{"id":2670,"date":"2023-08-18T16:24:00","date_gmt":"2023-08-18T07:24:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=2670"},"modified":"2024-10-29T21:25:04","modified_gmt":"2024-10-29T12:25:04","slug":"corporation-tax-deficit","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/corporation-tax-deficit","title":{"rendered":"\u7a0e\u7406\u58eb\u76e3\u4fee\uff5c\u6cd5\u4eba\u304c\u8d64\u5b57\u306e\u6642\u306b\u514d\u9664\u3055\u308c\u308b\u30fb\u3055\u308c\u306a\u3044\u7a0e\u91d1\u3010\u7bc0\u7a0e\u306b\u3082\u3011"},"content":{"rendered":"\r\n<p>\u300c\u6cd5\u4eba\u304c\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u306e\u7a0e\u91d1\u306f\u3069\u3046\u306a\u308b\u306e\uff1f\u300d<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u8d64\u5b57\u306b\u306a\u308b\u3068\u6cd5\u4eba\u306e\u7a0e\u91d1\u306f\u514d\u9664\u3055\u308c\u308b\u3063\u3066\u672c\u5f53\uff1f\u300d<\/p>\r\n\r\n\r\n\r\n<p>\u306f\u3058\u3081\u3066\u306e\u6cd5\u4eba\u3068\u3057\u3066\u306e\u4f1a\u793e\u7d4c\u55b6\u3068\u306a\u308b\u3068\u3001\u8d64\u5b57\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3068\u4e0d\u5b89\u3092\u611f\u3058\u3066\u3057\u307e\u3044\u307e\u3059\u3088\u306d\u3002\u591a\u304f\u306e\u65b9\u304c\u4e0d\u5b89\u3092\u611f\u3058\u308b\u8d64\u5b57\u3067\u3059\u304c\u3001<strong>\u6cd5\u4eba\u304c\u8d64\u5b57\u306b\u306a\u308b\u3068\u7a0e\u91d1\u304c\u514d\u9664\u3055\u308c\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8<\/strong>\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3082\u3061\u308d\u3093\u3001\u5168\u3066\u306e\u7a0e\u91d1\u304c\u514d\u9664\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u7a0e\u91d1\u306f\u7a2e\u985e\u306b\u3088\u3063\u3066\u3001<strong>\u8d64\u5b57\u6c7a\u7b97\u6642<\/strong>\u306b\u4e0b\u8a18\u306e\u3088\u3046\u306b\u7d0d\u7a0e\u7fa9\u52d9\u304c\u5909\u308f\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=\"829\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-02.fw-min.png\" alt=\"\" class=\"wp-image-2674\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-02.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-02.fw-min-300x228.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-02.fw-min-1024x779.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-02.fw-min-768x584.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u8d64\u5b57\u306b\u306a\u308b\u3068\u7bc0\u7a0e\u3067\u304d\u308b\u3068\u306f\u3044\u3063\u3066\u3082\u3001\u672c\u5f53\u306b\u7d4c\u55b6\u306b\u5f71\u97ff\u306f\u306a\u3044\u306e\u304b\u3068\u6c17\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5b9f\u306f\u3001<span><a href=\"https:\/\/www.nta.go.jp\/publication\/statistics\/kokuzeicho\/kaishahyohon2022\/pdf\/kekka.pdf#page=7\">\u56fd\u7a0e\u5e81\u306e\u8abf\u67fb<\/a><\/span>\u306b\u3088\u308b\u3068<span>2022<\/span>\u5e74\u5ea6\u306b\u6c7a\u7b97\u3092\u8fce\u3048\u305f\u56fd\u5185\u4f01\u696d\u306e\u3046\u3061\u3001\u7d04<span>60%<\/span>\u304c\u8d64\u5b57\u3060\u3063\u305f\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u3042\u306a\u305f\u304c\u601d\u3063\u3066\u3044\u308b\u4ee5\u4e0a\u306b\u3001\u591a\u304f\u306e\u7d4c\u55b6\u8005\u304c\u8d64\u5b57\u6c7a\u7b97\u3092\u7d4c\u9a13\u3057\u306a\u304c\u3089\u4f1a\u793e\u7d4c\u55b6\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u4f1a\u793e\u306e\u8d64\u5b57\u306f\u3001\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u306a\u304c\u308b\u3068\u3044\u3046\u4e00\u9762\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u8d64\u5b57\u6c7a\u7b97\u3092\u9023\u7d9a\u3057\u3066\u3057\u307e\u3046\u3068\u7d4c\u55b6\u306b\u60aa\u3044\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u3068\u304f\u306b\u65b0\u3057\u304f\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3070\u304b\u308a\u306e\u521d\u5e74\u5ea6\u306f\u3001\u8d64\u5b57\u6c7a\u7b97\u306b\u306a\u308a\u3084\u3059\u3044\u50be\u5411\u304c\u3042\u308b\u304b\u3089\u3053\u305d\u3001\u8d64\u5b57\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u53d7\u3051\u53d6\u3063\u305f\u3046\u3048\u3067\u3001\u640d\u3092\u3057\u306a\u3044\u305f\u3081\u306e\u5bfe\u51e6\u3092\u53d6\u3089\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3053\u3067\u3001\u3053\u3053\u3067\u306f\u6cd5\u4eba\u304c\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u306e\u7a0e\u91d1\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u8ab0\u3067\u3082\u308f\u304b\u308b\u3088\u3046\u306b\u4ee5\u4e0b\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\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\u8d64\u5b57\u306b\u306a\u3063\u305f\u3089<strong>\u5168\u984d\u514d\u9664<\/strong>\u3055\u308c\u308b\u7a0e\u91d1<span>4<\/span>\u7a2e\u985e<\/p>\r\n<p>\u30fb\u8d64\u5b57\u306b\u306a\u3063\u305f\u3089<strong>\u4e00\u90e8\u514d\u9664<\/strong>\u3055\u308c\u308b\u7a0e\u91d1<span>1<\/span>\u7a2e\u985e<\/p>\r\n<p>\u30fb\u8d64\u5b57\u306b\u306a\u3063\u3066\u3082\u767a\u751f\u3059\u308b\u7a0e\u91d1<span>7<\/span>\u7a2e\u985e<\/p>\r\n<p>\u30fb\u4f1a\u793e\u304c\u8d64\u5b57\u306b\u306a\u308b\u3053\u3068\u306e\u30ea\u30b9\u30af<\/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\u8a18\u4e8b\u3092\u8aad\u3080\u3068\u3001\u8d64\u5b57\u6c7a\u7b97\u306e\u969b\u306e\u7a0e\u91d1\u306e\u4ed5\u7d44\u307f\u3060\u3051\u3067\u306a\u304f\u3001\u5c06\u6765\u7684\u306b\u30d0\u30e9\u30f3\u30b9\u3088\u304f\u7bc0\u7a0e\u5bfe\u7b56\u3092\u884c\u3044\u3001\u9ed2\u5b57\u7d4c\u55b6\u3059\u308b\u305f\u3081\u306e\u77e5\u8b58\u3092\u8eab\u306b\u3064\u3051\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u4f1a\u793e\u304c\u8d64\u5b57\u306b\u306a\u3063\u305f\u3089\u3069\u3046\u3057\u3088\u3046\u300d\u3068\u8003\u3048\u3066\u3044\u308b\u591a\u304f\u306e\u65b9\u304c\u3001\u3053\u308c\u304b\u3089\u4f1a\u793e\u8a2d\u7acb\u3092\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u65b9\u3084\u8a2d\u7acb\u3057\u305f\u3070\u304b\u308a\u306e\u65b9\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3042\u306a\u305f\u304c\u611f\u3058\u3066\u3044\u308b\u6f20\u7136\u3068\u3057\u305f\u4e0d\u5b89\u3092\u89e3\u6d88\u3057\u3066\u3001\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3082\u7bc0\u7a0e\u3057\u306a\u304c\u3089\u9ed2\u5b57\u7d4c\u55b6\u3092\u76ee\u6307\u3059\u305f\u3081\u306b\u3082\u3001\u8d64\u5b57\u6c7a\u7b97\u306b\u306a\u3063\u305f\u5834\u5408\u306e\u7a0e\u91d1\u306e\u4ed5\u7d44\u307f\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">1. \u6cd5\u4eba\u3067\u8d64\u5b57\u306e\u6642\u306b\u767a\u751f\u3057\u306a\u3044\u30fb\u3059\u308b\u7a0e\u91d1\u3092\u4e00\u89a7\u3067\u7d39\u4ecb\uff01<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"727\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-03.fw-min.png\" alt=\"\" class=\"wp-image-2676\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-03.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-03.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-03.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-03.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-03.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-03.fw-min-670x446.png 670w\" 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\u8d64\u5b57\u306b\u306a\u308b\u3068\u652f\u6255\u3046\u5fc5\u8981\u306e\u306a\u3044\u7a0e\u91d1\u3068\u3001\u8d64\u5b57\u306b\u306a\u3063\u3066\u3082\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u7a0e\u91d1\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u306e\u6cd5\u4eba\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306b\u3064\u3044\u3066\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u4ee5\u4e0b\u306e<span>3<\/span>\u30d1\u30bf\u30fc\u30f3<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\r\n<p><strong>\u5168\u984d\u514d\u9664<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u30fb\u6cd5\u4eba\u7a0e<\/p>\r\n<p>\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e<\/p>\r\n<p>\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/p>\r\n<p>\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>\u4e00\u90e8\u514d\u9664<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u30fb\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>\u7d76\u5bfe\u767a\u751f<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u30fb\u6d88\u8cbb\u7a0e<\/p>\r\n<p>\u30fb\u6e90\u6cc9\u6240\u5f97\u7a0e<\/p>\r\n<p>\u30fb\u4f4f\u6c11\u7a0e\uff08\u7279\u5225\u5fb4\u53ce\uff09<\/p>\r\n<p>\u30fb\u5370\u7d19\u7a0e<\/p>\r\n<p>\u30fb\u767b\u9332\u514d\u8a31\u7a0e<\/p>\r\n<p>\u30fb\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/p>\r\n<p>\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\u3088\u3046\u306b\u3001<strong>\u5168\u984d\u514d\u9664\u3055\u308c\u308b\u7a0e\u91d1\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u8d64\u5b57\u306b\u95a2\u4fc2\u306a\u304f\u767a\u751f\u3059\u308b\u7a0e\u91d1\u3082\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u3092\u7d4c\u55b6\u3057\u3066\u3044\u304f\u3046\u3048\u3067\u9ed2\u5b57\u7d4c\u55b6\u3092\u76ee\u6307\u3057\u3066\u3044\u304f\u306e\u306f\u3082\u3061\u308d\u3093\u3067\u3059\u304c\u3001\u3069\u3046\u3057\u3066\u3082\u8d64\u5b57\u304c\u907f\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e07\u304c\u4e00\u8d64\u5b57\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306b\u3001\u4f1a\u793e\u306e\u7a0e\u8ca0\u62c5\u3092\u5c11\u3057\u3067\u3082\u8efd\u304f\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"a1\">1-1. \u3010\u5168\u984d\u514d\u9664\u3011\u6cd5\u4eba\u304c\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u767a\u751f\u3057\u306a\u3044<span>4<\/span>\u3064\u306e\u7a0e\u91d1<\/h3>\r\n\r\n\r\n\r\n<p>\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u3001\u7d0d\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u7a0e\u91d1\u306f\u4ee5\u4e0b\u306e<span>4<\/span>\u7a2e\u985e\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=\"565\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-04.fw-min.png\" alt=\"\" class=\"wp-image-2678\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-04.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-04.fw-min-300x156.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-04.fw-min-1024x531.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-04.fw-min-768x398.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u203b\u4f8b\u5916\u3068\u3057\u3066\u3001\u8cc7\u672c\u91d1\u304c<span>1<\/span>\u5104\u5186\u3092\u8d85\u3048\u308b\u6cd5\u4eba\u3084\u7279\u5b9a\u696d\u7a2e\u306f\u514d\u9664\u3055\u308c\u306a\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u305e\u308c\u306e\u7a0e\u91d1\u304c\u5168\u984d\u514d\u9664\u306b\u306a\u308b\u7406\u7531\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">1-1-1.\u6cd5\u4eba\u7a0e\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/h4>\r\n\r\n\r\n\r\n<p><strong>\u6cd5\u4eba\u7a0e\u3068\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u3001\u8d64\u5b57\u306b\u306a\u308a\u5229\u76ca\u304c\u306a\u3051\u308c\u3070\u3001\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u4e0a\u8a18\u306e<span>2<\/span>\u3064\u306f\u3001\u4f1a\u793e\u306e\u5229\u76ca\u304b\u3089\u8cbb\u7528\u3084\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306b\u5bfe\u3057\u3066\u3001\u7a0e\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3055\u308c\u308b\u3082\u306e\u3060\u304b\u3089\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><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\"><strong><span>\u6cd5\u4eba\u7a0e<\/span><\/strong><\/a><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u5e74<span>800<\/span>\u4e07\u5186\u4ee5\u4e0b\u306e\u8ab2\u7a0e\u6240\u5f97\u90e8\u5206<span>\u00a0 X 15%<\/span><\/p>\r\n<p>\u5e74<span>800<\/span>\u4e07\u5186\u8d85\u306e\u8ab2\u7a0e\u6240\u5f97\u90e8\u5206<span> X 23.20%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><span style=\"color: #000000;\"><strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/strong><\/span><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u8ab2\u7a0e\u6240\u5f97<span> X <\/span>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387<\/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>\u305f\u3060\u3057\u8cc7\u672c\u91d1\u304c<span>1<\/span>\u5104\u5186\u8d85\u3082\u3057\u304f\u306f\u3001\u96fb\u6c17\u4f9b\u7d66\u3084\u30ac\u30b9\u4f9b\u7d66\u306a\u3069\u306e\u696d\u7a2e\u306e\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u5bfe\u8c61\u304c\u300c\u4f1a\u793e\u306e\u8ab2\u7a0e\u6240\u5f97\u300d\u3067\u306f\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u8d64\u5b57\u3067\u3082\u7a0e\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u305e\u308c\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3084\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u81ea\u6cbb\u4f53\u306e\u60c5\u5831\u3082\u3057\u304f\u306f\u3001<span><a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_09.html\">\u7dcf\u52d9\u7701\u306e\u60c5\u5831<\/a><\/span>\u3092\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">1-1-2.\u5730\u65b9\u6cd5\u4eba\u7a0e\u30fb\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/h4>\r\n\r\n\r\n\r\n<p>\u5730\u65b9\u6cd5\u4eba\u7a0e\u3068\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u3001\u767a\u751f\u3057\u305f\u6cd5\u4eba\u7a0e\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u5bfe\u3057\u3066\u3001\u4e0b\u8a18\u306e\u8a08\u7b97\u3067\u767a\u751f\u3059\u308b\u7a0e\u91d1\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><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/chihou_hojin\/01.htm\"><strong><span>\u5730\u65b9\u6cd5\u4eba\u7a0e<\/span><\/strong><\/a><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u6cd5\u4eba\u7a0e\u984d<span> X 10.3%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e<span> X 37%<\/span><\/p>\r\n<p>\u203b\u666e\u901a\u6cd5\u4eba\u306e\u5834\u5408\u306e\u7a0e\u7387<\/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>\u8d64\u5b57\u3067\u6cd5\u4eba\u7a0e\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e\u304c\u767a\u751f\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u3082\u767a\u751f\u3057\u307e\u305b\u3093\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>\u5168\u984d\u514d\u9664\u3055\u308c\u308b\u7a0e\u91d1\u306e\u7c21\u5358\u307e\u3068\u3081<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>\u4f1a\u793e\u306e\u5229\u76ca\u304c\u4f38\u3073\u308b\u306b\u3064\u308c\u3066\u7a0e\u91d1\u3082\u5897\u3048\u3066\u3044\u304f\u306e\u304c\u3001\u6cd5\u4eba\u7a0e\u3068\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3067\u3059\u3002<\/p>\r\n<p>\u3053\u306e\u3075\u305f\u3064\u306e\u7a0e\u91d1\u304c\u767a\u751f\u3057\u306a\u3051\u308c\u3070\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u3084\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\r\n<p>\u5229\u76ca\u304b\u3089\u3055\u307e\u3056\u307e\u306a\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u3066\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u3053\u3053\u3067\u7d39\u4ecb\u3057\u305f<span>4<\/span>\u7a2e\u985e\u306e\u7a0e\u91d1\u304c\u5168\u984d\u514d\u9664\u3055\u308c\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<h3 class=\"wp-block-heading\" id=\"a2\">1-2. \u3010\u4e00\u90e8\u514d\u9664\u3011\u8d64\u5b57\u3067\u3082\u6700\u4f4e<span>7<\/span>\u4e07\u5186\u306e\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306f\u767a\u751f<\/h3>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306f\u3001<strong>\u305f\u3068\u3048\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u5168\u984d\u514d\u9664\u306b\u306a\u308a\u307e\u305b\u3093\u3002\u6700\u4f4e\u3067\u3082<span>7<\/span>\u4e07\u5186\u306e\u7a0e\u91d1\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/strong>\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u7dcf\u984d\u306f\u3001\u4ee5\u4e0b\u306e<span>2<\/span>\u7a2e\u985e\u306e\u8981\u7d20\u3092\u5408\u8a08\u3057\u3066\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u304b\u3089\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\u6cd5\u4eba\u7a0e\u306e\u91d1\u984d\u3067\u5909\u52d5\u3059\u308b\u300c\u6cd5\u4eba\u7a0e\u5272\u300d<\/p>\r\n<p>\u30fb\u6cd5\u4eba\u7a0e\u306e\u91d1\u984d\u3067\u5909\u52d5\u305b\u305a\u3001\u91d1\u984d\u304c\u3059\u3067\u306b\u6c7a\u307e\u3063\u3066\u3044\u308b\u300c\u5747\u7b49\u5272\u300d<\/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>\u305d\u308c\u305e\u308c\u306e\u8003\u3048\u65b9\u3084\u3001\u8a08\u7b97\u5f0f\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=\"300\" height=\"242\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/Corporate-tax-deficit-05-min-300x242.png\" alt=\"\" class=\"wp-image-3605\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/Corporate-tax-deficit-05-min-300x242.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/Corporate-tax-deficit-05-min-1024x826.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/Corporate-tax-deficit-05-min-768x619.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/Corporate-tax-deficit-05-min-1536x1239.png 1536w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/Corporate-tax-deficit-05-min-2048x1652.png 2048w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u8d64\u5b57\u306b\u306a\u3063\u3066\u6cd5\u4eba\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u3068\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e<strong>\u300c\u6cd5\u4eba\u7a0e\u5272\u300d\u306e\u90e8\u5206\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u4e00\u65b9\u3067\u3001<strong>\u300c\u5747\u7b49\u5272\u300d\u306f\u3001\u8d64\u5b57\u306b\u95a2\u4fc2\u306a\u304f\u7a0e\u91d1\u304c\u767a\u751f\u3057\u307e\u3059<\/strong>\u3002\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u306e\u90e8\u5206\u306f\u3001\u4e0b\u8868\u306e\u3088\u3046\u306b\u3001\u8cc7\u672c\u91d1\u3084\u5f93\u696d\u54e1\u6570\u306b\u3088\u3063\u3066\u7a0e\u91d1\u984d\u304c\u5730\u57df\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\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-deficit-06.fw-min.png\" alt=\"\" class=\"wp-image-2680\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-06.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-06.fw-min-300x213.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-06.fw-min-1024x728.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-06.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\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u8cc7\u672c\u91d1\u3068\u5f93\u696d\u54e1\u6570\u3067\u7a0e\u91d1\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u8d64\u5b57\u306b\u306a\u3063\u3066\u3082\u7a0e\u91d1\u984d\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3068\u3048\u3070\u3001\u8cc7\u672c\u91d1<span>1<\/span>\u5343\u4e07\u5186\u4ee5\u4e0b\u306e\u4f1a\u793e\u304c\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u6700\u4f4e\u3067\u3082\u4ee5\u4e0b\u306e\u91d1\u984d\u306e\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u306e\u53c2\u8003\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>1. \u8cc7\u672c\u91d1<span>1<\/span>\u5343\u4e07\u5186\u4ee5\u4e0b\u3067\u5f93\u696d\u54e1\u6570<span>50<\/span>\u4eba\u4ee5\u4e0b\u306e\u5834\u5408\uff1a<span>2<\/span>\u4e07\u5186\uff0b<span>5<\/span>\u4e07\u5186\uff1d<strong><span>7<\/span>\u4e07\u5186<\/strong><\/p>\r\n<p>2. \u8cc7\u672c\u91d1<span>1<\/span>\u5343\u4e07\u5186\u4ee5\u4e0b\u3067\u5f93\u696d\u54e1\u6570<span>50<\/span>\u4eba\u4ee5\u4e0a\u306e\u5834\u5408\uff1a<span>2<\/span>\u4e07\u5186\uff0b<span>12<\/span>\u4e07\u5186\uff1d<strong><span>14<\/span>\u4e07\u5186<\/strong><\/p>\r\n<p>\u203b\u4e0a\u8a18\u306e\u91d1\u984d\u306b\u52a0\u3048\u3066\u3001\u5730\u57df\u306b\u3088\u3063\u3066\u306f\u7279\u4f8b\u533a\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u3084\u68ee\u6797\u7a0e\u306a\u3069\u304c\u52a0\u7b97\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308b<\/p>\r\n<p>\u203b\u5225\u306e\u90fd\u9053\u5e9c\u770c\u30fb\u5e02\u753a\u6751\u306b\u4e8b\u696d\u6240\u304c\u5206\u6563\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u90fd\u5ea6\u8a08\u7b97\u304c\u5fc5\u8981<\/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>\u8d64\u5b57\u7d4c\u55b6\u3067\u8cc7\u91d1\u7e70\u308a\u304c\u96e3\u3057\u3044\u5834\u5408\u3067\u3082\u3001\u5c11\u306a\u304f\u3068\u3082<span>7<\/span>\u4e07\u5186\u306e\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3092\u78ba\u4fdd\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001<strong>\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\u9055\u3046\u5730\u57df\u7a0e\u3084\u68ee\u6797\u7a0e\u304c\u52a0\u7b97\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308b<\/strong>\u305f\u3081\u3001\u5fc5\u305a\u5404\u4e8b\u696d\u6240\u304c\u3042\u308b\u81ea\u6cbb\u4f53\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">1-3. \u3010\u7d76\u5bfe\u767a\u751f\u3011\u6cd5\u4eba\u304c\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u5909\u308f\u3089\u305a\u767a\u751f\u3059\u308b<span>7<\/span>\u3064\u306e\u7a0e\u91d1<\/h3>\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\u8d64\u5b57\u306b\u306a\u3063\u3066\u3082\u514d\u9664\u3055\u308c\u306a\u3044\u7a0e\u91d1\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8d64\u5b57\u306b\u95a2\u4fc2\u306a\u304f\u767a\u751f\u3059\u308b\u7a0e\u91d1\u3067\u4ee3\u8868\u7684\u306a\u3082\u306e\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=\"888\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-07.fw-min.png\" alt=\"\" class=\"wp-image-2682\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-07.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-07.fw-min-300x244.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-07.fw-min-1024x834.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-07.fw-min-768x626.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u305e\u308c\u306e\u7a0e\u91d1\u304c\u8ab2\u305b\u3089\u308c\u308b\u5bfe\u8c61\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><strong>\u7a0e\u91d1\u306e\u7a2e\u985e<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>\u8ab2\u7a0e\u5bfe\u8c61<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_3.htm\"><strong><span>\u6d88\u8cbb\u7a0e<\/span><\/strong><\/a><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u4ed5\u5165\u308c\u306a\u3069\u3067\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u984d<\/p>\r\n<p>\uff08\u58f2\u4e0a\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\uff09<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2021\/02.htm\"><strong><span>\u6e90\u6cc9\u6240\u5f97\u7a0e<\/span><\/strong><\/a><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u5f93\u696d\u54e1\u306e\u7d66\u6599<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>\u4f4f\u6c11\u7a0e\uff08\u7279\u5225\u5fb4\u53ce\uff09<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u5f93\u696d\u54e1\u306e\u4f4f\u6c11\u7a0e<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7140.htm\"><strong><span>\u5370\u7d19\u7a0e<\/span><\/strong><\/a><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u5951\u7d04\u66f8\u306a\u3069\u306e\u66f8\u985e\u306b\u5bfe\u3057\u3066\u8cfc\u5165\u3057\u305f\u53ce\u5165\u5370\u7d19<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\"><strong><span>\u767b\u9332\u514d\u8a31\u7a0e<\/span><\/strong><\/a><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u4e0d\u52d5\u7523\u767b\u8a18\u3084\u5546\u696d\u767b\u8a18\u306e\u624b\u7d9a\u304d<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_15.html\"><strong><span>\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/span><\/strong><\/a><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u4f4f\u5b85\u3084\u7530\u3093\u307c<\/p>\r\n<p>\u5de5\u5834\u3084\u5009\u5eab\u306a\u3069\u306e\u5efa\u7269<\/p>\r\n<p>\u4f1a\u793e\u306e\u5099\u54c1\u3084\u8eca\u4e21\u306a\u3069<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><a href=\"https:\/\/www.airia.or.jp\/info\/charge_tax\/02.html\"><strong><span>\u81ea\u52d5\u8eca\u7a0e<\/span><\/strong><\/a><\/p>\r\n<\/td>\r\n<td>\r\n<p>\u81ea\u52d5\u8eca<\/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\u8868\u306b\u3042\u308b\u8ab2\u7a0e\u5bfe\u8c61\u306f\u3001\u305f\u3068\u3048\u4f1a\u793e\u304c\u8d64\u5b57\u306b\u306a\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u91d1\u92ad\u3084\u8cc7\u7523\u306e\u3084\u308a\u53d6\u308a\u304c\u767a\u751f\u3057\u3066\u3044\u307e\u3059\u3002<strong>\u8d64\u5b57\u306b\u95a2\u4fc2\u306a\u304f\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3060\u3057\u3001\u7bc0\u7a0e\u5bfe\u7b56\u3092\u4e0a\u624b\u306b\u6d3b\u7528\u3067\u304d\u308c\u3070\u3001\u7a0e\u91d1\u984d\u3092\u6291\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3001\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3092\u6df1\u3081\u305f\u3046\u3048\u3067\u5bfe\u51e6\u3057\u305f\u3044\u3068\u3044\u3046\u65b9\u306f\u3001\u300c\u6cd5\u4eba\u30fb\u7a0e\u91d1\u30fb\u7a2e\u985e<span>\u00a0<\/span>\u300d\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">2. \u8d64\u5b57\u3067\u3082\u672c\u5f53\u306b\u5927\u4e08\u592b\uff1f\u6cd5\u4eba\u304c\u8d64\u5b57\u6c7a\u7b97\u3092\u3059\u308b\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8<span>3<\/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-deficit-08.fw-min.png\" alt=\"\" class=\"wp-image-2684\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-08.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-08.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-08.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-08.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-08.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-08.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u304c\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u514d\u9664\u3055\u308c\u308b\u7a0e\u91d1\u3068\u514d\u9664\u3055\u308c\u306a\u3044\u7a0e\u91d1\u304c\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u3001\u4e00\u90e8\u306e\u7a0e\u91d1\u304c\u514d\u9664\u3055\u308c\u3066\u7a0e\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308b\u304b\u3089\u3068\u3044\u3063\u3066\u300c\u672c\u5f53\u306b\u4f1a\u793e\u304c\u8d64\u5b57\u6c7a\u7b97\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u3066\u554f\u984c\u306a\u3044\u306e\u3060\u308d\u3046\u304b\u300d\u3068\u4e0d\u5b89\u3092\u611f\u3058\u3066\u3057\u307e\u3046\u306e\u304c\u672c\u97f3\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5b9f\u306f\u3001\u8d64\u5b57\u6c7a\u7b97\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u4f1a\u793e\u306b\u3068\u3063\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"575\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-09.fw-min.png\" alt=\"\" class=\"wp-image-2685\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-09.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-09.fw-min-300x158.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-09.fw-min-1024x540.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-09.fw-min-768x405.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4e0d\u5b89\u3092\u611f\u3058\u3066\u3057\u307e\u3046\u8d64\u5b57\u3067\u3059\u304c\u3001\u5b9f\u306f\u591a\u304f\u306e\u4f1a\u793e\u304c\u8d64\u5b57\u6c7a\u7b97\u3092\u7d4c\u9a13\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><span><a href=\"https:\/\/www.nta.go.jp\/publication\/statistics\/kokuzeicho\/kaishahyohon2022\/pdf\/kekka.pdf#page=7\">\u56fd\u7a0e\u5e81\u306e\u8abf\u67fb<\/a><\/span>\u306b\u3088\u308b\u3068\u3001<strong><span>2022<\/span>\u5e74\u5ea6\u306b\u6c7a\u7b97\u3092\u8fce\u3048\u305f\u56fd\u5185\u4f01\u696d\u306e\u3046\u3061\u3001<span>61.1%<\/span>\u3082\u306e\u4f1a\u793e\u304c\u8d64\u5b57\u6c7a\u7b97<\/strong>\u3060\u3063\u305f\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5b9f\u306f\u3001\u591a\u304f\u306e\u7d4c\u55b6\u8005\u304c\u3001\u4f1a\u793e\u306e\u8d64\u5b57\u3068\u4e0a\u624b\u306b\u4ed8\u304d\u5408\u3044\u306a\u304c\u3089\u7d4c\u55b6\u3092\u3057\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3068\u3048\u8d64\u5b57\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u3042\u306a\u305f\u304c\u53d7\u3051\u53d6\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u3092\u7406\u89e3\u3057\u3066\u3001\u4e0d\u5b89\u3092\u611f\u3058\u3059\u304e\u305a\u306b\u5bfe\u51e6\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-1. \u305d\u306e\u6c7a\u7b97\u671f\u306e\u6cd5\u4eba\u7a0e\u3092\u6291\u3048\u3089\u308c\u308b<\/h3>\r\n\r\n\r\n\r\n<p><span><a href=\"#a1\">1-1.\u3010\u5168\u984d\u514d\u9664\u3011\u6cd5\u4eba\u304c\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u767a\u751f\u3057\u306a\u30443\u3064\u306e\u7a0e\u91d1<\/a><\/span>\u3067\u89e3\u8aac\u3057\u305f\u3088\u3046\u306b\u3001<strong>\u8d64\u5b57\u6c7a\u7b97\u306b\u306a\u308b\u3068\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u304c\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u6cd5\u4eba\u7a0e\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u7a0e\u306f\u3001\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306e\u4e2d\u3067\u3082\u3001\u4f1a\u793e\u306e\u58f2\u4e0a\u306b\u3088\u3063\u3066\u7a0e\u984d\u304c\u9ad8\u984d\u306b\u306a\u308a\u3084\u3059\u3044\u7a0e\u91d1\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u306e\u5229\u76ca\u304b\u3089\u7d4c\u8cbb\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u304c\u5897\u52a0\u3059\u308b\u3068\u6cd5\u4eba\u7a0e\u984d\u306f\u5897\u3048\u3001\u5229\u76ca\u3088\u308a\u3082\u7d4c\u8cbb\u306a\u3069\u304c\u591a\u3044\u8d64\u5b57\u306b\u306a\u308b\u3068\u3001\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5e74\u9593\u6570\u5341\u4e07\u5186\u4ee5\u4e0a\u3059\u308b\u6cd5\u4eba\u7a0e\u3092\u6291\u3048\u3089\u308c\u308b\u306e\u304c\u3001\u8d64\u5b57\u6c7a\u7b97\u306e\u5927\u304d\u306a\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-2. \u8d64\u5b57\u3092\u7e70\u308a\u8d8a\u3057\u3066\u3001\u9ed2\u5b57\u3068\u76f8\u6bba\u3059\u308b\u3068\u5c06\u6765\u306e\u7bc0\u7a0e\u306b\u306a\u308b\uff08\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\uff09<\/h3>\r\n\r\n\r\n\r\n<p>\u8d64\u5b57\u6c7a\u7b97\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u9752\u8272\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u308b\u6cd5\u4eba\u3067\u3042\u308c\u3070\u3001<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5762.htm\">\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664<\/a><\/span>\u3092\u6d3b\u7528\u3057\u3066<strong>\u6b21\u5e74\u5ea6\u4ee5\u964d\u306e\u7bc0\u7a0e\u5bfe\u7b56<\/strong>\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u3068\u306f\u3001\u8d64\u5b57\u306b\u306a\u3063\u305f\u91d1\u984d\u3092\u7a0e\u52d9\u4f1a\u8a08\u4e0a\u306e\u300c\u7e70\u8d8a\u6b20\u640d\u91d1\u300d\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u3001<strong>\u6700\u5927<span>10<\/span>\u5e74\u9593\u5206\u306e\u9ed2\u5b57\u5206\u3068\u76f8\u6bba\u3057\u3066\u3001\u6700\u7d42\u7684\u306b\u8ab2\u7a0e\u6240\u5f97\u3092\u6e1b\u3089\u305b\u308b<\/strong>\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3068\u3048\u3070\u3001<span>200<\/span>\u4e07\u5186\u306e\u8d64\u5b57\u304c\u51fa\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u9ed2\u5b57\u3068\u76f8\u6bba\u3067\u304d\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=\"638\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-10.fw-min.png\" alt=\"\" class=\"wp-image-2686\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-10.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-10.fw-min-300x176.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-10.fw-min-1024x599.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-10.fw-min-768x450.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4e0a\u8a18\u306e\u56f3\u306e\u3088\u3046\u306b\u3001\u8d64\u5b57\u306b\u306a\u3063\u305f\u5e74\u5ea6\u4ee5\u964d\u306b\u767a\u751f\u3059\u308b\u6240\u5f97\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u3067\u3001\u5168\u984d\u514d\u9664\u3055\u308c\u308b<span>4<\/span>\u7a2e\u985e\u306e\u7a0e\u91d1\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6b21\u5e74\u5ea6\u4ee5\u964d\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u3001\u7e70\u308a\u8d8a\u3057\u305f\u6b20\u640d\u91d1\u3088\u308a\u3082\u5c11\u306a\u3051\u308c\u3070\u3001\u7a0e\u91d1\u3092\u5927\u5e45\u306b\u6291\u3048\u3089\u308c\u307e\u3059\u3088\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3067\u3082\u8d64\u5b57\u3092\u7e70\u308a\u8d8a\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304c\u3001\u7e70\u308a\u8d8a\u305b\u308b\u671f\u9593\u304c<span>3<\/span>\u5e74\u9593\u3068\u9650\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f<span>10<\/span>\u5e74\u9593\u306b\u308f\u305f\u308a\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u9577\u671f\u9593\u7bc0\u7a0e\u5bfe\u7b56\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-3. \u524d\u671f\u306b\u652f\u6255\u3063\u305f\u6cd5\u4eba\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\uff08\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\uff09<\/h3>\r\n\r\n\r\n\r\n<p>\u9752\u8272\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u308b\u6cd5\u4eba\u304c\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u3001<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5763.htm\">\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8<\/a><\/span>\u3092\u5229\u7528\u3057\u3066\u3001<strong>\u524d\u5e74\u306e\u6cd5\u4eba\u7a0e\u984d\u3092\u53d6\u308a\u623b\u3059<\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3068\u3048\u3070\u3001\u524d\u5e74\u5ea6<span>500<\/span>\u4e07\u5186\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u3001<span>75<\/span>\u4e07\u5186\u306e\u6cd5\u4eba\u7a0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4eca\u5e74\u5ea6\u306b<span>200<\/span>\u4e07\u5186\u306e\u8d64\u5b57\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u524d\u671f\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3042\u308b\u6240\u5f97\u306b\u6b20\u640d\u91d1\u3092\u7e70\u623b\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\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=\"910\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-11.fw-min.png\" alt=\"\" class=\"wp-image-2687\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-11.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-11.fw-min-300x250.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-11.fw-min-1024x855.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-11.fw-min-768x641.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u3010\u8a08\u7b97\u5f0f\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>\u524d\u671f\u6cd5\u4eba\u7a0e\u984d<span> X <\/span>\uff08\u5f53\u671f\u6b20\u640d\u91d1\u984d<span> \u00f7 <\/span>\u524d\u671f\u6240\u5f97\u91d1\u984d\uff09<\/strong><\/p>\r\n<p><strong>\u25ce<\/strong><strong>\u53c2\u8003\u4f8b<\/strong><\/p>\r\n<p>75\u4e07\u5186<span> X <\/span>\uff08<span>200<\/span>\u4e07\u5186<span> \u00f7 500<\/span>\u4e07\u5186\uff09\uff1d<span> 30<\/span>\u4e07\u5186\u306e\u9084\u4ed8<\/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>\u3042\u304f\u307e\u3067\u3082\u5358\u7d14\u8a08\u7b97\u3067\u8003\u3048\u305f\u5834\u5408\u3067\u3059\u304c\u3001\u6b20\u640d\u91d1\u984d\u6b21\u7b2c\u3067\u306f\u3001\u5927\u5e45\u306b\u7d0d\u4ed8\u6e08\u307f\u6cd5\u4eba\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u53d6\u308c\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8d64\u5b57\u306b\u306a\u3063\u3066\u3082\u5f53\u671f\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u5c06\u6765\u7684\u306a\u7bc0\u7a0e\u3068\u7d0d\u4ed8\u6e08\u307f\u6cd5\u4eba\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u306e\u306f\u3001\u6cd5\u4eba\u3068\u3057\u3066\u9752\u8272\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u4f1a\u793e\u304c\u53d7\u3051\u53d6\u308c\u308b\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u306a\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">3. \u6cd5\u4eba\u304c\u8d64\u5b57\u6c7a\u7b97\u3092\u7d9a\u3051\u308b\u30ea\u30b9\u30af<span>3<\/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-deficit-12.fw-min.png\" alt=\"\" class=\"wp-image-2688\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-12.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-12.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-12.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-12.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-12.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-12.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u304c\u8d64\u5b57\u306b\u306a\u3063\u3066\u3082\u3001\u5b9f\u306f\u7bc0\u7a0e\u3067\u304d\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u7406\u89e3\u3067\u304d\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3060\u3057\u3001\u300c\u7bc0\u7a0e\u306b\u306a\u308b\u306a\u3089\u8d64\u5b57\u306e\u307e\u307e\u3067\u3044\u3044\u3084\u300d\u3068\u52d8\u9055\u3044\u3057\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u8d64\u5b57\u6c7a\u7b97\u3092\u4f55\u5e74\u3082\u7d9a\u3051\u3066\u3044\u3066\u306f\u3001\u4eca\u5f8c\u306e\u7d4c\u55b6\u306b\u3082\u5927\u304d\u306a\u4e0d\u5b89\u304c\u3064\u304d\u307e\u3068\u3046\u53ef\u80fd\u6027\u304c\u9ad8\u3044<\/strong>\u306e\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u8d64\u5b57\u6c7a\u7b97\u3092\u7d9a\u3051\u3066\u3057\u307e\u3063\u305f\u3053\u3068\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u304c\u3042\u308b\u3068\u8003\u3048\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=\"556\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-13.fw-min.png\" alt=\"\" class=\"wp-image-2689\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-13.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-13.fw-min-300x153.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-13.fw-min-1024x522.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-13.fw-min-768x392.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u8d64\u5b57\u6c7a\u7b97\u3067\u5f97\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u3092\u53d7\u3051\u53d6\u308a\u306a\u304c\u3089\u3082\u3001\u4f1a\u793e\u306b\u5927\u304d\u306a\u640d\u5bb3\u3092\u4e0e\u3048\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u8d64\u5b57\u6c7a\u7b97\u306b\u3088\u3063\u3066\u8003\u3048\u3089\u308c\u308b\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3-1. \u4eca\u5f8c\u306e\u8cc7\u91d1\u8abf\u9054\u304c\u96e3\u3057\u304f\u306a\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-deficit-14.fw-min.png\" alt=\"\" class=\"wp-image-2690\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-14.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-14.fw-min-300x134.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-14.fw-min-1024x458.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-14.fw-min-768x344.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u304c\u8d64\u5b57\u306b\u306a\u3063\u305f\u969b\u306b\u3001\u6c17\u3092\u3064\u3051\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u304c\u3001<strong>\u4eca\u5f8c\u306e\u8cc7\u91d1\u8abf\u9054\u304c\u96e3\u3057\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u4e0a\u304c\u308b<\/strong>\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8d64\u5b57\u6c7a\u7b97\u306f\u4f1a\u793e\u5074\u306b\u3068\u3063\u3066\u306f\u7bc0\u7a0e\u306b\u306a\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u8cc7\u91d1\u3092\u878d\u8cc7\u3057\u3066\u304f\u308c\u308b\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u304b\u3089\u3057\u305f\u3089\u30de\u30a4\u30ca\u30b9\u306a\u30a4\u30e1\u30fc\u30b8\u306b\u3064\u306a\u304c\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u878d\u8cc7\u3059\u308b\u5074\u304b\u3089\u3059\u308c\u3070\u3001\u9577\u671f\u9593\u306b\u308f\u305f\u308a\u8d64\u5b57\u6c7a\u7b97\u306b\u306a\u3063\u3066\u3044\u308b\u4f1a\u793e\u306b\u878d\u8cc7\u3092\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u7121\u3044\u306b\u7b49\u3057\u3044\u306e\u304c\u73fe\u5b9f\u306a\u306e\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u91d1\u878d\u5e81\u304c\u767a\u884c\u3057\u3066\u3044\u308b\u300c<span><a href=\"https:\/\/www.fsa.go.jp\/manual\/manualj\/yokin.pdf\">\u91d1\u878d\u691c\u67fb\u30de\u30cb\u30e5\u30a2\u30eb<\/a><\/span>\u300d\u306b\u3088\u308b\u3068\u3001\u4f1a\u793e\u306b\u878d\u8cc7\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u300c\u5275\u696d\u8d64\u5b57\u306e\u5834\u5408\u3067\u3082\u3001<span>5<\/span>\u5e74\u4ee5\u5185\u306b\u9ed2\u5b57\u5316\u3067\u304d\u308b\u5834\u5408\u306f\u878d\u8cc7\u53ef\u80fd\u3068\u5224\u65ad\u3067\u304d\u308b\u300d\u3068\u3044\u3046\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u540c\u3058\u8cc7\u6599\u306b\u306f\u3001\u8d64\u5b57\u304c<span>3<\/span>\u671f\u7d9a\u3044\u305f\u3053\u3068\u3067\u7d4c\u55b6\u60aa\u5316\u3057\u3001\u878d\u8cc7\u56f0\u96e3\u72b6\u614b\u306b\u306a\u3063\u305f\u3068\u3044\u3046\u5b9f\u4f8b\u3082\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u3053\u3068\u304b\u3089\u3001\u8d64\u5b57\u304c<span>3<\/span>\u671f\u301c<span>5<\/span>\u671f\u9023\u7d9a\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u878d\u8cc7\u3057\u3066\u3082\u3089\u3048\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u975e\u5e38\u306b\u9ad8\u304f\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4eca\u5f8c\u306e\u8cc7\u91d1\u8abf\u9054\u3092\u8003\u3048\u305f\u3046\u3048\u3067\u3001\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u304b\u3089\u306e\u4fe1\u7528\u5ea6\u3092\u843d\u3068\u3055\u306a\u3044\u3088\u3046\u306b\u3001\u8d64\u5b57\u6c7a\u7b97\u306b\u3059\u3079\u304d\u304b\u8003\u3048\u3066\u5bfe\u7b56\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"a3\">3-2. \u8131\u7a0e\u3092\u7591\u308f\u308c\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u306a\u3044<\/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-deficit-15.fw-min.png\" alt=\"\" class=\"wp-image-2691\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-15.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-15.fw-min-300x134.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-15.fw-min-1024x458.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-15.fw-min-768x344.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u901a\u3057\u3066\u3001\u8d64\u5b57\u6c7a\u7b97\u306f\u3001\u5b9f\u306f\u7bc0\u7a0e\u306b\u3082\u306a\u308b\u3068\u304a\u4f1d\u3048\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8d64\u5b57\u6c7a\u7b97\u304c\u5927\u304d\u306a\u7bc0\u7a0e\u5bfe\u7b56\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u308f\u3056\u3068\u8d64\u5b57\u306b\u3059\u308b\u3053\u3068\u3067\u4e0d\u6b63\u306b\u7a0e\u91d1\u3092\u514d\u9664\u3055\u305b\u3088\u3046\u3068\u3059\u308b\u4f1a\u793e\u3082\u5b58\u5728\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8d64\u5b57\u6c7a\u7b97\u304c\u4f55\u671f\u3082\u7d9a\u3044\u3066\u3057\u307e\u3046\u3068<strong>\u300c\u8131\u7a0e\u76ee\u7684\u3067\u4e0d\u6b63\u306b\u8d64\u5b57\u306b\u3057\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u3068\u7a0e\u52d9\u7f72\u306b\u7591\u308f\u308c\u3066\u3057\u307e\u3046<\/strong>\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7a0e\u52d9\u7f72\u306b\u8131\u7a0e\u3092\u7591\u308f\u308c\u3066\u3057\u307e\u3046\u3068\u3001\u4f1a\u793e\u306b\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308a\u3001\u904e\u53bb<span>3<\/span>\u301c<span>5<\/span>\u5e74\u5206\u306e\u7a0e\u52d9\u51e6\u7406\u3092\u9061\u3063\u3066\u5fb9\u5e95\u7684\u306b\u8abf\u3079\u3089\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u305f\u3068\u3048\u3001\u3042\u306a\u305f\u304c\u4e0d\u6b63\u306a\u7a0e\u52d9\u51e6\u7406\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u624b\u9055\u3044\u306e\u7a0e\u52d9\u51e6\u7406\u3084\u7533\u544a\u6f0f\u308c\u3092\u6307\u6458\u3055\u308c\u3066\u3057\u307e\u3044\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u3082\u5426\u5b9a\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3-3. \u50b5\u52d9\u8d85\u904e\u306b\u306a\u308a\u5012\u7523\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\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-deficit-16.fw-min.png\" alt=\"\" class=\"wp-image-2693\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-16.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-16.fw-min-300x134.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-16.fw-min-1024x458.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-16.fw-min-768x344.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u305d\u3082\u305d\u3082\u8d64\u5b57\u6c7a\u7b97\u3092\u4f55\u5e74\u3082\u7d9a\u3051\u3066\u3057\u307e\u3046\u3068\u3001<strong>\u50b5\u52d9\u304c\u5897\u3048\u3059\u304e\u3066\u3057\u307e\u3044\u6700\u7d42\u7684\u306b\u5012\u7523\u3057\u3066\u3057\u307e\u3046<\/strong>\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u672c\u6765\u3067\u3042\u308c\u3070\u4f1a\u793e\u7d4c\u55b6\u306f\u3001\u5c06\u6765\u7684\u306a\u9ed2\u5b57\u3092\u76ee\u6307\u3057\u3066\u8cc7\u91d1\u7e70\u308a\u3092\u3057\u306a\u304c\u3089\u3001\u7d4c\u55b6\u3092\u3057\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u3001\u652f\u6255\u3044\u3084\u672a\u6255\u3044\u91d1\u3001\u305d\u3057\u3066\u501f\u308a\u5165\u308c\u91d1\u306a\u3069\u3060\u3051\u304c\u81a8\u3089\u3093\u3067\u8d64\u5b57\u306b\u306a\u3063\u3066\u3044\u3066\u306f\u3001\u5230\u5e95\u9ed2\u5b57\u306b\u8ee2\u5411\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3088\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u50b5\u52d9\u8d85\u904e\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u4f1a\u793e\u3092\u5012\u7523\u3068\u7d4c\u55b6\u8005\u306e\u500b\u4eba\u7834\u7523\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u4e00\u5ea6\u3001\u5012\u7523\u3057\u3066\u3057\u307e\u3046\u3068\u4eca\u307e\u3067\u7bc9\u304d\u4e0a\u3052\u3066\u304d\u305f\u591a\u304f\u306e\u3082\u306e\u3092\u5931\u3046\u3060\u3051\u3067\u306a\u304f\u3001\u3042\u306a\u305f\u306e\u8cc7\u7523\u3084\u4fe1\u7528\u3082\u5931\u3063\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u5012\u7523\u3057\u3066\u3057\u307e\u308f\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u8d64\u5b57\u3092\u7e70\u308a\u8fd4\u3055\u306a\u3044\u3088\u3046\u306b\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u91cd\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>\u6cd5\u4eba\u306e\u8d64\u5b57\u6c7a\u7b97\u306f\u7bc0\u7a0e\u3068\u9ed2\u5b57\u7d4c\u55b6\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u4fdd\u3064\u3053\u3068\u304c\u91cd\u8981\uff01<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>\u4f1a\u793e\u304c\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3068\u3001\u300c\u7bc0\u7a0e\u76ee\u7684\u306e\u8d64\u5b57\u6c7a\u7b97\u300d\u306b\u6ce8\u76ee\u3057\u3066\u3057\u307e\u3046\u4eba\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<p><strong>\u8d64\u5b57\u6c7a\u7b97\u306b\u306f\u7bc0\u7a0e\u3067\u304d\u308b\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u7d4c\u55b6\u8005\u3068\u3057\u3066\u306f\u9577\u671f\u7684\u306b\u4f1a\u793e\u306e\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u7d4c\u55b6\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\r\n<p>\u3068\u304f\u306b\u3001\u3053\u308c\u304b\u3089\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u8a2d\u7acb\u524d\u304b\u3089\u7bc0\u7a0e\u3068\u5229\u76ca\u3092\u51fa\u3059\u3053\u3068\u3092\u30d0\u30e9\u30f3\u30b9\u3088\u304f\u8003\u3048\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\u8a2d\u7acb\u524d\u304b\u3089\u3057\u3063\u304b\u308a\u3068\u8003\u3048\u3066\u3044\u304d\u305f\u3044\u65b9\u306f\u3001\u3072\u3068\u308a\u3067\u60a9\u307e\u305a\u306b\u3001\u4f34\u8d70\u3057\u3066\u304f\u308c\u308b\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3066\u307f\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3088\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. \u4f1a\u793e\u8a2d\u7acb\u76f4\u5f8c\u306f\u8d64\u5b57\u6c7a\u7b97\u3084\u6d88\u8cbb\u7a0e\u514d\u9664\u306a\u3069\u5de5\u592b\u6b21\u7b2c\u3067\u7bc0\u7a0e\u3067\u304d\u308b\u30c1\u30e3\u30f3\u30b9<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"615\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-17.fw-min.png\" alt=\"\" class=\"wp-image-2695\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-17.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-17.fw-min-300x169.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-17.fw-min-1024x578.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-17.fw-min-768x433.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u969b\u306e\u8d64\u5b57\u6c7a\u7b97\u306b\u4e0d\u5b89\u3092\u611f\u3058\u3066\u3044\u308b\u65b9\u306b\u591a\u3044\u306e\u304c\u3001\u3053\u308c\u304b\u3089\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u65b9\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u8a2d\u7acb\u5f8c\u306b\u8d64\u5b57\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3089\u3001\u3069\u3046\u3057\u305f\u3089\u3044\u3044\u306e\u3060\u308d\u3046\u300d\u3068\u8a2d\u7acb\u524d\u306b\u3001\u6f20\u7136\u3068\u3057\u305f\u4e0d\u5b89\u3068\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3092\u611f\u3058\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3053\u308c\u304b\u3089\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u65b9\u306b\u306f\u3001\u8a2d\u7acb\u76f4\u5f8c\u3053\u305d\u8d64\u5b57\u6c7a\u7b97\u3084\u6d88\u8cbb\u7a0e\u514d\u9664\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u65b9\u6cd5\u3067\u7bc0\u7a0e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u899a\u3048\u3066\u304a\u3044\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u304c\u8003\u3048\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=\"635\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-18.fw-min.png\" alt=\"\" class=\"wp-image-2697\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-18.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-18.fw-min-300x175.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-18.fw-min-1024x597.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-18.fw-min-768x447.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306f\u3088\u308a\u7bc0\u7a0e\u3057\u3084\u3059\u3044\u6642\u671f\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3082\u3061\u308d\u3093\u3001\u4f55\u3082\u8003\u3048\u305a\u306b\u4f1a\u793e\u7d4c\u55b6\u3092\u3057\u305f\u3089\u3001\u3059\u3079\u3066\u306e\u7bc0\u7a0e\u304c\u53ef\u80fd\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u3063\u304b\u308a\u3068\u3001\u65e5\u3005\u306e\u7d4c\u55b6\u3092\u3057\u306a\u304c\u3089\u7bc0\u7a0e\u5bfe\u7b56\u3092\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u6642\u671f\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u3042\u306a\u305f\u304c\u53d7\u3051\u53d6\u308c\u308b\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u3092\u53d7\u3051\u53d6\u308c\u308b\u3088\u3046\u306b\u306a\u308b\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>\u8a2d\u7acb\u524d\u306e\u7bc0\u7a0e\u30c1\u30e3\u30f3\u30b9\u3092\u9003\u3055\u306a\u3044\u305f\u3081\u306b\u3082\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\uff01<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>\u7bc0\u7a0e\u3092\u610f\u8b58\u3057\u306a\u304c\u3089\u4f1a\u793e\u8a2d\u7acb\u3059\u3079\u304d\u3068\u308f\u304b\u3063\u3066\u3044\u3066\u3082\u3001\u300c\u4f55\u304b\u3089\u306f\u3058\u3081\u305f\u3089\u3044\u3044\u306e\u304b\u308f\u304b\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u65b9\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<\/p>\r\n<p><strong>\u305d\u306e\u3088\u3046\u306a\u65b9\u306f\u3001\u305c\u3072\u5c02\u9580\u5bb6\u304c\u4f1a\u793e\u8a2d\u7acb\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u308b\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u6d3b\u7528\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3068\u306f\u3001\u8a2d\u7acb\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3092\u5c02\u9580\u5bb6\u304c\u3042\u306a\u305f\u306e\u4ee3\u308f\u308a\u306e\u884c\u3046\u30b5\u30fc\u30d3\u30b9\u3067\u591a\u304f\u306e\u65b9\u306b\u5229\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<figure><img loading=\"lazy\" decoding=\"async\" width=\"735\" height=\"354\" class=\"alignnone wp-image-2698 size-full\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-19.fw-min.png\" alt=\"\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-19.fw-min.png 735w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-19.fw-min-300x144.png 300w\" sizes=\"auto, (max-width: 735px) 100vw, 735px\" \/><\/figure>\r\n<p>\u5f15\u7528\uff1a<span><a href=\"https:\/\/www.kantei.go.jp\/jp\/singi\/keizaisaisei\/hojinsetsuritsu\/dai2\/siryou1-2.pdf\">\u9996\u76f8\u5b98\u90b8\u300c\u682a\u5f0f\u4f1a\u793e\u306e\u8a2d\u7acb\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u306e\u30a2\u30f3\u30b1\u30fc\u30c8\u300d<\/a><\/span><\/p>\r\n<p>\u9996\u76f8\u5b98\u90b8\u304c\u304a\u3053\u306a\u3063\u305f\u30a2\u30f3\u30b1\u30fc\u30c8\u306b\u3088\u308b\u3068\u3001\u682a\u5f0f\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u65b9\u306e\u534a\u6570\u4ee5\u4e0a\u304c\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u5229\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\u3088\u308a\u52b9\u679c\u7684\u306b\u7bc0\u7a0e\u5bfe\u7b56\u3084\u8d64\u5b57\u5bfe\u7b56\u3092\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u3082\u3001\u8a2d\u7acb\u524d\u304b\u3089\u5c02\u9580\u5bb6\u306b\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3082\u3089\u3063\u3066\u3001\u5f8c\u6094\u3057\u306a\u3044\u4f1a\u793e\u8a2d\u7acb\u3092\u3057\u3066\u3044\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\">5. \u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308b\u4f1a\u793e\u8a2d\u7acb\u3092\u3059\u308b\u305f\u3081\u306e\u5c02\u9580\u5bb6\u306e\u9078\u3073\u65b9<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"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\u4ee3\u884c\u306f\u3001\u4ee5\u4e0b\u306e<span>4<\/span>\u3064\u306e\u58eb\u696d\u304c\u5354\u529b\u3057\u3066\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304a\u308a\u3001\u3042\u306a\u305f\u306e\u76ee\u7684\u306b\u3042\u3063\u305f\u4ee3\u884c\u5148\u3092\u9078\u3076\u3053\u3068\u304c\u91cd\u8981\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\r\n<p>\u30fb\u53f8\u6cd5\u66f8\u58eb<\/p>\r\n<p>\u30fb\u884c\u653f\u66f8\u58eb<\/p>\r\n<p>\u30fb\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb<\/p>\r\n<p>\u30fb\u7a0e\u7406\u58eb<\/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>\u4f1a\u793e\u8a2d\u7acb\u306e\u307f\u3092\u4f9d\u983c\u3059\u308b\u306a\u3089\u3001\u552f\u4e00\u767b\u8a18\u624b\u7d9a\u304d\u304c\u3067\u304d\u308b<strong>\u53f8\u6cd5\u66f8\u58eb\u3078\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046<\/strong>\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3082\u3057\u304f\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u58eb\u696d\u304c\u3082\u3064\u5c02\u9580\u77e5\u8b58\u3092\u6d3b\u7528\u3057\u306a\u304c\u3089\u9023\u643a\u3057\u3066\u3044\u308b\u4ee3\u884c\u5148\u3092\u63a2\u3059\u306e\u3082\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30a4\u30e1\u30fc\u30b8\u3067\u3001\u9023\u643a\u3057\u3066\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u304a\u3053\u306a\u3046\u30b1\u30fc\u30b9\u3082\u5897\u3048\u3066\u3044\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=\"719\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-20.fw-min.png\" alt=\"\" class=\"wp-image-2699\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-20.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-20.fw-min-300x198.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-20.fw-min-1024x675.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-20.fw-min-768x507.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-20.fw-min-212x140.png 212w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u305e\u308c\u306b\u5f97\u610f\u5206\u91ce\u304c\u3042\u308a\u307e\u3059\u304c\u3001<strong>\u7a0e\u91d1\u306b\u3064\u3044\u3066\u4e0d\u5b89\u3092\u611f\u3058\u3066\u3044\u308b\u65b9\u306f\u300c\u7a0e\u7406\u58eb\u300d\u4e00\u629e<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u53f8\u6cd5\u66f8\u58eb\u306b\u767b\u8a18\u624b\u7d9a\u304d\u3092\u3057\u3066\u3082\u3089\u3063\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u7bc0\u7a0e\u306b\u3064\u3044\u3066\u306e\u5bfe\u7b56\u3084\u77e5\u8b58\u3092\u6559\u3048\u3066\u304f\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3093\u306a\u3042\u306a\u305f\u304c\u9078\u3076\u3079\u304d\u306a\u306e\u306f\u3001\u8a2d\u7acb\u6642\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u8a2d\u7acb\u5f8c\u306e\u7bc0\u7a0e\u3082\u610f\u8b58\u3057\u306a\u304c\u3089\u4f1a\u793e\u8a2d\u7acb\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u308b\u7a0e\u7406\u58eb\u306a\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6b21\u7ae0\u3067\u306f\u3001\u3042\u306a\u305f\u306b\u5fc5\u8981\u306a\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u3057\u3066\u304f\u308c\u308b\u7a0e\u7406\u58eb\u306e\u9078\u3073\u65b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">6. \u4f1a\u793e\u8a2d\u7acb\u5f8c\u3082\u7bc0\u7a0e\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u5bc4\u308a\u6dfb\u3063\u3066\u304f\u308c\u308b\u7a0e\u7406\u58eb\u306e\u30dd\u30a4\u30f3\u30c8<\/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-deficit-21.fw-min.png\" alt=\"\" class=\"wp-image-2701\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-21.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-21.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-21.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-21.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-21.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-21.fw-min-670x446.png 670w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u7bc0\u7a0e\u5bfe\u7b56\u3092\u3057\u306a\u304c\u3089\u4f1a\u793e\u8a2d\u7acb\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u7a0e\u7406\u58eb\u304c\u5fc5\u8981\u3060\u3068\u7406\u89e3\u3067\u304d\u3066\u3082\u3001\u3069\u306e\u3088\u3046\u306a\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3079\u304d\u304b\u691c\u8a0e\u3082\u3064\u304b\u306a\u3044\u65b9\u3082\u3044\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8d64\u5b57\u6c7a\u7b97\u306b\u3082\u3001\u9069\u5207\u306b\u5bfe\u51e6\u3057\u3066\u7bc0\u7a0e\u3067\u304d\u308b\u7a0e\u7406\u58eb\u3092\u9078\u3076\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u610f\u8b58\u3057\u3066\u63a2\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\r\n<p><strong>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u304a\u9858\u3044\u3059\u308b\u7a0e\u7406\u58eb\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>\u30fb\u8a2d\u7acb\u6642\u306b\u5229\u7528\u3067\u304d\u308b\u88dc\u52a9\u91d1\u3084\u52a9\u6210\u91d1\u306b\u7cbe\u901a\u3057\u3066\u3044\u308b<\/p>\r\n<p>\u30fb\u8cc7\u91d1\u8abf\u9054\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3057\u3066\u304f\u308c\u308b<\/p>\r\n<p>\u30fb\u8d64\u5b57\u6c7a\u7b97\u306e\u30e1\u30ea\u30c3\u30c8\u3060\u3051\u3067\u306f\u306a\u304f\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u7406\u89e3\u3057\u3066\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u304f\u308c\u308b<\/p>\r\n<p>\u30fb\u554f\u3044\u5408\u308f\u305b\u306b\u5bfe\u3059\u308b\u30ec\u30b9\u30dd\u30f3\u30b9\u304c\u65e9\u3044<\/p>\r\n<p>\u30fb\u9867\u554f\u5951\u7d04\u3084\u7a0e\u52d9\u8abf\u67fb\u5bfe\u5fdc\u306a\u3069\u7d99\u7d9a\u3057\u3066\u5229\u7528\u3067\u304d\u308b\u30b5\u30fc\u30d3\u30b9\u304c\u3042\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>\u4f1a\u793e\u8a2d\u7acb\u3060\u3051\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u306e\u5834\u5408\u3001\u8a2d\u7acb\u6642\u306e\u7a0e\u91d1\u5bfe\u7b56\u306a\u3069\u306f\u304a\u3053\u306a\u3063\u3066\u304f\u308c\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3057\u304b\u3057\u3001\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3053\u305d\u3001\u3042\u306a\u305f\u306e\u30d3\u30b8\u30cd\u30b9\u306e\u571f\u53f0\u3092\u4f5c\u308b\u5927\u5207\u306a\u671f\u9593\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u7d4c\u55b6\u8005\u306f\u3001\u8a2d\u7acb\u524d\u304b\u3089\u4f1a\u793e\u306e\u571f\u53f0\u3092\u6574\u3048\u308b\u305f\u3081\u306b\u3001\u3055\u307e\u3056\u307e\u306a\u3053\u3068\u3092\u8003\u3048\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"523\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-22.fw-min.png\" alt=\"\" class=\"wp-image-2703\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-22.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-22.fw-min-300x144.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-22.fw-min-1024x491.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-22.fw-min-768x368.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3059\u3079\u3066\u306e\u3053\u3068\u3092\u7d4c\u55b6\u8005\u3072\u3068\u308a\u3067\u8003\u3048\u30fb\u8abf\u3079\u30fb\u5bfe\u5fdc\u3057\u3088\u3046\u3068\u3059\u308b\u3068\u3001\u81a8\u5927\u306a\u6642\u9593\u3092\u8cbb\u3084\u3055\u306a\u304f\u3066\u306f\u3044\u3051\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3082\u3061\u308d\u3093\u3001\u77e5\u8b58\u4e0d\u8db3\u3067\u5bfe\u5fdc\u3057\u305f\u3053\u3068\u304c\u539f\u56e0\u3067\u3001<strong>\u7bc0\u7a0e\u5bfe\u7b56\u306b\u5931\u6557\u3057\u305f\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d6\u3089\u308c\u3066\u3057\u307e\u3046<\/strong>\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3042\u306a\u305f\u304c\u672c\u6765\u53d7\u3051\u53d6\u308c\u308b\u306f\u305a\u3060\u3063\u305f\u7a0e\u52d9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u306e\u5b58\u5728\u3055\u3048\u3082\u3001<strong>\u77e5\u3089\u305a\u306b\u640d\u3092\u3057\u306a\u304c\u3089\u7d4c\u55b6\u3092\u7d9a\u3051\u3066\u3057\u307e\u3046<\/strong>\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3088\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u3055\u307e\u3056\u307e\u306a\u77e5\u8b58\u3084\u7d4c\u9a13\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u304f\u308b\u4f1a\u793e\u7d4c\u55b6\u3060\u304b\u3089\u3053\u305d\u3001\u3057\u3063\u304b\u308a\u3068\u5bc4\u308a\u6dfb\u3063\u3066\u304f\u308c\u308b\u7a0e\u7406\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">7. \u4f1a\u793e\u8a2d\u7acb\u306e\u7bc0\u7a0e\u304b\u3089\u8d64\u5b57\u6c7a\u7b97\u307e\u3067\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3059\u3079\u3066\u304a\u307e\u304b\u305b<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"658\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Limited-Liability-Company-Advantages-38.fw-min.png\" alt=\"\" class=\"wp-image-2139\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Limited-Liability-Company-Advantages-38.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Limited-Liability-Company-Advantages-38.fw-min-300x181.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Limited-Liability-Company-Advantages-38.fw-min-1024x618.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Limited-Liability-Company-Advantages-38.fw-min-768x464.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u308c\u304b\u3089\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u3084\u8d64\u5b57\u6c7a\u7b97\u306a\u3069\u3078\u306e\u5bfe\u51e6\u3092\u9069\u5207\u306b\u884c\u3044\u305f\u3044\u3068\u611f\u3058\u3066\u3044\u308b\u65b9\u306f\u3001\u8c4a\u5bcc\u306a\u5b9f\u7e3e\u3068\u4eba\u6750\u3067\u65e5\u672c\u5168\u56fd\u3067\u4f1a\u793e\u8a2d\u7acb\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3044\u308b\u3001\u79c1\u305f\u3061\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u304a\u307e\u304b\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7bc0\u7a0e\u5bfe\u7b56\u3084\u8d64\u5b57\u6c7a\u7b97\u306a\u3069\u3001\u4eca\u5f8c\u306e\u8cc7\u91d1\u9762\u306b\u6f20\u7136\u3068\u3057\u305f\u4e0d\u5b89\u3092\u611f\u3058\u3066\u3044\u308b\u65b9\u3053\u305d\u3001\u8c4a\u5bcc\u306a\u5b9f\u7e3e\u3068\u4eba\u6750\u304b\u3089\u304f\u308b\u77e5\u8b58\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\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<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"610\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-23.fw-min.png\" alt=\"\" class=\"wp-image-2706\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-23.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-23.fw-min-300x168.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-23.fw-min-1024x573.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-23.fw-min-768x430.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\u5177\u4f53\u7684\u306b\u3054\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">7-1. \u65e5\u672c\u5168\u56fd\u3067\u306e\u4f1a\u793e\u8a2d\u7acb\u5b9f\u7e3e\u3092\u3082\u3068\u306b\u9069\u5207\u306a\u7bc0\u7a0e\u5bfe\u7b56\u304c\u53ef\u80fd<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1090\" height=\"483\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-24.fw-min.png\" alt=\"\" class=\"wp-image-2707\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-24.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-24.fw-min-300x133.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-24.fw-min-1024x454.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-24.fw-min-768x340.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001<strong>\u62e0\u70b9\u6570\u30fb\u8077\u54e1\u6570\u65e5\u672c\u4e00\u3092\u8a87\u3063\u3066\u304a\u308a\u3001\u65e5\u672c\u5168\u56fd\u3067\u8c4a\u5bcc\u306a\u8a2d\u7acb\u5b9f\u7e3e<\/strong>\u3092\u8a87\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001\u3055\u307e\u3056\u307e\u306a\u5730\u57df\u3084\u696d\u754c\u3067\u306e\u8a2d\u7acb\u5b9f\u7e3e\u3092\u53c2\u8003\u306b\u3057\u305f\u3046\u3048\u3067\u3001\u3042\u306a\u305f\u306b\u9069\u3057\u305f\u7bc0\u7a0e\u5bfe\u7b56\u3092\u3057\u306a\u304c\u3089\u4f1a\u793e\u8a2d\u7acb\u3092\u5b9f\u73fe\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3068\u3048\u3070\u3001<span><a href=\"#a2\">1-2.\u3010\u4e00\u90e8\u514d\u9664\u3011\u305f\u3068\u3048\u8d64\u5b57\u3067\u3082\u6700\u4f4e7\u4e07\u5186\u306e\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306f\u767a\u751f<\/a><\/span>\u3067\u89e3\u8aac\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3082\u5730\u57df\u306b\u3088\u3063\u3066\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3055\u3089\u306b\u7279\u5b9a\u306e\u696d\u754c\u3084\u3001\u7279\u5b9a\u6cd5\u4eba\u306a\u3069\u306b\u306a\u308b\u3068\u3001\u7a0e\u7387\u306e\u4ed5\u7d44\u307f\u3084\u8a2d\u7acb\u6642\u306e\u6ce8\u610f\u70b9\u3082\u9055\u3046\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5f53\u6cd5\u4eba\u306e\u3088\u3046\u306b\u3001\u65e5\u672c\u5168\u56fd\u3067\u4f1a\u793e\u8a2d\u7acb\u306e\u5b9f\u7e3e\u3092\u7a4d\u3093\u3067\u3044\u308c\u3070\u3001\u69d8\u3005\u306a\u304a\u5ba2\u69d8\u306e\u30b1\u30fc\u30b9\u306b\u67d4\u8edf\u306b\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u6642\u3084\u3001\u8a2d\u7acb\u5f8c\u306b\u3067\u304d\u308b\u7bc0\u7a0e\u5bfe\u7b56\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u4f1a\u793e\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u5909\u308f\u308b\u304b\u3089\u3053\u305d\u3001\u8c4a\u5bcc\u306a\u5b9f\u7e3e\u3092\u3082\u3064\u5f53\u6cd5\u4eba\u306b\u304a\u307e\u304b\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">7-2. \u9867\u554f\u5951\u7d04\u3067\u4f1a\u793e\u7d4c\u55b6\u306b\u6b20\u304b\u305b\u306a\u3044\u8cc7\u91d1\u9762\u3092\u652f\u3048\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u6d3b\u7528\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=\"483\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-25.fw-min.png\" alt=\"\" class=\"wp-image-2708\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-25.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-25.fw-min-300x133.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-25.fw-min-1024x454.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-25.fw-min-768x340.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u8d64\u5b57\u6c7a\u7b97\u306b\u9069\u5207\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5358\u767a\u7684\u306a\u7a0e\u7406\u58eb\u306e\u5229\u7528\u3067\u306f\u306a\u304f\u9867\u554f\u5951\u7d04\u3092\u3059\u308b\u3079\u304d\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u79c1\u305f\u3061\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001<strong>\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3082\u304a\u5ba2\u69d8\u306e\u4f1a\u793e\u306e\u8cc7\u91d1\u9762\u306e\u571f\u53f0\u3092\u56fa\u3081\u308b\u305f\u3081\u306b\u3082\u3001\u9867\u554f\u7a0e\u7406\u58eb\u5951\u7d04\u3067\u304a\u5ba2\u69d8\u306b\u4f34\u8d70<\/strong>\u3055\u305b\u3066\u3044\u305f\u3060\u3044\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5f53\u6cd5\u4eba\u3067\u3054\u7528\u610f\u3057\u3066\u3044\u308b\u9867\u554f\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u4e3b\u306b\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><strong>\u8cc7\u91d1\u9762\u3092\u652f\u3048\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u4f8b<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>\u30fb\u4f1a\u8a08\u3084\u7a0e\u52d9\u306e\u76f8\u8ac7<\/p>\r\n<p>\u30fb\u7a0e\u52d9\u95a2\u4fc2\u306e\u5c4a\u51fa\u66f8\u306e\u4f5c\u6210<\/p>\r\n<p>\u30fb\u6cd5\u6539\u6b63\u306b\u95a2\u3059\u308b\u60c5\u5831\u63d0\u4f9b\u3068\u5bfe\u7b56<\/p>\r\n<p>\u30fb\u6c7a\u7b97\u3084\u7d0d\u7a0e\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/p>\r\n<p>\u30fb\u6c7a\u7b97\u66f8\u306a\u3069\u306e\u4f5c\u6210<\/p>\r\n<p>\u30fb\u4f1a\u8a08\u5e33\u7c3f\u306e\u8a18\u5e33\u4ee3\u884c<\/p>\r\n<p>\u30fb\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u5fdc<\/p>\r\n<p>\u30fb\u52a9\u6210\u91d1\u3084\u88dc\u52a9\u91d1\u6d3b\u7528\u306e\u30a2\u30c9\u30d0\u30a4\u30b9<\/p>\r\n<p>\u30fb\u4e88\u7b97\u3084\u4e8b\u696d\u8a08\u753b\u306e\u7b56\u5b9a<\/p>\r\n<p>\u30fb\u76f8\u7d9a\u5bfe\u7b56\u3084\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\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>\u5f53\u6cd5\u4eba\u306e\u5e45\u5e83\u3044\u9867\u554f\u30b5\u30fc\u30d3\u30b9\u3092\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u8d64\u5b57\u6c7a\u7b97\u306b\u306a\u3063\u3066\u3082\u3042\u306a\u305f\u304c\u5c06\u6765\u640d\u3057\u306a\u3044\u305f\u3081\u306e\u5bfe\u5fdc\u3092\u3068\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">7-3. \u4e07\u304c\u4e00\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u3082\u5143\u56fd\u7a0e\u5e81<span>OB<\/span>\u304c\u4e2d\u5fc3\u3068\u306a\u308a\u3057\u3063\u304b\u308a\u5bfe\u5fdc\u3059\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-deficit-26.fw-min-1.png\" alt=\"\" class=\"wp-image-2710\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-26.fw-min-1.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-26.fw-min-1-300x134.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-26.fw-min-1-1024x458.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-26.fw-min-1-768x344.png 768w\" sizes=\"auto, (max-width: 1090px) 100vw, 1090px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u8cbb\u7528\u304c\u304b\u3055\u3080\u4f1a\u793e\u8a2d\u7acb\u76f4\u5f8c\u306f\u3001\u3069\u3046\u3057\u3066\u3082\u8d64\u5b57\u6c7a\u7b97\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><span><a href=\"#a3\">3-2. \u8131\u7a0e\u3092\u7591\u308f\u308c\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u306a\u3044<\/a><\/span>\u3067\u3082\u89e3\u8aac\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u3001<strong>\u8d64\u5b57\u304c\u539f\u56e0\u3067\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u5834\u5408\u306b\u5099\u3048\u3066\u3001\u5f53\u6cd5\u4eba\u3067\u306f\u7a0e\u52d9\u8abf\u67fb\u306b\u5f37\u3044\u4eba\u6750\u3092\u914d\u7f6e\u3057\u3066\u3044\u308b<\/strong>\u306e\u3067\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u3092\u884c\u3046\u5074\u306e\u7acb\u5834\u306b\u3044\u305f\u5143\u56fd\u7a0e\u5e81<span>OB<\/span>\u304c\u4e2d\u5fc3\u3068\u306a\u308a\u3001\u304a\u5ba2\u69d8\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u7acb\u3061\u4f1a\u3048\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7a0e\u52d9\u8abf\u67fb\u306b\u3064\u3044\u3066\u3059\u307f\u305a\u307f\u307e\u3067\u77e5\u308a\u5c3d\u304f\u3057\u305f\u30b9\u30bf\u30c3\u30d5\u304c\u3044\u308b\u304b\u3089\u3053\u305d\u3001\u4e0d\u5b89\u306a\u7a0e\u52d9\u8abf\u67fb\u306b\u3082\u9069\u5207\u306a\u5bfe\u51e6\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5b9f\u969b\u306b\u3001\u5f53\u6cd5\u4eba\u3067\u306f\u4ee5\u4e0b\u306e\u4ef6\u6570\u306e\u7a0e\u52d9\u8abf\u67fb\u7acb\u3061\u4f1a\u3044\u3092\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=\"958\" height=\"573\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-27.fw-min.png\" alt=\"\" class=\"wp-image-2711\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-27.fw-min.png 958w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-27.fw-min-300x179.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-deficit-27.fw-min-768x459.png 768w\" sizes=\"auto, (max-width: 958px) 100vw, 958px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u4ef6\u6570\u3092\u307f\u3066\u3082\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u5b9f\u306f\u591a\u304f\u306e\u65b9\u304c\u6025\u306a\u7a0e\u52d9\u8abf\u67fb\u3067\u56f0\u3063\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308b\u306e\u3067\u3059\u3002\u3042\u306a\u305f\u304c\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u5f8c\u3082\u3001\u4f55\u5e74\u5f8c\u306b\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u306e\u304b\u306f\u4e88\u60f3\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001\u8131\u7a0e\u3084\u4e0d\u6b63\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u300c\u3044\u3064\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u304b\u308f\u304b\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u4e0d\u5b89\u306f\u7d4c\u55b6\u8005\u306e\u8ab0\u3057\u3082\u304c\u62b1\u3048\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8d64\u5b57\u6c7a\u7b97\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3068\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3060\u304b\u3089\u3053\u305d\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u5f37\u3044\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u30b5\u30dd\u30fc\u30c8\u3067\u3001\u3044\u3064\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u3066\u3082\u5927\u4e08\u592b\u306a\u3088\u3046\u306b\u7528\u610f\u3057\u3066\u304a\u304d\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=\"329\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-49.fw-min.png\" alt=\"\" class=\"wp-image-2668\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-49.fw-min.png 1090w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-49.fw-min-300x91.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Corporate-tax-type-49.fw-min-1024x309.png 1024w, 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\">8. \u307e\u3068\u3081<\/h2>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001<strong>\u6cd5\u4eba\u304c\u8d64\u5b57\u6c7a\u7b97\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u767a\u751f\u3057\u306a\u3044\u30fb\u3059\u308b\u7a0e\u91d1\u3068\u3001\u8d64\u5b57\u6c7a\u7b97\u306b\u306a\u308b\u30ea\u30b9\u30af<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u25ce<\/strong><strong>\u8d64\u5b57\u306b\u306a\u308b\u3068\u5168\u984d\u514d\u9664\u3055\u308c\u308b\u7a0e\u91d1<\/strong><\/p>\r\n\r\n\r\n\r\n<figure 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