3001\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30fb\u6cd5\u52d9\u9762\u306e\u4e8b\u52d9\u624b\u7d9a\u304d\u3082\u884c\u3046\u3053\u3068\u306f\u3001\u5c02\u9580\u77e5\u8b58\u304c\u3042\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u5927\u304d\u306a\u8ca0\u62c5\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7279\u306b\u3001<strong>\u6c7a\u7b97\u7533\u544a\u306e\u624b\u7d9a\u304d\u304c\u3001\u500b\u4eba\u306e\u5834\u5408\u306e\u78ba\u5b9a\u7533\u544a\u3068\u7570\u306a\u308a\u3001\u7169\u96d1\u3067\u3042\u308b<\/strong>\u70b9\u304c\u3001\u591a\u304f\u306e\u4e00\u4eba\u7d4c\u55b6\u8005\u306e\u982d\u3092\u60a9\u307e\u305b\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u7533\u544a\u624b\u7d9a\u304d\u3084\u65e5\u5e38\u7684\u306a\u4e8b\u52d9\u624b\u7d9a\u304d\u306e\u8ca0\u62c5\u304c\u91cd\u3044\u3068\u3001\u4e8b\u696d\u305d\u306e\u3082\u306e\u306b\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3057\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u3053\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u5c02\u9580\u5bb6\u306e\u529b\u3092\u501f\u308a\u308b\u3053\u3068\u3067\u89e3\u6d88\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u3001\u300c<span><a href=\"#a7\">7.\u4e00\u4eba\u3067\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306a\u3089\u3001\u5c02\u9580\u5bb6\u3078\u306e\u4f9d\u983c\u304c\u304a\u3059\u3059\u3081\uff01<\/a><\/span>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">2-2-3.\u00a0 \u30c7\u30e1\u30ea\u30c3\u30c8<span>\u2462<\/span>\uff1a\u8d64\u5b57\u3067\u3082\u7d0d\u7a0e\u304c\u5fc5\u8981<\/h4>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001<strong>\u8d64\u5b57\u3067\u3082\u7d0d\u4ed8\u304c\u5fc5\u8981\u306a\u7a0e\u91d1\u304c\u3042\u308b<\/strong>\u70b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6240\u5f97\u7a0e\u306b\u3042\u305f\u308b\u300c\u6cd5\u4eba\u7a0e\u300d\u306f\u3001\u8d64\u5b57\u306e\u5834\u5408\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u304c\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u30fb\u6d88\u8cbb\u7a0e<br \/>\u30fb\u6cd5\u4eba\u4f4f\u6c11\u7a0e<br \/>\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e\uff08\u8cc7\u672c\u91d1\u304c1\u5104\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\uff09<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p><strong>\u306b\u3064\u3044\u3066\u306f\u3001\u8d64\u5b57\u306e\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u6d88\u8cbb\u7a0e\u306f\u5229\u76ca\u306b\u95a2\u4fc2\u306a\u304f\u3001\u300c\u53d6\u5f15\u984d\u300d\u306b\u5fdc\u3058\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u8a2d\u7acb\u304b\u3089<span>2<\/span>\u5e74\u7d4c\u904e\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3084\u3001<span>2<\/span>\u5e74\u524d\u306e\u58f2\u4e0a\u304c\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306a\u3069\u306e\u5834\u5408\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u514d\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u3001\u5229\u76ca\u306b\u95a2\u4fc2\u306a\u304f\u6d88\u8cbb\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3084\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u8cc7\u672c\u91d1\u984d\u306a\u3069\u306b\u5fdc\u3058\u3066\u7a0e\u984d\u304c\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001\u3042\u308b\u7a0b\u5ea6\u5b89\u5b9a\u3057\u305f\u4e8b\u696d\u7d99\u7d9a\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u3084\u3001\u4f59\u5270\u8cc7\u91d1\u304c\u3042\u308b\u5834\u5408\u4ee5\u5916\u306b\u306f\u3001\u8d64\u5b57\u3067\u3082\u7d0d\u7a0e\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u5927\u304d\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">2-2-4.\u00a0 \u30c7\u30e1\u30ea\u30c3\u30c8<span>\u2463<\/span>\uff1a\u304a\u91d1\u306e\u81ea\u7531\u5ea6\u304c\u4f4e\u304f\u306a\u308b<\/h4>\r\n\r\n\r\n\r\n<p><strong>\u6cd5\u4eba\u5316\u3092\u3059\u308b\u3068\u3001\u6cd5\u4eba\u3068\u500b\u4eba\u306e\u304a\u91d1\u3092\u53b3\u683c\u306b\u7ba1\u7406\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u6cd5\u4eba\u306e\u9280\u884c\u53e3\u5ea7\u304b\u3089\u81ea\u7531\u306b\u304a\u91d1\u3092\u5f15\u304d\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u70b9<\/strong>\u3082\u30c7\u30e1\u30ea\u30c3\u30c8\u306e<span>1<\/span>\u3064\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c<span><a href=\"#a8\">2-2-2.\u00a0 \u30c7\u30e1\u30ea\u30c3\u30c8\u2461\uff1a\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30fb\u6cd5\u52d9\u9762\u3067\u3001\u4e8b\u52d9\u624b\u7d9a\u304d\u306e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b<\/a><\/span>\u300d\u3067\u3082\u304a\u4f1d\u3048\u3057\u305f\u3088\u3046\u306b\u3001\u6cd5\u4eba\u306f\u3001\u4fe1\u983c\u6027\u3092\u793a\u305b\u308b\u53cd\u9762\u3001\u4e8b\u696d\u904b\u55b6\u306b\u304b\u304b\u308b\u8cac\u4efb\u3082\u91cd\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001\u305f\u3068\u3048<span>1<\/span>\u4eba\u4f1a\u793e\u3067\u3042\u308b\u3068\u3044\u3063\u3066\u3082\u3001\u4f1a\u793e\u306e\u304a\u91d1\u3092\u79c1\u7269\u5316\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u7d66\u4e0e\u3084\u3001\u5f79\u54e1\u5831\u916c\u3001\u7d4c\u8cbb\u306a\u3069\u3068\u3001\u52d8\u5b9a\u79d1\u76ee\u3067\u9069\u5207\u306b\u51e6\u7406\u3057\u305f\u4e0a\u3067\u3067\u306a\u3044\u3068\u3001\u6cd5\u4eba\u306e\u304a\u91d1\u3092\u500b\u4eba\u306e\u304a\u91d1\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e00\u4eba\u3067\u81ea\u5b85\u3067\u4ed5\u4e8b\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u751f\u6d3b\u3068\u4ed5\u4e8b\u304c\u4e00\u4f53\u3067\u3042\u308b\u305f\u3081\u3001\u53b3\u683c\u306b\u7ba1\u7406\u3059\u308b\u3053\u3068\u306f\u5927\u304d\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3042\u308a\u3001\u30b9\u30c8\u30ec\u30b9\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\" id=\"a4\">2-2-5. \u30c7\u30e1\u30ea\u30c3\u30c8<span>\u2464<\/span>\uff1a\u793e\u4f1a\u4fdd\u967a\u3078\u306e\u52a0\u5165\u304c\u5fc5\u8981\u306b\u306a\u308b<\/h4>\r\n\r\n\r\n\r\n<p>\u6700\u5f8c\u306b\u3001\u300c<span><a href=\"#a9\">2-1-5. \u30e1\u30ea\u30c3\u30c8\u2464\uff1a\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3067\u304d\u308b<\/a><\/span>\u300d\u306e\u30e1\u30ea\u30c3\u30c8\u306e\u88cf\u8fd4\u3057\u3067\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u6cd5\u4eba\u306e\u5834\u5408\u793e\u4f1a\u4fdd\u967a\u3078\u52a0\u5165\u304c\u5fc5\u9808\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u798f\u5229\u539a\u751f\u304c\u5145\u5b9f\u5316\u3059\u308b\u4e00\u65b9\u3001\u30b3\u30b9\u30c8\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308b\u70b9\u304c\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><span>\u305f\u3060\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u306f\u793e\u4f1a\u7684\u4fe1\u7528\u306a\u3069\u30b3\u30b9\u30c8\u306e\u307f\u3067\u306f\u5224\u65ad\u3067\u304d\u306a\u3044\u90e8\u5206\u3082\u3042\u308b\u305f\u3081\u3001\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u3088\u304f\u7406\u89e3\u3057\u305f\u3046\u3048\u3067\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3059\u308b\u306e\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span>3.<\/span>\u3010\u7d50\u8ad6\u3011\u4e00\u4eba\u5408\u540c\u4f1a\u793e\uff08\u6cd5\u4eba\u5316\uff09\u304c\u304a\u3059\u3059\u3081\u306a\u30b1\u30fc\u30b9<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"477\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-07.fw-min.png\" alt=\"\" class=\"wp-image-2228\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-07.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-07.fw-min-300x131.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-07.fw-min-1024x448.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-07.fw-min-768x336.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8e0f\u307e\u3048\u305f\u4e0a\u3067\u3001<strong>\u7d50\u5c40\u3069\u3046\u3044\u3046\u5834\u5408\u306b\u6cd5\u4eba\u5316\u3092\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u304b\uff1f<\/strong>\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u5316\u3059\u308b\u3079\u304d\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u3001<strong>\u5b9f\u969b\u306b\u306f\u3001\u4e8b\u696d\u306e\u5f62\u614b\u3084\u3001\u500b\u5225\u306e\u4e8b\u60c5\u3092\u8e0f\u307e\u3048\u305f\u5224\u65ad\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u4ee5\u4e0a\u306e<span>2<\/span>\u3064\u306e\u5834\u5408\u3001\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684\u306b\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3-1. \u5e74\u9593\u6240\u5f97\u304c<span>800<\/span>\u4e07\u5186\u3092\u8d85\u3048\u3066\u304d\u305f\u30bf\u30a4\u30df\u30f3\u30b0<\/h3>\r\n\r\n\r\n\r\n<p>\u5e74\u9593\u6240\u5f97\u304c<span>800<\/span>\u4e07\u5186\u3092\u8d85\u3048\u3066\u304d\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u3001\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u306e\u691c\u8a0e\u3092\u59cb\u3081\u308b\u306e\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5e74\u9593\u6240\u5f97\u304c<span>800<\/span>\u4e07\u5186\u3067\u3082\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u30e1\u30ea\u30c3\u30c8\u304c\u751f\u307e\u308c\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3057\u3001<span>1000<\/span>\u4e07\u5186\u4ee5\u4e0a\u3092\u8d85\u3048\u3066\u304d\u305f\u6bb5\u968e\u306e\u65b9\u304c\u73fe\u5b9f\u7684\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u5404\u7a2e\u63a7\u9664\u3084\u7d4c\u8cbb\u306b\u3088\u3063\u3066\u306f\u30e1\u30ea\u30c3\u30c8\u304c\u51fa\u3066\u304f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u691c\u8a0e\u3092\u59cb\u3081\u308b\u306b\u306f\u6700\u9069\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c<span><a href=\"#a10\">2-1-1. \u30e1\u30ea\u30c3\u30c8\u2460\uff1a\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b<\/a><\/span>\u300d\u3067\u3082\u304a\u4f1d\u3048\u3057\u305f\u3088\u3046\u306b\u3001\u6cd5\u4eba\u5316\u306b\u3088\u3063\u3066\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u58f2\u4e0a\u3060\u3051\u3067\u306a\u304f\u3001\u7d4c\u8cbb\u3084\u793e\u9577\u306e\u7d66\u6599\u3001\u9000\u8077\u91d1\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u304b\u3069\u3046\u304b\u306a\u3069\u3001\u69d8\u3005\u306a\u9055\u3044\u306b\u3088\u3063\u3066\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5e74\u9593\u6240\u5f97\u304c<span>800<\/span>\u4e07\u5186\u3092\u8d85\u3048\u3066\u304d\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3001\u3054\u81ea\u8eab\u306e\u30b1\u30fc\u30b9\u3067\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u751f\u307e\u308c\u308b\u304b\u3069\u3046\u304b\u3001\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3066\u3001\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u969b\u306b\u3001<strong>\u5c02\u9580\u5bb6\u3078\u306e\u5916\u6ce8\u8cbb\u7528\u3092\u8e0f\u307e\u3048\u3066\u3082\u3001\u30e1\u30ea\u30c3\u30c8\u304c\u751f\u307e\u308c\u308b\u304b\u3069\u3046\u304b<\/strong>\u3068\u3044\u3046\u8996\u70b9\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u5316\u306b\u3088\u3063\u3066\u3001\u4e8b\u52d9\u624b\u7d9a\u304d\u304c\u7169\u96d1\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u6cd5\u4eba\u5316\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u5c02\u9580\u5bb6\u3078\u306e\u4f9d\u983c\u304c\u4e00\u822c\u7684\u3067\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u984d\u304c\u3001\u5c02\u9580\u5bb6\u3078\u306e\u5916\u6ce8\u8cbb\u3092\u4e0a\u56de\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u5341\u5206\u306b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u305f\u3081\u3001\u6cd5\u4eba\u5316\u306b\u5411\u3051\u3066\u52d5\u304d\u51fa\u3059\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059<\/strong><strong>\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3-2. \u4e8b\u696d\u3092\u62e1\u5927\u3057\u3066\u3044\u304d\u305f\u3044\u30bf\u30a4\u30df\u30f3\u30b0<\/h3>\r\n\r\n\r\n\r\n<p>\u5f53\u9762\u306f\u4e00\u4eba\u3067\u7d4c\u55b6\u3092\u7d9a\u3051\u308b\u3082\u306e\u306e\u3001<strong>\u8cc7\u91d1\u8abf\u9054\u3092\u3059\u308b\u306a\u3069\u3001\u30ea\u30b9\u30af\u3092\u3068\u308a\u306a\u304c\u3089\u4e8b\u696d\u3092\u62e1\u5927\u3057\u3066\u3044\u304d\u305f\u3044\u5834\u5408\u3001\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u7279\u306b\u304a\u3059\u3059\u3081<\/strong>\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e8b\u696d\u3092\u62e1\u5927\u3059\u308b\u4e0a\u3067\u306f\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u63a1\u7528\u306b\u3088\u308b\u4eba\u54e1\u306e\u62e1\u5927<br \/>\u30fb\u8cc7\u91d1\u8abf\u9054<br \/>\u30fb(BtoB\u3067\u3042\u308c\u3070\uff09\u53d6\u5f15\u5148\u306e\u62e1\u5927<br \/>\u30fb(BtoC\u3067\u3042\u308c\u3070\uff09\u30d6\u30e9\u30f3\u30c9\u30a4\u30e1\u30fc\u30b8\u306e\u5411\u4e0a<br \/>\u30fb\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u306b\u8cbb\u7528\u3092\u6295\u4e0b\u3059\u308b\u3053\u3068<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u306a\u3069\u304c\u91cd\u8981\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u304c\u3001\u6cd5\u4eba\u5316\u306b\u3088\u308a\u3001\u3044\u305a\u308c\u3082\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u9006\u306b\u8a00\u3048\u3070\u3001<strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u306f\u4e8b\u696d\u62e1\u5927\u306b\u9650\u754c\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u6cd5\u4eba\u5316\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3001\u4e8b\u52d9\u624b\u7d9a\u304d\u304c\u7169\u96d1\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u5c02\u9580\u5bb6\u306b\u5916\u6ce8\u3059\u308b\u3053\u3068\u3067\u8ca0\u62c5\u3092\u6e1b\u3089\u305b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u5c02\u9580\u5bb6\u3078\u306e\u5916\u6ce8\u8cbb\u7528\u3082\u3001\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u984d\u3084\u3001\u4e8b\u696d\u62e1\u5927\u306b\u3088\u308b\u5229\u76ca\u62e1\u5927\u306b\u3088\u3063\u3066\u307e\u304b\u306a\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u898b\u8fbc\u307f\u304c\u3042\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u9577\u671f\u7684\u306b\u30e1\u30ea\u30c3\u30c8\u306e\u65b9\u304c\u5927\u304d\u304f\u306a\u308b<\/strong>\u3068\u8a00\u3048\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"a2\">4.\u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u3001\u5408\u540c\u4f1a\u793e\u3001\u682a\u5f0f\u4f1a\u793e\u3069\u3061\u3089\u306b\u3059\u3079\u304d\uff1f<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"602\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-08.fw-min.png\" alt=\"\" class=\"wp-image-2230\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-08.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-08.fw-min-300x166.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-08.fw-min-1024x566.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-08.fw-min-768x424.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u5316\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u304a\u3059\u3059\u3081\u306e\u30b1\u30fc\u30b9\u304c\u308f\u304b\u308a\u3001\u3054\u81ea\u8eab\u304c\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3059\u3079\u304d\u304b\u3069\u3046\u304b\u3001\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u60c5\u5831\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u5316\u3059\u308b\u3079\u304d\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u305f\u5f8c\u306b\u3001<strong>\u5408\u540c\u4f1a\u793e\u30fb\u682a\u5f0f\u4f1a\u793e\u306e\u3044\u305a\u308c\u306b\u3059\u308b\u304b<\/strong>\u3082\u4f75\u305b\u3066\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5408\u540c\u4f1a\u793e\u30fb\u682a\u5f0f\u4f1a\u793e\u306e\u9055\u3044\u306f\u3001\u300c<span><a href=\"#a11\">1-1. \u5408\u540c\u4f1a\u793e\u3068\u306f\uff1f<\/a><\/span>\u300d\u306e\u8868\u3067\u3082\u307f\u305f\u3088\u3046\u306b\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u30fb\u5408\u540c\u4f1a\u793e\u306e\u51fa\u8cc7\u8005\uff1a\u7d4c\u55b6\u8005\uff08\u6240\u6709\u3068\u7d4c\u55b6\u304c\u4e00\u4f53\uff09<br \/>\u30fb\u682a\u5f0f\u4f1a\u793e\u306e\u51fa\u8cc7\u8005\uff1a\u682a\u4e3b\uff08\u6240\u6709\u3068\u7d4c\u55b6\u304c\u5206\u96e2\uff09<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3068\u3044\u3046\u70b9\u304c\u5927\u304d\u306a\u9055\u3044\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u306b\u3088\u308a\u3001<strong>\u5408\u540c\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u878d\u8cc7\u3084\u88dc\u52a9\u91d1\u306a\u3069\u3001\u8cc7\u91d1\u8abf\u9054\u306e\u65b9\u6cd5\u304c\u9650\u3089\u308c\u308b\u306e\u306b\u5bfe\u3057\u3001\u682a\u5f0f\u4f1a\u793e\u306f\u682a\u5f0f\u306e\u767a\u884c\u3084\u4e0a\u5834\u306b\u3088\u3063\u3066\u3001\u5927\u898f\u6a21\u306b\u8cc7\u91d1\u8abf\u9054\u304c\u53ef\u80fd\u306b\u306a\u308b\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3046\u3044\u3063\u305f\u7279\u5fb4\u3084\u3001\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306b\u682a\u5f0f\u4f1a\u793e\u3078\u306e\u7d44\u7e54\u5909\u66f4\u304c\u5bb9\u6613\u3067\u3042\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001<\/p>\r\n\r\n\r\n\r\n<p><strong>\u30fb\u8a2d\u7acb\u5f8c\u3001\u6025\u901f\u306b\u4e8b\u696d\u3092\u62e1\u5927\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u304c\u304a\u3059\u3059\u3081<\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u30fb\u305d\u308c\u4ee5\u5916\u306a\u3089\u3001\u57fa\u672c\u7684\u306b\u5408\u540c\u4f1a\u793e\u304c\u304a\u3059\u3059\u3081<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5408\u540c\u4f1a\u793e\u30fb\u682a\u5f0f\u4f1a\u793e\u306e\u9055\u3044\u3092\u8e0f\u307e\u3048\u306a\u304c\u3089\u3001\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8a73\u3057\u304f\u307f\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-1. \u5408\u540c\u4f1a\u793e\u30fb\u682a\u5f0f\u4f1a\u793e\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u6bd4\u8f03<\/h3>\r\n\r\n\r\n\r\n<p>\u5408\u540c\u4f1a\u793e\u30fb\u682a\u5f0f\u4f1a\u793e\u306e\u9055\u3044\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong><span>\u00a0<\/span><\/strong><\/td>\r\n<td><strong>\u5408\u540c\u4f1a\u793e<\/strong><\/td>\r\n<td><strong>\u682a\u5f0f\u4f1a\u793e<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\r\n<td>\u30fb\u7d4c\u55b6\u306e\u81ea\u7531\u5ea6\u9ad8\u3044<br \/>\u30fb\u8fc5\u901f\u306b\u610f\u601d\u6c7a\u5b9a\u304c\u3067\u304d\u308b<br \/>\u30fb\u8a2d\u7acb\u6642\u3001\u8a2d\u7acb\u5f8c\u306e\u30b3\u30b9\u30c8\u3092\u6291\u3048\u3089\u308c\u308b<\/td>\r\n<td>\u30fb\u682a\u5f0f\u767a\u884c\u3084\u3001\u4e0a\u5834\u306b\u3088\u308a\u3001\u5927\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u304c\u3067\u304d\u308b<br \/>\u30fb\u6cd5\u4eba\u3068\u3057\u3066\u306e\u4fe1\u983c\u6027\u304c\u9ad8\u304f\u3001\u53d6\u5f15\u3084\u63a1\u7528\u3092\u62e1\u5927\u3067\u304d\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\r\n<td>\u30fb\u5927\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u306f\u3067\u304d\u306a\u3044<\/td>\r\n<td>\u30fb\u7d4c\u55b6\u306e\u81ea\u7531\u5ea6\u304c\u4f4e\u3044<br \/>\u30fb\u8a2d\u7acb\u8cbb\u7528\u3001\u8a2d\u7acb\u5f8c\u306e\u8cbb\u7528\u304c\u9ad8\u3044<br \/>\u30fb\u6c7a\u7b97\u516c\u544a\u306e\u7fa9\u52d9\u304c\u3042\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u304a\u3059\u3059\u3081\u306a\u30b1\u30fc\u30b9<\/strong><\/td>\r\n<td>\u8a2d\u7acb\u5f8c\u3001\u5f53\u9762\u306f\u4e8b\u696d\u3092\u62e1\u5927\u3059\u308b\u4e88\u5b9a\u304c\u306a\u3044\u5834\u5408<\/td>\r\n<td>\u8a2d\u7acb\u5f8c\u304b\u3089\u4e8b\u696d\u3092\u6025\u901f\u306b\u62e1\u5927\u3057\u305f\u3044\u5834\u5408<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u682a\u5f0f\u767a\u884c\u306b\u3088\u308a\u5e83\u304f\u8cc7\u91d1\u8abf\u9054\u304c\u3067\u304d\u308b\u4e00\u65b9\u3067\u3001\u682a\u4e3b\u306b\u5bfe\u3057\u3066\u7d4c\u55b6\u8cac\u4efb\u3092\u304a\u3046\u305f\u3081\u3001\u7d4c\u55b6\u306e\u81ea\u7531\u5ea6\u304c\u4f4e\u304b\u3063\u305f\u308a\u3001\u8fc5\u901f\u306a\u610f\u601d\u6c7a\u5b9a\u304c\u3067\u304d\u306a\u3044\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u306b\u5bfe\u3057\u3001<strong>\u5408\u540c\u4f1a\u793e\u306f\u3001\u682a\u5f0f\u767a\u884c\u306b\u3088\u308b\u5927\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u306f\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u51fa\u8cc7\u8005\uff1d\u7d4c\u55b6\u8005\u3067\u3042\u308b\u305f\u3081\u3001\u682a\u4e3b\u306b\u5de6\u53f3\u3055\u308c\u305a\u3001\u81ea\u7531\u5ea6\u306e\u9ad8\u3044\u7d4c\u55b6\u304c\u3067\u304d\u308b\u70b9\u304c\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8<\/strong>\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u682a\u5f0f\u4f1a\u793e\u3067\u3042\u3063\u3066\u3082\u51fa\u8cc7\u8005\u304c\u3054\u81ea\u8eab\u3060\u3051\u306e\u5834\u5408\u306a\u3069\u306f\u3001\u81ea\u7531\u5ea6\u306e\u9ad8\u3044\u7d4c\u55b6\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001\u5408\u540c\u4f1a\u793e\u304c\u304a\u3059\u3059\u3081\u304b\u3001\u682a\u5f0f\u4f1a\u793e\u304c\u304a\u3059\u3059\u3081\u304b\u306e\u5225\u308c\u76ee\u306f\u3001<strong>\u300c\u5927\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u3092\u5fc5\u8981\u3068\u3059\u308b\u304b\u3069\u3046\u304b\u300d<\/strong>\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5927\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u3092\u5fc5\u8981\u3068\u3059\u308b\u5834\u5408\u306f\u682a\u5f0f\u4f1a\u793e\u304c\u304a\u3059\u3059\u3081\u3067\u3042\u308a\u3001\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u306f\u57fa\u672c\u7684\u306b\u5408\u540c\u4f1a\u793e\u304c\u304a\u3059\u3059\u3081\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6b21\u7ae0\u4ee5\u964d\u3067\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-2. \u682a\u5f0f\u4f1a\u793e\u304c\u304a\u3059\u3059\u3081\u306a\u30b1\u30fc\u30b9<\/h3>\r\n\r\n\r\n\r\n<p>\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u306b<strong>\u682a\u5f0f\u4f1a\u793e\u304c\u304a\u3059\u3059\u3081\u306a\u306e\u306f\u3001\u6cd5\u4eba\u8a2d\u7acb\u5f8c\u3001\u5927\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u3084\u63a1\u7528\u3092\u884c\u3044\u3001\u4e8b\u696d\u3092\u5927\u304d\u304f\u62e1\u5927\u3057\u305f\u3044\u5834\u5408<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u7406\u7531\u3068\u3057\u3066\u306f\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u304c\u9650\u3089\u308c\u308b\u5408\u540c\u4f1a\u793e\u3068\u9055\u3044\u3001\u682a\u5f0f\u767a\u884c\u3084\u4e0a\u5834\u306b\u3088\u308a\u5927\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u304c\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068<br \/>\u30fb\u5bfe\u5916\u7684\u306a\u4fe1\u983c\u6027\u3084\u30d6\u30e9\u30f3\u30c9\u30a4\u30e1\u30fc\u30b8\u3082\u682a\u5f0f\u4f1a\u793e\u306e\u307b\u3046\u304c\u9ad8\u304f\u3001\u63a1\u7528\u3084\u53d6\u5f15\u62e1\u5927\u306e\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308b\u3053\u3068<br \/>\u30fb\u682a\u4e3b\u306b\u5bfe\u3057\u3066\u8cac\u4efb\u3092\u8ffd\u3046\u305f\u3081\u3001\u81ea\u7531\u5ea6\u304c\u4f4e\u304f\u306a\u308b\u5074\u9762\u3082\u3042\u308b\u304c\u3001\u682a\u4e3b\u304b\u3089\u306e\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3092\u8ffd\u3044\u98a8\u306b\u4e8b\u696d\u6210\u9577\u3092\u52a0\u901f\u3067\u304d\u308b\u5074\u9762\u3082\u3042\u308b\u305f\u3081<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u4e00\u65b9\u3067\u3001\u5408\u540c\u4f1a\u793e\u304b\u3089\u682a\u5f0f\u4f1a\u793e\u3078\u306e\u7d44\u7e54\u5909\u66f4\u306f\u3001\u5909\u66f4\u8cbb\u7528\u7d04<span>10<\/span>\u4e07\u5186\u7a0b\u5ea6\u3067\u53ef\u80fd\u3067\u3059\u3057\u3001\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u5927\u304d\u306a\u624b\u9593\u3082\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001<strong>\u4e8b\u696d\u62e1\u5927\u306b\u5411\u3051\u3066\u3001\u3059\u3050\u306b\u52d5\u304d\u51fa\u3055\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5408\u540c\u4f1a\u793e\u304c\u304a\u3059\u3059\u3081\u3067\u3042\u308a\u3001\u3059\u3050\u306b\u3067\u3082\u4e8b\u696d\u62e1\u5927\u306b\u5411\u3051\u3066\u52d5\u304d\u51fa\u3059\u4e88\u5b9a\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u304c\u304a\u3059\u3059\u3081\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-3. \u5408\u540c\u4f1a\u793e\u304c\u304a\u3059\u3059\u3081\u306a\u30b1\u30fc\u30b9<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u6cd5\u4eba\u8a2d\u7acb\u5f8c\u3001\u6bd4\u8f03\u7684\u306b\u65e9\u3044\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3001\u5927\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u3084\u63a1\u7528\u3092\u884c\u3044\u3001\u4e8b\u696d\u3092\u5927\u304d\u304f\u62e1\u5927\u3057\u305f\u3044\u5834\u5408\u3092\u9664\u304d\u3001\u57fa\u672c\u7684\u306b\u306f\u5408\u540c\u4f1a\u793e\u304c\u304a\u3059\u3059\u3081<\/strong>\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5408\u540c\u4f1a\u793e\u306f\u3001\u81ea\u7531\u5ea6\u9ad8\u304f\u7d4c\u55b6\u304c\u3067\u304d\u308b\u70b9\u3084\u3001\u30e9\u30f3\u30cb\u30f3\u30b0\u30b3\u30b9\u30c8\u304c\u6291\u3048\u3089\u308c\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3057\u3001\u4e8b\u696d\u62e1\u5927\u306e\u305f\u3081\u5927\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u3092\u3059\u308b\u65b9\u5411\u306b\u8235\u3092\u5207\u308b\u5834\u5408\u306b\u306f\u3001\u5927\u304d\u306a\u624b\u9593\u3084\u30b3\u30b9\u30c8\u8ca0\u62c5\u306a\u304f\u3001\u682a\u5f0f\u4f1a\u793e\u306b\u3044\u3064\u3067\u3082\u7d44\u7e54\u5909\u66f4\u3067\u304d\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001\u5f53\u9762\u4e00\u4eba\u3067\u4f1a\u793e\u3092\u904b\u55b6\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u5408\u540c\u4f1a\u793e\u304c\u304a\u3059\u3059\u3081\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u5408\u540c\u4f1a\u793e\u30fb\u682a\u5f0f\u4f1a\u793e\u306e\u9078\u629e\u3082\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081\uff01<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u672c\u7ae0\u3067\u306f\u3001\u57fa\u672c\u7684\u306b\u3001\u5927\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u3067\u3001\u5408\u540c\u4f1a\u793e\u30fb\u682a\u5f0f\u4f1a\u793e\u306e\u3069\u3061\u3089\u304c\u304a\u3059\u3059\u3081\u304b\u306f\u304b\u308f\u3063\u3066\u304f\u308b\u3068\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u3002\r\n<p>\u3057\u304b\u3057\u3001<\/p>\r\n<p>\u30fb\u696d\u7a2e\u3084\u696d\u614b\u306b\u3088\u3063\u3066\u306f\u3001\u4fe1\u983c\u6027\u306e\u305f\u3081\u306b\u682a\u5f0f\u4f1a\u793e\u304c\u304a\u3059\u3059\u3081\u306a\u30b1\u30fc\u30b9<\/p>\r\n<p>\u30fb\u4e8b\u696d\u306e\u62e1\u5927\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u4eba\u54e1\u3092\u5897\u3084\u3057\u3001\u682a\u5f0f\u4f1a\u793e\u306b\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u306a\u30b1\u30fc\u30b9<\/p>\r\n<p>\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p><strong>\u5408\u540c\u4f1a\u793e\u30fb\u682a\u5f0f\u4f1a\u793e\u306e\u9078\u629e\u306f\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u305f\u3081\u3001\u3054\u81ea\u8eab\u3060\u3051\u3067\u5224\u65ad\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u305f\u4e0a\u3067\u3001\u9078\u3076\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/strong>\u3067\u3059\u3002<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"a6\"><span>5.<\/span>\u4e00\u4eba\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u306e\u6d41\u308c<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"915\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-09.fw-min.png\" alt=\"\" class=\"wp-image-2232\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-09.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-09.fw-min-300x252.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-09.fw-min-1024x860.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-09.fw-min-768x645.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u5b9f\u969b\u306b\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0a\u306e\u3088\u3046\u306a\u6d41\u308c\u3067\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5c02\u9580\u5bb6\u306b\u624b\u7d9a\u304d\u3092\u4f9d\u983c\u3059\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u3082\u7570\u306a\u308a\u307e\u3059\u304c\u3001<strong>\u76ee\u5b89\u3068\u3057\u3066\u306f<span>2<\/span>\u9031\u9593\u301c<span>1<\/span>\u30f6\u6708\u7a0b\u5ea6<\/strong>\u3001\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u4eca\u3001\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306e\u304c\u3044\u3044\u304b\uff1f\u300d\u3092\u5224\u65ad\u3059\u308b\u4e0a\u3067\u3082\u3001\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3084\u6e96\u5099\u8cc7\u6599\u3092\u3042\u3089\u304b\u3058\u3081\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u305e\u308c\u3001\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"a12\">5-1. \u4f1a\u793e\u306e\u57fa\u672c\u60c5\u5831\u3092\u6c7a\u5b9a\u3059\u308b\uff08\u5b9a\u6b3e\u4f5c\u6210\u306e\u6e96\u5099\uff09<\/h3>\r\n\r\n\r\n\r\n<p>\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u306b\u304a\u3044\u3066\u306f\u3001<span>\u5b9a\u6b3e\uff08\u3066\u3044\u304b\u3093\uff09\u306e\u4f5c\u6210<\/span>\u304c\u5fc5\u9808\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u5b9a\u6b3e\u3067\u8a18\u8f09\u3059\u308b\u4f1a\u793e\u306e\u57fa\u672c\u60c5\u5831\u3092\u3042\u3089\u304b\u3058\u3081\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5b9a\u6b3e\u3068\u306f\u3001\u4f1a\u793e\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u304a\u3051\u308b\u6839\u672c\u3068\u306a\u308b\u539f\u5247\u30fb\u30eb\u30fc\u30eb\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5b9a\u6b3e\u3067\u8a18\u8f09\u3059\u308b\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u2460<\/strong><strong>\u5fc5\u305a\u5b9a\u3081\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u57fa\u672c\u60c5\u5831\uff08\u7d76\u5bfe\u7684\u8a18\u8f09\u4e8b\u9805\uff09<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u4f1a\u793e\u306e\u76ee\u7684\u3001\u4f1a\u793e\u540d\u3001\u672c\u5e97\u306e\u6240\u5728\u5730\u3001\u793e\u54e1\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u4f4f\u6240\u3001\u51fa\u8cc7\u91d1\u984d\u306a\u3069<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u2461<\/strong><strong>\u5b9a\u6b3e\u3067\u5b9a\u3081\u306a\u3044\u3068\u52b9\u529b\u304c\u767a\u751f\u3057\u306a\u3044\u60c5\u5831\uff08\u76f8\u5bfe\u7684\u8a18\u8f09\u4e8b\u9805\uff09<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u6301\u5206\u306e\u8b72\u6e21\u8981\u4ef6\u3001\u696d\u52d9\u306e\u6c7a\u5b9a\u65b9\u6cd5\u3084\u793e\u54e1\u306e\u6307\u540d\u65b9\u6cd5\u306a\u3069<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u2462<\/strong><strong>\u5b9a\u6b3e\u3067\u5b9a\u3081\u306a\u304f\u3066\u3082\u3069\u3061\u3089\u3067\u3082\u53ef\u80fd\u306a\u60c5\u5831\uff08\u4efb\u610f\u7684\u8a18\u8f09\u4e8b\u9805\uff09<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u4e8b\u696d\u5e74\u5ea6\u3001\u696d\u52d9\u57f7\u884c\u793e\u54e1\u306e\u5831\u916c\u306a\u3069<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji06_00141.html\">\u6cd5\u52d9\u7701HP<\/a><\/span><\/p>\r\n\r\n\r\n\r\n<p>\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-2. \u6cd5\u4eba\u7528\u5370\u9451\u3092\u4f5c\u6210\u3059\u308b<\/h3>\r\n\r\n\r\n\r\n<p>\u300c<span><a href=\"#a12\">5-1. \u4f1a\u793e\u306e\u57fa\u672c\u60c5\u5831\u3092\u6c7a\u5b9a\uff08\u5b9a\u6b3e\u4f5c\u6210\u306e\u6e96\u5099\uff09<\/a><\/span>\u300d\u3067\u6c7a\u5b9a\u3057\u305f\u5546\u53f7\uff08\u4f1a\u793e\u540d\uff09\u3092\u3082\u3068\u306b\u3001\u6cd5\u4eba\u7528\u306e\u5370\u9451\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u767b\u8a18\u66f8\u985e\u306b\u6cd5\u4eba\u7528\u306e\u5370\u9451\uff08\u5b9f\u5370\uff09\u637a\u5370\u304c\u5fc5\u8981\u306a\u7b87\u6240\u304c\u3042\u308a\u3001\u8a2d\u7acb\u5f8c\u306b\u6cd5\u4eba\u7528\u306e\u9280\u884c\u53e3\u5ea7\u306e\u958b\u8a2d\u3084\u69d8\u3005\u306a\u5951\u7d04\u66f8\u985e\u306b\u304a\u3044\u3066\u6cd5\u4eba\u7528\u306e\u5370\u9451\uff08\u5b9f\u5370\uff09\u306e\u637a\u5370\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u304f\u308b\u305f\u3081\u3001\u8a2d\u7acb\u524d\u306e\u65e9\u3044\u6bb5\u968e\u3067\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5b9f\u5370\u4f5c\u6210\u5f8c\u306f\u3001\u300c<span><a href=\"#a13\">5-6. \u767b\u8a18\u7533\u8acb<\/a><\/span>\u300d\u6642\u306b\u3001\u5370\u9451\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3001\u5370\u9451\u767b\u9332\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-3. \u5b9a\u6b3e\u3092\u4f5c\u6210\u3059\u308b<\/h3>\r\n\r\n\r\n\r\n<p>\u300c<span><a href=\"#a12\">5-1. \u4f1a\u793e\u306e\u57fa\u672c\u60c5\u5831\u3092\u6c7a\u5b9a\uff08\u5b9a\u6b3e\u4f5c\u6210\u306e\u6e96\u5099\uff09<\/a><\/span>\u300d\u3067\u6c7a\u5b9a\u3057\u305f\u5185\u5bb9\u3092\u3082\u3068\u306b\u3001\u5b9a\u6b3e\u3092\u4f5c\u6210\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5b9a\u6b3e\u306f\u3001\u5408\u540c\u4f1a\u793e\u306b\u9650\u3089\u305a\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u969b\u306f\u4f5c\u6210\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u8a2d\u7acb\u5f8c\u306f\u5b9a\u6b3e\u306b\u57fa\u3065\u3044\u3066\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u30df\u30b9\u304c\u306a\u3044\u3088\u3046\u306b\u3001\u614e\u91cd\u306b\u6c7a\u5b9a\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-4. \u51fa\u8cc7\u3059\u308b<\/h3>\r\n\r\n\r\n\r\n<p>\u300c<span><a href=\"#a12\">5-1. \u4f1a\u793e\u306e\u57fa\u672c\u60c5\u5831\u3092\u6c7a\u5b9a\uff08\u5b9a\u6b3e\u4f5c\u6210\u306e\u6e96\u5099\uff09<\/a><\/span>\u300d\u3067\u6c7a\u5b9a\u3057\u305f\u51fa\u8cc7\u91d1\u984d\u3092\u5b9f\u969b\u306b\u632f\u308a\u8fbc\u307f\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u632f\u8fbc\u3057\u305f\u300d\u3068\u3044\u3046\u4e8b\u5b9f\u304c\u5fc5\u8981\u3067\u3042\u308b\u305f\u3081\u3001\u51fa\u8cc7\u91d1\u306e\u8cc7\u91d1\u6e90\u304c\u540c\u3058\u9280\u884c\u53e3\u5ea7\u306b\u3042\u308b\u5834\u5408\u3082\u3001\u4e00\u5ea6\u5f15\u304d\u51fa\u3057\u305f\u4e0a\u3067\u5f53\u8a72\u9280\u884c\u53e3\u5ea7\u306b\u632f\u8fbc\u30fb\u5165\u91d1\u3057\u3001\u901a\u5e33\u660e\u7d30\u30b3\u30d4\u30fc\u3042\u308b\u3044\u306f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306e\u660e\u7d30\u3092\u30b3\u30d4\u30fc\u3057\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-5. \u767b\u8a18\u7533\u8acb\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b<\/h3>\r\n\r\n\r\n\r\n<p>\u4e8b\u524d\u306b\u6e96\u5099\u3057\u305f\u5b9a\u6b3e\u3084\u51fa\u8cc7\u91d1\u306e\u6255\u8fbc\u8a3c\u660e\u66f8\u306e\u4f5c\u6210\u4ee5\u5916\u306b\u3001<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u5370\u9451\u5c4a\u51fa\u66f8<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u4ee3\u8868\u793e\u54e1\u306e\u5370\u9451\u767b\u9332\u8a3c\u660e\u66f8<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u4ee3\u8868\u793e\u54e1\u5c31\u4efb\u627f\u8afe\u66f8<\/p>\r\n\r\n\r\n\r\n<p>\u306a\u3069\u3001\u767b\u8a18\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u4f5c\u6210\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8a73\u3057\u304f\u306f\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3001\u6e96\u5099\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"a13\">5-6. \u767b\u8a18\u7533\u8acb\u3059\u308b<\/h3>\r\n\r\n\r\n\r\n<p>\u5fc5\u8981\u66f8\u985e\u3084\u6dfb\u4ed8\u66f8\u985e\u306e\u4f5c\u6210\u304c\u5b8c\u4e86\u3057\u305f\u3089\u3001\u672c\u5e97\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3057\u3066\u3044\u308b\u6cd5\u52d9\u5c40\u3092<span><a href=\"https:\/\/houmukyoku.moj.go.jp\/homu\/static\/kankatsu_index.html\">\u3053\u3061\u3089<\/a><\/span>\u3088\u308a\u63a2\u3057\u3001\u7a93\u53e3\u306b\u51fa\u5411\u3044\u3066\u66f8\u985e\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u66f8\u985e\u306e\u63d0\u51fa\u3092\u3082\u3063\u3066\u3001\u767b\u8a18\u7533\u8acb\u304c\u5b8c\u4e86\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3042\u308b\u3044\u306f\u3001<span><a href=\"https:\/\/www.touki-kyoutaku-online.moj.go.jp\/\">\u767b\u8a18\u30fb\u4f9b\u8a17\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u8acb\u30b7\u30b9\u30c6\u30e0<\/a><\/span>\u3092\u5229\u7528\u3057\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u7533\u8acb\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-7. \u7a0e\u52d9\u7f72\u306a\u3069\u5404\u6240\u3078\u5c4a\u51fa\u30fb\u9280\u884c\u53e3\u5ea7\u958b\u8a2d\u3092\u884c\u3046<\/h3>\r\n\r\n\r\n\r\n<p>\u767b\u8a18\u624b\u7d9a\u304d\u5b8c\u4e86\u5f8c\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u767b\u8a18\u624b\u7d9a\u304d\u5b8c\u4e86\u5f8c\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u51fa<br \/>\u30fb\u5730\u65b9\u81ea\u6cbb\u4f53\u3078\u306e\u5c4a\u51fa<br \/>\u30fb\u5e74\u91d1\u4e8b\u52d9\u6240\u3078\u306e\u5c4a\u51fa<br \/>\u30fb\uff08\u793e\u54e1\u3092\u96c7\u3046\u5834\u5408\u306f\uff09\u52b4\u50cd\u4fdd\u967a\u95a2\u4fc2\u306e\u624b\u7d9a\u304d<br \/>\u30fb\u9280\u884c\u306b\u3066\u6cd5\u4eba\u7528\u9280\u884c\u53e3\u5ea7\u306e\u958b\u8a2d<br \/>\u30fb\u500b\u4eba\u4e8b\u696d\u306e\u5ec3\u696d\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"a15\">6. \u4e00\u4eba\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u6642\u306b\u3088\u304f\u3076\u3064\u304b\u308b<span>5<\/span>\u3064\u306e\u58c1\u3068\u5bfe\u7b56<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"729\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-10.fw-min.png\" alt=\"\" class=\"wp-image-2233\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-10.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-10.fw-min-300x201.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-10.fw-min-1024x685.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-10.fw-min-768x514.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4e00\u4eba\u3067\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3084\u3001\u5b9f\u969b\u306e\u624b\u7d9a\u304d\u306e\u6d41\u308c\u304c\u308f\u304b\u3063\u305f\u6bb5\u968e\u3067\u3001<strong>\u3059\u3050\u306b\u8a2d\u7acb\u624b\u7d9a\u304d\u3092\u59cb\u3081\u3066\u3057\u307e\u3046\u306e\u306f\u6027\u6025<\/strong>\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5341\u5206\u306a\u691c\u8a0e\u304c\u306a\u3044\u307e\u307e\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3001\u5931\u6557\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3084\u3001\u58c1\u306b\u3076\u3064\u304b\u308a\u82e6\u52b4\u3059\u308b\u30b1\u30fc\u30b9\u304c\u305f\u304f\u3055\u3093\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8a2d\u7acb\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u524d\u306b\u3001\u4ee5\u4e0a\u306e\u3088\u304f\u3076\u3064\u304b\u308b\u58c1<span>5<\/span>\u3064\u3092\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u3001\u4e8b\u524d\u306e\u5bfe\u7b56\u3092\u8003\u3048\u305f\u4e0a\u3067\u3001\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">6-1. \u3088\u304f\u3076\u3064\u304b\u308b\u58c1<span>\u2460<\/span>\uff5c\u8a2d\u7acb\u624b\u7d9a\u304d\u306e\u6bb5\u53d6\u308a\u304c\u60aa\u304f\u6642\u9593\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046<\/h3>\r\n\r\n\r\n\r\n<p>\u307e\u305a\u3001<strong>\u8a2d\u7acb\u624b\u7d9a\u304d\u304c\u601d\u3046\u3088\u3046\u306b\u9032\u307e\u305a\u3001\u60f3\u5b9a\u3057\u3066\u3044\u305f\u8a2d\u7acb\u6642\u671f\u3088\u308a\u3082\u5927\u5e45\u306b\u5f8c\u308d\u5012\u3057\u306b\u306a\u3063\u3066\u3057\u307e\u3046<\/strong>\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\uff1c\u3088\u304f\u3076\u3064\u304b\u308b\u58c1\uff1e<\/strong> <br \/>\u30fb\u500b\u4eba\u306e\u5370\u9451\u8a3c\u660e\u66f8\u306e\u6709\u52b9\u671f\u9650\u304c\u5207\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u3001\u63d0\u51fa\u76f4\u524d\u306b\u767a\u899a\u3057\u3001\u518d\u767a\u884c\u306b\u6642\u9593\u304c\u304b\u304b\u308b<br \/>\u30fb\u5370\u9451\u306e\u4f5c\u6210\u3092\u524d\u3082\u3063\u3066\u884c\u3063\u3066\u304a\u3089\u305a\u3001\u6642\u9593\u304c\u304b\u304b\u308b<br \/>\u30fb\u5fc5\u8981\u66f8\u985e\u304c\u4e0d\u8db3\u3057\u3066\u3044\u305f\u308a\u3001\u66f8\u985e\u306b\u4e0d\u5099\u304c\u3042\u308b\u3053\u3068\u3067\u3001\u767b\u8a18\u7533\u8acb\u624b\u7d9a\u304d\u304c\u30b9\u30c8\u30c3\u30d7\u3059\u308b<br \/>\u30fb\u4f1a\u793e\u540d\u3084\u51fa\u8cc7\u91d1\u984d\u304c\u6c7a\u307e\u3089\u305a\u3001\u5148\u5ef6\u3070\u3057\u306b\u306a\u3063\u3066\u3057\u307e\u3046<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u3088\u3046\u306a\u7406\u7531\u306b\u3088\u308a\u3001\u601d\u3046\u3088\u3046\u306b\u9032\u307e\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8a2d\u7acb\u624b\u7d9a\u304d\u306b\u7740\u624b\u3059\u308b\u524d\u306b\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\uff1c\u4e8b\u524d\u306b\u691c\u8a0e\u304c\u5fc5\u8981\u306a\u3053\u3068\uff1e<\/strong> <br \/>\u30fb\u4f55\u3092\u6c7a\u3081\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u304b<br \/>\u30fb\u4f55\u3092\u6e96\u5099\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u304b<br \/>\u30fb\u305d\u306e\u6e96\u5099\u306b\u3069\u308c\u304f\u3089\u3044\u6642\u9593\u304c\u304b\u304b\u308b\u304b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3092\u7db2\u7f85\u7684\u306b\u628a\u63e1\u3057\u305f\u4e0a\u3067\u3001\u9006\u7b97\u3057\u3066\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">6-2. \u3088\u304f\u3076\u3064\u304b\u308b\u58c1<span>\u2461<\/span>\uff5c\u5341\u5206\u306a\u691c\u8a0e\u3092\u3057\u306a\u3044\u307e\u307e\u4f1a\u793e\u306e\u57fa\u672c\u4e8b\u9805\u3092\u6c7a\u3081\u3066\u3057\u307e\u3044\u5931\u6557\u3059\u308b<\/h3>\r\n\r\n\r\n\r\n<p>\u8a2d\u7acb\u624b\u7d9a\u304d\u5f8c\u306b\u3001<strong>\u4f1a\u793e\u306e\u57fa\u672c\u4e8b\u9805\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u767a\u899a\u3059\u308b\u4e8b\u4f8b<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u4ed6\u793e\u306e\u5546\u6a19\u767b\u9332\u306a\u3069\u306e\u95a2\u4fc2\u3067\u3001\u5b9a\u6b3e\u3067\u5b9a\u3081\u305f\u5546\u53f7\u304c\u5229\u7528\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u5224\u660e\u3059\u308b<br \/>\u30fb\u65b0\u898f\u4e8b\u696d\u306e\u305f\u3081\u3001\u5b9a\u6b3e\u3067\u5b9a\u3081\u305f\u76ee\u7684\u3092\u8ffd\u52a0\u3059\u308b\u5fc5\u8981\u304c\u5224\u660e\u3059\u308b<br \/>\u30fb\u4f55\u3082\u8003\u3048\u305a\u306b\u51fa\u8cc7\u91d1\u984d\u3092\u6c7a\u3081\u305f\u304c\u3001\u5c11\u306a\u3059\u304e\u3066\u8cc7\u91d1\u8abf\u9054\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u5224\u660e\u3059\u308b<br \/>\u30fb\u7e41\u5fd9\u671f\u3068\u6c7a\u7b97\u671f\u304c\u91cd\u306a\u3063\u3066\u3057\u307e\u3044\u5927\u5909\u3067\u3042\u308b\u3053\u3068\u304c\u5224\u660e\u3059\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u306a\u3069\u306e\u7406\u7531\u3067\u3001\u5b9a\u6b3e\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u751f\u307e\u308c\u3001\u624b\u7d9a\u304d\u306b\u6642\u9593\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e8b\u524d\u306b\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\uff1c\u4e8b\u524d\u306b\u691c\u8a0e\u304c\u5fc5\u8981\u306a\u3053\u3068\uff1e<\/strong> <br \/>\u30fb\u5546\u53f7\u304c\u5229\u7528\u3067\u304d\u308b\u304b\u8abf\u67fb\u3059\u308b<br \/>\u30fb\u4eca\u5f8c\u8ffd\u52a0\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u4e8b\u696d\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<br \/>\u30fb\u8cc7\u91d1\u8abf\u9054\u3092\u3059\u308b\u3053\u3068\u3082\u8e0f\u307e\u3048\u3066\u51fa\u8cc7\u91d1\u984d\u3092\u6c7a\u3081\u308b<br \/>\u30fb\u7e41\u5fd9\u671f\u3092\u8e0f\u307e\u3048\u3066\u6c7a\u7b97\u671f\u3092\u8a2d\u5b9a\u3059\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u306a\u3069\u3092\u8abf\u67fb\u30fb\u691c\u8a0e\u3057\u305f\u4e0a\u3067\u3001\u4f1a\u793e\u306e\u4e8b\u9805\u3092\u6c7a\u5b9a\u3057\u3001\u5b9a\u6b3e\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">6-3. \u3088\u304f\u3076\u3064\u304b\u308b\u58c1<span>\u2462<\/span>\uff5c\u4e8b\u52d9\u624b\u7d9a\u304d\u30fb\u7ba1\u7406\u4f53\u5236\u306e\u69cb\u7bc9\u306b\u624b\u304c\u56de\u3089\u305a\u3001\u53b3\u683c\u306a\u7ba1\u7406\u304c\u3067\u304d\u306a\u3044\u307e\u307e\u653e\u7f6e\u3057\u3066\u3057\u307e\u3046<\/h3>\r\n\r\n\r\n\r\n<p>\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u5f8c\u304b\u3089\u3001\u3059\u3050\u306b\u6cd5\u4eba\u3068\u3057\u3066\u306e\u4e8b\u52d9\u624b\u7d9a\u304d\u3084\u7ba1\u7406\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u624b\u7d9a\u304d\u30fb\u7ba1\u7406\u4f53\u5236\u306e\u69cb\u7bc9\u306b\u624b\u304c\u56de\u3089\u305a\u3001<\/p>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u6cd5\u4eba\u7528\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3084\u9280\u884c\u53e3\u5ea7\u3092\u500b\u4eba\u5229\u7528\u3067\u4f7f\u3063\u3066\u3057\u307e\u3046<br \/>\u30fb\u9818\u53ce\u66f8\u306e\u7ba1\u7406\u3084\u4f1a\u8a08\u5e33\u7c3f\u306e\u4f5c\u6210\u3092\u3057\u306a\u3044\u307e\u307e\u653e\u7f6e\u3057\u3066\u3057\u307e\u3046<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u306a\u3069\u3068\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u540c\u3058\u3088\u3046\u306a\u7ba1\u7406\u3092\u7d9a\u3051\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u6cd5\u4eba\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u7570\u306a\u308a\u3001\u4fe1\u983c\u6027\u304c\u793a\u3055\u308c\u308b\u53cd\u9762\u3001\u4f1a\u8a08\u4e0a\u30fb\u7a0e\u52d9\u4e0a\u53b3\u683c\u306a\u7ba1\u7406\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u675c\u64b0\u306a\u7ba1\u7406\u3092\u7d9a\u3051\u3066\u3057\u307e\u3046\u3068\u3001\u6975\u7aef\u306a\u5834\u5408\u3001\u7d4c\u55b6\u72b6\u614b\u304c\u6b63\u3057\u304f\u628a\u63e1\u3067\u304d\u305a\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u60aa\u5316\u306b\u7e4b\u304c\u3063\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u554f\u984c\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u898b\u5207\u308a\u767a\u8eca\u3067\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8a2d\u7acb\u5f8c\u306e\u7ba1\u7406\u4f53\u5236\u3092\u6574\u3048\u305f\u4e0a\u3067\u3001\u8a2d\u7acb\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u300c<span><a href=\"#a7\">7.\u4e00\u4eba\u3067\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306a\u3089\u3001\u5c02\u9580\u5bb6\u3078\u306e\u4f9d\u983c\u304c\u304a\u3059\u3059\u3081\uff01<\/a><\/span>\u300d\u3067\u304a\u4f1d\u3048\u3059\u308b\u3088\u3046\u306b\u3001<strong>\u5c02\u9580\u5bb6\u306e\u529b\u3092\u501f\u308a\u308b\u3053\u3068\u3067\u3001\u5bfe\u7b56\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"a3\">6-4. \u3088\u304f\u3076\u3064\u304b\u308b\u58c1<span>\u2463<\/span>\uff5c\u8cc7\u91d1\u8abf\u9054\u304c\u3046\u307e\u304f\u884c\u304b\u306a\u3044<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u306b\u3088\u308a\u3001\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u3001\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u3044\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u305f\u3082\u306e\u306e\u3001\u3059\u3050\u306b\u306f\u3046\u307e\u304f\u3044\u304b\u306a\u3044\u30b1\u30fc\u30b9<\/strong>\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong><a href=\"#a14\">\u300c2-1-2. \u30e1\u30ea\u30c3\u30c8\u2461\uff1a\u4fe1\u7528\u5ea6\u304c\u4e0a\u304c\u308a\u3001\u8cc7\u91d1\u8abf\u9054\u304c\u5bb9\u6613\u306b\u306a\u308b\u300d<\/a>\u3067\u3082\u304a\u4f1d\u3048\u3057\u305f\u3088\u3046\u306b\u3001\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u878d\u8cc7\u306e\u969b\u306b\u3001\u300c\u304a\u91d1\u3092\u8cb8\u3057\u305f\u6642\u306b\u3001\u8fd4\u6e08\u3057\u3066\u3082\u3089\u3048\u308b\u3068\u4fe1\u983c\u3067\u304d\u308b\u6839\u62e0\u304c\u3042\u308b\u304b\u300d\u3068\u3044\u3046\u89b3\u70b9\u3067\u5be9\u67fb\u3092\u884c\u3044\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u683c\u3092\u6301\u3063\u3066\u3044\u3066\u3082\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u8cc7\u672c\u91d1\uff08\u81ea\u5df1\u8cc7\u91d1\uff09\u304c\u5c11\u306a\u3044\u3053\u3068<br \/>\u30fb\u4e8b\u696d\u8a08\u753b\u66f8\u3067\u3001\u4e8b\u696d\u306e\u5c06\u6765\u6027\u3084\u5b58\u7d9a\u6027\u304c\u793a\u305b\u3066\u3044\u306a\u3044<br \/>\u30fb\u8cc7\u91d1\u7e70\u308a\u8a08\u753b\u66f8\u3067\u3001\u4e8b\u696d\u306e\u5b89\u5b9a\u6027\u304c\u793a\u305b\u3066\u3044\u306a\u3044<br \/>\u30fb\u4f1a\u8a08\u51e6\u7406\u3084\u4e8b\u52d9\u624b\u7d9a\u304d\u306e\u7ba1\u7406\u4f53\u5236\u304c\u6574\u3063\u3066\u3044\u306a\u3044\u3053\u3068<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u306a\u3069\u306b\u3088\u308a\u3001\u9280\u884c\u304c\u4f01\u696d\u306e\u4fe1\u983c\u6027\u3092\u8a55\u4fa1\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8cc7\u91d1\u8abf\u9054\u3092\u76ee\u6307\u3059\u306e\u3067\u3042\u308c\u3070\u3001\u8a2d\u7acb\u3057\u3066\u304b\u3089\u8cc7\u91d1\u8abf\u9054\u306b\u3064\u3044\u3066\u8003\u3048\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8a2d\u7acb\u524d\u306e\u6bb5\u968e\u304b\u3089<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\uff1c\u4e8b\u524d\u306b\u691c\u8a0e\u304c\u5fc5\u8981\u306a\u3053\u3068\uff1e<\/strong> <br \/>\u30fb\u3053\u306e\u696d\u614b\u30fb\u58f2\u4e0a\u3067\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3089\u8cc7\u91d1\u8abf\u9054\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b<br \/>\u30fb\u3053\u306e\u7a0b\u5ea6\u306e\u91d1\u984d\u8cc7\u91d1\u8abf\u9054\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u3069\u306e\u7a0b\u5ea6\u306e\u51fa\u8cc7\u91d1\u304c\u671b\u307e\u3057\u3044\u304b<br \/>\u30fb\u7ba1\u7406\u4f53\u5236\u3092\u3069\u306e\u3088\u3046\u306b\u69cb\u7bc9\u3057\u3066\u3044\u304f\u304b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3092\u691c\u8a0e\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u8a2d\u7acb\u524d\u306e\u6bb5\u968e\u3067\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3066\u304a\u304f\u306e\u3082\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">6-5. \u3088\u304f\u3076\u3064\u304b\u308b\u58c1<span>\u2464<\/span>\uff5c\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u5bfe\u7b56\u306b\u624b\u304c\u56de\u3089\u305a\u3001\u30e1\u30ea\u30c3\u30c8\u304c\u6d3b\u304b\u305b\u306a\u3044<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u3053\u3068\u3092\u7406\u7531\u306b\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5b9f\u969b\u306e\u5bfe\u7b56\u306b\u624b\u304c\u56de\u3089\u305a\u3001\u30e1\u30ea\u30c3\u30c8\u304c\u751f\u304b\u305b\u306a\u3044\u30b1\u30fc\u30b9<\/strong>\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u6c7a\u7b97\u65e5\u3092\u3059\u304e\u3066\u304b\u3089\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u5bfe\u7b56\u3092\u3057\u3088\u3046\u3068\u3059\u308b\u304c\u9593\u306b\u5408\u308f\u306a\u3044<br \/>\u30fb\u958b\u696d\u8cbb\u306e\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u30e1\u30ea\u30c3\u30c8\u3092\u751f\u304b\u305b\u306a\u3044<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u306a\u3069\u306b\u3088\u308a\u3001\u8a2d\u7acb\u521d\u5e74\u5ea6\u306e\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u30e1\u30ea\u30c3\u30c8\u3092\u9003\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308c\u3070\u81ea\u52d5\u7684\u306b\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c<span> <a href=\"#a10\">2-1-1. \u30e1\u30ea\u30c3\u30c8\u2460\uff1a\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b<\/a><\/span>\u300d\u3067\u3082\u304a\u4f1d\u3048\u3057\u305f\u3088\u3046\u306b\u3001<\/p>\r\n\r\n\r\n\r\n<p>\u7d4c\u55b6\u8005\u306e\u7d66\u6599\u984d\u3084\u7d4c\u8cbb\u306e\u5bfe\u8c61\u3001\u9000\u8077\u91d1\u306e\u5229\u7528\u306a\u3069\u306b\u3088\u308a\u3001\u3069\u308c\u304f\u3089\u3044\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3067\u304d\u308b\u304b\u304c\u7570\u306a\u308b\u305f\u3081\u3001<strong>\u4f1a\u793e\u3054\u3068\u306e\u4e8b\u60c5\u3092\u8e0f\u307e\u3048\u3066\u3001\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u306e\u305f\u3081\u306b\u30d9\u30b9\u30c8\u306a\u5bfe\u7b56\u3092\u3042\u3089\u304b\u3058\u3081\u691c\u8a0e\u3059\u308b\u5fc5\u8981<\/strong>\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3082\u3001\u6b21\u7ae0\u3067\u304a\u4f1d\u3048\u3057\u307e\u3059\u304c\u3001\u5c02\u9580\u5bb6\u306e\u529b\u3092\u501f\u308a\u308b\u3053\u3068\u3067\u3001\u4e57\u308a\u8d8a\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"a7\">7.\u4e00\u4eba\u3067\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306a\u3089\u3001\u5c02\u9580\u5bb6\u3078\u306e\u4f9d\u983c\u304c\u304a\u3059\u3059\u3081\uff01<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"727\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-11.fw-min.png\" alt=\"\" class=\"wp-image-2234\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-11.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-11.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-11.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-11.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-11.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-11.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u4e00\u4eba\u3067\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u5c02\u9580\u5bb6\u3078\u306e\u4f9d\u983c\u304c\u65ad\u7136\u304a\u3059\u3059\u3081<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5c02\u9580\u5bb6\u304c\u304a\u3059\u3059\u3081\u306a\u306e\u306f\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u2460\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u5931\u6557\u3092\u56de\u907f\u3067\u304d\u308b<br \/>\u2461\u81ea\u5206\u3067\u884c\u3046\u3088\u308a\u3082\u3001\u624b\u9593\u3092\u8efd\u6e1b\u3067\u304d\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3068\u3044\u3046<span>2<\/span>\u3064\u306e\u7406\u7531\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">7-1. \u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u5931\u6557\u3092\u56de\u907f\u3067\u304d\u308b\u304b\u3089\u5c02\u9580\u5bb6\u4f9d\u983c\u304c\u304a\u3059\u3059\u3081<\/h3>\r\n\r\n\r\n\r\n<p>\u300c<span><a href=\"#_v0fxr4x1knxz\">6. \u4e00\u4eba\u5408\u540c\u4f1a<\/a><a href=\"#a15\">\u793e\u8a2d\u7acb\u6642\u306b\u3088\u304f\u3076\u3064\u304b\u308b5\u3064\u306e\u58c1\u3068\u5bfe\u7b56<\/a><\/span>\u300d\u306b\u3066\u3001\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u6642\u306b\u3088\u304f\u3076\u3064\u304b\u308b\u58c1\u3092<span>5<\/span>\u3064\u3054\u7d39\u4ecb\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3044\u305a\u308c\u306e\u30b1\u30fc\u30b9\u3082\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u8a2d\u7acb\u624b\u7d9a\u304d\u30fb\u8a2d\u7acb\u5f8c\u306e\u4e8b\u52d9\u624b\u7d9a\u304d\u304c\u8907\u96d1\u3067\u3001\u96e3\u3057\u3044<br \/>\u30fb\u624b\u7d9a\u304d\u304c\u96e3\u3057\u3044\u304c\u3001\u5341\u5206\u306b\u77e5\u8b58\u3092\u5f97\u305f\u308a\u3001\u691c\u8a0e\u3059\u308b\u6642\u9593\u304c\u78ba\u4fdd\u3067\u304d\u306a\u3044\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u3068\u304c\u539f\u56e0\u3067\u5931\u6557\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7279\u306b\u3001<strong>\u5408\u540c\u4f1a\u793e\u306e\u8a2d\u7acb\u3092\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u4e8b\u696d\u304c\u5fd9\u3057\u304f\u306a\u3063\u3066\u3044\u308b\u6642\u671f\u3068\u91cd\u306a\u308b<\/strong>\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3046\u3057\u305f\u72b6\u6cc1\u306e\u4e2d\u3001<strong>\u5408\u540c\u4f1a\u793e\u3092\u300c\u3072\u3068\u308a\u3067\u300d\u8a2d\u7acb\u3059\u308b\u3053\u3068\u5834\u5408\u306f\u3001\u6642\u9593\u7684\u306a\u4f59\u88d5\u306e\u306a\u3055\u304b\u3089\u3001\u58c1\u306b\u3076\u3061\u5f53\u305f\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u9ad8\u3044<\/strong>\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001<strong>\u4e00\u4eba\u3067\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306f\u3001\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u5931\u6557\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/strong>\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">7-2. \u81ea\u5206\u3067\u884c\u3046\u3088\u308a\u3082\u3001\u624b\u9593\u3092\u8efd\u6e1b\u3067\u304d\u308b\u304b\u3089\u5c02\u9580\u5bb6\u4f9d\u983c\u304c\u304a\u3059\u3059\u3081<\/h3>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001<strong>\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u624b\u9593\u3092\u8efd\u6e1b\u3067\u304d\u3001\u3072\u3044\u3066\u306f\u4e8b\u696d\u9762\u3067\u3082\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b<\/strong>\u305f\u3081\u3001\u65ad\u7136\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e00\u4eba\u3067\u4e8b\u696d\u3092\u55b6\u307e\u308c\u3066\u3044\u308b\u65b9\u306b\u3068\u3063\u3066\u3001<strong>\u300c\u6642\u9593\uff1d\u58f2\u4e0a\u3092\u751f\u307f\u51fa\u3059\u6700\u5927\u306e\u8cc7\u6e90\u300d<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u305d\u306e\u3088\u3046\u306b\u5927\u5207\u306a\u6642\u9593\u3092<\/strong>\u3001\u7169\u96d1\u306a\u624b\u7d9a\u304d\u306b\u30b9\u30c8\u30ec\u30b9\u3092\u611f\u3058\u306a\u304c\u3089\u53d6\u308a\u7d44\u3080\u3053\u3068\u306b\u3042\u3066\u308b\u306e\u3067\u306f\u306a\u304f\u3001<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u7d4c\u55b6\u306b\u3064\u3044\u3066\u8003\u3048\u308b\u6642\u9593\u306b\u3059\u308b<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u55b6\u696d\u3084\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306e\u6642\u9593\u306b\u3059\u308b<\/p>\r\n\r\n\r\n\r\n<p>\u306a\u3069\u3001<strong>\u4e8b\u696d\u3092\u5b89\u5b9a\u5316\u3055\u305b\u305f\u308a\u3001\u62e1\u5927\u3059\u308b\u3053\u3068\u306b\u7e4b\u3052\u3089\u308c\u305f\u3089\u30d9\u30b9\u30c8<\/strong>\u3067\u3059\u3088\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3082\u305d\u3082\u3001\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u306e\u76ee\u7684\u306f\u3001<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u3067\u4f59\u5270\u8cc7\u91d1\u3092\u751f\u307f\u51fa\u3059<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u4e8b\u696d\u3092\u62e1\u5927\u3059\u308b<\/p>\r\n\r\n\r\n\r\n<p>\u3068\u3044\u3046\u70b9\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u3084\u3001\u8a2d\u7acb\u5f8c\u306e\u4e8b\u52d9\u624b\u7d9a\u304d\u3092\u4e00\u4eba\u3067\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u4e8b\u696d\u306b\u3042\u3066\u3089\u308c\u308b\u6642\u9593\u3001\u58f2\u4e0a\u304c\u6e1b\u5c11\u3057\u3066\u3057\u307e\u3063\u3066\u306f\u3001\u672c\u672b\u8ee2\u5012\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u306f\u3001\u5fd9\u3057\u3044\u4e2d\u3067\u4e8b\u696d\u3092\u55b6\u307e\u308c\u3066\u3044\u308b\u65b9\u306b\u3068\u3063\u3066\u306f\u300c\u6642\u9593\u3092\u5927\u5207\u306b\u3057\u3001\u4e8b\u696d\u3092\u5b89\u5b9a\u30fb\u62e1\u5927\u3059\u308b\u300d\u3068\u3044\u3046\u3001<strong>\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u306e\u76ee\u7684\u3092\u679c\u305f\u3059\u4e0a\u3067\u3082\u5fc5\u8981\u306a\u9078\u629e<\/strong>\u3068\u3082\u3044\u3048\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u8a2d\u7acb\u6642\u3060\u3051\u3067\u306a\u304f\u3001\u8a2d\u7acb\u5f8c\u3082\u5c02\u9580\u5bb6\u3078\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081\uff01<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u624b\u7d9a\u304d\u6642\u306b\u4f9d\u983c\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u8a2d\u7acb\u5f8c\u306e\u904b\u55b6\u9762\u3067\u3082\u5c02\u9580\u5bb6\u3068\u9867\u554f\u5951\u7d04\u3092\u7d50\u3073\u3001\u7d99\u7d9a\u7684\u306b\u4f9d\u983c\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002 \u5c02\u9580\u5bb6\u3078\u306e\u4f9d\u983c\u306f\u3001<br \/>\u2460\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u624b\u7d9a\u304d\u3060\u3051\u3092\u4ee3\u884c\u3067\u4f9d\u983c\u3059\u308b\u5834\u5408<br \/>\u2461\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u6642\u3060\u3051\u3067\u306a\u304f\u3001\u8a2d\u7acb\u5f8c\u3082\u9867\u554f\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u7d99\u7d9a\u7684\u306b\u4e8b\u52d9\u624b\u7d9a\u304d\u306e\u4ee3\u884c\u3084\u30a2\u30c9\u30d0\u30a4\u30b9\u7b49\u3092\u4f9d\u983c\u3059\u308b\u5834\u5408<br \/>\u306e2\u30d1\u30bf\u30fc\u30f3\u306b\u5206\u304b\u308c\u307e\u3059\u3002 \u5408\u540c\u4f1a\u793e\u3092\u300c\u4e00\u4eba\u3067\u300d\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306f\u3001\u4e8b\u696d\u306b\u5c02\u5ff5\u3059\u308b\u3079\u304f\u3001\u2461\u306e\u9078\u629e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"a16\"><span>8<\/span>.\u5408\u540c\u4f1a\u793e\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u6700\u5927\u5316\u3059\u308b\u3001\u6b63\u3057\u3044\u5c02\u9580\u5bb6\u306e\u9078\u3073\u65b9<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"488\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-12.fw-min.png\" alt=\"\" class=\"wp-image-2236\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-12.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-12.fw-min-300x134.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-12.fw-min-1024x458.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-12.fw-min-768x344.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3068\u3044\u3063\u3066\u3082\u3001\u6570\u3042\u308b\u9078\u629e\u80a2\u306e\u4e2d\u3067\u3001\u8ab0\u306b\u4f9d\u983c\u3059\u308b\u306e\u304c\u826f\u3044\u306e\u304b\u3001\u8ff7\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3088\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u5c02\u9580\u5bb6\u3092\u9078\u3076\u4e0a\u3067\u306f\u3001<span>\u2460<\/span>\u4fe1\u983c\u6027\uff08\u624b\u9593\u306e\u8efd\u6e1b\uff09\u3001<span>\u2461<\/span>\u7d4c\u55b6\u8996\u70b9\u3067\u306e\u63d0\u6848\u529b\u3001<span>\u2462<\/span>\u30b3\u30b9\u30c8\u306e<span>3<\/span>\u3064\u306e\u8ef8\u3067\u6bd4\u8f03\u3057\u3001\u9078\u3076\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u2460\u4fe1\u983c\u6027\uff08\u624b\u9593\u306e\u8efd\u6e1b\uff09<\/strong><br \/>\u30fb\u4f1a\u793e\u306e\u91cd\u8981\u306a\u624b\u7d9a\u304d\u3092\u3001\u5b8c\u5168\u306b\u4efb\u305b\u3089\u308c\u308b\u4fe1\u983c\u6027\u304c\u3042\u308b\u3053\u3068<br \/>\u30fb\u69d8\u3005\u306a\u5206\u91ce\u306e\u624b\u7d9a\u304d\u3092\u4e00\u6c17\u901a\u8cab\u3067\u4efb\u305b\u3089\u308c\u308b\u3053\u3068\r\n<p>\u5931\u6557\u4f8b\uff1a\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3057\u3066\u3082\u3001\u4fe1\u983c\u3067\u304d\u306a\u3044\u5834\u5408\u5168\u3066\u3092\u4efb\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u9006\u306b\u624b\u9593\u304c\u5897\u3048\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059<\/p>\r\n<strong> \u2461\u7d4c\u55b6\u8996\u70b9\u3067\u306e\u63d0\u6848\u529b<\/strong><br \/>\u30fb\u624b\u7d9a\u304d\u3092\u4ee3\u884c\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u9762\u3084\u7d4c\u55b6\u9762\u3067\u5c02\u9580\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3082\u3089\u3048\u308b\u3053\u3068<br \/>\u30fb\u5c02\u9580\u5bb6\u306b\u306f\u4ee3\u884c\u3067\u304d\u306a\u3044\u3001\u3069\u3046\u3057\u3066\u3082\u672c\u4eba\u304c\u884c\u308f\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u696d\u52d9\u306b\u3064\u3044\u3066\u3082\u3001\u300c\u52b9\u7387\u5316\u300d\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3057\u3066\u3082\u3089\u3048\u308b\u3053\u3068\r\n<p>\u5931\u6557\u4f8b\uff1a\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3057\u3001\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3066\u3082\u3001\u5931\u6557\u3057\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u8a2d\u7acb\u306e\u76ee\u7684\u3092\u679c\u305f\u305b\u306a\u3044\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059<\/p>\r\n<strong>\u2462\u30b3\u30b9\u30c8<\/strong><br \/>\u30fb\u6599\u91d1\u4f53\u7cfb\u306f\u660e\u77ad\u304b<br \/>\u30fb\u30b3\u30b9\u30c8\u306f\u6700\u5c0f\u9650\u306b\u6291\u3048\u3089\u308c\u308b\u304b<br \/><br \/>\u5931\u6557\u4f8b\uff1a\u6599\u91d1\u4f53\u7cfb\u304c\u660e\u77ad\u3067\u306a\u3044\u3053\u3068\u3067\u3001\u5951\u7d04\u6642\u306b\u60f3\u5b9a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u30b3\u30b9\u30c8\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3068\u3044\u3063\u305f\u89b3\u70b9\u306b\u7740\u76ee\u3057\u3066\u3001\u5c02\u9580\u5bb6\u3092\u9078\u3093\u3067\u3044\u304f\u3053\u3068\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">9.\u4e00\u4eba\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306a\u3089\u3001\u5b9f\u7e3e<span>2<\/span>\u4e07\u4ef6\u3001\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u304a\u3059\u3059\u3081<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"577\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-13.fw-min.png\" alt=\"\" class=\"wp-image-2237\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-13.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-13.fw-min-300x159.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-13.fw-min-1024x542.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-13.fw-min-768x407.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u300c<span><a href=\"#a16\">8.\u6b63\u3057\u3044\u5c02\u9580\u5bb6\u306e\u9078\u3073\u65b9<\/a><\/span>\u300d\u306b\u304a\u3044\u3066\u3001\u5c02\u9580\u5bb6\u3092\u9078\u3076\u4e0a\u3067\u306f\u3001<strong>\u2460\u4fe1\u983c\u6027\uff08\u624b\u9593\u306e\u8efd\u6e1b\uff09\u3001<span>\u2461<\/span>\u7d4c\u55b6\u8996\u70b9\u3067\u306e\u63d0\u6848\u529b\u3001<span>\u2462<\/span>\u30b3\u30b9\u30c8\u306e<span>3<\/span>\u3064\u306e\u70b9\u304c\u5224\u65ad\u8ef8\u306b\u306a\u308b<\/strong>\u3068\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u3088\u3046\u306a<span>3<\/span>\u3064\u306e\u89b3\u70b9\u304b\u3089\u3082\u3001<strong>\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u7686\u69d8\u306e\u304a\u529b\u306b\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/strong>\u3068\u3001\u78ba\u4fe1\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u306a\u305c\u306a\u3089\u3001\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u2460\u56fd\u5185\u9867\u554f\u6570No.1\u306e\u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u3042\u308a\u5b9f\u7e3e2\u4e07\u4ef6\u3001\u4fe1\u983c\u3067\u304d\u308b\u5c02\u9580\u5bb6\u96c6\u56e3\u306b\u624b\u7d9a\u304d\u3092\u4e38\u6295\u3052\u3067\u304d\u308b<br \/>\u2461\u624b\u7d9a\u304d\u3092\u4ee3\u884c\u3059\u308b\u3060\u3051\u3067\u306f\u306a\u3044\u3001\u5c02\u9580\u5bb6\u96c6\u56e3\u304c\u3001\u7d4c\u55b6\u8005\u306e\u30d6\u30ec\u30a4\u30f3\u3068\u306a\u3063\u3066\u3001\u7d4c\u55b6\u306b\u30d9\u30b9\u30c8\u306a\u63d0\u6848\u3092\u3059\u308b<br \/>\u2462\u6599\u91d1\u4f53\u7cfb\u304c\u660e\u77ad\u3067\u3001\u30b3\u30b9\u30c8\u304c\u6700\u5c0f\u9650\u306b\u6291\u3048\u3089\u308c\u308b<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3068\u3044\u3046<strong>3<\/strong><strong>\u3064\u306e\u5f37\u307f<\/strong>\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">9-1. \u5b9f\u7e3e<span>2<\/span>\u4e07\u4ef6\u3001\u4fe1\u983c\u3067\u304d\u308b\u5c02\u9580\u5bb6\u96c6\u56e3\u306b\u624b\u7d9a\u304d\u3092\u4e38\u6295\u3052\u3067\u304d\u308b<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"677\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-14.fw-min.png\" alt=\"\" class=\"wp-image-2238\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-14.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-14.fw-min-300x186.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-14.fw-min-1024x636.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-14.fw-min-768x477.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-14.fw-min-404x250.png 404w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u9867\u554f\u5148\u6570\u7d04<span>2<\/span>\u4e07\u4ef6\u3001\u5168\u56fd\u306e\u62e0\u70b9\u6570<span>80<\/span>\u7b87\u6240\u3001\u3068\u3082\u306b\u5168\u56fd<span>1<\/span>\u4f4d\u3092\u8a87\u308b\u3001\u65e5\u672c<span>NO.1<\/span>\u306e\u7a0e\u7406\u58eb\u6cd5\u4eba<\/strong>\u3067\u3059\u3002\u5168\u56fd\u5404\u5730\u306e\u591a\u304f\u306e\u304a\u5ba2\u69d8\u304b\u3089\u9078\u3070\u308c\u3066\u3044\u308b\u5b9f\u7e3e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u8077\u54e1\u6570\u3082<span>1,811<\/span>\u540d\u3068\u5168\u56fd<span>1<\/span>\u4f4d\u3067\u3042\u308a\u3001\u3069\u306e\u5730\u57df\u3067\u3001\u3044\u3064\u3054\u4f9d\u983c\u3044\u305f\u3060\u3044\u3066\u3082\u3001\u5c02\u9580\u6027\u304c\u9ad8\u304f\u3084\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u304c\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u624b\u7d9a\u304d\u3092\u4ee3\u884c\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\uff08\u30c7\u30fc\u30bf\u306f<span>2022<\/span>\u5e74<span>11<\/span>\u6708\u6642\u70b9\uff09<\/p>\r\n\r\n\r\n\r\n<p>\u4fe1\u983c\u3067\u304d\u306a\u3044\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u5931\u6557\u3092\u56de\u907f\u3067\u304d\u306a\u304b\u3063\u305f\u308a\u3001\u7d4c\u55b6\u8005\u69d8\u304c\u3054\u81ea\u8eab\u3067\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u8abf\u3079\u308b\u6642\u9593\u3092\u53d6\u3089\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u304c\u3001<\/p>\r\n\r\n\r\n\r\n<p>\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u624b\u7d9a\u304d\u3092\u304a\u4efb\u305b\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u7d4c\u55b6\u8005\u306e\u7686\u69d8\u306b\u306f\u3001\u5b89\u5fc3\u3057\u3066\u7d4c\u55b6\u3084\u4e8b\u696d\u306b\u5c02\u5ff5\u3044\u305f\u3060\u304f\u3079\u304f\u3001\u5c02\u9580\u5bb6\u304c\u5168\u529b\u3067\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">9-2. \u624b\u7d9a\u304d\u3092\u4ee3\u884c\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u7a4d\u3093\u3060\u5c02\u9580\u5bb6\u96c6\u56e3\u304c\u3001\u7d4c\u55b6\u8005\u306e\u30d6\u30ec\u30a4\u30f3\u3068\u306a\u3063\u3066\u7d4c\u55b6\u306b\u30d9\u30b9\u30c8\u306a\u63d0\u6848\u3092\u3057\u3066\u304f\u308c\u308b<\/h3>\r\n\r\n\r\n\r\n<p>\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u5c02\u9580\u5bb6\u306f\u3001\u624b\u7d9a\u304d\u3092\u4ee3\u884c\u3059\u308b\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u624b\u7d9a\u304d\u3092\u4ee3\u884c\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u7d4c\u55b6\u8005\u306e\u30d6\u30ec\u30a4\u30f3\u3068\u306a\u3063\u3066\u3001\u9577\u671f\u7684\u306a\u4e8b\u696d\u306e\u767a\u5c55\u306b\u4f55\u304c\u5fc5\u8981\u304b\u3092\u8003\u3048\u305f\u4e0a\u3067\u3001\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u5bfe\u7b56\u3084\u696d\u52d9\u52b9\u7387\u5316\u5bfe\u7b56\u3001\u4e8b\u696d\u62e1\u5927\u306b\u5411\u3051\u305f\u3054\u63d0\u6848<\/strong>\u3092\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u9867\u554f\u5148\u6570<span>2<\/span>\u4e07\u4ef6\u306e\u4e8b\u4f8b\u3001\u5c02\u9580\u5bb6\u96c6\u56e3\u306e\u30ce\u30a6\u30cf\u30a6\u304c\u84c4\u7a4d\u3055\u308c\u305f\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u3060\u304b\u3089\u3053\u305d\u3001\u4e8b\u696d\u767a\u5c55\u306e\u305f\u3081\u306e\u63d0\u6848\u304c\u53ef\u80fd\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3057\u3066\u3001\u305f\u3060\u63d0\u6848\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001<span>MF<\/span>\u30af\u30e9\u30a6\u30c9\u306a\u3069\u306e<span>IT<\/span>\u6280\u8853\u3068\u306e\u9023\u643a\u306a\u3069\u306b\u3088\u308a\u3001\u65e5\u3005\u306e\u4f1a\u8a08\u4f5c\u696d\u306e\u81ea\u52d5\u5316\u3092\u5b9f\u73fe\u3057\u3001\u7d4c\u55b6\u8005\u306e\u8ca0\u62c5\u3092\u5b9f\u969b\u306b\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u4ed5\u7d44\u307f\u3092\u3054\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"623\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-15.fw-min.png\" alt=\"\" class=\"wp-image-2240\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-15.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-15.fw-min-300x171.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-15.fw-min-1024x585.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-15.fw-min-768x439.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u5c02\u9580\u5bb6\u306e\u7d4c\u9a13\u30fb\u30ce\u30a6\u30cf\u30a6\u3084\u3001<span>IT<\/span>\u30b5\u30fc\u30d3\u30b9\u3068\u306e\u9023\u643a\u306b\u3088\u308a\u3001\u7d4c\u55b6\u8005\u306e\u7686\u69d8\u304c\u4e8b\u696d\u3092\u5b58\u7d9a\u30fb\u767a\u5c55\u3055\u305b\u3066\u3044\u304f\u305f\u3081\u306b\u30c8\u30fc\u30bf\u30eb\u3067\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">9-3. \u6599\u91d1\u4f53\u7cfb\u304c\u660e\u77ad\u3067\u3001\u8cbb\u7528\u3092\u6700\u4f4e\u9650\u306b\u6291\u3048\u3089\u308c\u308b<\/h3>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u696d\u754c<span>NO.1<\/span>\u306e\u30af\u30aa\u30ea\u30c6\u30a3\u3092\u8a87\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u4e00\u65b9\u3067\u3001<strong>\u6599\u91d1\u4f53\u7cfb\u304c\u660e\u77ad\u3067\u3042\u308a\u3001\u8cbb\u7528\u304c\u6700\u4f4e\u9650\u306b\u6291\u3048\u3089\u308c\u308b\u70b9<\/strong>\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"758\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-16.fw-min.png\" alt=\"\" class=\"wp-image-2242\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-16.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-16.fw-min-300x209.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-16.fw-min-1024x712.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-16.fw-min-768x534.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u8a2d\u7acb\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u8d77\u696d\u5bb6\u5fdc\u63f4\u30d1\u30c3\u30af\u300d\u3092\u3054\u7528\u610f\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u7406\u58eb\u9867\u554f\u5951\u7d04\u3068\u4f75\u305b\u3066\u3054\u5229\u7528\u3044\u305f\u3060\u304f\u3053\u3068\u3067\u3001<strong>\u3054\u81ea\u8eab\u3067\u8a2d\u7acb\u3059\u308b\u3088\u308a\u3082<span>79,000<\/span>\u5186\u3082\u5b89\u3044\u4fa1\u683c<\/strong>\u3067\u3001\u8a2d\u7acb\u624b\u7d9a\u304d\u3092\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"767\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-17.fw-min.png\" alt=\"\" class=\"wp-image-2243\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-17.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-17.fw-min-300x211.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-17.fw-min-1024x721.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-17.fw-min-768x540.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u9867\u554f\u5951\u7d04\u3092\u7de0\u7d50\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u7a0e\u7406\u58eb\u304c\u4f1a\u8a08\u304b\u3089\u7a0e\u52d9\u3001\u7d66\u4e0e\u3001\u6c7a\u7b97\u9762\u306b\u81f3\u308b\u307e\u3067\u3001\u7d4c\u55b6\u8005\u306e\u4e8b\u52d9\u624b\u7d9a\u304d\u3092\u30c8\u30fc\u30bf\u30eb\u3067\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"769\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-18.fw-min.png\" alt=\"\" class=\"wp-image-2244\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-18.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-18.fw-min-300x212.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-18.fw-min-1024x722.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Godo-Kaisha-Alone-18.fw-min-768x542.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" 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