{"id":2943,"date":"2023-08-01T16:17:00","date_gmt":"2023-08-01T07:17:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=2943"},"modified":"2025-10-07T16:38:05","modified_gmt":"2025-10-07T07:38:05","slug":"incorporation-asset-transfer","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/incorporation-asset-transfer","title":{"rendered":"\u3010\u5b9f\u8df5\u7684\u3011\u6cd5\u4eba\u6210\u308a\u306e4\u3064\u306e\u8cc7\u7523\u5f15\u7d99\u304e\u65b9\u6cd5\uff5c\u4e8b\u4f8b\u3084\u6ce8\u610f\u70b9\u307e\u3067\u89e3\u8aac"},"content":{"rendered":"\r\n<p><strong>\u300c\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u8cc7\u7523\u306f\u5f15\u7d99\u304e\u3067\u304d\u308b\u306e\uff1f\u3069\u306e\u3088\u3046\u306b\u7d4c\u8cbb\u51e6\u7406\u3059\u3079\u304d\u304b\u5206\u304b\u3089\u306a\u3044\u300d<\/strong><strong><\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u300c\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306e\u8cc7\u7523\u5f15\u7d99\u304e\u306e\u65b9\u6cd5\u306f\uff1f\u6700\u9069\u306a\u65b9\u6cd5\u3092\u9078\u629e\u3057\u305f\u3044\u300d<\/strong><strong><\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u4f7f\u7528\u3057\u3066\u3044\u308b\u6a5f\u5668\u3084\u81ea\u52d5\u8eca\u3001\u30d1\u30bd\u30b3\u30f3\u306a\u3069\u306e\u8cc7\u7523\u3002\u6cd5\u4eba\u6210\u308a\u3092\u3057\u3066\u3082\u305d\u306e\u307e\u307e\u4f7f\u7528\u3067\u304d\u308b\u306e\u304b\u6c17\u306b\u306a\u308a\u307e\u3059\u3088\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068\u3001<strong>\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u73fe\u5728\u306e\u8cc7\u7523\u5f15\u304d\u7d99\u3050\u3053\u3068\u306f\u53ef\u80fd<\/strong>\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u51e6\u7406\u3092\u305b\u305a\u305d\u306e\u307e\u307e\u4f7f\u7528\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e0b\u8a18\u306e\u65b9\u6cd5\u304b\u3089\u9069\u5207\u306a\u3082\u306e\u3092\u9078\u629e\u3057\u3001\u5b9a\u3081\u3089\u308c\u305f\u65b9\u6cd5\u3067\u7d4c\u8cbb\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure 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class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u3010\u3053\u306e\u8a18\u4e8b\u3067\u5206\u304b\u308b\u3053\u3068\u3011<\/strong><strong><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306e\u8cc7\u7523\u5f15\u7d99\u304e\u306e\u65b9\u6cd5 <br \/>\u30fb\u8cc7\u7523\u3054\u3068\u306e\u5177\u4f53\u4f8b\u306a\u5f15\u7d99\u304e\u65b9\u6cd5 <br \/>\u30fb\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3068\u304d\u306e\u8cc7\u7523\u5f15\u304d\u7d99\u304e\u306e\u5177\u4f53\u4f8b <br \/>\u30fb\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3068\u304d\u306b\u5f15\u7d99\u304e\u3067\u304d\u306a\u3044\u8cc7\u7523\u306f\uff1f <br \/>\u30fb\u6cd5\u4eba\u6210\u308a\u3067\u8cc7\u7523\u3092\u5f15\u304d\u7d99\u3050\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/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\u6700\u5f8c\u307e\u3067\u8aad\u3081\u3070\u3001\u6240\u6709\u3057\u3066\u3044\u308b\u8cc7\u7523\u306b\u5fdc\u3058\u305f\u5f15\u7d99\u304e\u65b9\u6cd5\u304c\u7406\u89e3\u3067\u304d\u307e\u3059\u3002\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u8cc7\u7523\u5f15\u7d99\u304e\u3067\u5931\u6557\u3057\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u305c\u3072\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 style2b pink\">1.\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306e\u8cc7\u7523\u5f15\u7d99\u304e\u306e\u65b9\u6cd54\u3064<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"578\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-2-1024x578.png\" alt=\"\" class=\"wp-image-2949\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-2-1024x578.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-2-300x169.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-2-768x433.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-2.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u4e0d\u52d5\u7523\u3084\u81ea\u52d5\u8eca\u3001\u8a2d\u5099\u6a5f\u5668\u306a\u3069\u306e\u8cc7\u7523\u3092\u5f15\u304d\u7d9a\u304d\u4f7f\u7528\u3057\u305f\u3044\u5834\u5408\u306f\u300c\u8cc7\u7523\u5f15\u7d99\u304e\u300d\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u306a\u305c\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u3067\u3082\u7d99\u7d9a\u3057\u3066\u4f7f\u7528\u3067\u304d\u306a\u3044\u306e\uff1f\u300d\u3068\u611f\u3058\u305f\u65b9\u304c\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306f\u5225\u4eba\u683c\u306a\u306e\u3067\u3001\u540c\u3058\u4e8b\u696d\u3092\u3059\u308b\u3068\u3057\u3066\u3082\u5168\u304f\u5225\u3082\u306e\u3068\u3057\u3066\u8003\u3048\u308b<\/strong>\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3064\u307e\u308a\u3001\u3069\u306e\u3088\u3046\u306a\u8cc7\u7523\u3067\u3042\u3063\u3066\u3082\u3001\u7b2c\u4e09\u8005\u306b\u8cc7\u7523\u3092\u5f15\u304d\u7d99\u3050\u3088\u3046\u306b\u9069\u5207\u306a\u624b\u7d9a\u304d\u3092\u53d6\u308b\u3053\u3068\u304c\u57fa\u672c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8cc7\u7523\u5f15\u7d99\u304e\u306e\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u6b21\u306e4\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td colspan=\"2\"><strong>\u4e3b\u6d41\u3068\u306a\u3063\u3066\u3044\u308b\u8cc7\u7523\u5f15\u7d99\u304e\u306e\u65b9\u6cd5<\/strong><strong><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u2460<\/strong><strong>\u8b72\u6e21<\/strong><strong><\/strong><\/td>\r\n<td>\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306b\u8cc7\u7523\u3092\u58f2\u5374\u3059\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u2461<\/strong><strong>\u8cc3\u8cb8<\/strong><strong><\/strong><\/td>\r\n<td>\u500b\u4eba\u304c\u6240\u6709\u3059\u308b\u8cc7\u7523\u3092\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306b\u8cb8\u3057\u51fa\u3059<\/td>\r\n<\/tr>\r\n<tr>\r\n<td colspan=\"2\"><strong>\u3042\u307e\u308a\u4f7f\u7528\u3055\u308c\u3066\u3044\u306a\u3044\u8cc7\u7523\u5f15\u7d99\u304e\u306e\u65b9\u6cd5<\/strong><strong><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u2462<\/strong><strong>\u73fe\u7269\u51fa\u8cc7<\/strong><strong><\/strong><\/td>\r\n<td>\u8cc7\u7523\u3092\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u8cc7\u672c\u91d1\u306b\u5145\u3066\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u2463<\/strong><strong>\u8d08\u4e0e<\/strong><strong><\/strong><\/td>\r\n<td>\u500b\u4eba\u304c\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306b\u8d08\u4e0e\uff08\u7121\u511f\u3067\u8cc7\u7523\u3092\u3042\u3052\u308b\uff09\u3059\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3042\u306a\u305f\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u8cc7\u7523\u3092\u6700\u9069\u306a\u65b9\u6cd5\u3067\u5f15\u7d99\u3050\u305f\u3081\u306e\u524d\u63d0\u77e5\u8b58\u3068\u3057\u3066\u5fc5\u8981\u306a\u90e8\u5206\u306a\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">1-1.\u8cc7\u7523\u5f15\u7d99\u304e\u306e\u65b9\u6cd5\u306f\u300c\u8b72\u6e21\u300d\u3068\u300c\u8cc3\u8cb8\u300d\u304c\u4e00\u822c\u7684<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"409\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-3-1024x409.png\" alt=\"\" class=\"wp-image-2951\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-3-1024x409.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-3-300x120.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-3-768x306.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-3.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306e\u8cc7\u7523\u5f15\u7d99\u304e\u306e\u65b9\u6cd5\u306f<strong>\u300c\u8b72\u6e21\u300d\u3068\u300c\u8cc3\u8cb8\u300d\u304c\u4e00\u822c\u7684<\/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 colspan=\"2\"><strong>\u4e3b\u6d41\u3068\u306a\u3063\u3066\u3044\u308b\u8cc7\u7523\u5f15\u7d99\u304e\u306e\u65b9\u6cd5<\/strong><strong><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u2460<\/strong><strong>\u8b72\u6e21<\/strong><strong><\/strong><\/td>\r\n<td>\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306b\u8cc7\u7523\u3092\u58f2\u5374\u3059\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u2461<\/strong><strong>\u8cc3\u8cb8<\/strong><strong><\/strong><\/td>\r\n<td>\u500b\u4eba\u304c\u6240\u6709\u3059\u308b\u8cc7\u7523\u3092\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306b\u8cb8\u3057\u51fa\u3059<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u8b72\u6e21\u3068\u306f\u3001<strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u8cc7\u7523\u3092\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306b\u58f2\u5374\u3059\u308b<\/strong>\u3053\u3068\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4f7f\u7528\u3057\u3066\u3044\u305f\u81ea\u52d5\u8eca\u304c\u3042\u3063\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u308c\u3092\u7d99\u7d9a\u3057\u3066\u4f7f\u3044\u305f\u3044\u3068\u304d\u306b\u3001\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306b\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u300c\u8b72\u6e21\u300d\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8cc3\u8cb8\u3068\u306f\u3001<strong>\u500b\u4eba\u304c\u6240\u6709\u3059\u308b\u8cc7\u7523\u3092\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306b\u8cb8\u3057\u51fa\u3059<\/strong>\u3053\u3068\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u4e8b\u52d9\u6240\u3092\u6240\u6709\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u58f2\u5374\u3092\u3059\u308b\u306b\u306f\u624b\u9593\u3084\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3053\u3067\u3001\u6240\u6709\u8005\u3092\u500b\u4eba\u306b\u3057\u305f\u307e\u307e\u3001\u8a2d\u7acb\u3059\u308b\u6cd5\u4eba\u3068\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u7de0\u7d50\u3057\u307e\u3059\u3002\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306f\u6bce\u6708\u306e\u4e8b\u52d9\u6240\u8cc3\u501f\u6599\u3092\u500b\u4eba\u306b\u652f\u6255\u3044\u307e\u3059\u3002\u8b72\u6e21\u3068\u8cc3\u8cb8\u306f\u5f15\u7d99\u304e\u3057\u305f\u3044\u8cc7\u7523\u3084\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u3001\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8a73\u3057\u3044\u65b9\u6cd5\u306f\u300c<a href=\"#a1\">3.\u3010\u8b72\u6e21\u30fb\u8cc3\u8cb8\u3011\u8cc7\u7523\u3054\u3068\u306e\u5177\u4f53\u4f8b\u306a\u5f15\u7d99\u304e\u65b9\u6cd5<\/a>\u300d\u3067\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">1-2.\u300c\u73fe\u7269\u51fa\u8cc7\u300d\u300c\u8d08\u4e0e\u300d\u3068\u3044\u3046\u65b9\u6cd5\u3082\u3042\u308b\u304c\u3042\u307e\u308a\u63a8\u5968\u3055\u308c\u306a\u3044<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"419\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-4-1024x419.png\" alt=\"\" class=\"wp-image-2953\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-4-1024x419.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-4-300x123.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-4-768x314.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-4.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u8cc7\u7523\u5f15\u7d99\u304e\u306e\u65b9\u6cd5\u306f\u8b72\u6e21\u3068\u8cc3\u8cb8\u304c\u4e3b\u6d41\u3067\u3059\u304c\u3001\u305d\u306e\u4ed6\u306e\u9078\u629e\u80a2\u3068\u3057\u3066\u300c\u73fe\u7269\u51fa\u8cc7\u300d\u3068\u300c\u8d08\u4e0e\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td colspan=\"2\"><strong>\u3042\u307e\u308a\u4f7f\u7528\u3055\u308c\u3066\u3044\u306a\u3044\u8cc7\u7523\u5f15\u7d99\u304e\u306e\u65b9\u6cd5<\/strong><strong><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u2462<\/strong><strong>\u73fe\u7269\u51fa\u8cc7<\/strong><strong><\/strong><\/td>\r\n<td>\u8cc7\u7523\u3092\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u8cc7\u672c\u91d1\u306b\u5145\u3066\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u2463<\/strong><strong>\u8d08\u4e0e<\/strong><strong><\/strong><\/td>\r\n<td>\u500b\u4eba\u304c\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306b\u8d08\u4e0e\uff08\u7121\u511f\u3067\u8cc7\u7523\u3092\u3042\u3052\u308b\uff09\u3059\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u73fe\u7269\u51fa\u8cc7\u306f\u3001<strong>\u4fdd\u6709\u3057\u3066\u3044\u308b\u8cc7\u7523\u3092\u4f1a\u793e\u8a2d\u7acb\u6642\u306b\u5fc5\u8981\u306a\u8cc7\u672c\u91d1\u306b\u8cc7\u7523\u3092\u5145\u3066\u308b<\/strong>\u65b9\u6cd5\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u3001\u4e0d\u52d5\u7523\u81ea\u4f53\u3092\u8cc7\u672c\u91d1\u3068\u3057\u3066\u51fa\u8cc7\u3059\u308b\u3053\u3068\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u8cc7\u672c\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u73fe\u7269\u51fa\u8cc7\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u73fe\u91d1\u3068\u7d44\u307f\u5408\u308f\u305b\u8cc7\u672c\u91d1\u3092\u5897\u3084\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3060\u3057\u3001\u73fe\u7269\u51fa\u8cc7\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u624b\u7d9a\u304d\u304c\u8907\u96d1\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u539f\u5247\u3068\u3057\u3066\u88c1\u5224\u6240\u304c\u9078\u4efb\u3057\u305f\u691c\u67fb\u5f79\u306e\u8abf\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u8cc7\u7523\u306e\u4fa1\u984d\u7dcf\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u30fb\u58eb\u696d\u306e\u8aac\u660e\u3092\u53d7\u3051\u305f\u306a\u3069\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u7701\u7565\u3067\u304d\u308b\uff09<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u73fe\u7269\u51fa\u8cc7\u304c\u3067\u304d\u308b\u8cc7\u7523\u306f\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u4e0d\u52d5\u7523\u3084\u50b5\u5238\u3001\u8a2d\u5099\u6a5f\u5668\u306a\u3069\uff09<\/p>\r\n\r\n\r\n\r\n<p>\u57fa\u672c\u7684\u306b\u306f\u88c1\u5224\u6240\u304c\u9078\u4efb\u3057\u305f\u691c\u67fb\u5f79\u306e\u8abf\u67fb\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u6642\u9593\u3068\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u6cd5\u4eba\u6210\u308a\u304c\u9045\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u306e\u3067\u3001\u4e00\u822c\u7684\u306b\u306f\u3042\u307e\u308a\u6d3b\u7528\u3055\u308c\u3066\u3044\u306a\u3044\u65b9\u6cd5\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8d08\u4e0e\u306f\u3001<strong>\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306b\u500b\u4eba\u304c\u8cc7\u7523\u3092\u7121\u511f\u3067\u8b72\u308b<\/strong>\u65b9\u6cd5\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4f7f\u7528\u3057\u3066\u3044\u305f\u81ea\u52d5\u8eca\u3092\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306b\u7121\u511f\u3067\u8b72\u308b\u3053\u3068\u304c\u8d08\u4e0e\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8d08\u4e0e\u306f\u300c\u7121\u511f\u3067\u8b72\u308b\u300d\u305f\u3081\u3001\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u5074\u306b\u8cfc\u5165\u8cc7\u91d1\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u91d1\u92ad\u7684\u306a\u52d5\u304d\u306f\u306a\u304f\u3066\u3082\u8cc7\u7523\u3092\u6642\u4fa1\u3067\u8b72\u6e21\u3057\u305f\uff08\u307f\u306a\u3057\u8b72\u6e21\uff09\u3068\u8003\u3048\u308b\u305f\u3081\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u5074\u306b\u306f\u6240\u5f97\u7a0e\u304c\u3001\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u5074\u306b\u306f\u53d7\u8d08\u76ca\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5148\u307b\u3069\u306e\u4f8b\u3067\u8a00\u3046\u3068\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306f\u81ea\u52d5\u8eca\u306e\u8cfc\u5165\u8cbb\u3092\u6255\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6642\u4fa1\u76f8\u5f53\u306e\u53d7\u8d08\u76ca\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u81ea\u52d5\u8eca\u306e\u6642\u4fa1\u304c200\u4e07\u5186\u3060\u3063\u305f\u5834\u5408\u306f\u3001200\u4e07\u5186\u5206\u306e\u53d7\u8d08\u76ca\u304c\u3042\u3063\u305f\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u8d08\u4e0e\u3082\u4e00\u822c\u7684\u306b\u306f\u3001\u4f7f\u7528\u3057\u306a\u3044\u65b9\u6cd5\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">2.\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3068\u304d\u306b\u5f15\u7d99\u304e\u3067\u304d\u306a\u3044\u8cc7\u7523\u306f\uff1f<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"392\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-5-1024x392.png\" alt=\"\" class=\"wp-image-2954\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-5-1024x392.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-5-300x115.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-5-768x294.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-5.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u5b9f\u306f\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u305d\u306e\u307e\u307e\u5f15\u7d99\u304e\u3067\u304d\u306a\u3044\u8cc7\u7523\u304c\u3042\u308a\u307e\u3059\u3002\u4ee3\u8868\u7684\u306a\u3082\u306e\u3068\u3057\u3066\u306f\u3001\u4e0b\u8a18\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u5f15\u7d99\u304e\u3067\u304d\u306a\u3044\u8cc7\u7523<\/strong><strong><\/strong><\/td>\r\n<td><strong>\u6982\u8981<\/strong><strong><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u8cc3\u8cb8\u501f\u5951\u7d04\u3057\u3066\u3044\u308b\u3082\u306e<\/strong><strong><\/strong><\/td>\r\n<td>\u8cc3\u8cb8\u7269\u4ef6\u3084\u30ea\u30fc\u30b9\u6a5f\u5668\u306f\u8cc3\u8cb8\u5951\u7d04\u3092\u7de0\u7d50\u3057\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u8a31\u53ef\u7533\u8acb\u624b\u7d9a\u304d\u66f8\u985e<\/strong><strong><\/strong><\/td>\r\n<td>\u55b6\u696d\u8a31\u53ef\u306a\u3069\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u53d6\u5f97\u3057\u3066\u3044\u308b\u8a31\u53ef\u7533\u8acb\u306f\u6cd5\u4eba\u3068\u3057\u3066\u624b\u7d9a\u304d\u3057\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3068\u304f\u306b\u5fd8\u308c\u304c\u3061\u306a\u8cc7\u7523\u306f\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u3057\u3066\u3044\u308b\u3082\u306e\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u696d\u52d9\u3067\u4f7f\u7528\u3057\u3066\u3044\u308b\u30ea\u30fc\u30b9\u6a5f\u5668\u3084\u81ea\u52d5\u8eca\u3001\u7269\u4ef6\u306a\u3069\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u3057\u3066\u3044\u308b\u3082\u306e\u306f\u3001\u518d\u5ea6\u5951\u7d04\u3092\u7de0\u7d50\u3057\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3068\u304f\u306b\u3001\u7269\u4ef6\u3067\u306f\u6cd5\u4eba\u5229\u7528\u3067\u6761\u4ef6\u3084\u8cc3\u6599\u304c\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"a1\">3.\u3010\u8b72\u6e21\u30fb\u8cc3\u8cb8\u3011\u8cc7\u7523\u3054\u3068\u306e\u5177\u4f53\u4f8b\u306a\u5f15\u7d99\u304e\u65b9\u6cd5<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-6-1024x683.png\" alt=\"\" class=\"wp-image-2957\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-6-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-6-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-6-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-6-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-6-670x446.png 670w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-6.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306e\u8cc7\u7523\u5f15\u7d99\u304e\u306e\u65b9\u6cd5\u304c\u5206\u304b\u3063\u305f\u3068\u3053\u308d\u3067\u3001\u5b9f\u969b\u306e\u8cc7\u7523\u3092\u3069\u306e\u3088\u3046\u306b\u5f15\u7d99\u304e\u3059\u308b\u306e\u304b\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u3053\u3067\u306f\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u6271\u3046\u3053\u3068\u304c\u591a\u30443\u3064\u306e\u8cc7\u7523\u3068\u8ca0\u50b5\u306b\u7126\u70b9\u3092\u3042\u3066\u3066\u3001\u4e00\u822c\u7684\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u65b9\u6cd5\u3067\u8cc7\u7523\u5f15\u7d99\u304e\u304c\u691c\u8a0e\u3067\u304d\u308b\u306e\u304b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td colspan=\"2\"><strong>\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u8cc7\u7523\u5f15\u7d99\u304e\u3092\u3059\u308b4\u3064\u306e\u65b9\u6cd5<\/strong><strong><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u68da\u5378\u8cc7\u7523<\/strong><strong><\/strong><\/td>\r\n<td>\u8b72\u6e21\u304c\u4e00\u822c\u7684<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523<\/strong><strong><\/strong><\/td>\r\n<td>\u8b72\u6e21\u304c\u4e00\u822c\u7684\uff08\u8cc7\u7523\u306b\u3088\u3063\u3066\u306f\u8cc3\u8cb8\u3082\u691c\u8a0e\u53ef\u80fd\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u4e0d\u52d5\u7523<\/strong><strong><\/strong><\/td>\r\n<td>\u8b72\u6e21\u30fb\u8cc3\u8cb8\u304c\u4e00\u822c\u7684<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u8ca0\u50b5<\/strong><strong><\/strong><\/td>\r\n<td>\u2460\u8ca0\u50b5\u306e\u5f15\u7d99\u304e\u3092\u3057\u306a\u3044 \u2461\u6cd5\u4eba\u6210\u308a\u3059\u308b\u4f1a\u793e\u3067\u501f\u5165\u3092\u3057\u3066\u8fd4\u6e08\u3059\u308b \u2462\u50b5\u52d9\u5f15\u53d7\u3092\u3059\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3-1.\u68da\u5378\u8cc7\u7523<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"397\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-7-1024x397.png\" alt=\"\" class=\"wp-image-2958\" style=\"width: 840px; height: 325px;\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-7-1024x397.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-7-300x116.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-7-768x298.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-7.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u68da\u5378\u8cc7\u7523\u3068\u306f\u3001<strong>\u55b6\u696d\u3084\u8ca9\u58f2\u3092\u76ee\u7684\u3068\u3057\u3066\u4fdd\u7ba1\u3057\u3066\u3044\u308b\u8cc7\u7523\u3084\u539f\u6750\u6599<\/strong>\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u8ca9\u58f2\u4e88\u5b9a\u306e\u5546\u54c1\u5728\u5eab<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u5546\u54c1\u3092\u88fd\u9020\u305f\u3081\u306e\u539f\u6750\u6599<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u55b6\u696d\u6d3b\u7528\u3092\u884c\u3046\u305f\u3081\u306e\u4e8b\u52d9\u7528\u54c1<\/p>\r\n\r\n\r\n\r\n<p>\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u68da\u5378\u8cc7\u7523\u306f<strong>\u539f\u5247\u300c\u8b72\u6e21\u300d\u3067\u8cc7\u7523\u5f15\u7d99\u304e<\/strong>\u3092\u3057\u307e\u3059\u3002\u8b72\u6e21\u6642\u306e\u4fa1\u683c\u306f\u3001\u901a\u5e38\u306e\u53d6\u5f15\u4fa1\u683c\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u4f8b\u3048\u3070\u30015,000\u5186\u3067\u8ca9\u58f2\u3059\u308b\u4e88\u5b9a\u306e\u5546\u54c1\u3067\u3042\u308c\u3070\u30015,000\u5186\u3067\u8b72\u6e21\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3060\u3057\u3001\u578b\u843d\u3061\u3084\u7834\u640d\u306a\u3069\u3067\u901a\u5e38\u4fa1\u683c\u3067\u306e\u51e6\u5206\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u51e6\u5206\u53ef\u80fd\u306a\u6642\u4fa1\u3067\u8b72\u6e21\u3092\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u306e\u3068\u304d\u306f\u901a\u5e38\u306e\u8ca9\u58f2\u4fa1\u984d\u306e70\uff05\u4ee5\u4e0a\u3067\u5f15\u7d99\u3050\u30eb\u30fc\u30eb\u304c\u3042\u308b\u306e\u3067\u3001\u30eb\u30fc\u30eb\u5185\u3067\u6642\u4fa1\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u901a\u5e38\u53d6\u5f15\u4fa1\u683c\u304c5,000\u5186\u306e\u5546\u54c1\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u300170\uff05\u306b\u8a72\u5f53\u3059\u308b3,500\u5186\u4ee5\u4e0a\u3067\u6642\u4fa1\u3092\u8a2d\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><a><\/a>3-1-1.\u7d4c\u8cbb\u51e6\u7406\u306e\u65b9\u6cd5<\/h3>\r\n\r\n\r\n\r\n<p>\u68da\u5378\u8cc7\u7523\u306e\u8cc7\u7523\u5f15\u7d99\u304e\u3092\u3057\u305f\u5834\u5408\u306f\u3001<strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u5074\u306f\u58f2\u4e0a\u3052\uff08\u4e8b\u696d\u6240\u5f97\uff09\u3068\u3057\u3066\u8a08\u4e0a<\/strong>\u3057\u307e\u3059\u3002\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u5074\u306f\u3001<strong>\u4ed5\u5165\u308c\u3068\u3057\u3066\u8a08\u4e0a<\/strong>\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u6cd5\u4eba\u6210\u308a\u3057\u305f\u3070\u304b\u308a\u3067\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4ed5\u5165\u308c\u5206\u3092\u672a\u6255\u91d1\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u3082\u3067\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><strong>\u7d4c\u8cbb\u51e6\u7406\u3092\u3059\u308b\u4eba<\/strong><strong><\/strong><\/td>\r\n<td><strong>\u7d4c\u8cbb\u51e6\u7406\u306e\u65b9\u6cd5<\/strong><strong><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u500b\u4eba\u4e8b\u696d\u4e3b<\/strong><strong><\/strong><\/td>\r\n<td>\u58f2\u4e0a\u3052\u3068\u3057\u3066\u51e6\u7406<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u5074<\/strong><strong><\/strong><\/td>\r\n<td>\u4ed5\u5165\u308c\u3082\u3057\u304f\u306f\u672a\u6255\u91d1\u3068\u3057\u3066\u51e6\u7406<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u300160,000\u5186\u5206\u306e\u5546\u54c1\u5728\u5eab\u3092\u8cc7\u7523\u5f15\u7d99\u304e\u3059\u308b\u3068\u304d\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u305d\u308c\u305e\u308c\u58f2\u4e0a\u3052\u3068\u4ed5\u5165\u308c\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\uff1a\u58f2\u4e0a\u9ad8<\/strong><strong><\/strong><\/td>\r\n<td><strong>\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\uff1a\u4ed5\u5165\u9ad8<\/strong><strong><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>60,000\u5186<\/td>\r\n<td>60,000\u5186<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u8a18\u5e33\u65b9\u6cd5\u306e\u4f8b\uff1a\u500b\u4eba\u4e8b\u696d\u4e3b\u5074<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u501f\u65b9<\/strong><strong><\/strong><\/td>\r\n<td><strong>\u91d1\u984d<\/strong><strong><\/strong><\/td>\r\n<td><strong>\u8cb8\u65b9<\/strong><strong><\/strong><\/td>\r\n<td><strong>\u91d1\u984d<\/strong><strong><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u73fe\u91d1<\/td>\r\n<td>60,000<\/td>\r\n<td>\u58f2\u4e0a\u9ad8<\/td>\r\n<td>60,000<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u8a18\u5e33\u65b9\u6cd5\u306e\u4f8b\uff1a\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u4f1a\u793e\u5074<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u501f\u65b9<\/strong><strong><\/strong><\/td>\r\n<td><strong>\u91d1\u984d<\/strong><strong><\/strong><\/td>\r\n<td><strong>\u8cb8\u65b9<\/strong><strong><\/strong><\/td>\r\n<td><strong>\u91d1\u984d<\/strong><strong><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u4ed5\u5165\u9ad8<\/td>\r\n<td>60,000<\/td>\r\n<td>\u73fe\u91d1<\/td>\r\n<td>60,000<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u5074\u306e\u58f2\u4e0a\u3052\u306f\u4e8b\u696d\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u306b\u95a2\u9023\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u68da\u5378\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u904e\u304e\u308b\u3068\u3001\u4e8b\u696d\u6240\u5f97\u304c\u4e0a\u304c\u308b\u8981\u56e0\u306b\u306a\u308b\u306e\u3067\u30d0\u30e9\u30f3\u30b9\u3092\u898b\u306a\u304c\u3089\u884c\u3046\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3-2.\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"394\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-8-1024x394.png\" alt=\"\" class=\"wp-image-2959\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-8-1024x394.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-8-300x115.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-8-768x295.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-8.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u73fe\u5728\u3001\u6e1b\u4fa1\u511f\u5374\u3057\u3066\u3044\u308b\u8cc7\u7523\u306f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002\u4e00\u4f8b\u3068\u3057\u3066\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u8cc7\u7523\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u81ea\u52d5\u8eca<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u696d\u52d9\u6a5f\u5668<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u30d1\u30bd\u30b3\u30f3\u306a\u3069\u306e\u9ad8\u984d\u306a\u4e8b\u52d9\u7528\u54c1<\/p>\r\n\r\n\r\n\r\n<p>\u203b\u4e0a\u8a18\u306e\u8cc7\u7523\u306f\u6e1b\u4fa1\u511f\u5374\u3068\u3057\u3066\u51e6\u7406\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u524d\u63d0\u3067\u3059<\/p>\r\n\r\n\r\n\r\n<p>\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u3001<strong>\u57fa\u672c\u7684\u306b\u306f\u6642\u4fa1\u3067\u8b72\u6e21<\/strong>\u3057\u307e\u3059\u3002\u6642\u4fa1\u304c\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u7c3f\u4fa1\u3067\u306e\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u6642\u4fa1<\/strong><strong><\/strong><\/td>\r\n<td>\u8cfc\u5165\u6642\u306e\u4fa1\u683c\u3067\u306f\u306a\u304f\u8b72\u6e21\u3059\u308b\u6642\u70b9\u3067\u306e\u8a55\u4fa1\u3092\u793a\u3057\u305f\u91d1\u984d<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u7c3f\u4fa1<\/strong><strong><\/strong><\/td>\r\n<td>\u6e1b\u4fa1\u511f\u5374\u671f\u9593\u306e\u6b8b\u5b58\u671f\u9593\u306b\u5fdc\u3058\u3066\u8a55\u4fa1\u3092\u793a\u3057\u305f\u4fa1\u683c<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u81ea\u52d5\u8eca\u3084\u8a2d\u5099\u306a\u3069\u9ad8\u984d\u306a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8cc3\u8cb8\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\"><a><\/a>3-2-1.\u7d4c\u8cbb\u51e6\u7406\u306e\u65b9\u6cd5<\/h4>\r\n\r\n\r\n\r\n<p>\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8cc7\u7523\u5f15\u7d99\u304e\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u5074\u306f\u57fa\u672c\u7684\u306b<strong>\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u8a08\u4e0a<\/strong>\u3057\u307e\u3059\u3002\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u5074\u3067\u306f\u3001\u4e2d\u53e4\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u3053\u3068\u306b\u306a\u308a<strong>\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a<\/strong>\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u7d4c\u8cbb\u51e6\u7406\u3092\u3059\u308b\u4eba<\/strong><strong><\/strong><\/td>\r\n<td><strong>\u7d4c\u8cbb\u51e6\u7406\u306e\u65b9\u6cd5<\/strong><strong><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u500b\u4eba\u4e8b\u696d\u4e3b<\/strong><strong><\/strong><\/td>\r\n<td>\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u8a08\u4e0a<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u5074<\/strong><strong><\/strong><\/td>\r\n<td>\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u3001\u73fe\u5728\u306e\u696d\u52d9\u3067\u4f7f\u7528\u3057\u3066\u304a\u308a\u6e1b\u4fa1\u511f\u5374\u671f\u9593\u304c\u6b8b\u3063\u3066\u3044\u308b\u8a2d\u5099\u6a5f\u5668\uff08\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u767b\u9332\u6e08\uff09\u306e\u6642\u4fa1\u304c\u3001120\u4e07\u5186\u3060\u3063\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\uff1a\u8b72\u6e21\u6240\u5f97<\/strong><strong><\/strong><\/td>\r\n<td><strong>\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\uff1a\u56fa\u5b9a\u8cc7\u7523<\/strong><strong><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>120\u4e07\u5186<\/td>\r\n<td>120\u4e07\u5186<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3068\u304d\u306b\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u6642\u4ee3\u306e\u672a\u511f\u5374\u5e74\u6570\u304c\u5f15\u7d99\u304c\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e2d\u53e4\u306e\u8cc7\u7523\u3068\u3057\u3066\u3001\u9069\u5207\u306a\u8010\u7528\u5e74\u6570\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3-3.\u4e0d\u52d5\u7523<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"396\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-9-1024x396.png\" alt=\"\" class=\"wp-image-2960\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-9-1024x396.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-9-300x116.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-9-768x297.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-9.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u4e0d\u52d5\u7523\u306e\u8cc7\u7523\u3092\u5f15\u7d99\u304e\u3059\u308b\u5834\u5408\u306f\u3001<strong>\u8b72\u6e21\u307e\u305f\u306f\u8cc3\u8cb8\u304c\u4e00\u822c\u7684<\/strong>\u3067\u3059\u3002\u53cc\u65b9\u306e\u5927\u304d\u306a\u9055\u3044\u306f\u3001\u6240\u6709\u8005\u3067\u3059\u3002\u8b72\u6e21\u306e\u5834\u5408\u306f\u571f\u5730\u3084\u5efa\u7269\u3092\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306b\u58f2\u5374\u3059\u308b\u305f\u3081\u3001\u6240\u6709\u6a29\u304c\u4f1a\u793e\u3078\u3068\u79fb\u884c\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8cc3\u8cb8\u306e\u5834\u5408\u306f\u3001\u500b\u4eba\u304c\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306b\u8cb8\u3057\u51fa\u3059\u5f62\u306a\u306e\u3067\u6240\u6709\u6a29\u306f\u500b\u4eba\u306e\u307e\u307e\u3067\u3059\u3002\u4e0d\u52d5\u7523\u306e\u6240\u6709\u6a29\u5909\u66f4\u306f\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u30b3\u30b9\u30c8\u3068\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306e\u8cbb\u7528\u3084\u624b\u9593\u3092\u7701\u304d\u305f\u3044\u5834\u5408\u306f\u307e\u305a\u306f\u8cc3\u8cb8\u3092\u3057\u3066\u3001\u5c06\u6765\u7684\u306b\u8b72\u6e21\u3059\u308b\u3053\u3068\u3082\u691c\u8a0e\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\"><a><\/a>3-3-1.\u7d4c\u8cbb\u51e6\u7406\u306e\u65b9\u6cd5<\/h4>\r\n\r\n\r\n\r\n<p>\u4e0d\u52d5\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306f\u3001<strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u5074\u306f\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u8a08\u4e0a<\/strong>\u3057\u307e\u3059\u3002<strong>\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u5074\u306f\u56fa\u5b9a\u8cc7\u7523<\/strong>\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u7d4c\u8cbb\u51e6\u7406\u3092\u3059\u308b\u4eba<\/strong><strong><\/strong><\/td>\r\n<td><strong>\u7d4c\u8cbb\u51e6\u7406\u306e\u65b9\u6cd5<\/strong><strong><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u500b\u4eba\u4e8b\u696d\u4e3b<\/strong><strong><\/strong><\/td>\r\n<td>\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u8a08\u4e0a<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u5074<\/strong><strong><\/strong><\/td>\r\n<td>\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u3001\u8a55\u4fa1\u984d1,000\u4e07\u5186\u306e\u571f\u5730\u3092\u8b72\u6e21\u3059\u308b\u5834\u5408\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u5074\u306f1,000\u4e07\u5186\u306e\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306f\u30011,000\u4e07\u5186\u306e\u56fa\u5b9a\u8cc7\u7523\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u540c\u69d8\u306b\u4e0d\u52d5\u7523\u306e\u8010\u7528\u5e74\u6570\u306f\u518d\u8a2d\u5b9a\u3092\u3057\u3066\u3001\u5b9a\u3081\u3089\u308c\u305f\u671f\u9593\u3067\u6e1b\u4fa1\u511f\u5374\u3092\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\uff1a\u8b72\u6e21\u6240\u5f97<\/strong><strong><\/strong><\/td>\r\n<td><strong>\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\uff1a\u56fa\u5b9a\u8cc7\u7523<\/strong><strong><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>1,000\u4e07\u5186<\/td>\r\n<td>1,000\u4e07\u5186<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u4e0d\u52d5\u7523\u306e\u8cc3\u8cb8\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306f\u8cc3\u6599\u3084\u652f\u6255\u3044\u65b9\u6cd5\u3001\u5951\u7d04\u671f\u9593\u306a\u3069\u3092\u660e\u78ba\u306b\u6c7a\u3081\u3066\u3001<strong>\u500b\u4eba\u3068\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306e\u9593\u3067\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u7de0\u7d50<\/strong>\u3057\u307e\u3059\u3002\u5951\u7d04\u5f8c\u306f\u3001\u4f1a\u793e\u304c\u500b\u4eba\u306b\u8cc3\u6599\u3092\u652f\u6255\u3046\u5f62\u3067\u4e0d\u52d5\u7523\u3092\u7dad\u6301\u3057\u307e\u3059\u3002\u8cc3\u6599\u3092\u4f1a\u793e\u306e\u4ee3\u8868\u8005\u500b\u4eba\u304c\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3-4.\u8ca0\u50b5<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"396\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-10-1024x396.png\" alt=\"\" class=\"wp-image-2961\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-10-1024x396.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-10-300x116.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-10-768x297.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-10.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u306f\u3053\u3053\u307e\u3067\u3054\u7d39\u4ecb\u3057\u305f\u8cc7\u7523\u3068\u4f75\u305b\u3066\u3001\u8ca0\u50b5\u306e\u5f15\u7d99\u304e\u306b\u60a9\u3080\u65b9\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002\u8ca0\u50b5\u3068\u306f\u8cb7\u639b\u91d1\u3084\u501f\u5165\u91d1\u306a\u3069\u3001\u8fd4\u6e08\u306e\u5fc5\u8981\u304c\u3042\u308b\u8ca1\u7523\u306e\u3053\u3068\u3067\u3059\u3002\u8ca0\u50b5\u306f\u8cc7\u7523\u3068\u540c\u3058\u3088\u3046\u306a\u65b9\u6cd5\u3067\u5f15\u7d99\u304e\u306f\u3067\u304d\u306a\u3044\u306e\u3067\u3001\u8ca0\u50b5\u306b\u7279\u5316\u3057\u305f\u65b9\u6cd5\u3067\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">3-4-1.\u7d4c\u8cbb\u51e6\u7406\u306e\u65b9\u6cd5<\/h4>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u8ca0\u50b5\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u6b21\u306e3\u3064\u306e\u65b9\u6cd5\u304c\u691c\u8a0e\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h5 class=\"wp-block-heading\"><a><\/a>\u2460\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u4f1a\u793e\u306b\u5f15\u7d99\u304e\u3092\u3057\u306a\u3044<\/h5>\r\n\r\n\r\n\r\n<p>\u501f\u5165\u91d1\u3084\u8cb7\u639b\u91d1\u3092\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u9593\u306b\u3001\u8fd4\u6e08\u3057\u3066\u3057\u307e\u3046\u65b9\u6cd5\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u68da\u5378\u8cc7\u7523\u3084\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u624b\u5143\u306b\u73fe\u9810\u91d1\u3092\u7528\u610f\u3067\u304d\u308c\u3070\u3001\u307e\u3068\u3081\u3066\u8fd4\u6e08\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h5 class=\"wp-block-heading\"><a><\/a>\u2461\u6cd5\u4eba\u6210\u308a\u3059\u308b\u4f1a\u793e\u3067\u501f\u5165\u3092\u3057\u3066\u8fd4\u6e08\u3059\u308b<\/h5>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u4f1a\u793e\u3067\u878d\u8cc7\u3092\u53d7\u3051\u3066\u3001\u500b\u4eba\u306b\u8cb8\u4ed8\u3092\u884c\u3044\u8fd4\u6e08\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3070\u304b\u308a\u306e\u4f1a\u793e\u306f\u5b9f\u7e3e\u304c\u5c11\u306a\u304f\u5b9f\u8cea\u7684\u306b\u306f\u878d\u8cc7\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081\u3001\u5b9f\u73fe\u306e\u96e3\u3057\u3044\u65b9\u6cd5\u3067\u306f\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h5 class=\"wp-block-heading\"><a><\/a>\u2462\u50b5\u52d9\u5f15\u53d7\u3092\u884c\u3046<\/h5>\r\n\r\n\r\n\r\n<p>\u50b5\u52d9\u5f15\u53d7\u3068\u306f\u3001\u501f\u5165\u3092\u3057\u3066\u3044\u308b\u91d1\u878d\u6a5f\u95a2\u3084\u516c\u5eab\u306b\u76f8\u8ac7\u3092\u3057\u306a\u304c\u3089\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u501f\u5165\u91d1\u3092\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306b\u5f15\u7d99\u3050\u65b9\u6cd5\u3067\u3059\u3002\u3053\u306e\u65b9\u6cd5\u306f\u501f\u5165\u3092\u3057\u3066\u3044\u308b\u91d1\u878d\u6a5f\u95a2\u306e\u540c\u610f\u306a\u3069\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u5834\u5408\u306f\u50b5\u52d9\u3082\u81ea\u52d5\u7684\u306b\u5f15\u7d99\u304e\u3067\u304d\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u4e00\u5b9a\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002\u50b5\u52d9\u5f15\u53d7\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<p><a>\u300c\u6cd5\u4eba\u6210\u308a\u3000\u50b5\u52d9\u5f15\u53d7\u300d<\/a><\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">4.\u3010\u30b7\u30c1\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u5225\u3011\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3068\u304d\u306e\u8cc7\u7523\u5f15\u304d\u7d99\u304e\u306e\u5177\u4f53\u4f8b<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"501\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-11-1024x501.png\" alt=\"\" class=\"wp-image-2963\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-11-1024x501.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-11-300x147.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-11-768x376.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-11.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u3053\u3067\u306f\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u591a\u3044\u8cc7\u7523\u5f15\u7d99\u304e\u306e\u5177\u4f53\u4f8b\u306a\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5177\u4f53\u4f8b\u306a\u30b7\u30c1\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u3092\u8e0f\u307e\u3048\u3066\u3069\u306e\u3088\u3046\u306a\u8cc7\u7523\u5f15\u7d99\u304e\u304c\u691c\u8a0e\u3067\u304d\u308b\u306e\u304b\u307e\u3068\u3081\u3066\u3044\u308b\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u203b\u3053\u3053\u3067\u3054\u7d39\u4ecb\u3059\u308b\u306e\u306f\u3042\u304f\u307e\u3067\u3082\u4e00\u4f8b\u3067\u3059\u3002\u8cc7\u7523\u5f15\u7d99\u304e\u306f\u69d8\u3005\u306a\u65b9\u6cd5\u304c\u691c\u8a0e\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u4e00\u3064\u306e\u65b9\u6cd5\u3068\u3057\u3066\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-1.\u3010\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3011\u81ea\u52d5\u8eca\u3092\u5f15\u304d\u7d99\u3050\u5834\u5408<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u3010\u72b6\u6cc1\u3011<\/strong><br \/>\u00a0<br \/>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u884c\u3063\u3066\u3044\u305f\u4e8b\u696d\u3067\u30013\u5e74\u9593\u30c8\u30e9\u30c3\u30af\u3092\u4f7f\u7528\u3057\u3066\u3044\u307e\u3057\u305f\uff08\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\uff1a4\u5e74\uff09\u3002\u3053\u306e\u30c8\u30e9\u30c3\u30af\u3092\u6cd5\u4eba\u6210\u308a\u3059\u308b\u4f1a\u793e\u306b\u8cc7\u7523\u3068\u3057\u3066\u5f15\u7d99\u304e\u3057\u305f\u3044\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u30c8\u30e9\u30c3\u30af\u306f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001<strong>\u57fa\u672c\u7684\u306b\u306f\u8b72\u6e21\u3067\u8cc7\u7523\u5f15\u7d99\u304e<\/strong>\u3092\u3057\u307e\u3059\u3002\u4eca\u56de\u306f\u4e00\u4f8b\u3068\u3057\u3066\u4e2d\u53e4\u8eca\u67fb\u5b9a\u984d\u3092\u53c2\u8003\u306b\u6642\u4fa1\u3092\u7b97\u51fa\u3057\u305f\u3068\u3053\u308d\u300180\u4e07\u5186\u3067\u3057\u305f\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u5074\u306f\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306b\u30c8\u30e9\u30c3\u30af\u309280\u4e07\u5186\u3067\u58f2\u5374\u3057\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u5074\u306f\u3001\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\uff1a\u8b72\u6e21\u6240\u5f97<\/strong><strong><\/strong><\/td>\r\n<td><strong>\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\uff1a\u56fa\u5b9a\u8cc7\u7523<\/strong><strong><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>80\u4e07\u5186<\/td>\r\n<td>80\u4e07\u5186<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u5074\u306f\u3001\u4e2d\u53e4\u8cc7\u7523\u3068\u3057\u306680\u4e07\u5186\u3067\u30c8\u30e9\u30c3\u30af\u3092\u8cb7\u3044\u53d6\u308a\u3057\u307e\u3057\u305f\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u3068\u304d\u306e\u511f\u5374\u5e74\u6570\u306f\u5f15\u7d99\u304e\u305b\u305a\u3001\u65b0\u305f\u306b\u8a2d\u5b9a\u3057\u307e\u3059\u3002\u3061\u306a\u307f\u306b\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u3068\u3057\u3066\u5b9a\u984d\u6cd5\uff08\u8010\u7528\u5e74\u6570\u306e\u9593\u3001\u6bce\u671f\u5747\u7b49\u984d\u3092\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\uff09\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306f\u3001\u4e8b\u524d\u306b\u6240\u8f44\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-2.\u3010\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3011\u30d1\u30bd\u30b3\u30f3\u3092\u5f15\u304d\u7d99\u3050\u5834\u5408<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u3010\u72b6\u6cc1\u3011<\/strong><br \/>\u00a0<br \/>15\u4e07\u5186\u3067\u8cfc\u5165\u3057\u305f\u30d1\u30bd\u30b3\u30f3\u3092\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u3002\u511f\u5374\u671f\u9593\u304c\u3042\u30681\u5e74\u6b8b\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u30d1\u30bd\u30b3\u30f3\u3092\u6cd5\u4eba\u6210\u308a\u3059\u308b\u4f1a\u793e\u306b\u5f15\u7d99\u304e\u3057\u305f\u3044\u3067\u3059\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u306f\u300110\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80\u306e\u56fa\u5b9a\u8cc7\u7523\u3092\u5bfe\u8c61\u306b3\u5e74\u3067\u5747\u7b49\u511f\u5374\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u3053\u306e\u30b1\u30fc\u30b9\u306f\u3001\u901a\u5e38\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u6271\u3044\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u72b6\u6cc1\u3068\u3057\u3066\u306f\u6e1b\u4fa1\u511f\u5374\u671f\u9593\u304c\u5f8c1\u5e74\u6b8b\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u5206\u306f<strong>\u5ec3\u696d\u3059\u308b\u5e74\u306e\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u8a08\u4e0a<\/strong>\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3064\u307e\u308a\u3001\u5ec3\u696d\u3059\u308b\u5e74\u306f1\u5e74\u5206\u306e5\u4e07\u5186\u3092\u4e8b\u696d\u6240\u5f97\u306e\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3057\u307e\u3059\u3002\u305d\u306e\u3046\u3048\u3067\u3001\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306b\u5f15\u7d99\u3044\u3060\u30d1\u30bd\u30b3\u30f3\u306f\u3001\u4e2d\u53e4\u306e\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u6642\u4fa1\u3092\u7b97\u51fa\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\uff1a\u6e1b\u4fa1\u511f\u5374\u8cbb<\/strong><\/td>\r\n<td><strong>\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\uff1a\u6d88\u8017\u54c1\u8cbb<\/strong><strong><\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>5\u4e07\u5186<\/td>\r\n<td>8\u4e07\u5186<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u5834\u5408\u306f\u5143\u306e\u91d1\u984d\u304c\u4f4e\u304f\u3001\u6642\u4fa1\u3092\u7b97\u51fa\u3059\u308b\u3068\u56fa\u5b9a\u8cc7\u7523\u306b\u542b\u307e\u308c\u3066\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u3053\u306e\u30d1\u30bd\u30b3\u30f3\u306e\u6642\u4fa1\u304c8\u4e07\u5186\u3060\u3063\u305f\u5834\u5408\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u3067\u306f\u306a\u304f\u901a\u5e38\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-3.\u3010\u50b5\u52d9\u3011\u58f2\u639b\u91d1\u3092\u5f15\u304d\u7d99\u3050\u5834\u5408<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u3010\u72b6\u6cc1\u3011<\/strong><br \/>\u00a0<br \/>\u73fe\u5728\u300150\u4e07\u5186\u307b\u3069\u306e\u58f2\u639b\u91d1\u304c\u3042\u308a\u307e\u3059\u3002\u58f2\u639b\u91d1\u306f\u3053\u306e\u307e\u307e\u6cd5\u4eba\u6210\u308a\u3059\u308b\u4f1a\u793e\u306b\u5f15\u7d99\u3052\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u58f2\u639b\u91d1\u306f\u3001<strong>\u6642\u4fa1\uff08\u50b5\u6a29\u984d\u304b\u3089\u56de\u53ce\u4e0d\u80fd\u91d1\u984d\u3092\u5f15\u3044\u305f\u91d1\u984d\uff09\u3067\u5f15\u7d99\u304e\u304c\u53ef\u80fd<\/strong>\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u73fe\u572850\u4e07\u5186\u50b5\u5238\u304c\u3042\u308b\u5834\u5408\u306f\u300150\u4e07\u5186\u3067\u305d\u306e\u307e\u307e\u50b5\u5238\u8b72\u6e21\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3060\u3057\u3001\u624b\u7d9a\u304d\u304c\u8907\u96d1\u3067\u3042\u308b\u3053\u3068\u3001\u50b5\u6a29\u8005\u306e\u540c\u610f\u304c\u5fc5\u8981\u306a\u3069\u306e\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u50b5\u52d9\u8b72\u6e21\u306b\u306f\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u306a\u304f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u308b\u3046\u3061\u306b\u58f2\u639b\u91d1\u306e\u56de\u53ce\u3092\u884c\u3046\u307b\u3046\u304c\u8ce2\u660e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">5.\u6cd5\u4eba\u6210\u308a\u3067\u8cc7\u7523\u3092\u5f15\u304d\u7d99\u3050\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"636\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-12-1024x636.png\" alt=\"\" class=\"wp-image-2965\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-12-1024x636.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-12-300x186.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-12-768x477.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-12-404x250.png 404w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-12.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u8cc7\u7523\u3092\u5f15\u304d\u7d99\u3050\u969b\u306b\u306f\u3001\u77e5\u3063\u3066\u304a\u304d\u305f\u30443\u3064\u306e\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u3068\u306b\u304b\u304f\u8cc7\u7523\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u3060\u3051\u306b\u6ce8\u529b\u3059\u308b\u3068\u601d\u308f\u306c\u5931\u6557\u3092\u62db\u304f\u3053\u3068\u304c\u3042\u308b\u306e\u3067\u3001\u4e8b\u524d\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-1.\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308b<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"390\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-13-1024x390.png\" alt=\"\" class=\"wp-image-2966\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-13-1024x390.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-13-300x114.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-13-768x292.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-13.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c<strong>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u6d88\u8cbb\u7a0e<\/strong>\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u6761\u4ef6\u3068\u3057\u3066\u306f\u3001\u6b21\u306e3\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u2460\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u3092\u3057\u3066\u3044\u308b<\/p>\r\n\r\n\r\n\r\n<p>\u2461\u524d\u3005\u5e74\uff08\u57fa\u6e96\u671f\u9593\uff09\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b<\/p>\r\n\r\n\r\n\r\n<p>\u2462\u524d\u5e74\u306e1\u67081\u65e5\uff5e6\u670830\u65e5\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u3001\u53ca\u3073\u7d66\u4e0e\u652f\u6255\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b<\/p>\r\n\r\n\r\n\r\n<p>\u4e0a\u8a18\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308a\u3001\u6d88\u8cbb\u7a0e\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u8cc7\u7523\u306e\u8b72\u6e21\u306f\u300c\u4e8b\u696d\u6240\u5f97\u300d\u307e\u305f\u306f\u300c\u8b72\u6e21\u6240\u5f97\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\uff08\u571f\u5730\u3084\u501f\u5730\u6a29\u306a\u3069\u306e\u975e\u8ab2\u7a0e\u5bfe\u8c61\u3092\u9664\u304f\uff09\u3002\u8b72\u6e21\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u3068\u652f\u6255\u3046\u6d88\u8cbb\u7a0e\u984d\u306b\u5f71\u97ff\u304c\u51fa\u308b\u305f\u3081\u3001\u5ff5\u982d\u306b\u7f6e\u3044\u3066\u8b72\u6e21\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-2.\u5f15\u304d\u7d99\u304e\u304c\u5fc5\u8981\u306a\u8cc7\u7523\u3092\u691c\u8a0e\u3059\u308b<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"396\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-14-1024x396.png\" alt=\"\" class=\"wp-image-2967\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-14-1024x396.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-14-300x116.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-14-768x297.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-14.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u696d\u52d9\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u4f7f\u7528\u3057\u3066\u3044\u305f\u8cc7\u7523\u304c\u591a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u5e97\u8217\u7d4c\u55b6\u3084\u5c0f\u58f2\u5e97\u8217\u306e\u5834\u5408\u306f\u3001\u5099\u54c1\u3084\u8a2d\u5099\u306a\u3069\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3001\u68da\u5378\u8cc7\u7523\u304c\u8907\u6570\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u308c\u3089\u306e\u8cc7\u7523\u3092\u3059\u3079\u3066\u5f15\u7d99\u3050\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u304c\u3001\u624b\u7d9a\u304d\u3092\u3059\u308b\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3068\u304f\u306b\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3084\u4e0d\u52d5\u7523\u306e\u5834\u5408\u306f\u9069\u5207\u306a\u6642\u4fa1\u3092\u6c7a\u3081\u305f\u3046\u3048\u3067\u5f15\u7d99\u304e\u3092\u884c\u3044\u3001\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u5074\u3067\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u767b\u9332\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u4eca\u5f8c\u4f7f\u7528\u3059\u308b\u4e88\u5b9a\u304c\u306a\u3044<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u6545\u969c\u3084\u8001\u673d\u5316\u306a\u3069\u306b\u3088\u308a\u8cb7\u3044\u66ff\u3048\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b<\/p>\r\n\r\n\r\n\r\n<p>\u306a\u3069\u3001<strong>\u5f15\u304d\u7d99\u3050\u30e1\u30ea\u30c3\u30c8\u304c\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u8cc7\u7523\u306f\u624b\u7d9a\u304d\u306b\u52b4\u529b\u304c\u304b\u304b\u308b\u3060\u3051<\/strong>\u306a\u306e\u3067\u3001\u672c\u5f53\u306b\u5f15\u7d99\u3050\u3079\u304d\u304b\u8003\u3048\u305f\u307b\u3046\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u307f\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-3.\u8ca0\u50b5\u3092\u5f15\u304d\u7d99\u3050\u5834\u5408\u306f\u4eca\u5f8c\u306e\u501f\u5165\u306b\u5f71\u97ff\u3057\u306a\u3044\u3088\u3046\u914d\u616e\u3059\u308b<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"390\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-15-1024x390.png\" alt=\"\" class=\"wp-image-2968\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-15-1024x390.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-15-300x114.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-15-768x292.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-15.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u6210\u308a\u306e\u8cc7\u7523\u5f15\u7d99\u304e\u3092\u3059\u308b\u3068\u304d\u306b\u3001<strong>\u8cc7\u7523\u3088\u308a\u3082\u8ca0\u50b5\u306e\u91d1\u984d\u306e\u307b\u3046\u304c\u5927\u304d\u3044\u5834\u5408\u306f\u6ce8\u610f\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u8cc7\u7523\u3092300\u4e07\u5186\u3001\u8ca0\u50b5\u3092500\u4e07\u5186\u5f15\u7d99\u304e\u3059\u308b\u3068\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/\u30a2\u30fc\u30c8\u30dc\u30fc\u30c9-1.png\" alt=\"\" class=\"alignnone wp-image-6972 size-full\" width=\"701\" height=\"161\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/\u30a2\u30fc\u30c8\u30dc\u30fc\u30c9-1.png 701w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/08\/\u30a2\u30fc\u30c8\u30dc\u30fc\u30c9-1-300x69.png 300w\" sizes=\"auto, (max-width: 701px) 100vw, 701px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u308c\u3092\u8cc7\u7523\u5f15\u7d99\u304e\u3059\u308b\u305f\u3081\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3068\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8a18\u5e33\u65b9\u6cd5\u306e\u4f8b\uff1a\u500b\u4eba\u4e8b\u696d\u4e3b\u5074<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"706\" height=\"131\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Incorporation-Inheritance-of-assets-02.fw-min.png\" alt=\"\" class=\"wp-image-2992\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Incorporation-Inheritance-of-assets-02.fw-min.png 706w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Incorporation-Inheritance-of-assets-02.fw-min-300x56.png 300w\" sizes=\"auto, (max-width: 706px) 100vw, 706px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u8a18\u5e33\u65b9\u6cd5\u306e\u4f8b\uff1a\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u4f1a\u793e\u5074<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"705\" height=\"155\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Incorporation-Inheritance-of-assets-03.fw-min.png\" alt=\"\" class=\"wp-image-2993\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Incorporation-Inheritance-of-assets-03.fw-min.png 705w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/Incorporation-Inheritance-of-assets-03.fw-min-300x66.png 300w\" sizes=\"auto, (max-width: 705px) 100vw, 705px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u3088\u3046\u306a\u51e6\u7406\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u500b\u4eba\u306f\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u4f1a\u793e\u304b\u3089\u304a\u91d1\u3092\u501f\u308a\u3066\u3044\u308b\u72b6\u614b\u306b\u306a\u308a\u307e\u3059\u3002\u898b\u65b9\u306b\u3088\u3063\u3066\u306f\u500b\u4eba\u306e\u50b5\u52d9\u8d85\u904e\u3092\u3001\u6cd5\u4eba\u306b\u80a9\u4ee3\u308f\u308a\u3055\u305b\u305f\u3068\u601d\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u3088\u3046\u306a\u72b6\u614b\u3060\u3068\u4fe1\u983c\u6027\u304c\u4f4e\u4e0b\u3057\u305f\u308a\u501f\u5165\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u3084\u306f\u308a\u5f15\u7d99\u3050\u3079\u304d\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 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class=\"wp-block-heading\">6-1.\u6700\u9069\u306a\u65b9\u6cd5\u3067\u6cd5\u4eba\u6210\u308a\u304c\u3067\u304d\u308b<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"439\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-17-1024x439.png\" alt=\"\" class=\"wp-image-2970\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-17-1024x439.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-17-300x129.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-17-768x329.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-17.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" 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class=\"wp-block-heading\">6-2.\u8cbb\u7528\u3092\u6291\u3048\u3089\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"425\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-18-1024x425.png\" alt=\"\" class=\"wp-image-2971\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-18-1024x425.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-18-300x124.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-18-768x318.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-18.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>2\u3064\u76ee\u306f\u3001<strong>\u6cd5\u4eba\u6210\u308a\u306e\u8cbb\u7528\u3092\u6291\u3048\u3089\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b<\/strong>\u3053\u3068\u3067\u3059\u3002\u300c\u4ee3\u884c\u696d\u8005\u306b\u4f9d\u983c\u3059\u308b\u3068\u6cd5\u4eba\u6210\u308a\u306e\u8cbb\u7528\u304c\u304b\u3055\u3080\u306e\u3067\u306f\uff1f\u300d\u3068\u611f\u3058\u3066\u3044\u308b\u65b9\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002\u78ba\u304b\u306b\u4ee3\u884c\u696d\u8005\u306e\u4e2d\u306b\u306f\u3001\u5fc5\u8981\u306a\u8cbb\u7528\u3092\u542b\u3081\u305a\u306b\u8cbb\u7528\u3092\u516c\u8868\u3057\u3066\u3044\u305f\u308a\u30aa\u30d7\u30b7\u30e7\u30f3\u3067\u9ad8\u304f\u306a\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u3001<strong>\u300c\u8fbb\u30fb\u672c\u90f7 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srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-19-1024x421.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-19-300x123.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-19-768x316.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-19.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>3\u3064\u76ee\u306f\u3001<strong>\u6cd5\u4eba\u6210\u308a\u306b\u304b\u304b\u308b\u624b\u9593\u3084\u52b4\u529b\u3092\u524a\u6e1b\u3067\u304d\u308b<\/strong>\u3068\u3053\u308d\u3067\u3059\u3002\u6cd5\u4eba\u6210\u308a\u3092\u691c\u8a0e\u3059\u308b\u3068\u304d\u306b\u982d\u306b\u3088\u304e\u308b\u306e\u306f\u300c\u6cd5\u4eba\u6210\u308a\u306e\u8cc7\u6599\u3092\u4f5c\u308b\u6642\u9593\u304c\u306a\u3044\u300d\u300c\u624b\u9593\u304c\u304b\u304b\u308b\u306a\u3089\u6cd5\u4eba\u6210\u308a\u3092\u907f\u3051\u305f\u3044\u300d\u306a\u3069\u3001\u3068\u306b\u304b\u304f\u8ca0\u62c5\u304c\u5927\u304d\u3044\u3068\u3053\u308d\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u901a\u5e38\u306e\u696d\u52d9\u3092\u884c\u3044\u306a\u304c\u3089\u6cd5\u4eba\u6210\u308a\u306e\u6e96\u5099\u3092\u3059\u308b\u3068\u306a\u308b\u3068\u3001\u3069\u3046\u3057\u3066\u3082\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u901a\u5e38\u696d\u52d9\u304c\u5fd9\u3057\u304f\u306a\u308b\u3068\u6cd5\u4eba\u6210\u308a\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u304c\u505c\u6ede\u3057\u3001\u306a\u304b\u306a\u304b\u4f1a\u793e\u8a2d\u7acb\u306b\u305f\u3069\u308a\u7740\u304b\u306a\u3044\u8a71\u3082\u3088\u304f\u8033\u306b\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4ee3\u884c\u4f9d\u983c\u3092\u3059\u308c\u3070\u6cd5\u4eba\u6210\u308a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u4f5c\u6210\u3084\u6e96\u5099\u3068\u901a\u5e38\u696d\u52d9\u3092\u5207\u308a\u96e2\u3059\u3053\u3068\u304c\u3067\u304d\u3001\u8a08\u753b\u7684\u306b\u6cd5\u4eba\u6210\u308a\u304c\u884c\u3048\u307e\u3059\u3002\u306a\u304b\u306a\u304b\u6cd5\u4eba\u6210\u308a\u304c\u3067\u304d\u306a\u3044\u3068\u60a9\u3080\u3053\u3068\u3082\u306a\u304f\u3001\u30b9\u30d4\u30fc\u30c9\u611f\u3092\u6301\u3061\u4e8b\u696d\u3092\u6210\u9577\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">7.\u81ea\u5206\u306b\u5408\u3046\u6cd5\u4eba\u6210\u308a\u6642\u306e\u4ee3\u884c\u5148\u306e\u898b\u3064\u3051\u65b9<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-20-1024x683.png\" alt=\"\" class=\"wp-image-2973\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-20-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-20-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-20-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-20-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-20-670x446.png 670w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-20.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u6210\u308a\u306e\u4ee3\u884c\u5148\u306f\u3001\u6cd5\u4eba\u6210\u308a\u306e\u624b\u7d9a\u304d\u306e\u307f\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u30b1\u30fc\u30b9\u3068\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u624b\u7d9a\u304d\u3068\u4f75\u305b\u3066\u9867\u554f\u3068\u3057\u3066\u69d8\u3005\u306a\u7d4c\u55b6\u8ab2\u984c\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"287\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-21-1024x287.png\" alt=\"\" class=\"wp-image-2974\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-21-1024x287.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-21-300x84.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-21-768x216.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-21.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u305e\u308c\u3069\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u306e\u304b\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">7-1.\u6cd5\u4eba\u6210\u308a\u306e\u307f\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u30bf\u30a4\u30d7<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"405\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-22-1024x405.png\" alt=\"\" class=\"wp-image-2975\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-22-1024x405.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-22-300x119.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-22-768x304.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-22.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" 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class=\"wp-block-heading\">7-2.\u6cd5\u4eba\u6210\u308a\uff0b\u9867\u554f\u3067\u65e5\u3005\u306e\u4f1a\u8a08\u696d\u52d9\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u30bf\u30a4\u30d7<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"421\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-23-1024x421.png\" alt=\"\" class=\"wp-image-2976\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-23-1024x421.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-23-300x123.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-23-768x316.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-23.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u6210\u308a\u6642\u306e\u307f\u3060\u3051\u3067\u306a\u304f\u3001\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306e\u9867\u554f\u3068\u3057\u3066\u5e45\u5e83\u304f\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u6cd5\u4eba\u6210\u308a\u306e\u307f\u306e\u30b5\u30dd\u30fc\u30c8\u3067\u306f\u4f1a\u793e\u8a2d\u7acb\u304c\u5b8c\u4e86\u3059\u308b\u3068\u7d42\u308f\u308a\u3067\u3059\u304c\u3001\u5b9f\u306f\u60a9\u307f\u3092\u62b1\u3048\u3084\u3059\u3044\u306e\u306f\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u5f8c\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u4f1a\u8a08\u51e6\u7406\u306e\u65b9\u6cd5\u304c\u5927\u304d\u304f\u7570\u306a\u308a\u3088\u304f\u5206\u304b\u3089\u306a\u3044<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u682a\u5f0f\u4f1a\u793e\u3068\u3057\u3066\u6210\u9577\u3059\u308b\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u8cc7\u91d1\u7e70\u308a\u304c\u5fc5\u8981\u306a\u306e\u304b\u60a9\u3080<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u878d\u8cc7\u3092\u53d7\u3051\u305f\u3044\u3051\u308c\u3069\u3069\u306e\u3088\u3046\u306b\u9032\u3081\u308c\u3070\u3044\u3044\u306e\u304b\u5206\u304b\u3089\u306a\u3044<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u5f79\u54e1\u5831\u916c\u3084\u5f79\u54e1\u8cde\u4e0e\u306f\u3069\u306e\u3088\u3046\u306b\u8a2d\u5b9a\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u60a9\u3080<\/p>\r\n\r\n\r\n\r\n<p>\u306a\u3069\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u5927\u304d\u304f\u7570\u306a\u308b\u682a\u5f0f\u4f1a\u793e\u306e\u904b\u55b6\u306b\u6238\u60d1\u3046\u3082\u306e\u3067\u3059\u3002\u305d\u3053\u3067\u3001<strong>\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u9867\u554f\u5951\u7d04\u3082\u6e08\u307e\u305b\u3066\u304a\u3051\u3070\u4f1a\u793e\u306e\u30d3\u30b8\u30e7\u30f3\u3084\u8ab2\u984c\u3092\u5171\u6709\u3057\u306a\u304c\u3089\u3001\u4e8c\u4eba\u4e09\u811a\u3067\u682a\u5f0f\u4f1a\u793e\u306e\u7d4c\u55b6\u3092\u9032\u3081\u3066\u3044\u3051\u307e\u3059\u3002<\/strong><strong><\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u30fb\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u6642\u3060\u3051\u3067\u306a\u304f\u4f1a\u793e\u306e\u904b\u55b6\u3082\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u6b32\u3057\u3044<\/strong><strong><\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u30fb\u521d\u3081\u3066\u306e\u682a\u5f0f\u4f1a\u793e\u306e\u904b\u55b6\u306b\u4e0d\u5b89\u304c\u3042\u308b<\/strong><strong><\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u30fb\u5c11\u3057\u3067\u3082\u65e9\u304f\u4f1a\u793e\u3092\u6210\u9577\u3055\u305b\u305f\u3044<\/strong><strong><\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u3068\u3044\u3046\u5834\u5408\u306b\u306f\u3001\u6cd5\u4eba\u6210\u308a\u3092\u9867\u554f\u5951\u7d04\u306e\u53cc\u65b9\u3092\u884c\u3048\u308b\u4ee3\u884c\u5148\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">8.\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u306a\u3089\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3059\u3079\u3066\u304a\u4efb\u305b\uff01<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"401\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-24-1024x401.png\" alt=\"\" class=\"wp-image-2977\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-24-1024x401.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-24-300x118.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-24-768x301.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-24.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u6210\u308a\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u300c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u306b\u304a\u4efb\u305b\u304f\u3060\u3055\u3044\u3002<strong>\u300c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u306f\u62e0\u70b9\u6570\u30fb\u8077\u54e1\u6570\u3068\u3082\u306b\u65e5\u672c\u4e00<\/strong>\u3067\u3059\u3002\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u5730\u57df\u554f\u308f\u305a\u3001\u5b9f\u7e3e\u306b\u57fa\u3065\u3044\u305f\u4e01\u5be7\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u306a\u3089\u3067\u306f\u306e\u5f37\u307f\u306f\u3001\u6b21\u306e3\u3064\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"486\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-25-1024x486.png\" alt=\"\" class=\"wp-image-2978\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-25-1024x486.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-25-300x142.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-25-768x364.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-25.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u6210\u308a\u3092\u691c\u8a0e\u3059\u308b\u3068\u304d\u306b\u300c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u3092\u9078\u3076\u3079\u304d\u7406\u7531\u304c\u63c3\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">8-1.\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u8cbb\u7528\u3092\u6291\u3048\u3089\u308c\u308b<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"423\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-26-1024x423.png\" alt=\"\" class=\"wp-image-2979\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-26-1024x423.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-26-300x124.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-26-768x317.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-26.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u300c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u306f\u3001<strong>\u81ea\u5206\u3067\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u3088\u308a\u3082\u8cbb\u7528\u3092\u6291\u3048\u3089\u308c\u308b\u4ed5\u7d44\u307f\u3092\u63a1\u7528<\/strong>\u3057\u3066\u3044\u307e\u3059\u3002\u300c\u4ee3\u884c\u4f9d\u983c\u3057\u305f\u307b\u3046\u304c\u6cd5\u4eba\u6210\u308a\u306e\u8cbb\u7528\u304c\u304b\u304b\u308b\u306e\u3067\u306f\uff1f\u300d\u3068\u611f\u3058\u305f\u65b9\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002\u4f1a\u793e\u8a2d\u7acb\u624b\u7d9a\u304d\u306f\u8ab0\u304c\u884c\u3063\u3066\u3082\u3001\u57fa\u672c\u7684\u306b\u306f24\u4e07\u5186\u7a0b\u5ea6\uff08\u6700\u4f4e22.2\u4e07\u5186\uff09\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u8fbb\u30fb\u672c\u90f7 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\u767b\u9332\u514d\u8a31\u7a0e\u306a\u3069<\/td>\r\n<td>240,000\u5186<\/td>\r\n<td><strong>163,000<\/strong><strong>\u5186<\/strong><strong><\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u8a2d\u7acb\u306b\u5fc5\u8981\u306a\u9805\u76ee\u3092\u6e80\u305f\u3057\u306a\u304c\u3089\u3082\u3001\u4f4e\u30b3\u30b9\u30c8\u3067\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u6210\u308a\u6642\u306f\u521d\u671f\u6295\u8cc7\u3084\u904b\u8ee2\u8cc7\u91d1\u306a\u3069\u306b\u8cbb\u7528\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u6cd5\u4eba\u6210\u308a\u306e\u624b\u7d9a\u304d\u306b\u95a2\u308f\u308b\u30b3\u30b9\u30c8\u306f\u5c11\u3057\u3067\u3082\u524a\u6e1b\u3057\u305f\u3044\u3068\u8003\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u300c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u306a\u3089\u660e\u78ba\u306a\u6599\u91d1\u4f53\u7cfb\u3067\u4e0d\u5b89\u3092\u62b1\u3048\u308b\u3053\u3068\u306a\u304f\u3001\u5b89\u5fc3\u3057\u3066\u3054\u4f9d\u983c\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">8-2.\u56fd\u5185\u6700\u5927\u898f\u6a21\uff01\u4e8b\u4f8b\u3084\u30ce\u30a6\u30cf\u30a6\u304c\u8c4a\u5bcc<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"423\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-27-1024x423.png\" alt=\"\" class=\"wp-image-2980\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-27-1024x423.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-27-300x124.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-27-768x317.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-27.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u300c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u306f\u3001<strong>\u62e0\u70b9\u6570\u30fb\u8077\u54e1\u6570\u3068\u3082\u306b\u65e5\u672c\u4e00<\/strong>\u306e\u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u3059\u3002\u3069\u306e\u5730\u57df\u3067\u6cd5\u4eba\u6210\u308a\u3092\u691c\u8a0e\u3057\u3066\u3044\u3066\u3082\u5730\u57df\u3054\u3068\u306b\u62e0\u70b9\u304c\u3042\u308b\u305f\u3081\u3001\u5b89\u5fc3\u3057\u3066\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"618\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-28-1024x618.png\" alt=\"\" class=\"wp-image-2981\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-28-1024x618.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-28-300x181.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-28-768x464.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-28.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u56fd\u5185\u6700\u5927\u898f\u6a21\u3067\u5c55\u958b\u3057\u3066\u3044\u308b\u305f\u3081\u5b9f\u7e3e\u304c\u8c4a\u5bcc\u3067\u3001\u7684\u78ba\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u3067\u304d\u307e\u3059\u3002\u4e0b\u8a18\u306e\u3088\u3046\u306b\u643a\u308f\u3063\u3066\u3044\u308b\u696d\u7a2e\u306e\u5e45\u3082\u5e83\u304f\u3001\u5c02\u9580\u6027\u306e\u9ad8\u3044\u696d\u7a2e\u3067\u3042\u3063\u3066\u3082\u5404\u5206\u91ce\u306b\u7279\u5316\u3057\u305f\u30b9\u30bf\u30c3\u30d5\u304c\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"529\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-30-1024x529.png\" alt=\"\" class=\"wp-image-2983\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-30-1024x529.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-30-300x155.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-30-768x397.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-30.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3068\u304f\u306b\u6cd5\u4eba\u6210\u308a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u306f\u3001\u696d\u7a2e\u3084\u4eca\u5f8c\u306e\u8a08\u753b\u306b\u3088\u3063\u3066\u62b1\u3048\u3066\u3044\u308b\u60a9\u307f\u304c\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u300c\u8fbb\u30fb\u672c\u90f7 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https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-31-768x320.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-31.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u5f8c\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u7570\u306a\u308b\u70b9\u304c\u591a\u304f\u3001\u4e0d\u5b89\u3084\u7591\u554f\u3092\u62b1\u3048\u304c\u3061\u3067\u3059\u3002\u5b9f\u306f\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u5f8c\u3053\u305d\u3001\u4f1a\u793e\u3092\u6210\u9577\u3055\u305b\u308b\u305f\u3081\u306b\u9069\u5207\u306a\u30b5\u30dd\u30fc\u30c8\u304c\u5fc5\u8981\u3067\u3059\u3002\u300c\u8fbb\u30fb\u672c\u90f7 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