{"id":3029,"date":"2023-07-31T11:00:08","date_gmt":"2023-07-31T02:00:08","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=3029"},"modified":"2025-10-07T16:45:34","modified_gmt":"2025-10-07T07:45:34","slug":"incorporation-consumption-tax","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/incorporation-consumption-tax","title":{"rendered":"\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u6700\u95772\u5e74\u9593\u306f\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\uff5c\u6761\u4ef6\u3084\u6ce8\u610f\u70b9\u3092\u89e3\u8aac"},"content":{"rendered":"\r\n<p><strong>\u300c\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3089\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u306b\u306a\u308b\u306e\u306f\u672c\u5f53\uff1f\u5177\u4f53\u7684\u306a\u671f\u9593\u306f\u3042\u308b\u306e\uff1f\u300d<\/strong><strong><\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u300c\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u6d88\u8cbb\u7a0e\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\uff1f\u514d\u9664\u306b\u306a\u308b\u6761\u4ef6\u304c\u77e5\u308a\u305f\u3044\u300d<\/strong><strong><\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u3001\u3069\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u6d88\u8cbb\u7a0e\u3092\u652f\u6255\u3046\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u306e\u304b\u6c17\u306b\u306a\u308b\u65b9\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\r\n\r\n\r\n\r\n<p>\u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068\u3001<strong>\u4e00\u822c\u7684\u306b\u306f\u6cd5\u4eba\u6210\u308a\u3092\u3057\u3066\u304b\u3089\u6700\u95772\u5e74\u9593\u306f\u6d88\u8cbb\u7a0e\u304c\u514d\u9664<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u671f\u9593\u306f\u3001\u6d88\u8cbb\u7a0e\u3092\u652f\u6255\u3046\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1025\" height=\"233\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-32.png\" alt=\"\" class=\"wp-image-3032\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-32.png 1025w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-32-300x68.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-32-768x175.png 768w\" sizes=\"auto, (max-width: 1025px) 100vw, 1025px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u305f\u3060\u3057\u3001\u8ab0\u3082\u304c\u6700\u95772\u5e74\u9593\u306f\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e0b\u8a18\u306e\u3088\u3046\u306a\u514d\u9664\u306b\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u3082\u5b58\u5728\u3059\u308b\u306e\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=\"648\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-33-1024x648.png\" alt=\"\" class=\"wp-image-3033\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-33-1024x648.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-33-300x190.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-33-768x486.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-33.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\u3069\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u306e\u304b\u7406\u89e3\u3057\u3001\u6226\u7565\u7684\u306b\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u306b\u306a\u308b\u7406\u7531\u3084\u514d\u9664\u3068\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u306a\u3069\u3092\u307e\u3068\u3081\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<strong>\u81ea\u5206\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u304b\u3059\u3050\u306b\u5206\u304b\u308b\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3082\u3042\u308b\u306e\u3067\u5fc5\u898b\u3067\u3059\u3002<\/strong><strong><\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u3010\u3053\u306e\u8a18\u4e8b\u3067\u5206\u304b\u308b\u3053\u3068\u3011<\/strong><strong><\/strong><\/td><\/tr><tr><td>\u30fb\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u6700\u95772\u5e74\u9593\u306f\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u306b\u306a\u308b2\u3064\u306e\u7406\u7531 <br>\u30fb\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3068\u304d\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3089\u306a\u30443\u3064\u306e\u30b1\u30fc\u30b9 <br>\u30fb\u4e00\u5b9a\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u3068\u6cd5\u4eba\u6210\u308a\u3092\u3057\u30662\u671f\u76ee\u304b\u3089\u7d0d\u7a0e\u304c\u5fc5\u8981 <br>\u30fb3\u671f\u76ee\u4ee5\u964d\u306f\u524d\u3005\u5e74\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b <br>\u30fb\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u6d88\u8cbb\u7a0e\u306e\u514d\u9664\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b\u65b9\u6cd5<\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u6700\u5f8c\u307e\u3067\u8aad\u3081\u3070\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u6761\u4ef6\u3084\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u5206\u304b\u308a\u3001\u5b89\u5fc3\u3057\u3066\u6cd5\u4eba\u6210\u308a\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u6d88\u8cbb\u7a0e\u306f\u5927\u5207\u306a\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308b\u306e\u3067\u3001\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">1.\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3068\u304d\u306b\u3044\u3064\u6d88\u8cbb\u7a0e\u3092\u652f\u6255\u3046\uff1f\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8<\/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-34-1024x683.png\" alt=\"\" class=\"wp-image-3034\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-34-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-34-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-34-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-34-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-34-670x446.png 670w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-34.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u5192\u982d\u3067\u3082\u8ff0\u3079\u305f\u3088\u3046\u306b\u3001<strong>\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u57fa\u672c\u7684\u306b\u306f\u6700\u59272\u5e74\u9593\u306f\u6d88\u8cbb\u7a0e\u304c\u514d\u9664<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3044\u304f\u3064\u304b\u4f8b\u5916\u306e\u30b1\u30fc\u30b9\u304c\u3042\u308a\u3001\u3042\u3089\u304b\u3058\u3081\u628a\u63e1\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4ee3\u8868\u7684\u306a\u30b1\u30fc\u30b9\u3068\u3057\u3066\u306f<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u8cc7\u672c\u91d1\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\uff08\u8a73\u3057\u304f\u306f\u300c<a href=\"#a1\">3-2.\u30b1\u30fc\u30b9\u2461\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u5834\u5408<\/a>\u300d\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\uff09<\/p>\r\n\r\n\r\n\r\n<p>\u306b\u8a72\u5f53\u3059\u308b\u3068\u30011\u671f\u76ee\u304b\u3089\u6d88\u8cbb\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u5f8c\u306e\u6d88\u8cbb\u7a0e\u652f\u6255\u3044\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\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=\"764\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-35-1024x764.png\" alt=\"\" class=\"wp-image-3037\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-35-1024x764.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-35-300x224.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-35-768x573.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-35.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3069\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u306e\u304b\u3001\u6b21\u306e\u7ae0\u304b\u3089\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u3010\u6d88\u8cbb\u7a0e\u306e\u57fa\u672c\u7684\u306a\u7b97\u51fa\u65b9\u6cd5\u3011<\/strong><br>&nbsp;<br>\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3068\u304d\u306e\u6d88\u8cbb\u7a0e\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u7b97\u51fa\u3092\u3059\u308b\u306e\u304b\u6c17\u306b\u306a\u3063\u3066\u3044\u308b\u65b9\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3068\u304d\u306b\u652f\u6255\u3046\u6d88\u8cbb\u7a0e\u306e\u7b97\u51fa\u65b9\u6cd5\u306f\u8907\u6570\u3042\u308a\u307e\u3059\u304c\u3001\u57fa\u672c\u7684\u306a\u7b97\u51fa\u65b9\u6cd5\u306f\u4e0b\u8a18\u3068\u306a\u308a\u307e\u3059\u3002<br>&nbsp;<br>\u7d0d\u4ed8\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\uff1d\u8ab2\u7a0e\u671f\u9593\u4e2d\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\uff0d\u8ab2\u7a0e\u671f\u9593\u4e2d\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e<br>&nbsp;<br>\u4f8b\u3048\u3070\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3057\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f1\u5e74\u9593\u306e\u58f2\u4e0a\u9ad8\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u304c100\u4e07\u5186\u3001\u4ed5\u5165\u308c\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u304c60\u4e07\u5186\u3060\u3063\u305f\u5834\u5408\u306f\u3001100\u4e07\u5186\uff0d60\u4e07\u5186\u3067\u7d0d\u4ed8\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u306f40\u4e07\u5186\u3067\u3059\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"a4\">2.\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u6700\u95772\u5e74\u9593\u306f\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u306b\u306a\u308b2\u3064\u306e\u7406\u7531<\/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-36-1024x401.png\" alt=\"\" class=\"wp-image-3040\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-36-1024x401.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-36-300x118.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-36-768x301.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-36.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\u3068\u304d\u306b\u6d88\u8cbb\u7a0e\u304c\u6700\u95772\u5e74\u9593\u514d\u9664\u306b\u306a\u308b\u306e\u306b\u306f\u30012\u3064\u306e\u7406\u7531\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u7406\u7531\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3068\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u5f8c\u306e\u6d88\u8cbb\u7a0e\u306e\u4ed5\u7d44\u307f\u304c\u5206\u304b\u308b\u306e\u3067\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\" id=\"a3\">2-1.\u57fa\u6e96\u671f\u9593\u304c\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=\"413\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-37-1024x413.png\" alt=\"\" class=\"wp-image-3041\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-37-1024x413.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-37-300x121.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-37-768x310.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-37.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>1\u3064\u76ee\u306f\u3001<strong>\u57fa\u6e96\u671f\u9593\u304c\u306a\u3044<\/strong>\u3053\u3068\u3067\u3059\u3002\u57fa\u6e96\u671f\u9593\u3068\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u671f\u9593\u3067\u3059\u3002\u6cd5\u4eba\u306e\u57fa\u6e96\u671f\u9593\u306f\u30012\u671f\u524d\u306e\u4e8b\u696d\u5e74\u5ea6\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u30014\u67081\u65e5\uff5e3\u670831\u65e5\u3092\u4e8b\u696d\u5e74\u5ea6\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u30012023\u5e74\u5ea6\u306e2\u671f\u524d\u306f2021\u5e744\u67081\u65e5\uff5e2022\u5e743\u670831\u65e5\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u3053\u306e\u671f\u9593\u304c\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>2023\u5e74\u5ea6\u306b\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3068\u3059\u308b\u3068\u30012\u671f\u524d\u306e2021\u5e744\u67081\u65e5\uff5e2022\u5e743\u670831\u65e5\u306e\u9593\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u4f1a\u793e\u54e1\u3060\u3063\u305f\u306f\u305a\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u6cd5\u4eba\u3068\u3057\u3066\u306e\u57fa\u6e96\u671f\u9593\u304c\u5b58\u5728\u3057\u306a\u3044\u306e\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=\"239\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-38-1024x239.png\" alt=\"\" class=\"wp-image-3042\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-38-1024x239.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-38-300x70.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-38-768x179.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-38.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u57fa\u6e96\u671f\u9593\u306e\u306a\u3044\u6700\u95772\u5e74\u9593\u306f\u300c\u57fa\u6e96\u671f\u9593\u304c\u306a\u3044\u6cd5\u4eba\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\u300d\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3001\u300c<a href=\"#a2\">3.\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3068\u304d\u306b\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u306b\u306a\u3089\u306a\u30444\u3064\u306e\u30b1\u30fc\u30b9<\/a>\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u9650\u308a\u306f\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6503.htm\">\u56fd\u7a0e\u5e81\u300c\u57fa\u6e96\u671f\u9593\u304c\u306a\u3044\u6cd5\u4eba\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\u300d<\/a><\/p>\r\n\r\n\r\n\r\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6531.htm#:~:text=%E3%81%93%E3%81%AE%E5%9F%BA%E6%BA%96%E6%9C%9F%E9%96%93%E3%81%A8%E3%81%AF,%E3%81%AE%E3%81%93%E3%81%A8%E3%82%92%E3%81%84%E3%81%84%E3%81%BE%E3%81%99%E3%80%82\">\u56fd\u7a0e\u5e81\u300c\u65b0\u898f\u958b\u696d\u53c8\u306f\u6cd5\u4eba\u306e\u65b0\u898f\u8a2d\u7acb\u306e\u3068\u304d\u300d<\/a><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-2.\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u671f\u9593\u3068\u306f\u5207\u308a\u96e2\u3057\u3066\u8003\u3048\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=\"419\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-39-1024x419.png\" alt=\"\" class=\"wp-image-3043\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-39-1024x419.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-39-300x123.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-39-768x314.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-39.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>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u671f\u9593\u306f\u5207\u308a\u96e2\u3057\u3066\u8003\u3048\u308b<\/strong>\u305f\u3081\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306f\u540c\u3058\u4eba\u304c\u7d4c\u55b6\u3057\u3066\u3082\u3001\u5225\u306e\u4eba\u683c\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3057\u3066\u3082\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u671f\u9593\u306f\u5225\u306e\u4e8b\u696d\u3068\u3057\u3066\u8003\u3048\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u3068\u304d\u306b1,000\u4e07\u5186\u4ee5\u4e0a\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c\u3042\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u3066\u3044\u3066\u3082\u3001\u6cd5\u4eba\u306b\u5f15\u304d\u7d99\u3050\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u3046\u3048\u3067\u300c<a href=\"#a3\">2-1.\u57fa\u6e96\u671f\u9593\u304c\u306a\u3044<\/a>\u300d\u3067\u8ff0\u3079\u305f\u3088\u3046\u306b\u30012\u671f\u524d\u306e\u57fa\u6e96\u671f\u9593\u304c\u306a\u3044\u305f\u3081\u6700\u95772\u5e74\u9593\u306f\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u3068\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/22\/04.htm\">\u56fd\u7a0e\u5e81\u300c\u500b\u4eba\u4e8b\u696d\u8005\u306e\u6cd5\u4eba\u6210\u308a\u306e\u5834\u5408\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306e\u5224\u5b9a\u300d<\/a><\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"a2\">3.\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3068\u304d\u306b\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u306b\u306a\u3089\u306a\u30444\u3064\u306e\u30b1\u30fc\u30b9<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"582\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-40-1024x582.png\" alt=\"\" class=\"wp-image-3045\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-40-1024x582.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-40-300x170.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-40-768x436.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-40.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\u306e\u6700\u95772\u5e74\u9593\u306f\u57fa\u672c\u7684\u306b\u306f\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u4f8b\u5916\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u3068\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308a\u3001\u6d88\u8cbb\u7a0e\u3092\u652f\u6255\u3046\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3069\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u304c\u8a72\u5f53\u3059\u308b\u306e\u304b\u3001\u4e8b\u524d\u306b\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3-1.\u30b1\u30fc\u30b9\u2460\u8cc7\u672c\u91d1\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<\/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-41-1024x425.png\" alt=\"\" class=\"wp-image-3046\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-41-1024x425.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-41-300x124.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-41-768x318.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-41.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u8cc7\u672c\u91d1\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<\/strong>\u306f\u3001\u300c\u57fa\u6e96\u671f\u9593\u304c\u306a\u3044\u6cd5\u4eba\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\u300d\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u306e\u3067<strong>\u521d\u5e74\u5ea6\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u306b\u304a\u3051\u308b\u8cc7\u672c\u91d1\u306e\u984d\u307e\u305f\u306f\u51fa\u8cc7\u306e\u91d1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u6cd5\u4eba\uff08\u4ee5\u4e0b\u300c\u65b0\u8a2d\u6cd5\u4eba\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09\u306f\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u514d\u9664\u3055\u308c\u307e\u305b\u3093\u3002<br>&nbsp;<br>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6503.htm\">\u56fd\u7a0e\u5e81\u300c\u57fa\u6e96\u671f\u9593\u304c\u306a\u3044\u6cd5\u4eba\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\u300d<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u3001\u6cd5\u4eba\u6210\u308a\u6642\u306e\u8cc7\u672c\u91d1\u304c1,500\u4e07\u5186\u306e\u5834\u5408\u306f\u3001\u521d\u5e74\u5ea6\u304b\u3089\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002\u5c11\u3057\u8996\u70b9\u3092\u5909\u3048\u308b\u3068\u8cc7\u672c\u91d1\u30921,000\u4e07\u5186\u4ee5\u4e0b\u306b\u3067\u304d\u308c\u3070\u6700\u95772\u5e74\u9593\u306f\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u3068\u306a\u308b\u305f\u3081\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u969b\u306b\u306f\u982d\u306e\u7247\u9685\u306b\u7f6e\u3044\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"a1\">3-2.\u30b1\u30fc\u30b9\u2461\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u5834\u5408<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"430\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-42-1024x430.png\" alt=\"\" class=\"wp-image-3048\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-42-1024x430.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-42-300x126.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-42-768x323.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-42.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u3068\u306f\u3001\u8cc7\u672c\u91d11,000\u4e07\u5186\u4ee5\u4e0b\u3067\u304b\u3064\u4e0b\u8a18\u306e2\u3064\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u65b0\u8a2d\u6cd5\u4eba\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u3010\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306e\u6761\u4ef6\u3011<\/strong><br>&nbsp;<br>\u2460\u4ed6\u306e\u8005\u304c\u682a\u5f0f\u7b49\u306e50\uff05\u8d85\u3092\u76f4\u63a5\u307e\u305f\u306f\u9593\u63a5\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b<br>\u2461\u4ed6\u306e\u8005\u304a\u3088\u3073\u4ed6\u306e\u8005\u3068\u4e00\u5b9a\u306e\u7279\u6b8a\u306a\u95a2\u4fc2\u306b\u3042\u308b\u6cd5\u4eba\u3044\u305a\u308c\u304b\u304c\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u6cd5\u4eba\u306e\u57fa\u6e96\u671f\u9593\u76f8\u5f53\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5\u5104\u5186\u3092\u8d85\u3048\u3066\u3044\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n<p>\u300c\u4ed6\u306e\u8005\u300d\u306b\u306f\u3001\u89aa\u65cf\u3084\u5b8c\u5168\u652f\u914d\u3057\u3066\u3044\u308b\u6cd5\u4eba\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5\u5104\u5186\u3092\u8d85\u3048\u308b\u6cd5\u4eba\u304c50\uff05\u4ee5\u4e0a\u306e\u51fa\u8cc7\u3092\u3057\u3066\u3044\u308b\u5b50\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u5834\u5408\u306f\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6531.htm#:~:text=%EF%BC%88%E6%B3%A8%EF%BC%89%E7%89%B9%E5%AE%9A%E6%96%B0%E8%A6%8F%E8%A8%AD%E7%AB%8B%E6%B3%95%E4%BA%BA,%E3%82%82%E8%A9%B2%E5%BD%93%E3%81%99%E3%82%8B%E6%B3%95%E4%BA%BA%E3%81%A7%E3%81%99%E3%80%82\">\u56fd\u7a0e\u5e81\u300c\u65b0\u898f\u958b\u696d\u53c8\u306f\u6cd5\u4eba\u306e\u65b0\u898f\u8a2d\u7acb\u306e\u3068\u304d\u300d<\/a><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3-3.\u30b1\u30fc\u30b9\u2462\u76f8\u7d9a\u306b\u3088\u3063\u3066\u4e8b\u696d\u7d99\u627f\u3057\u305f\u5834\u5408<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"428\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-43-1024x428.png\" alt=\"\" class=\"wp-image-3049\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-43-1024x428.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-43-300x126.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-43-768x321.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-43.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u76f8\u7d9a\u306b\u3088\u308a\u4e8b\u696d\u3092\u7d99\u627f\u3057\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u5834\u5408\u306f\u3001\u7d99\u627f\u524d\u306e\u57fa\u6e96\u671f\u9593\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u305d\u306e\u307e\u307e\u5f15\u304d\u7d99\u304c\u308c\u307e\u3059\u3002\u7c21\u5358\u306b\u8a00\u3046\u3068\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3057\u3066\u304b\u30892\u671f\u306e\u9593\u3082\u300c\u57fa\u6e96\u671f\u9593\u304c\u306a\u3044\u6cd5\u4eba\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\u300d\u304c\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5177\u4f53\u7684\u306b\u306f\u76f8\u7d9a\u3059\u308b\u524d\u306e\u4e8b\u696d\u304c\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u3068\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u5e74\u5ea6\u304b\u3089\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u9006\u306b\u3001\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u4e0b\u56de\u308b\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u306e\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6602.htm\">\u56fd\u7a0e\u5e81\u300c\u76f8\u7d9a\u3067\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u3044\u3060\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306b\u3064\u3044\u3066\u300d<\/a><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"a6\">3-4.\u30b1\u30fc\u30b9\u2463\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u9078\u629e\u3092\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"378\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-44-1024x378.png\" alt=\"\" class=\"wp-image-3050\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-44-1024x378.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-44-300x111.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-44-768x283.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-44.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\u3066\u514d\u9664\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u3066\u3082\u3001<strong>\u300c\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308c\u3070\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308a\u307e\u3059\u3002<\/strong>\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u3068\u306f\u3001\u514d\u9664\u4e8b\u696d\u8005\u3067\u3042\u3063\u3066\u3082\u4efb\u610f\u3067\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3068\u304d\u306b\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u3092\u63d0\u51fa\u3057\u3066\u3044\u308c\u3070\u30011\u671f\u76ee\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308a\u307e\u3059\u3002\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u3092\u63d0\u51fa\u3059\u308b\u4e3b\u306a\u30b1\u30fc\u30b9\u306f\u3001\u4e0b\u8a18\u306e2\u3064\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\u3088\u308a\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u306e\u307b\u3046\u304c\u591a\u3044\u5834\u5408<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u958b\u59cb\u306b\u4f34\u3044\u8ab2\u7a0e\u4e8b\u696d\u8005\u3092\u9078\u629e\u3059\u308b\u5834\u5408<\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u6210\u308a\u6642\u306e\u4ed5\u5165\u308c\u304c\u591a\u304f\u58f2\u4e0a\u9ad8\u304c\u5c11\u306a\u3044\u5834\u5408\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u5dee\u984d\u306e\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u308b\u306e\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\u306a\u306e\u3067\u3001\u6562\u3048\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u3092\u9078\u629e\u3059\u308b\u3079\u304d\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306f\u975e\u5e38\u306b\u96e3\u3057\u3044\u305f\u3081\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u6700\u9069\u306a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6531.htm#:~:text=%EF%BC%88%E6%B3%A8%EF%BC%89%E7%89%B9%E5%AE%9A%E6%96%B0%E8%A6%8F%E8%A8%AD%E7%AB%8B%E6%B3%95%E4%BA%BA,%E3%82%82%E8%A9%B2%E5%BD%93%E3%81%99%E3%82%8B%E6%B3%95%E4%BA%BA%E3%81%A7%E3%81%99%E3%80%82\">\u56fd\u7a0e\u5e81\u300c\u65b0\u898f\u958b\u696d\u53c8\u306f\u6cd5\u4eba\u306e\u65b0\u898f\u8a2d\u7acb\u306e\u3068\u304d\u300d<\/a><\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"a5\">4.\u4e00\u5b9a\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u3068\u6cd5\u4eba\u6210\u308a\u3092\u3057\u30662\u671f\u76ee\u304b\u3089\u7d0d\u7a0e\u304c\u5fc5\u8981<\/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-45-1024x401.png\" alt=\"\" class=\"wp-image-3051\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-45-1024x401.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-45-300x118.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-45-768x301.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-45.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u65e5\uff08\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u65e5\uff09\u304b\u30896\u30f6\u6708\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306f\u30012\u671f\u76ee\u304b\u3089\u8ab2\u7a0e\u5bfe\u8c61<\/strong>\u3068\u306a\u308a\u307e\u3059\u30021,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u57fa\u6e96\u306f\u3001\u8cde\u4e0e\u3084\u7d66\u4e0e\u306a\u3069\u306e\u5408\u8a08\u984d\u306b\u3088\u308b\u5224\u5b9a\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u30014\u67081\u65e5\u306b\u4e8b\u696d\u5e74\u5ea6\u3092\u958b\u59cb\u3057\u305f\u3068\u3059\u308b\u3068\u30016\u30f6\u6708\u5f8c\u306f9\u670831\u65e5\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u671f\u9593\u306b\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u3068\u3001\u57fa\u672c\u7684\u306b\u306f2\u671f\u76ee\u304b\u3089\u8ab2\u7a0e\u5bfe\u8c61\u8005\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u3001\u7279\u4f8b\u304c\u3042\u308a1\u671f\u304c7\u30f5\u6708\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u300c\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u65e5\u304b\u30896\u30f6\u6708\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u8ab2\u7a0e\u5bfe\u8c61\u300d\u3068\u3044\u3046\u9069\u7528\u304c\u9664\u5916\u3055\u308c\u307e\u3059\u3002\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u65e5\u304b\u30896\u30f5\u6708\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3082\u30011\u671f\u304c7\u30f5\u6708\u4ee5\u4e0b\u3067\u3042\u308c\u30702\u671f\u76ee\u306f\u8ab2\u7a0e\u5bfe\u8c61\u8005\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u77ed\u671f\u9593\u3067\u58f2\u4e0a\u9ad8\u304c\u5927\u304d\u304f\u306a\u308b\u30b5\u30fc\u30d3\u30b9\u3084\u5546\u54c1\u3092\u6271\u3063\u3066\u3044\u308b\u5834\u5408\u3084\u5f79\u8077\u540d\u3084\u793e\u54e1\u304c\u591a\u304f\u7d66\u4e0e\u652f\u6255\u3044\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u5834\u5408\u306f\u30011\u671f\u76ee\u306e\u671f\u9593\u3092\u691c\u8a0e\u3057\u305f\u3046\u3048\u3067\u6cd5\u4eba\u6210\u308a\u3092\u9032\u3081\u308b\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/kaisei\/201109.htm\">\u56fd\u7a0e\u5e81\u300c\u6d88\u8cbb\u7a0e\u6cd5\u6539\u6b63\u306e\u304a\u77e5\u3089\u305b\u300d<\/a><\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">5.3\u671f\u76ee\u4ee5\u964d\u306f\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b<\/h2>\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-46-1024x425.png\" alt=\"\" class=\"wp-image-3052\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-46-1024x425.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-46-300x124.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-46-768x318.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-46.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>3\u671f\u76ee\u4ee5\u964d\u306f\u6cd5\u4eba\u6210\u308a\u3092\u3057\u3066\u304b\u3089\u306e\u57fa\u6e96\u671f\u9593\u304c\u3067\u304d\u308b\u305f\u3081\u3001<strong>\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f<\/strong>\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u3053\u3067\u3001\u304a\u3055\u3089\u3044\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u300c<a href=\"#a4\">2.\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u6700\u95772\u5e74\u9593\u306f\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u306b\u306a\u308b2\u3064\u306e\u7406\u7531<\/a>\u300d\u3067\u89e6\u308c\u305f\u3088\u3046\u306b\u3001\u6cd5\u4eba\u306e\u57fa\u6e96\u671f\u9593\u3068\u306f2\u671f\u524d\u306e\u3053\u3068\u3067\u3057\u305f\u3002\u4f8b\u3048\u3070\u30012021\u5e74\u5ea6\u306b\u6cd5\u4eba\u6210\u308a\u3092\u3057\u30662023\u5e74\u5ea6\u304c3\u671f\u76ee\u3060\u3068\u3059\u308b\u3068\u3001\u57fa\u6e96\u671f\u9593\u306f2\u671f\u524d\u306e2021\u5e74\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>2021\u5e74\u5ea6\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u3068\u3001\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\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=\"282\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-47-1024x282.png\" alt=\"\" class=\"wp-image-3053\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-47-1024x282.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-47-300x83.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-47-768x211.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-47.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-1.\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u5834\u5408\u306f\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u5c4a\u51fa\u66f8\u3092\u51fa\u3059<\/h3>\r\n\r\n\r\n\r\n<p>\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u5834\u5408\u306f\u3001\u901f\u3084\u304b\u306b<strong>\u300c\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa<\/strong>\u3057\u307e\u3059\u3002\u63d0\u51fa\u65b9\u6cd5\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\"><strong>\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u5c4a\u51fa\u66f8\u306e\u624b\u7d9a\u304d\u65b9\u6cd5<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>\u63d0\u51fa\u5148<\/strong><strong><\/strong><\/td><td>\u7d0d\u7a0e\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72<\/td><\/tr><tr><td><strong>\u624b\u6570\u6599<\/strong><strong><\/strong><\/td><td>\u7121\u6599<\/td><\/tr><tr><td><strong>\u63d0\u51fa\u65b9\u6cd5<\/strong><strong><\/strong><\/td><td>\u7d0d\u7a0e\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u9001\u4ed8\u307e\u305f\u306f\u6301\u53c2\u3059\u308b<\/td><\/tr><tr><td><strong>\u63d0\u51fa\u66f8\u985e<\/strong><strong><\/strong><\/td><td><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/pdf\/1461_03.pdf\">\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u5c4a\u51fa\u66f8<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n<p>\u5c4a\u51fa\u66f8\u306b\u306f\u7d0d\u7a0e\u5730\u306e\u4f4f\u6240\u3084\u5c4b\u53f7\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3001\u6c0f\u540d\u306a\u3069\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306f\u3001\u5fd8\u308c\u305a\u306b\u63d0\u51fa\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_03.htm\">\u56fd\u7a0e\u5e81\u300c\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u5c4a\u51fa\u624b\u7d9a\u300d<\/a><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u3010\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3082\u5c4a\u3051\u51fa\u304c\u5fc5\u8981\u3011<\/strong><br>&nbsp;<br>\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u4e0b\u56de\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u5834\u5408\u306f\u3001\u300c\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3067\u306a\u304f\u306a\u3063\u305f\u65e8\u306e\u5c4a\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u305f\u3068\u304d\u3060\u3051\u3067\u306a\u304f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u5909\u66f4\u3068\u306a\u308b\u5834\u5408\u3082\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306a\u306e\u3067\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br>&nbsp;<br>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_09.htm\">\u56fd\u7a0e\u5e81\u300c\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3067\u306a\u304f\u306a\u3063\u305f\u65e8\u306e\u5c4a\u51fa\u624b\u7d9a\u300d<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-2.\u6d88\u8cbb\u7a0e\u984d\u304c48\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u4e2d\u9593\u5831\u544a\u304c\u5fc5\u8981<\/h3>\r\n\r\n\r\n\r\n<p><strong>\u524d\u5e74\u5ea6\u306e\u6d88\u8cbb\u7a0e\u306e\u5e74\u7a0e\u984d\u304c48\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u4e2d\u9593\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3068\u4e2d\u9593\u7d0d\u4ed8\u304c\u5fc5\u8981<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u4eca\u671f\u304c2023\u5e74\u5ea6\u3068\u3057\u305f\u5834\u5408\u30012022\u5e74\u5ea6\u306b\u7d0d\u3081\u305f\u6d88\u8cbb\u7a0e\u984d\u304c48\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u4e2d\u9593\u5831\u544a\u3068\u4e2d\u9593\u7d0d\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e2d\u9593\u5831\u544a\u66f8\u3084\u4e2d\u9593\u7d0d\u4ed8\u306e\u56de\u6570\u306f\u6d88\u8cbb\u7a0e\u984d\u306b\u3088\u308a\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>&nbsp;<\/strong><\/td><td><strong>48<\/strong><strong>\u4e07\u8d85\uff5e400\u4e07\u5186\u4ee5\u4e0b<\/strong><strong><\/strong><\/td><td><strong>400<\/strong><strong>\u4e07\u8d85\uff5e4,800\u4e07\u5186\u4ee5\u4e0b<\/strong><strong><\/strong><\/td><td><strong>4,800<\/strong><strong>\u4e07\u5186\u8d85<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>\u4e2d\u9593\u5831\u544a\u306e\u56de\u6570<\/strong><strong><\/strong><\/td><td>\u5e741\u56de<\/td><td>\u5e743\u56de<\/td><td>\u5e7411\u56de<\/td><\/tr><tr><td><strong>\u4e2d\u9593\u7d0d\u7a0e\u984d<\/strong><strong><\/strong> <strong>\uff08\u4e88\u5b9a\u7533\u544a\u65b9\u5f0f\u306e\u5834\u5408\uff09<\/strong><strong><\/strong><\/td><td>\u524d\u8ab2\u7a0e\u671f\u9593\u306e \u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u306e6\/12<\/td><td>\u524d\u8ab2\u7a0e\u671f\u9593\u306e \u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u306e3\/12<\/td><td>\u524d\u8ab2\u7a0e\u671f\u9593\u306e \u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u306e1\/12<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6609.htm\">\u56fd\u7a0e\u5e81\u300c\u4e2d\u9593\u7533\u544a\u306e\u65b9\u6cd5\u300d<\/a><\/figcaption><\/figure>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u3001\u524d\u8ab2\u7a0e\u671f\u9593\u306e\u6d88\u8cbb\u7a0e\u984d\u304c600\u4e07\u5186\u3060\u3063\u305f\u5834\u5408\u306f\u30011\u5e74\u306b3\u56de\u5b9a\u3081\u3089\u308c\u305f\u671f\u9593\u5185\u306b\u4e2d\u9593\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u524d\u8ab2\u7a0e\u671f\u9593\u306e\u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u306e3\/12\u3092\u4e2d\u9593\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002600\u4e07\u5186\u306e\u5834\u5408\u306f\u3001150\u4e07\u5186\u3092\u4e2d\u9593\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>1\u5e74\u9593\u306e\u6d88\u8cbb\u7a0e\u7d0d\u7a0e\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u3068\u4e2d\u9593\u5831\u544a\u3084\u4e2d\u9593\u7d0d\u7a0e\u3092\u884c\u3044\u3001\u78ba\u5b9a\u7533\u544a\u6642\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">6.\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u6d88\u8cbb\u7a0e\u306e\u514d\u9664\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b\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=\"578\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-48-1024x578.png\" alt=\"\" class=\"wp-image-3055\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-48-1024x578.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-48-300x169.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-48-768x433.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-48.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u3053\u307e\u3067\u8aad\u307f\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u306f\u3067\u304d\u308b\u9650\u308a\u6d88\u8cbb\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u305f\u3044\u3068\u611f\u3058\u305f\u65b9\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u3053\u3067\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u514d\u9664\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b\u65b9\u6cd5\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u3069\u306e\u3088\u3046\u306a\u70b9\u3092\u78ba\u8a8d\u3057\u306a\u304c\u3089\u6cd5\u4eba\u6210\u308a\u3092\u691c\u8a0e\u3059\u308b\u3079\u304d\u304b\u5206\u304b\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\">6-1.\u8cc7\u672c\u91d1\u30921,000\u4e07\u5186\u4ee5\u4e0b\u306b\u6291\u3048\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=\"432\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-49-1024x432.png\" alt=\"\" class=\"wp-image-3056\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-49-1024x432.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-49-300x127.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-49-768x324.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-49.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>1\u3064\u76ee\u306f\u3001<strong>\u8cc7\u672c\u91d1\u30921,000\u4e07\u5186\u4ee5\u4e0b\u306b\u6291\u3048\u308b<\/strong>\u3053\u3068\u3067\u3059\u3002\u300c<a href=\"#a2\">3.\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3068\u304d\u306b\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u306b\u306a\u3089\u306a\u30444\u3064\u306e\u30b1\u30fc\u30b9<\/a>\u300d\u3067\u3082\u89e6\u308c\u307e\u3057\u305f\u304c\u3001\u8cc7\u672c\u91d1\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308a\u307e\u3059\u3002\u6d88\u8cbb\u7a0e\u306e\u514d\u9664\u3092\u6700\u5927\u9650\u306b\u6d3b\u304b\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u8cc7\u672c\u91d1\u30921,000\u4e07\u5186\u4ee5\u4e0b\u306b\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3060\u3057\u3001\u4eba\u6750\u6d3e\u9063\u4f1a\u793e\u306e\u5834\u5408\u306f\u8cc7\u672c\u91d1\u30922,000\u4e07\u5186\u4ee5\u4e0a\u7528\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u521d\u5e74\u5ea6\u304b\u3089\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u8cc7\u672c\u91d1\u306f\u4fe1\u983c\u6027\u3084\u878d\u8cc7\u306a\u3069\u306b\u3082\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u8cc7\u672c\u91d1\u304c\u8457\u3057\u304f\u5c11\u306a\u3044\u3068\u6cd5\u4eba\u3068\u3057\u3066\u306e\u4fe1\u983c\u6027\u306b\u6b20\u3051\u3066\u3001\u601d\u3063\u305f\u3088\u3046\u306a\u878d\u8cc7\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6d88\u8cbb\u7a0e\u306e\u514d\u7a0e\u3092\u6700\u5927\u9650\u6d3b\u7528\u3059\u308b\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u304c\u3001\u8cc7\u672c\u91d1\u3092\u6c7a\u3081\u308b\u8981\u7d20\u306f\u4ed6\u306b\u3082\u3042\u308a\u307e\u3059\u3002\u6700\u7d42\u7684\u306a\u8cc7\u672c\u91d1\u984d\u306f\u3001\u4fe1\u983c\u6027\u3084\u4eca\u5f8c\u306e\u8a08\u753b\u306a\u3069\u3082\u8e0f\u307e\u3048\u3066\u6c7a\u3081\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u3010\u5897\u8cc7\u3092\u884c\u3044\u8cc7\u672c\u91d1\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u3082\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u3011<\/strong><br>&nbsp;<br>\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u306f\u8cc7\u672c\u91d1\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3082\u3001\u5897\u8cc7\u3092\u3057\u30661,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u30012\u671f\u76ee\u306e\u958b\u59cb\u524d\u306b\u5897\u8cc7\u3092\u884c\u3044\u8cc7\u672c\u91d1\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u30012\u671f\u76ee\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3059\u3002<br>&nbsp;<br>\u8cc7\u672c\u91d1\u306e\u5897\u8cc7\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5897\u8cc7\u3092\u884c\u3046\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u6ce8\u610f\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\" id=\"a7\">6-2.1\u671f\u76ee\u3092\u3067\u304d\u308b\u3060\u3051\u9577\u304f\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=\"425\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-50-1024x425.png\" alt=\"\" class=\"wp-image-3058\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-50-1024x425.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-50-300x124.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-50-768x318.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-50.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\u3092\u3057\u305f\u5e74\u5ea6\u3092\u3067\u304d\u308b\u3060\u3051\u9577\u304f\u3059\u308b<\/strong>\u3053\u3068\u3067\u3059\u3002\u6cd5\u4eba\u306f1\u5e74\u3092\u8d85\u3048\u306a\u3051\u308c\u3070\u3001\u4e8b\u696d\u5e74\u5ea6\u3092\u4f55\u30f5\u6708\u306b\u8a2d\u5b9a\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u6c7a\u7b97\u516c\u544a\u306f\u5fc5\u8981\u306a\u306e\u3067\u3042\u307e\u308a\u77ed\u3044\u671f\u9593\u306f\u691c\u8a0e\u3057\u306b\u304f\u3044\u3067\u3059\u304c\u30012\u30f5\u6708\u30843\u30f5\u6708\u3067\u3082\u8a2d\u5b9a\u306f\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u30013\u6708\u3092\u6c7a\u7b97\u6708\u306b\u8a2d\u5b9a\u3057\u305f\u5834\u5408\u306b\u30011\u6708\u306b\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u30681\u671f\u76ee\u306f1\u6708\u304b\u30893\u6708\u306e3\u30f5\u6708\u9593\u306b\u306a\u308a\u307e\u3059\u30021\u671f\u76ee\u306e\u671f\u9593\u304c\u77ed\u3044\u3068\u3001\u514d\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593\u304c\u5fc5\u7136\u7684\u306b\u77ed\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u5148\u307b\u3069\u306e\u4f8b\u3067\u306f1\u671f\u76ee\u306f3\u30f5\u6708\u3057\u304b\u306a\u3044\u306e\u3067\u30011\u5e743\u30f5\u6708\u304c\u514d\u9664\u306e\u7279\u4f8b\u671f\u9593\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>1\u671f\u76ee\u3092\u9577\u304f\u8a2d\u5b9a\u3067\u304d\u308c\u3070\u305d\u306e\u5206\u514d\u9664\u671f\u9593\u304c\u9577\u304f\u306a\u308b\u305f\u3081\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u691c\u8a0e\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u3010\u7279\u5b9a\u671f\u9593\u306e\u58f2\u4e0a\u307e\u305f\u306f\u7d66\u4e0e\u304c1000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f7\u30f6\u6708\u4ee5\u4e0b\u3092\u8a2d\u5b9a\u3059\u308b\u3011<\/strong><br>\u00a0<br>\u300c<a href=\"#a5\">4.\u4e00\u5b9a\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u3068\u6cd5\u4eba\u6210\u308a\u3092\u3057\u30662\u671f\u76ee\u304b\u3089\u7d0d\u7a0e\u304c\u5fc5\u8981<\/a>\u300d\u3067\u89e6\u308c\u307e\u3057\u305f\u304c\u3001\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u65e5\u304b\u30896\u30f6\u6708\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\uff08\u7d66\u4e0e\u3084\u8cde\u4e0e\uff09\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u30682\u671f\u76ee\u304c\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<br>\u00a0<br>\u3057\u304b\u3057\u3001\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u65e5\u304b\u30896\u30f5\u6708\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3082\u30011\u671f\u304c7\u30f5\u6708\u4ee5\u4e0b\u3067\u3042\u308c\u30702\u671f\u76ee\u306f\u8ab2\u7a0e\u5bfe\u8c61\u8005\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3064\u307e\u308a\u3001\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u65e5\u304b\u30896\u30f5\u6708\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u305d\u3046\u306a\u5834\u5408\u306b\u9650\u3063\u3066\u306f\u3001<strong>1\u671f\u76ee\u306f7\u30f5\u6708\u4ee5\u4e0b\u306b\u8a2d\u5b9a\u3057\u305f\u307b\u3046\u304c\u3044\u3044<\/strong>\u3067\u3059\u3002<br>\u00a0<br>\u77ed\u671f\u9593\u3067\u58f2\u4e0a\u9ad8\u304c\u5927\u304d\u304f\u306a\u308b\u30b5\u30fc\u30d3\u30b9\u3084\u5546\u54c1\u3092\u6271\u3063\u3066\u3044\u308b\u5834\u5408\u3084\u5f79\u8077\u540d\u3084\u793e\u54e1\u304c\u591a\u304f\u7d66\u4e0e\u652f\u6255\u3044\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u5834\u5408\u306f\u30011\u671f\u76ee\u306e\u671f\u9593\u3092\u691c\u8a0e\u3057\u305f\u3046\u3048\u3067\u6cd5\u4eba\u6210\u308a\u3092\u9032\u3081\u308b\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">6-3.\u500b\u4eba\u4e8b\u696d\u4e3b\u306e3\u671f\u76ee\u306b\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308c\u3070\u6700\u95774\u5e74\u9593\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306a\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=\"421\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-51-1024x421.png\" alt=\"\" class=\"wp-image-3059\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-51-1024x421.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-51-300x123.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-51-768x316.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-51.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>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e3\u671f\u76ee\u306b\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u6700\u95774\u5e74\u9593\u306f\u6d88\u8cbb\u7a0e\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308c\u308b<\/strong>\u3053\u3068\u3067\u3059\u3002\u57fa\u6e96\u671f\u9593\u6cd5\u4eba\u3060\u3051\u3067\u306a\u304f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3082\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u57fa\u6e96\u671f\u9593\u306f\u30012\u5e74\u524d\u3068\u306a\u308a\u307e\u3059\u3002\u300c<a href=\"#a3\">2-1.\u57fa\u6e96\u671f\u9593\u304c\u306a\u3044<\/a>\u300d\u3067\u89e3\u8aac\u3057\u305f\u5185\u5bb9\u3068\u540c\u69d8\u306b\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u30822\u5e74\u9593\u306f\u57fa\u6e96\u671f\u9593\u304c\u306a\u304f\u514d\u9664\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u514d\u9664\u306e\u7279\u4f8b\u671f\u9593\u3068\u6cd5\u4eba\u306e\u514d\u9664\u306e\u7279\u4f8b\u671f\u9593\u3092\u9023\u7d9a\u3057\u3066\u4f7f\u3048\u3070\u3001\u6700\u9577\u30674\u5e74\u9593\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308c\u308b\u306e\u3067\u3059\u3002\u3082\u3061\u308d\u3093\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u306b\u306f\u6d88\u8cbb\u7a0e\u9762\u306e\u3053\u3068\u3060\u3051\u3067\u306a\u304f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u306e\u58f2\u4e0a\u3084\u6210\u9577\u306a\u3069\u3082\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002\u6d88\u8cbb\u7a0e\u306e\u512a\u9047\u306e\u307f\u3067\u6cd5\u4eba\u6210\u308a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u6c7a\u5b9a\u3067\u304d\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6d88\u8cbb\u7a0e\u306e\u514d\u9664\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b\u65b9\u6cd5\u306e\u4e00\u3064\u3068\u3057\u3066\u628a\u63e1\u3057\u3066\u304a\u304f\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u3057\u3066\u3044\u305f\u5834\u5408\u306f4\u5e74\u9593\u306e\u514d\u7a0e\u671f\u9593\u306f\u306a\u3044\u3011<\/strong><br>&nbsp;<br>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u6700\u95774\u5e74\u9593\u306e\u514d\u7a0e\u671f\u9593\u306f\u5b9f\u73fe\u3067\u304d\u307e\u305b\u3093\u3002\u4f8b\u3048\u3070\u3001\u500b\u4eba\u4e8b\u696d\u4e3b2\u5e74\u76ee\u3067\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u3057\u305f\u5834\u5408\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u3092\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">7.\u6cd5\u4eba\u6210\u308a\u3059\u308b\u3068\u304d\u306e\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308bQ&amp;A<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"714\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-52-1024x714.png\" alt=\"\" class=\"wp-image-3060\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-52-1024x714.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-52-300x209.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-52-768x535.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-52.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\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b\u7591\u554f\u3092\u307e\u3068\u3081\u3066\u307f\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><a><\/a>7-1.Q.\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u305f\u307b\u3046\u304c\u3044\u3044\u30b1\u30fc\u30b9\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/h3>\r\n\r\n\r\n\r\n<p>A.\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u3001<strong>\u4efb\u610f\u3067\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u3053\u3068\u306f\u53ef\u80fd<\/strong>\u3067\u3059\u3002\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u305f\u307b\u3046\u304c\u3044\u3044\u30b1\u30fc\u30b9\u3068\u3057\u3066\u306f\u300c<a href=\"#a6\">3-4.\u30b1\u30fc\u30b9\u2463\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u624b\u7d9a\u304d\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408<\/a>\u300d\u3067\u3082\u89e6\u308c\u305f\u3088\u3046\u306b\u3001\u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\u3088\u308a\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u306e\u307b\u3046\u304c\u591a\u3044\u5834\u5408\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3082\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><a><\/a>7-2.Q.\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3068\u304d\u306b\u56fa\u5b9a\u8cc7\u7523\u3092\u8b72\u6e21\u3059\u308b\u5834\u5408\u306f\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<\/h3>\r\n\r\n\r\n\r\n<p>A.<strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u3001\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/strong>\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<\/p>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">8.\u7a0e\u306e\u60a9\u307f\u306f\u512a\u79c0\u306a\u7a0e\u7406\u58eb\u3078\uff01\u7a0e\u7406\u58eb\u3092\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"488\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-53-1024x488.png\" alt=\"\" class=\"wp-image-3061\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-53-1024x488.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-53-300x143.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-53-768x366.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-53.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u7570\u306a\u308a\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u6d88\u8cbb\u7a0e\u4e00\u3064\u3092\u53d6\u3063\u3066\u3082\u6cd5\u5f8b\u304c\u8907\u96d1\u3067\u7406\u89e3\u304c\u96e3\u3057\u3044\u3082\u306e\u3067\u3059\u3002\u6cd5\u4eba\u6210\u308a\u306e\u6e96\u5099\u3084\u6cd5\u4eba\u6210\u308a\u5f8c\u3082\u7a0e\u52d9\u3084\u6c7a\u7b97\u3001\u4f1a\u8a08\u306a\u3069\u5c02\u9580\u7684\u306a\u77e5\u8b58\u3092\u5fc5\u8981\u3068\u3059\u308b\u5834\u9762\u304c\u591a\u304f\u300c\u3069\u306e\u3088\u3046\u306b\u5bfe\u51e6\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u5206\u304b\u3089\u306a\u3044\u300d\u300c\u7406\u89e3\u3059\u308b\u306e\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u300d\u306a\u3069\u3001\u7d4c\u55b6\u8005\u306e\u60a9\u307f\u306e\u7a2e\u3068\u306a\u308a\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u3053\u3067\u3001<strong>\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u6bb5\u968e\u304b\u3089\u3001\u7a0e\u7406\u58eb\u3092\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/strong>\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u7a0e\u7406\u58eb\u3092\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u3059\u308b3\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u89e3\u8aac\u3059\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.\u4e8b\u696d\u306b\u96c6\u4e2d\u3067\u304d\u4f1a\u793e\u3092\u6210\u9577\u3055\u305b\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=\"427\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-54-1024x427.png\" alt=\"\" class=\"wp-image-3062\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-54-1024x427.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-54-300x125.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-54-768x320.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-54.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\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u7570\u306a\u308a\u4f1a\u8a08\u51e6\u7406\u3084\u6c7a\u7b97\u516c\u544a\u306e\u4f5c\u6210\u3001\u8cc7\u91d1\u8abf\u9054\u306a\u3069\u3084\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u696d\u52d9\u304c\u6025\u6fc0\u306b\u5897\u3048\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u696d\u52d9\u3092\u793e\u5185\u3067\u884c\u3063\u3066\u3044\u308b\u3068\u65e5\u3005\u306e\u7d4c\u55b6\u3067\u624b\u4e00\u676f\u3067\u3001\u4f1a\u793e\u3092\u6210\u9577\u3055\u305b\u308b\u6226\u7565\u7684\u306a\u7d4c\u55b6\u307e\u3067\u306a\u304b\u306a\u304b\u624b\u304c\u56de\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5b9f\u969b\u306b\u300c\u305b\u3063\u304b\u304f\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u306e\u306b\u5fd9\u3057\u304f\u3066\u601d\u3063\u305f\u3088\u3046\u306a\u30d3\u30b8\u30e7\u30f3\u3092\u63cf\u3051\u306a\u3044\u300d\u300c\u4f1a\u793e\u306e\u6210\u9577\u307e\u3067\u8003\u3048\u308b\u4f59\u88d5\u304c\u306a\u304f\u898f\u6a21\u304c\u62e1\u5927\u3057\u306a\u3044\u300d\u306a\u3069\u306e\u60a9\u307f\u306f\u3088\u304f\u8033\u306b\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u3092\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u3059\u308b\u3068\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a<strong>\u8907\u96d1\u306a\u696d\u52d9\u3084\u624b\u9593\u306e\u304b\u304b\u308b\u696d\u52d9\u3092\u4e00\u4efb<\/strong>\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u6bce\u6708\u306e\u8a18\u5e33<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u6c7a\u7b97\u66f8\u3084\u7533\u544a\u66f8\u306e\u4f5c\u6210<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u5c0e\u5165\u652f\u63f4<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u8cc7\u91d1\u8abf\u9054\u306e\u30b5\u30dd\u30fc\u30c8<\/p>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u3001\u6bce\u6708\u306e\u8a18\u5e33\u3084\u6c7a\u6e08\u66f8\u3001\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3092\u73fe\u5728\u306e\u696d\u52d9\u304b\u3089\u5207\u308a\u96e2\u3059\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u76f8\u5f53\u306a\u6642\u9593\u3092\u637b\u51fa\u3067\u304d\u308b\u306f\u305a\u3067\u3059\u3002\u305d\u306e\u6642\u9593\u3092\u4f1a\u793e\u306e\u7d4c\u55b6\u3084\u6226\u7565\u3092\u8003\u3048\u308b\u6642\u9593\u306b\u3042\u3066\u308c\u3070\u3001\u30b9\u30d4\u30fc\u30c9\u611f\u3092\u6301\u3061\u4f1a\u793e\u3092\u6210\u9577\u3055\u305b\u3089\u308c\u307e\u3059\u3002<strong>\u5c02\u9580\u6027\u306e\u9ad8\u3044\u5206\u91ce\u306f\u4fe1\u983c\u3067\u304d\u308b\u7a0e\u7406\u58eb\u306b\u4efb\u305b\u308b\u3053\u3068\u3067\u3001\u4f1a\u793e\u304c\u80b2\u3064\u57fa\u76e4\u3092\u6574\u3048\u3089\u308c\u307e\u3059\u3002<\/strong><strong><\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">8-2.\u8cc7\u91d1\u7e70\u308a\u3084\u7d4c\u55b6\u306a\u3069\u306e\u76f8\u8ac7\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=\"428\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-55-1024x428.png\" alt=\"\" class=\"wp-image-3063\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-55-1024x428.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-55-300x126.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-55-768x321.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-55.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u300c\u7d4c\u55b6\u8005\u306f\u5b64\u72ec\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u3088\u304f\u8033\u306b\u3057\u307e\u305b\u3093\u304b\uff1f\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u3088\u308a\u4e00\u5c64\u8cac\u4efb\u304c\u91cd\u304f\u306a\u308a\u3001\u4f1a\u793e\u306e\u884c\u304f\u672b\u3092\u5de6\u53f3\u3059\u308b\u5224\u65ad\u3092\u5e7e\u5ea6\u3082\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u7d4c\u55b6\u8005\u306f\u793e\u54e1\u3068\u306f\u7acb\u5834\u304c\u7570\u306a\u308b\u305f\u3081\u8ab2\u984c\u3084\u60a9\u307f\u3092\u76f8\u8ac7\u3059\u308b\u76f8\u624b\u304c\u304a\u3089\u305a\u3001\u3069\u3046\u3057\u3066\u3082\u5b64\u72ec\u3092\u611f\u3058\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u3001<strong>\u7d4c\u55b6\u8005\u306e\u53f3\u8155\u3068\u306a\u308b\u7d4c\u9a13\u3084\u77e5\u8b58\u304c\u8c4a\u5bcc\u306a\u7a0e\u7406\u58eb\u304c\u3044\u308c\u3070\u3001\u73fe\u72b6\u306e\u60a9\u307f\u3084\u8ab2\u984c\u3092\u76f8\u8ac7\u3057\u306a\u304c\u3089\u4e8c\u4eba\u4e09\u811a\u3067\u4f1a\u793e\u3092\u6210\u9577\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/strong>\u3002\u300c\u3053\u306e\u3068\u304d\u3069\u306e\u3088\u3046\u306a\u6c7a\u65ad\u3092\u3059\u308b\u3079\u304d\u3060\u308d\u3046\u300d\u3068\u4e00\u4eba\u3067\u60a9\u3080\u3053\u3068\u3082\u6e1b\u308a\u3001\u81ea\u4fe1\u3092\u6301\u3061\u6c7a\u65ad\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u4f8b\u3048\u3070<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u81ea\u793e\u306e\u7d4c\u55b6\u8ab2\u984c\u306b\u5fdc\u3058\u305f\u8cc7\u91d1\u7e70\u308a\u306e\u65b9\u6cd5<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u81ea\u793e\u306b\u5408\u3046\u878d\u8cc7\u3084\u6295\u8cc7\u306e\u30b5\u30dd\u30fc\u30c8<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u4f59\u5206\u306a\u7d4c\u8cbb\u3092\u6291\u3048\u308b\u5bfe\u7b56\u65b9\u6cd5<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u5229\u76ca\u3092\u6700\u5927\u5316\u3059\u308b\u65b9\u6cd5<\/p>\r\n\r\n\r\n\r\n<p>\u306a\u3069\u3001\u5e45\u5e83\u3044\u8ab2\u984c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306e\u30b5\u30dd\u30fc\u30c8\u304c\u53ef\u80fd\u3067\u3059\u3002\u4f8b\u3048\u3070\u300c\u81ea\u793e\u306e\u8cc7\u91d1\u7e70\u308a\u306f\u9069\u5207\u306a\u306e\u3060\u308d\u3046\u304b\uff1f\u300d\u3068\u4e0d\u5b89\u306b\u611f\u3058\u305f\u5834\u5408\u306f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3092\u3057\u3066\u3001\u554f\u984c\u3068\u306a\u308b\u90e8\u5206\u3084\u6539\u5584\u3067\u304d\u308b\u90e8\u5206\u3092\u6307\u6458\u3057\u3066\u3082\u3089\u3048\u307e\u3059\u3002\u7d4c\u55b6\u8005\u304c\u4e00\u4eba\u3067\u60a9\u3093\u3067\u3044\u308b\u3068\u554f\u984c\u89e3\u6c7a\u307e\u3067\u306b\u6642\u9593\u3092\u8981\u3057\u307e\u3059\u304c\u3001\u983c\u308a\u306b\u306a\u308b\u7a0e\u7406\u58eb\u304c\u3044\u308b\u3068\u4e0d\u5b89\u3084\u8ab2\u984c\u3082\u77ed\u671f\u9593\u3067\u89e3\u6d88\u3067\u304d\u5065\u5168\u306a\u4f1a\u793e\u7d4c\u55b6\u3092\u5b9f\u73fe\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">8-3.\u8cbb\u7528\u306f\u304b\u304b\u308b\u3082\u306e\u306e\u7dcf\u5408\u7684\u306b\u898b\u308b\u3068\u304a\u5f97<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"435\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-56-1024x435.png\" alt=\"\" class=\"wp-image-3064\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-56-1024x435.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-56-300x127.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-56-768x326.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-56.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3092\u3059\u308b\u3068\u305d\u306e\u8cbb\u7528\u306f\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u5b9f\u306f\u7dcf\u5408\u7684\u306b\u898b\u308b\u3068\u30b3\u30b9\u30c8\u30c0\u30a6\u30f3\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e00\u4f8b\u3068\u3057\u3066\u3001<strong>\u300c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u306a\u3089\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u81ea\u5206\u3067\u6cd5\u4eba\u6210\u308a\u3059\u308b\u3088\u308a\u3082\u4f4e\u3044\u8cbb\u7528\u3067\u4f9d\u983c<\/strong>\u304c\u3067\u304d\u307e\u3059\u3002\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306f\u8cbb\u7528\u3068\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u81ea\u5206\u3067\u884c\u3046\u3088\u308a\u308270,000\u5186\u4ee5\u4e0a\u3082\u5b89\u304f\u6cd5\u4eba\u6210\u308a\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u4e3b\u306a\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9<\/strong><strong><\/strong><\/td><td><strong>\u81ea\u5206\u3067\u6cd5\u4eba\u6210\u308a\u3059\u308b\u5834\u5408<\/strong><strong><\/strong><\/td><td><strong>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/strong><strong><\/strong><\/td><\/tr><tr><td>\u5b9a\u6b3e\u8a8d\u8a3c\u5370\u7d19\u4ee3 \u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599 \u306a\u3069<\/td><td><strong>240,000<\/strong><strong>\u5186<\/strong><strong><\/strong><\/td><td><strong>163,000<\/strong><strong>\u5186<\/strong><strong><\/strong><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u203b\u76ee\u5b89\u8cbb\u7528\u3067\u3059\u3002\u8cc7\u672c\u91d1\u984d\u7b49\u306b\u3088\u308a\u5909\u52d5\u3057\u307e\u3059\u3002<\/figcaption><\/figure>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u7d4c\u55b6\u8005\u4e00\u4eba\u3067\u5224\u65ad\u3092\u3059\u308b\u3068<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u7a0e\u91d1\u3092\u6255\u3044\u904e\u304e\u3066\u3044\u308b<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u7d4c\u8cbb\u3092\u6291\u3048\u308b\u65b9\u6cd5\u304c\u5206\u304b\u3089\u306a\u3044<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u4e0d\u8981\u306a\u624b\u6570\u6599\u3084\u5229\u7528\u6599\u3092\u6255\u3063\u3066\u3044\u308b<\/p>\r\n\r\n\r\n\r\n<p>\u306a\u3069<strong>\u8a8d\u8b58\u306e\u8aa4\u308a\u304c\u3042\u308a\u3001\u4f59\u5206\u306a\u30b3\u30b9\u30c8\u3092\u304b\u3051\u3066\u3044\u308b\u53ef\u80fd\u6027<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u7a0e\u7406\u58eb\u3068\u76f8\u8ac7\u3057\u306a\u304c\u3089\u7d4c\u8cbb\u7ba1\u7406\u3084\u4f1a\u8a08\u7ba1\u7406\u3092\u3059\u308b\u3053\u3068\u3067\u5e74\u9593100\u4e07\u5186\u306e\u30b3\u30b9\u30c8\u524a\u6e1b\u304c\u5b9f\u73fe\u3059\u308b\u3068\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3092\u3057\u305f\u3068\u3057\u3066\u3082\u30b3\u30b9\u30c8\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3068\u304f\u306b\u3001\u4f1a\u8a08\u3084\u7a0e\u52d9\u306f\u6cd5\u5f8b\u3084\u8907\u96d1\u306a\u898f\u5247\u304c\u7d61\u3093\u3067\u304a\u308a\u3001\u7d4c\u55b6\u8005\u304c\u4e00\u4eba\u3067\u6700\u826f\u306a\u5224\u65ad\u3092\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u3067\u3059\u3002\u6b63\u3057\u3044\u77e5\u8b58\u304c\u3042\u308b\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u304b\u3089\u3053\u305d\u3001\u6700\u7d42\u7684\u306b\u306f\u4f59\u5206\u306a\u30b3\u30b9\u30c8\u3092\u6291\u3048\u5fc5\u8981\u306a\u90e8\u5206\u306b\u6295\u8cc7\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">9.\u9593\u9055\u3044\u306a\u304f\u8cbb\u7528\u30fb\u624b\u9593\u3092\u524a\u6e1b\u3067\u304d\u308b\u7a0e\u7406\u58eb\u306e\u9078\u3073\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=\"505\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-57-1024x505.png\" alt=\"\" class=\"wp-image-3065\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-57-1024x505.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-57-300x148.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-57-768x379.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-57.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u3092\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u7406\u89e3\u3067\u304d\u305f\u3068\u3053\u308d\u3067\u3001\u81ea\u793e\u306b\u5408\u3046\u7a0e\u7406\u58eb\u306f\u3069\u306e\u3088\u3046\u306b\u9078\u3079\u3070\u3044\u3044\u306e\u304b\u8ff7\u3046\u3068\u3053\u308d\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u624b\u9593\u3084\u8cbb\u7528\u3092\u524a\u6e1b\u3067\u304d\u4f1a\u8a08\u306e\u6210\u9577\u306b\u3064\u306a\u304c\u308b\u7a0e\u7406\u58eb\u306e\u9078\u3073\u65b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u3069\u306e\u3088\u3046\u306a\u30dd\u30a4\u30f3\u30c8\u306b\u7740\u76ee\u3059\u308b\u3079\u304d\u304b\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\">9-1.\u30ab\u30d0\u30fc\u3067\u304d\u308b\u696d\u52d9\u7bc4\u56f2\u304c\u5e83\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=\"428\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-58-1024x428.png\" alt=\"\" class=\"wp-image-3066\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-58-1024x428.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-58-300x126.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-58-768x321.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-58.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>1\u3064\u76ee\u306f\u3001<strong>\u30ab\u30d0\u30fc\u3067\u304d\u308b\u696d\u52d9\u7bc4\u56f2\u304c\u5e83\u3044<\/strong>\u3053\u3068\u3067\u3059\u3002\u7a0e\u7406\u58eb\u306e\u72ec\u5360\u696d\u52d9\uff08\u7a0e\u7406\u58eb\u306b\u3057\u304b\u3067\u304d\u306a\u3044\u696d\u52d9\uff09\u306f\u3001\u4e0b\u8a18\u306e3\u3064\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\"><strong>\u7a0e\u7406\u58eb\u306e\u72ec\u5360\u696d\u52d9<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>\u7a0e\u52d9\u4ee3\u7406<\/strong><strong><\/strong><\/td><td>\u6c7a\u7b97\u66f8\u3084\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3066\u63d0\u51fa\u3059\u308b \u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u5834\u5408\u306f\u7acb\u4f1a\u3044\u3092\u3059\u308b<\/td><\/tr><tr><td><strong>\u7a0e\u52d9\u66f8\u985e\u306e\u4f5c\u6210<\/strong><strong><\/strong><\/td><td>\u7a0e\u52d9\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b<\/td><\/tr><tr><td><strong>\u7a0e\u52d9\u76f8\u8ac7<\/strong><strong><\/strong><\/td><td>\u7a0e\u91d1\u306e\u7b97\u51fa\u65b9\u6cd5\u3084\u7a0e\u91d1\u3092\u6291\u3048\u308b\u65b9\u6cd5\u306a\u3069\u306e\u76f8\u8ac7\u306b\u4e57\u308b<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/zeirishi\/zeirishiseido\/ihan\/qa02.htm\">\u56fd\u7a0e\u5e81\u300c\u975e\u7a0e\u7406\u58eb\u306b\u3088\u308a\u884c\u3046\u3053\u3068\u304c\u7981\u6b62\u3055\u308c\u308b\u7a0e\u7406\u58eb\u696d\u52d9\u300d<\/a><\/figcaption><\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u306e3\u3064\u306e\u696d\u52d9\u306f\u78ba\u5b9f\u306b\u3067\u304d\u307e\u3059\u304c\u3001\u305d\u306e\u4ed6\u306b\u4f9d\u983c\u3067\u304d\u308b\u3053\u3068\u304c\u7a0e\u7406\u58eb\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002\u4f1a\u793e\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u5e45\u5e83\u3044\u7bc4\u56f2\u3092\u30ab\u30d0\u30fc\u3057\u3066\u3044\u308b\u307b\u3046\u304c\u69d8\u3005\u306a\u3053\u3068\u3092\u76f8\u8ac7\u3067\u304d\u3001\u7d4c\u55b6\u8005\u306e\u624b\u9593\u524a\u6e1b\u306b\u3064\u306a\u304c\u308b\u3067\u3057\u3087\u3046\u3002\u4e00\u4f8b\u3068\u3057\u3066\u306f<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u878d\u8cc7\u3084\u52a9\u6210\u91d1\u306e\u8abf\u9054\u30b5\u30dd\u30fc\u30c8<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u7d4c\u55b6\u6226\u7565\u306e\u7b56\u5b9a<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u5f93\u696d\u54e1\u306e\u96c7\u7528\u30b5\u30dd\u30fc\u30c8<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u5b50\u4f1a\u793e\u8a2d\u7acb\u306e\u76f8\u8ac7<\/p>\r\n\r\n\r\n\r\n<p>\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u7a0e\u52d9\u3084\u4f1a\u8a08\u7bc4\u56f2\u306e\u76f8\u8ac7\u3060\u3051\u3067\u306a\u304f\u3001\u7d4c\u55b6\u3084\u96c7\u7528\u3001\u878d\u8cc7\u306e\u76f8\u8ac7\u3082\u3067\u304d\u308c\u3070\u3001\u5e45\u5e83\u3044\u8ab2\u984c\u306e\u89e3\u6c7a\u304c\u76ee\u6307\u305b\u307e\u3059\u3002\u4eee\u306b\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3067\u304d\u308b\u7bc4\u56f2\u304c\u72ed\u3044\u3068\u3001\u4ed6\u306e\u58eb\u696d\u306b\u3082\u4f9d\u983c\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4f59\u5206\u306a\u30b3\u30b9\u30c8\u3092\u304b\u3051\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3067\u304d\u308b\u7bc4\u56f2\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">9-2.\u6599\u91d1\u4f53\u7cfb\u304c\u660e\u78ba\u3067\u5b89\u5fc3\u3057\u3066\u4f9d\u983c\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=\"425\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-59-1024x425.png\" alt=\"\" class=\"wp-image-3067\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-59-1024x425.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-59-300x124.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-59-768x318.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-59.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>\u6599\u91d1\u4f53\u7cfb\u304c\u660e\u78ba\u3067\u5b89\u5fc3\u3057\u3066\u4f9d\u983c\u3067\u304d\u308b<\/strong>\u3053\u3068\u3067\u3059\u3002\u7a0e\u7406\u58eb\u3092\u9078\u3076\u3068\u304d\u306b\u306f\u3001\u8ab0\u3067\u3082\u8cbb\u7528\u306f\u78ba\u8a8d\u3059\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u3053\u306e\u3068\u304d\u306b\u898b\u9003\u3057\u304c\u3061\u306a\u306e\u304c\u3001\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u8cbb\u7528\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u3001\u6bce\u67081\u56de\u4f1a\u793e\u306b\u8a2a\u554f\u3059\u308b\u8cbb\u7528\u306f\u542b\u307e\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u8a2a\u554f\u6642\u4ee5\u5916\u306e\u8cea\u554f\u306f\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u901a\u5e38\u696d\u52d9\u306e\u7bc4\u56f2\u304c\u72ed\u304f\u591a\u304f\u306e\u696d\u52d9\u304c\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u8a72\u5f53\u3057\u3001\u8cbb\u7528\u304c\u304b\u3055\u3080\u30b1\u30fc\u30b9\u3082\u5931\u6557\u4f8b\u3068\u3057\u3066\u306f\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001\u4e8b\u524d\u306b\u4e0b\u8a18\u306e\u9805\u76ee\u3092\u78ba\u8a8d\u3057\u6599\u91d1\u4f53\u7cfb\u304c\u660e\u78ba\u3067\u3042\u308b\u304b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u901a\u5e38\u6599\u91d1\u306b\u542b\u307e\u308c\u308b\u696d\u52d9<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u3057\u3066\u7528\u610f\u3055\u308c\u3066\u3044\u308b\u696d\u52d9<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u8a2a\u554f\u56de\u6570<\/p>\r\n\r\n\r\n\r\n<p>\u30fb\u5951\u7d04\u89e3\u9664\u3084\u9055\u7d04\u91d1\u304c\u767a\u751f\u3059\u308b\u6761\u4ef6<\/p>\r\n\r\n\r\n\r\n<p>\u3068\u304f\u306b\u3001\u901a\u5e38\u6599\u91d1\u306b\u542b\u307e\u308c\u308b\u696d\u52d9\u304c\u66d6\u6627\u306a\u5834\u5408\u306f\u3001\u8981\u6ce8\u610f\u3067\u3059\u3002\u8cbb\u7528\u306f\u304b\u304b\u3063\u305f\u3082\u306e\u306e\u3001\u601d\u3063\u305f\u3088\u3046\u306a\u696d\u52d9\u3092\u4f9d\u983c\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u6599\u91d1\u4f53\u7cfb\u304c\u660e\u78ba\u3067\u5b89\u5fc3\u3057\u3066\u4f9d\u983c\u3067\u304d\u308b\u3068\u601d\u3063\u3066\u304b\u3089\u3001\u6539\u3081\u3066\u8cbb\u7528\u3092\u6bd4\u8f03\u3057\u3066\u7d99\u7d9a\u3057\u3066\u4f9d\u983c\u3067\u304d\u308b\u6599\u91d1\u4f53\u7cfb\u306e\u7a0e\u7406\u58eb\u3092\u9078\u629e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">9-3.\u7a0e\u7406\u58eb\u3068\u3057\u3066\u306e\u78ba\u304b\u306a\u5b9f\u7e3e\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=\"368\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-60-1024x368.png\" alt=\"\" class=\"wp-image-3068\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-60-1024x368.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-60-300x108.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-60-768x276.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-60.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>\u7a0e\u7406\u58eb\u306e\u5b9f\u7e3e\u3092\u78ba\u8a8d\u3059\u308b<\/strong>\u3053\u3068\u3067\u3059\u3002\u7a0e\u7406\u58eb\u306f\u56fd\u5bb6\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u306a\u3044\u3068\u540d\u4e57\u308c\u306a\u3044\u305f\u3081\u3001\u8ab0\u3082\u304c\u4e00\u5b9a\u306e\u77e5\u8b58\u3084\u6280\u8853\u306f\u6301\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u4e0a\u3067\u3001\u81ea\u793e\u306e\u898f\u6a21\u3084\u8ab2\u984c\u306b\u5fdc\u3058\u305f\u5b9f\u7e3e\u304c\u91cd\u8981\u3067\u3059\u3002\u5b9f\u7e3e\u3092\u78ba\u8a8d\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u306f\u3001\u4e0b\u8a18\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u3010\u7a0e\u7406\u58eb\u306e\u5b9f\u7e3e\u3092\u78ba\u8a8d\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3011<\/strong><br>&nbsp;<br>\u30fb\u7a0e\u7406\u58eb\u3068\u3057\u3066\u306e\u5b9f\u52d9\u7d4c\u9a13<br>\u30fb\u7a0e\u52d9\u8abf\u67fb\u3078\u306e\u6709\u7121<br>\u30fb\u5f97\u610f\u306a\u5206\u91ce<br>\u30fb\u643a\u308f\u3063\u3066\u304d\u305f\u696d\u7a2e\u3084\u4f1a\u793e\u306e\u898f\u6a21<br>\u30fb\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306a\u3069\u306b\u6240\u5c5e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u4e8b\u52d9\u6240\u306e\u8a55\u5224\u3084\u898f\u6a21<\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n<p>\u4f8b\u3048\u3070\u3001\u5927\u4f01\u696d\u306e\u7a0e\u7406\u58eb\u62c5\u5f53\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3070\u304b\u308a\u306e\u4f1a\u793e\u306e\u6210\u9577\u3084\u8cc7\u91d1\u7e70\u308a\u306e\u30b5\u30dd\u30fc\u30c8\u306b\u306f\u6163\u308c\u3066\u3044\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u3084\u6cd5\u4eba\u6210\u308a\u3092\u5f37\u307f\u3068\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u3092\u9078\u3093\u3060\u307b\u3046\u304c\u81ea\u793e\u306b\u3068\u3063\u3066\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u7279\u6b8a\u306a\u696d\u7a2e\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u696d\u7a2e\u306e\u7d4c\u9a13\u3082\u78ba\u8a8d\u3057\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u533b\u7642\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u4e00\u822c\u4f01\u696d\u3068\u306f\u7570\u306a\u308b\u90e8\u5206\u304c\u591a\u3005\u3042\u308b\u306e\u3067\u3001\u533b\u7642\u6cd5\u4eba\u3092\u62c5\u5f53\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u7a0e\u7406\u58eb\u304c\u597d\u307e\u3057\u3044\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u81ea\u793e\u306b\u5408\u3046\u5b9f\u7e3e\u3084\u7d4c\u9a13\u304c\u3042\u308b\u306e\u304b\u78ba\u8a8d\u3092\u3057\u3066\u3001\u7a0e\u7406\u58eb\u3092\u9078\u3076\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">10.\u7a0e\u7406\u58eb\u3068\u9867\u554f\u5951\u7d04\u3092\u3059\u308b\u306a\u3089\u4f1a\u793e\u8a2d\u7acb\u3068\u30bb\u30c3\u30c8\u304c\u304a\u3059\u3059\u3081<\/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-61-1024x683.png\" alt=\"\" class=\"wp-image-3069\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-61-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-61-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-61-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-61-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-61-670x446.png 670w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-61.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u7a0e\u7406\u58eb\u3068\u9867\u554f\u5951\u7d04\u3092\u3059\u308b\u306a\u3089\u3001<strong>\u4f1a\u793e\u8a2d\u7acb\u3068\u306e\u30bb\u30c3\u30c8\u304c\u304a\u3059\u3059\u3081<\/strong>\u3067\u3059\u3002\u4f1a\u8a08\u8a2d\u7acb\u306e\u307f\u3001\u9867\u554f\u5951\u7d04\u306e\u307f\u3067\u306f\u306a\u304f\u3001\u53cc\u65b9\u3092\u53d6\u308a\u5165\u308c\u305f\u30bb\u30c3\u30c8\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u8a2d\u7acb\u6642\u304b\u3089\u30b9\u30d4\u30fc\u30c9\u611f\u3092\u6301\u3061\u52b9\u7387\u3088\u304f\u9032\u3081\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u521d\u671f\u6bb5\u968e\u3067\u5224\u65ad\u3092\u8aa4\u308b\u3053\u3068\u304c\u306a\u304f\u3001\u6b63\u3057\u3044\u77e5\u8b58\u3092\u3082\u3068\u306b\u6c7a\u65ad\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u3053\u3067\u306f\u3001\u7a0e\u7406\u58eb\u3068\u9867\u554f\u5951\u7d04\uff0b\u4f1a\u8a08\u8a2d\u7acb\u3092\u30bb\u30c3\u30c8\u3067\u5951\u7d04\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">10-1.\u6cd5\u4eba\u6210\u308a\u306e\u624b\u7d9a\u304d\u3092\u4e00\u4efb\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=\"441\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-62-1024x441.png\" alt=\"\" class=\"wp-image-3070\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-62-1024x441.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-62-300x129.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-62-768x330.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-62.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3044\u3056\u6cd5\u4eba\u6210\u308a\u3092\u9032\u3081\u3088\u3046\u3068\u3059\u308b\u3068\u901a\u5e38\u696d\u52d9\u304c\u5fd9\u3057\u304f\u3001\u66f8\u985e\u4f5c\u6210\u3084\u7533\u8acb\u306b\u624b\u304c\u56de\u3089\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u81ea\u5206\u3067\u4f1a\u793e\u8a2d\u7acb\u3092\u9032\u3081\u3088\u3046\u3068\u3057\u305f\u3051\u308c\u3069\u3001\u601d\u3063\u305f\u3088\u308a\u3082\u8ca0\u62c5\u304c\u5927\u304d\u304f\u6b62\u307e\u3063\u3066\u3044\u308b\u300d\u300c\u81ea\u5206\u3067\u4f1a\u793e\u8a2d\u7acb\u3057\u3088\u3046\u3068\u3057\u305f\u3082\u306e\u306e\u96e3\u3057\u304f\u3066\u632b\u6298\u3057\u305f\u300d\u306a\u3069\u306e\u5931\u6557\u4f8b\u3082\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3067\u304d\u308c\u3070\u3001<strong>\u3084\u308b\u3079\u304d\u3053\u3068\u304c\u591a\u304f\u5927\u5909\u306a\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b<\/strong>\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u77ed\u671f\u9593\u3067\u52b9\u7387\u3088\u304f\u4f1a\u793e\u8a2d\u7acb\u307e\u3067\u6301\u3063\u3066\u3044\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c<a href=\"#a7\">6-2.1\u671f\u76ee\u3092\u3067\u304d\u308b\u3060\u3051\u9577\u304f\u3059\u308b<\/a>\u300d\u306a\u3069\u3067\u3082\u89e6\u308c\u307e\u3057\u305f\u304c\u3001\u601d\u3063\u305f\u3088\u3046\u306b\u4f1a\u793e\u8a2d\u7acb\u304c\u9032\u307e\u305a\u6642\u671f\u304c\u5ef6\u3073\u308b\u3068\u521d\u5e74\u5ea6\u306e\u671f\u9593\u304c\u5909\u52d5\u3057\u307e\u3059\u3002\u6226\u7565\u7684\u306a\u4f1a\u793e\u8a2d\u7acb\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u306e\u3067\u3001\u7a0e\u7406\u58eb\u3068\u3068\u3082\u306b\u52b9\u7387\u826f\u304f\u9032\u3081\u305f\u307b\u3046\u304c\u5f97\u7b56\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">10-2.\u4f1a\u793e\u8a2d\u7acb\u6642\u304b\u3089\u5fb9\u5e95\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3082\u3089\u3048\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=\"372\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-63-1024x372.png\" alt=\"\" class=\"wp-image-3071\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-63-1024x372.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-63-300x109.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-63-768x279.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-63.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u6642\u304b\u3089\u9867\u554f\u5951\u7d04\u3092\u3057\u3066\u304a\u304f\u3068\u3001<strong>\u4f1a\u793e\u8a2d\u7acb\u306e\u6bb5\u968e\u304b\u3089\u5fb9\u5e95\u7684\u306b\u30b5\u30dd\u30fc\u30c8<\/strong>\u3057\u3066\u3082\u3089\u3048\u307e\u3059\u3002\u5b9f\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u6642\u306b\u7a0e\u52d9\u3084\u4f1a\u8a08\u3067\u5931\u6557\u3057\u3084\u3059\u3044\u306e\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u524d\u3068\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u524d\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u6642\u4ee3\u306e\u8cc7\u7523\u5f15\u7d99\u304e\u3084\u8ca0\u50b5\u306e\u5f15\u7d99\u304e\u304c\u96e3\u3057\u304f\u3001\u5c02\u9580\u7684\u306a\u77e5\u8b58\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u306e\u6bb5\u968e\u3067\u9867\u554f\u5951\u7d04\u3092\u3057\u3066\u3044\u308b\u3068\u3001\u6b63\u3057\u3044\u77e5\u8b58\u3092\u6301\u3063\u3066\u5224\u65ad\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u7570\u306a\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u6163\u308c\u308b\u307e\u3067\u306f\u5206\u304b\u3089\u306a\u3044\u3053\u3068\u304c\u591a\u304f\u3001\u7a0e\u7406\u58eb\u3068\u9867\u554f\u5951\u7d04\u3092\u3057\u3066\u3044\u308b\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306b\u9867\u554f\u5951\u7d04\u3092\u691c\u8a0e\u3057\u3088\u3046\u300d\u3068\u601d\u3063\u3066\u3044\u308b\u65b9\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u305d\u308c\u3067\u306f\u3064\u307e\u305a\u304d\u3084\u3059\u3044\u90e8\u5206\u3092\u30ab\u30d0\u30fc\u3067\u304d\u307e\u305b\u3093\u3002\u4f1a\u793e\u8a2d\u7acb\u3068\u30bb\u30c3\u30c8\u3067\u5951\u7d04\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u793e\u8a2d\u7acb\u3092\u3059\u308b\u6bb5\u968e\u304b\u3089\u5b89\u5fc3\u3057\u3066\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">11.\u4f1a\u793e\u8a2d\u7acb\uff0b\u7a0e\u7406\u58eb\u9867\u554f\u306a\u3089\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\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-64-1024x401.png\" alt=\"\" class=\"wp-image-3072\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-64-1024x401.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-64-300x118.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-64-768x301.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-64.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\u7a0e\u7406\u58eb\u3078\u306e\u4f9d\u983c\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\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\u3084\u696d\u7a2e\u554f\u308f\u305a\u3001\u4fe1\u983c\u3044\u305f\u3060\u3051\u308b\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u96c6\u56e3\u3092\u76ee\u6307\u3057\u3054\u671f\u5f85\u306b\u6dfb\u3048\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\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=\"724\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-65-1024x724.png\" alt=\"\" class=\"wp-image-3073\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-65-1024x724.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-65-300x212.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-65-768x543.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-65.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3069\u306e\u3088\u3046\u306a\u5f37\u307f\u304c\u3042\u308b\u306e\u304b\u3001\u305c\u3072\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\">11-1.\u81ea\u5206\u3067\u624b\u7d9a\u304d\u3059\u308b\u3088\u308a\u3082\u4f1a\u793e\u8a2d\u7acb\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=\"370\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-66-1024x370.png\" alt=\"\" class=\"wp-image-3074\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-66-1024x370.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-66-300x108.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-66-768x278.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-66.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\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b\u3088\u308a\u3082\u8cbb\u7528\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/strong>\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 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u306e\u300c\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u300d\u306f\u4f1a\u793e\u8a2d\u7acb\u306b\u5fc5\u8981\u306a\u5168\u8cbb\u7528\u304b\u3089\u3001<strong>\u4e00\u90e8\u306e\u8cbb\u7528\u3092\u81ea\u5df1\u8ca0\u62c5\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u4e3b\u306a\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9<\/strong><strong><\/strong><\/td><td><strong>\u81ea\u5206\u3067\u6cd5\u4eba\u6210\u308a\u3059\u308b\u5834\u5408<\/strong><strong><\/strong><\/td><td><strong>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/strong><strong><\/strong><\/td><\/tr><tr><td>\u5b9a\u6b3e\u8a8d\u8a3c\u5370\u7d19\u4ee3 <br>\u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599 <br>\u767b\u9332\u514d\u8a31\u7a0e\u306a\u3069<\/td><td>240,000\u5186<\/td><td>163,000\u5186<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u203b\u76ee\u5b89\u8cbb\u7528\u3067\u3059\u3002\u8cc7\u672c\u91d1\u984d\u7b49\u306b\u3088\u308a\u5909\u52d5\u3057\u307e\u3059\u3002<\/figcaption><\/figure>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u8a2d\u7acb\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3092\u3057\u3063\u304b\u308a\u3068\u6e80\u305f\u3057\u306a\u304c\u3089\u3082\u3001\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u8cbb\u7528\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002\u6599\u91d1\u4f53\u7cfb\u3082\u660e\u78ba\u306a\u306e\u3067\u3001\u4e0d\u5b89\u3092\u62b1\u3048\u308b\u3053\u3068\u306a\u304f\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">11-2.\u5730\u57df\u3084\u696d\u7a2e\u554f\u308f\u305a\u8cea\u306e\u9ad8\u3044\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\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-67-1024x423.png\" alt=\"\" class=\"wp-image-3075\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-67-1024x423.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-67-300x124.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-67-768x317.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-67.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\u306e\u7a0e\u7406\u58eb\u6cd5\u4eba<\/strong>\u3067\u3059\u3002\u3069\u306e\u5730\u57df\u3067\u6cd5\u4eba\u6210\u308a\u3092\u691c\u8a0e\u3057\u3066\u3082\u5730\u57df\u3054\u3068\u306b\u62e0\u70b9\u304c\u3042\u308b\u305f\u3081\u3001\u8cea\u306e\u9ad8\u3044\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-68-1024x618.png\" alt=\"\" class=\"wp-image-3076\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-68-1024x618.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-68-300x181.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-68-768x464.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-68.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong>\u56fd\u5185\u6700\u5927\u898f\u6a21\u3067\u5c55\u958b\u3057\u3066\u3044\u308b\u305f\u3081\u5b9f\u7e3e\u304c\u8c4a\u5bcc\u3067\u3001\u7d4c\u55b6\u8ab2\u984c\u3084\u73fe\u72b6\u3092\u8e0f\u307e\u3048\u3066\u7684\u78ba\u306a\u30a2\u30c9\u30d0\u30a4\u30b9<\/strong>\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-69-1024x529.png\" alt=\"\" class=\"wp-image-3077\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-69-1024x529.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-69-300x155.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-69-768x397.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-69.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u306e\u8ab2\u984c\u3084\u304a\u60a9\u307f\u306b\u5fdc\u3058\u3066\u3001\u30b9\u30d4\u30fc\u30c7\u30a3\u30fc\u306b\u7684\u78ba\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">11-3.\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u5f8c\u306e\u30b5\u30dd\u30fc\u30c8\u304c\u8c4a\u5bcc\u3067\u5b89\u5fc3\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=\"428\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-70-1024x428.png\" alt=\"\" class=\"wp-image-3078\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-70-1024x428.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-70-300x126.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-70-768x321.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-70.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\u3053\u305d\u3001\u4f1a\u793e\u306e\u8ab2\u984c\u3092\u89e3\u6d88\u3057\u6210\u9577\u3055\u305b\u308b\u305f\u3081\u306e\u30b5\u30dd\u30fc\u30c8\u304c\u5fc5\u8981\u3067\u3059\u3002\u300c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u3067\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b<strong>\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306e\u7a0e\u52d9\u3084\u4f1a\u8a08\u306e\u51e6\u7406\u3092\u59cb\u3081\u3001\u5e45\u5e83\u3044\u30b5\u30fc\u30d3\u30b9\u3092\u7528\u610f<\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u300c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u304c\u63d0\u4f9b\u3057\u3066\u3044\u308b\u30b5\u30fc\u30d3\u30b9\u4e00\u4f8b<\/strong><\/td><\/tr><tr><td>\u30fb\u9280\u884c\u306e\u878d\u8cc7\u3084\u52a9\u6210\u91d1\u3001\u88dc\u52a9\u91d1\u306e\u76f8\u8ac7 <br>\u30fb\u8a2d\u7acb\u5f8c\u306e\u7d4c\u7406\u3084\u5f93\u696d\u54e1\u306e\u96c7\u7528\u306a\u3069\u306e\u904b\u55b6\u30b5\u30dd\u30fc\u30c8<br> \u30fb\u6cd5\u4eba\u7a0e\u306a\u3069\u306e\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3001\u63d0\u51fa <br>\u30fb\u4f1a\u8a08\u5e33\u7c3f\u306e\u8a18\u5e33\u4ee3\u884c <br>\u30fb\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u4ee3\u884c <br>\u30fb\u6c7a\u7b97\u3084\u7bc0\u7a0e\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<br> \u30fb\u7a0e\u52d9\u8abf\u67fb\u3078\u306e\u5bfe\u5fdc <br>\u30fb\u5b50\u4f1a\u793e\u8a2d\u7acb\u306e\u76f8\u8ac7<\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n<p>\u4f1a\u793e\u904b\u55b6\u306f\u6cd5\u5f8b\u3084\u7a0e\u52d9\u306e\u77e5\u8b58\u304c\u5fc5\u8981\u3068\u3042\u308b\u30b7\u30fc\u30f3\u304c\u591a\u304f\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3070\u304b\u308a\u306e\u6642\u671f\u306f\u3068\u304f\u306b\u96e3\u3057\u304f\u611f\u3058\u307e\u3059\u3002\u300c\u4f55\u3068\u304b\u4e00\u4eba\u3067\u3084\u3063\u3066\u307f\u3088\u3046\u3068\u601d\u3063\u305f\u3051\u308c\u3069\u5931\u6557\u3057\u305f\u300d\u300c\u4e00\u4eba\u3067\u3084\u308b\u306b\u306f\u6642\u9593\u3068\u52b4\u529b\u304c\u304b\u304b\u308a\u904e\u304e\u308b\u300d\u306a\u3069\u306e\u5931\u6557\u4f8b\u3082\u8033\u306b\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u306f\u660e\u78ba\u306a\u6599\u91d1\u4f53\u7cfb\u3068\u8c4a\u5bcc\u306a\u77e5\u8b58\u3067\u3001\u6cd5\u5f8b\u6210\u308a\u304b\u3089\u4f1a\u8a08\u8a2d\u7acb\u5f8c\u306e\u8ab2\u984c\u3084\u60a9\u307f\u307e\u3067\u624b\u539a\u304f\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002\u4e8c\u4eba\u4e09\u811a\u3067\u4f1a\u793e\u3092\u6210\u9577\u3055\u305b\u3089\u308c\u308b\u7a0e\u7406\u58eb\u3092\u304a\u63a2\u3057\u306e\u65b9\u306f\u3001\u305c\u3072\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">12.\u307e\u3068\u3081<\/h2>\r\n\r\n\r\n\r\n<p>\u3044\u304b\u304c\u3067\u3057\u305f\u304b\uff1f\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306e\u6d88\u8cbb\u7a0e\u306e\u8003\u3048\u65b9\u3084\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7406\u89e3\u3067\u304d\u305f\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u6700\u5f8c\u306b\u3053\u306e\u8a18\u4e8b\u306e\u5185\u5bb9\u3092\u7c21\u5358\u306b\u632f\u308a\u8fd4\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3007\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3089\u6700\u95772\u5e74\u9593\u306f\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u306b\u306a\u308b\u3002\u305d\u306e\u7406\u7531\u306f\u6b21\u306e2\u3064<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u2460\u6cd5\u4eba\u6210\u308a\u3092\u3057\u3066\u304b\u3089\u306e\u57fa\u6e96\u671f\u9593\u304c\u306a\u3044<br>\u2461\u6cd5\u4eba\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u5207\u308a\u96e2\u3057\u3066\u8003\u3048\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n<p>\u3007\u6d88\u8cbb\u7a0e\u306e\u514d\u9664\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u30b1\u30fc\u30b9\u306f\u6b21\u306e4\u3064<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u2460\u8cc7\u672c\u91d1\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<br>\u2461\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u5834\u5408<br>\u2462\u76f8\u7d9a\u306b\u3088\u308a\u4e8b\u696d\u7d99\u627f\u3057\u305f\u5834\u5408<br>\u2463\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u624b\u7d9a\u304d\u3092\u3057\u3066\u3044\u308b\u5834\u5408<\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n<p>\u3007\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u6d88\u8cbb\u7a0e\u306e\u514d\u9664\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b\u65b9\u6cd5\u306f\u6b21\u306e3\u3064<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u2460\u8cc7\u672c\u91d1\u30921,000\u4e07\u5186\u4ee5\u4e0b\u306b\u6291\u3048\u308b<br>\u24611\u671f\u76ee\u3092\u3067\u304d\u308b\u3060\u3051\u9577\u304f\u3059\u308b<br>\u2462\u500b\u4eba\u4e8b\u696d\u4e3b\u306e3\u671f\u76ee\u306b\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308c\u3070\u6700\u95774\u5e74\u9593\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308c\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u6b63\u3057\u3044\u77e5\u8b58\u3092\u8eab\u306b\u3064\u3051\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u3053\u306e\u4ed6\u306b\u3082\u3001\u6c7a\u7b97\u3084\u7a0e\u52d9\u51e6\u7406\u306a\u3069\u306e\u65b0\u3057\u3044\u77e5\u8b58\u304c\u5fc5\u8981\u3067\u3059\u3002\u7a0e\u7406\u58eb\u3068\u4e8c\u4eba\u4e09\u811a\u3067\u9032\u3081\u308b\u3068\u6b63\u3057\u3044\u77e5\u8b58\u3092\u3082\u3068\u306b\u6700\u9069\u306a\u5224\u65ad\u304c\u3067\u304d\u307e\u3059\u3002\u6cd5\u4eba\u6210\u308a\u3092\u9032\u3081\u308b\u3068\u304d\u306b\u306f\u3001\u300c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3089\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u306b\u306a\u308b\u306e\u306f\u672c\u5f53\uff1f\u5177\u4f53\u7684\u306a\u671f\u9593\u306f\u3042\u308b\u306e\uff1f\u300d \u300c\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u6d88\u8cbb\u7a0e\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\uff1f\u514d\u9664\u306b\u306a\u308b\u6761\u4ef6\u304c\u77e5\u308a\u305f\u3044\u300d \u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u3001\u3069\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u6d88\u8cbb\u7a0e\u3092\u652f\u6255\u3046\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u306e\u304b\u6c17\u306b\u306a [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":3031,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[15],"class_list":["post-3029","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\/3029","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=3029"}],"version-history":[{"count":23,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/3029\/revisions"}],"predecessor-version":[{"id":7363,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/3029\/revisions\/7363"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/media\/3031"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/media?parent=3029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/categories?post=3029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}