{"id":2271,"date":"2023-07-24T16:15:33","date_gmt":"2023-07-24T07:15:33","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=2271"},"modified":"2025-10-07T16:34:38","modified_gmt":"2025-10-07T07:34:38","slug":"subsidy-zeirishi","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/subsidy-zeirishi","title":{"rendered":"\u52a9\u6210\u91d1\u306f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3079\u304d\uff1f\u793e\u52b4\u58eb\u3068\u306e\u9055\u3044\u3082\u8e0f\u307e\u3048\u3066\u5224\u65ad\u3067\u304d\u308b"},"content":{"rendered":"\r\n<p>\u4f01\u696d\u7d4c\u55b6\u8005\u306e\u306a\u304b\u306b\u306f\u3001\u52a9\u6210\u91d1\u306b\u3064\u3044\u3066\u8ab0\u306b\u76f8\u8ac7\u3059\u308b\u3079\u304d\u304b\u8ff7\u3044\u300c\u7a0e\u91d1\u306a\u3069\u306e\u304a\u91d1\u306b\u8a73\u3057\u3044\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u3088\u3046\u304b\u300d\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u306b\u306f\u3001\u4ee5\u4e0b<span>4<\/span>\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u3001<span>2<\/span>\u3064\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.14.56-1024x218.png\" alt=\"\" width=\"1089\" height=\"232\" class=\"alignnone  wp-image-6182\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.14.56-1024x218.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.14.56-300x64.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.14.56-768x164.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.14.56.png 1535w\" sizes=\"auto, (max-width: 1089px) 100vw, 1089px\" \/><\/figure>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.42.34-1-1024x166.png\" alt=\"\" width=\"1090\" height=\"177\" class=\"alignnone  wp-image-6186\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.42.34-1-1024x166.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.42.34-1-300x49.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.42.34-1-768x124.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.42.34-1-1536x249.png 1536w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.42.34-1.png 1631w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u306f\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u304c\u8907\u96d1\u3067\u3042\u308a\u3001\u8aa4\u3063\u305f\u7533\u544a\u3092\u3057\u3066\u3057\u307e\u3046\u3068\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u8ab2\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001\u52a9\u6210\u91d1\u306e\u7533\u8acb\u306b\u5fc5\u8981\u306a\u66f8\u985e\u4f5c\u6210\u306e\u30b5\u30dd\u30fc\u30c8\u3060\u3051\u3067\u306a\u304f\u3001\u52a9\u6210\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u7a0e\u5bfe\u7b56\u306e\u652f\u63f4\u3082\u53d7\u3051\u3089\u308c\u308b\u305f\u3081\u3001\u4f9d\u983c\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u5927\u304d\u3044<\/strong>\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u3001<strong>\u7a0e\u7406\u58eb\u3068\u793e\u52b4\u58eb\u3068\u306e\u9055\u3044\u3092\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3084\u3001\u7a0e\u7406\u58eb\u306b\u7533\u8acb\u4ee3\u884c\u3092\u4f9d\u983c\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u6ce8\u610f\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u306b\u304a\u3051\u308b<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u7533\u8acb\u66f8\u985e\u306e\u4f5c\u6210<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u7533\u8acb\u306e\u4ee3\u884c<\/p>\r\n\r\n\r\n\r\n<p>\u306f\u793e\u52b4\u58eb\u306e\u72ec\u5360\u696d\u52d9\u3068\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u793e\u52b4\u58eb\u6cd5\u306b\u9055\u53cd\u3068\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081<strong>\u52a9\u6210\u91d1\u306f\u3001\u7a0e\u7406\u58eb\u3068\u793e\u52b4\u58eb\u306e\u4e21\u65b9\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/strong>\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u3068\u793e\u52b4\u58eb\u306e\u4e21\u65b9\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u53cc\u65b9\u306e\u5c02\u9580\u77e5\u8b58\u3092\u6d3b\u304b\u3057\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\u7d4c\u55b6\u72b6\u6cc1\u306b\u9069\u3057\u305f\u52a9\u6210\u91d1\u306e\u9078\u5b9a<br \/>\u30fb\u4e8b\u696d\u8a08\u753b\u306e\u7b56\u5b9a<br \/>\u30fb\u7533\u8acb\u66f8\u985e\u306e\u4f5c\u6210<br \/>\u30fb\u7533\u8acb\u624b\u7d9a\u304d\u306e\u4ee3\u884c<br \/>\u30fb\u53d7\u7d66\u5f8c\u306e\u52b9\u679c\u7684\u306a\u6d3b\u7528\u30a2\u30c9\u30d0\u30a4\u30b9<br \/>\u30fb\u4f1a\u8a08\u51e6\u7406\u30b5\u30dd\u30fc\u30c8<\/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\u7dcf\u5408\u7684\u306a\u652f\u63f4\u3092\u53d7\u3051\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u52a9\u6210\u91d1\u306b\u95a2\u3059\u308b\u9593\u9055\u3048\u3084\u3059\u3044\u57fa\u790e\u77e5\u8b58\u3092\u7406\u89e3\u3057\u305f\u3046\u3048\u3067\u3001\u6700\u7d42\u7684\u306b\u7a0e\u7406\u58eb\u3078\u306e\u4f9d\u983c\u3092\u5224\u65ad\u3067\u304d\u308b\u3088\u3046\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb\u7a0e\u7406\u58eb\u3068\u793e\u52b4\u58eb\u306e\u9055\u3044<br \/>\u30fb\u52a9\u6210\u91d1\u306b\u3064\u3044\u3066\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3067\u304d\u308b\u3053\u3068<br \/>\u30fb\u52a9\u6210\u91d1\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u969b\u306e\u57fa\u790e\u77e5\u8b58<br \/>\u30fb\u52a9\u6210\u91d1\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<br \/>\u30fb\u7a0e\u7406\u58eb\u306e\u9867\u554f\u5951\u7d04\u3068\u30b9\u30dd\u30c3\u30c8\u5951\u7d04\u306e\u9055\u3044<br \/>\u30fb\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u30d9\u30b9\u30c8\u30bf\u30a4\u30df\u30f3\u30b0<br \/>\u30fb\u52a9\u6210\u91d1\u3092\u7a0e\u7406\u58eb\u3068\u793e\u52b4\u58eb\u306e\u4e21\u65b9\u306b\u4f9d\u983c\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u7406\u7531<\/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\u7a0e\u7406\u58eb\u3068\u793e\u52b4\u58eb\u306e\u4e21\u65b9\u306b\u4f9d\u983c\u3059\u308b\u91cd\u8981\u6027\u3092\u7406\u89e3\u3067\u304d\u308b\u305f\u3081\u3001<strong>\u52a9\u6210\u91d1\u306b\u304a\u3051\u308b\u6cd5\u7684\u306a\u30ea\u30b9\u30af\u3092\u6291\u3048\u3064\u3064\u3001\u52b9\u679c\u7684\u306b\u52a9\u6210\u91d1\u3092\u6d3b\u7528\u3057\u3066\u4e8b\u696d\u767a\u5c55\u306b\u5f79\u7acb\u3066\u3089\u308c\u308b<\/strong>\u306f\u305a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3079\u304d\u304b\u5224\u65ad\u3057\u305f\u3044\u4e8b\u696d\u7d4c\u55b6\u8005\u306e\u65b9\u3001\u81ea\u793e\u306b\u9069\u3057\u305f\u52a9\u6210\u91d1\u3092\u6d3b\u7528\u3057\u3066\u4e8b\u696d\u6210\u9577\u306b\u3064\u306a\u3052\u305f\u3044\u65b9\u306f\u3001\u305c\u3072\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span>1. <\/span>\u52a9\u6210\u91d1\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3079\u304d\u304b\u691c\u8a0e\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u77e5\u8b58<\/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\/Subsidy-tax-accountant-04.fw-min.png\" alt=\"\" class=\"wp-image-2277\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-04.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-04.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-04.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-04.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-04.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-04.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u306f\u3001\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u6700\u3082\u8eab\u8fd1\u306a\u76f8\u8ac7\u76f8\u624b\u3067\u3059\u3002\u52a9\u6210\u91d1\u306e\u53d7\u7d66\u3092\u8003\u3048\u308b\u969b\u306b\u3001\u300c\u81ea\u793e\u306e\u304a\u91d1\u4e8b\u60c5\u3092\u7406\u89e3\u3057\u7d4c\u55b6\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u308b\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u305f\u3044\u300d\u3068\u8003\u3048\u308b\u7d4c\u55b6\u8005\u306e\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u3001<strong>\u7a0e\u7406\u58eb\u306b\u52a9\u6210\u91d1\u306e\u7533\u8acb\u3092\u4ee3\u884c\u3057\u3066\u307b\u3057\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059<\/strong>\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u306b\u306f\u56fd\u3084\u81ea\u6cbb\u4f53\u3001\u6c11\u9593\u56e3\u4f53\u306a\u3069\u304c\u7ba1\u8f44\u3059\u308b\u3082\u306e\u304c\u3042\u308a\u3001\u305d\u306e\u3046\u3061\u539a\u751f\u52b4\u50cd\u7701\u304c\u7ba1\u8f44\u3059\u308b\u52a9\u6210\u91d1\u306e\u7533\u8acb\u4ee3\u884c\u306f\u793e\u52b4\u58eb\u306e\u72ec\u5360\u696d\u52d9\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3079\u304d\u304b\u3092\u6b63\u3057\u304f\u691c\u8a0e\u3059\u308b\u306b\u306f\u3001\u52a9\u6210\u91d1\u306e\u4f9d\u983c\u306b\u95a2\u3059\u308b\u3053\u306e\u3088\u3046\u306a\u57fa\u790e\u77e5\u8b58\u3092\u7406\u89e3\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/strong>\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3053\u3067\u3053\u306e\u7ae0\u3067\u306f\u3001\u57fa\u790e\u77e5\u8b58\u3092\u518d\u78ba\u8a8d\u3057\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u305f\u3081\u306b<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u7a0e\u7406\u58eb\u3068\u793e\u52b4\u58eb\u306e\u9055\u3044<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u52a9\u6210\u91d1\u306b\u3064\u3044\u3066\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3067\u304d\u308b\u3053\u3068<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u52a9\u6210\u91d1\u306b\u3064\u3044\u3066\u7a0e\u7406\u58eb\u304c\u3067\u304d\u308b\u3053\u3068\u30fb\u3067\u304d\u306a\u3044\u3053\u3068<\/p>\r\n\r\n\r\n\r\n<p>\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"a1\"><span>1-1. <\/span>\u7a0e\u7406\u58eb\u3068\u793e\u52b4\u58eb\u306e\u9055\u3044<\/h3>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u3068\u793e\u52b4\u58eb\u306f\u696d\u52d9\u5185\u5bb9\u304c\u91cd\u306a\u3063\u3066\u3044\u308b\u90e8\u5206\u304c\u3042\u308b\u305f\u3081\u3001\u3069\u3061\u3089\u306b\u4f9d\u983c\u3059\u308b\u3079\u304d\u304b\u8ff7\u3046\u30b1\u30fc\u30b9\u306f\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u305d\u306e\u305f\u3081\u3001\u307e\u305a\u306f\u7a0e\u7406\u58eb\u3068\u793e\u52b4\u58eb\u306e\u57fa\u672c\u7684\u306a\u9055\u3044\u304b\u3089\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u3068\u793e\u52b4\u58eb\u306e\u9055\u3044\u306f\u305d\u308c\u305e\u308c\u304c\u5c02\u9580\u3068\u3059\u308b\u5206\u91ce\u3067\u3059\u3002<strong>\u7a0e\u7406\u58eb\u306f\u7a0e\u91d1\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308a\u3001\u793e\u52b4\u58eb\u306f\u4eba\u4e8b\u52b4\u52d9\u7ba1\u7406\u306e\u5c02\u9580\u5bb6<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3069\u3061\u3089\u3082\u5c02\u9580\u77e5\u8b58\u3084\u7d4c\u9a13\u304c\u6c42\u3081\u3089\u308c\u308b\u696d\u52d9\u3092\u62c5\u3046\u3053\u3068\u304b\u3089\u3001\u8cc7\u683c\u3092\u6301\u3063\u305f\u4eba\u3067\u306a\u3051\u308c\u3070\u884c\u3063\u3066\u306f\u306a\u3089\u306a\u3044\u72ec\u5360\u696d\u52d9\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u7a0e\u7406\u58eb\u306e\u4e3b\u306a\u696d\u52d9\u306f\u3001\u7a0e\u306b\u95a2\u3059\u308b\u76f8\u8ac7\u3084\u7533\u544a\u66f8\u306e\u4f5c\u6210<\/strong>\u3067\u3059\u3002<span><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=326AC1000000237\">\u7a0e\u7406\u58eb\u6cd5\u7b2c2\u6761\u7b2c1\u9805\u3001\u7b2c52\u6761<\/a><\/span>\u306b\u3088\u3063\u3066\u3001\u4ee5\u4e0b<span>3<\/span>\u3064\u306e\u696d\u52d9\u304c\u7a0e\u7406\u58eb\u306e\u72ec\u5360\u696d\u52d9\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td colspan=\"2\"><strong>\u7a0e\u7406\u58eb\u306e<span>3<\/span>\u3064\u306e\u72ec\u5360\u696d\u52d9<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u7a0e\u52d9\u4ee3\u7406<\/strong><\/td>\r\n<td>\u7d0d\u7a0e\u8005\u306e\u4ee3\u7406\u3068\u3057\u3066\u3001\u7a0e\u91d1\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u3084\u7a0e\u52d9\u8abf\u67fb\u3078\u306e\u5bfe\u5fdc<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u7a0e\u52d9\u66f8\u985e\u306e\u4f5c\u6210<\/strong><\/td>\r\n<td>\u78ba\u5b9a\u7533\u544a\u66f8\u306a\u3069\u306e\u7a0e\u52d9\u95a2\u9023\u66f8\u985e\u306e\u4f5c\u6210<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u7a0e\u52d9\u76f8\u8ac7<\/strong><\/td>\r\n<td>\u7d0d\u7a0e\u984d\u306e\u8a08\u7b97\u3084\u5404\u7a2e\u624b\u7d9a\u304d\u3001\u7bc0\u7a0e\u306e\u52b9\u679c\u7b97\u51fa\u306a\u3069\u306e\u7a0e\u52d9\u5168\u822c\u306b\u95a2\u3059\u308b\u76f8\u8ac7\u5bfe\u5fdc<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u306e\u72ec\u5360\u696d\u52d9\u306f\u3001\u7121\u511f\u3067\u3042\u3063\u3066\u3082\u7121\u8cc7\u683c\u8005\u304c\u884c\u3046\u3053\u3068\u306f\u9055\u6cd5\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e00\u65b9\u3001<strong>\u793e\u52b4\u58eb\u306e\u696d\u52d9\u306f\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u306b\u304a\u3051\u308b\u52b4\u52d9\u7ba1\u7406<\/strong>\u3067\u3059\u3002<span><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=343AC1000000089\">\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u6cd5\u306e\u7b2c2\u6761\u7b2c1\u9805\u7b2c1\u53f7\u3001\u7b2c2\u6761\u7b2c1\u9805\u7b2c2\u53f7\u3001\u7b2c27\u6761<\/a><\/span>\u3067\u3001\u4ee5\u4e0b\u306e\u72ec\u5360\u696d\u52d9\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td colspan=\"2\"><strong>\u793e\u52b4\u58eb\u306e<span>3<\/span>\u3064\u306e\u72ec\u5360\u696d\u52d9<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u66f8\u985e\u7b49\u306e\u4f5c\u6210<\/strong><\/td>\r\n<td>\u52b4\u50cd\u793e\u4f1a\u4fdd\u967a\u95a2\u4fc2\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u304d\u884c\u653f\u6a5f\u95a2\u7b49\u306b\u63d0\u51fa\u3059\u308b\u7533\u8acb\u66f8\u7b49\u306e\u4f5c\u6210<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u624b\u7d9a\u304d\u306e\u4ee3\u884c<\/strong><\/td>\r\n<td>\u5065\u5eb7\u4fdd\u967a\u3084\u96c7\u7528\u4fdd\u967a\u306e\u52a0\u5165\u30fb\u8131\u9000\u306a\u3069\u306e\u52b4\u50cd\u793e\u4f1a\u4fdd\u967a\u95a2\u4fc2\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u304f\u624b\u7d9a\u304d\u306e\u4ee3\u884c\u3001\u52a9\u6210\u91d1\u7533\u8acb\u306e\u4ee3\u884c<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u5e33\u7c3f\u66f8\u985e\u306e\u4f5c\u6210<\/strong><\/td>\r\n<td>\u52b4\u50cd\u793e\u4f1a\u4fdd\u967a\u95a2\u4fc2\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u304f\u52b4\u50cd\u8005\u540d\u7c3f\u3084\u8cc3\u91d1\u53f0\u5e33\u3001\u5c31\u696d\u898f\u5247\u306a\u3069\u306e\u4f5c\u6210<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u306b\u306f\u56fd\u3084\u81ea\u6cbb\u4f53\u3001\u6c11\u9593\u56e3\u4f53\u306a\u3069\u304c\u7ba1\u8f44\u3059\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u306a\u304b\u3067\u3082\u3001\u539a\u751f\u52b4\u50cd\u7701\u304c\u7ba1\u8f44\u3059\u308b\u52a9\u6210\u91d1\u306e\u591a\u304f\u306f\u96c7\u7528\u3084\u52b4\u50cd\u6761\u4ef6\u306e\u6539\u5584\u3092\u76ee\u7684\u306b\u652f\u7d66\u3055\u308c\u308b\u305f\u3081\u3001\u66f8\u985e\u4f5c\u6210\u3084\u7533\u8acb\u4ee3\u884c\u306f\u52b4\u50cd\u793e\u4f1a\u4fdd\u967a\u95a2\u4fc2\u306e\u6cd5\u4ee4\u306b\u8a73\u3057\u3044\u793e\u52b4\u58eb\u306e\u72ec\u5360\u696d\u52d9\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u793e\u52b4\u58eb\u306e\u72ec\u5360\u696d\u52d9\u306f\u300c\u6709\u511f\u72ec\u5360\u696d\u52d9\u300d\u3068\u3044\u3044\u3001\u8cc7\u683c\u3092\u6301\u305f\u306a\u3044\u4eba\u304c\u6709\u511f\u3067\u696d\u52d9\u3092\u8acb\u3051\u8ca0\u3046\u3053\u3068\u3092\u7981\u6b62\u3059\u308b\u3082\u306e\u3067\u3059\u3002<strong>\u4ed8\u968f\u3059\u308b\u696d\u52d9\u3068\u3057\u3066\u7121\u511f\u3067\u884c\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u4e3b\u306a\u696d\u52d9\u3092\u7d99\u7d9a\u7684\u306b\u6709\u511f\u3067\u8acb\u3051\u8ca0\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u55b6\u5229\u6027\u304c\u3042\u308b\u3068\u89e3\u91c8\u3055\u308c\u307e\u3059<\/strong>\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001\u6cd5\u5f8b\u4e8b\u52d9\u5168\u822c\u3092\u884c\u3048\u308b\u5f01\u8b77\u58eb\u3092\u9664\u304d\u3001\u793e\u52b4\u58eb\u4ee5\u5916\u306e\u58eb\u696d\u304c\u5831\u916c\u3092\u53d7\u3051\u3066\u793e\u52b4\u58eb\u306e\u72ec\u5360\u696d\u52d9\u3092\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span>1-2. <\/span>\u52a9\u6210\u91d1\u306b\u3064\u3044\u3066\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3067\u304d\u308b\u3053\u3068<\/h3>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u306b\u95a2\u3057\u3066\u3042\u306a\u305f\u304c\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3067\u304d\u308b\u5185\u5bb9\u3068\u3057\u3066\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e<span>3<\/span>\u3064\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u7533\u8acb\u624b\u7d9a\u304d\u306e\u30b5\u30dd\u30fc\u30c8<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u52a9\u6210\u91d1\u306e\u5177\u4f53\u7684\u306a\u6d3b\u7528\u65b9\u6cd5<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u52a9\u6210\u91d1\u306e\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406<\/p>\r\n\r\n\r\n\r\n<p>\u8a73\u3057\u304f\u306f<span><a href=\"#_regydmvtawzc\">2-1. \u66f8\u985e\u306e\u7cbe\u5ea6\u5411\u4e0a\u3067\u30b9\u30e0\u30fc\u30ba\u306a\u53d7\u7d66\u304c\u898b\u8fbc\u3081\u308b<\/a><\/span>\u3067\u89e3\u8aac\u3057\u307e\u3059\u304c\u3001\u52a9\u6210\u91d1\u3092\u7533\u8acb\u3059\u308b\u969b\u306f\u3001\u52a9\u6210\u91d1\u3054\u3068\u306e\u8981\u4ef6\u3067\u5b9a\u3081\u3089\u308c\u305f\u3055\u307e\u3056\u307e\u306a\u66f8\u985e\u3092\u6e96\u5099\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3068\u3001\u305d\u308c\u3089\u306e\u8a18\u9332\u30fb\u7ba1\u7406\u304c\u9069\u5207\u3067\u3042\u308b\u304b\u78ba\u8a8d\u3057\u3001\u52a9\u6210\u91d1\u7533\u8acb\u6642\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u4f5c\u6210\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u3089\u308c\u307e\u3059<\/strong>\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u53d7\u3051\u53d6\u3063\u305f\u52a9\u6210\u91d1\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u52a9\u6210\u91d1\u3092\u5168\u984d\u4f7f\u3046\u8a08\u753b\u3092\u7acb\u3066\u3066\u3057\u307e\u3046\u3068\u5371\u967a\u3067\u3059\u3002\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u52a9\u6210\u91d1\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u60aa\u5316\u3059\u308b\u5371\u967a\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u306b\u306f\u3001\u53d7\u7d66\u3057\u305f\u52a9\u6210\u91d1\u306e\u6d3b\u7528\u65b9\u6cd5\u3084\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u3082\u76f8\u8ac7\u3067\u304d\u308b\u305f\u3081\u3001<strong>\u53d7\u7d66\u3057\u305f\u3042\u3068\u306e\u304a\u91d1\u306b\u95a2\u308f\u308b\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\u308b<\/strong>\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u7a0e\u7406\u58eb\u306b\u306f\u3001\u53d7\u7d66\u524d\u306e\u7533\u8acb\u624b\u7d9a\u304d\u304b\u3089\u53d7\u7d66\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3044\u305f\u308b\u307e\u3067\u3001\u52a9\u6210\u91d1\u306b\u95a2\u3059\u308b\u7dcf\u5408\u7684\u306a\u76f8\u8ac7\u304c\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span>1-3. <\/span>\u52a9\u6210\u91d1\u306b\u3064\u3044\u3066\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3067\u304d\u308b\u3053\u3068\u30fb\u3067\u304d\u306a\u3044\u3053\u3068<\/h3>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u306b\u95a2\u3057\u3066\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3067\u304d\u308b\u3053\u3068\u3001\u3067\u304d\u306a\u3044\u3053\u3068\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\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>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3067\u304d\u308b\u3053\u3068<\/strong><\/td>\r\n<td><strong>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3067\u304d\u306a\u3044\u3053\u3068<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u52a9\u6210\u91d1\u306e\u60c5\u5831\u63d0\u4f9b<br \/>\u52a9\u6210\u91d1\u306e\u5236\u5ea6\u5909\u66f4\u306b\u95a2\u3059\u308b\u60c5\u5831\u5171\u6709<br \/>\u7533\u8acb\u66f8\u985e\u7b49\u306e\u4f5c\u6210\u30b5\u30dd\u30fc\u30c8<br \/>\u52a9\u6210\u91d1\u53d7\u7d66\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406<br \/>\u52a9\u6210\u91d1\u306b\u95a2\u3059\u308b\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u306e\u63d0\u6848<\/td>\r\n<td>\u7533\u8acb\u66f8\u985e\u306e\u4f5c\u6210\u4ee3\u884c<br \/>\u7533\u8acb\u624b\u7d9a\u304d\u306e\u4ee3\u884c<br \/>\u5c31\u696d\u898f\u5247\u306e\u4f5c\u6210\u30fb\u5909\u66f4<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u306b\u3064\u3044\u3066\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3067\u304d\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u306e\u76ee\u7684\u306b\u9069\u3057\u305f\u52a9\u6210\u91d1\u306e\u60c5\u5831\u63d0\u4f9b\u3084\u3001\u5be9\u67fb\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u8e0f\u307e\u3048\u305f\u66f8\u985e\u4f5c\u6210\u306e\u652f\u63f4\u3067\u3059\u3002\u53d7\u7d66\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u306a\u3069\u3001\u7a0e\u7406\u58eb\u306e\u5c02\u9580\u77e5\u8b58\u3092\u6d3b\u304b\u3057\u305f\u30b5\u30dd\u30fc\u30c8\u3082\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e00\u65b9\u3067\u3001\u52a9\u6210\u91d1\u306e\u7533\u8acb\u66f8\u985e\u4f5c\u6210\u3084\u624b\u7d9a\u304d\u306e\u4ee3\u884c\u3001\u7533\u8acb\u306b\u4f34\u3046\u5c31\u696d\u898f\u5247\u306e\u4f5c\u6210\u30fb\u5909\u66f4\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001\u52a9\u6210\u91d1\u7533\u8acb\u4ee3\u884c\u3092\u4e38\u3054\u3068\u4efb\u305b\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u305d\u308c\u4ee5\u5916\u306e\u696d\u52d9\u3067\u3042\u308b<strong>\u52a9\u6210\u91d1\u60c5\u5831\u306e\u63d0\u4f9b\u3084\u7533\u8acb\u306e\u30b5\u30dd\u30fc\u30c8\u3001\u7a0e\u52d9\u77e5\u8b58\u306e\u63d0\u4f9b\u3082\u542b\u3081\u305f\u652f\u63f4\u3092\u53d7\u3051\u305f\u3044\u65b9\u306f\u3001\u7a0e\u7406\u58eb\u3078\u306e\u4f9d\u983c\u3092\u691c\u8a0e\u3059\u308b<\/strong>\u3068\u3088\u3044\u3067\u3057\u3087\u3046\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>\u88dc\u52a9\u91d1\u3084\u539a\u751f\u52b4\u50cd\u7701\u4ee5\u5916\u304c\u7ba1\u8f44\u3059\u308b\u52a9\u6210\u91d1\u306f\u4ed6\u306e\u5c02\u9580\u5bb6\u3082\u7533\u8acb\u4ee3\u884c\u3067\u304d\u308b<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u539a\u751f\u52b4\u50cd\u7701\u304c\u7ba1\u8f44\u3059\u308b\u52a9\u6210\u91d1\u3068\u306f\u7570\u306a\u308a\u3001<strong>\u88dc\u52a9\u91d1\u3084\u81ea\u6cbb\u4f53\u30fb\u6c11\u9593\u56e3\u4f53\u306a\u3069\u304c\u7ba1\u8f44\u3059\u308b\u52a9\u6210\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u793e\u52b4\u58eb\u306b\u9650\u3089\u305a\u7533\u8acb\u3092\u4ee3\u884c\u3067\u304d\u307e\u3059<\/strong>\u3002\r\n<p>\u539a\u751f\u52b4\u50cd\u7701\u306e\u52a9\u6210\u91d1\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u53d7\u7d66\u3067\u304d\u307e\u3059\u304c\u3001\u88dc\u52a9\u91d1\u3084\u4e00\u90e8\u306e\u52a9\u6210\u91d1\u306f\u63a1\u629e\u3067\u304d\u308b\u4ef6\u6570\u304c\u9650\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5be9\u67fb\u306b\u901a\u3089\u306a\u3051\u308c\u3070\u53d7\u7d66\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\r\n<p>\u91d1\u984d\u3082\u6bd4\u8f03\u7684\u9ad8\u984d\u306b\u306a\u308a\u3084\u3059\u304f\u3001\u500d\u7387\u3082\u9ad8\u3044\u305f\u3081\u3001\u7533\u8acb\u66f8\u985e\u306e\u6b63\u78ba\u6027\u3060\u3051\u3067\u306a\u304f\u3001\u5177\u4f53\u7684\u306a\u4e8b\u696d\u8a08\u753b\u3084\u4e8b\u696d\u306e\u5fc5\u8981\u6027\u3082\u91cd\u8996\u3055\u308c\u307e\u3059\u3002<\/p>\r\n<p>\u305d\u306e\u305f\u3081\u3001\u88dc\u52a9\u91d1\u3084\u539a\u751f\u52b4\u50cd\u7701\u4ee5\u5916\u306e\u52a9\u6210\u91d1\u306b\u3064\u3044\u3066\u306f\u3001<strong>\u652f\u63f4\u4e8b\u696d\u3084\u5206\u91ce\u306b\u5408\u308f\u305b\u305f\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u5be9\u67fb\u306b\u901a\u308b\u8fd1\u9053<\/strong>\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<p>\u306a\u304a\u52a9\u6210\u91d1\u3068\u88dc\u52a9\u91d1\u306f\u53b3\u5bc6\u306b\u533a\u5225\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5236\u5ea6\u306b\u300c\u52a9\u6210\u91d1\u300d\u3068\u3044\u3046\u540d\u524d\u304c\u3064\u3044\u3066\u3044\u3066\u3082\u88dc\u52a9\u91d1\u3068\u3057\u3066\u306e\u6027\u8cea\u304c\u5f37\u3044\u3082\u306e\u3082\u3042\u308b\u305f\u3081\u3001\u5236\u5ea6\u3054\u3068\u306e\u5185\u5bb9\u3092\u7406\u89e3\u3057\u3001\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\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\"><span>2. <\/span>\u52a9\u6210\u91d1\u3092\u7a0e\u7406\u58eb\u306b\u3082\u4f9d\u983c\u3059\u308b\u30e1\u30ea\u30c3\u30c8<span>4<\/span>\u3064<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"727\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-05.fw-min.png\" alt=\"\" class=\"wp-image-2279\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-05.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-05.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-05.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-05.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-05.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-05.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u306e\u53d7\u7d66\u8981\u4ef6\u306f\u7d30\u304b\u304f\u3001\u5c02\u9580\u7528\u8a9e\u3092\u7406\u89e3\u3057\u306a\u304c\u3089\u591a\u304f\u306e\u9805\u76ee\u3092\u66f8\u985e\u306b\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u624b\u7d9a\u304d\u3082\u308f\u304b\u308a\u3065\u3089\u304f\u7169\u96d1\u306a\u305f\u3081\u3001\u5fd9\u3057\u3044\u4e8b\u696d\u6d3b\u52d5\u306e\u5408\u9593\u3092\u7e2b\u3063\u3066\u52a9\u6210\u91d1\u5236\u5ea6\u3092\u7406\u89e3\u3057\u3001\u6b63\u3057\u304f\u7533\u8acb\u3059\u308b\u3053\u3068\u306f\u56f0\u96e3\u3092\u6975\u3081\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u304b\u304b\u308b\u6642\u9593\u3068\u52b4\u529b\u306b\u52a0\u3048\u3001\u81ea\u793e\u304c\u5229\u7528\u3067\u304d\u308b\u52a9\u6210\u91d1\u304c\u308f\u304b\u3089\u305a\u53d7\u7d66\u3092\u9003\u3059\u53ef\u80fd\u6027\u3082\u3042\u308b\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001<strong>\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u305f\u307b\u3046\u304c\u3088\u308a\u8fc5\u901f\u3067\u78ba\u5b9f\u306a\u53d7\u7d66\u306b\u3064\u306a\u304c\u308b<\/strong>\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u306a\u304b\u3067\u3082\u7a0e\u7406\u58eb\u306b\u52a9\u6210\u91d1\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.14.56-2-1024x218.png\" alt=\"\" width=\"1089\" height=\"232\" class=\"alignnone  wp-image-6175\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.14.56-2-1024x218.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.14.56-2-300x64.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.14.56-2-768x164.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.14.56-2.png 1535w\" sizes=\"auto, (max-width: 1089px) 100vw, 1089px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u7a0e\u52d9\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u7a0e\u7406\u58eb\u306b\u3001\u52a9\u6210\u91d1\u306e\u4f9d\u983c\u3092\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span>2-1. <\/span>\u66f8\u985e\u306e\u7cbe\u5ea6\u5411\u4e0a\u3067\u30b9\u30e0\u30fc\u30ba\u306a\u53d7\u7d66\u304c\u898b\u8fbc\u3081\u308b<\/h3>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001\u7a0e\u52d9\u306e\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u3066\u66f8\u985e\u3092\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7cbe\u5ea6\u3068\u4fe1\u7528\u5ea6\u306e\u9ad8\u3044\u66f8\u985e\u3092\u63d0\u51fa\u3067\u304d\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u53d7\u7d66\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u304c\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7533\u8acb\u6642\u306e\u8cc7\u6599\u306b\u306f\u96e3\u3057\u3044\u5c02\u9580\u7528\u8a9e\u3084\u6cd5\u4ee4\u306e\u5f15\u7528\u304c\u591a\u304f\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u81ea\u793e\u3067\u5bfe\u5fdc\u3059\u308b\u3068\u66f8\u985e\u306e\u8a18\u8f09\u9593\u9055\u3044\u3084\u6dfb\u4ed8\u66f8\u985e\u306e\u4e0d\u8db3\u306a\u3069\u3068\u3044\u3063\u305f\u30df\u30b9\u304c\u8d77\u3053\u308b\u53ef\u80fd\u6027\u3082\u9ad8\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u3001\u7d4c\u9a13\u8c4a\u5bcc\u306a\u7a0e\u7406\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308c\u3070\u3001\u305d\u306e\u3088\u3046\u306a\u30df\u30b9\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u52a9\u6210\u91d1\u306e\u7533\u8acb\u306b\u306f\u3001\u591a\u304f\u306e\u66f8\u985e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u3055\u308c\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u305d\u306e\u4e00\u4f8b\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>\u4f8b\uff1a\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u52a9\u6210\u91d1\uff08\u6b63\u793e\u54e1\u5316\u30b3\u30fc\u30b9\uff09\u306e\u7533\u8acb\u306b\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u4e00\u89a7<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u52a9\u6210\u91d1\u652f\u7d66\u7533\u8acb\u66f8<br \/>\u30fb\u6b63\u793e\u54e1\u5316\u30b3\u30fc\u30b9\u5185\u8a33<br \/>\u30fb\u6b63\u793e\u54e1\u5316\u30b3\u30fc\u30b9\u5bfe\u8c61\u52b4\u50cd\u8005\u8a73\u7d30<br \/>\u30fb\u7533\u8acb\u8981\u4ef6\u78ba\u8a8d\u7533\u7acb\u66f8<br \/>\u30fb\u652f\u6255\u65b9\u6cd5<br \/>\u30fb\u53d7\u53d6\u4eba\u4f4f\u6240\u5c4a<br \/>\u30fb\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u8a08\u753b\u66f8<br \/>\u30fb\u8ee2\u63db\u5236\u5ea6\u307e\u305f\u306f\u76f4\u63a5\u96c7\u7528\u5236\u5ea6\u3092\u660e\u793a\u3057\u305f\u52b4\u50cd\u5354\u7d04<br \/>\u30fb\u5c31\u696d\u898f\u5247\u7b49<br \/>\u30fb\u5bfe\u8c61\u52b4\u50cd\u8005\u306e\u9069\u7528\u96c7\u7528\u533a\u5206\u306e\u660e\u8a18\u304c\u3042\u308b\u52b4\u50cd\u5354\u7d04<br \/>\u30fb\u5c31\u696d\u898f\u5247\u7b49<br \/>\u30fb\u5bfe\u8c61\u52b4\u50cd\u8005\u306e\u9069\u7528\u96c7\u7528\u533a\u5206\u306e\u8cc3\u91d1\u898f\u5b9a<br \/>\u30fb\u5bfe\u8c61\u52b4\u50cd\u8005\u306e\u8ee2\u63db\u524d\u5f8c\u306e\u96c7\u7528\u5951\u7d04\u66f8\u3001\u307e\u305f\u306f\u76f4\u63a5\u96c7\u7528\u5f8c\u306e\u52b4\u50cd\u6761\u4ef6\u901a\u77e5\u66f8<br \/>\u30fb\u96c7\u7528\u5951\u7d04\u66f8<br \/>\u30fb\u5bfe\u8c61\u52b4\u50cd\u8005\u306e\u8cc3\u91d1\u53f0\u5e33<br \/>\u30fb\u8cc3\u91d13\uff05\u4ee5\u4e0a\u5897\u984d\u306b\u4fc2\u308b\u8a08\u7b97\u66f8<br \/>\u30fb\u5bfe\u8c61\u52b4\u50cd\u8005\u306e\u51fa\u52e4\u7c3f\u307e\u305f\u306f\u30bf\u30a4\u30e0\u30ab\u30fc\u30c9<br \/>\u30fb\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u4e3b\u3067\u3042\u308b\u3053\u3068\u306e\u78ba\u8a8d\u66f8 \u305d\u306e\u4ed6\u3001\u7533\u8acb\u8981\u4ef6\u306b\u5408\u308f\u305b\u305f\u8ffd\u52a0\u66f8\u985e\u304c\u5fc5\u8981<\/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:\/\/jsite.mhlw.go.jp\/tokyo-roudoukyoku\/content\/contents\/000985455.pdf\">\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u52a9\u6210\u91d1\u5fc5\u8981\u66f8\u985e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3000\u6b63\u793e\u54e1\u5316\u30b3\u30fc\u30b9\uff08\u4ee4\u548c3\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u8ee2\u63db\u3057\u305f\u5834\u5408\uff09\uff5c\u6771\u4eac\u52b4\u50cd\u5c40<\/a><\/span><\/p>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u306b\u3088\u308a\u66f8\u985e\u4f5c\u6210\u306e\u7cbe\u5ea6\u304c\u5411\u4e0a\u3059\u308b\u3068\u3001\u5be9\u67fb\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u901a\u904e\u3067\u304d\u308b\u305f\u3081\u3001\u53d7\u7d66\u307e\u3067\u306e\u6642\u9593\u3092\u77ed\u7e2e\u3067\u304d\u308b\u3067\u3057\u3087\u3046\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>\u7533\u8acb\u66f8\u985e\u306e\u6e96\u5099\u3084\u4e0d\u5099\u3078\u306e\u5bfe\u5fdc\u306b\u624b\u9593\u53d6\u308a\u3001\u52a9\u6210\u91d1\u3092\u9003\u3059\u30b1\u30fc\u30b9\u3082\u3042\u308b<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u52a9\u6210\u91d1\u7533\u8acb\u6642\u306b\u66f8\u985e\u306e\u4e0d\u5099\u3084\u4e0d\u8db3\u304c\u3042\u308b\u3068\u3001\u5be9\u67fb\u306b\u901a\u308b\u307e\u3067\u306b\u975e\u5e38\u306b\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002\r\n<p>\u66f8\u985e\u306e\u4e0d\u5099\u3067\u3001\u7533\u8acb\u5f8c\u306b\u5185\u5bb9\u78ba\u8a8d\u306e\u305f\u3081\u4f55\u5ea6\u3082\u52b4\u50cd\u5c40\u304b\u3089\u9023\u7d61\u304c\u5165\u3063\u305f\u308a\u3001\u66f8\u985e\u306e\u518d\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u305f\u308a\u3059\u308b\u3053\u3068\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<p>\u6307\u6458\u3055\u308c\u305f\u4e0d\u5099\u3084\u4e0d\u8db3\u306b\u5bfe\u5fdc\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u4e0d\u652f\u7d66\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001<strong>\u305f\u3068\u3048\u696d\u52d9\u3067\u591a\u5fd9\u306a\u6642\u671f\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u6b63\u3057\u304f\u4fee\u6b63\u3057\u3001\u7533\u8acb\u3057\u306a\u304a\u3055\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093<\/strong>\u3002<\/p>\r\n<p>\u81ea\u793e\u3067\u52a9\u6210\u91d1\u7533\u8acb\u3092\u884c\u3046\u5834\u5408\u3001\u8981\u4ef6\u306e\u628a\u63e1\u3084\u66f8\u985e\u306e\u4f5c\u6210\u30fb\u6e96\u5099\u306b\u624b\u9593\u53d6\u308b\u3068\u3001\u6700\u60aa\u306e\u5834\u5408\u3001\u7533\u8acb\u671f\u9650\u304c\u904e\u304e\u3066\u53d7\u7d66\u3092\u9003\u3059\u30ea\u30b9\u30af\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p><strong>\u4f59\u88d5\u3092\u3082\u3063\u3066\u7533\u8acb\u66f8\u985e\u3092\u4f5c\u6210\u3057\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u53d7\u7d66\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u3001\u9069\u5207\u306a\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059<\/strong>\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<h3 class=\"wp-block-heading\"><span>2-2. <\/span>\u52b9\u7387\u3088\u304f\u52a9\u6210\u91d1\u306e\u53d7\u7d66\u304c\u5b8c\u4e86\u3057\u4e8b\u696d\u306b\u96c6\u4e2d\u3067\u304d\u308b<\/h3>\r\n\r\n\r\n\r\n<p>\u5c02\u9580\u5bb6\uff08\u7a0e\u7406\u58eb\uff09\u306b\u52a9\u6210\u91d1\u3092\u4f9d\u983c\u3059\u308b\u3068\u3001\u52b9\u7387\u3088\u304f\u52a9\u6210\u91d1\u7533\u8acb\u3084\u53d7\u7d66\u5f8c\u306e\u51e6\u7406\u3092\u9032\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u81ea\u793e\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u96c6\u4e2d\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u81ea\u793e\u3067\u52a9\u6210\u91d1\u306b\u95a2\u308f\u308b\u696d\u52d9\u3092\u884c\u3046\u3053\u3068\u306f\u4e0d\u53ef\u80fd\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6b63\u78ba\u306a\u66f8\u985e\u4f5c\u6210\u3084\u4f1a\u8a08\u51e6\u7406\u306b\u306f\u591a\u304f\u306e\u77e5\u8b58\u3068\u6642\u9593\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u3088\u3046\u306a<strong>\u672c\u696d\u4ee5\u5916\u306e\u696d\u52d9\u306b\u3001\u591a\u5927\u306a\u6642\u9593\u3068\u52b4\u529b\u3092\u4f7f\u3046\u3053\u3068\u306f\u975e\u52b9\u7387\u7684\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u3068\u304f\u306b\u4f1a\u793e\u8a2d\u7acb\u524d\u5f8c\u306f\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u975e\u5e38\u306b\u5fd9\u3057\u3044\u6642\u671f\u3067\u3042\u308a\u3001\u300c\u52a9\u6210\u91d1\u3092\u7533\u8acb\u3057\u305f\u3044\u304c\u306a\u304b\u306a\u304b\u624b\u304c\u56de\u3089\u306a\u3044\u300d\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001\u52a9\u6210\u91d1\u306e\u60c5\u5831\u53ce\u96c6\u3084\u7169\u96d1\u306a\u66f8\u985e\u4f5c\u6210\u30fb\u4f1a\u8a08\u51e6\u7406\u306b\u304b\u304b\u308b\u6642\u9593\u3092\u77ed\u7e2e\u3067\u304d\u307e\u3059\u3002\u7d4c\u55b6\u8005\u3084\u5f93\u696d\u54e1\u306f\u3053\u308c\u3089\u306e\u77ed\u7e2e\u3057\u305f\u6642\u9593\u3092\u6d3b\u7528\u3057\u3066\u3001\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u672c\u6765\u306e\u696d\u52d9\u306b\u96c6\u4e2d\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u52a9\u6210\u91d1\u7533\u8acb\u3084\u53d7\u7d66\u5f8c\u306e\u51e6\u7406\u3092\u52b9\u7387\u7684\u306b\u9032\u3081\u305f\u3044\u306a\u3089\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u306f\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span>2-3. <\/span>\u52a9\u6210\u91d1\u306b\u9650\u3089\u306a\u3044\u81ea\u793e\u306b\u9069\u3057\u305f\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u3048\u308b<\/h3>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u306f\u8cc7\u91d1\u8abf\u9054\u652f\u63f4\u3082\u884c\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u52a9\u6210\u91d1\u306b\u9650\u3089\u305a\u81ea\u793e\u306b\u9069\u3057\u305f\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u304c\u3042\u308c\u3070\u3001\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u306f\u7533\u8acb\u5f8c\u3059\u3050\u306b\u304a\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u5be9\u67fb\u3084\u5f8c\u6255\u3044\u5236\u5ea6\u306e\u305f\u3081\u306b\u53d7\u7d66\u307e\u3067\u306b<span>1<\/span>\u5e74\u534a\u304b\u304b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u6025\u3044\u3067<strong>\u8cc7\u91d1\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u4ed6\u306e\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u3082\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u306e\u591a\u304f\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u306e\u30b5\u30dd\u30fc\u30c8\u3082\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u52a9\u6210\u91d1\u4ee5\u5916\u306b\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\u9280\u884c\u3084\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306a\u3069\u304b\u3089\u306e\u878d\u8cc7<br \/>\u30fb\u88dc\u52a9\u91d1\u306e\u53d7\u7d66<br \/>\u30fb\u30d9\u30f3\u30c1\u30e3\u30fc\u30ad\u30e3\u30d4\u30bf\u30eb\u3084\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u51fa\u8cc7<br \/>\u30fb\u682a\u5f0f\u306e\u767a\u884c<br \/>\u30fb\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u3088\u308b\u73fe\u91d1\u5316<\/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\u9078\u629e\u80a2\u304c\u3042\u308b\u305f\u3081\u3001<strong>\u81ea\u793e\u306e\u898f\u6a21\u3084\u7d4c\u55b6\u72b6\u6cc1\u306b\u9069\u3057\u305f\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u306e\u63d0\u6848\u3084\u6d3b\u7528\u652f\u63f4\u3092\u53d7\u3051\u3089\u308c\u307e\u3059<\/strong>\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u52a9\u6210\u91d1\u306b\u9650\u3089\u305a\u3001\u8cc7\u91d1\u8abf\u9054\u306e\u9078\u629e\u80a2\u3092\u5897\u3084\u305b\u308b<\/strong>\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span>2-4. <\/span>\u53d7\u7d66\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u7a0e\u5bfe\u7b56\u3082\u542b\u3081\u305f\u52a9\u6210\u91d1\u6d3b\u7528\u304c\u3067\u304d\u308b<\/h3>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u306b\u306f\u3001\u52a9\u6210\u91d1\u53d7\u7d66\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u7a0e\u5bfe\u7b56\u306b\u3064\u3044\u3066\u3082\u76f8\u8ac7\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u53d7\u7d66\u5f8c\u306e\u51e6\u7406\u3082\u542b\u3081\u3066\u52a9\u6210\u91d1\u306e\u6d3b\u7528\u65b9\u6cd5\u3092\u8003\u3048\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u52a9\u6210\u91d1\u306f\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u304c\u8907\u96d1\u3067\u3042\u308a\u3001\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u306b\u306f\u7a0e\u52d9\u306e\u77e5\u8b58\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u3092\u7406\u89e3\u3057\u306a\u3044\u307e\u307e\u4f1a\u8a08\u51e6\u7406\u3092\u3059\u308b\u3068\u3001\u5358\u5e74\u5ea6\u306b\u7a0e\u8ca0\u62c5\u304c\u96c6\u4e2d\u3057\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u60aa\u5316\u3092\u62db\u3044\u305f\u308a\u3001\u8aa4\u7533\u544a\u306b\u3088\u308b\u904e\u5c11\u7533\u544a\u7a0e\u3084\u5ef6\u6ede\u91d1\u306a\u3069\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u305f\u308a\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u53d7\u7d66\u5f8c\u306e\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u3068\u3057\u3066\u3001\u4ee5\u4e0b<span>2<\/span>\u3064\u306e\u5177\u4f53\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u30ea\u30b9\u30af<span>\u2460<\/span>\u52a9\u6210\u91d1\u306e\u7a0e\u8ca0\u62c5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u60aa\u5316\u306e\u5371\u967a\u6027<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u52a9\u6210\u91d1\u3092\u53d7\u7d66\u3059\u308b\u3068\u3001\u5358\u5e74\u5ea6\u306b\u5927\u304d\u306a\u7a0e\u8ca0\u62c5\u304c\u304b\u304b\u308a\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u60aa\u5316\u3092\u62db\u304f<\/strong>\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002\r\n<p>\u52a9\u6210\u91d1\u3092\u8a2d\u5099\u6295\u8cc7\u7b49\u306b\u4f7f\u7528\u3057\u305f\u5834\u5408\u3001\u652f\u6255\u3063\u305f\u5168\u984d\u306f\u4e00\u5ea6\u306b\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002\u6e1b\u4fa1\u511f\u5374\u3057\u3066\u8a08\u4e0a\u3059\u308b\u305f\u3081\u3001\u5358\u5e74\u5ea6\u306e\u7a0e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n<p>\u52a9\u6210\u91d1\u306f\u901a\u5e38\u3001\u6cd5\u4eba\u7a0e\u3068\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002\u52a9\u6210\u91d1\u3092\u58f2\u4e0a\u306a\u3069\u306b\u52a0\u7b97\u3057\u305f\u53ce\u76ca\u3068\u3001\u652f\u6255\u3063\u305f\u7d4c\u8cbb\uff08\u640d\u91d1\uff09\u306e\u5dee\u984d\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\r\n<p>\u4f1a\u8a08\u51e6\u7406\u4e0a\u3001\u8a2d\u5099\u6295\u8cc7\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u306e\u306f\u6e1b\u4fa1\u511f\u5374\u3057\u305f\u4e00\u90e8\u306e\u91d1\u984d\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001<strong>\u52a9\u6210\u91d1\u3092\u56fa\u5b9a\u8cc7\u7523\u306b\u6d3b\u7528\u3059\u308b\u3068\u53ce\u76ca\u3068\u640d\u91d1\u306e\u5dee\u984d\u304c\u5927\u304d\u304f\u306a\u308a\u3001\u9ad8\u984d\u306a\u7a0e\u91d1\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059<\/strong>\u3002<\/p>\r\n<p>\u7d50\u679c\u7684\u306b\u3001<strong>\u52a9\u6210\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5e74\u5ea6\u306b\u304b\u304b\u308b\u7a0e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308a\u3001\u52a9\u6210\u91d1\u304c\u6b8b\u3063\u3066\u3044\u306a\u3044\u306e\u306b\u7a0e\u91d1\u306e\u652f\u6255\u3044\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u3067\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u4e0d\u8db3\u306b\u9665\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b<\/strong>\u306e\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<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u30ea\u30b9\u30af<span>\u2461<\/span>\u52a9\u6210\u91d1\u306e\u6d88\u8cbb\u7a0e\u306b\u3042\u305f\u308b\u984d\u306e\u8fd4\u9084\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u304c\u3042\u308b<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u52a9\u6210\u91d1\u306e\u53d7\u7d66\u5f8c\u3001\u52a9\u6210\u91d1\u306e\u6d88\u8cbb\u7a0e\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u8fd4\u9084\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\r\n<p><strong>\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u306b\u3001\u52a9\u6210\u91d1\u3067\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u4e8b\u696d\u8005\u304c\u8ca0\u62c5\u3057\u3066\u3044\u306a\u3044\u6d88\u8cbb\u7a0e\u5206\u307e\u3067\u63a7\u9664\u3055\u308c\u3066\u3057\u307e\u3046<\/strong>\u304b\u3089\u3067\u3059\u3002<\/p>\r\n<p>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u3063\u3066\u4e00\u5b9a\u671f\u9593\u306e\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\u304b\u3089\u3001\u4ed5\u5165\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\uff08\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\uff09\u3092\u63a7\u9664\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\r\n<p>\u7a0e\u5236\u4e0a\u3001\u52a9\u6210\u91d1\u306f\u7279\u5b9a\u53ce\u5165\u3068\u306a\u308b\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u306f\u4e0d\u8ab2\u7a0e\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u4e8b\u696d\u7d4c\u8cbb\u3068\u3057\u3066\u52a9\u6210\u91d1\u3067\u652f\u6255\u3063\u305f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u3001\u52a9\u6210\u91d1\u3067\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u304c\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001<strong>\u4e8b\u696d\u8005\u304c\u8ca0\u62c5\u3057\u3066\u3044\u306a\u3044\u52a9\u6210\u91d1\u5206\u306e\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u3082\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059<\/strong>\u3002<\/p>\r\n<p>\u305d\u306e\u305f\u3081\u3001\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u306b\u52a9\u6210\u91d1\u3067\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6d88\u8cbb\u7a0e\u5206\u306e\u8fd4\u9084\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\r\n<p>\u52a9\u6210\u91d1\u306b\u3088\u3063\u3066\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u306e\u5831\u544a\u306b\u3064\u3044\u3066\u7fa9\u52d9\u3065\u3051\u3066\u3044\u308b\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002\u8fd4\u9084\u306b\u306f\u7d0d\u4ed8\u671f\u9650\u5185\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u671f\u9650\u5185\u306b\u7d0d\u4ed8\u3057\u306a\u3044\u3068\u5ef6\u6ede\u91d1\u304c\u8ab2\u3055\u308c\u307e\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<p>\u4ee5\u4e0a\u306e\u3088\u3046\u306b\u3001<strong>\u52a9\u6210\u91d1\u306f\u53d7\u7d66\u3057\u3066\u7d42\u308f\u308a\u3067\u306f\u306a\u304f\u3001\u53d7\u7d66\u5f8c\u306e\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u3084\u7a0e\u5bfe\u7b56\u304c\u6b20\u304b\u305b\u307e\u305b\u3093<\/strong>\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u3001\u53d7\u7d66\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u7a0e\u5bfe\u7b56\u3082\u542b\u3081\u3066\u52a9\u6210\u91d1\u306e\u6d3b\u7528\u3092\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span>3. <\/span>\u52a9\u6210\u91d1\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<span>2<\/span>\u3064<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"727\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-07.fw-min.png\" alt=\"\" class=\"wp-image-2282\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-07.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-07.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-07.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-07.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-07.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-07.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u30e1\u30ea\u30c3\u30c8\u306b\u52a0\u3048\u3001\u52a9\u6210\u91d1\u306b\u3064\u3044\u3066\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u3082\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e<span>2<\/span>\u70b9\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.42.34-1024x166.png\" alt=\"\" width=\"1090\" height=\"177\" class=\"alignnone  wp-image-6185\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.42.34-1024x166.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.42.34-300x49.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.42.34-768x124.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.42.34-1536x249.png 1536w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image_20240731_16.42.34.png 1631w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span>3-1. <\/span>\u4f9d\u983c\u8cbb\u7528\u304c\u304b\u304b\u308b<\/h3>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u4e00\u756a\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4f9d\u983c\u8cbb\u7528\u304c\u304b\u304b\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u306b\u9650\u3063\u305f\u3053\u3068\u3067\u306f\u306a\u3044\u3082\u306e\u306e\u3001<strong>\u77e5\u8b58\u3092\u6301\u3064\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u4e00\u822c\u7684\u306b\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059<\/strong>\u3002\u52a9\u6210\u91d1\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u306f\u3001\u3042\u308b\u7a0b\u5ea6\u306e\u8cbb\u7528\u8ca0\u62c5\u304c\u3042\u308b\u3053\u3068\u3092\u7406\u89e3\u3057\u3066\u304a\u304b\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u7a0e\u7406\u58eb\u306b\u52a9\u6210\u91d1\u3092\u4f9d\u983c\u3059\u308b\u969b\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066<span>2<\/span>\u7a2e\u985e\u306e\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059<\/strong>\u3002\u305d\u308c\u305e\u308c\u306e\u8cbb\u7528\u306e\u7279\u5fb4\u3068\u8cbb\u7528\u76f8\u5834\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u7a0e\u7406\u58eb\u306b\u52a9\u6210\u91d1\u3092\u4f9d\u983c\u3059\u308b\u969b\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u7a2e\u985e\u3011<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u8cbb\u7528\u306e\u7a2e\u985e<\/strong><\/td>\r\n<td><strong>\u8cbb\u7528\u306e\u7279\u5fb4<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u7740\u624b\u91d1<span><br \/><\/span><\/strong>\uff08\u4f9d\u983c\u6642\u306b\u652f\u6255\u3046\u8cbb\u7528\uff09<\/td>\r\n<td>\u30fb\u53d7\u7d66\u96e3\u6613\u5ea6\u30fb\u4f9d\u983c\u5185\u5bb9\u306b\u3088\u3063\u3066\u91d1\u984d\u304c\u7570\u306a\u308b<br \/>\u30fb\u4f9d\u983c\u5148\u306b\u3088\u3063\u3066\u7740\u624b\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u3082\u3042\u308b<br \/>\u30fb\u52a9\u6210\u91d1\u306e\u53d7\u7d66\u53ef\u5426\u306b\u95a2\u4fc2\u306a\u304f\u304b\u304b\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u6210\u529f\u5831\u916c<span><br \/><\/span><\/strong>\uff08\u52a9\u6210\u91d1\u53d7\u7d66\u306e\u6c7a\u5b9a\u5f8c\u306b\u652f\u6255\u3046\u8cbb\u7528\uff09<\/td>\r\n<td>\u30fb\u53d7\u7d66\u91d1\u984d\u306b\u5bfe\u3057\u3066\u4e00\u5b9a\u306e\u5272\u5408\u306e\u91d1\u984d\u3092\u652f\u6255\u3046<br \/>\u30fb\u6210\u529f\u5831\u916c\u306f\u591a\u304f\u306e\u4f9d\u983c\u5148\u3067\u652f\u6255\u3044\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><strong>\u3010\u7a0e\u7406\u58eb\u306b\u52a9\u6210\u91d1\u3092\u4f9d\u983c\u3059\u308b\u8cbb\u7528\u76f8\u5834\u3011<\/strong><span>\u00a0<\/span><\/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>\u5951\u7d04\u5185\u5bb9<\/strong><\/td>\r\n<td><strong>\u7740\u624b\u91d1<\/strong><\/td>\r\n<td><strong>\u6210\u529f\u5831\u916c<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u7740\u624b\u91d1\u3068\u6210\u529f\u5831\u916c\u304c\u304b\u304b\u308b\u5834\u5408<\/strong><\/td>\r\n<td>2\uff5e<span>10<\/span>\u4e07\u5186<\/td>\r\n<td>\u53d7\u7d66\u984d\u306e<span>10<\/span>\uff5e<span>20<\/span>\uff05<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u6210\u529f\u5831\u916c\u306e\u307f\u306e\u5834\u5408<\/strong><\/td>\r\n<td>&#8211;<\/td>\r\n<td>\u53d7\u7d66\u984d\u306e<span>10<\/span>\uff5e<span>30<\/span>\uff05<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u4f9d\u983c\u5148\u306b\u3088\u3063\u3066\u306f\u3001\u52a9\u6210\u91d1\u306b\u95a2\u3059\u308b\u696d\u52d9\u3092\u3059\u3079\u3066\u4f9d\u983c\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4e00\u90e8\u696d\u52d9\u306e\u307f\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e00\u90e8\u306e\u696d\u52d9\u3092\u4f9d\u983c\u3059\u308b\u5834\u5408\u3001<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u4e8b\u696d\u8a08\u753b\u66f8\u306e\u4f5c\u6210\u30b5\u30dd\u30fc\u30c8\uff1a<span>5<\/span>\u4e07\u5186\uff5e<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u8cc7\u91d1\u8abf\u9054\u306b\u95a2\u3059\u308b\u76f8\u8ac7\uff1a<span>1<\/span>\u6642\u9593<span>1<\/span>\u4e07\u5186\uff5e<\/p>\r\n\r\n\r\n\r\n<p>\u304c\u76f8\u5834\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u306b\u52a9\u6210\u91d1\u3092\u4f9d\u983c\u3059\u308b\u3068\u3001\u7740\u624b\u91d1\u3084\u6210\u529f\u5831\u916c\u3068\u3044\u3063\u305f\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span>3-2. <\/span>\u4f9d\u983c\u5148\u304c\u793e\u52b4\u58eb\u6cd5\u306b\u9055\u53cd\u3057\u305f\u5834\u5408\u3082\u4f9d\u983c\u3057\u305f\u4e8b\u696d\u8005\u304c\u8cac\u4efb\u3092\u8ffd\u53ca\u3055\u308c\u308b<\/h3>\r\n\r\n\r\n\r\n<p>\u4f9d\u983c\u3057\u305f\u7a0e\u7406\u58eb\u304c\u793e\u52b4\u58eb\u6cd5\u306b\u9055\u53cd\u3057\u305f\u5834\u5408\u3001\u9055\u53cd\u3057\u305f\u7a0e\u7406\u58eb\u306f\u3082\u3061\u308d\u3093\u3001\u696d\u52d9\u3092\u59d4\u8a17\u3057\u305f\u4e8b\u696d\u8005\u3082\u8cac\u4efb\u3092\u8ffd\u53ca\u3055\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u4e8b\u696d\u8005\u304c\u793e\u52b4\u58eb\u6cd5\u9055\u53cd\u3067\u3042\u308b\u3068\u8a8d\u8b58\u305b\u305a\u5951\u7d04\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u8cac\u4efb\u3092\u9003\u308c\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u3066\u793e\u52b4\u58eb\u6cd5\u9055\u53cd\u3068\u306a\u308b\u306e\u306f\u3001<span><a href=\"#a1\">1-1. \u7a0e\u7406\u58eb\u3068\u793e\u52b4\u58eb\u306e\u9055\u3044<\/a><\/span>\u3067\u304a\u4f1d\u3048\u3057\u305f\u793e\u52b4\u58eb\u306e\u72ec\u5360\u696d\u52d9\u3092\u7a0e\u7406\u58eb\u304c\u6709\u511f\u3067\u8acb\u3051\u8ca0\u3046\u30b1\u30fc\u30b9\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u4f9d\u983c\u5148\u306e\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3044\u308b\u52e4\u52d9\u793e\u52b4\u58eb\u304c\u3001\u9867\u5ba2\u306e\u4f9d\u983c\u3092\u53d7\u3051\u3066\u72ec\u5360\u696d\u52d9\u3092\u884c\u3046<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u7a0e\u7406\u58eb\u7d4c\u7531\u3067\u793e\u52b4\u58eb\u306b\u518d\u59d4\u8a17\u3059\u308b\u5951\u7d04\u5f62\u614b<\/p>\r\n\r\n\r\n\r\n<p>\u306b\u3064\u3044\u3066\u3082\u793e\u52b4\u58eb\u6cd5\u306e\u9055\u53cd\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e0d\u6b63\u53d7\u7d66\u3068\u5224\u65ad\u3055\u308c\u308c\u3070\u3001<strong>\u53d7\u7d66\u3057\u305f\u52a9\u6210\u91d1\u306e\u8fd4\u9084\u306b\u52a0\u3048\u3001\u52a0\u7b97\u91d1\u306e\u652f\u6255\u3044\u3084\u4f01\u696d\u540d\u306e\u516c\u8868\u306a\u3069\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082<\/strong>\u3042\u308a\u307e\u3059\u3002<strong>\u91d1\u92ad\u7684\u306a\u8ca0\u62c5\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u306e\u4fe1\u983c\u3092\u640d\u306a\u3046\u5927\u304d\u306a\u30c0\u30e1\u30fc\u30b8\u3068\u306a\u308b\u3067\u3057\u3087\u3046<\/strong>\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5b9f\u969b\u306b\u3001\u6771\u4eac\u52b4\u50cd\u5c40\u304b\u3089\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6848\u5185\u3082\u767a\u305b\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u7121\u8cc7\u683c\u8005\u304c\u95a2\u4e0e\u3057\u3066\u3044\u308b\u4e8b\u5b9f\uff08\u4f8b\u3048\u3070\u5831\u916c\u7b49\u306e\u3084\u308a\u53d6\u308a\u3092\u3057\u305f\u3046\u3048\u3067\u3001\u7533\u8acb\u66f8\u306e\u8a18\u8f09\u3084\u63d0\u51fa\u7b49\u3092\u7b2c\u4e09\u8005\u306b\u59d4\u8a17\u3057\u305f\u3001\u7b2c\u4e09\u8005\u304c\u7533\u8acb\u4e8b\u696d\u5834\u306e\u4e8b\u696d\u4e3b\u307e\u305f\u306f\u52b4\u50cd\u8005\u7b49\u95a2\u4fc2\u8005\u3092\u88c5\u3063\u3066\u5f53\u5c40\u3078\u9023\u7d61\u3057\u305f\u7b49\uff09\u304c\u767a\u899a\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e0d\u6b63\u306b\u672c\u52a9\u6210\u91d1\u3092\u5f97\u3001\u3082\u3057\u304f\u306f\u5f97\u3088\u3046\u3068\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u52a9\u6210\u91d1\u306e\u8fd4\u9084\u3084\u52a0\u7b97\u91d1\uff08\u9045\u5ef6\u640d\u5bb3\u91d1\uff09\u306e\u652f\u6255\u3044\u3001\u4f01\u696d\u540d\u516c\u8868\u7b49\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u7b49\u3001\u7533\u8acb\u3057\u305f\u4e8b\u696d\u4e3b\u3082\u8cac\u4efb\u3092\u554f\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002\r\n<p>\u5f15\u7528\uff1a<span><a href=\"https:\/\/jsite.mhlw.go.jp\/tokyo-roudoukyoku\/news_topics\/kyoku_oshirase\/_120743\/_122923.html\">\u50cd\u304d\u65b9\u6539\u9769\u63a8\u9032\u652f\u63f4\u52a9\u6210\u91d1\u306b\u3064\u3044\u3066\uff5c\u6771\u4eac\u52b4\u50cd\u5c40<\/a><\/span><\/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>\u52a9\u6210\u91d1\u306f\u53d7\u7d66\u3059\u308b\u4e8b\u696d\u8005\u306e\u8cac\u4efb\u306b\u304a\u3044\u3066\u7533\u8acb\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u300c\u9055\u53cd\u3060\u3068\u77e5\u3089\u306a\u304b\u3063\u305f\u300d\u3067\u306f\u6e08\u307e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u52a9\u6210\u91d1\u306b\u3064\u3044\u3066\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3067\u304d\u308b\u5185\u5bb9\u3092\u7406\u89e3\u3057\u305f\u3046\u3048\u3067\u3001\u4fe1\u983c\u3067\u304d\u308b\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span>4. <\/span>\u4f01\u696d\u306e\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u52a9\u6210\u91d1\u30b5\u30dd\u30fc\u30c8\u3092\u671b\u3080\u5834\u5408\u306f\u9867\u554f\u5951\u7d04\u3092\u691c\u8a0e\u3057\u3088\u3046<\/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\/Subsidy-tax-accountant-09.fw-min.png\" alt=\"\" class=\"wp-image-2285\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-09.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-09.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-09.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-09.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-09.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-09.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u3078\u306e\u4f9d\u983c\u65b9\u6cd5\u306b\u306f\u3001<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u9867\u554f\u5951\u7d04\u3092\u7d50\u3076<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u30b9\u30dd\u30c3\u30c8\u5951\u7d04\u3067\u52a9\u6210\u91d1\u306e\u307f\u4f9d\u983c\u3059\u308b<\/p>\r\n\r\n\r\n\r\n<p>\u306e<span>2<\/span>\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u3053\u307e\u3067\u304a\u4f1d\u3048\u3057\u305f\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8e0f\u307e\u3048\u305f\u3046\u3048\u3067\u3001<strong>\u4eca\u5f8c\u306e\u7d4c\u55b6\u3092\u898b\u636e\u3048\u305f\u52a9\u6210\u91d1\u30b5\u30dd\u30fc\u30c8\u3092\u7a0e\u7406\u58eb\u306b\u671f\u5f85\u3059\u308b\u5834\u5408\u306f\u3001\u9867\u554f\u5951\u7d04\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/strong>\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u9867\u554f\u5951\u7d04\u306f\u3001\u7a0e\u7406\u58eb\u304c\u4f01\u696d\u306e\u73fe\u72b6\u3092\u8a73\u7d30\u306b\u628a\u63e1\u3057\u3084\u3059\u3044\u305f\u3081\u3001\u30b9\u30dd\u30c3\u30c8\u5951\u7d04\u306b\u6bd4\u3079\u3066\u624b\u539a\u3044\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3067\u304d\u307e\u3059<\/strong>\u3002\u305d\u306e\u305f\u3081\u3001\u4eca\u5f8c\u306e\u7d4c\u55b6\u3092\u898b\u636e\u3048\u305f\u7684\u78ba\u3067\u5177\u4f53\u6027\u306e\u3042\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u671f\u5f85\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u3092\u7a0e\u7406\u58eb\u306b\u9867\u554f\u5951\u7d04\u3067\u4f9d\u983c\u3057\u305f\u5834\u5408\u3068\u3001\u30b9\u30dd\u30c3\u30c8\u5951\u7d04\u3067\u4f9d\u983c\u3057\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u3001\u7279\u5fb4\u3068\u9055\u3044\u3092\u4ee5\u4e0b\u306e\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\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 colspan=\"3\"><strong>\u52a9\u6210\u91d1\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u306e\u9867\u554f\u5951\u7d04\u3068\u30b9\u30dd\u30c3\u30c8\u5951\u7d04\u306e\u6bd4\u8f03<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td rowspan=\"2\"><strong>\u9867\u554f\u5951\u7d04<\/strong><\/td>\r\n<td>\u7279\u5fb4<\/td>\r\n<td>\u30fb\u5e74\u5358\u4f4d\u306e\u5951\u7d04\u304c\u4e00\u822c\u7684<br \/>\u30fb\u30b9\u30dd\u30c3\u30c8\u5951\u7d04\u3068\u6bd4\u3079\u3066\u8cbb\u7528\u304c\u9ad8\u3044<br \/>\u30fb\u8cc7\u91d1\u8abf\u9054\u306e\u30b5\u30dd\u30fc\u30c8\u3084\u7d4c\u55b6\u30a2\u30c9\u30d0\u30a4\u30b9\u306a\u3069\u3092\u53d7\u3051\u3089\u308c\u308b<br \/>\u30fb\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u76f8\u8ac7\u304c\u53ef\u80fd<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30b9\u30dd\u30c3\u30c8\u5951\u7d04\u3068\u306e\u9055\u3044<\/td>\r\n<td>\u30fb\u307b\u304b\u306e\u9078\u629e\u80a2\u3092\u542b\u3081\u305f\u8cc7\u91d1\u8abf\u9054\u652f\u63f4\u3092\u53d7\u3051\u3089\u308c\u308b<br \/>\u30fb\u4f01\u696d\u306e\u73fe\u72b6\u628a\u63e1\u304c\u5bb9\u6613\u306a\u305f\u3081\u3001\u5bfe\u5fdc\u306b\u30b9\u30d4\u30fc\u30c9\u611f\u304c\u3042\u308b<br \/>\u30fb\u5c06\u6765\u7684\u306a\u878d\u8cc7\u306e\u53ef\u80fd\u6027\u3092\u8003\u616e\u3057\u305f\u52a9\u6210\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u76f8\u8ac7\u3067\u304d\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td rowspan=\"2\"><strong>\u30b9\u30dd\u30c3\u30c8\u5951\u7d04<\/strong><\/td>\r\n<td>\u7279\u5fb4<\/td>\r\n<td>\u30fb\u81ea\u793e\u306b\u5fc5\u8981\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u5951\u7d04\u3067\u304d\u308b<br \/>\u30fb\u9867\u554f\u5951\u7d04\u306b\u6bd4\u3079\u3066\u8cbb\u7528\u3092\u6291\u3048\u3089\u308c\u308b<br \/>\u30fb\u696d\u52d9\u3054\u3068\u306e\u5951\u7d04\u306e\u305f\u3081\u3001\u4f9d\u983c\u3067\u304d\u308b\u696d\u52d9\u304c\u9650\u3089\u308c\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u9867\u554f\u5951\u7d04\u3068\u306e\u9055\u3044<\/td>\r\n<td>\u30fb\u8cbb\u7528\u8ca0\u62c5\u304c\u6291\u3048\u3089\u308c\u308b\u305f\u3081\u4f9d\u983c\u3057\u3084\u3059\u3044<br \/>\u30fb\u5951\u7d04\u5185\u5bb9\u306b\u3088\u3063\u3066\u53d7\u3051\u3089\u308c\u306a\u3044\u30b5\u30dd\u30fc\u30c8\u304c\u3042\u308b<br \/>\u30fb\u4f01\u696d\u306e\u72b6\u6cc1\u628a\u63e1\u306b\u6642\u9593\u304c\u304b\u304b\u308b<br \/>\u30fb\u5c06\u6765\u3092\u898b\u8d8a\u3057\u305f\u52a9\u6210\u91d1\u6d3b\u7528\u306a\u3069\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u306f\u671f\u5f85\u3067\u304d\u306a\u3044<br \/>\u30fb\u7533\u8acb\u6642\u306b\u4f01\u696d\u5074\u304c\u63d0\u4f9b\u3057\u305f\u60c5\u5831\u306b\u8aa4\u308a\u304c\u3042\u3063\u3066\u3082\u6c17\u3065\u304d\u306b\u304f\u3044<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u9867\u554f\u5951\u7d04\u306f\u7a0e\u7406\u58eb\u3068\u5b9a\u671f\u7684\u306b\u76f8\u8ac7\u3059\u308b\u6a5f\u4f1a\u3092\u8a2d\u3051\u3089\u308c\u308b\u305f\u3081\u3001\u7a0e\u7406\u58eb\u304c\u81ea\u793e\u306e\u4e8b\u696d\u3084\u7d4c\u55b6\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308a\u3001\u7684\u78ba\u3067\u30b9\u30d4\u30fc\u30c9\u611f\u306e\u3042\u308b\u52a9\u6210\u91d1\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u5c06\u6765\u7684\u306a\u878d\u8cc7\u306e\u5fc5\u8981\u6027\u3084\u696d\u7e3e\u306a\u3069\u3092\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3057\u305f\u3046\u3048\u3067\u3001\u52a9\u6210\u91d1\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u652f\u63f4\u3092\u53d7\u3051\u3089\u308c\u308b\u306e\u306f\u3001\u9867\u554f\u7a0e\u7406\u58eb\u306a\u3089\u3067\u306f\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u8a00\u3048\u308b<\/strong>\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e00\u65b9\u3001\u30b9\u30dd\u30c3\u30c8\u5951\u7d04\u306f\u52a9\u6210\u91d1\u306b\u95a2\u3059\u308b\u4e00\u6642\u7684\u306a\u5951\u7d04\u3068\u306a\u308b\u305f\u3081\u3001\u4f9d\u983c\u4f01\u696d\u306e\u73fe\u72b6\u628a\u63e1\u304b\u3089\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u9867\u554f\u5951\u7d04\u306b\u6bd4\u3079\u3066\u8cbb\u7528\u3092\u6291\u3048\u3089\u308c\u308b\u3082\u306e\u306e\u3001\u5c06\u6765\u7684\u306a\u7d4c\u55b6\u3092\u8e0f\u307e\u3048\u305f\u52a9\u8a00\u3092\u5f97\u308b\u3053\u3068\u306f\u56f0\u96e3\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001<strong>\u52a9\u6210\u91d1\u306e\u6d3b\u7528\u3092\u542b\u3081\u3001\u4eca\u5f8c\u306e\u7d4c\u55b6\u3092\u898b\u636e\u3048\u305f\u5177\u4f53\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u671f\u5f85\u3059\u308b\u5834\u5408\u306f\u3001\u9867\u554f\u5951\u7d04\u304c\u9069\u3057\u3066\u3044\u307e\u3059<\/strong>\u3002\u4f01\u696d\u7d4c\u55b6\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u4e00\u751f\u6daf\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u3001\u3053\u306e\u6a5f\u4f1a\u306b\u7a0e\u7406\u58eb\u3068\u306e\u9867\u554f\u5951\u7d04\u3092\u691c\u8a0e\u3057\u3066\u307f\u307e\u3057\u3087\u3046\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>\u3010\u88dc\u8db3\u3011\r\n<p>\u52a9\u6210\u91d1\u3092\u9867\u554f\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u306f\u3001\u52a9\u6210\u91d1\u306b\u95a2\u3059\u308b\u4f9d\u983c\u8cbb\u7528\u306f\u6291\u3048\u3089\u308c\u308b\u50be\u5411\u304c\u3042\u308b\u3082\u306e\u306e\u3001\u4f9d\u983c\u5148\u306b\u3088\u3063\u3066\u6210\u529f\u5831\u916c\u306b<span>3<\/span>\uff5e<span>20<\/span>\uff05\u3068<span>10<\/span>\u500d\u7a0b\u5ea6\u306e\u5dee\u304c\u51fa\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u9867\u554f\u5951\u7d04\u5185\u5bb9\u306b\u8cc7\u91d1\u8abf\u9054\u306e\u652f\u63f4\u30b5\u30fc\u30d3\u30b9\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u9867\u554f\u5951\u7d04\u3059\u308b\u969b\u306f\u53d7\u3051\u305f\u3044\u30b5\u30fc\u30d3\u30b9\u3092\u5177\u4f53\u5316\u3057\u3001\u8907\u6570\u306e\u7a0e\u7406\u58eb\u306b\u898b\u7a4d\u3082\u308a\u3092\u53d6\u308b\u3053\u3068\u304c\u91cd\u8981\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\"><span>5. <\/span>\u52a9\u6210\u91d1\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3079\u304d\u30bf\u30a4\u30df\u30f3\u30b0<\/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\/Subsidy-tax-accountant-10.fw-min.png\" alt=\"\" class=\"wp-image-2287\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-10.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-10.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-10.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-10.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-10.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-10.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u3067\u304d\u308b\u3060\u3051\u65e9\u3044\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u3066\u304f\u3060\u3055\u3044\u3002<strong>\u300c\u3053\u308c\u304b\u3089\u65b0\u3057\u3044\u4e8b\u696d\u3092\u5c55\u958b\u3057\u305f\u3044\u300d\u3068\u8003\u3048\u306f\u3058\u3081\u305f\u6bb5\u968e\u3067\u3001\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u306f\u3001\u4e8b\u696d\u3092\u5b9f\u65bd\u3057\u305f\u3042\u3068\u3067\u7533\u8acb\u3057\u3066\u3082\u53d7\u7d66\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<strong>\u3059\u3067\u306b\u652f\u6255\u3063\u305f\u4e8b\u696d\u8cc7\u91d1\u306f\u52a9\u6210\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u65b0\u3057\u3044\u4e8b\u696d\u3092\u59cb\u3081\u308b\u524d\u306b\u7533\u8acb\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/strong>\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e8b\u696d\u8a08\u753b\u7b56\u5b9a\u524d\u306e\u3067\u304d\u308b\u3060\u3051\u65e9\u3044\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308c\u3070\u3001\u4e8b\u696d\u306e\u65b9\u5411\u6027\u3084\u76ee\u7684\u3092\u5171\u6709\u3057\u306a\u304c\u3089\u3001\u3088\u308a\u9069\u3057\u305f\u52a9\u6210\u91d1\u306e\u7d39\u4ecb\u3084\u52a9\u6210\u91d1\u306e\u6d3b\u7528\u65b9\u6cd5\u3001\u52a9\u6210\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593\u306b\u3064\u3044\u3066\u3082\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u306e\u7533\u8acb\u671f\u9650\u3084\u652f\u7d66\u7533\u8acb\u671f\u9650\u306b\u5408\u308f\u305b\u3066\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u7d44\u307f\u3001\u7533\u8acb\u66f8\u985e\u306e\u6e96\u5099\u3084\u5fc5\u8981\u306a\u4e8b\u696d\u8a08\u753b\u306e\u7b56\u5b9a\u306a\u3069\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u52a9\u6210\u91d1\u306f\u6cd5\u6539\u6b63\u3084\u793e\u4f1a\u306e\u60c5\u52e2\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3066\u983b\u7e41\u306b\u898b\u76f4\u3057\u3055\u308c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8981\u4ef6\u306e\u5909\u66f4\u3084\u65e2\u5b58\u306e\u52a9\u6210\u91d1\u5236\u5ea6\u306e\u7d42\u4e86\u306a\u3069\u3082\u5b9f\u65bd\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td colspan=\"2\"><strong>\u52a9\u6210\u91d1\u5236\u5ea6\u306e\u6539\u6b63\u4e8b\u4f8b<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u7dca\u6025\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1<\/strong><\/td>\r\n<td>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3092\u53d7\u3051\u5b9f\u65bd\u3055\u308c\u3066\u3044\u305f\u304c\u3001<span>2023<\/span>\u5e74<span>3<\/span>\u6708<span>31<\/span>\u65e5\u3092\u3082\u3063\u3066\u7d42\u4e86<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u96c7\u7528\u8abf\u6574\u52a9\u6210\u91d1<\/strong><\/td>\r\n<td>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u4f34\u3046\u7279\u4f8b\u63aa\u7f6e\u304c\u3001<span>2023<\/span>\u5e74<span>3<\/span>\u6708<span>31<\/span>\u65e5\u3092\u3082\u3063\u3066\u7d42\u4e86<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u696d\u52d9\u6539\u5584\u52a9\u6210\u91d1<\/strong><\/td>\r\n<td>2023\u5e74\u5ea6\u304b\u3089\u4e8b\u696d\u5b8c\u4e86\u671f\u9650\u3084\u624b\u7d9a\u304d\u304c\u5909\u66f4<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u5404\u7a2e\u52b4\u50cd\u95a2\u4fc2\u52a9\u6210\u91d1\u306e\u751f\u7523\u6027\u8981\u4ef6\u306b\u3088\u308b\u5272\u5897\u5236\u5ea6<\/strong><\/td>\r\n<td>\u751f\u7523\u6027\u8981\u4ef6\u306b\u3088\u308b\u52b4\u50cd\u95a2\u4fc2\u52a9\u6210\u91d1\u306e\u5272\u5897\u306f\u3001<span>2023<\/span>\u5e74<span>3<\/span>\u6708<span>31<\/span>\u65e5\u3092\u3082\u3063\u3066\u7d42\u4e86<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u6c17\u306b\u306a\u308b\u52a9\u6210\u91d1\u3092\u898b\u3064\u3051\u3066\u4f9d\u983c\u3092\u8ff7\u3063\u3066\u3044\u308b\u3046\u3061\u306b\u3001\u5236\u5ea6\u6539\u6b63\u3067\u8981\u4ef6\u304c\u6e80\u305f\u305b\u306a\u304f\u306a\u308b\u3001\u5236\u5ea6\u304c\u7d42\u4e86\u306b\u306a\u308b\u306a\u3069\u3001<strong>\u53d7\u7d66\u3067\u304d\u308b\u306f\u305a\u306e\u52a9\u6210\u91d1\u3092\u9003\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u8003\u3048\u3089\u308c\u307e\u3059<\/strong>\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u6c17\u306b\u306a\u308b\u52a9\u6210\u91d1\u304c\u3042\u308b\u300d<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u53d7\u7d66\u3067\u304d\u308b\u52a9\u6210\u91d1\u304c\u3042\u308b\u304b\u77e5\u308a\u305f\u3044\u300d<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u65b0\u3057\u3044\u4e8b\u696d\u3092\u59cb\u3081\u308b\u306b\u3042\u305f\u308a\u3001\u52a9\u6210\u91d1\u304c\u3042\u308c\u3070\u53d7\u3051\u305f\u3044\u300d<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u3088\u3046\u306b\u52a9\u6210\u91d1\u306b\u3064\u3044\u3066\u6c17\u306b\u306a\u308a\u59cb\u3081\u305f\u3089\u3001\u65e9\u3044\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"567\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-11.fw-min.png\" alt=\"\" class=\"wp-image-2289\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-11.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-11.fw-min-300x156.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-11.fw-min-1024x533.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-11.fw-min-768x400.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span>6. <\/span>\u52a9\u6210\u91d1\u3092\u4f9d\u983c\u3059\u308b\u306a\u3089\u7a0e\u7406\u58eb\u3068\u793e\u52b4\u58eb\u306e\u4e21\u65b9\u306b\u4f9d\u983c\u3059\u308b\u306e\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=\"727\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-12.fw-min.png\" alt=\"\" class=\"wp-image-2290\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-12.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-12.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-12.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-12.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-12.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-12.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u3053\u307e\u3067\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3001\u52a9\u6210\u91d1\u306b\u306f\u7a0e\u52d9\u3068\u52b4\u52d9\u306e\u4e21\u9762\u304c\u5927\u304d\u304f\u95a2\u308f\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u7a0e\u7406\u58eb\u3068\u793e\u52b4\u58eb\u306e\u4e21\u65b9\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u53cc\u65b9\u304b\u3089\u7dcf\u5408\u7684\u306a\u8996\u70b9\u3067\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3001<strong>\u6cd5\u7684\u306a\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3066\u52a9\u6210\u91d1\u3092\u53d7\u7d66\u3057\u3001\u8a08\u753b\u7684\u306b\u6d3b\u7528\u3067\u304d\u308b<\/strong>\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"485\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-13.fw-min.png\" alt=\"\" class=\"wp-image-2292\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-13.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-13.fw-min-300x133.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-13.fw-min-1024x456.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-13.fw-min-768x342.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f01\u696d\u306b\u3088\u3063\u3066\u306f\u3001\u52a9\u6210\u91d1\u306e\u7533\u8acb\u306b\u3042\u305f\u308a\u8cc3\u91d1\u53f0\u5e33\u3084\u96c7\u7528\u4fdd\u967a\u3001\u52b4\u50cd\u6761\u4ef6\u306b\u95a2\u3059\u308b\u6574\u5099\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u306a\u304b\u306b\u306f\u3001\u5c31\u696d\u898f\u5247\u306e\u5185\u5bb9\u5909\u66f4\u304c\u7533\u8acb\u8981\u4ef6\u3068\u306a\u308b\u52a9\u6210\u91d1\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u308c\u3089\u306e\u5bfe\u5fdc\u306f\u793e\u52b4\u58eb\u306e\u5c02\u9580\u5206\u91ce\u3067\u3042\u308a\u3001\u7a0e\u7406\u58eb\u306f\u4f9d\u983c\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e00\u65b9\u3067\u3001\u8ca1\u52d9\u8af8\u8868\u3084\u53d7\u7d66\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u306a\u3069\u306f\u3001\u7a0e\u7406\u58eb\u306e\u5c02\u9580\u5206\u91ce\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u53d7\u7d66\u306b\u4f34\u3046\u4e8b\u696d\u8a08\u753b\u306e\u4e88\u7b97\u7acb\u3066\u3084\u3001\u904e\u5270\u306a\u7a0e\u91d1\u8ca0\u62c5\u306b\u3088\u308a\u4e8b\u696d\u8cc7\u91d1\u3092\u5727\u8feb\u3057\u306a\u3044\u305f\u3081\u306e\u5bfe\u7b56\u306a\u3069\u3001<strong>\u52a9\u6210\u91d1\u306b\u95a2\u3057\u3066\u7a0e\u52d9\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u7a0e\u7406\u58eb\u304b\u3089\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3082\u91cd\u8981<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u3068\u793e\u52b4\u58eb\u306e\u4e21\u65b9\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001\u4f01\u696d\u306e\u72b6\u6cc1\u306b\u9069\u3057\u305f\u52a9\u6210\u91d1\u306e\u9078\u5b9a\u304b\u3089\u3001\u66f8\u985e\u4f5c\u6210\u3084\u7533\u8acb\u4ee3\u884c\u3001\u53d7\u7d66\u5f8c\u306e\u52b9\u679c\u7684\u306a\u4e8b\u696d\u8cc7\u91d1\u6d3b\u7528\u306b\u3044\u305f\u308b\u307e\u3067\u3001\u7dcf\u5408\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001<strong>\u6cd5\u7684\u306a\u30ea\u30b9\u30af\u3092\u6291\u3048\u3064\u3064\u3001\u4e8b\u696d\u306e\u767a\u5c55\u3084\u4f01\u696d\u6210\u9577\u306b\u5411\u3051\u305f\u8cc7\u91d1\u3068\u3057\u3066\u52a9\u6210\u91d1\u3092\u6700\u5927\u9650\u6d3b\u7528\u3067\u304d\u308b<\/strong>\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span>7. <\/span>\u52a9\u6210\u91d1\u3092\u6d3b\u7528\u3057\u3066\u52b9\u679c\u7684\u306b\u4e8b\u696d\u3092\u62e1\u5927\u3057\u305f\u3044\u306a\u3089\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u4f9d\u983c\u304f\u3060\u3055\u3044<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"658\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-14.fw-min.png\" alt=\"\" class=\"wp-image-2294\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-14.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-14.fw-min-300x181.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-14.fw-min-1024x618.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-14.fw-min-768x464.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u73fe\u5728\u3001\u65b0\u3057\u3044\u4e8b\u696d\u306e\u62e1\u5927\u306b\u5411\u3051\u3066\u52a9\u6210\u91d1\u5236\u5ea6\u306e\u6d3b\u7528\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u306a\u3089\u3001\u56fd\u5185\u6700\u5927\u898f\u6a21\u306e\u7a0e\u7406\u58eb\u6cd5\u4eba\u300c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u696d\u754c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u9867\u554f\u5148\u652f\u63f4\u5b9f\u7e3e\u3092\u8a87\u308b\u5f53\u6cd5\u4eba\u306e\u7a0e\u7406\u58eb\u304c\u3001\u8c4a\u5bcc\u306a\u30ce\u30a6\u30cf\u30a6\u3092\u3082\u3068\u306b\u304a\u5ba2\u3055\u307e\u306e\u4e8b\u696d\u767a\u5c55\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u4f34\u8d70\u3044\u305f\u3057\u307e\u3059<\/strong>\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5f53\u6cd5\u4eba\u3078\u306e\u4f9d\u983c\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u7406\u7531\u306f\u3001\u4ee5\u4e0b\u306e<span>2<\/span>\u70b9\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"519\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-15.fw-min.png\" alt=\"\" class=\"wp-image-2295\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-15.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-15.fw-min-300x143.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-15.fw-min-1024x488.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Subsidy-tax-accountant-15.fw-min-768x366.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u3092\u53d7\u7d66\u3057\u3066\u4eca\u5f8c\u306e\u4e8b\u696d\u767a\u5c55\u306b\u52b9\u679c\u7684\u306b\u6d3b\u7528\u3067\u304d\u308b\u3088\u3046\u3001\u304a\u5ba2\u3055\u307e\u4e00\u4eba\u3072\u3068\u308a\u306b\u5bc4\u308a\u6dfb\u3044\u306a\u304c\u3089\u3001\u3057\u3063\u304b\u308a\u3068\u30b5\u30dd\u30fc\u30c8\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305c\u3072\u5f53\u6cd5\u4eba\u3078\u306e\u4f9d\u983c\u3092\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span>7-1. <\/span>\u9867\u554f\u5148\u4f01\u696d\u3092\u58eb\u696d\u306e\u30c8\u30fc\u30bf\u30eb\u30b5\u30dd\u30fc\u30c8\u306b\u3064\u306a\u3050\u7a93\u53e3\u3068\u3057\u3066\u6d3b\u8e8d<\/h3>\r\n\r\n\r\n\r\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3067\u5e45\u5e83\u3044\u58eb\u696d\u306e\u5c02\u9580\u5bb6\u3092\u6709\u3059\u308b\u5c02\u9580\u5bb6\u96c6\u56e3\u3067\u3042\u308a\u3001<strong>\u9867\u554f\u5951\u7d04\u3057\u3066\u3044\u305f\u3060\u304f\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u30e9\u30a4\u30d5\u30b5\u30a4\u30af\u30eb\u306b\u5408\u308f\u305b\u305f\u58eb\u696d\u306e\u30c8\u30fc\u30bf\u30eb\u30b5\u30dd\u30fc\u30c8<\/strong>\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u3092\u4f9d\u983c\u306b\u304a\u3044\u3066\u3001\u4e8b\u696d\u3067\u5fd9\u3057\u3044\u306a\u304b\u7a0e\u7406\u58eb\u3068\u793e\u52b4\u58eb\u306e\u4e21\u65b9\u3092\u63a2\u3057\u3066\u4f9d\u983c\u3059\u308b\u306e\u306f\u5927\u5909\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5f53\u6cd5\u4eba\u306b\u306f\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306b\u793e\u52b4\u58eb\u4e8b\u52d9\u6240\u3082\u3042\u308b\u305f\u3081\u3001<strong>\u52a9\u6210\u91d1\u306e\u4f9d\u983c\u5148\u63a2\u3057\u306b\u6642\u9593\u3084\u52b4\u529b\u3092\u304b\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093<\/strong>\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7d4c\u55b6\u8005\u306f\u5275\u696d\u671f\u304b\u3089\u6210\u9577\u671f\u3001\u6210\u719f\u671f\u3001\u4e8b\u696d\u7d99\u627f\u3084<span>M&amp;A<\/span>\u3001\u76f8\u7d9a\u3068\u3044\u3063\u305f\u5404\u6bb5\u968e\u306b\u304a\u3044\u3066\u6226\u7565\u3092\u7b56\u5b9a\u3057\u3001\u69d8\u3005\u306a\u30c8\u30e9\u30d6\u30eb\u306b\u5bfe\u5fdc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5f53\u6cd5\u4eba\u3067\u306f\u3001\u8fc5\u901f\u306b\u5c02\u9580\u5bb6\u306e\u63d0\u6848\u3092\u884c\u3048\u308b\u305f\u3081\u3001\u5b89\u5fc3\u3057\u3066\u554f\u984c\u306b\u5bfe\u51e6\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\u306e\u4e00\u90e8\u3092\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u307b\u304b\u306b\u3082\u4f01\u696d\u7d4c\u55b6\u306e\u304a\u5f79\u306b\u7acb\u3064\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u3084\u63d0\u643a\u5148\u304c\u3054\u3056\u3044\u307e\u3059\u306e\u3067\u3001\u6c17\u306b\u306a\u308b\u65b9\u306f<span><a href=\"https:\/\/www.ht-tax.or.jp\/corporate\/outline.php#groupList\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\uff5c\u6cd5\u4eba\u6982\u8981<\/a><\/span>\u3082\u3054\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td colspan=\"2\"><strong>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3000\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u8fbb\u30fb\u672c\u90f7 \u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u6cd5\u4eba<\/strong><\/td>\r\n<td>\u793e\u4f1a\u4fdd\u967a\u5c4a\u51fa\u696d\u52d9\u304a\u3088\u3073\u52b4\u52d9\u7ba1\u7406\u696d\u52d9\u3001\u5c31\u696d\u898f\u5247\uff08\u8af8\u898f\u7a0b\u542b\u3080\uff09\u306e\u4f5c\u6210\u3001\u4eba\u4e8b\u5236\u5ea6\uff08\u7d66\u4e0e\u898f\u7a0b\uff0f\u9000\u8077\u91d1\u898f\u7a0b\uff09\u306e\u69cb\u7bc9\u7b49\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u7d66\u4e0e\u8a08\u7b97\u696d\u52d9\u3001<span>Web<\/span>\u7d66\u4e0e\u30fb\u8cde\u4e0e\u660e\u7d30\u5bfe\u5fdc<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u8fbb\u30fb\u672c\u90f7 \u30d3\u30b8\u30cd\u30b9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e<\/strong><\/td>\r\n<td>\u7d4c\u55b6\u6226\u7565\u3001\u7d4c\u55b6\u652f\u63f4\u3001<span>M&amp;A<\/span>\u3001\u4e8b\u696d\u627f\u7d99\u3001\u30d5\u30a1\u30f3\u30c9\u904b\u55b6\u3001\u88dc\u52a9\u91d1\u7533\u8acb\u304a\u3088\u3073\u3053\u308c\u3089\u306e\u5468\u8fba\u9818\u57df\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4e8b\u696d<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u8fbb\u30fb\u672c\u90f7<span> M&amp;A<\/span>\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u682a\u5f0f\u4f1a\u793e<\/strong><\/td>\r\n<td>M&amp;A\u3001\u4e8b\u696d\u627f\u7d99\u3001\u30d5\u30a1\u30f3\u30c9\u904b\u55b6\u304a\u3088\u3073\u3053\u308c\u3089\u306e\u5468\u8fba\u9818\u57df\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4e8b\u696d<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u8fbb\u30fb\u672c\u90f7 \u53f8\u6cd5\u66f8\u58eb\u6cd5\u4eba<\/strong><\/td>\r\n<td>\u4e0d\u52d5\u7523\u306b\u95a2\u3059\u308b\u767b\u8a18\u624b\u7d9a\u306e\u4ee3\u7406\u30fb\u767b\u8a18\u76f8\u8ac7\u3001\u4f1a\u793e\u306b\u95a2\u3059\u308b\u767b\u8a18\u624b\u7d9a\u306e\u4ee3\u7406\u30fb\u767b\u8a18\u76f8\u8ac7\r\n<p>\u6cd5\u4eba\u306b\u95a2\u3059\u308b\u767b\u8a18\u624b\u7d9a\u306e\u4ee3\u7406\u30fb\u767b\u8a18\u76f8\u8ac7\u7b49\u3001\u88c1\u5224\u6240\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u306e\u4f5c\u6210<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u8fbb\u30fb\u672c\u90f7 \u884c\u653f\u66f8\u58eb\u6cd5\u4eba<\/strong><\/td>\r\n<td>\u4f1a\u793e\u8a2d\u7acb\u624b\u7d9a\u304d\u3001\u4f1a\u793e\u5206\u5272\u30fb\u5408\u4f75\u624b\u7d9a\u304d\u306a\u3069\u306e\u6cd5\u4eba\u696d\u52d9\u3001\u76f8\u7d9a\u4eba\u8abf\u67fb\u3001\u76f8\u7d9a\u8ca1\u7523\u8abf\u67fb\u306a\u3069\u306e\u76f8\u7d9a\u696d\u52d9\u3001\u88dc\u52a9\u91d1\u30fb\u878d\u8cc7\u30b5\u30dd\u30fc\u30c8<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>TH<\/strong><strong>\u5f01\u8b77\u58eb\u6cd5\u4eba<\/strong><\/td>\r\n<td>\u4f01\u696d\u6cd5\u52d9\u5168\u822c\u3001\u4e0d\u52d5\u7523\u95a2\u4fc2\u30fb\u76f8\u7d9a\u95a2\u4fc2\u3001\u5012\u7523\u51e6\u7406\u5168\u822c\u30fb\u4f01\u696d\u518d\u751f<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u3000\u7d4c\u55b6\u6226\u7565\u7814\u7a76\u8ca1\u56e3<\/strong><\/td>\r\n<td>\u793e\u54e1\u7814\u4fee\u4f1a\u306e\u53d7\u8a17\u30fb\u958b\u50ac\u3001\u30bb\u30df\u30ca\u30fc\u30fb\u8b1b\u6f14\u4f1a\u306e\u958b\u50ac\u3001\u7d4c\u55b6\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u304a\u5ba2\u3055\u307e\u306e\u983c\u308c\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u5f53\u6cd5\u4eba\u304c\u7a93\u53e3\u3068\u306a\u308a\u3001<strong>\u554f\u984c\u306e\u89e3\u6c7a\u306b\u5411\u3051\u305f\u3055\u307e\u3056\u307e\u306a\u58eb\u696d\u306e\u30b5\u30dd\u30fc\u30c8\u306b\u304a\u3064\u306a\u304e\u3057\u307e\u3059<\/strong>\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span>7-2. <\/span>\u8c4a\u5bcc\u306a\u9867\u554f\u7d4c\u9a13\u306b\u3088\u308b\u5bfe\u5fdc\u529b<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u5e45\u5e83\u3044\u4f01\u696d\u898f\u6a21\u3084\u696d\u7a2e\u306e\u9867\u554f\u7d4c\u9a13\u3092\u6d3b\u304b\u3057\u3001\u4f01\u696d\u7d4c\u55b6\u306b\u304a\u3051\u308b\u304a\u60a9\u307f\u89e3\u6c7a\u3092\u30b5\u30dd\u30fc\u30c8<\/strong>\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5f53\u6cd5\u4eba\u306f\u3001\u5e74\u9593<span>17,048<\/span>\u4ef6\u3082\u306e\u9867\u554f\u5148\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\uff08<span>2021<\/span>\u5e74<span>10<\/span>\u6708\uff5e<span>2022<\/span>\u5e74<span>9<\/span>\u6708\u306e\u5b9f\u7e3e\uff09\u3002\u304a\u5ba2\u3055\u307e\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u4e0a\u5834\u4f01\u696d\u307e\u3067\u591a\u5c90\u306b\u308f\u305f\u308a\u3001\u4ee5\u4e0b\u306e\u30b0\u30e9\u30d5\u3092\u898b\u3066\u308f\u304b\u308b\u3088\u3046\u306b\u9867\u554f\u5148\u306e\u696d\u7a2e\u3082\u591a\u7a2e\u591a\u69d8\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"575\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Co.-Ltd.-Limited-liability-company-38.fw-min.png\" alt=\"\" class=\"wp-image-1953\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Co.-Ltd.-Limited-liability-company-38.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Co.-Ltd.-Limited-liability-company-38.fw-min-300x158.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Co.-Ltd.-Limited-liability-company-38.fw-min-1024x540.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Co.-Ltd.-Limited-liability-company-38.fw-min-768x405.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u306b\u52a9\u6210\u91d1\u3092\u4f9d\u983c\u3059\u308b\u969b\u3001\u81ea\u793e\u306e\u696d\u7a2e\u306b\u95a2\u3059\u308b\u77e5\u8b58\u304c\u3042\u308b\u304b\u4e0d\u5b89\u306b\u611f\u3058\u308b\u304a\u5ba2\u3055\u307e\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5f53\u6cd5\u4eba\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u696d\u7a2e\u306e\u9867\u554f\u7d4c\u9a13\u304c\u3042\u308a\u307e\u3059\u3002<strong>\u5c02\u9580\u5206\u91ce\u306b\u7279\u5316\u3057\u305f\u30b9\u30bf\u30c3\u30d5\u3082\u591a\u6570\u5728\u7c4d\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u7279\u5b9a\u5206\u91ce\u306e\u52a9\u6210\u91d1\u53d7\u7d66\u3092\u5e0c\u671b\u3057\u3066\u3044\u308b\u65b9\u3082\u5b89\u5fc3\u3057\u3066\u3054\u4f9d\u983c\u304f\u3060\u3055\u3044<\/strong>\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u304a\u5ba2\u3055\u307e\u306e\u3054\u8981\u671b\u306b\u5408\u308f\u305b\u3066\u3001\u56fd\u5185<span>85<\/span>\u30f5\u6240\u306b\u3042\u308b\u5168\u56fd\u306e\u62e0\u70b9\u304b\u3089\u5c02\u5c5e\u306e\u30b9\u30bf\u30c3\u30d5\u3092\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u975e\u5e38\u306b\u8c4a\u5bcc\u306a\u9867\u554f\u7d4c\u9a13\u304c\u3042\u308b\u304b\u3089\u3053\u305d\u3001\u672c\u6765\u4f01\u696d\u306e\u30e9\u30a4\u30d5\u30b5\u30a4\u30af\u30eb\u3067\u4e00\u5ea6\u3057\u304b\u767a\u751f\u3057\u306a\u3044\u3088\u3046\u306a\u554f\u984c\u306b\u3082\u5e7e\u5ea6\u3068\u306a\u304f\u5bfe\u5fdc\u3057\u305f\u7d4c\u9a13\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001<strong>\u7d4c\u55b6\u8005\u304c\u62b1\u3048\u308b\u3055\u307e\u3056\u307e\u306a\u304a\u60a9\u307f\u306e\u89e3\u6c7a\u3084\u3001\u5c06\u6765\u7684\u306b\u8d77\u3053\u308a\u5f97\u308b\u554f\u984c\u306e\u4e88\u6e2c\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u3082\u304a\u307e\u304b\u305b\u304f\u3060\u3055\u3044<\/strong>\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5f53\u6cd5\u4eba\u304c\u84c4\u7a4d\u3057\u305f\u30ce\u30a6\u30cf\u30a6\u304c\u5f79\u7acb\u3064\u81ea\u4fe1\u304c\u3042\u308a\u307e\u3059\u3002\u3069\u3093\u306a\u304a\u60a9\u307f\u3067\u3082\u307e\u305a\u306f\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<div class=\"attention a-1\">\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span>8. <\/span>\u307e\u3068\u3081<\/h2>\r\n\r\n\r\n\r\n<p><strong>\u52a9\u6210\u91d1\u306f\u3001\u7a0e\u7406\u58eb\u3068\u793e\u52b4\u58eb\u306e\u4e21\u65b9\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u52d9\u3068\u52b4\u52d9\u306e\u4e21\u65b9\u306e\u5c02\u9580\u77e5\u8b58\u3092\u6d3b\u304b\u3057\u305f\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u3089\u308c\u307e\u3059<\/strong>\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u52a9\u6210\u91d1\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u306b\u306f\u3001\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-image\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/\u30b9\u30e9\u30a4\u30c92-1.png\" alt=\"\" width=\"1091\" height=\"403\" class=\"alignnone  wp-image-6179\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/\u30b9\u30e9\u30a4\u30c92-1.png 769w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/\u30b9\u30e9\u30a4\u30c92-1-300x111.png 300w\" sizes=\"auto, (max-width: 1091px) 100vw, 1091px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u306b\u52a9\u6210\u91d1\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u4f9d\u983c\u3059\u308b\u969b\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u3001<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u7740\u624b\u91d1<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u6210\u529f\u5831\u916c<\/p>\r\n\r\n\r\n\r\n<p>\u306e<span>2<\/span>\u7a2e\u985e\u3067\u3059\u3002\u4f9d\u983c\u8cbb\u7528\u306e\u76f8\u5834\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u7a0e\u7406\u58eb\u306b\u52a9\u6210\u91d1\u3092\u4f9d\u983c\u3059\u308b\u969b\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u7a2e\u985e\u3011<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u8cbb\u7528\u306e\u7a2e\u985e<\/strong><\/td>\r\n<td colspan=\"2\"><strong>\u8cbb\u7528\u306e\u6027\u8cea<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u7740\u624b\u91d1<\/strong><\/td>\r\n<td>\u4f9d\u983c\u6642\u306b\u652f\u6255\u3046\u8cbb\u7528<\/td>\r\n<td>\u30fb\u53d7\u7d66\u96e3\u6613\u5ea6\u30fb\u4f9d\u983c\u5185\u5bb9\u306b\u3088\u3063\u3066\u91d1\u984d\u304c\u7570\u306a\u308b<br \/>\u30fb\u4f9d\u983c\u5148\u306b\u3088\u3063\u3066\u7740\u624b\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u3082\u3042\u308b<br \/>\u30fb\u52a9\u6210\u91d1\u306e\u53d7\u7d66\u53ef\u5426\u306b\u95a2\u4fc2\u306a\u304f\u304b\u304b\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u6210\u529f\u5831\u916c<\/strong><\/td>\r\n<td>\u52a9\u6210\u91d1\u53d7\u7d66\u306e\u6c7a\u5b9a\u5f8c\u306b\u652f\u6255\u3046\u8cbb\u7528<\/td>\r\n<td>\u30fb\u53d7\u7d66\u91d1\u984d\u306b\u5bfe\u3057\u3066\u4e00\u5b9a\u306e\u5272\u5408\u306e\u91d1\u984d\u3092\u652f\u6255\u3046<br \/>\u30fb\u6210\u529f\u5831\u916c\u306f\u591a\u304f\u306e\u4f9d\u983c\u5148\u3067\u652f\u6255\u3044\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>&nbsp;<\/p>\r\n<p><strong>\u3010\u7a0e\u7406\u58eb\u306b\u52a9\u6210\u91d1\u3092\u4f9d\u983c\u3059\u308b\u8cbb\u7528\u76f8\u5834\u3011<\/strong><\/p>\r\n\r\n\r\n\r\n<figure 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