{"id":2837,"date":"2023-08-20T12:46:49","date_gmt":"2023-08-20T03:46:49","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=2837"},"modified":"2025-10-07T16:37:20","modified_gmt":"2025-10-07T07:37:20","slug":"legal-entity","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/legal-entity","title":{"rendered":"\u6cd5\u4eba\u683c\u3068\u306f\uff1f\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01\u8d77\u696d\u3059\u308b\u306a\u3089\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u57fa\u790e\u77e5\u8b58"},"content":{"rendered":"\r\n

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1. \u6cd5\u4eba\u683c\u3068\u306f\u4f55\u304b\uff1f\u57fa\u672c\u306e\u77e5\u8b58<\/h2>\r\n\r\n\r\n\r\n
\"\"<\/figure>\r\n\r\n\r\n\r\n

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<\/a>1-1. \u6cd5\u4eba\uff1d\u6cd5\u5f8b\u4e0a\u306e\u4eba\u683c\u304c\u8a8d\u3081\u3089\u308c\u305f\u7d44\u7e54\u3084\u56e3\u4f53<\/h3>\r\n\r\n\r\n\r\n

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\"\"<\/figure>\r\n\r\n\r\n\r\n

1-2. \u300c\u6cd5\u4eba\u683c\u300d\u306f\u81ea\u7136\u4eba\u3068\u6cd5\u4eba\u306b\u8a8d\u3081\u3089\u308c\u308b<\/h3>\r\n\r\n\r\n\r\n

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\"\"<\/figure>\r\n\r\n\r\n\r\n

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<\/a>1-3. \u6cd5\u4eba\u306e\u6cd5\u4eba\u683c\u3067\u3067\u304d\u308b\u3053\u3068\u306f\uff1f<\/h3>\r\n\r\n\r\n\r\n

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\"\"<\/figure>\r\n\r\n\r\n\r\n

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2. \u6cd5\u4eba\u683c\u3092\u53d6\u5f97\u3067\u304d\u308b\u6cd5\u4eba\u306e\u7a2e\u985e\u3068\u7279\u5fb4<\/h2>\r\n\r\n\r\n\r\n
\"\"<\/figure>\r\n\r\n\r\n\r\n

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<\/a>2-1. \u6cd5\u4eba\u306e\u7a2e\u985e\u306e\u5168\u4f53\u50cf<\/h3>\r\n\r\n\r\n\r\n

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\"\"<\/figure>\r\n\r\n\r\n\r\n

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<\/a>2-2. \u975e\u55b6\u5229\u6cd5\u4eba\u306e\u7a2e\u985e<\/h3>\r\n\r\n\r\n\r\n

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\"\"<\/figure>\r\n\r\n\r\n\r\n

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\r\n\r\n\r\n\r\n
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2-3. \u55b6\u5229\u6cd5\u4eba\uff08\u4f1a\u793e\uff09\u306e\u7a2e\u985e<\/h3>\r\n\r\n\r\n\r\n

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\"\"<\/figure>\r\n\r\n\r\n\r\n

\u55b6\u5229\u6cd5\u4eba\uff08\u4f1a\u793e\uff09\u306f\u3001\uff3b\u682a\u5f0f\u4f1a\u793e\uff3d<\/strong>\u3068\uff3b\u6301\u5206\u4f1a\u793e\uff3d<\/strong>\u306b\u5206\u3051\u3089\u308c\u3001\uff3b\u6301\u5206\u4f1a\u793e\uff3d\u306f\u3055\u3089\u306b\uff3b\u5408\u540c\u4f1a\u793e\uff3d\uff3b\u5408\u8cc7\u4f1a\u793e\uff3d\uff3b\u5408\u540d\u4f1a\u793e\uff3d<\/strong>\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u682a\u5f0f\u4f1a\u793e\u3068\u6301\u5206\u4f1a\u793e\u306e\u5927\u304d\u306a\u9055\u3044\u306f\u3001\u300c\u8cc7\u91d1\u306e\u8abf\u9054\u65b9\u6cd5\u300d<\/strong>\u3067\u3059\u3002\u682a\u5f0f\u4f1a\u793e\u306f\u682a\u4e3b\u304b\u3089\u51fa\u8cc7\u3092\u53d7\u3051\u3001\u6301\u5206\u4f1a\u793e\u306f\u7d4c\u55b6\u8005\u304c\u81ea\u3089\u51fa\u8cc7\u3092\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u3010\u682a\u5f0f\u4f1a\u793e\u3068\u6301\u5206\u4f1a\u793e\u3011<\/strong><\/p>\r\n\r\n\r\n\r\n

\r\n\r\n\r\n\r\n
\u30fb\u682a\u5f0f\u4f1a\u793e<\/strong>\uff1a\u682a\u5f0f\u3092\u767a\u884c\u3057\u3066\u682a\u4e3b\u304b\u3089\u8cc7\u91d1\u3092\u96c6\u3081\u3066\u8a2d\u7acb\u3059\u308b\uff08\u51fa\u8cc7\u8005 = \u7d4c\u55b6\u8005\u3068\u306f\u9650\u3089\u306a\u3044\uff09

\u51fa\u8cc7\u8005\uff08\u682a\u4e3b\uff09\u306e\u8cac\u4efb\u306f\u51fa\u8cc7\u984d\u306b\u9650\u5b9a\u3055\u308c\u308b\uff08\u6709\u9650\u8cac\u4efb\uff09
\u00a0
\u30fb\u6301\u5206\u4f1a\u793e<\/strong>\uff1a\u7d4c\u55b6\u8005\u304c\u4f1a\u793e\u306b\u51fa\u8cc7\u3057\u3066\u8a2d\u7acb\u3059\u308b\uff08\u51fa\u8cc7\u8005 = \u7d4c\u55b6\u8005\u3068\u306a\u308b\uff09

\u8cac\u4efb\u306f\u6709\u9650\u8cac\u4efb\u306e\u5834\u5408\u3068\u7121\u9650\u8cac\u4efb\u306e\u5834\u5408\u304c\u3042\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n

\u682a\u5f0f\u4f1a\u793e\u306f\u6709\u9650\u8cac\u4efb\u3067\u3059\u304c\u3001\u6301\u682a\u4f1a\u793e\u306f\u6709\u9650\u8cac\u4efb\u30fb\u7121\u9650\u8cac\u4efb\u306b\u3088\u3063\u3066\u30013\u7a2e\u985e\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u3010\u6301\u5206\u4f1a\u793e\u306e\u7a2e\u985e\u3011<\/strong><\/p>\r\n\r\n\r\n\r\n

\r\n\r\n\r\n\r\n
\uff081\uff09\u5408\u540c\u4f1a\u793e\uff1a\u6709\u9650\u8cac\u4efb\u793e\u54e1\u306e\u307f\u3067\u69cb\u6210

\uff082\uff09\u5408\u540d\u4f1a\u793e\uff1a\u7121\u9650\u8cac\u4efb\u793e\u54e1\u306e\u307f\u3067\u69cb\u6210

\uff083\uff09\u5408\u8cc7\u4f1a\u793e\uff1a\u7121\u9650\u8cac\u4efb\u793e\u54e1\u3068\u6709\u9650\u8cac\u4efb\u793e\u54e1\u306e\u4e21\u65b9\u3067\u69cb\u6210<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n

\u203b\u6709\u9650\u8cac\u4efb\u30fb\u7121\u9650\u8cac\u4efb\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u5b66\u3073\u305f\u3044\u65b9\u306b\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u5e81\u306e\u30b5\u30a4\u30c8J-Net21\u306e\u300c\u6709\u9650\u8cac\u4efb\u3068\u7121\u9650\u8cac\u4efb\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/a>\u300d\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

2-4. \u8d77\u696d\u3059\u308b\u306a\u3089\u300c\u682a\u5f0f\u4f1a\u793e\u300d\u304b\u300c\u5408\u540c\u4f1a\u793e\u300d\u304c\u9078\u629e\u80a2<\/h3>\r\n\r\n\r\n\r\n
\"\"<\/figure>\r\n\r\n\r\n\r\n

\u4e00\u822c\u7684\u306b\u3001\u8d77\u696d\u3059\u308b\u4eba\u304c\u6700\u3082\u591a\u304f\u9078\u629e\u3059\u308b\u306e\u306f\u300c\u682a\u5f0f\u4f1a\u793e\u300d<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u6700\u3082\u8a8d\u77e5\u5ea6\u304c\u9ad8\u304f\u3001\u793e\u4f1a\u7684\u306a\u4fe1\u7528\u3092\u5f97\u3084\u3059\u3044\u6cd5\u4eba\u5f62\u614b\u3068\u3044\u3048\u307e\u3059\u3002\u300c\u4ee3\u8868\u53d6\u7de0\u5f79\u300d<\/strong>\u3068\u3044\u3046\u80a9\u66f8\u304d\u304c\u4f7f\u3048\u308b\u306e\u3082\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u7279\u5fb4\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u682a\u5f0f\u4f1a\u793e\u306e\u6b21\u306b\u9078\u629e\u80a2\u3068\u306a\u308b\u306e\u306f\u300c\u5408\u540c\u4f1a\u793e\u300d<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u5408\u540c\u4f1a\u793e\u4ee5\u5916\u306e\u6301\u5206\u4f1a\u793e\uff08\u5408\u540d\u4f1a\u793e\u30fb\u5408\u8cc7\u4f1a\u793e\uff09\u306f\u3001\u51fa\u8cc7\u984d\u306e\u7bc4\u56f2\u3092\u8d85\u3048\u3066\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3042\u3048\u3066\u3053\u306e\u5f62\u614b\u3092\u9078\u3076\u30b1\u30fc\u30b9\u306f\u3001\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n

\u5408\u540c\u4f1a\u793e\u306f\u6709\u9650\u8cac\u4efb\u3067\u3042\u308a\u30012005\u5e74\u306b\u6210\u7acb\u3057\u305f\u4f1a\u793e\u6cd5\u306b\u3088\u3063\u3066\u65b0\u3057\u304f\u5275\u8a2d\u3055\u308c\u305f\u5f62\u614b\u3067\u3059\u3002\u682a\u5f0f\u4f1a\u793e\u307b\u3069\u306e\u8a8d\u77e5\u5ea6\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4f4e\u30b3\u30b9\u30c8\u3067\u8a2d\u7acb\u3067\u304d\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u5408\u540c\u4f1a\u793e\u306e\u4ee3\u8868\u8005\u306f\u300c\u4ee3\u8868\u793e\u54e1\u300d<\/strong>\u3068\u3044\u3046\u80a9\u66f8\u304d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

2-5. \u3069\u306e\u6cd5\u4eba\u683c\u3092\u53d6\u5f97\u3059\u3079\u304d\u304b\u8ff7\u3063\u305f\u3068\u304d\u306f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7<\/h3>\r\n\r\n\r\n\r\n

\u3053\u306e\u5f8c\u3001\u6cd5\u4eba\u683c\u3092\u53d6\u5f97\u3059\u308b\u610f\u7fa9\u3084\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u304c\u3001<\/p>\r\n\r\n\r\n\r\n

\u300c\u53d6\u5f97\u3057\u305f\u3044\u3051\u308c\u3069\u3001\u3069\u306e\u6cd5\u4eba\u5f62\u614b\u306b\u3059\u3079\u304d\u306a\u306e\u304b\u3001\u5224\u65ad\u3067\u304d\u306a\u3044\u300d<\/strong><\/p>\r\n\r\n\r\n\r\n

\u3068\u3044\u3046\u58f0\u3092\u3088\u304f\u805e\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u9069\u3057\u305f\u6cd5\u4eba\u306e\u7a2e\u985e\u306f\u3001\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u81ea\u5df1\u5224\u65ad\u3067\u8a2d\u7acb\u3059\u308b\u524d\u306b\u3001\u5c02\u9580\u5bb6\u306b\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u6c42\u3081\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u9069\u3055\u306a\u3044\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u8a2d\u7acb\u8cbb\u7528\u306a\u3069\u304c\u7121\u99c4\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u304b\u3089\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\"\"<\/figure>\r\n\r\n\r\n\r\n

\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u3092\u3054\u691c\u8a0e\u4e2d\u306e\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u4f55\u5ea6\u3067\u3082\u7121\u6599\u3067\u3054\u76f8\u8ac7\u3092\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/strong><\/strong><\/p>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n

3. \u6cd5\u4eba\u683c\u3092\u53d6\u5f97\u3059\u308b\u610f\u7fa9\u30fb\u30e1\u30ea\u30c3\u30c8<\/h2>\r\n\r\n\r\n\r\n
\"\"<\/figure>\r\n\r\n\r\n\r\n

\u7d9a\u3044\u3066\u3001\u306a\u305c\u6cd5\u4eba\u683c\u3092\u53d6\u5f97\u3059\u308b\u306e\u304b\u3001\u305d\u306e\u610f\u7fa9\u3084\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u3001\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n

6\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\"\"<\/figure>\r\n\r\n\r\n\r\n

3-1. \u6cd5\u4eba\u306e\u540d\u7fa9\u304c\u4f7f\u3048\u308b\u3088\u3046\u306b\u306a\u308b<\/h3>\r\n\r\n\r\n\r\n

1\u3064\u3081\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u300c\u6cd5\u4eba\u306e\u540d\u7fa9\u304c\u4f7f\u3048\u308b\u3088\u3046\u306b\u306a\u308b\u300d<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u300c1-3. \u6cd5\u4eba\u306e\u6cd5\u4eba\u683c\u3067\u3067\u304d\u308b\u3053\u3068\u306f\uff1f<\/a>\u00a0\u300d\u3067\u3082\u89e6\u308c\u305f\u3053\u3068\u3067\u3059\u304c\u3001\u6cd5\u4eba\u683c\u3092\u53d6\u5f97\u3059\u308b\u3068\u3001\u500b\u4eba\u306e\u540d\u7fa9\u3067\u306f\u306a\u304f\u3001\u6cd5\u4eba\u306e\u540d\u7fa9\u3067\u3001\u3055\u307e\u3056\u307e\u306a\u884c\u70ba\u3092\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u3010\u6cd5\u4eba\u540d\u7fa9\u3067\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3053\u3068\u306e\u4f8b\u3011<\/strong><\/p>\r\n\r\n\r\n\r\n

\r\n\r\n\r\n\r\n
\u30fb\u9280\u884c\u53e3\u5ea7\u306e\u958b\u8a2d

\u30fb\u4e0d\u52d5\u7523\u306a\u3069\u306e\u8ca1\u7523\u306e\u767b\u8a18

\u30fb\u5951\u7d04\u884c\u70ba

\u30fb\u58f2\u8cb7\u884c\u70ba

\u30fb\u8a34\u8a1f<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n

\u9006\u306b\u3044\u3048\u3070\u3001\u6cd5\u4eba\u306e\u540d\u7fa9\u304c\u4f7f\u3048\u306a\u3044\u3068\u3001\u4e0a\u8a18\u3092\u500b\u4eba\u306e\u540d\u7fa9\u3067\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n

\u8907\u6570\u4eba\u3067\u51fa\u8cc7\u3057\u3042\u3063\u3066\u4e8b\u696d\u3092\u59cb\u3081\u305f\u3044\u3068\u304d\u306b\u306f\u3001\u9280\u884c\u53e3\u5ea7\u3084\u5951\u7d04\u306e\u540d\u7fa9\u3092\u8ab0\u306b\u3059\u308b\u306e\u304b\uff1f\u3068\u3044\u3046\u73fe\u5b9f\u7684\u306a\u554f\u984c\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u4ee3\u8868\u8005\u306e\u500b\u4eba\u540d\u7fa9\u3067\u306f\u3001\u4ee3\u8868\u8005\u306e\u4ea4\u4ee3\u3054\u3068\u306b\u3001\u540d\u7fa9\u3092\u66f8\u304d\u63db\u3048\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n

\u3042\u308b\u3044\u306f\u5185\u7d1b\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u4e8b\u696d\u7528\u306e\u8ca1\u7523\u3068\u4ee3\u8868\u8005\u306e\u500b\u4eba\u8ca1\u7523\u306e\u5206\u5225\u304c\u4e0d\u660e\u77ad\u306b\u306a\u308a\u3001\u6df1\u523b\u306a\u30c8\u30e9\u30d6\u30eb\u306b\u9665\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

<\/a>3-2. \u4e8b\u696d\u4e0a\u306e\u5fc5\u8981\u6027\u3092\u6e80\u305f\u305b\u308b<\/h3>\r\n\r\n\r\n\r\n

2\u3064\u3081\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u300c\u4e8b\u696d\u4e0a\u306e\u5fc5\u8981\u6027\u3092\u6e80\u305f\u305b\u308b\u300d<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u305f\u3068\u3048\u3070\u3001\u300c\u500b\u4eba\u3068\u306f\u53d6\u5f15\u3057\u306a\u3044\u300d\u3068\u3044\u3046\u65b9\u91dd\u306e\u4f01\u696d\u3068\u53d6\u5f15\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6cd5\u4eba\u306e\u6cd5\u4eba\u683c\u3092\u53d6\u5f97\u3059\u308b\u5fc5\u7136\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u5b9f\u969b\u554f\u984c\u3068\u3057\u3066\u3001\u300c\u6cd5\u4eba\u3067\u306f\u306a\u3044\u500b\u4eba\u3068\u306e\u53d6\u5f15\u306b\u306f\u30ea\u30b9\u30af\u304c\u3042\u308b\u300d\u3068\u8003\u3048\u3066\u656c\u9060\u3059\u308b\u4f01\u696d\u306f\u3001\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n

\u500b\u4eba\u3068\u306e\u53d6\u5f15\u306f\u3001\u4ee3\u8868\u8005\u500b\u4eba\u3068\u306e\u53d6\u5f15\u306a\u306e\u304b\u3001\u56e3\u4f53\u3068\u306e\u53d6\u5f15\u306a\u306e\u304b\u306a\u3069\u3001\u6a29\u5229\u7fa9\u52d9\u95a2\u4fc2\u3084\u8cac\u4efb\u304c\u4e0d\u660e\u77ad\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u6cd5\u4eba\u3067\u3042\u308b\u3053\u3068\u304c\u53d6\u5f15\u8981\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u76f8\u624b\u3068\u53d6\u5f15\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6cd5\u4eba\u683c\u306e\u53d6\u5f97\u304c\u4e0d\u53ef\u6b20<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

<\/a>3-3. \u8cc7\u91d1\u8abf\u9054\u3092\u3057\u3084\u3059\u304f\u306a\u308b<\/h3>\r\n\r\n\r\n\r\n

3\u3064\u3081\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u300c\u8cc7\u91d1\u8abf\u9054\u3092\u3057\u3084\u3059\u304f\u306a\u308b\u300d<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u88dc\u52a9\u91d1\u30fb\u52a9\u6210\u91d1\u3092\u53d7\u3051\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u3001\u6cd5\u4eba\u306e\u307b\u3046\u304c\u9078\u629e\u80a2\u3084\u8abf\u9054\u53ef\u80fd\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u305d\u306e\u7406\u7531\u3068\u3057\u3066\u3001\u6cd5\u4eba\u3068\u3057\u3066\u6d3b\u52d5\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u4fe1\u7528\u529b\u304c\u5411\u4e0a\u3059\u308b<\/strong>\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u6cd5\u4eba\u683c\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u3068\u3001\u7d44\u7e54\u3068\u3057\u3066\u306e\u4f53\u7cfb\u304c\u3042\u308a\u3001\u6cd5\u7684\u306a\u67a0\u7d44\u307f\u306b\u5247\u3063\u3066\u6d3b\u52d5\u3057\u3066\u3044\u308b\u3068\u898b\u306a\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u4fe1\u7528\u5ea6\u304c\u5411\u4e0a\u3057\u3001\u878d\u8cc7\u3092\u53d7\u3051\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u4e00\u65b9\u3001\u653f\u5e9c\u3084\u81ea\u6cbb\u4f53\u306b\u3088\u308b\u300c\u88dc\u52a9\u91d1\u30fb\u52a9\u6210\u91d1\u300d\u306f\u3001\u6cd5\u4eba\u3092\u5bfe\u8c61\u3068\u3057\u305f\u3082\u306e\u304c\u591a\u304f\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u96c7\u7528\u4fc3\u9032\u3001\u96e2\u8077\u7387\u4f4e\u4e0b\u3001\u5065\u5eb7\u7d4c\u55b6\u306a\u3069\u3001\u7279\u5b9a\u306e\u76ee\u7684\u3092\u6301\u3063\u305f\u88dc\u52a9\u91d1\u30fb\u52a9\u6210\u91d1\u304c\u3042\u308a\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3088\u308a\u3082\u6cd5\u4eba\u306e\u307b\u3046\u304c\u3001\u9078\u629e\u80a2\u306f\u591a\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u53c2\u8003\uff1a\u30102023\u5e74\u3011\u4f1a\u793e\u8a2d\u7acb\u3067\u304a\u5f97\u306a\u52a9\u6210\u91d1\u30fb\u88dc\u52a9\u91d1\u4e00\u89a7\uff5c\u7533\u8acb\u65b9\u6cd5\u4ed8\u304d<\/a><\/p>\r\n\r\n\r\n\r\n

<\/a>3-4. \u4eba\u6750\u3092\u78ba\u4fdd\u3057\u3084\u3059\u304f\u306a\u308b<\/h3>\r\n\r\n\r\n\r\n

4\u3064\u3081\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u300c\u4eba\u6750\u3092\u78ba\u4fdd\u3057\u3084\u3059\u304f\u306a\u308b\u300d<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u8fd1\u5e74\u3067\u306f\u5c11\u5b50\u9ad8\u9f62\u5316\u793e\u4f1a\u3092\u80cc\u666f\u306b\u3001\u63a1\u7528\u96e3\u304c\u53b3\u3057\u304f\u306a\u3063\u3066\u304a\u308a\u3001\u591a\u304f\u306e\u4f01\u696d\u3067\u4eba\u6750\u78ba\u4fdd\u304c\u96e3\u3057\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u6cd5\u4eba\u3067\u306f\u306a\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u308c\u3070\u3001\u3088\u308a\u4e00\u5c64\u3001\u53b3\u3057\u3044\u72b6\u6cc1\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u6c42\u8077\u8005\u306e\u7acb\u5834\u304b\u3089\u898b\u308b\u3068\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u96c7\u7528\u3055\u308c\u308b\u3088\u308a\u3082\u6cd5\u4eba\u306b\u96c7\u7528\u3055\u308c\u3066\u3001\u793e\u54e1\u3068\u3057\u3066\u306e\u5730\u4f4d\u3084\u3001\u793e\u4f1a\u4fdd\u967a\u30fb\u798f\u5229\u539a\u751f\u3092\u5f97\u305f\u307b\u3046\u304c\u3001\u5b89\u5fc3\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u63a1\u7528\u306b\u304a\u3044\u3066\u306f\u3001\u6cd5\u4eba\u683c\u3092\u53d6\u5f97\u3057\u305f\u307b\u3046\u304c\u5727\u5012\u7684\u306b\u6709\u5229\u306b\u306a\u308b<\/strong>\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n

<\/a>3-5. \u4e8b\u696d\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u3064\u306a\u304c\u308b<\/h3>\r\n\r\n\r\n\r\n

5\u3064\u3081\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u300c\u4e8b\u696d\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u3064\u306a\u304c\u308b\u300d<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u55b6\u3093\u3067\u3044\u308b\u4e8b\u696d\u306f\u3001\u5f8c\u7d99\u8005\u3078\u306e\u5f15\u7d99\u304e\u304c\u96e3\u822a\u3057\u3084\u3059\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u5f8c\u7d99\u8005\u304c\u898b\u3064\u304b\u308a\u306b\u304f\u3044\u3053\u3068\u3084\u3001\u500b\u4eba\u8cc7\u7523\u3068\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u533a\u5206\u304c\u66d6\u6627\u306a\u3053\u3068\u306a\u3069\u304c\u3001\u305d\u306e\u7406\u7531\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u6cd5\u4eba\u683c\u3092\u53d6\u5f97\u3059\u308b\u3068\u3001\u4ee3\u8868\u6a29\u3084\u682a\u5f0f\u306e\u8b72\u6e21\u306b\u3088\u3063\u3066\u4e8b\u696d\u627f\u7d99\u304c\u884c\u3048\u308b<\/strong>\u305f\u3081\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u5f15\u7d99\u304e\u3092\u5b9f\u73fe\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

<\/a>3-6. \u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\r\n\r\n\r\n\r\n

6\u3064\u3081\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u300c\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u300d<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u500b\u4eba\u306e\u6240\u5f97\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u306e\u7b97\u51fa\u65b9\u6cd5\u3068\u3001\u6cd5\u4eba\u306e\u6240\u5f97\u306b\u304b\u304b\u308b\u6cd5\u4eba\u7a0e\u306e\u7b97\u51fa\u65b9\u6cd5\u306f\u7570\u306a\u308b\u305f\u3081\u3001\u6cd5\u4eba\u683c\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u3001\u7d0d\u7a0e\u984d\u304c\u4f4e\u304f\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u500b\u4eba\u4e8b\u696d\u306e\u6240\u5f97\u7a0e\u306f\u3001\u7d2f\u9032\u8ab2\u7a0e\uff08\u6240\u5f97\u304c\u9ad8\u304f\u306a\u308b\u307b\u3069\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308b\uff09\u3067\u3059\u304c\u3001\u6cd5\u4eba\u7a0e\u306f\u975e\u30fb\u7d2f\u9032\u8ab2\u7a0e\u3067\u3042\u308a\u3001\u57fa\u672c\u7684\u306b\u7a0e\u7387\u306f\u4e00\u5b9a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\r\n\r\n\r\n\r\n
\u30fb\u6240\u5f97\u7a0e<\/strong>
\u7d2f\u9032\u8ab2\u7a0e\uff1a\u7a0e\u7387 5%\u301c45%

\u30fb\u6cd5\u4eba\u7a0e<\/strong>
\u975e\u7d2f\u9032\u8ab2\u7a0e\uff1a\u7a0e\u7387 \u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206 15%\u3001\u5e74800\u4e07\u5186\u8d85\u306e\u90e8\u5206 23.20%

\u203b\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306e\u5834\u5408<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n

\u305f\u3060\u3057\u3001\u9069\u7528\u3067\u304d\u308b\u63a7\u9664\u3084\u8efd\u6e1b\u63aa\u7f6e\u3001\u6240\u5f97\u7a0e\u30fb\u6cd5\u4eba\u7a0e\u4ee5\u5916\u306e\u7a0e\u91d1\uff08\u4f4f\u6c11\u7a0e\u3001\u4e8b\u696d\u7a0e\u3001\u6d88\u8cbb\u7a0e\u306a\u3069\uff09\u3082\u542b\u3081\u3066\u3001\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u640d\u76ca\u5206\u5c90\u70b9\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306f\u300c\u3010\u4f1a\u793e\u8a2d\u7acb\u3011\u305d\u306e\u30d3\u30b8\u30cd\u30b9\u3001\u4f1a\u793e\u306b\uff08\u6cd5\u4eba\u6210\u308a\uff09\u3057\u305f\u65b9\u304c\u304a\u5f97\u304b\u3082\uff01<\/a>\u300d\u306b\u3066\u3054\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u53c2\u8003\u306b\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n

4. \u6cd5\u4eba\u683c\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u751f\u3058\u308b\u8ca0\u62c5\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\r\n\r\n\r\n\r\n
\"\"<\/figure>\r\n\r\n\r\n\r\n

\u6cd5\u4eba\u683c\u3092\u53d6\u5f97\u3059\u308b\u3068\u3001\u3055\u307e\u3056\u307e\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001\u5897\u3048\u308b\u8ca0\u62c5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u308b\u306e\u306f\u3001\u6b21\u306e2\u3064\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\"\"<\/figure>\r\n\r\n\r\n\r\n

4-1. \u6cd5\u4eba\u3068\u3057\u3066\u306e\u7fa9\u52d9\u304c\u751f\u3058\u308b<\/h3>\r\n\r\n\r\n\r\n

1\u3064\u3081\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u300c\u6cd5\u4eba\u3068\u3057\u3066\u306e\u7fa9\u52d9\u304c\u751f\u3058\u308b\u300d<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u6cd5\u4eba\u306f\u3001\u6c11\u6cd5\u30fb\u5546\u6cd5\u30fb\u4f1a\u793e\u6cd5\u30fb\u7a0e\u6cd5\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u7fa9\u52d9\u3092\u679c\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u79c1\u305f\u3061\u306f\u751f\u307e\u308c\u306a\u304c\u3089\u306b\u81ea\u7136\u4eba\u3068\u3057\u3066\u306e\u6cd5\u4eba\u683c\u3092\u6301\u3061\u3001\u6a29\u5229\u3068\u7fa9\u52d9\u3092\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6cd5\u4eba\u3068\u3044\u3046\u6cd5\u4eba\u683c\u304c\u5897\u3048\u308c\u3070\u3001\u305d\u308c\u3060\u3051\u7fa9\u52d9\u3082\u5897\u3048\u308b<\/strong>\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u3010\u7fa9\u52d9\u306e\u4f8b\u3011<\/strong><\/p>\r\n\r\n\r\n\r\n

\r\n\r\n\r\n\r\n
\u30fb\u7d0d\u7a0e

\u30fb\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165

\u30fb\u6c7a\u7b97\u516c\u544a

\u30fb\u5e33\u7c3f\u306e\u4f5c\u6210\u3068\u4fdd\u5b58<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n

\u7fa9\u52d9\u306e\u8a73\u7d30\u306f\u8a2d\u7acb\u3059\u308b\u6cd5\u4eba\u306e\u5f62\u614b\u306b\u3088\u3063\u3066\u3082\u5909\u308f\u308a\u307e\u3059\u304c\u3001\u4e8b\u524d\u306b\u3069\u306e\u3088\u3046\u306a\u7fa9\u52d9\u304c\u751f\u3058\u308b\u306e\u304b\u3001\u3088\u304f\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u3088\u308a\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001J-Net21\u306e\u300c\u4e2d\u5c0f\u4f01\u696d\u306b\u5fc5\u8981\u306a\u6cd5\u5f8b\u77e5\u8b58<\/a>\u300d\u306b\u3066\u3001\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n

<\/a>4-2. \u6cd5\u4eba\u683c\u306e\u53d6\u5f97\u3084\u7dad\u6301\u306b\u30b3\u30b9\u30c8\u304c\u751f\u3058\u308b<\/h3>\r\n\r\n\r\n\r\n

2\u3064\u3081\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u300c\u6cd5\u4eba\u683c\u306e\u53d6\u5f97\u3084\u7dad\u6301\u306b\u30b3\u30b9\u30c8\u304c\u751f\u3058\u308b\u300d<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u524d\u8ff0\u306e\u7fa9\u52d9\u3068\u3082\u901a\u3058\u308b\u90e8\u5206\u3067\u3059\u304c\u3001\u5b9f\u52d9\u4e0a\u306e\u554f\u984c\u3068\u3057\u3066\u3001\u6cd5\u4eba\u683c\u306e\u53d6\u5f97\u30fb\u7dad\u6301\u306b\u8cbb\u7528\u3084\u52b4\u529b\u304c\u304b\u304b\u308b\u554f\u984c<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u305f\u3068\u3048\u3070\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u3001\u8a2d\u7acb\u306e\u5b9f\u8cbb\u3060\u3051\u3067\u4ee5\u4e0b\u306e\u8cbb\u7528\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u3010\u4f1a\u793e\u8a2d\u7acb\u306b\u304b\u304b\u308b\u8cbb\u7528\u3011<\/strong><\/p>\r\n\r\n\r\n\r\n

\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
\u9805\u76ee<\/td>\r\n\u8cbb\u7528<\/td>\r\n<\/tr>\r\n
\u5b9a\u6b3e\u8a8d\u8a3c\u5370\u7d19\u4ee3<\/td>\r\n40,000\u5186<\/td>\r\n<\/tr>\r\n
\u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599<\/td>\r\n32,000\u5186(\u203b)<\/td>\r\n<\/tr>\r\n
\u767b\u9332\u514d\u8a31\u7a0e<\/td>\r\n150,000\u5186<\/td>\r\n<\/tr>\r\n
\u4f1a\u793e\u8a2d\u7acb\u306b\u304b\u304b\u308b\u5b9f\u8cbb\u5408\u8a08<\/strong><\/td>\r\n222,000<\/strong>\u5186<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n
\u203b\u8cc7\u672c\u91d1\u304c100\u4e07\u5186\u4ee5\u4e0a300\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599\u306f42,000\u5186\u3001300\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306f52,000\u5186\u306b\u306a\u308a\u307e\u3059\u3002
\u00a0
\u8a2d\u7acb\u5f8c\u3082\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u4e8b\u696d\u3092\u884c\u3046\u3053\u3068\u306b\u6bd4\u8f03\u3059\u308b\u3068\u3001\u4f5c\u6210\u66f8\u985e\u3084\u4f1a\u8a08\u51e6\u7406\u306e\u624b\u9593\u3001\u6c7a\u7b97\u306a\u3069\u3001\u591a\u304f\u306e\u4f5c\u696d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/figcaption>\r\n<\/figure>\r\n\r\n\r\n\r\n

5. \u6cd5\u4eba\u683c\u306b\u95a2\u3057\u3066\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/h2>\r\n\r\n\r\n\r\n
\"\"<\/figure>\r\n\r\n\r\n\r\n

\u6700\u5f8c\u306b\u3001\u6cd5\u4eba\u683c\u306b\u95a2\u3057\u3066\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

<\/a>5-1. \u5fc5\u8981\u5341\u5206\u306a\u6cd5\u4eba\u306e\u7a2e\u985e\u3092\u9078\u629e\u3059\u308b<\/h3>\r\n\r\n\r\n\r\n

\u5148\u307b\u3069\u8ff0\u3079\u305f\u3068\u304a\u308a\u3001\u6cd5\u4eba\u683c\u3092\u53d6\u5f97\u3059\u308b\u3068\u3001\u6a29\u5229\u3092\u5f97\u308b\u3068\u540c\u6642\u306b\u3001\u679c\u305f\u3059\u3079\u304d\u7fa9\u52d9\u3082\u751f\u3058\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u6cd5\u4eba\u683c\u3092\u306a\u305c\u53d6\u5f97\u3057\u305f\u3044\u306e\u304b\u3001\u305d\u306e\u76ee\u7684\u3092\u660e\u78ba\u306b\u3057\u3001\u76ee\u7684\u306b\u5bfe\u3057\u3066\u5fc5\u8981\u5341\u5206\u306a\u6cd5\u4eba\u3092\u9078\u629e\u3059\u308b\u3053\u3068<\/strong>\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u305f\u3068\u3048\u3070\u3001\u300c2-4. \u8d77\u696d\u3059\u308b\u306a\u3089\u300c\u682a\u5f0f\u4f1a\u793e\u300d\u304b\u300c\u5408\u540c\u4f1a\u793e\u300d\u304c\u9078\u629e\u80a2<\/a>\u300d\u3067\u3082\u89e6\u308c\u305f\u3068\u304a\u308a\u3001\u682a\u5f0f\u4f1a\u793e\u3067\u306f\u306a\u304f\u5408\u540c\u4f1a\u793e\u3067\u76ee\u7684\u3092\u679c\u305f\u305b\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u8a2d\u7acb\u8cbb\u7528\u3082\u30e9\u30f3\u30cb\u30f3\u30b0\u30b3\u30b9\u30c8\u3082\u4f4e\u304f\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

<\/a>5-2. \u4e0d\u660e\u306a\u70b9\u306f\u5c02\u9580\u5bb6\u306b\u78ba\u8a8d\u3057\u3066\u5224\u65ad\u3059\u308b<\/h3>\r\n\r\n\r\n\r\n

\u6cd5\u4eba\u683c\u306e\u53d6\u5f97\u306b\u969b\u3057\u3066\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u6cd5\u5f8b\u306e\u77e5\u8b58\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u5c02\u9580\u5bb6\u3067\u306a\u3044\u3068\u5224\u65ad\u3057\u304b\u306d\u308b\u90e8\u5206\u304c\u591a\u3005\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u8a2d\u7acb\u3057\u3066\u304b\u3089\u5f8c\u6094\u3057\u306a\u3044\u3088\u3046\u306b\u3001\u8a2d\u7acb\u306e\u524d\u306b\u3001\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u3092\u3054\u691c\u8a0e\u4e2d\u306e\u65b9\u306b\u5411\u3051\u3066\u3001\u7121\u6599\u76f8\u8ac7\u3092\u4f55\u5ea6\u3067\u3082\u5b9f\u65bd\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\"\"<\/figure>\r\n\r\n\r\n\r\n

\u8a2d\u7acb\u3059\u3079\u304d\u306a\u306e\u304b\u3001\u3057\u306a\u3044\u3079\u304d\u306a\u306e\u304b\u3001\u3069\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u30d9\u30b9\u30c8\u306a\u306e\u304b\u306a\u3069\u3001\u500b\u5225\u306e\u30b1\u30fc\u30b9\u306b\u5408\u308f\u305b\u305f\u5177\u4f53\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n

5. \u307e\u3068\u3081<\/h2>\r\n\r\n\r\n\r\n

\u672c\u8a18\u4e8b\u3067\u306f\u300c\u6cd5\u4eba\u683c\u300d\u3092\u30c6\u30fc\u30de\u306b\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u8981\u70b9\u3092\u307e\u3068\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n

\r\n\r\n\r\n\r\n
1. \u6cd5\u4eba\uff1d\u6cd5\u5f8b\u4e0a\u306e\u4eba\u683c\u304c\u8a8d\u3081\u3089\u308c\u305f\u7d44\u7e54\u3084\u56e3\u4f53

2. \u300c\u6cd5\u4eba\u683c\u300d\u306f\u81ea\u7136\u4eba\u3068\u6cd5\u4eba\u306b\u8a8d\u3081\u3089\u308c\u308b

3. \u6cd5\u4eba\u306e\u6cd5\u4eba\u683c\u3067\u306f\u6cd5\u4eba\u540d\u7fa9\u3067\u3055\u307e\u3056\u307e\u306a\u884c\u70ba\u304c\u53ef\u80fd\u306b\u306a\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n

\u6cd5\u4eba\u683c\u3092\u53d6\u5f97\u3059\u308b\u610f\u7fa9\u30fb\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\r\n\r\n\r\n\r\n
1. \u6cd5\u4eba\u306e\u540d\u7fa9\u304c\u4f7f\u3048\u308b\u3088\u3046\u306b\u306a\u308b

2. \u4e8b\u696d\u4e0a\u306e\u5fc5\u8981\u6027\u3092\u6e80\u305f\u305b\u308b

3. \u8cc7\u91d1\u8abf\u9054\u3092\u3057\u3084\u3059\u304f\u306a\u308b

4. \u4eba\u6750\u3092\u78ba\u4fdd\u3057\u3084\u3059\u304f\u306a\u308b

5. \u4e8b\u696d\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u3064\u306a\u304c\u308b

6. \u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n

\u6cd5\u4eba\u683c\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u751f\u3058\u308b\u8ca0\u62c5\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3082\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\r\n\r\n\r\n\r\n
1. \u6cd5\u4eba\u3068\u3057\u3066\u306e\u7fa9\u52d9\u304c\u751f\u3058\u308b

2. \u6cd5\u4eba\u683c\u306e\u53d6\u5f97\u3084\u7dad\u6301\u306b\u30b3\u30b9\u30c8\u304c\u751f\u3058\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n

\u6cd5\u4eba\u683c\u306e\u53d6\u5f97\u306b\u3042\u305f\u3063\u3066\u306f\u5c02\u9580\u77e5\u8b58\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u6d3b\u7528\u3057\u306a\u304c\u3089\u3001\u9069\u5207\u306a\u9078\u629e\u3092\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n","protected":false},"excerpt":{"rendered":"

\u8d77\u696d\u3092\u8003\u3048\u59cb\u3081\u305f\u3089\u3001\u307e\u305a\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u6982\u5ff5\u3068\u3057\u3066\u300c\u6cd5\u4eba\u683c\u300d\u304c\u3042\u308a\u307e\u3059\u3002 \u6cd5\u4eba\u683c\u3068\u306f\u3001\u6cd5\u5f8b\u4e0a\u306e\u4eba\u683c\uff08\u6cd5\u7684\u4eba\u683c\uff09\u306e\u3053\u3068\u3067\u3001\u6a29\u5229\u30fb\u7fa9\u52d9\u306e\u4e3b\u4f53\u3068\u306a\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u8cc7\u683c\u3092\u3044\u3044\u307e\u3059\u3002 \u5c11\u3057\u96e3\u3057\u304f\u611f\u3058\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u300c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b […]<\/p>\n","protected":false},"author":5,"featured_media":2839,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[15],"class_list":["post-2837","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-incorporation"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/2837","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/comments?post=2837"}],"version-history":[{"count":17,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/2837\/revisions"}],"predecessor-version":[{"id":7352,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/2837\/revisions\/7352"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/media\/2839"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/media?parent=2837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/categories?post=2837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}