{"id":2551,"date":"2023-08-16T11:36:24","date_gmt":"2023-08-16T02:36:24","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=2551"},"modified":"2025-10-07T16:36:12","modified_gmt":"2025-10-07T07:36:12","slug":"investor-incorporation","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/investor-incorporation","title":{"rendered":"\u6295\u8cc7\u5bb6\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\uff1f\u5224\u65ad\u76ee\u5b89\u3092\u6574\u7406\u3057\u3066\u89e3\u8aac"},"content":{"rendered":"<p><strong>\u300c\u500b\u4eba\u6295\u8cc7\u5bb6\u3067\u3044\u308b\u3088\u308a\u3082\u3001\u6cd5\u4eba\u5316\u3057\u305f\u307b\u3046\u304c\u3001\u7bc0\u7a0e\u306b\u306a\u308b\u3089\u3057\u3044\u300d<\/strong><\/p>\n<p>\u305d\u3093\u306a\u8a71\u3092\u805e\u3044\u3066\u3001\u8abf\u3079\u3066\u3044\u308b\u3068\u3053\u308d\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u7d50\u8ad6\u304b\u3089\u304a\u4f1d\u3048\u3059\u308b\u3068\u3001\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u591a\u69d8\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u3089\u308c\u308b\u30b1\u30fc\u30b9\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3067\u3001<strong>\u9006\u306b\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u304f\u306a\u308b\u4eba\u3082\u3044\u308b<\/strong>\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001<strong>\u300c\u6295\u8cc7\u5bb6\u306e\u6cd5\u4eba\u5316\u300d<\/strong>\u306b\u3064\u3044\u3066\u3001\u57fa\u790e\u77e5\u8b58\u304b\u3089\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u307e\u3067\u3001\u6574\u7406\u3057\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u304f\u3068\u3001<strong>\u6295\u8cc7\u5bb6\u3068\u3057\u3066\u6cd5\u4eba\u5316\u3092\u3059\u308b\u3079\u304d\u304b\u51b7\u9759\u306b\u5224\u65ad\u3067\u304d\u308b<\/strong>\u69cb\u6210\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3054\u81ea\u8eab\u306e\u6295\u8cc7\u6226\u7565\u306b\u6700\u9069\u306a\u9053\u3092\u9078\u3076\u30d2\u30f3\u30c8\u3068\u306a\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<h2>1. \u6295\u8cc7\u5bb6\u306e\u6cd5\u4eba\u5316\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-02.fw-min.png\" alt=\"\" width=\"1090\" height=\"546\" class=\"alignnone wp-image-2556 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-02.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-02.fw-min-300x150.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-02.fw-min-1024x513.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-02.fw-min-768x385.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u307e\u305a\u306f\u3001\u6295\u8cc7\u5bb6\u306e\u6cd5\u4eba\u5316\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u304b\u3089\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>1-1. \u6295\u8cc7\u5bb6\u304c\u6cd5\u4eba\u5316\u3059\u308b\u3068\u306f\u3069\u3046\u3044\u3046\u3053\u3068\u304b\uff1f<\/h3>\n<p>\u300c\u305d\u3082\u305d\u3082\u3001<span>\u201c<\/span>\u6295\u8cc7\u5bb6\u304c\u6cd5\u4eba\u5316\u3059\u308b<span>\u201d <\/span>\u3063\u3066\u3069\u3046\u3044\u3046\u3053\u3068\uff1f\u300d<\/p>\n<p>\u3068\u3044\u3046\u7591\u554f\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u6295\u8cc7\u5bb6\u306e\u6cd5\u4eba\u5316\u3068\u306f\u3001<strong>\u6295\u8cc7\u5bb6\u304c\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3066\u3001\u6cd5\u4eba\u3068\u3057\u3066\u6295\u8cc7\u3092\u884c\u3046\u3053\u3068<\/strong>\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u8a2d\u7acb\u306f\u3001\u5bcc\u88d5\u5c64\u306e\u8cc7\u7523\u5bb6\u306e\u9593\u3067\u306f\u3001\u6614\u304b\u3089\u30aa\u30fc\u30bd\u30c9\u30c3\u30af\u30b9\u306a\u624b\u6cd5\u3067\u3057\u305f\u3002<\/p>\n<p>\u8fd1\u5e74\u3067\u306f\u3001\u526f\u696d\u3067\u4e0d\u52d5\u7523\u6295\u8cc7\u3092\u884c\u3046\u4f1a\u793e\u54e1\u3084\u3001\u682a\u5f0f\u30fb<span>FX<\/span>\u30fb\u4eee\u60f3\u901a\u8ca8\u306e\u30c8\u30ec\u30fc\u30c0\u30fc\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u6295\u8cc7\u5bb6\u304c\u6cd5\u4eba\u5316\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u305f\u3068\u3048\u3070\u4e0d\u52d5\u7523\u6295\u8cc7\u5bb6\u3067\u3042\u308c\u3070\u3001\u6cd5\u4eba\u5316\u3057\u3066\u6cd5\u4eba\u540d\u7fa9\u3067\u30a2\u30d1\u30fc\u30c8\u306a\u3069\u306e\u7269\u4ef6\u3092\u8cfc\u5165\u3057\u305f\u308a\u3001\u5927\u5bb6\u696d\uff08\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\uff09\u3092\u884c\u3063\u305f\u308a\u3057\u307e\u3059\u3002<\/p>\n<p>\u3042\u308b\u3044\u306f\u3001\u682a\u5f0f\u6295\u8cc7\u5bb6\u306e\u5834\u5408\u306b\u306f\u3001\u6cd5\u4eba\u540d\u7fa9\u306e\u8a3c\u5238\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u3066\u3001\u6cd5\u4eba\u53e3\u5ea7\u3067\u682a\u5f0f\u6295\u8cc7\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h3>1-2. \u500b\u4eba\u3068\u6cd5\u4eba\u306e\u7a0e\u5236\u306e\u9055\u3044<\/h3>\n<p>\u3053\u306e\u5f8c\u3001\u6295\u8cc7\u5bb6\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u304c\u3001\u305d\u306e\u524d\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u306e\u306f\u3001\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3001<strong>\u500b\u4eba\u3068\u6cd5\u4eba\u306e\u6240\u5f97\u7a0e\u306e\u9055\u3044<\/strong>\u3067\u3059\u3002<\/p>\n<p><strong>\u300c\u500b\u4eba\u6295\u8cc7\u5bb6\u3068\u6cd5\u4eba\u5316\u306f\u3001\u3069\u3061\u3089\u306e\u307b\u3046\u304c\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\uff1f\u300d<\/strong><\/p>\n<p>\u3068\u3044\u3046\u70b9\u304c\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u7d50\u8ad6\u304b\u3089\u3044\u3048\u3070\u3001\u672c\u5f53\u306b\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3067\u4e00\u6982\u306b\u306f\u3044\u3048\u307e\u305b\u3093\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-03.fw-min.png\" alt=\"\" width=\"1090\" height=\"463\" class=\"alignnone wp-image-2558 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-03.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-03.fw-min-300x127.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-03.fw-min-1024x435.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-03.fw-min-768x326.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u6cd5\u4eba\u7a0e\u3068\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u3067\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>1-2-1. \u6cd5\u4eba\u7a0e<\/h4>\n<p>\u307e\u305a\u6cd5\u4eba\u306e\u5834\u5408\u306f\u30b7\u30f3\u30d7\u30eb\u3067\u3059\u3002\u3069\u306e\u3088\u3046\u306a\u6295\u8cc7\u5bfe\u8c61\u304b\u3089\u5f97\u3089\u308c\u305f\u6240\u5f97\u3067\u3042\u3063\u3066\u3082\u3001\u4e00\u5f8b\u3067\u300c\u6cd5\u4eba\u7a0e\u300d\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u3011<\/strong><\/p>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u666e\u901a\u6cd5\u4eba\u3001\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u7b49\u53c8\u306f\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49\u306b\u3064\u3044\u3066\u306f<span>23.2<\/span>\uff05<span><br \/><\/span>\uff08\u8cc7\u672c\u91d1<span>1<\/span>\u5104\u5186\u4ee5\u4e0b\u306e\u666e\u901a\u6cd5\u4eba\u3001\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u7b49\u53c8\u306f\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u3046\u3061\u5e74<span>800<\/span>\u4e07\u5186\u4ee5\u4e0b\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f<span>15<\/span>\uff05\uff09<\/p>\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/corporation\/c01.htm\">\u8ca1\u52d9\u7701\u300c\u6cd5\u4eba\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u8cc7\u6599\u300d<\/a><\/span><\/p>\n<p>\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u8cc7\u672c\u91d1<span>1<\/span>\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u3067\u3042\u308c\u3070\u3001<\/p>\n<p><strong>\u300a\u5e74<span>800<\/span>\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306f<span>15%<\/span>\u3001\u305d\u308c\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f<span>23.2%<\/span>\u300b<\/strong><\/p>\n<p>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u4e0a\u8a18\u306e\u307b\u304b\u306b\u3001\u5730\u65b9\u7a0e\uff08\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e\uff09\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4>1-2-2. \u6240\u5f97\u7a0e<\/h4>\n<p>\u4e00\u65b9\u3001\u500b\u4eba\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u306f\u3001\u6cd5\u4eba\u7a0e\u3088\u308a\u3082\u8907\u96d1\u3067\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u8ab2\u7a0e\u65b9\u5f0f\u304c<span>2<\/span>\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\uff08<span>1<\/span>\uff09<strong>\u7dcf\u5408\u8ab2\u7a0e\u5236\u5ea6<\/strong>\uff1a\u5404\u7a2e\u306e\u6240\u5f97\u91d1\u984d\u3092\u5408\u8a08\u3057\u7dcf\u6240\u5f97\u91d1\u984d\u3092\u6c42\u3081\u3001\u3053\u308c\u306b\u3064\u3044\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u305d\u306e\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u3002<\/p>\n<p>\uff08<span>2<\/span>\uff09<strong>\u5206\u96e2\u8ab2\u7a0e\u5236\u5ea6<\/strong>\uff1a\u4ed6\u306e\u6240\u5f97\u91d1\u984d\u3068\u5408\u8a08\u305b\u305a\u3001\u5206\u96e2\u3057\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u305d\u306e\u7a0e\u984d\u3092\u7d0d\u3081\u308b\u3002<\/p>\n<p>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u5236\u5ea6\uff08\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff09\u3068\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u5236\u5ea6\uff08\u6e90\u6cc9\u5fb4\u53ce\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u3059\u308b\u305f\u3081\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\uff09\u306e<span>2<\/span>\u7a2e\u985e\u304c\u3042\u308b\u3002<\/p>\n<p><strong>\uff08<span>1<\/span>\uff09\u7dcf\u5408\u8ab2\u7a0e\u5236\u5ea6<\/strong>\u306e\u5834\u5408\u306f\u3001\u7d2f\u9032\u8ab2\u7a0e\u3068\u3044\u3063\u3066\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066<strong>\u300a\u6240\u5f97\u7a0e<span>5<\/span>\u301c<span>45%<\/span>\u300b<span>+<\/span>\u4f4f\u6c11\u7a0e <\/strong>\u3068\u306a\u308a\u3001\u5132\u3051\u304c\u5927\u304d\u304f\u306a\u308b\u307b\u3069\u7a0e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3011<\/strong><\/p>\n<table width=\"608\">\n<tbody>\n<tr>\n<td width=\"373\">\n<p>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/p>\n<\/td>\n<td width=\"80\">\n<p>\u7a0e\u7387<\/p>\n<\/td>\n<td width=\"155\">\n<p>\u63a7\u9664\u984d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"373\">\n<p>1,000\u5186 \u304b\u3089<span> 1,949,000<\/span>\u5186\u307e\u3067<\/p>\n<\/td>\n<td width=\"80\">\n<p>5\uff05<\/p>\n<\/td>\n<td width=\"155\">\n<p>0\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"373\">\n<p>1,950,000\u5186 \u304b\u3089<span> 3,299,000<\/span>\u5186\u307e\u3067<\/p>\n<\/td>\n<td width=\"80\">\n<p>10\uff05<\/p>\n<\/td>\n<td width=\"155\">\n<p>97,500\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"373\">\n<p>3,300,000\u5186 \u304b\u3089<span> 6,949,000<\/span>\u5186\u307e\u3067<\/p>\n<\/td>\n<td width=\"80\">\n<p>20\uff05<\/p>\n<\/td>\n<td width=\"155\">\n<p>427,500\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"373\">\n<p>6,950,000\u5186 \u304b\u3089<span> 8,999,000<\/span>\u5186\u307e\u3067<\/p>\n<\/td>\n<td width=\"80\">\n<p>23\uff05<\/p>\n<\/td>\n<td width=\"155\">\n<p>636,000\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"373\">\n<p>9,000,000\u5186 \u304b\u3089<span> 17,999,000<\/span>\u5186\u307e\u3067<\/p>\n<\/td>\n<td width=\"80\">\n<p>33\uff05<\/p>\n<\/td>\n<td width=\"155\">\n<p>1,536,000\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"373\">\n<p>18,000,000\u5186 \u304b\u3089<span> 39,999,000<\/span>\u5186\u307e\u3067<\/p>\n<\/td>\n<td width=\"80\">\n<p>40\uff05<\/p>\n<\/td>\n<td width=\"155\">\n<p>2,796,000\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"373\">\n<p>40,000,000\u5186 \u4ee5\u4e0a<\/p>\n<\/td>\n<td width=\"80\">\n<p>45\uff05<\/p>\n<\/td>\n<td width=\"155\">\n<p>4,796,000\u5186<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u2003\u5e73\u6210<span>25<\/span>\u5e74\u304b\u3089\u4ee4\u548c<span>19<\/span>\u5e74\u307e\u3067\u306e\u5404\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff08\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u5e74\u5206\u306e\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u306e<span>2.1<\/span>\u30d1\u30fc\u30bb\u30f3\u30c8\uff09\u3092\u4f75\u305b\u3066\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\">\u56fd\u7a0e\u5e81\u300cNo.2260\u2003\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u300d<\/a><\/span><\/p>\n<p>\u203b\u4e0a\u8a18\u306e\u307b\u304b\u306b\u3001\u304a\u4f4f\u307e\u3044\u306e\u5730\u57df\u306e\u4f4f\u6c11\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u3060\u3051\u898b\u308b\u3068\u3001\u7a0e\u7387\u304c\u4e00\u5f8b\u3067\u3042\u308b\u6cd5\u4eba\u7a0e\u306e\u307b\u3046\u304c\u7a0e\u8ca0\u62c5\u304c\u8efd\u3044\u3088\u3046\u306b\u601d\u3048\u307e\u3059\u304c\u3001\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306f\u3001<strong>\uff08<span>2<\/span>\uff09\u5206\u96e2\u8ab2\u7a0e\u5236\u5ea6<\/strong> \u3092\u9069\u7528\u3067\u304d\u308b\u6240\u5f97\u304c\u3042\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u682a\u5f0f\u6295\u8cc7\u3092\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u3067\u884c\u3063\u305f\u5834\u5408\u3001\u7a0e\u7387\u306f<strong>\u300a\u6240\u5f97\u7a0e<span> 15% + <\/span>\u4f4f\u6c11\u7a0e<span>5%<\/span>\u300b<\/strong><span>+<\/span>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff08\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u5e74\u5206\u306e\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u306e<span>2.1%<\/span>\uff09\u3067\u3001<span>20.315%<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300a\u6cd5\u4eba\u7a0e\u306e<span>23.2%<\/span>\u300b\u3088\u308a\u3082\u3001\u4f4e\u3044\u7a0e\u7387\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<h3>1-3. \u3069\u3061\u3089\u304c\u7a0e\u8ca0\u62c5\u304c\u5c11\u306a\u3044\u304b\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9<\/h3>\n<p>\u3053\u3053\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u304f\u3068\u3001<strong>\u500b\u4eba\u6295\u8cc7\u5bb6\u306e\u307e\u307e\u3067\u3044\u308b\u306e\u3068\u3001\u6cd5\u4eba\u5316\u3059\u308b\u306e\u3067\u306f\u3001\u3069\u3061\u3089\u304c\u304a\u5f97\u306b\u306a\u308b\u304b\u306f\u3001\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3067\u4e00\u6982\u306b\u3044\u3048\u306a\u3044<\/strong>\u3053\u3068\u304c\u3001\u304a\u308f\u304b\u308a\u3044\u305f\u3060\u3051\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u30cd\u30c3\u30c8\u4e0a\u3067\u898b\u304b\u3051\u308b\u6295\u8cc7\u5bb6\u306a\u3069\u3001\u307b\u304b\u306e\u4eba\u3068\u72b6\u6cc1\u3068\u540c\u3058\u3060\u3068\u8003\u3048\u3066\u5224\u65ad\u3059\u308b\u306e\u306f\u5371\u967a\u3067\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3042\u308b\u3044\u306f\u3001\u7d2f\u9032\u8ab2\u7a0e\u3067\u4e8b\u696d\u6240\u5f97\u306e\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u308b\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u6cd5\u4eba\u5316\uff08<span>\u203b<\/span>\uff09\u3068\u3082\u3001\u533a\u5225\u3057\u3066\u6349\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u5834\u5408\u3001\u7d2f\u9032\u8ab2\u7a0e\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u304c\u4e3b\u306e\u305f\u3081\u3001\u4e00\u822c\u7684\u306b\u300a\u6240\u5f97<span>800<\/span>\u4e07\u5186\u524d\u5f8c\u300b\u304c\u3001\u6cd5\u4eba\u5316\u691c\u8a0e\u306e\u76ee\u5b89\u3068\u3044\u308f\u308c\u307e\u3059\uff08\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.ht-tax.or.jp\/pdf\/scope\/202009.pdf\">\u300eSCOPE\u300f2020\u5e749\u6708\u53f7\uff08No.231\uff09<\/a><\/span>\uff09\u3002<\/p>\n<p>\u6295\u8cc7\u5bb6\u306e\u5834\u5408\u306f\u3001<\/p>\n<p><strong>\u30fb\u3069\u306e\u3088\u3046\u306a\u6295\u8cc7\u5bfe\u8c61\u304b\u3089\u306e\u6240\u5f97\u304c\u3042\u308b\u306e\u304b\uff1f<\/strong><\/p>\n<p><strong>\u30fb\u8ab2\u7a0e\u5236\u5ea6\u306f\u3069\u306e\u7a2e\u985e\u3092\u9078\u3076\u306e\u304b\uff1f<\/strong><\/p>\n<p><strong>\u30fb\u6240\u5f97\u306e\u91d1\u984d\u306f\u3044\u304f\u3089\u306a\u306e\u304b\uff1f<\/strong><\/p>\n<p><strong>\u30fb\u6295\u8cc7\u4ee5\u5916\u306e\u6240\u5f97\u306f\u4f55\u304c\u3042\u308b\u306e\u304b\uff1f<\/strong><\/p>\n<p>\u2026\u2026\u306a\u3069\u306e\u8981\u4ef6\u306b\u3088\u3063\u3066\u5909\u308f\u308b\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u306e\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u3001\u898b\u8fbc\u307f\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u3066\u6bd4\u8f03\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6b21\u7ae0\u304b\u3089\u306f\u3001\u4e0a\u8a18\u3092\u8e0f\u307e\u3048\u305f\u3046\u3048\u3067\u3001\u6cd5\u4eba\u5316\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u4ee5\u4e0b\u3067\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u4ee5\u5916\u306e\u691c\u8a0e\u30dd\u30a4\u30f3\u30c8\u3082\u591a\u304f\u3042\u308b\u305f\u3081\u3001\u591a\u89d2\u7684\u306b\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>2. \u6295\u8cc7\u5bb6\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-04.fw-min.png\" alt=\"\" width=\"1090\" height=\"546\" class=\"alignnone wp-image-2560 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-04.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-04.fw-min-300x150.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-04.fw-min-1024x513.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-04.fw-min-768x385.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u6295\u8cc7\u5bb6\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3001<span>6<\/span>\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-05.fw-min.png\" alt=\"\" width=\"1090\" height=\"696\" class=\"alignnone wp-image-2562 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-05.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-05.fw-min-300x192.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-05.fw-min-1024x654.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-05.fw-min-768x490.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u305d\u308c\u305e\u308c\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>2-1. \u7570\u306a\u308b\u7a2e\u985e\u306e\u6295\u8cc7\u3092\u307e\u3068\u3081\u3066\u640d\u76ca\u901a\u7b97\u3067\u304d\u308b<\/h3>\n<p>1\u3064\u3081\u306e\u30e1\u30ea\u30c3\u30c8\u306f<strong>\u300c\u7570\u306a\u308b\u7a2e\u985e\u306e\u6295\u8cc7\u3092\u307e\u3068\u3081\u3066\u640d\u76ca\u901a\u7b97\u3067\u304d\u308b\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u640d\u76ca\u901a\u7b97\u3068\u306f\u3001\u540c\u5e74\u5206\u306e\u5229\u76ca\u3068\u640d\u5931\u3092\u76f8\u6bba\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u500b\u4eba\u6295\u8cc7\u5bb6\u306e\u5834\u5408\u3001\u6240\u5f97\u306e\u533a\u5206\u304c\u5206\u304b\u308c\u3066\u304a\u308a\u3001\u6c7a\u307e\u3063\u305f\u6240\u5f97\u3057\u304b\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u3010\u500b\u4eba\u306e\u5834\u5408\uff1a\u640d\u76ca\u901a\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306e\u7bc4\u56f2\u3011<\/strong><\/p>\n<p>\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u3001\u640d\u76ca\u901a\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306f\u6b21\u306e\u6240\u5f97\u3067\u3059\u3002<\/p>\n<p>\uff08<span>1<\/span>\uff09\u4e0d\u52d5\u7523\u6240\u5f97<\/p>\n<p>\uff08<span>2<\/span>\uff09\u4e8b\u696d\u6240\u5f97<\/p>\n<p>\uff08<span>3<\/span>\uff09\u8b72\u6e21\u6240\u5f97<\/p>\n<p>\uff08<span>4<\/span>\uff09\u5c71\u6797\u6240\u5f97<span><\/p>\n<p><\/span><\/p>\n<p>\uff08\u6ce8<span>1<\/span>\uff09<span>\u2003<\/span>\u5229\u5b50\u6240\u5f97\u304a\u3088\u3073\u9000\u8077\u6240\u5f97\u306f\u3001\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u640d\u5931\u304c\u751f\u3058\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\uff08\u6ce8<span>2<\/span>\uff09<span>\u2003<\/span>\u914d\u5f53\u6240\u5f97\u3001\u7d66\u4e0e\u6240\u5f97\u3001\u4e00\u6642\u6240\u5f97\u304a\u3088\u3073\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u640d\u5931\u304c\u751f\u3058\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u640d\u5931\u306e\u91d1\u984d\u306f\u4ed6\u306e\u5404\u7a2e\u6240\u5f97\u306e\u91d1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\uff08\u6ce8<span>3<\/span>\uff09<span>\u2003<\/span>\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u3067\u306a\u3044\u8cc7\u7523\u306b\u4fc2\u308b\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u751f\u3058\u305f\u640d\u5931\u306f\u3001\u7af6\u8d70\u99ac\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u3082\u306e\u3067\u4e00\u5b9a\u306e\u5834\u5408\u3092\u9664\u304d\u3001\u4ed6\u306e\u5404\u7a2e\u6240\u5f97\u306e\u91d1\u984d\u3068\u640d\u76ca\u901a\u7b97\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2250.htm\">\u56fd\u7a0e\u5e81\u300cNo.2250\u2003\u640d\u76ca\u901a\u7b97\u300d<\/a><\/span><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u5927\u5bb6\u696d\uff08\u4e0d\u52d5\u7523\u6240\u5f97\uff09\u3067\u5229\u76ca\u304c\u51fa\u3066\u304a\u308a\u3001<span>CFD<\/span>\u53d6\u5f15\uff08\u96d1\u6240\u5f97\uff09\u3067\u640d\u5931\u304c\u51fa\u3066\u3044\u308b\u3068\u3057\u307e\u3059\u3002\u640d\u76ca\u901a\u7b97\u3057\u3066\u5229\u76ca\u3092\u76f8\u6bba\u3067\u304d\u308c\u3070\u3001\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u306e\u3067\u3059\u304c\u3001\u500b\u4eba\u6295\u8cc7\u5bb6\u3067\u306f\u4e0d\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u304c\u3001\u6cd5\u4eba\u5316\u3059\u308b\u3068\u6240\u5f97\u306e\u533a\u5206\u3051\u304c\u306a\u3044\u305f\u3081\u3001\u3069\u306e\u3088\u3046\u306a\u6295\u8cc7\u304b\u3089\u5f97\u305f\u5229\u76ca\u3067\u3042\u3063\u3066\u3082\u3001\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u8907\u6570\u306e\u533a\u5206\u306b\u307e\u305f\u304c\u308b\u6295\u8cc7\u3092\u3057\u3066\u3044\u308b\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u306f\u3001\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8<\/strong>\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>2-2. \u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u306e\u671f\u9593\u304c\u6700\u9577<span>10<\/span>\u5e74\u9593\u306b\u5ef6\u9577\u3055\u308c\u308b<\/h3>\n<p>2\u3064\u3081\u306e\u30e1\u30ea\u30c3\u30c8\u306f<strong>\u300c\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u306e\u671f\u9593\u304c\u6700\u9577<span>10<\/span>\u5e74\u9593\u306b\u5ef6\u9577\u3055\u308c\u308b\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u3068\u306f\u3001\u640d\u5931\u304c\u51fa\u305f\u5e74\u306e\u7fcc\u5e74\u4ee5\u964d\u306b\u640d\u5931\u3092\u7e70\u308a\u8d8a\u3057\u3066\u3001\u7fcc\u5e74\u4ee5\u964d\u306e\u5229\u76ca\u3068\u76f8\u6bba\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u500b\u4eba\u6295\u8cc7\u5bb6\u306e\u5834\u5408\u3001\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u306e\u671f\u9593\u306f\u6700\u9577<span>3<\/span>\u5e74\u3067\u3059\u304c\u3001<strong>\u6cd5\u4eba\u5316\u3059\u308b\u3068<span>10<\/span>\u5e74\u9593\u306b\u5ef6\u9577<\/strong>\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6295\u8cc7\u306b\u53d6\u308a\u7d44\u3080\u904e\u7a0b\u3067\u306f\u3001\u601d\u308f\u306c\u5927\u304d\u306a\u640d\u5931\u3092\u51fa\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u682a\u5f0f\u6295\u8cc7\u3092\u3057\u3066\u3044\u308b\u4eba\u3067\u3042\u308c\u3070\u3001\u300c\u30ea\u30fc\u30de\u30f3\u30b7\u30e7\u30c3\u30af\u300d\u300c\u30b3\u30ed\u30ca\u30b7\u30e7\u30c3\u30af\u300d\u306e\u3088\u3046\u306a\u66b4\u843d\u306b\u5dfb\u304d\u8fbc\u307e\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u5927\u304d\u306a\u30b7\u30e7\u30c3\u30af\u304b\u3089\u76f8\u5834\u304c\u56de\u5fa9\u3059\u308b\u307e\u3067\u306f\u3001\u5e74\u5358\u4f4d\u306e\u6642\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u306e\u671f\u9593\u304c<span>10<\/span>\u5e74\u3068\u9577\u3051\u308c\u3070\u3001\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u306a\u304c\u3089\u5dfb\u304d\u8fd4\u3057\u3092\u56f3\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5762.htm\">\u56fd\u7a0e\u5e81\u300cNo.5762\u2003\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u300d<\/a><\/span><\/p>\n<h3>2-3. \u7d4c\u8cbb\u306e\u9069\u7528\u7bc4\u56f2\u304c\u5e83\u304f\u306a\u308b<\/h3>\n<p>3\u3064\u3081\u306e\u30e1\u30ea\u30c3\u30c8\u306f<strong>\u300c\u7d4c\u8cbb\u306e\u9069\u7528\u7bc4\u56f2\u304c\u5e83\u304f\u306a\u308b\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u3088\u308a\u591a\u304f\u306e\u9805\u76ee\u3092\u7d4c\u8cbb\u9069\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308c\u3070\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3092\u6e1b\u3089\u305b\u308b\u306e\u3067\u3001\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u5316\u306b\u3088\u3063\u3066\u3001\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u4ee3\u8868\u7684\u306a\u9805\u76ee\u306f<strong>\u300c\u5f79\u54e1\u5831\u916c\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u81ea\u8eab\u306b\u5bfe\u3059\u308b\u5f79\u54e1\u5831\u916c\u306e\u307b\u304b\u3001\u305f\u3068\u3048\u3070\u3001\u914d\u5076\u8005\u306a\u3069\u5bb6\u65cf\u3092\u5f79\u54e1\u3068\u3059\u308b\u3053\u3068\u3067\u3001\u9069\u7528\u7bc4\u56f2\u304c\u5e83\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u5f79\u54e1\u5831\u916c\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u91d1\u984d\u306b\u306f\u3001\u500b\u4eba\u306e\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u30c8\u30fc\u30bf\u30eb\u3067\u3069\u3061\u3089\u306e\u307b\u3046\u304c\u7d0d\u7a0e\u984d\u304c\u5c11\u306a\u304f\u306a\u308b\u304b\u306f\u3001\u614e\u91cd\u306b\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>2-4. \u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u6d3b\u7528\u3067\u304d\u308b<\/h3>\n<p>4\u3064\u3081\u306e\u30e1\u30ea\u30c3\u30c8\u306f<strong>\u300c\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u6d3b\u7528\u3067\u304d\u308b\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u591a\u7a2e\u591a\u69d8\u306a\u8ca1\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u500b\u4eba\u540d\u7fa9\u306e\u307e\u307e\u306b\u3057\u3066\u304a\u304f\u3068\u3001\u76f8\u7d9a\u306e\u969b\u306b\u3072\u3068\u3064\u305a\u3064\u500b\u5225\u306b\u76f8\u7d9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u5927\u304d\u306a\u8ca0\u62c5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u6cd5\u4eba\u5316\u3057\u3066\u6cd5\u4eba\u540d\u7fa9\u306b\u5909\u66f4\u3057\u3066\u304a\u304f\u3068\u3001<strong>\u6cd5\u4eba\u3092\u627f\u7d99\u3059\u308b\u3060\u3051\u3067\u3088\u3044\u306e\u3067\u3001\u76f8\u7d9a\u3092\u5186\u6ed1\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u307e\u305f\u3001\u5f79\u54e1\u5831\u916c\u306e\u5f62\u3067\u3001\u8ca1\u7523\u3092\u5bb6\u65cf\u306a\u3069\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u4eba\u3078\u79fb\u8ee2\u3057\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u5727\u7e2e\u3059\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u8efd\u6e1b\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>2-5. \u6240\u5f97\u7a0e\u306e\u7a0e\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p>5\u3064\u3081\u306e\u30e1\u30ea\u30c3\u30c8\u306f<strong>\u300c\u6240\u5f97\u7a0e\u306e\u7a0e\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u5148\u307b\u3069\u300c<span>1-3. <\/span>\u3069\u3061\u3089\u304c\u7a0e\u8ca0\u62c5\u304c\u5c11\u306a\u3044\u304b\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9<span>\u00a0<\/span>\u300d\u306e\u9805\u3067\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>\u4e00\u6982\u306b\u7a0e\u7387\u3060\u3051\u3067\u6bd4\u8f03\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u3053\u3053\u307e\u3067\u306b\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u89e3\u8aac\u3057\u305f\u300c\u640d\u76ca\u901a\u7b97\u300d\u300c\u7e70\u8d8a\u63a7\u9664\u306e\u671f\u9593\u300d\u300c\u7d4c\u8cbb\u306e\u9069\u7528\u7bc4\u56f2\u300d\u306a\u3069\u306e\u8981\u7d20\u3082\u542b\u3081\u3066\u7dcf\u5408\u7684\u306b\u691c\u8a0e\u3059\u308b\u3068\u3001<strong>\u6240\u5f97\u7a0e\u306e\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u30b1\u30fc\u30b9\u306f\u591a\u3044<\/strong>\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>2-6. \u6295\u8cc7\u306e\u53d6\u5f15\u306b\u6709\u5229\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b<\/h3>\n<p>6\u3064\u3081\u306e\u30e1\u30ea\u30c3\u30c8\u306f<strong>\u300c\u6295\u8cc7\u306e\u53d6\u5f15\u306b\u6709\u5229\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001<span>FX<\/span>\u53d6\u5f15\u306e\u5834\u5408\u3001\u500b\u4eba\u53e3\u5ea7\u3088\u308a\u3082\u6cd5\u4eba\u53e3\u5ea7\u306e\u307b\u3046\u304c\u9ad8\u3044\u30ec\u30d0\u30ec\u30c3\u30b8\u3067\u53d6\u5f15\u3067\u304d\u308b\u3088\u3046\u306b\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u4e8b\u696d\u8005\u304c\u591a\u304f\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3042\u308b\u3044\u306f\u3001\u4e0d\u52d5\u7523\u6295\u8cc7\u306e\u5834\u5408\u3001\u6cd5\u4eba\u5f62\u614b\u3067\u3042\u308b\u3053\u3068\u3067\u53d6\u5f15\u304c\u3057\u3084\u3059\u304f\u306a\u3063\u305f\u308a\u3001\u878d\u8cc7\u3092\u5f15\u304d\u51fa\u3057\u3084\u3059\u304f\u306a\u3063\u305f\u308a\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3054\u81ea\u8eab\u304c\u884c\u3063\u3066\u3044\u308b\u6295\u8cc7\u3067\u3001\u6cd5\u4eba\u3067\u3057\u304b\u5f97\u3089\u308c\u306a\u3044\u5229\u5f97\u304c\u3042\u308c\u3070\u3001\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3059\u308b\u4fa1\u5024\u306f\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h2>3. \u6295\u8cc7\u5bb6\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-06.fw-min.png\" alt=\"\" width=\"1090\" height=\"546\" class=\"alignnone wp-image-2564 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-06.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-06.fw-min-300x150.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-06.fw-min-1024x513.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-06.fw-min-768x385.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u7d9a\u3044\u3066\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002\u3069\u3046\u3044\u3063\u305f\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u304b\u3001\u3042\u3089\u304b\u3058\u3081\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-07.fw-min.png\" alt=\"\" width=\"1090\" height=\"533\" class=\"alignnone wp-image-2565 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-07.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-07.fw-min-300x147.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-07.fw-min-1024x501.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-07.fw-min-768x376.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<h3>3-1. \u4f1a\u793e\u306e\u8a2d\u7acb\u30b3\u30b9\u30c8\u3068\u624b\u9593\u304c\u751f\u3058\u308b<\/h3>\n<p>1\u3064\u3081\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f<strong>\u300c\u4f1a\u793e\u306e\u8a2d\u7acb\u30b3\u30b9\u30c8\u3068\u624b\u9593\u304c\u751f\u3058\u308b\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u8a2d\u7acb\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u8a73\u7d30\u306f\u300c\u6cd5\u4eba\u6210\u308a \u8cbb\u7528<span>\u00a0<\/span>\u300d\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u5b9f\u8cbb\u3060\u3051\u3067\u3082\u3001\u4ee5\u4e0b\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u4f1a\u793e\u8a2d\u7acb\u306b\u304b\u304b\u308b\u8cbb\u7528\u3011<\/strong><\/p>\n<table width=\"385\">\n<tbody>\n<tr>\n<td width=\"234\">\n<p>\u9805\u76ee<\/p>\n<\/td>\n<td width=\"151\">\n<p>\u8cbb\u7528<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"234\">\n<p>\u5b9a\u6b3e\u8a8d\u8a3c\u5370\u7d19\u4ee3<\/p>\n<\/td>\n<td width=\"151\">\n<p>40,000\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"234\">\n<p>\u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599<\/p>\n<\/td>\n<td width=\"151\">\n<p>32,000\u5186<span>(\u203b)<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"234\">\n<p>\u767b\u9332\u514d\u8a31\u7a0e<\/p>\n<\/td>\n<td width=\"151\">\n<p>150,000\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"234\">\n<p><strong>\u4f1a\u793e\u8a2d\u7acb\u306b\u304b\u304b\u308b\u5b9f\u8cbb\u5408\u8a08<\/strong><\/p>\n<\/td>\n<td width=\"151\">\n<p><strong>222,000<\/strong><strong>\u5186<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u8cc7\u672c\u91d1\u304c<span>100<\/span>\u4e07\u5186\u4ee5\u4e0a<span>300<\/span>\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599\u306f<span>42,000<\/span>\u5186\u3001<span>300<\/span>\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306f<span>52,000<\/span>\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eee\u306b\u3001\u4f1a\u793e\u8a2d\u7acb\u306b\u3088\u3063\u3066\u898b\u8fbc\u3081\u308b\u6e1b\u7a0e\u984d\u304c\u300a\u5e74<span>5<\/span>\u4e07\u5186\u300b\u3060\u3063\u305f\u5834\u5408\u3001\u521d\u671f\u8cbb\u7528\u3092\u56de\u53ce\u3059\u308b\u3060\u3051\u3067<span>4<\/span>\u5e74\u4ee5\u4e0a\u306e\u5e74\u6708\u304c\u5fc5\u8981\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u52a0\u3048\u3066\u3001\u4f1a\u793e\u8a2d\u7acb\u306b\u306f\u304a\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u8a2d\u7acb\u624b\u7d9a\u304d\u306e\u624b\u9593\u3084\u52b4\u529b\u3082\u751f\u3058\u307e\u3059\u3002\u305d\u308c\u3089\u3082\u52a0\u5473\u3059\u308c\u3070\u3001\u304b\u304b\u308b\u30b3\u30b9\u30c8\u4ee5\u4e0a\u306b\u30e1\u30ea\u30c3\u30c8\u304c\u5f97\u3089\u308c\u308b\u898b\u8fbc\u307f\u304c\u306a\u3044\u3068\u3001\u5f8c\u6094\u3059\u308b\u7d50\u679c\u3068\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<h3>3-2. \u4f1a\u793e\u306e\u904b\u7528\u30b3\u30b9\u30c8\u3068\u624b\u9593\u304c\u751f\u3058\u308b<\/h3>\n<p>2\u3064\u3081\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f<strong>\u300c\u4f1a\u793e\u306e\u904b\u7528\u30b3\u30b9\u30c8\u3068\u624b\u9593\u304c\u751f\u3058\u308b\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u904b\u7528\u30b3\u30b9\u30c8\u306e\u4f8b\u3011<\/strong><\/p>\n<p>\u30fb\u793e\u4f1a\u4fdd\u967a\u6599<\/p>\n<p>\u30fb\u9867\u554f\u7a0e\u7406\u58eb\u3078\u306e\u5831\u916c<\/p>\n<p>\u30fb\u6cd5\u4eba\u4f4f\u6c11\u7a0e\uff08\u6240\u5f97\u304c\u8d64\u5b57\u3067\u3042\u3063\u3066\u3082\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3002\u8cc7\u672c\u91d1<span>1,000<\/span>\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408<span> 7<\/span>\u4e07\u5186<span>\/<\/span>\u5e74\u301c\uff09<\/p>\n<p>\u8cbb\u7528\u7684\u306a\u8ca0\u62c5\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u793e\u5f62\u614b\u306b\u306a\u308b\u3068\u3001\u6cd5\u7684\u306b\u5fc5\u8981\u3068\u306a\u308b\u624b\u7d9a\u304d\u304c\u591a\u304f\u3042\u308a\u3001\u624b\u9593\u304c\u5897\u3048\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4f5c\u696d\u304c\u591a\u304f\u52b4\u529b\u306e\u304b\u304b\u308b\u6c7a\u7b97\u51e6\u7406\u3084\u3001\u5f37\u5236\u52a0\u5165\u3068\u306a\u308b\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>3-3. 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\u5909\u66f4<span>\u00a0<\/span>\u300d\u3082\u3042\u308f\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>3-4. 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href=\"https:\/\/j-net21.smrj.go.jp\/accounts\/tax\/20140329_22.html\">J-Net21\u300c\u5927\u304d\u304f\u5909\u308f\u3063\u305f\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u304a\u3088\u3073\u8a55\u4fa1\u640d\u76ca\u300d<\/a><\/span><\/p>\n<p>\u5b9f\u969b\u306e\u4f1a\u8a08\u4e0a\u306e\u51e6\u7406\u306f\u5c02\u9580\u77e5\u8b58\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u7a0e\u7406\u58eb\u3068\u3088\u304f\u76f8\u8ac7\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3054\u81ea\u8eab\u306e\u6295\u8cc7\u30b9\u30bf\u30a4\u30eb\u3067\u306f\u3069\u306e\u3088\u3046\u306a\u51e6\u7406\u306b\u306a\u308b\u306e\u304b\u3001\u6cd5\u4eba\u5316\u3059\u308b\u524d\u306b\u3001\u3088\u304f\u691c\u8a0e\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/renketsu\/02\/02_03_05.htm\">\u56fd\u7a0e\u5e81\u300c\u7b2c5\u6b3e \u6709\u4fa1\u8a3c\u5238\u306e\u6642\u4fa1\u8a55\u4fa1\u640d\u76ca\u300d<\/a><\/span><\/p>\n<h2>4. \u6295\u8cc7\u5bb6\u306e\u6cd5\u4eba\u5316\u691c\u8a0e\u306f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3092<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-08.fw-min.png\" alt=\"\" width=\"1090\" height=\"546\" class=\"alignnone wp-image-2567 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-08.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-08.fw-min-300x150.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-08.fw-min-1024x513.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-08.fw-min-768x385.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u3053\u3053\u307e\u3067\u3001\u500b\u4eba\u6295\u8cc7\u5bb6\u304c\u6cd5\u4eba\u5316\u3059\u308b\u969b\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u6cd5\u4eba\u5316\u306b\u8e0f\u307f\u5207\u308b\u304b\u3069\u3046\u304b\u5224\u65ad\u3059\u308b\u969b\u306b\u306f\u3001\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3>4-1. 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https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-09.fw-min-1024x620.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-09.fw-min-768x465.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u8fbb\u30fb\u672c\u90f7 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href=\"https:\/\/www.th-gfo.com\/\">\u5bcc\u88d5\u5c64\u5411\u3051\u8cc7\u7523\u627f\u7d99\u30b5\u30fc\u30d3\u30b9<\/a><\/span>\u3082\u5145\u5b9f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>4-2. \u8a2d\u7acb\u4ee3\u884c\u3092\u624b\u6570\u6599\u7121\u6599\u3067\u4f9d\u983c\u3067\u304d\u308b<\/h3>\n<p>\u4f1a\u793e\u8a2d\u7acb\u306e\u624b\u9593\u304c\u6c17\u306b\u306a\u308b\u65b9\u306b\u306f\u3001\u624b\u6570\u6599\u7121\u6599\u3067\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b<strong>\u300c\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u300d<\/strong>\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-10.fw-min.png\" alt=\"\" width=\"1090\" height=\"498\" class=\"alignnone wp-image-2570 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-10.fw-min.png 1090w, 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src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-11.fw-min.png\" alt=\"\" width=\"1090\" height=\"775\" class=\"alignnone wp-image-2571 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-11.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-11.fw-min-300x213.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-11.fw-min-1024x728.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Investor-incorporation-11.fw-min-768x546.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/company-establishment-agency\">\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u306e\u5168\u3066\uff01\u4ee3\u884c\u5185\u5bb9\u304b\u3089\u8cbb\u7528\u30fb\u30e1\u30ea\u30c3\u30c8\u307e\u3067\u8a73\u7d30\u304c\u308f\u304b\u308b<\/a><\/span><\/p>\n<p>\u4f1a\u793e\u8a2d\u7acb\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3001\u53c2\u8003\u306b\u3057\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h2>5. 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[&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":2554,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[15],"class_list":["post-2551","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-incorporation"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/2551","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/comments?post=2551"}],"version-history":[{"count":11,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/2551\/revisions"}],"predecessor-version":[{"id":7350,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/2551\/revisions\/7350"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/media\/2554"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/media?parent=2551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/categories?post=2551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}