{"id":2574,"date":"2023-08-17T12:21:09","date_gmt":"2023-08-17T03:21:09","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=2574"},"modified":"2024-11-22T09:35:13","modified_gmt":"2024-11-22T00:35:13","slug":"corporation-tax-kind","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/corporation-tax-kind","title":{"rendered":"\u3010\u7a0e\u7406\u58eb\u76e3\u4fee\u3011\u6cd5\u4eba\u306e\u7a0e\u91d112\u7a2e\u985e\uff01\u652f\u6255\u3044\u6642\u671f\u304b\u3089\u8a08\u7b97\u4f8b\u307e\u3067\u5168\u653b\u7565"},"content":{"rendered":"\r\n<p>\u6cd5\u4eba\u3068\u3057\u3066\u306e\u4f1a\u793e\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306f\u3001<strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u3088\u308a\u3082\u7a2e\u985e\u304c\u591a\u304f\u3001\u4e3b\u306b12\u7a2e\u985e\u307b\u3069\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u4f1a\u793e\u3068\u3057\u3066\u306e\u4e8b\u696d\u5f62\u614b\u3084\u6240\u6709\u3057\u3066\u3044\u308b\u8cc7\u7523\u306b\u3088\u3063\u3066\u3001\u7a0e\u91d1\u306e\u7a2e\u985e\u306f\u3055\u3089\u306b\u5897\u3048\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4ee3\u8868\u7684\u306a<span>12<\/span>\u7a2e\u985e\u306e\u7a0e\u91d1\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"721\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-02.fw-min.png\" alt=\"\" class=\"wp-image-2578\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-02.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-02.fw-min-300x198.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-02.fw-min-1024x677.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-02.fw-min-768x508.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-02.fw-min-212x140.png 212w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" 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\/><strong>\u8907\u96d1\u306a\u6cd5\u4eba\u306e\u7a0e\u91d1\u3067\u3059\u304c\u3001\u6982\u5ff5\u3084\u8a08\u7b97\u5f0f\u3001\u305d\u3057\u3066\u7d0d\u7a0e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u7a0e\u91d1\u304c\u308f\u304b\u3089\u306a\u3044\u72b6\u614b\u306e\u6642\u3088\u308a\u3082\u672c\u6c17\u3067\u7bc0\u7a0e\u306b\u53d6\u308a\u7d44\u3081\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3088\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u307e\u3060\u6cd5\u4eba\u306e\u7a0e\u91d1\u306b\u95a2\u3057\u3066\u7406\u89e3\u3067\u304d\u3066\u3044\u306a\u3044\u7d4c\u55b6\u8005\u3084\u3001\u3053\u308c\u304b\u3089\u7d4c\u55b6\u8005\u306b\u306a\u308b\u65b9\u304c\u7a0e\u91d1\u3067\u640d\u3059\u308b\u3053\u3068\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u77e5\u8b58\u3092\u3054\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\r\n<p><strong>\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>\u30fb\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b<span>12<\/span>\u7a2e\u985e\u306e\u7a0e\u91d1<br \/>\u30fb<span>12<\/span>\u7a2e\u985e\u306e\u7a0e\u91d1\u306e\u7d0d\u7a0e\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u8a08\u7b97\u65b9\u6cd5<br \/>\u30fb\u7d0d\u7a0e\u9045\u308c\u3084\u7533\u544a\u5fd8\u308c\u3067\u8ab2\u3055\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3<span>3<\/span>\u3064<br \/>\u30fb\u6cd5\u4eba\u306e\u7a0e\u91d1\u95a2\u9023\u3067\u3088\u304f\u3042\u308b\u304a\u60a9\u307f\u4e8b\u4f8b<span>4<\/span>\u3064<\/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>\u7a0e\u91d1\u306b\u3064\u3044\u3066\u5c02\u9580\u3067\u5b66\u3093\u3067\u3044\u306a\u3051\u308c\u3070\u3001\u305f\u304f\u3055\u3093\u3042\u308b\u6cd5\u4eba\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u7406\u89e3\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u306f\u5f53\u305f\u308a\u524d\u3067\u3059\u3002<br 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class=\"wp-block-heading\">1.\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306f<span>12<\/span>\u7a2e\u985e<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"715\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-03.fw-min.png\" alt=\"\" class=\"wp-image-2580\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-03.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-03.fw-min-300x197.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-03.fw-min-1024x672.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-03.fw-min-768x504.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-03.fw-min-212x140.png 212w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u6cd5\u4eba\u3068\u3057\u3066\u8a2d\u7acb\u3057\u305f\u4f1a\u793e\u30fb\u7d44\u5408\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u4ee3\u8868\u7684\u306a\u7a0e\u91d1\u306f\u3001\u4e3b\u306b<span>12<\/span>\u7a2e\u985e\u307b\u3069\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7a0e\u91d1\u306e\u7a2e\u985e\u3068\u5408\u308f\u305b\u3066\u7d0d\u7a0e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u7406\u89e3\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<br 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class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\r\n<p>\u30fb\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u3057\u3066<span>2<\/span>\u30f6\u6708\u5f8c\uff1a\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\uff08\u6c7a\u7b97\u7d42\u4e86\u5f8c\uff09\u306e\u7fcc\u65e5\u304b\u3089<span>2<\/span>\u30f6\u6708\u4ee5\u5185<br \/>\u30fb\u6bce\u6708\u3082\u3057\u304f\u306f\u534a\u5e74\u3054\u3068\uff1a\u7fcc\u6708<span>10<\/span>\u65e5\u307e\u3067\u3001\u3082\u3057\u304f\u306f\u534a\u5e74\u3054\u3068<br 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https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/\u7d0d\u7a0e\u30bf\u30a4\u30df\u30f3\u30af\u3099--254x300.png 254w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/\u7d0d\u7a0e\u30bf\u30a4\u30df\u30f3\u30af\u3099--867x1024.png 867w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/\u7d0d\u7a0e\u30bf\u30a4\u30df\u30f3\u30af\u3099--768x907.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/\u7d0d\u7a0e\u30bf\u30a4\u30df\u30f3\u30af\u3099--1300x1536.png 1300w\" sizes=\"auto, (max-width: 692px) 100vw, 692px\" \/><\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u306e\u8cc7\u7523\u3084\u4e8b\u696d\u5185\u5bb9\u306a\u3069\u306b\u3088\u3063\u3066\u306f\u3001\u4e0a\u8a18\u306e\u7a0e\u91d1\u4ee5\u5916\u306b\u3001\u4ed6\u306e\u7a0e\u91d1\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\u300c\u3053\u3093\u306a\u306b\u7a0e\u91d1\u306e\u7a2e\u985e\u304c\u591a\u3044\u3068\u3001\u3057\u3063\u304b\u308a\u3068\u652f\u6255\u3063\u3066\u3044\u3051\u308b\u304b\u4e0d\u5b89\u300d\u3068\u611f\u3058\u3066\u3057\u307e\u3046\u65b9\u3082\u3044\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3070\u304b\u308a\u306e\u65b9\u3084\u3001\u3053\u308c\u304b\u3089\u65b0\u305f\u306b\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u65b9\u3067\u3082\u7406\u89e3\u3057\u3084\u3059\u3044\u3088\u3046\u306b\u3001\u4ee3\u8868\u7684\u306a<span>12<\/span>\u7a2e\u985e\u306e\u7a0e\u91d1\u3092\u3001\u7a0e\u91d1\u306e\u7a2e\u985e\u3068\u8a08\u7b97\u65b9\u6cd5\u3001\u305d\u3057\u3066\u7d0d\u7a0e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">2.\u3010\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u304b\u3089<span>2<\/span>\u30f6\u6708\u4ee5\u5185\u306b\u7d0d\u7a0e\u3011\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<span>6<\/span>\u7a2e\u985e<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"906\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-04.fw-min.png\" alt=\"\" class=\"wp-image-2581\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-04.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-04.fw-min-300x249.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-04.fw-min-1024x851.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-04.fw-min-768x638.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3068\u3057\u3066\u3001\u3059\u3050\u306b\u601d\u3044\u6d6e\u304b\u3079\u3089\u308c\u308b\u306e\u304c\u3001\u4f1a\u793e\u306e\u6c7a\u7b97\u7d42\u4e86\u5f8c\u306b\u652f\u6255\u3046\u7a0e\u91d1\u3067\u3059\u3002<br \/>1\u5e74\u306b<span>1<\/span>\u5ea6\u3060\u3051\u652f\u6255\u3046\u7a0e\u91d1\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u3092\u4ee3\u8868\u306b\u3001\u4ee5\u4e0b\u306e<span>6<\/span>\u7a2e\u985e\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\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>\r\n<p>\u30fb\u6cd5\u4eba\u7a0e<br \/>\u30fb\u6cd5\u4eba\u4f4f\u6c11\u7a0e<br \/>\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e<br \/>\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e<br \/>\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<br \/>\u30fb\u6d88\u8cbb\u7a0e<\/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>\u4e0a\u8a18\u306e<span>6<\/span>\u7a2e\u985e\u306e\u7a0e\u91d1\u306f\u3001<span>1<\/span>\u5e74\u9593\u3067\u767a\u751f\u3057\u305f\u4f1a\u793e\u306e\u8ab2\u7a0e\u6240\u5f97\u3084\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8ca9\u58f2\u3057\u305f\u969b\u306b\u6d88\u8cbb\u8005\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e\u306b\u5bfe\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5e74\u9593\u306e\u8ab2\u7a0e\u6240\u5f97\u3084\u6d88\u8cbb\u7a0e\u306f\u3001<span>1<\/span>\u5e74\u306e\u9593\u306b\u767a\u751f\u3057\u305f\u4f1a\u793e\u306e\u58f2\u4e0a\u3068\u3001\u7d4c\u8cbb\u306a\u3069\u3092\u57fa\u6e96\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e8b\u696d\u5e74\u5ea6\u3092\u7de0\u3081\u62ec\u308b\u6c7a\u7b97\u7d42\u4e86\u5f8c\u306b\u3001\u307e\u3068\u3081\u3066\u4e00\u5e74\u5206\u306e\u7a0e\u91d1\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/2\u7ae0\u4fee\u6b63\u753b\u50cf-1-1024x355.png\" alt=\"\" width=\"1067\" height=\"370\" class=\"alignnone  wp-image-7009\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/2\u7ae0\u4fee\u6b63\u753b\u50cf-1-1024x355.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/2\u7ae0\u4fee\u6b63\u753b\u50cf-1-300x104.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/2\u7ae0\u4fee\u6b63\u753b\u50cf-1-768x266.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/2\u7ae0\u4fee\u6b63\u753b\u50cf-1-1536x532.png 1536w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/2\u7ae0\u4fee\u6b63\u753b\u50cf-1.png 1928w\" sizes=\"auto, (max-width: 1067px) 100vw, 1067px\" \/><\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>\u6c7a\u7b97\u65e5\u306f\u81ea\u7531\u306b\u6c7a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u7d0d\u7a0e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u4f1a\u793e\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u57fa\u672c\u7684\u306b\u306f\u3001\u6c7a\u7b97\u304c\u7d42\u4e86\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u304b\u3089\u6570\u3048\u3066<span>2<\/span>\u30f6\u6708\u5f8c\u306b\u3001<span>6<\/span>\u3064\u306e\u7d0d\u7a0e\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u5e74\u9593\u306e\u7a0e\u91d1\u3092\u3001<span>1<\/span>\u5ea6\u306b\u307e\u3068\u3081\u3066\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u3067\u3001\u7d0d\u7a0e\u984d\u3082\u5fc5\u7136\u3068\u9ad8\u984d\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<br \/>\u300c\u7a0e\u91d1\u3092\u6255\u3046\u8cc7\u91d1\u304c\u8db3\u308a\u306a\u3044\u300d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u3089\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u7d0d\u7a0e\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u7a0e\u91d1\u304c\u3044\u304f\u3089\u306b\u306a\u308b\u306e\u304b\u3001\u76ee\u5b89\u3092\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-1.\u6cd5\u4eba\u7a0e<\/h3>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u7a0e\u3068\u306f\u3001<strong>\u4f1a\u793e\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u7a0e\u304c\u3044\u304f\u3089\u306b\u306a\u308b\u306e\u304b\u8abf\u3079\u308b\u305f\u3081\u306b\u306f\u3001\u4f1a\u793e\u306e\u5e74\u9593\u58f2\u4e0a\u304b\u3089\u7d4c\u8cbb\u3084\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u8ab2\u7a0e\u6240\u5f97\u306e\u91d1\u984d\u306b\u3088\u3063\u3066\u3001\u7a0e\u7387\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b<span>2<\/span>\u6bb5\u968e\u306b\u5909\u308f\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"765\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-06.fw-min.png\" alt=\"\" class=\"wp-image-2585\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-06.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-06.fw-min-300x211.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-06.fw-min-1024x719.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-06.fw-min-768x539.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\r\n<p><strong>\u533a\u5206<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>\u7a0e\u7387<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td rowspan=\"2\">\r\n<p>\u00a0<strong>\u8cc7\u672c\u91d1<span>1<\/span>\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306e\u5834\u5408<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>\u5e74<span>800<\/span>\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><span>15%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>\u5e74<span>800<\/span>\u4e07\u5186\u8d85\u306e\u90e8\u5206<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><span>23.20%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td colspan=\"2\">\r\n<p><strong>\u4e0a\u8a18\u4ee5\u5916\u306e\u666e\u901a\u6cd5\u4eba\u306e\u5834\u5408<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><span>23.20%<\/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>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\">\u56fd\u7a0e\u5e81\uff5c\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387<\/a><\/span>\u3092\u53c2\u8003\u306b\u30b0\u30e9\u30d5\u30fb\u8868\u3092\u4f5c\u6210<\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u4e0a\u8a18\u306e\u8868\u306e\u3088\u3046\u306b\u3001\u8ab2\u7a0e\u6240\u5f97<span>800<\/span>\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306b\u306f<span>15%<\/span>\u3001<span>800<\/span>\u4e07\u5186\u4ee5\u4e0a\u306e\u90e8\u5206\u306b\u5bfe\u3057\u3066\u306f<span>23.20%<\/span>\u306e\u5272\u5408\u3067\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"256\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-08.fw-min.png\" alt=\"\" class=\"wp-image-2589\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-08.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-08.fw-min-300x70.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-08.fw-min-1024x240.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-08.fw-min-768x180.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u7a0e\u7387\u306e\u8a08\u7b97\u5f0f\u3067\u3042\u308b\u3001<strong>\u8ab2\u7a0e\u6240\u5f97<span>\u00a0\u00d7\u00a0<\/span>\u6cd5\u4eba\u7a0e\u7387 \uff1d \u6cd5\u4eba\u7a0e<\/strong> \u3092\u4f7f\u3046\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u4f8b\uff5c\u8ab2\u7a0e\u6240\u5f97<span>2,000<\/span>\u4e07\u5186\u306e\u5834\u5408\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>\r\n<p>\u30fb\u8ab2\u7a0e\u6240\u5f97<span>2,000<\/span>\u4e07\u5186\u306e\u3046\u3061<span>800<\/span>\u4e07\u5186\u306b\u306f\u6cd5\u4eba\u7a0e\u7387<span>15%<\/span><\/p>\r\n<p><strong>800<\/strong><strong>\u4e07\u5186<span>\u00a0\u00d7 15% = 120<\/span>\u4e07\u5186<\/strong><\/p>\r\n<p>\u30fb\u8ab2\u7a0e\u6240\u5f97<span>2,000<\/span>\u4e07\u5186\u306e\u3046\u3061<span>800<\/span>\u4e07\u5186\u3092\u8d85\u3048\u305f\u3001\u6b8b\u308a\u306e<span>1,200<\/span>\u4e07\u5186\u306b\u306f\u6cd5\u4eba\u7a0e\u7387<span>23.20%<\/span><\/p>\r\n<p><strong>1,200<\/strong><strong>\u4e07\u5186<span>\u00a0\u00d7 23.20% = 278<\/span>\u4e07<span>4,000<\/span>\u5186<\/strong><\/p>\r\n<p><strong>\u6700\u7d42\u7684\u306a\u6cd5\u4eba\u7a0e\uff1a120\u4e07\u5186 \uff0b<span> 278<\/span>\u4e07<span>4,000<\/span>\u5186 \uff1d<span> 398<\/span>\u4e07<span>4,000<\/span>\u5186<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u203b\u7d4c\u8cbb\u3084\u63a7\u9664\u7b49\u3092\u5168\u3066\u5dee\u5f15\u6e08\u307f\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b<br \/>\u203b\u8cc7\u672c\u91d1\u306f<span>1<\/span>\u5104\u5186\u4ee5\u4e0b\u3068\u3059\u308b<br \/>\u203b\u4e0a\u8a18\u306e\u6761\u4ef6\u304c\u9664\u5916\u3055\u308c\u308b\u7279\u4f8b\u4e8b\u696d\u8005\u306f\u8a72\u5f53\u3057\u306a\u3044<\/p>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n<p>\u4e0a\u8a18\u306e\u8a08\u7b97\u4f8b\u306e\u3088\u3046\u306b\u3001\u4f1a\u793e\u306e\u8ab2\u7a0e\u6240\u5f97\u304c<span>800<\/span>\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001<span>2<\/span>\u3064\u306e\u7a0e\u7387\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<br \/>\u8ab2\u7a0e\u6240\u5f97\u304c<span>800<\/span>\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u6cd5\u4eba\u7a0e\u7387<span>15%<\/span>\u306e\u307f\u3092\u4e57\u3058\u3066\u6cd5\u4eba\u7a0e\u984d\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p><strong>\u3000\u30dd\u30a4\u30f3\u30c8<\/strong><strong>\uff01<\/strong><strong>\u3000<\/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>\r\n<p>\u6cd5\u4eba\u7a0e\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306e\u307f\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306a\u306e\u3067\u3001\u4e07\u304c\u4e00\u8d64\u5b57\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u3002<br \/>\u307e\u305f\u3001\u5e74\u9593\u7d4c\u8cbb\u3084\u7a0e\u7387\u63a7\u9664\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u4e8b\u696d\u5e74\u5ea6\u304c\u7d42\u308f\u308b\u307e\u3067\u306e\u5de5\u592b\u6b21\u7b2c\u3067\u5927\u304d\u306a\u7bc0\u7a0e\u3082\u671f\u5f85\u3067\u304d\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<h3 class=\"wp-block-heading\">2-2.\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/h3>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3068\u306f\u3001<strong>\u4f1a\u793e\u3092\u767b\u8a18\u3057\u3066\u3044\u308b\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u753a\u6751\u306e\u81ea\u6cbb\u4f53\u306b\u5bfe\u3057\u3066\u7d0d\u7a0e\u3059\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002<br \/>\u5730\u57df\u306b\u3088\u3063\u3066\u3001\u6cd5\u4eba\u90fd\u6c11\u7a0e\u3084\u6cd5\u4eba\u5e9c\u6c11\u7a0e\u3001\u6cd5\u4eba\u770c\u6c11\u7a0e\u3068\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3068\u547c\u3070\u308c\u308b\u3072\u3068\u3064\u306e\u7a0e\u91d1\u3067\u3059\u304c\u3001<strong>\u300c\u5747\u7b49\u5272\u300d\u3068\u300c\u6cd5\u4eba\u7a0e\u5272\u300d\u306e<span>2<\/span>\u3064\u306b\u5206\u3051\u3066\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b<\/strong>\u306e\u304c\u5b9f\u60c5\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=\"877\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-09.fw-min.png\" alt=\"\" class=\"wp-image-2590\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-09.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-09.fw-min-300x241.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-09.fw-min-1024x824.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-09.fw-min-768x618.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u7c21\u5358\u306b\u8a00\u3046\u3068\u3001\u8cc7\u672c\u91d1\u3084\u5f93\u696d\u54e1\u6570\u3067\u91d1\u984d\u304c\u6c7a\u307e\u308b\u300c\u5747\u7b49\u5272\u300d\u3068\u3001\u6cd5\u4eba\u7a0e\u3092\u5143\u306b\u8a08\u7b97\u3055\u308c\u308b\u300c\u6cd5\u4eba\u7a0e\u5272\u300d\u3092\u3001<strong>\u3042\u306a\u305f\u306f\u4e21\u65b9\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/><\/strong>\u5747\u7b49\u5272\u3068\u6cd5\u4eba\u7a0e\u5272\u305d\u308c\u305e\u308c\u306e\u6761\u4ef6\u3084\u7a0e\u7387\u306f\u3001\u5404\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u9055\u3044\u307e\u3059\u3002\u3042\u306a\u305f\u306e\u4f1a\u793e\u3092\u767b\u8a18\u3059\u308b\u81ea\u6cbb\u4f53\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\u8abf\u3079\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>\u53c2\u8003\u307e\u3067\u306b\u3001\u5730\u57df\u306b\u3088\u3063\u3066\u9055\u3046\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u3001\u7c21\u5358\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">2-2-1.\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272<\/h4>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u3068\u306f\u3001<strong>\u8cc7\u672c\u91d1\u3084\u5f93\u696d\u54e1\u6570\u306a\u3069\u306b\u3088\u3063\u3066\u3001\u5404\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7a0e\u7387\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002<span>\u00a0<\/span><\/p>\r\n\r\n\r\n\r\n<p>\u5747\u7b49\u5272\u306e\u7a0e\u7387\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"775\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-10.fw-min.png\" alt=\"\" class=\"wp-image-2591\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-10.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-10.fw-min-300x213.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-10.fw-min-1024x728.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-10.fw-min-768x546.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_08.html\">\u7dcf\u52d9\u7701\uff5c\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/a><\/span>\u3092\u53c2\u8003\u306b\u56f3\u89e3\u4f5c\u6210<\/p>\r\n\r\n\r\n\r\n<p>\u203b\u6771\u4eac<span>23<\/span>\u533a\u306b\u4e8b\u696d\u6240\u304c\u3042\u308b\u5834\u5408\u306e\u7279\u4f8b\u3084\u3001\u5730\u57df\u306b\u3088\u3063\u3066\u5730\u57df\u7a0e\u3084\u68ee\u6797\u7a0e\u304c\u52a0\u7b97\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308b<\/p>\r\n\r\n\r\n\r\n<p>\u4e0a\u8a18\u306e\u8868\u3092\u307f\u308b\u3068\u3001\u5404\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7a0e\u7387\u304c\u9055\u3046\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u3068\u304f\u306b\u6771\u4eac\u90fd\u306e\u5834\u5408\u306f\u3001<span>23<\/span>\u533a\u5185\u3067\u4f1a\u793e\u3092\u767b\u8a18\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3068\u3001\u5f93\u696d\u54e1\u6570\u304c\u91d1\u984d\u306b\u5927\u304d\u304f\u5f71\u97ff\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u306f\u3001\u8cc7\u672c\u91d1\u3084\u5f93\u696d\u54e1\u6570\u306b\u3088\u3063\u3066\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u91d1\u984d\u304c\u5927\u304d\u304f\u5909\u52d5\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\u4f8b\u3048\u8d64\u5b57\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u6570\u4e07\u5186\u306e\u5747\u7b49\u5272\u5206\u306e\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306f\u5fc5\u305a\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">2-2-2.\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u5272<\/h4>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u5272\u3068\u306f\u3001<strong>\u6cd5\u4eba\u7a0e\u984d\u3092\u57fa\u6e96\u306b\u8a08\u7b97\u3055\u308c\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u7a0e\u5272\u3082\u5747\u7b49\u5272\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u90fd\u9053\u5e9c\u770c\u3068\u5e02\u753a\u6751\u305d\u308c\u305e\u308c\u306b\u5bfe\u3057\u3066\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u901a\u5e38\u306e\u6cd5\u4eba\u7a0e\u5272\u306e\u8a08\u7b97\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"369\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-11.fw-min.png\" alt=\"\" class=\"wp-image-2593\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-11.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-11.fw-min-300x102.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-11.fw-min-1024x347.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-11.fw-min-768x260.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_08.html\">\u7dcf\u52d9\u7701\uff5c\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/a><\/span>\u3092\u53c2\u8003\u306b\u56f3\u89e3\u4f5c\u6210<\/p>\r\n\r\n\r\n\r\n<p>\u203b\u5404\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u753a\u6751\u306b\u3088\u3063\u3066\u3001\u7a0e\u7387\u304c\u9055\u3046\u5834\u5408\u3082\u3042\u308b<\/p>\r\n\r\n\r\n\r\n<p>\u5730\u57df\u306b\u3088\u3063\u3066\u306f\u3001\u8cc7\u672c\u91d1\u3068\u6cd5\u4eba\u7a0e\u984d\u6b21\u7b2c\u3067\u300c\u8d85\u904e\u7a0e\u7387\u300d\u3082\u3057\u304f\u306f\u300c\u4e0d\u5747\u4e00\u8ab2\u7a0e\u9069\u7528\u6cd5\u4eba\u306e\u7a0e\u7387\uff08\u6a19\u6e96\u7a0e\u7387\uff09\u300d\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\u3069\u3061\u3089\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u306b\u3088\u3063\u3066\u7a0e\u7387\u304c\u5909\u308f\u308b\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u3001\u4ee5\u4e0b\u306e\u30a4\u30e1\u30fc\u30b8\u3067\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u3092\u8abf\u3079\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\r\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/2-2-2-\u4fee\u6b63\u753b\u50cf.png\" alt=\"\" width=\"1107\" height=\"390\" class=\"alignnone  wp-image-7010\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/2-2-2-\u4fee\u6b63\u753b\u50cf.png 1934w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/2-2-2-\u4fee\u6b63\u753b\u50cf-300x106.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/2-2-2-\u4fee\u6b63\u753b\u50cf-1024x361.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/2-2-2-\u4fee\u6b63\u753b\u50cf-768x270.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/2-2-2-\u4fee\u6b63\u753b\u50cf-1536x541.png 1536w\" sizes=\"auto, (max-width: 1107px) 100vw, 1107px\" \/><\/p>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n<p>\u203b\u57fa\u6e96\u3068\u306a\u308b\u8cc7\u672c\u91d1\u984d\u3084\u6cd5\u4eba\u7a0e\u984d\u306f\u5730\u57df\u306b\u3088\u3063\u3066\u9055\u3046\u305f\u3081\u3001\u5fc5\u305a\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8d85\u904e\u7a0e\u7387\u3068\u6a19\u6e96\u7a0e\u7387\u306e\u3069\u3061\u3089\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u7a0e\u7387\u3082\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5909\u308f\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u8d85\u904e\u7387\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u3001\u6771\u4eac\u30fb\u5927\u962a\u30fb\u795e\u5948\u5ddd\u3092\u53c2\u8003\u306b\u3057\u3066\u307f\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=\"2\">\r\n<p><strong>\u533a\u5206<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>\u6a19\u6e96\u7a0e\u7387<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>\u8d85\u904e\u7a0e\u7387<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td rowspan=\"2\">\r\n<p>\u00a0<strong>\u6771\u4eac<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>23<\/strong><strong>\u533a\u5185<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><span>7.0%<\/span><\/p>\r\n<\/td>\r\n<td>\r\n<p><span>10.4%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>23<\/strong><strong>\u533a\u4ee5\u5916<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><span>1.0%<\/span><\/p>\r\n<\/td>\r\n<td>\r\n<p><span>2.0%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td colspan=\"2\">\r\n<p><strong>\u5927\u962a<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><span>1.0%<\/span><\/p>\r\n<\/td>\r\n<td>\r\n<p><span>2.0%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td colspan=\"2\">\r\n<p><strong>\u795e\u5948\u5ddd<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><span>1.0%<\/span><\/p>\r\n<\/td>\r\n<td>\r\n<p><span>1.8%<\/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>\u203b\u4ee4\u548c\u5143\u5e74<span>10<\/span>\u6708<span>1<\/span>\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u5bfe\u3059\u308b\u7a0e\u7387<\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u5272\u306f\u3001\u4e0a\u8a18\u306e\u7a0e\u7387\u3092\u3082\u3068\u306b\u8a08\u7b97\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u8a08\u7b97\u4f8b\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>\r\n<p>\u6cd5\u4eba\u7a0e\u304c<span>400<\/span>\u4e07\u5186\u306e<strong>\u6771\u4eac\u90fd\u6e2f\u533a<\/strong>\u306b\u3042\u308b\u4f1a\u793e\u306e\u5834\u5408<\/p>\r\n<p><strong>400<\/strong><strong>\u4e07\u5186<span>\u00a0\u00d7 7% = 28<\/span>\u4e07\u5186<\/strong><\/p>\r\n<p>\u6cd5\u4eba\u7a0e\u304c<span>400<\/span>\u4e07\u5186\u306e<strong>\u5927\u962a<\/strong>\u306b\u3042\u308b\u4f1a\u793e\u306e\u5834\u5408<\/p>\r\n<p><strong>400<\/strong><strong>\u4e07\u5186<span>\u00a0\u00d7 1% = 4<\/span>\u4e07\u5186<\/strong><\/p>\r\n<p><strong>\u8d64\u5b57<\/strong>\u306e\u305f\u3081\u6cd5\u4eba\u7a0e\u304c\u767a\u751f\u3057\u306a\u3044\u5927\u962a\u306e\u4f1a\u793e\u306e\u5834\u5408<\/p>\r\n<p><strong>0<\/strong><strong>\u5186<span>\u00a0\u00d7 1% = 0<\/span>\u5186<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u203b\u3059\u3079\u3066\u306e\u4f1a\u793e\u306e\u8cc7\u672c\u91d1\u306f<span>1<\/span>\u5104\u5186\u672a\u6e80\u3068\u3059\u308b<\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306f\u6cd5\u4eba\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3067\u3001\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u304b\u3069\u3046\u304b\u304c\u5909\u308f\u308a\u307e\u3059\u3002<br \/>\u4e07\u304c\u4e00\u3001\u8d64\u5b57\u7d4c\u55b6\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u306e\u5206\u306f\u7a0e\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u304c\u3001\u6cd5\u4eba\u7a0e\u5272\u306e\u90e8\u5206\u306f\u514d\u9664\u3055\u308c\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p><strong>\u5747\u7b49\u5272\u3068\u6cd5\u4eba\u7a0e\u5272\u3001\u3069\u3061\u3089\u306e\u5834\u5408\u3067\u3082\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u6761\u4ef6\u3084\u7a0e\u7387\u304c\u9055\u3046\u305f\u3081\u3001\u307e\u305a\u306f\u4f1a\u793e\u3092\u767b\u8a18\u3057\u3066\u3044\u308b\u81ea\u6cbb\u4f53\u304c\u5b9a\u3081\u3066\u3044\u308b\u7a0e\u7387\u3092\u8abf\u3079\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u3068\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\r\n<p><strong>\u3068\u306b\u304b\u304f\u5730\u57df\u306b\u3088\u3063\u3066\u9055\u3046\u306e\u304c\u6cd5\u4eba\u4f4f\u6c11\u7a0e\uff01<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u7a0e\u7387\u3084\u57fa\u6e96\u3068\u306a\u308b\u6761\u4ef6\u306f\u3001\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u753a\u6751\u306b\u3088\u3063\u3066\u3055\u307e\u3056\u307e\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3042\u304f\u307e\u3067\u3082\u4e00\u822c\u7684\u306a\u7a0e\u7387\u3068\u3001\u6771\u4eac<span>23<\/span>\u533a\u306e\u3088\u3046\u306b\u7279\u8272\u306e\u3042\u308b\u5730\u57df\u3092\u53c2\u8003\u306b\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002<br \/>\u3057\u304b\u3057\u3001<strong>\u5730\u57df\u306b\u3088\u3063\u3066\u306f\u5927\u5e45\u306b\u7a0e\u7387\u304c\u9ad8\u3044\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong>\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5730\u57df\u306b\u3088\u3063\u3066\u9055\u3046\u3068\u5ff5\u982d\u306b\u304a\u3044\u305f\u3046\u3048\u3067\u3001\u5fc5\u305a\u5404\u81ea\u6cbb\u4f53\u306b\u78ba\u8a8d\u3092\u3068\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\u3010\u65b0\u6f5f\u5e02\u306e\u6cd5\u4eba\u7a0e\u5272\u3011<span>10.9%<\/span>\uff08\u8cc7\u672c\u91d1\u304c<span>1,000<\/span>\u4e07\u5186\u672a\u6e80\uff09<br \/>\u3010\u798f\u4e95\u5e02\u306e\u6cd5\u4eba\u7a0e\u5272\u3011<span>8.4%<\/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<h3 class=\"wp-block-heading\">2-3.\u5730\u65b9\u6cd5\u4eba\u7a0e<\/h3>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\u3068\u306f\u3001<strong>\u56fd\u304c\u5404\u81ea\u6cbb\u4f53\u306b\u5bfe\u3057\u3066\u914d\u5e03\u3059\u308b\u5730\u65b9\u4ea4\u4ed8\u7a0e\u306e\u8ca1\u6e90\u3092\u4f5c\u308b\u305f\u3081\u306e\u7a0e\u91d1<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306f\u3001\u6cd5\u4eba\u7a0e\u984d\u3092\u57fa\u6e96\u306b <strong>\u6cd5\u4eba\u7a0e\u984d<span>\u00a0\u00d7 10.3%<\/span>\uff08\u5730\u65b9\u6cd5\u4eba\u7a0e\u7387\uff09\uff1d \u5730\u65b9\u6cd5\u4eba\u7a0e <\/strong>\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"240\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-13.fw-min.png\" alt=\"\" class=\"wp-image-2595\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-13.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-13.fw-min-300x66.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-13.fw-min-1024x225.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-13.fw-min-768x169.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u3010\u8a08\u7b97\u4f8b\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>\r\n<p>\u30fb\u6cd5\u4eba\u7a0e\u304c<span>400<\/span>\u4e07\u5186\u306e\u5834\u5408<\/p>\r\n<p><strong>400<\/strong><strong>\u4e07\u5186<span>\u00a0\u00d7 10.3% = 41<\/span>\u4e07<span>2,000<\/span>\u5186<\/strong><\/p>\r\n<p>\u30fb<strong>\u8d64\u5b57<\/strong>\u306e\u305f\u3081\u6cd5\u4eba\u7a0e\u304c\u767a\u751f\u3057\u306a\u3044\u5834\u5408<\/p>\r\n<p><strong>0<\/strong><strong>\u5186<span>\u00a0\u00d7 10.3% = 0<\/span>\u5186<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u203b\u4ee4\u548c\u5143\u5e74<span>10<\/span>\u6708<span>1<\/span>\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3057\u305f\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\u306b\u5bfe\u3057\u3066\u8a08\u7b97<br \/>\u203b\u53c2\u8003\uff5c<span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/chihou_hojin\/01.htm\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306e\u6539\u6b63\u306e\u304a\u77e5\u3089\u305b<\/a><\/span><\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u6cd5\u4eba\u7a0e\u306b\u5bfe\u3057\u3066\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u8d64\u5b57\u7d4c\u55b6\u3067\u6cd5\u4eba\u7a0e\u304c\u767a\u751f\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u3082\u767a\u751f\u3057\u306a\u3044\u3068\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-4.\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/h3>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u306f\u3001<strong>\u4f1a\u793e\u3092\u767b\u8a18\u3057\u3066\u3044\u308b\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u753a\u6751\u306b\u5bfe\u3057\u3066\u3001\u4e8b\u696d\u3092\u7d99\u7d9a\u3059\u308b\u305f\u3081\u306b\u5229\u7528\u3059\u308b\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u3084\u516c\u5171\u65bd\u8a2d\u306e\u7dad\u6301\u8cbb\u3092\u4e00\u90e8\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u76ee\u7684\u3067\u652f\u6255\u3046\u7a0e\u91d1<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u304c\u3044\u304f\u3089\u306b\u306a\u308b\u306e\u304b\u8abf\u3079\u308b\u305f\u3081\u306b\u306f\u3001<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\r\n<p>\u30fb\u6cd5\u4eba\u306e\u7a2e\u985e<br \/>\u30fb\u8cc7\u672c\u91d1\u984d<br \/>\u30fb\u5e74\u9593\u6240\u5f97<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u306a\u3069\u3092\u53c2\u8003\u306b\u3057\u3066\u3001\u3042\u306a\u305f\u306e\u4f1a\u793e\u304c\u5f53\u3066\u306f\u307e\u308b\u7a0e\u7387\u3068\u533a\u5206\u3092\u8abf\u3079\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305a\u306f\u3001\u4ee5\u4e0b\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3067\u3001\u3042\u306a\u305f\u306e\u4f1a\u793e\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u3068\u533a\u5206\u3092\u8abf\u3079\u3066\u307f\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=\"392\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-14.fw-min.png\" alt=\"\" class=\"wp-image-2597\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-14.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-14.fw-min-300x108.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-14.fw-min-1024x368.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-14.fw-min-768x276.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"317\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-15.fw-min.png\" alt=\"\" class=\"wp-image-2598\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-15.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-15.fw-min-300x87.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-15.fw-min-1024x298.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-15.fw-min-768x223.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u203b\u57fa\u6e96\u3068\u306a\u308b\u91d1\u984d\u306f\u5730\u57df\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3060\u3057\u3001\u90fd\u9053\u5e9c\u770c\u306b\u3088\u3063\u3066\u306f\u8d85\u904e\u7a0e\u7387\u3068\u8efd\u6e1b\u7a0e\u7387\u306e\u3069\u3061\u3089\u3082\u63a1\u7528\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u5fc5\u305a\u4f1a\u793e\u3092\u767b\u8a18\u3057\u3066\u3044\u308b\u81ea\u6cbb\u4f53\u3078\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u3053\u3067\u306f\u3001\u6771\u4eac\u90fd\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u53c2\u8003\u306b\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u666e\u901a\u6cd5\u4eba\u306e\u5834\u5408\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>\r\n<p><strong>\u00a0<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>\u533a\u5206<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>\u6a19\u6e96\u7a0e\u7387<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>\u8d85\u904e\u7a0e\u7387<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td rowspan=\"3\">\r\n<p><strong>\u8efd\u6e1b\u7a0e\u7387<\/strong><\/p>\r\n<p><strong>\u9069\u7528\u6cd5\u4eba<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>\u5e74<span>400<\/span>\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><span>3.5%<\/span><\/p>\r\n<\/td>\r\n<td>\r\n<p><span>3.75%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>\u5e74<span>400<\/span>\u4e07\u5186\u3092\u8d85\u3048\u5e74<span>800<\/span>\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><span>5.3%<\/span><\/p>\r\n<\/td>\r\n<td>\r\n<p><span>5.665%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>\u5e74<span>800<\/span>\u4e07\u5186\u3092\u8d85\u3048\u308b\u6240\u5f97<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><span>7.0%<\/span><\/p>\r\n<\/td>\r\n<td>\r\n<p><span>7.49%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td colspan=\"2\">\r\n<p><strong>\u8efd\u6e1b\u7a0e\u7387\u4e0d\u9069\u7528\u6cd5\u4eba<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><span>7.0%<\/span><\/p>\r\n<\/td>\r\n<td>\r\n<p><span>7.49%<\/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>\u203b\u4ee4\u548c<span>4<\/span>\u5e74\u5ea6<span>4<\/span>\u6708<span>1<\/span>\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6<br \/>\u203b2\u53f7\u30fb<span>3<\/span>\u53f7\u30fb<span>4<\/span>\u53f7\u4ee5\u5916\u306e\u4e8b\u696d\u306e\u5834\u5408\uff08\u96fb\u6c17\u4f9b\u7d66\u696d\u3084\u30ac\u30b9\u63d0\u4f9b\u696d\u3001\u4fdd\u967a\u696d\u306a\u3069\uff09<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>\u4e0a\u8a18\u306e\u8868\u304b\u3089\u5c0e\u304d\u51fa\u3057\u305f\u7a0e\u7387\u3092\u3082\u3068\u306b\u3001<strong>\u8ab2\u7a0e\u6a19\u6e96\u984d\uff08\u6240\u5f97\u306a\u3069\uff09\u00d7<span>\u00a0<\/span>\u7a0e\u7387<span> =<\/span><\/strong> <strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u984d <\/strong>\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u5b9f\u969b\u306e\u8a08\u7b97\u30a4\u30e1\u30fc\u30b8\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"240\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-16.fw-min.png\" alt=\"\" class=\"wp-image-2600\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-16.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-16.fw-min-300x66.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-16.fw-min-1024x225.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-16.fw-min-768x169.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u3010\u8a08\u7b97\u4f8b\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>\r\n<figure><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-17.fw-min.png\" alt=\"\" width=\"1067\" height=\"373\" class=\"alignnone wp-image-2601 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-17.fw-min.png 1067w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-17.fw-min-300x105.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-17.fw-min-1024x358.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-17.fw-min-768x268.png 768w\" sizes=\"auto, (max-width: 1067px) 100vw, 1067px\" \/><\/figure>\r\n<p><span> <\/span><\/p>\r\n<p>\u7a0e\u7387<span>3.5%<\/span>\uff1a<span>400<\/span>\u4e07\u5186<span>\u00a0\u00d7 3.5% = <strong>14<\/strong><\/span><strong>\u4e07\u5186<\/strong><\/p>\r\n<p>\u7a0e\u7387<span>5.3%<\/span>\uff1a<span>400<\/span>\u4e07\u5186<span>\u00a0\u00d7 5.3% = <strong>21<\/strong><\/span><strong>\u4e07<span>2,000<\/span>\u5186<\/strong><\/p>\r\n<p>\u7a0e\u7387<span>7.0%<\/span>\uff1a<span>200<\/span>\u4e07\u5186<span>\u00a0\u00d7 7.0% = <strong>14<\/strong><\/span><strong>\u4e07\u5186<\/strong><\/p>\r\n<p><strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e\uff1a\u8a08<span>49<\/span>\u4e07<span>2,000<\/span>\u5186<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u203b\u8cc7\u672c\u91d1<span>1<\/span>\u5104\u5186\u4ee5\u4e0b\u3067\u306e\u8efd\u6e1b\u7a0e\u7387\u9069\u7528\u6cd5\u4eba\u306e\u5834\u5408<br \/>\u203b\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/houjinji.html\">\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\uff5c\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/a><\/span><\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u305f\u3081\u3001\u8d64\u5b57\u306e\u5834\u5408\u306f\u6cd5\u4eba\u7a0e\u3068\u540c\u3058\u3088\u3046\u306b\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\u305f\u3060\u3057\u3001\u8cc7\u672c\u91d1\u304c<span>1<\/span>\u5104\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u8d64\u5b57\u306e\u5834\u5408\u3067\u3082\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\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>\r\n<p><strong>\u7279\u6b8a\u306a\u696d\u754c\u3067\u306f\u8a08\u7b97\u65b9\u6cd5\u30fb\u7a0e\u7387\u304c\u9055\u3046\uff01<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u3001\u96fb\u6c17\u63d0\u4f9b\u696d\u3084\u30ac\u30b9\u63d0\u4f9b\u696d\u3001\u4fdd\u967a\u696d\u306a\u3069\u3001\u7279\u6b8a\u306a\u696d\u7a2e\u3067\u306f\u8a08\u7b97\u65b9\u6cd5\u3084\u7a0e\u7387\u304c\u5909\u308f\u308a\u307e\u3059\u3002<br \/>\u3054\u81ea\u8eab\u306e\u4e8b\u696d\u304c\u3069\u3053\u306b\u5f53\u3066\u306f\u307e\u308b\u306e\u304b\u5206\u304b\u3089\u306a\u3044\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u5fc5\u305a\u5c02\u9580\u5bb6\u306b\u805e\u3044\u3066\u6b63\u3057\u3044\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\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\">2-5.\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"767\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-18.fw-min.png\" alt=\"\" class=\"wp-image-2602\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-18.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-18.fw-min-300x211.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-18.fw-min-1024x721.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-18.fw-min-768x540.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u306f\u3001<span>2019<\/span>\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u5c0e\u5165\u3055\u308c\u305f\u7a0e\u91d1\u3067\u3059\u3002<br \/><strong>\u7a0e\u5236\u6539\u6b63\u3067\u5ec3\u6b62\u3055\u308c\u305f\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306b\u5909\u308f\u308b\u7a0e\u91d1\u3068\u3057\u3066\u3001\u56fd\u306b\u7d0d\u7a0e\u3055\u308c\u305f\u5f8c\u306b\u5730\u65b9\u3078\u914d\u5206\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u5909\u308f\u308b\u7a0e\u7387\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u3001\u6771\u4eac\u90fd\u306e\u7a0e\u7387\u8868\u3092\u53c2\u8003\u306b\u307f\u3066\u307f\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=\"704\" height=\"313\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-19.fw-min.png\" alt=\"\" class=\"wp-image-2603\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-19.fw-min.png 704w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-19.fw-min-300x133.png 300w\" sizes=\"auto, (max-width: 704px) 100vw, 704px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u203b\u4ee4\u548c4\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6<\/p>\r\n\r\n\r\n\r\n<p>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u3001<strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e<span>\u00a0\u00d7\u00a0<\/span>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387\uff08\u6240\u5f97\u5272\u30fb\u53ce\u5165\u5272\uff09\uff1d \u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e <\/strong>\u00a0\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u524d\u8ff0\u3057\u305f\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u5834\u5408\u3067\u8003\u3048\u3066\u307f\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"240\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-20.fw-min.png\" alt=\"\" class=\"wp-image-2604\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-20.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-20.fw-min-300x66.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-20.fw-min-1024x225.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-20.fw-min-768x169.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u3010\u8a08\u7b97\u4f8b\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>\r\n<p>\u30fb\u8cc7\u672c\u91d1<span>1<\/span>\u5104\u5186\u4ee5\u4e0b\u3067\u6240\u5f97<span>1,000<\/span>\u4e07\u5186\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u304c<span>49<\/span>\u4e07<span>2,000<\/span>\u5186\u306e\u5834\u5408<\/p>\r\n<p><strong>49<\/strong><strong>\u4e07<span>2,000<\/span>\u5186<span>\u00a0\u00d7 37% = 18<\/span>\u4e07<span>2,040<\/span>\u5186<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u3001\u30bb\u30c3\u30c8\u3067\u8003\u3048\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u306e\u304c\u304a\u3059\u3059\u3081\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>\r\n<p><strong>\u4e8b\u696d\u62e1\u5927\u3092\u7d9a\u3051\u308b\u3068\u8ffd\u52a0\u3067\u300c\u4e8b\u696d\u6240\u7a0e\u300d\u3082\u6255\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\uff01<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>\u4e8b\u696d\u6240\u7a0e\u3068\u306f\u3001\u5927\u898f\u6a21\u4e8b\u696d\u8005\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u6cd5\u4eba\u5316\u3057\u305f\u3070\u304b\u308a\u306e\u4f1a\u793e\u3084\u3001\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u306f\u7d0d\u7a0e\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\u3057\u304b\u3057\u3001\u4eca\u5f8c\u4e8b\u696d\u3092\u62e1\u5927\u3057\u3066\u3044\u304f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u57fa\u6e96\u306b\u9054\u3059\u308b\u3068\u4e8b\u696d\u6240\u7a0e\u304c\u767a\u751f\u3059\u308b\u3068\u899a\u3048\u3066\u304a\u304f\u3079\u304d\u3067\u3059\u3002<\/p>\r\n<p><strong>\u3010\u4e8b\u696d\u6240\u7a0e\u306e\u57fa\u6e96\u3011<br \/><\/strong>\u30fb\u5bfe\u8c61\u5730\u57df\u306f\u3001<span><a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/jigyo.html\">\u6771\u4eac23\u533a<\/a><\/span>\u3084\u4eba\u53e3<span>30<\/span>\u4e07\u4eba\u4ee5\u4e0a\u306e\u90fd\u5e02<br \/>\u30fb\u5bfe\u8c61\u8005\u306f\u3001\u5730\u57df\u5168\u4f53\u306b\u3042\u308b\u4e8b\u696d\u6240\u306e\u5e8a\u9762\u7a4d\u304c<span>1,000<\/span>\u33a1\u4ee5\u4e0a\u3001\u3082\u3057\u304f\u306f\u5f93\u696d\u54e1\u304c<span>100<\/span>\u4eba\u4ee5\u4e0a<\/p>\r\n<p>\u3082\u3063\u3068\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u5404\u81ea\u6cbb\u4f53\u306e\u60c5\u5831\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-6.\u6d88\u8cbb\u7a0e<\/h3>\r\n\r\n\r\n\r\n<p>\u3082\u3061\u308d\u3093\u6d88\u8cbb\u7a0e\u306e\u5b58\u5728\u3082\u5fd8\u308c\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<br \/>\u6cd5\u4eba\u306e\u6d88\u8cbb\u7a0e\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u4f1a\u793e\u306b\u3088\u3063\u3066\u6c7a\u3081\u3089\u308c\u3066\u3044\u308b\u4e8b\u696d\u5e74\u5ea6\u3092<span>1<\/span>\u5e74\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u306a\u3069\u3068\u4e00\u7dd2\u306e\u7d0d\u4ed8\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p><strong>\u6d88\u8cbb\u7a0e\u984d\u306e\u8a08\u7b97\u306f\u3001\u4f1a\u793e\u5074\u304c\u300c\u539f\u5247\u8ab2\u7a0e\u300d\u3068\u300c\u7c21\u6613\u8ab2\u7a0e\u300d\u306e\u3069\u3061\u3089\u3092\u9078\u3076\u304b\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\r\n<p><strong>\u539f\u5247\u8ab2\u7a0e<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e\u304b\u3089\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u3092\u63a7\u9664\u3057\u3066\u8a08\u7b97\u3055\u308c\u308b<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>\u7c21\u6613\u8ab2\u7a0e<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u696d\u7a2e\u3054\u3068\u306e\u4e00\u5b9a\u306e\u5272\u5408\uff08\u307f\u306a\u3057\u4ed5\u5165\u7387\uff09\u3092\u4f7f\u3063\u3066\u3001\u6d88\u8cbb\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/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>\u57fa\u672c\u7684\u306b\u306f\u3001\u539f\u5247\u8ab2\u7a0e\u306e\u4ed5\u7d44\u307f\u3067\u6d88\u8cbb\u7a0e\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c<span>5,000<\/span>\u4e07\u5186\u4ee5\u4e0b\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u3001\u539f\u5247\u8ab2\u7a0e\u3068\u7c21\u6613\u8ab2\u7a0e\u306e\u3044\u305a\u308c\u304b\u3092\u63a1\u7528\u3067\u304d\u307e\u3059\u3002<br \/>\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"240\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-21.fw-min.png\" alt=\"\" class=\"wp-image-2605\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-21.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-21.fw-min-300x66.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-21.fw-min-1024x225.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-21.fw-min-768x169.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"240\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-22.fw-min.png\" alt=\"\" class=\"wp-image-2606\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-22.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-22.fw-min-300x66.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-22.fw-min-1024x225.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-22.fw-min-768x169.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u58f2\u4e0a\u9ad8\u3068\u4ed5\u5165\u308c\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u4f1a\u793e\u3067\u8a08\u4e0a\u3057\u3066\u3044\u308b\u7d4c\u8cbb\u3084\u7279\u4f8b\u306a\u3069\u304c\u95a2\u4fc2\u3057\u3066\u304f\u308b\u305f\u3081\u3001\u7c21\u5358\u306b\u8a08\u7b97\u3067\u304d\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\u65e5\u3005\u3057\u3063\u304b\u308a\u3068\u4f1a\u8a08\u51e6\u7406\u3092\u3057\u306a\u304c\u3089\u3001\u6c7a\u7b97\u306b\u5411\u3051\u3066\u6e96\u5099\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>\u300c\u5c11\u3057\u3067\u3082\u6d88\u8cbb\u7a0e\u3092\u7bc0\u7a0e\u3057\u305f\u3044\u300d\u3084\u300c\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u305f\u3044\u300d\u3068\u3044\u3046\u65b9\u306f\u3001\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/consumption-tax-taxsaving\">\u6d88\u8cbb\u7a0e\u3000\u7bc0\u7a0e<\/a>\u300d\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span lang=\"EN-US\" style=\"font-family: 'Arial Unicode MS';\">3.<\/span><span style=\"font-family: 'Arial Unicode MS';\">\u3010\u6bce\u6708\u3082\u3057\u304f\u306f\u534a\u5e74\u3054\u3068\u306b\u7d0d\u7a0e\u3011\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<span lang=\"EN-US\">2<\/span>\u7a2e\u985e<\/span><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"717\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-23.fw-min.png\" alt=\"\" class=\"wp-image-2607\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-23.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-23.fw-min-300x197.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-23.fw-min-1024x674.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-23.fw-min-768x505.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-23.fw-min-212x140.png 212w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306e\u306a\u304b\u306b\u306f\u3001<strong>\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306a\u3069\u306b\u4ee3\u308f\u3063\u3066\u6bce\u6708\u7d0d\u7a0e\u3059\u308b\u7a0e\u91d1<\/strong>\u3082\u3042\u308a\u307e\u3059\u3002\u6bce\u6708\u652f\u6255\u3044\u304c\u767a\u751f\u3059\u308b\u4e3b\u306a\u7a0e\u91d1\u306f\u3001\u4ee5\u4e0b\u306e<span>2<\/span>\u7a2e\u985e\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>\r\n<p>\u30fb\u6e90\u6cc9\u6240\u5f97\u7a0e<br \/>\u30fb\u4f4f\u6c11\u7a0e\uff08\u7279\u5225\u5fb4\u53ce\uff09<\/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>\u4e0a\u8a18\u306e\u7a0e\u91d1\u306f\u3001\u672c\u6765\u3067\u3042\u308c\u3070\u5f93\u696d\u54e1\u304c\u500b\u4eba\u3067\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u3082\u306e\u3092\u3001<strong>\u7d66\u6599\u3084\u5831\u916c\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u4f1a\u793e\u304c\u4ee3\u308f\u308a\u306b\u7d0d\u7a0e\u3059\u308b\u4ed5\u7d44\u307f<\/strong>\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\u57fa\u672c\u7684\u306b\u306f\u7d66\u4e0e\u3084\u5831\u916c\u3092\u652f\u6255\u3063\u305f\u6708\u306e\u3001\u7fcc\u6708\u306e\u6c7a\u3081\u3089\u308c\u305f\u671f\u65e5\u307e\u3067\u306b\u7d0d\u7a0e\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u7d66\u4e0e\u3084\u5831\u916c\u306f\u3001\u305d\u306e\u90fd\u5ea6\u5909\u52d5\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081\u3001\u6bce\u6708\u7d0d\u3081\u308b\u7a0e\u91d1\u984d\u306f\u5909\u52d5\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1091\" height=\"509\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-24.fw-min.png\" alt=\"\" class=\"wp-image-2608\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-24.fw-min.png 1091w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-24.fw-min-300x140.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-24.fw-min-1024x478.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-24.fw-min-768x358.png 768w\" sizes=\"auto, (max-width: 1091px) 100vw, 1091px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u305f\u3060\u3057\u3001\u7279\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u77ed\u3044\u30b9\u30d1\u30f3\u3067\u306e\u6bce\u6708\u7d0d\u4ed8\u3067\u306f\u306a\u304f\u3001\u6570\u30f6\u6708\u306b\u4e00\u56de\u306e\u7d0d\u4ed8\u3092\u9078\u3076\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u3067\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3059\u308b\u969b\u306b\u306f\u3001\u5c11\u306a\u304f\u3068\u3082\u4e0a\u8a18\uff12\u7a2e\u985e\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3001\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<br \/>\u3082\u3061\u308d\u3093\u3001\u305f\u3068\u3048\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u7d4c\u55b6\u8005\u306b\u5bfe\u3059\u308b\u5831\u916c\u3084\u5916\u6ce8\u30b9\u30bf\u30c3\u30d5\u304b\u3089\u306e\u8acb\u6c42\u306a\u3069\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u7d0d\u7a0e\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u7a0e\u91d1\u306e\u4ed5\u7d44\u307f\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3-1.\u6e90\u6cc9\u6240\u5f97\u7a0e<\/h3>\r\n\r\n\r\n\r\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\u3001<strong>\u7d66\u4e0e\u3084\u5831\u916c\u304b\u3089\u6240\u5f97\u7a0e\u3092\u5929\u5f15\u304d\u3067\u5fb4\u53ce\u3057\u3001\u4f1a\u793e\u304c\u4ee3\u308f\u308a\u306b\u7d0d\u4ed8\u3059\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u4e3b\u306b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u652f\u6255\u3044\u3092\u884c\u3063\u305f\u969b\u306b\u767a\u751f\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>\r\n<p>\u30fb\u7d66\u4e0e\u3084\u8cde\u4e0e<br \/>\u30fb\u539f\u7a3f\u6599\u3084\u8b1b\u6f14\u6599\u306a\u3069<br \/>\u30fb\u5f01\u8b77\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u3001\u53f8\u6cd5\u66f8\u58eb\u306a\u3069\u306b\u652f\u6255\u3046\u5831\u916c<br \/>\u30fb\u6599\u91d1\u30fb\u8a3a\u7642\u5831\u916c<br \/>\u30fb\u30d7\u30ed\u30b9\u30dd\u30fc\u30c4\u9078\u624b\u3084\u30e2\u30c7\u30eb\u3001\u5916\u4ea4\u54e1\u306a\u3069\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1<br \/>\u30fb\u30de\u30b9\u30e1\u30c7\u30a3\u30a2\u3078\u306e\u51fa\u6f14\u6599\u306a\u3069<br \/>\u30fb\u63a5\u5f85\u306e\u305f\u3081\u306e\u30b3\u30f3\u30d1\u30cb\u30aa\u30f3\u306a\u3069\u306b\u652f\u6255\u3046\u6599\u91d1\u3000\u306a\u3069<\/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>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2792.htm\">\u56fd\u7a0e\u5e81\uff5c\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u5831\u916c\u30fb\u6599\u91d1\u7b49\u3068\u306f<\/a><\/span><\/p>\r\n\r\n\r\n\r\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3092\u4f7f\u3063\u3066\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u3068\u3001\u7a0e\u7387\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u7d66\u4e0e\u3084\u8cde\u4e0e\u306a\u3069\u306b\u8ab2\u305b\u3089\u308c\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001<span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2022\/02.htm\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868<\/a><\/span>\u3092\u4f7f\u3063\u3066\u7b97\u51fa\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"240\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-25.fw-min.png\" alt=\"\" class=\"wp-image-2618\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-25.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-25.fw-min-300x66.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-25.fw-min-1024x225.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-25.fw-min-768x169.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1097\" height=\"438\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-26.fw-min.png\" alt=\"\" class=\"wp-image-2619\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-26.fw-min.png 1097w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-26.fw-min-300x120.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-26.fw-min-1024x409.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-26.fw-min-768x307.png 768w\" sizes=\"auto, (max-width: 1097px) 100vw, 1097px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2022\/02.htm\">\u56fd\u7a0e\u5e81\uff5c\u4ee4\u548c5\u5e74\u5206\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868<\/a><\/span>\u3092\u4f7f\u3063\u305f\u7b97\u51fa\u30a4\u30e1\u30fc\u30b8<\/p>\r\n\r\n\r\n\r\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u3092\u307f\u308b\u3053\u3068\u3067\u91d1\u984d\u3092\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<br \/>\u539f\u7a3f\u6599\u3084\u51fa\u6f14\u6599\u306a\u3069\u306e\u5831\u916c\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5834\u5408\u306f\u3001\u767a\u751f\u3057\u305f\u6599\u91d1\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"240\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-27.fw-min.png\" alt=\"\" class=\"wp-image-2620\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-27.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-27.fw-min-300x66.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-27.fw-min-1024x225.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-27.fw-min-768x169.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u5831\u916c\u984d<span>\u00a0\u00d7\u00a0<\/span>\u7a0e\u7387<span> = <\/span>\u6e90\u6cc9\u6240\u5f97\u7a0e <\/strong>\u3067\u7a0e\u91d1\u3092\u8a08\u7b97\u3057\u305f\u3046\u3048\u3067\u3001\u5831\u916c\u304c\u767a\u751f\u3059\u308b\u3054\u3068\u306b\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\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>\r\n<p><strong>\u7d0d\u4ed8\u671f\u9650\u3092\u534a\u5e74\u306b<span>1<\/span>\u5ea6\u306b\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\uff01<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u7d66\u4e0e\u3084\u5831\u916c\u306e\u652f\u6255\u3044\u304c\u767a\u751f\u3057\u305f\u6bb5\u968e\u3067\u3001\u4f1a\u793e\u5074\u306b\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u7d66\u4e0e\u306e\u5834\u5408\u306f\u3082\u3061\u308d\u3093\u6bce\u6708\u767a\u751f\u3057\u307e\u3059\u304c\u3001\u5358\u767a\u306e\u5916\u6ce8\u6848\u4ef6\u306a\u3069\u3067\u767a\u751f\u3059\u308b\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u3001\u7d0d\u7a0e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u6c17\u3092\u3064\u3051\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<br \/><strong>\u5f93\u696d\u54e1\u304c<span>10<\/span>\u4eba\u672a\u6e80\u3067\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306f\u3001\u7d0d\u4ed8\u671f\u9650\u3092\u5ef6\u9577\u3067\u304d\u308b\u7279\u4f8b\u3082\u5229\u7528\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\r\n<p><strong>\u3010\u7d0d\u671f\u306e\u7279\u4f8b\u3011<br \/><\/strong>1\u6708\u304b\u3089<span>6<\/span>\u6708\u307e\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\uff1a\u7d0d\u671f<span>7<\/span>\u6708<span>10<\/span>\u65e5<br \/>7\u6708\u304b\u3089<span>12<\/span>\u6708\u307e\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\uff1a\u7d0d\u671f\u7fcc\u5e74<span>1<\/span>\u6708<span>20<\/span>\u65e5<\/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\">3-2.\u4f4f\u6c11\u7a0e\uff08\u7279\u5225\u5fb4\u53ce\uff09<\/h3>\r\n\r\n\r\n\r\n<p>\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u3068\u306f\u3001<strong>\u672c\u6765\u3067\u3042\u308c\u3070\u500b\u4eba\u304c\u7d0d\u4ed8\u3059\u3079\u304d\u4f4f\u6c11\u7a0e\u3092\u3001\u96c7\u7528\u3057\u3066\u3044\u308b\u4f1a\u793e\u5074\u304c\u7d66\u6599\u304b\u3089\u5929\u5f15\u304d\u3057\u3066\u7d0d\u4ed8\u3059\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002<br \/>\u4f4f\u6c11\u7a0e\u306f\u3001\u524d\u5e74\u5ea6\u306e\u500b\u4eba\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7d66\u4e0e\u984d\u306b\u3088\u3063\u3066\u7a0e\u984d\u304c\u5909\u308f\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u5f93\u696d\u54e1\u305d\u308c\u305e\u308c\u306e\u524d\u5e74\u6240\u5f97\u3092\u57fa\u6e96\u306b\u8a08\u7b97\u3055\u308c\u3001\u4f1a\u793e\u5074\u306b\u7a0e\u984d\u901a\u77e5\u304c\u5c4a\u304f\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"502\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-28.fw-min.png\" alt=\"\" class=\"wp-image-2621\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-28.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-28.fw-min-300x138.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-28.fw-min-1024x472.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-28.fw-min-768x354.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u7279\u5225\u5fb4\u53ce\u3057\u305f\u4f4f\u6c11\u7a0e\u306f\u3001\u652f\u6255\u3044\u3092\u884c\u3063\u305f\u6708\u306e\u7fcc\u6708<span>10<\/span>\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\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>\r\n<p><strong>\u6bce\u6708\u672b\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u652f\u6255\u3044\u3082\u5fd8\u308c\u3066\u306f\u3044\u3051\u306a\u3044\uff01<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7a0e\u91d1\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u5f93\u696d\u54e1\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3082\u5fd8\u308c\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002\u7a0e\u91d1\u3067\u306f\u306a\u3044\u793e\u4f1a\u4fdd\u967a\u6599\u3067\u3059\u304c\u3001\u4f1a\u793e\u5074\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u5f93\u696d\u54e1\u3082\u534a\u5206\u8ca0\u62c5\u3057\u3066\u652f\u6255\u3046\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<br \/>\u5f93\u696d\u54e1\u3092\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3055\u305b\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u6bce\u6708\u672b\u306b\u4eba\u6570\u5206\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u304c\u767a\u751f\u3059\u308b\u3068\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\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\">4.\u3010\u305d\u306e\u90fd\u5ea6\u7d0d\u7a0e\u3011\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<span>4<\/span>\u7a2e\u985e<\/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\/Corporate-tax-type-29.fw-min.png\" alt=\"\" class=\"wp-image-2622\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-29.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-29.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-29.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-29.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-29.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-29.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\u3066\u304d\u305f\u7a0e\u91d1\u306f\u3001\u6cd5\u4eba\u3068\u3057\u3066\u4f1a\u793e\u7d4c\u55b6\u3057\u3066\u3044\u304f\u3046\u3048\u3067\u3001\u65b0\u305f\u306b\u7406\u89e3\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u7a0e\u91d1\u3067\u3057\u305f\u3002<br \/>\u3053\u306e<span>8<\/span>\u7a2e\u985e\u306e\u7a0e\u91d1\u4ee5\u5916\u306b\u3082\u3001<strong>\u6cd5\u4eba\u3068\u3057\u3066\u7406\u89e3\u3057\u3066\u304a\u304f\u3079\u304d\u7a0e\u91d1\u306b\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e<span>4<\/span>\u7a2e\u985e<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\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>\r\n<p>\u30fb\u5370\u7d19\u7a0e<br \/>\u30fb\u767b\u9332\u514d\u8a31\u7a0e<br \/>\u30fb\u56fa\u5b9a\u8cc7\u7523\u7a0e<br \/>\u30fb\u81ea\u52d5\u8eca\u7a0e<\/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>\u4e0a\u8a18\u306e\u7a0e\u91d1\u306b\u306f\u3001\u53d6\u5f15\u3092\u3057\u305f\u969b\u306b\u767a\u751f\u3059\u308b\u3082\u306e\u3082\u3042\u308c\u3070\u3001\u4f1a\u793e\u3068\u3057\u3066\u4fdd\u6709\u3057\u3066\u3044\u308b\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\u7a0e\u91d1\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u3001\u7d0d\u4ed8\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u9055\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"1217\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-31.fw-min.png\" alt=\"\" class=\"wp-image-2623\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-31.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-31.fw-min-269x300.png 269w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-31.fw-min-917x1024.png 917w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-31.fw-min-768x857.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-1.\u5370\u7d19\u7a0e<\/h3>\r\n\r\n\r\n\r\n<p>\u5370\u7d19\u7a0e\u3068\u306f\u3001<strong>\u53ce\u5165\u5370\u7d19\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002<br \/>\u4ed6\u306e\u7a0e\u91d1\u3068\u306f\u9055\u3044\u3001\u5f8c\u65e5\u7d0d\u4ed8\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u5834\u3067\u53ce\u5165\u5370\u7d19\u3092\u8cfc\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>\u53ce\u5165\u5370\u7d19\u304c\u5fc5\u8981\u306b\u306a\u308b\u4ee3\u8868\u7684\u306a\u30b1\u30fc\u30b9\u306f\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>\r\n<p>\u30fb\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8<br \/>\u30fb\u7279\u8a31\u6a29\u3084\u8457\u4f5c\u6a29\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8<br \/>\u30fb\u571f\u5730\u8cc3\u8cb8\u5951\u7d04\u66f8<br \/>\u30fb\u904b\u9001\u5951\u7d04\u66f8\u3084\u8ca8\u7269\u904b\u9001\u5f15\u53d7\u66f8<br \/>\u30fb\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8\u3084\u5e83\u544a\u5951\u7d04\u66f8\u3000\u306a\u3069<\/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>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7140.htm\">\u56fd\u7a0e\u5e81\uff5c\u5370\u7d19\u7a0e\u984d\u306e\u4e00\u89a7\u8868<\/a><\/span><\/p>\r\n\r\n\r\n\r\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u53d6\u5f15\u5148\u3068\u5951\u7d04\u3092\u7d50\u3076\u5834\u5408\u306a\u3069\u306b\u53ce\u5165\u5370\u7d19\u3092\u5951\u7d04\u66f8\u306b\u8cbc\u308a\u4ed8\u3051\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u5fc5\u8981\u306a\u53ce\u5165\u5370\u7d19\u306e\u91d1\u984d\u306f\u3001\u53d6\u5f15\u3059\u308b\u91d1\u984d\u306b\u3088\u3063\u3066\u6c7a\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u7bc0\u7a0e\u5bfe\u7b56\u306a\u3069\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-2.\u767b\u9332\u514d\u8a31\u7a0e<\/h3>\r\n\r\n\r\n\r\n<p>\u767b\u9332\u514d\u8a31\u7a0e\u3068\u306f\u3001<strong>\u767b\u8a18\u306e\u969b\u306b\u767a\u751f\u3059\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002\u4e00\u8a00\u3067\u300c\u767b\u8a18\u300d\u3068\u884c\u3063\u3066\u3082\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3055\u307e\u3056\u307e\u306a\u30b1\u30fc\u30b9\u3067\u7d0d\u4ed8\u3092\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"704\" height=\"399\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-32.fw-min.png\" alt=\"\" class=\"wp-image-2624\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-32.fw-min.png 704w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-32.fw-min-300x170.png 300w\" sizes=\"auto, (max-width: 704px) 100vw, 704px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\">\u56fd\u7a0e\u5e81\uff5c\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u984d\u8868<\/a><\/span><\/p>\r\n\r\n\r\n\r\n<p><strong>\u3053\u308c\u304b\u3089\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u65b9\u306e\u5834\u5408\u306f\u3001\u4f1a\u793e\u306e\u5546\u696d\u767b\u8a18\u3092\u3059\u308b\u305f\u3081\u306e\u7a0e\u91d1\u304c\u6700\u4f4e<span>6<\/span>\u4e07\u5186\u5fc5\u8981\u3067\u3059\u3002<\/strong>\u307e\u305f\u3001\u4f1a\u793e\u3068\u3057\u3066\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306a\u3069\u306f\u3001\u4e0d\u52d5\u7523\u767b\u8a18\u3059\u308b\u305f\u3081\u306e\u767b\u9332\u514d\u8a31\u7a0e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\u3053\u306e\u767b\u9332\u514d\u8a31\u7a0e\u306f\u3001\u6bce\u6708\u30fb\u6bce\u5e74\u306e\u3088\u3046\u306b\u5b9a\u671f\u7684\u306b\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u539f\u5247\u3068\u3057\u3066\u306f\u3001\u767b\u8a18\u7533\u8acb\u3092\u884c\u3046\u969b\u306b\u4e00\u7dd2\u306b\u73fe\u91d1\u3067\u7d0d\u4ed8\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-3.\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/h3>\r\n\r\n\r\n\r\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u306f\u3001<strong>\u4f1a\u793e\u304c\u6240\u6709\u3057\u3066\u3044\u308b\u571f\u5730\u3084\u5efa\u7269\u3001\u3082\u3057\u304f\u306f\u6a5f\u68b0\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u56fa\u5b9a\u8cc7\u7523\u306e\u7a2e\u985e\u306b\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\r\n<p><strong>\u56fa\u5b9a\u8cc7\u7523\u306e\u7a2e\u985e<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>\u4f8b<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>\u571f\u5730<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u7530\u3093\u307c<br \/>\u7551<br \/>\u4f4f\u5b85\u5730<br \/>\u6c60\u6cbc<br \/>\u5c71\u6797<br \/>\u9271\u6cc9\u5730\uff08\u6e29\u6cc9\u306a\u3069\uff09<br \/>\u7267\u5834<br \/>\u539f\u91ce\u306a\u3069\u306e\u571f\u5730<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>\u5bb6\u5c4b<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u4f4f\u5b85<br \/>\u304a\u5e97<br \/>\u5de5\u5834\uff08\u767a\u96fb\u6240\u3084\u5909\u96fb\u6240\u3092\u542b\u3080\uff09<br \/>\u5009\u5eab\u306a\u3069\u306e\u5efa\u7269<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>\u511f\u5374\u8cc7\u7523<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u4f1a\u793e\u7b49\uff08\u4e8b\u696d\u8005\uff09\u304c\u6240\u6709\u3059\u308b\u69cb\u7bc9\u7269\uff08\u5e83\u544a\u5854\u3084\u30d5\u30a7\u30f3\u30b9\u306a\u3069\uff09<br \/>\u98db\u884c\u6a5f<br \/>\u8239<br \/>\u8eca\u4e21\u3084\u904b\u9001\u5177\uff08\u9244\u9053\u3084\u30c8\u30ed\u30c3\u30b3\uff09<br \/>\u5099\u54c1\uff08\u30d1\u30bd\u30b3\u30f3\u3084\u5de5\u5177\u306a\u3069\uff09\u306a\u3069<\/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>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_15.html\">\u7dcf\u52d9\u7701\uff5c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6982\u8981<\/a><\/span><\/p>\r\n\r\n\r\n\r\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u3001\u6bce\u5e74<span>1<\/span>\u6708<span>1<\/span>\u65e5\u306b\u8cc7\u7523\u4fa1\u5024\u304c\u6c7a\u3081\u3089\u308c\u3066\u3001\u305d\u306e\u8a55\u4fa1\u984d\u306b\u5bfe\u3057\u3066\u7a0e\u7387\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002\u8a08\u7b97\u3055\u308c\u305f\u7a0e\u984d\u304c\u5404\u5e02\u753a\u6751\u3088\u308a\u7d0d\u7a0e\u901a\u77e5\u3068\u3057\u3066\u9001\u4ed8\u3055\u308c\u308b\u306e\u3067\u3001\u7d0d\u4ed8\u66f8\u3092\u4f7f\u3063\u3066\u7d0d\u4ed8\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u7d0d\u4ed8\u306f<span>6<\/span>\u6708\u30fb<span>9<\/span>\u6708\u30fb<span>12<\/span>\u6708\u30fb<span>2<\/span>\u6708\u306e\u5e74<span>4<\/span>\u56de\u306b\u5206\u3051\u308b\u306e\u304c\u4e00\u822c\u7684<\/strong>\u3067\u3059\u304c\u3001\u7d0d\u7a0e\u8005\u304c\u5e0c\u671b\u3059\u308b\u3068\u4e00\u56de\u3067\u5168\u984d\u307e\u3068\u3081\u3066\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<br \/>\u5e74\u306b\u4e00\u5ea6\u9001\u4ed8\u3055\u308c\u3066\u304f\u308b\u7d0d\u7a0e\u901a\u77e5\u3067\u3001\u5e74<span>4<\/span>\u56de\u306e\u7d0d\u4ed8\u3092\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u305f\u3081\u3001\u7d0d\u4ed8\u671f\u9650\u3092\u5fd8\u308c\u3066\u3057\u307e\u308f\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-4.\u81ea\u52d5\u8eca\u7a0e\uff08\u8efd\u81ea\u52d5\u8eca\u7a0e\uff09<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u4f1a\u793e\u3067\u793e\u7528\u8eca\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u81ea\u52d5\u8eca\u7a0e<\/strong>\u306e\u7d0d\u4ed8\u3082\u5fd8\u308c\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002\u4f1a\u793e\u3092\u7d4c\u55b6\u3057\u3066\u3044\u308b\u3068\u3001\u793e\u7528\u8eca\u3084\u8ca8\u7269\u8eca\u306a\u3069\u3001\u696d\u52d9\u306b\u8eca\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\u305d\u306e\u5e74\u306e<span>4<\/span>\u6708<span>1<\/span>\u65e5\u306e\u6bb5\u968e\u3067\u3001\u4f1a\u793e\u540d\u7fa9\u306e\u8eca\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u81ea\u52d5\u8eca\u7a0e\u3082\u3057\u304f\u306f\u8efd\u81ea\u52d5\u8eca\u7a0e\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>\u666e\u901a\u81ea\u52d5\u8eca\u306e\u5834\u5408\u306f\u3001\u90fd\u9053\u5e9c\u770c\u306b\u5bfe\u3057\u3066\u81ea\u52d5\u8eca\u7a0e\u3092\u3001\u8efd\u81ea\u52d5\u8eca\u306e\u5834\u5408\u306f\u5e02\u533a\u753a\u6751\u306b\u5bfe\u3057\u3066\u8efd\u81ea\u52d5\u8eca\u7a0e\u3092\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"325\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-33.fw-min.png\" alt=\"\" class=\"wp-image-2627\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-33.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-33.fw-min-300x89.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-33.fw-min-1024x305.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-33.fw-min-768x229.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u81ea\u52d5\u8eca\u7a0e\u306e\u7b97\u5b9a\u8981\u7d20\u306f\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>\r\n<p>\u30fb\u81ea\u52d5\u8eca\u306e\u6392\u6c17\u91cf<br \/>\u30fb\u81ea\u52d5\u8eca\u306e\u65b0\u8eca\u767b\u9332\u5e74\u6570<br \/>\u30fb\u65b0\u8eca\u767b\u9332\u3057\u3066\u304b\u3089\u306e\u7d4c\u904e\u671f\u9593<\/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>\u81ea\u52d5\u8eca\u7a0e\uff08\u8efd\u81ea\u52d5\u8eca\u7a0e\uff09\u306e\u7d0d\u7a0e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u6bce\u5e74<span>5<\/span>\u6708\u4e0a\u65ec\u9803\u306b\u3001\u540d\u7fa9\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u4f4f\u6240\u5b9b\u306b\u901a\u77e5\u66f8\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002<br \/>\u81ea\u52d5\u8eca\u7a0e\u306e\u7d0d\u4ed8\u306f\u3001\u6bce\u5e74<span>5<\/span>\u6708\u672b\u307e\u3067\u304c\u7d0d\u4ed8\u671f\u9650\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u7d0d\u7a0e\u901a\u77e5\u66f8\u304c\u304d\u305f\u3089\u5fd8\u308c\u305a\u306b\u7d0d\u4ed8\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span lang=\"EN-US\" style=\"font-family: 'Arial Unicode MS';\">5.<\/span><span style=\"font-family: 'Arial Unicode MS';\">\u3068\u306b\u304b\u304f\u8907\u96d1\u306a\u6cd5\u4eba\u306e\u7a0e\u91d1\uff01\u7d0d\u7a0e\u9045\u308c\u3084\u7533\u544a\u5fd8\u308c\u3067\u8d77\u3053\u308b\u30da\u30ca\u30eb\u30c6\u30a3<span lang=\"EN-US\">3<\/span>\u3064<\/span><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"727\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-34.fw-min.png\" alt=\"\" class=\"wp-image-2629\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-34.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-34.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-34.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-34.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-34.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-34.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\u8aad\u307f\u9032\u3081\u3066\u304d\u305f\u3053\u3068\u3067\u3001<strong>\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306f\u7a2e\u985e\u304c\u591a\u304f\u3001\u8907\u96d1\u306a\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u308b<\/strong>\u3053\u3068\u304c\u7406\u89e3\u3067\u304d\u305f\u304b\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\u300c\u306a\u3093\u3060\u304b\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u72b6\u614b\u3067\u3001\u6cd5\u4eba\u306e\u7a0e\u91d1\u306b\u5bfe\u5fdc\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u5f8c\u65e5\u3055\u3089\u306b\u7a0e\u91d1\u3092\u6255\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>\u5b9f\u969b\u306b\u3001\u7d0d\u7a0e\u9045\u308c\u3084\u7533\u544a\u5fd8\u308c\u3092\u3057\u3066\u3057\u307e\u3046\u3068\u767a\u751f\u3059\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e<span>3<\/span>\u3064\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=\"475\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-35.fw-min.png\" alt=\"\" class=\"wp-image-2631\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-35.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-35.fw-min-300x131.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-35.fw-min-1024x446.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-35.fw-min-768x335.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u306e\u7a0e\u91d1\u3067\u3042\u306a\u305f\u304c\u640d\u3057\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u8ab2\u305b\u3089\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u3064\u3044\u3066\u4e8b\u524d\u306b\u3057\u3063\u304b\u308a\u3068\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-1.\u7d0d\u7a0e\u304c\u9045\u308c\u308b\u3068\u5ef6\u6ede\u7a0e\u304c\u767a\u751f\u3059\u308b<\/h3>\r\n\r\n\r\n\r\n<p>\u7a0e\u91d1\u306b\u306f\u7d0d\u4ed8\u671f\u65e5\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001<strong>\u671f\u65e5\u304b\u3089<span>1<\/span>\u65e5\u3067\u3082\u7d0d\u7a0e\u304c\u9045\u308c\u3066\u3057\u307e\u3046\u3068\u3001\u7d0d\u7a0e\u3059\u308b\u307e\u3067\u306e\u671f\u9593\u306b\u5fdc\u3058\u3066\u5ef6\u6ede\u7a0e<\/strong>\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5ef6\u6ede\u7a0e\u306f\u7d0d\u4ed8\u671f\u9650\u3092\u904e\u304e\u3066\u304b\u3089<span>2<\/span>\u30f6\u6708\u4ee5\u5185\u306b\u7d0d\u4ed8\u3057\u305f\u5834\u5408\u3068\u3001\u671f\u9650\u304b\u3089<span>2<\/span>\u30f6\u6708\u7d4c\u904e\u4ee5\u964d\u306b\u7d0d\u4ed8\u3057\u305f\u5834\u5408\u3067\u3001\u7a0e\u7387\u304c\u5909\u308f\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\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>\r\n<p><strong>1. <\/strong><strong>\u671f\u9650\u3092\u904e\u304e\u3066\u304b\u3089<span>2<\/span>\u30f6\u6708\u4ee5\u5185<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u5e74<span>7.3%<\/span>\u3082\u3057\u304f\u306f\u5ef6\u6ede\u7a0e\u7279\u4f8b\u57fa\u6e96\u5272\u5408<span>\u203b<\/span>\uff0b<span>1%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>2. <\/strong><strong>\u671f\u9650\u3092\u904e\u304e\u3001<span>2<\/span>\u30f6\u6708\u4ee5\u4e0a\u7d4c\u904e\u3057\u3066\u3044\u308b\u5834\u5408<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u5e74<span>14.6%<\/span>\u3082\u3057\u304f\u306f\u5ef6\u6ede\u7a0e\u7279\u4f8b\u57fa\u6e96\u5272\u5408<span>\u203b<\/span>\uff0b<span>7.3%<\/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<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"525\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-36.fw-min.png\" alt=\"\" class=\"wp-image-2632\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-36.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-36.fw-min-300x144.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-36.fw-min-1024x493.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-36.fw-min-768x370.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4e0a\u8a18\u306e\u8a08\u7b97\u5f0f\u3092\u7406\u89e3\u3057\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u306b\u3001\u7d0d\u4ed8\u671f\u9650\u3092\u904e\u304e\u3066<span>2<\/span>\u30f6\u6708\u4ee5\u5185\u306b\u7d0d\u4ed8\u3059\u308b\u5834\u5408\u3068\u3001<span>2<\/span>\u30f6\u6708\u4ee5\u4e0a\u7d0d\u4ed8\u3057\u306a\u3044\u5834\u5408\u3067\u306e\u9055\u3044\u3092\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u7d0d\u4ed8\u671f\u9650\u3092\u904e\u304e\u30662\u30f6\u6708\u4ee5\u5185\u306b\u7d0d\u4ed8\u3057\u305f\u5834\u5408\u306e\u8a08\u7b97\u4f8b\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>\r\n<p>\u30fb\u7d0d\u4ed8\u3059\u3079\u304d\u672c\u6765\u306e\u984d\uff1a<span>400<\/span>\u4e07\u5186<br \/>\u30fb\u7d4c\u904e\u65e5\u6570\uff1a<span>30<\/span>\u65e5\u306e\u5834\u5408<br \/>\u30fb\u7a0e\u7387\uff1a\u5e74<span>7.3%\u306e\u5834\u5408<\/span><\/p>\r\n<p><strong>400<\/strong><strong>\u4e07\u5186<span> \u00d7 7.3% \u00d7 30 \u00f7 365<\/span>\u65e5<span> = 2<\/span>\u4e07<span>4,000<\/span>\u5186<\/strong><\/p>\r\n<p><strong>\u672c\u6765\u306e\u7a0e\u91d1<span>400<\/span>\u4e07\u5186\uff0b<span>2<\/span>\u4e07<span>4,000<\/span>\u5186\u3000<\/strong><\/p>\r\n<p><strong>\u8a08\uff1a<span>402<\/span>\u4e07<span>4,000<\/span>\u5186<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p><strong>\u3010\u7d0d\u4ed8\u671f\u9650\u3092\u904e\u304e\u30662\u30f6\u6708\u4ee5\u4e0a\u7d4c\u904e\u5f8c\u306b\u7d0d\u4ed8\u3057\u305f\u5834\u5408\u306e\u8a08\u7b97\u4f8b\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>\r\n<p>\u30fb\u7d0d\u4ed8\u3059\u3079\u304d\u672c\u6765\u306e\u984d\uff1a<span>400<\/span>\u4e07\u5186<br \/>\u30fb\u7d4c\u904e\u65e5\u6570\uff1a<span>80<\/span>\u65e5\u306e\u5834\u5408<br \/>\u30fb\u7a0e\u7387\uff1a\u5e74<span>7.3%<\/span>\u3068\u5e74<span>14.6%<\/span>\u306e\u5834\u5408<\/p>\r\n<p><strong>400<\/strong><strong>\u4e07\u5186<span> \u00d7 7.3% \u00d7 30 \u00f7 365<\/span>\u65e5<span> = 2<\/span>\u4e07<span>4,000<\/span>\u5186<\/strong><\/p>\r\n<p><strong>400<\/strong><strong>\u4e07\u5186<span> \u00d7 14.3% \u00d7 50 \u00f7<\/span><span> 365<\/span>\u65e5 \uff1d<span> 7<\/span>\u4e07<span>8,300<\/span>\u5186<\/strong><\/p>\r\n<p><strong>\u672c\u6765\u306e\u7a0e\u91d1<span>400<\/span>\u4e07\u5186\uff0b<span>2<\/span>\u4e07<span>4,000<\/span>\u5186\uff0b<span>7<\/span>\u4e07<span>8,300<\/span>\u5186\u3000<\/strong><\/p>\r\n<p><strong>\u8a08\uff1a<span>410<\/span>\u4e07<span>2,300<\/span>\u5186<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/entaizei\/keisan\/entai.htm\">\u56fd\u7a0e\u5e81\uff5c\u5ef6\u6ede\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><\/span><\/p>\r\n\r\n\r\n\r\n<p>\u4e0a\u8a18\u306e\u53c2\u8003\u4f8b\u306f\u3042\u304f\u307e\u3067\u3082\u4e00\u4f8b\u3067\u3059\u304c\u3001\u7a0e\u91d1\u3092\u6570\u30f6\u6708\u5ef6\u6ede\u3057\u3066\u3057\u307e\u3046\u3060\u3051\u3067\u3001<span>10<\/span>\u4e07\u5186\u4ee5\u4e0a\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<br \/>\u305f\u3060\u3067\u3055\u3048\u9ad8\u984d\u306b\u306a\u308a\u3084\u3059\u3044\u6cd5\u4eba\u306e\u7a0e\u91d1\u3060\u304b\u3089\u3053\u305d\u3001\u7d0d\u4ed8\u671f\u9650\u3092\u5b88\u3089\u305a\u306b\u5ef6\u6ede\u7a0e\u3067\u640d\u3059\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-2.\u6b63\u3057\u304f\u7533\u544a\u3057\u306a\u3044\u3068\u52a0\u7b97\u7a0e\u304c\u8ffd\u52a0\u3055\u308c\u308b<\/h3>\r\n\r\n\r\n\r\n<p>\u6c7a\u3081\u3089\u308c\u305f\u7a0e\u91d1\u3092\u671f\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u306a\u3044\u306e\u304c\u5ef6\u6ede\u7a0e\u3067\u3042\u3063\u305f\u306e\u306b\u5909\u308f\u308a\u3001<strong>\u305d\u3082\u305d\u3082\u78ba\u5b9a\u7533\u544a\u3084\u6c7a\u7b97\u5831\u544a\u3092\u9069\u5207\u306b\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u52a0\u7b97\u7a0e<\/strong>\u304c\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3059\u3067\u306b\u3054\u5b58\u3058\u306e\u901a\u308a\u3001\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u307b\u3068\u3093\u3069\u306e\u7a0e\u91d1\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u3092\u7de0\u3081\u304f\u304f\u308b\u78ba\u5b9a\u7533\u544a\u3084\u6c7a\u7b97\u3067\u7d4c\u8cbb\u30fb\u63a7\u9664\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<br \/>\u305d\u306e\u305f\u3081\u3001\u6b63\u3057\u304f\u78ba\u5b9a\u7533\u544a\u3084\u6c7a\u7b97\u5831\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u3001\u56fd\u3084\u81ea\u6cbb\u4f53\u3082\u5fc5\u8981\u306a\u7a0e\u91d1\u984d\u3092\u8a08\u7b97\u3067\u304d\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>\u9069\u5207\u306b\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u52a0\u7b97\u3055\u308c\u308b\u7a0e\u91d1\u306b\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e<span>4<\/span>\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\r\n<p><strong>\u7a0e\u91d1\u306e\u7a2e\u985e<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>\u6761\u4ef6<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>\u8ab2\u7a0e\u5272\u5408\uff08\u672c\u7a0e\u306b\u5bfe\u3059\u308b\uff09<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>\u00a0<strong>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u7533\u544a\u3057\u305f\u7d0d\u7a0e\u984d\u304c\u904e\u5c0f\u3067\u3042\u3063\u305f\u5834\u5408<\/p>\r\n<\/td>\r\n<td>\r\n<p>10%\u301c<span>15%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u7533\u544a\u671f\u9650\u5185\u307e\u3067\u306b\u3001\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3044\u5834\u5408<\/p>\r\n<\/td>\r\n<td>\r\n<p>15%\u301c<span>30%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u671f\u9650\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f\u5834\u5408<\/p>\r\n<\/td>\r\n<td>\r\n<p><span>10%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>\u91cd\u52a0\u7b97\u7a0e<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u4e8b\u5b9f\u3092\u96a0\u3057\u3066\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u5834\u5408<\/p>\r\n<\/td>\r\n<td>\r\n<p>35%\u301c<span>40%<\/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>\u53c2\u8003\uff1a<span><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/tins\/n04_3.pdf\">\u8ca1\u52d9\u7701\uff5c\u52a0\u7b97\u7a0e\u306e\u6982\u8981<\/a><\/span><\/p>\r\n\r\n\r\n\r\n<p>\u672c\u6765\u7d0d\u3081\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u7a0e\u91d1\u3092\u653e\u7f6e\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u5ef6\u6ede\u7a0e\u3060\u3051\u3067\u306f\u306a\u304f\u52a0\u7b97\u7a0e\u304c\u672c\u7a0e\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u300c\u5c11\u3057\u3050\u3089\u3044\u9045\u304f\u306a\u3063\u3066\u3082\u3044\u3044\u304b\u300d\u3068\u3044\u3046\u6c17\u6301\u3061\u3067\u7533\u544a\u5fd8\u308c\u3092\u3057\u3066\u3057\u307e\u3046\u4eba\u3082\u3044\u307e\u3059\u3088\u306d\u3002<br \/>\u3057\u304b\u3057\u3001\u6cd5\u4eba\u3068\u3057\u3066\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u3084\u6cd5\u52d9\u5c40\u306a\u3069\u306b\u767b\u8a18\u60c5\u5831\u304c\u3042\u308b\u305f\u3081\u3001\u7533\u544a\u5fd8\u308c\u3082\u3059\u3050\u306b\u78ba\u8a8d\u3067\u304d\u3066\u3057\u307e\u3046\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<span>\u00a0<\/span><\/p>\r\n\r\n\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-3.2\u671f\u9023\u7d9a\u3067\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u9752\u8272\u7533\u544a\u304c\u53d6\u308a\u6d88\u3057\u306b\u306a\u308b<\/h3>\r\n\r\n\r\n\r\n<p>\u4e07\u304c\u4e00\u3001<strong>2\u671f\u9023\u7d9a\u3067\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3046\u3068\u3001\u4f1a\u793e\u3068\u3057\u3066\u306e\u9752\u8272\u7533\u544a\u304c\u53d6\u308a\u6d88\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u304c\u9752\u8272\u7533\u544a\u3092\u53d6\u308a\u6d88\u3055\u308c\u3066\u3057\u307e\u3046\u3068\u3001\u305d\u3053\u304b\u3089<span>1<\/span>\u5e74\u9593\u306f\u518d\u7533\u8acb\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u9752\u8272\u7533\u544a\u3060\u304b\u3089\u3053\u305d\u3067\u304d\u3066\u3044\u305f\u7bc0\u7a0e\u5bfe\u7b56\u306a\u3069\u3082\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7279\u306b\u3001\u4f1a\u793e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u6d3b\u7528\u3067\u304d\u3066\u3044\u305f\u4ee5\u4e0b\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u5229\u7528\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u306e\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>\r\n<p><strong>\u9752\u8272\u7533\u544a\u304c\u53d6\u308a\u6d88\u3057\u306b\u306a\u308b\u3068\u4f7f\u3048\u306a\u304f\u306a\u308b\u30e1\u30ea\u30c3\u30c8<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>\u30fb\u6b20\u640d\u91d1\uff08\u8d64\u5b57\uff09\u7e70\u8d8a\u63a7\u9664<br \/>\u30fb\u6b20\u640d\u91d1\uff08\u8d64\u5b57\uff09\u306e\u7e70\u8d8a\u9084\u4ed8<br \/>\u30fb\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b<br \/>\u30fb\u7279\u5225\u511f\u5374<br \/>\u30fb\u7279\u5225\u63a7\u9664\u3000\u306a\u3069<\/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>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u4f1a\u793e\u306e\u7a0e\u91d1\u8ca0\u62c5\u3092\u8efd\u304f\u3067\u304d\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u5229\u7528\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u7d50\u679c\u3068\u3057\u3066\u3088\u308a\u591a\u304f\u306e\u7a0e\u91d1\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<br \/>\u307e\u305f\u3001\u9752\u8272\u7533\u544a\u304c\u53d6\u308a\u6d88\u3055\u308c\u305f\u3053\u3068\u3067\u3001\u4eca\u5f8c\u878d\u8cc7\u3092\u53d7\u3051\u308b\u969b\u306e\u4fe1\u7528\u9762\u306b\u3082\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>\u4e00\u5ea6\u9752\u8272\u7533\u544a\u3092\u53d6\u308a\u6d88\u3055\u308c\u3066\u3057\u307e\u3046\u3068\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u3057\u307e\u3046\u306e\u3067\u3001\u5fc5\u305a\u671f\u9650\u5185\u306b\u7533\u544a\u3092\u884c\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">6.\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306e\u77e5\u8b58\u4e0d\u8db3\u3067\u3088\u304f\u3042\u308b\u304a\u60a9\u307f\u4e8b\u4f8b<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\/Corporate-tax-type-37.fw-min.png\" alt=\"\" class=\"wp-image-2635\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-37.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-37.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-37.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-37.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-37.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-37.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u5c11\u3057\u305a\u3064\u3001\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306e\u8907\u96d1\u3055\u3068\u3001\u4f1a\u793e\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306b\u3064\u3044\u3066\u30a4\u30e1\u30fc\u30b8\u3067\u304d\u3066\u304d\u305f\u304b\u3068\u601d\u3044\u307e\u3059\u3002<strong>\u8907\u96d1\u306a\u6cd5\u4eba\u306e\u7a0e\u91d1\u3060\u304b\u3089\u3053\u305d\u3001\u672c\u6765\u3067\u3042\u308c\u3070\u5c02\u9580\u5bb6\u3067\u3042\u308b\u7a0e\u7406\u58eb\u306a\u3069\u306e\u30b5\u30dd\u30fc\u30c8\u304c\u5fc5\u9808\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3053\u3067\u65e5\u672c\u5168\u56fd\u3067\u3001\u4f1a\u793e\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8\u304b\u3089\u7a0e\u52d9\u30b5\u30dd\u30fc\u30c8\u307e\u3067\u3092\u884c\u3063\u3066\u3044\u308b\u3001\u79c1\u305f\u3061\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u7d4c\u9a13\u304b\u3089\u307f\u305f\u3001\u7a0e\u91d1\u306e\u77e5\u8b58\u4e0d\u8db3\u3067\u3088\u304f\u3042\u308b\u304a\u60a9\u307f\u4e8b\u4f8b<span>4<\/span>\u3064\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"681\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-38.fw-min.png\" alt=\"\" class=\"wp-image-2639\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-38.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-38.fw-min-300x187.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-38.fw-min-1024x640.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-38.fw-min-768x480.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-38.fw-min-763x476.png 763w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-38.fw-min-749x468.png 749w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u79c1\u305f\u3061\u306e\u3088\u3046\u306a\u7a0e\u91d1\u306e\u5c02\u9580\u5bb6\u304b\u3089\u307f\u308b\u3068\u5f53\u305f\u308a\u524d\u306e\u3053\u3068\u3067\u3082\u3001\u306f\u3058\u3081\u3066\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u65b9\u305f\u3061\u306b\u3068\u3063\u3066\u306f\u672a\u77e5\u306e\u9818\u57df\u3067\u3059\u3002<br \/><strong>\u53f3\u3082\u5de6\u3082\u308f\u304b\u3089\u305a\u306b\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3066\u7d4c\u55b6\u3057\u3066\u3044\u304f\u5834\u5408\u306b\u3001\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u3042\u308b\u306e\u304b\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3057\u305f\u3046\u3048\u3067\u3001\u540c\u3058\u554f\u984c\u306b\u76f4\u9762\u3057\u306a\u3044\u3088\u3046\u56de\u907f\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">6-1.\u5f93\u696d\u54e1\u304c\u5c11\u306a\u3044\u306e\u306b\u6bce\u6708\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u652f\u6255\u3046\u306e\u304c\u5927\u5909\u3060\u3063\u305f<\/h3>\r\n\r\n\r\n\r\n<p>\u5f93\u696d\u54e1\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u3001<strong>\u6bce\u6708<span>10<\/span>\u65e5\u307e\u3067\u306b\u9280\u884c\u306b\u7d0d\u4ed8\u3057\u306b\u3044\u304f\u306e\u304c\u5927\u5909\u3067\u56f0\u3063\u3066\u3044\u308b<\/strong>\u65b9\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3068\u304f\u306b\u3001\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3067\u5f93\u696d\u54e1\u6570\u3082\u5c11\u306a\u3044\u65b9\u306e\u5834\u5408\u3001\u7d0d\u4ed8\u306e\u305f\u3081\u306b\u9280\u884c\u306b\u51fa\u5411\u304f\u6642\u9593\u304c\u4f5c\u308c\u306a\u3044\u3068\u3044\u3046\u65b9\u3082\u3044\u307e\u3059\u3002\u7d4c\u55b6\u8005\u81ea\u8eab\u3082\u3001\u76f4\u63a5\u7684\u306b\u55b6\u696d\u306b\u643a\u308f\u3063\u3066\u304a\u308a\u3001\u7d4c\u7406\u30b9\u30bf\u30c3\u30d5\u304c\u3044\u306a\u3051\u308c\u3070\u6642\u9593\u306e\u78ba\u4fdd\u304c\u96e3\u3057\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3088\u306d\u3002<br \/>\u300c\u7d0d\u4ed8\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u7f70\u91d1\u304c\u3042\u308b\u304b\u3089\u3001\u7121\u7406\u306b\u3067\u3082\u6642\u9593\u3092\u4f5c\u3063\u3066\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u300d\u3068\u7d0d\u4ed8\u3059\u308b\u307e\u3067\u306b\u5927\u304d\u306a\u30b9\u30c8\u30ec\u30b9\u3084\u8ca0\u62c5\u3092\u62b1\u3048\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p><strong>\u3000\u30dd\u30a4\u30f3\u30c8<\/strong><strong>\uff01<\/strong><strong>\u3000<\/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>\r\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u306b\u306f\u3001\u5f93\u696d\u54e1<span>10<\/span>\u540d\u672a\u6e80\u306e\u4f1a\u793e\u304c\u5229\u7528\u3067\u304d\u308b\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u300d\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u306b\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u6bce\u6708\u3060\u3063\u305f\u7d0d\u4ed8\u671f\u9650\u3092\u3001\u534a\u5e74\u306b<span>1<\/span>\u56de\u3078\u307e\u3068\u3081\u3089\u308c\u308b\u306e\u3067\u3001\u7d0d\u4ed8\u306e\u624b\u9593\u3092\u7701\u3051\u308b\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<h3 class=\"wp-block-heading\">6-2.\u6c7a\u7b97\u5f8c\u306b\u7a0e\u91d1\u304c\u4e88\u60f3\u4ee5\u4e0a\u306b\u9ad8\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u8cc7\u91d1\u304c\u8db3\u308a\u306a\u304f\u306a\u3063\u305f<\/h3>\r\n\r\n\r\n\r\n<p>\u6c7a\u7b97\u3092\u7d42\u3048\u3066\u307f\u308b\u3068\u3001\u4e88\u60f3\u4ee5\u4e0a\u306b\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u3053\u3068\u306b\u6c17\u3065\u304d\u3001<strong>\u7a0e\u91d1\u3092\u652f\u6255\u3046\u307b\u3069\u306e\u8cc7\u91d1\u304c\u8db3\u308a\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046<\/strong>\u30b1\u30fc\u30b9\u3082\u591a\u304f\u898b\u304b\u3051\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3068\u304f\u306b\u3001\u4f1a\u793e\u8a2d\u7acb\u76f4\u5f8c\u306e<span>1<\/span>\u671f\u76ee\u306e\u6c7a\u7b97\u3092\u8fce\u3048\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u306f\u3001\u6c7a\u7b97\u5f8c\u306e\u7a0e\u91d1\u307e\u3067\u8003\u3048\u308b\u4f59\u88d5\u3092\u3082\u3066\u306a\u3044\u65b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\u300c\u3053\u3093\u306a\u306b\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u3068\u306f\u601d\u308f\u306a\u304b\u3063\u305f\u300d\u3084\u300c\u4ed5\u5165\u308c\u306b\u4f7f\u3046\u304a\u91d1\u3092\u8003\u3048\u305f\u3089<span>2<\/span>\u30f6\u6708\u5f8c\u306e\u7a0e\u91d1\u5206\u306f\u78ba\u4fdd\u3067\u304d\u306a\u3044\u300d\u3068\u3044\u3046\u72b6\u614b\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u7d0d\u4ed8\u671f\u9650\u307e\u3067\u306b\u65b0\u305f\u306b\u8cc7\u91d1\u8abf\u9054\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p><strong>\u3000\u30dd\u30a4\u30f3\u30c8<\/strong><strong>\uff01<\/strong><strong>\u3000<\/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>\r\n<p>\u307e\u305a\u306f\u3001\u4f1a\u793e\u306e\u5229\u76ca\u3068\u624b\u5143\u306b\u3042\u308b\u73fe\u91d1\u306f\u4e00\u81f4\u3057\u306a\u3044\u3053\u3068\u3092\u7406\u89e3\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u6c7a\u7b97\u3092\u7d42\u3048\u3066\u304b\u3089\u5e74\u9593\u306e\u5229\u76ca\u3068\u7a0e\u91d1\u984d\u3092\u521d\u3081\u3066\u77e5\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u3042\u3089\u304b\u3058\u3081\u8a08\u7b97\u3057\u305f\u3046\u3048\u3067\u4e88\u7b97\u3092\u7d44\u3080\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<br \/>\u307e\u305f\u3001\u4e8b\u524d\u306b\u7d0d\u7a0e\u984d\u306e\u76ee\u5b89\u304c\u308f\u304b\u3063\u3066\u3044\u308c\u3070\u6c7a\u7b97\u307e\u3067\u306b\u7bc0\u7a0e\u5bfe\u7b56\u3092\u8003\u3048\u308b\u3053\u3068\u3082\u3067\u304d\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<h3 class=\"wp-block-heading\">6-3.\u8d64\u5b57\u3067\u6c7a\u7b97\u3092\u8fce\u3048\u305f\u306e\u306b\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u306a\u304b\u3063\u305f<\/h3>\r\n\r\n\r\n\r\n<p>\u8d64\u5b57\u3067\u6c7a\u7b97\u3092\u8fce\u3048\u305f\u306e\u306b\u3001\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3092\u8e0f\u3093\u3067\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u3067\u3001<strong>\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u305a\u640d\u3092\u3057\u3066\u3057\u307e\u3046<\/strong>\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u672c\u6765\u3067\u3042\u308c\u3070\u3001\u58f2\u4e0a\u3067\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u6d88\u8cbb\u7a0e\u984d\u3088\u308a\u3082\u3001\u4ed5\u5165\u308c\u7b49\u3067\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u304c\u591a\u3044\u5834\u5408\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\u300c\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308c\u3070\u3001\u5c11\u3057\u3067\u3082\u304a\u91d1\u304c\u8fd4\u3063\u3066\u304f\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u304c\u308f\u304b\u3063\u305f\u3089\u3001\u53d7\u3051\u53d6\u308c\u308b\u5206\u306e\u304a\u91d1\u306f\u6700\u5927\u9650\u306b\u53d7\u3051\u53d6\u308a\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3088\u306d\u3002<br \/>\u3057\u304b\u3057\u3001\u3042\u304f\u307e\u3067\u3082\u6d88\u8cbb\u7a0e\u3092\u6255\u3046\u7acb\u5834\u306e\u4f1a\u793e\u3067\u306a\u3051\u308c\u3070\u3001\u652f\u6255\u3044\u904e\u304e\u305f\u6d88\u8cbb\u7a0e\u306f\u623b\u3063\u3066\u304d\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n<p>\u305f\u3068\u3048\u3070\u8a2d\u7acb\u3057\u305f\u3070\u304b\u308a\u306e\u4f1a\u793e\u306a\u3069\u3067\u300c\u6d88\u8cbb\u7a0e\u514d\u7a0e\u4e8b\u696d\u8005\uff08\u6d88\u8cbb\u7a0e\u306f\u652f\u6255\u308f\u306a\u3044\uff09\u300d\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305f\u3068\u3048\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3000\u30dd\u30a4\u30f3\u30c8<\/strong><strong>\uff01<\/strong><strong>\u3000<\/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>\r\n<p>\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u53d6\u308b\u305f\u3081\u306b\u306f\u3001\u8a2d\u7acb\u521d\u5e74\u5ea6\u304c\u7d42\u4e86\u3059\u308b\u524d\u306b\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u300d\u3068\u306a\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u6c7a\u7b97\u3092\u7d42\u3048\u308b\u524d\u306b\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u3066\u3044\u308c\u3070\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\u305f\u3060\u3057\u3001\u4e00\u5ea6\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u3068\u3001\u4ee5\u964d<span>2<\/span>\u5e74\u9593\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3044\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u3067\u6ce8\u610f\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<h3 class=\"wp-block-heading\">6-4.\u6c7a\u7b97\u65e5\u3092\u904e\u304e\u3066\u304b\u3089\u300c\u7a0e\u91d1\u3092\u6291\u3048\u305f\u3044\u300d\u3068\u8003\u3048\u59cb\u3081\u305f\u304c\u9593\u306b\u5408\u308f\u306a\u304b\u3063\u305f<\/h3>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb<span>1<\/span>\u5e74\u76ee\u306f\u3001\u4e8b\u696d\u3092\u8ecc\u9053\u306b\u306e\u305b\u308b\u305f\u3081\u306b\u304c\u3080\u3057\u3083\u3089\u306b\u50cd\u3044\u3066\u3044\u307e\u3059\u3002<br \/>\u305d\u3057\u3066\u3001\u3042\u308b\u65e5\u6c17\u304c\u3064\u304f\u3068\u6c7a\u7b97\u671f\u306b\u5165\u3063\u3066\u304a\u308a\u3001\u614c\u3066\u3066\u6c7a\u7b97\u696d\u52d9\u3092\u7a0e\u7406\u58eb\u306b\u3054\u4f9d\u983c\u3044\u305f\u3060\u304f\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>\u300c\u6c7a\u7b97\u696d\u52d9\u3092\u306f\u3058\u3081\u3066\u307f\u308b\u3068\u3001<strong>\u4e88\u60f3\u4ee5\u4e0a\u306b\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u3001\u3053\u306e\u307e\u307e\u3067\u306f\u7a0e\u91d1\u304c\u9ad8\u304f\u306a\u3063\u3066\u3057\u307e\u3046<\/strong>\u3053\u3068\u304c\u767a\u899a\u3057\u305f\u300d<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u3088\u3046\u306a\u72b6\u614b\u306b\u306a\u308b\u3068\u591a\u304f\u306e\u65b9\u304c\u300c\u4eca\u304b\u3089\u3001\u3069\u3046\u306b\u304b\u7bc0\u7a0e\u3067\u304d\u306a\u3044\u304b\uff1f\u300d\u3068\u8a00\u308f\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u6b8b\u5ff5\u306a\u304c\u3089\u3001\u6c7a\u7b97\u696d\u52d9\u304c\u306f\u3058\u307e\u3063\u3066\u304b\u3089\u3067\u304d\u308b\u7bc0\u7a0e\u5bfe\u7b56\u306f\u7121\u3044\u306b\u7b49\u3057\u3044\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3000\u30dd\u30a4\u30f3\u30c8<\/strong><strong>\uff01<\/strong><strong>\u3000<\/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>\r\n<p>\u6c7a\u7b97\u65e5\u304c\u904e\u304e\u3066\u3057\u307e\u3046\u3068\u7bc0\u7a0e\u5bfe\u7b56\u3067\u304d\u306a\u3044\u306e\u3067\u3001\u5fc5\u305a\u4e8b\u696d\u5e74\u5ea6\u304c\u7d42\u4e86\u3059\u308b\u307e\u3067\u306b\u3001\u7bc0\u7a0e\u5bfe\u7b56\u3092\u3057\u3066\u3053\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<br \/>1\u5e74\u306e\u4e2d\u3067\u6c7a\u3081\u3089\u308c\u305f\u671f\u9593\u3060\u3051\u7bc0\u7a0e\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u65e5\u9803\u304b\u3089\u7d4c\u55b6\u72b6\u614b\u3084\u5229\u76ca\u3092\u628a\u63e1\u3057\u305f\u3046\u3048\u3067\u3001\u7bc0\u7a0e\u5bfe\u7b56\u3092\u7d9a\u3051\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308b\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<h2 class=\"wp-block-heading\">7.\u81ea\u529b\u3067\u306f\u5931\u6557\u3057\u3084\u3059\u3044\u6cd5\u4eba\u306e\u7a0e\u91d1\u3082\u3001\u8a2d\u7acb\u6642\u304b\u3089\u306e\u7a0e\u7406\u58eb\u30b5\u30dd\u30fc\u30c8\u3067\u3057\u3063\u304b\u308a\u5bfe\u7b56\u3067\u304d\u308b<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"729\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-39.fw-min.png\" alt=\"\" class=\"wp-image-2641\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-39.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-39.fw-min-300x201.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-39.fw-min-1024x685.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-39.fw-min-768x514.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u3068\u3057\u3066\u4f1a\u793e\u3092\u7d4c\u55b6\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u306f\u3001\u4eca\u307e\u3067\u89e3\u8aac\u3057\u3066\u304d\u305f\u3088\u3046\u306a\u8907\u96d1\u306a\u7a0e\u91d1\u3068\u3057\u3063\u304b\u308a\u4ed8\u304d\u5408\u3063\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u672c\u6c17\u3067\u6cd5\u4eba\u306e\u7a0e\u91d1\u3068\u5411\u304d\u5408\u3046\u305f\u3081\u306b\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u6642\u304b\u3089\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u6d3b\u7528\u3059\u308b\u306e\u304c\u5f97\u7b56\u3067\u3059\u3002<br \/><\/strong>\u3068\u304f\u306b\u3053\u308c\u304b\u3089\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3088\u3046\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u306f\u3001\u8a2d\u7acb\u6642\u304c\u4f1a\u793e\u306e\u57fa\u76e4\u3092\u6574\u3048\u308b\u30c1\u30e3\u30f3\u30b9\u3067\u3059\u3002\u81ea\u5df1\u6d41\u3067\u3068\u308a\u3042\u3048\u305a\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u6d3b\u7528\u3067\u304d\u308b\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u306e\u5229\u7528\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u3092\u4ee3\u884c\u3067\u304d\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e<span>4<\/span>\u3064\u306e\u58eb\u696d\u306e\u307f\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1014\" height=\"759\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Blue-return-expense-limit-14.fw-min.png\" alt=\"\" class=\"wp-image-2453\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Blue-return-expense-limit-14.fw-min.png 1014w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Blue-return-expense-limit-14.fw-min-300x225.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Blue-return-expense-limit-14.fw-min-768x575.png 768w\" sizes=\"auto, (max-width: 1014px) 100vw, 1014px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u969b\u306e\u767b\u8a18\u624b\u7d9a\u304d\u81ea\u4f53\u306f\u3001\u66f8\u985e\u3092\u6e96\u5099\u3057\u3066\u53f8\u6cd5\u66f8\u58eb\u306b\u767b\u8a18\u624b\u7d9a\u304d\u3092\u3057\u3066\u3082\u3089\u3048\u3070\u624b\u8efd\u306b\u3059\u307e\u305b\u3089\u308c\u307e\u3059\u3002<br \/>\u3057\u304b\u3057\u3001\u4f1a\u793e\u306f\u8a2d\u7acb\u3057\u305f\u3089\u7d42\u308f\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a2d\u7acb\u5f8c\u3092\u898b\u636e\u3048\u3066\u6e96\u5099\u3092\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u304b\u3089\u3053\u305d\u3001\u89aa\u8eab\u306b\u306a\u3063\u3066\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u308b\u4ee3\u884c\u5148\u3092\u9078\u3070\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p><strong>\u3042\u306a\u305f\u304c\u672c\u6c17\u3067\u7a0e\u91d1\u5bfe\u7b56\u306a\u3069\u3092\u8003\u3048\u3066\u3001\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u7a0e\u91d1\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u7a0e\u7406\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u3082\u5fc5\u9808\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3053\u3067\u3001\u3053\u3053\u3067\u306f\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u7a0e\u7406\u58eb\u306b\u304a\u9858\u3044\u3059\u3079\u304d\u7406\u7531\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"377\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-40.fw-min.png\" alt=\"\" class=\"wp-image-2643\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-40.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-40.fw-min-300x104.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-40.fw-min-1024x354.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-40.fw-min-768x266.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4ee3\u884c\u5148\u3092\u9078\u3076\u524d\u306b\u3001\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/company-establishment-agency\">\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c<\/a><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/company-establishment-agency\"><\/a>\u300d\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">7-1. \u3042\u306a\u305f\u306e\u4e8b\u696d\u306b\u3042\u3063\u305f\u78ba\u5b9f\u306a\u7a0e\u91d1\u5bfe\u7b56\u304c\u3067\u304d\u308b<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"488\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-41.fw-min.png\" alt=\"\" class=\"wp-image-2644\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-41.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-41.fw-min-300x134.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-41.fw-min-1024x458.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-41.fw-min-768x344.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001<strong>\u3042\u306a\u305f\u306e\u4e8b\u696d\u306b\u672c\u5f53\u306b\u5fc5\u8981\u306a\u7a0e\u91d1\u5bfe\u7b56\u3092\u304a\u3053\u306a\u3048\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u306f\u3001\u8a2d\u7acb\u3057\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u7d42\u308f\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3088\u306d\u3002\u3080\u3057\u308d\u8a2d\u7acb\u3057\u3066\u304b\u3089\u306e\u65b9\u304c\u3001\u3088\u308a\u591a\u304f\u306e\u3053\u3068\u3092\u8003\u3048\u306a\u304c\u3089\u4e8b\u696d\u3092\u3057\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\u591a\u304f\u306e\u7d4c\u55b6\u8005\u3092\u60a9\u307e\u305b\u3066\u3044\u308b\u7a0e\u91d1\u3068\u3082\u3001\u4e0a\u624b\u306b\u4ed8\u304d\u5408\u3063\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3059\u3002<br \/>\u3060\u304b\u3089\u3053\u305d\u7a0e\u91d1\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u7a0e\u7406\u58eb\u3068\u4e00\u7dd2\u306b\u3001\u78ba\u5b9f\u306b\u7a0e\u91d1\u3092\u6291\u3048\u3089\u308c\u308b\u5bfe\u7b56\u3092\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\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>\r\n<p><strong>\u7a0e\u7406\u58eb\u304c\u3067\u304d\u308b\u7a0e\u91d1\u5bfe\u7b56<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>\u30fb\u8a2d\u7acb\u5f8c\u306e\u6c7a\u7b97\u5f8c\u306b\u7a0e\u91d1\u3067\u640d\u3057\u306a\u3044\u3088\u3046\u306b\u6e96\u5099\u3067\u304d\u308b<br \/>\u30fb\u8a2d\u7acb\u524d\u306e\u958b\u696d\u8cbb\u7528\u3082\u542b\u3081\u3066\u3001\u5927\u5e45\u306a\u7bc0\u7a0e\u5bfe\u7b56\u304c\u3067\u304d\u308b<br \/>\u30fb\u3055\u307e\u3056\u307e\u306a\u7d0d\u7a0e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u628a\u63e1\u3057\u305f\u3046\u3048\u3067\u3001\u7e41\u5fd9\u671f\u3092\u907f\u3051\u305f\u6c7a\u7b97\u65e5\u3092\u6c7a\u3081\u3089\u308c\u308b<br \/>\u30fb\u8a2d\u7acb\u5f8c\u306e\u7bc0\u7a0e\u5bfe\u7b56\u306b\u7e4b\u304c\u308b\u4f1a\u793e\u306e\u4ed5\u7d44\u307f\u3084\u571f\u53f0\u4f5c\u308a\u304c\u3067\u304d\u308b<\/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>\u30d3\u30b8\u30cd\u30b9\u3092\u3059\u308b\u3046\u3048\u3067\u3001\u3042\u306a\u305f\u306e\u4e8b\u696d\u3084\u72b6\u6cc1\u3068\u5168\u304f\u540c\u3058\u30b1\u30fc\u30b9\u306f\u3072\u3068\u3064\u3068\u3057\u3066\u3042\u308a\u307e\u305b\u3093\u3002<strong>\u8cc7\u672c\u91d1\u3084\u55b6\u696d\u5229\u76ca\u3001\u7d4c\u8cbb\u3084\u63a7\u9664\u306a\u3069\u3001\u4f1a\u793e\u306b\u3088\u3063\u3066\u6761\u4ef6\u306f\u9055\u3046\u304b\u3089\u3053\u305d\u3001\u305d\u308c\u305e\u308c\u306b\u9069\u3057\u305f\u7a0e\u91d1\u5bfe\u7b56\u3092\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u3067\u3059\u3002<br \/><\/strong>\u3042\u306a\u305f\u3072\u3068\u308a\u3067\u7a0e\u91d1\u5bfe\u7b56\u307e\u3067\u3057\u3088\u3046\u3068\u3059\u308b\u3068\u3001\u81a8\u5927\u306a\u60c5\u5831\u3068\u6bce\u65e5\u306e\u4f5c\u696d\u306b\u8ffd\u308f\u308c\u3066\u3057\u307e\u3044\u3001\u7d50\u679c\u7684\u306b\u7bc0\u7a0e\u3067\u304d\u305a\u306b\u6c7a\u7b97\u3092\u8fce\u3048\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>\u5c11\u3057\u3067\u3082\u300c\u7a0e\u91d1\u3067\u640d\u3057\u305f\u304f\u306a\u3044\u300d\u3068\u611f\u3058\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u4f1a\u793e\u8a2d\u7acb\u6bb5\u968e\u304b\u3089\u7a0e\u7406\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u7a4d\u6975\u7684\u306b\u6d3b\u7528\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">7-2.\u8a2d\u7acb\u5f8c\u306e\u6d88\u8cbb\u7a0e\u514d\u9664\u306e\u305f\u3081\u306b\u7bc0\u7a0e\u5bfe\u7b56\u304c\u3067\u304d\u308b<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"481\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-42.fw-min.png\" alt=\"\" class=\"wp-image-2645\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-42.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-42.fw-min-300x132.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-42.fw-min-1024x452.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-42.fw-min-768x339.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u300c<span><a href=\"#6-3\">6-3. \u8d64\u5b57\u306b\u306a\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u306a\u304b\u3063\u305f<\/a><\/span>\u300d\u3067\u3082\u3054\u7d39\u4ecb\u3057\u305f\u3088\u3046\u306b\u3001\u6cd5\u4eba\u3068\u3057\u3066\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3068\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6642\u3088\u308a\u3082\u73fe\u5b9f\u7684\u306b\u6d88\u8cbb\u7a0e\u3068\u5411\u304d\u5408\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3068\u304f\u306b\u3001\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u524d\u304b\u3089\u3001\u6d88\u8cbb\u7a0e\u3092\u610f\u8b58\u3057\u3066\u884c\u52d5\u3059\u308b\u3053\u3068\u3067\u3001<strong>\u8a2d\u7acb\u524d\u3068\u8a2d\u7acb\u5f8c\u306e\u4e21\u65b9\u306e\u6d88\u8cbb\u7a0e\u3092\u514d\u9664\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1068\" height=\"600\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-43.fw-min.png\" alt=\"\" class=\"wp-image-2646\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-43.fw-min.png 1068w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-43.fw-min-300x169.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-43.fw-min-1024x575.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-43.fw-min-768x431.png 768w\" sizes=\"auto, (max-width: 1068px) 100vw, 1068px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_3.htm\">\u56fd\u7a0e\u5e81\uff5c\u6d88\u8cbb\u7a0e\u306e\u3057\u304f\u307f<\/a><\/span><\/p>\r\n\r\n\r\n\r\n<p>\u65b0\u305f\u306b\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u5834\u5408\u3001\u4e8b\u696d\u958b\u59cb\u3057\u3066<span>2<\/span>\u5e74\u5f8c\u304b\u3089\u6d88\u8cbb\u7a0e\u304c\u767a\u751f\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<strong>\u3053\u306e\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3057\u3066\u304a\u3051\u3070\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6642\u306b\u6d88\u8cbb\u7a0e\u304c\u78ba\u5b9a\u3059\u308b\u524d\u306b\u4f1a\u793e\u8a2d\u7acb\u3057\u3066\u3044\u308c\u3070\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u6642\u4ee3\u306e\u6d88\u8cbb\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u524d\u304b\u3089\u7a0e\u7406\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u3066\u3044\u308c\u3070\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u672c\u6765\u767a\u751f\u3057\u3066\u3044\u305f\u6d88\u8cbb\u7a0e\u3092\u514d\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u306a\u304a\u304b\u3064\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3082\u6700\u5927<span>2<\/span>\u5e74\u9593\u306f\u6d88\u8cbb\u7a0e\u514d\u9664\u3067\u304d\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\u3053\u306e\u3088\u3046\u306a\u4ed5\u7d44\u307f\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u3042\u306a\u305f\u304c\u6d88\u8cbb\u7a0e\u3067\u640d\u3059\u308b\u3053\u3068\u3092\u56de\u907f\u3067\u304d\u308b\u304b\u3089\u3053\u305d\u3001\u65e5\u9803\u304b\u3089\u3057\u3063\u304b\u308a\u3068\u7a0e\u7406\u58eb\u306e\u6307\u5c0e\u3068\u7ba1\u7406\u306e\u3082\u3068\u3001\u7a0e\u52d9\u51e6\u7406\u3084\u7d4c\u7406\u7ba1\u7406\u3092\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">7-3.\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u3066\u3082\u5b89\u5fc3\u3057\u3066\u5bfe\u5fdc\u3092\u4efb\u305b\u3089\u308c\u308b<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"488\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-44.fw-min.png\" alt=\"\" class=\"wp-image-2647\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-44.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-44.fw-min-300x134.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-44.fw-min-1024x458.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-44.fw-min-768x344.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u3068\u3057\u3066\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3068\u3001<strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u6642\u4ee3\u3088\u308a\u3082\u300c\u7a0e\u52d9\u8abf\u67fb\u300d\u304c\u3088\u308a\u73fe\u5b9f\u7684\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/strong>\u3082\u3061\u308d\u3093\u3001\u7a0e\u91d1\u3092\u6b63\u3057\u304f\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u3066\u3044\u308c\u3070\u3001\u4e0d\u5b89\u3092\u611f\u3058\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\u3057\u304b\u3057\u3001\u7a0e\u91d1\u306e\u77e5\u8b58\u4e0d\u8db3\u3067\u51e6\u7406\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u308c\u3070\u3001\u3042\u306a\u305f\u304c\u6c17\u3065\u304b\u306a\u3044\u3068\u3053\u308d\u3067\u5927\u304d\u306a\u843d\u3068\u3057\u7a74\u304c\u3067\u304d\u3066\u3057\u307e\u3063\u3066\u308b\u53ef\u80fd\u6027\u3082\u5426\u5b9a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>\u300c\u5927\u4e08\u592b\u3060\u3068\u601d\u3046\u3051\u308c\u3069\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u305f\u3089\u3069\u3046\u3057\u3088\u3046\u300d\u3068\u3044\u3046\u4e0d\u5b89\u306f\u3001\u7a0e\u7406\u58eb\u3092\u5229\u7528\u3057\u3066\u3044\u306a\u3044\u7d4c\u55b6\u8005\u306e\u307f\u306a\u3055\u3093\u304c\u611f\u3058\u3084\u3059\u3044\u4e0d\u5b89\u306a\u306e\u3067\u3059\u3002<br \/>\u3057\u304b\u3057\u3001\u4f1a\u793e\u8a2d\u7acb\u6642\u304b\u3089\u7a0e\u7406\u58eb\u304c\u3057\u3063\u304b\u308a\u3068\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3044\u308c\u3070\u3001\u3044\u3056\u3068\u3044\u3046\u6642\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u3082\u9069\u5207\u306b\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\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>\r\n<p><strong>\u7a0e\u7406\u58eb\u304c\u7a0e\u52d9\u8abf\u67fb\u306b\u540c\u5e2d\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>\u30fb\u5fc5\u8981\u66f8\u985e\u306e\u4e0d\u5099\u304c\u306a\u304f\u306a\u308b<br \/>\u30fb\u5c02\u9580\u7684\u306a\u96e3\u3057\u3044\u8cea\u554f\u306f\u3001\u7a0e\u7406\u58eb\u304c\u4ee3\u308f\u308a\u306b\u4ee3\u5f01\u3057\u3066\u304f\u308c\u308b<br \/>\u30fb\u904e\u53bb\u306e\u5224\u4f8b\u3084\u4e8b\u4f8b\u306b\u57fa\u3065\u3044\u3066\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u59a5\u5f53\u6027\u3092\u8a34\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b<br \/>\u30fb\u98a8\u90aa\u80c3\u8178\u3060\u3051\u306b\u6709\u5229\u306b\u306a\u308b\u5224\u65ad\u3092\u56de\u907f\u3067\u304d\u308b<\/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>\u4e0a\u8a18\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3042\u304f\u307e\u3067\u4e00\u4f8b\u3067\u3059\u304c\u3001<strong>\u5c02\u9580\u77e5\u8b58\u3068\u73fe\u5834\u7d4c\u9a13\u304c\u3042\u308b\u7a0e\u7406\u58eb\u3060\u304b\u3089\u3053\u305d\u3001\u8ab0\u3057\u3082\u304c\u4e0d\u5b89\u3092\u611f\u3058\u308b\u7a0e\u52d9\u8abf\u67fb\u306b\u3082\u9069\u5207\u306b\u5bfe\u5fdc\u3067\u304d\u308b<\/strong>\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">8. \u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u3042\u306a\u305f\u306e\u4f1a\u793e\u306e\u8a2d\u7acb\u304b\u3089\u7bc0\u7a0e\u307e\u3067\u3092\u672c\u6c17\u3067\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"540\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-45.fw-min.png\" alt=\"\" class=\"wp-image-2649\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-45.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-45.fw-min-300x149.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-45.fw-min-1024x507.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-45.fw-min-768x380.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u306e\u7a0e\u91d1\u3067\u640d\u3092\u3057\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u65e9\u3044\u6bb5\u968e\u304b\u3089\u7a0e\u7406\u58eb\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3082\u3089\u3044\u305f\u3044\u3068\u8003\u3048\u59cb\u3081\u305f\u65b9\u306f\u3001\u5168\u56fd\u5c55\u958b\u3067\u4f1a\u793e\u8a2d\u7acb\u3068\u7bc0\u7a0e\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3044\u308b\u3001\u79c1\u305f\u3061\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u304a\u4efb\u305b\u304f\u3060\u3055\u3044\u3002<br \/>\u3053\u308c\u304b\u3089\u672c\u6c17\u3067\u6cd5\u4eba\u306e\u7a0e\u91d1\u3068\u5411\u304d\u5408\u3044\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u306b\u3001\u5f53\u6cd5\u4eba\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u7406\u7531\u306f\u4ee5\u4e0b\u306e<span>3<\/span>\u3064\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"492\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-46.fw-min-1.png\" alt=\"\" class=\"wp-image-2664\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-46.fw-min-1.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-46.fw-min-1-300x135.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-46.fw-min-1-1024x462.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-46.fw-min-1-768x347.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u305e\u308c\u306e\u7406\u7531\u306b\u3064\u3044\u3066\u3001\u3055\u3089\u306b\u5177\u4f53\u7684\u306b\u3054\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">8-1.\u660e\u78ba\u306a\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9\u3068\u8cbb\u7528\u3067\u3042\u306a\u305f\u306e\u4f1a\u793e\u8a2d\u7acb\u3092\u5168\u65b9\u4f4d\u304b\u3089\u5bc4\u308a\u6dfb\u3046<\/h3>\r\n\r\n\r\n\r\n<p>\u5f53\u6cd5\u4eba\u3067\u306f\u3001\u3088\u308a\u304a\u5ba2\u69d8\u304c\u5b89\u5fc3\u3057\u3066\u4f1a\u793e\u8a2d\u7acb\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u305f\u3081\u306b\u3001<strong>\u3069\u3053\u3088\u308a\u3082\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9\u3084\u8cbb\u7528\u3092\u660e\u78ba\u306b\u63d0\u793a\u3055\u305b\u3066\u3044\u305f\u3060\u3044\u3066\u304a\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u3001\u5f53\u6cd5\u4eba\u306e\u300c\u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc\u300d\u3067\u682a\u5f0f\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"654\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-47.fw-min.png\" alt=\"\" class=\"wp-image-2665\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-47.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-47.fw-min-300x180.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-47.fw-min-1024x614.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-47.fw-min-768x461.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3055\u3089\u306b\u3001<span><a href=\"https:\/\/www.ht-tax.or.jp\/startup\/\">\u8a73\u7d30\u306a\u91d1\u984d\u304c\u308f\u304b\u308b\u30da\u30fc\u30b8<\/a><\/span>\u3082\u3054\u7528\u610f\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8cbb\u7528\u3084\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9\u306b\u3057\u3063\u304b\u308a\u3068\u7d0d\u5f97\u3057\u305f\u3046\u3048\u3067\u3054\u4f9d\u983c\u3044\u305f\u3060\u3051\u307e\u3059\u3088\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5b9f\u969b\u306b\u3001\u300c\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u300d\u306b\u3064\u3044\u3066\u8abf\u3079\u3066\u307f\u308b\u3068\u3001\u3055\u307e\u3056\u307e\u306a\u4ee3\u884c\u5148\u304c\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4e2d\u306b\u306f\u60c5\u5831\u304c\u660e\u78ba\u3067\u306a\u3044\u3053\u3068\u304c\u539f\u56e0\u3067\u3001\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306b\u5f8c\u6094\u3057\u3066\u3057\u307e\u3063\u305f\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3067\u5f8c\u6094\u3057\u305f\u30b1\u30fc\u30b9\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>\r\n<p>\u30fb\u8cbb\u7528\u304c\u683c\u5b89\u306a\u306e\u3067\u4f9d\u983c\u3057\u305f\u3089\u3001\u767b\u8a18\u624b\u7d9a\u304d\u306e\u307f\u3067\u3001\u66f8\u985e\u96c6\u3081\u3084\u4f5c\u6210\u306f\u81ea\u5206\u3067\u3059\u308b\u306f\u3081\u306b\u306a\u3063\u305f\u3002<br \/>\u30fb\u30a2\u30c9\u30d0\u30a4\u30b9\u306e\u307f\u306e\u30b3\u30f3\u30b5\u30eb\u3067\u3001\u5b9f\u969b\u306e\u767b\u8a18\u624b\u7d9a\u304d\u306f\u5225\u9014\u63a2\u3055\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u304f\u306a\u3063\u305f\u3002<br \/>\u30fb\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306b\u3001\u767b\u8a18\u5185\u5bb9\u306e\u5909\u66f4\u304c\u591a\u3005\u767a\u751f\u3057\u3066\u3001\u767b\u8a18\u3057\u76f4\u3057\u306b\u306a\u3063\u305f\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>\u3053\u306e\u3088\u3046\u306b\u3001\u4ee3\u884c\u5148\u3092\u9078\u3076\u6bb5\u968e\u304b\u3089\u3042\u306a\u305f\u306e\u4f1a\u793e\u8a2d\u7acb\u306f\u59cb\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u4ee3\u884c\u5148\u3092\u9078\u3076\u969b\u306b\u306f\u3001\u3057\u3063\u304b\u308a\u3068\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9\u3084\u8cbb\u7528\u304c\u660e\u78ba\u306b\u306a\u3063\u3066\u3044\u308b\u4ee3\u884c\u5148\u306e\u4e2d\u304b\u3089\u3001\u3042\u306a\u305f\u306b\u672c\u5f53\u306b\u5fc5\u8981\u306a\u4ee3\u884c\u5148\u3092\u9078\u3070\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u5f53\u6cd5\u4eba\u3067\u306f\u3001\u304a\u5ba2\u69d8\u304c\u4ee3\u884c\u5148\u9078\u3073\u306b\u304b\u3051\u308b\u6642\u9593\u3068\u4e0d\u5b89\u3092\u5c11\u3057\u3067\u3082\u8efd\u304f\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u660e\u78ba\u3067\u6b63\u76f4\u306a\u60c5\u5831\u63d0\u793a\u3092\u5fc3\u304c\u3051\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">8-2.\u8a2d\u7acb\u6642\u304b\u3089\u5229\u7528\u3067\u304d\u308b\u52a9\u6210\u91d1\u3084\u88dc\u52a9\u91d1\u306e\u9078\u5b9a\u304b\u3089\u7533\u8acb\u307e\u3067\u30b5\u30dd\u30fc\u30c8<\/h3>\r\n\r\n\r\n\r\n<p>\u5f53\u6cd5\u4eba\u306b\u304a\u4efb\u305b\u3044\u305f\u3060\u3051\u308c\u3070\u3001<strong>\u4f1a\u793e\u8a2d\u7acb\u6642\u304b\u3089\u52a9\u6210\u91d1\u3084\u88dc\u52a9\u91d1\u3092\u7a4d\u6975\u7684\u306b\u5229\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u9078\u5b9a\u304b\u3089\u7533\u8acb\u307e\u3067\u3057\u3063\u304b\u308a\u30b5\u30dd\u30fc\u30c8\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u3042\u306a\u305f\u306f\u3001\u4f1a\u793e\u3068\u3057\u3066\u5229\u7528\u3067\u304d\u308b<strong>\u52a9\u6210\u91d1\u3084\u88dc\u52a9\u91d1\u306e\u7a2e\u985e\u304c<span>3,000<\/span>\u7a2e\u985e\u4ee5\u4e0a\u3042\u308b<\/strong>\u3053\u3068\u3092\u3054\u5b58\u3058\u3067\u3057\u3087\u3046\u304b\u3002<br 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class=\"wp-block-heading\"><span>8-3.<\/span>\u5143\u56fd\u7a0e\u5e81<span>OB<\/span>\u306e\u7a0e\u7406\u58eb\u304c\u591a\u6570\u5728\u7c4d\u3067\u7a0e\u52d9\u8abf\u67fb\u7acb\u3061\u4f1a\u3044\u3082\u5b89\u5fc3\uff01<\/h3>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u4e0d\u5b89\u3092\u611f\u3058\u308b\u591a\u304f\u306e\u65b9\u306e\u6839\u5e95\u306b\u3042\u308b\u306e\u304c\u3001\u300c\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u3089\u3069\u3046\u3057\u3088\u3046\u300d\u3068\u3044\u3046\u601d\u3044\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u79c1\u305f\u3061\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5f37\u3044\u601d\u3044\u3092\u6301\u3063\u3066\u3001\u304a\u5ba2\u69d8\u306e\u7a0e\u52d9\u8abf\u67fb\u7acb\u3061\u4f1a\u3044\u3092\u5e74\u9593<span>200<\/span>\u4ef6\u4ee5\u4e0a\uff08<span>2022<\/span>\u5e74\uff09\u884c\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1082\" height=\"653\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-48.fw-min.png\" alt=\"\" class=\"wp-image-2667\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-48.fw-min.png 1082w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-48.fw-min-300x181.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-48.fw-min-1024x618.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-48.fw-min-768x463.png 768w\" sizes=\"auto, (max-width: 1082px) 100vw, 1082px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u305d\u3057\u3066\u5f53\u6cd5\u4eba\u3067\u306f\u3001\u3088\u308a\u7684\u78ba\u306b\u5408\u7406\u7684\u306b\u7a0e\u52d9\u8abf\u67fb\u306b\u7acb\u3061\u5408\u3048\u308b\u79d8\u5bc6\u5175\u5668\u3068\u3057\u3066\u3001\u5143\u56fd\u7a0e\u5e81\u306e<span>OB<\/span>\u304c\u591a\u6570\u5728\u7c4d\u3057\u3066\u3044\u308b\u306e\u3067\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u3002<br 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class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\r\n<p><strong>\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3068\u3053\u308d\u3067\u300c\u3082\u3046\u3001\u3069\u3046\u3057\u305f\u3089\u3044\u3044\u306e\u304b\u5206\u304b\u3089\u306a\u3044\uff01\u300d\u3068\u601d\u3063\u3066\u3082\u3001\u9014\u4e2d\u3067\u7c21\u5358\u306b\u6295\u3052\u51fa\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3088\u306d\u3002<br \/><\/strong><strong>\u79c1\u305f\u3061\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u4e00\u4eba\u3067\u60a9\u3093\u3067\u3057\u307e\u3046\u7d4c\u55b6\u8005\u306e\u7686\u3055\u3093\u3084\u3001\u3053\u308c\u304b\u3089\u7d4c\u55b6\u8005\u306b\u306a\u308d\u3046\u3068\u3057\u3066\u3044\u308b\u7686\u3055\u3093\u3092\u5168\u529b\u3067\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p><span style=\"color: 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https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-49.fw-min-768x232.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">9.\u307e\u3068\u3081<\/h2>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001<strong>\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306e\u7a2e\u985e<\/strong>\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u25ce<\/strong><strong>\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1<span>12<\/span>\u7a2e\u985e<\/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>\r\n<p>\u30fb\u6cd5\u4eba\u7a0e<br \/>\u30fb\u6cd5\u4eba\u4f4f\u6c11\u7a0e<br \/>\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e<br \/>\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e<br \/>\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<br \/>\u30fb\u6d88\u8cbb\u7a0e<br \/>\u30fb\u6e90\u6cc9\u6240\u5f97\u7a0e<br \/>\u30fb\u4f4f\u6c11\u7a0e\uff08\u7279\u5225\u5fb4\u53ce\uff09<br \/>\u30fb\u5370\u7d19\u7a0e<br \/>\u30fb\u767b\u9332\u514d\u8a31\u7a0e<br \/>\u30fb\u56fa\u5b9a\u8cc7\u7523\u7a0e<br \/>\u30fb\u81ea\u52d5\u8eca\u7a0e<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p><strong>\u25ce<\/strong><strong>\u7d0d\u7a0e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u5927\u304d\u304f\u5206\u3051\u3066<span>3<\/span>\u3064<\/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>\r\n<p>\u30fb\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u304b\u3089<span>2<\/span>\u30f6\u6708\u5f8c<br \/>\u30fb\u6bce\u6708\u3082\u3057\u304f\u306f\u534a\u5e74\u3054\u3068<br 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