{"id":3157,"date":"2023-07-28T13:07:09","date_gmt":"2023-07-28T04:07:09","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=3157"},"modified":"2025-10-07T16:44:15","modified_gmt":"2025-10-07T07:44:15","slug":"executive-compensation-change","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/executive-compensation-change","title":{"rendered":"\u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\uff1f\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3084\u91d1\u984d\u306e\u6c7a\u3081\u65b9\u3092\u89e3\u8aac"},"content":{"rendered":"\n<p><strong>\u300c\u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u306f\u3001\u3069\u3046\u3059\u308c\u3070\u3044\u3044\uff1f\u300d<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u3068\u8abf\u3079\u3066\u3044\u308b\u3068\u3053\u308d\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u5f79\u54e1\u5831\u916c\u306f\u3001\u6cd5\u5f8b\u4e0a\u306e\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u3066\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001<strong>\u8aa4\u3063\u305f\u65b9\u6cd5\u3067\u306f\u7d4c\u8cbb\uff08\u640d\u91d1\uff09\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u30ea\u30b9\u30af<\/strong>\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u76f4\u8fd1\u3067\u5f79\u54e1\u5831\u916c\u306e\u5897\u984d\u307e\u305f\u306f\u6e1b\u984d\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u65b9\u306f\u3082\u3061\u308d\u3093\u3001\u4eca\u5f8c\u3001\u5909\u66f4\u3057\u305f\u304f\u306a\u3063\u305f\u3068\u304d\u306e\u6e96\u5099\u3068\u3057\u3066\u3001\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u77e5\u8b58\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u3042\u3089\u305f\u3081\u3066\u62bc\u3055\u3048\u305f\u3044\u57fa\u672c\u4e8b\u9805\u304b\u3089\u5b9f\u969b\u306e\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3001\u91d1\u984d\u306e\u6c7a\u3081\u65b9\u307e\u3067\u3001<strong>\u300c\u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u300d<\/strong>\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f1a\u793e\u306b\u3068\u3063\u3066\u640d\u306e\u306a\u3044\u3088\u3046\u306b\u3001\u9069\u5207\u306a\u65b9\u6cd5\u3067\u51e6\u7406\u3067\u304d\u308b\u3088\u3046\u306b\u6e96\u5099\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\"><div class=\"wp-block-image pc is-style-default\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/download\/wp03\"><img loading=\"lazy\" decoding=\"async\" width=\"747\" height=\"100\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/02\/bnr_manga747x100.fw-min.png\" alt=\"\" class=\"wp-image-4997\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/02\/bnr_manga747x100.fw-min.png 747w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/02\/bnr_manga747x100.fw-min-300x40.png 300w\" sizes=\"auto, (max-width: 747px) 100vw, 747px\" \/><\/a><\/figure>\n<\/div><\/div>\n<\/div>\n\n\n<div class=\"wp-block-image sp\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/download\/wp03\"><img loading=\"lazy\" decoding=\"async\" width=\"343\" height=\"100\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/02\/bnr_manga343x100.fw-min.png\" alt=\"\" class=\"wp-image-4998\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/02\/bnr_manga343x100.fw-min.png 343w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/02\/bnr_manga343x100.fw-min-300x87.png 300w\" sizes=\"auto, (max-width: 343px) 100vw, 343px\" \/><\/a><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"a1\">1. \u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u3067\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u57fa\u672c\u4e8b\u9805<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"513\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-120-1024x513.png\" alt=\"\" class=\"wp-image-3160\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-120-1024x513.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-120-300x150.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-120-768x385.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-120.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u307e\u305a\u3001\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u57fa\u672c\u7684\u306a\u4e8b\u9805\u304b\u3089\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a><\/a>1-1. \u5f79\u54e1\u5831\u916c\u306e\u5b9a\u7fa9<\/h3>\n\n\n\n<p>\u5f79\u54e1\u5831\u916c\u3068\u306f\u3001<strong>\u6cd5\u4eba\u4f01\u696d\u304c\u5f79\u54e1\u306b\u652f\u7d66\u3059\u308b\u7d66\u4e0e\u306e\u3046\u3061\u3001\u5b9a\u671f\u7684\u306b\u652f\u7d66\u3055\u308c\u308b\u3082\u306e<\/strong>\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5f79\u54e1\u5831\u916c\u306f\u6b63\u5f0f\u306a\u6cd5\u5f8b\u7528\u8a9e\uff08\u203b\u6ce8\uff09\u3067\u306f\u306a\u3044\u305f\u3081\u89e3\u91c8\u306b\u5e45\u304c\u3042\u308b\u3082\u306e\u306e\u3001\u4e00\u822c\u7684\u306b\u306f\u3001\u6bce\u6708\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u3092\u300c\u5f79\u54e1\u5831\u916c\u300d\u3068\u547c\u3073\u3001\u5f79\u54e1\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09\u3084\u9000\u8077\u91d1\u3068\u533a\u5225\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u203b\u6ce8\uff1a\u6cd5\u5f8b\u7528\u8a9e\u3067\u306f\u3001\u5f79\u54e1\u306b\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u306f<strong>\u300c\u5f79\u54e1\u7d66\u4e0e\u300d<\/strong>\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n\n\n\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-121-1024x435.png\" alt=\"\" class=\"wp-image-3161\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-121-1024x435.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-121-300x127.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-121-768x326.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-121.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u300c\u5f79\u54e1\u300d\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u306f\u3001<strong>\u3008\u53d6\u7de0\u5f79\u3001\u57f7\u884c\u5f79\u3001\u4f1a\u8a08\u53c2\u4e0e\u3001\u76e3\u67fb\u5f79\u3001\u7406\u4e8b\u3001\u76e3\u4e8b\u3001\u6e05\u7b97\u4eba\u3009<\/strong>\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e0a\u8a18\u4ee5\u5916\u306b\u3082\u8af8\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3068\u5f79\u54e1\u3068\u307f\u306a\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5200.htm\">\u300cNo.5200\u2003\u5f79\u54e1\u306e\u7bc4\u56f2\u300d<\/a>\u306b\u3066\u3001\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a><\/a>1-2. \u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u306e\u8981\u4ef6<\/h3>\n\n\n\n<p>\u5f79\u54e1\u5831\u916c\u3092\u6349\u3048\u308b\u3046\u3048\u3067\u91cd\u8981\u306a\u306e\u306f\u3001<strong>\u300c\u7d4c\u8cbb\uff08\u640d\u91d1\uff09\u300d\u3068\u3057\u3066\u7b97\u5165\u3067\u304d\u308b\u304b\u30fb\u3067\u304d\u306a\u3044\u304b<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6cd5\u5f8b\u3067\u306f\u3001\u5f79\u54e1\u5831\u916c\u304c\u4f1a\u793e\u306e\u5229\u76ca\u5727\u7e2e\u306b\u60aa\u7528\u3055\u308c\u306a\u3044\u3088\u3046\u3001\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u6761\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5b9a\u671f\u7684\u306b\u652f\u7d66\u3055\u308c\u308b\u5f79\u54e1\u5831\u916c\u306e\u5834\u5408\u3001<strong>\u300c\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u300d<\/strong>\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\uff08\u305f\u3060\u3057\u4e0d\u76f8\u5f53\u306b\u9ad8\u984d\u306a\u91d1\u984d\u306e\u90e8\u5206\u306f\u9664\u304f\uff09\u3002<\/p>\n\n\n\n<p><strong>\u3010\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u306e\u6761\u4ef6\uff08\u6982\u8981\uff09\u3011<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\uff081\uff09\u652f\u7d66\u6642\u671f\u304c1\u30f6\u6708\u4ee5\u4e0b\u306e\u4e00\u5b9a\u306e\u671f\u9593\u3054\u3068\uff08\u4f8b\uff1a\u6bce\u670825\u65e5\uff09<br>\uff082\uff09\u652f\u7d66\u91d1\u984d\u304c\u6bce\u56de\u540c\u984d\uff08\u4f8b\uff1a\u6bce\u670850\u4e07\u5186\uff09<br>\uff083\uff09\u91d1\u984d\u306e\u5909\u66f4\u306f\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u65e5\u304b\u30893\u30f6\u6708\u4ee5\u5185\u307e\u3067<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5211.htm\">\u56fd\u7a0e\u5e81\u300cNo.5211\u2003\u5f79\u54e1\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u300d<\/a><\/figcaption><\/figure>\n\n\n\n<p>\u5f79\u54e1\u5831\u916c\u3092\u5909\u66f4\u3057\u305f\u3044\u5834\u5408\u3001\u91cd\u8981\u306a\u306e\u306f\u4e0a\u8a18\u306e\uff083\uff09\u3067\u3059\u3002\u6b21\u9805\u306b\u7d9a\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a><\/a>1-3. \u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u306f\u300c\u5e741\u56de\u30fb\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u304b\u30893\u30f6\u6708\u4ee5\u5185\u300d\u304c\u539f\u5247<\/h3>\n\n\n\n<p>\u5f79\u54e1\u5831\u916c\uff08\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\uff09\u306e\u5909\u66f4\u306f\u3001\u539f\u5247\u3068\u3057\u3066<strong>\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u304b\u30893\u30f6\u6708\u4ee5\u5185<\/strong>\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"448\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-122-1024x448.png\" alt=\"\" class=\"wp-image-3163\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-122-1024x448.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-122-300x131.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-122-768x336.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-122.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u30013\u6708\u6c7a\u7b97\u306e\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u671f\u9996\u306e4\u6708\u301c6\u6708\u306e3\u30f6\u6708\u306e\u3046\u3061\u306b\u5909\u66f4\u624b\u7d9a\u304d\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5909\u66f4\u3067\u304d\u308b\u56de\u6570\u306f\u3001\u5e74\u306b1\u56de\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u3001<strong>\u5f79\u54e1\u5831\u916c\u306f\u6bce\u5e74\u306e\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3067\u6c7a\u8b70\u3059\u308b<\/strong>\u306e\u304c\u3001\u4e00\u822c\u7684\u306a\u904b\u7528\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a><\/a>1-4. \u5f79\u54e1\u5831\u916c\uff08\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\uff09\u306e\u5909\u66f4\u3067\u4f8b\u5916\u304c\u8a8d\u3081\u3089\u308c\u308b\u4f8b<\/h3>\n\n\n\n<p>\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304f\u3066\u3082\u3001\u5f79\u54e1\u5831\u916c\uff08\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\uff09\u306e\u5909\u66f4\u81ea\u4f53\u306f\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u640d\u76ca\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001<strong>\u6cd5\u4eba\u7a0e\u306e\u7a0e\u8ca0\u62c5\u304c\u5927\u5e45\u306b\u5897\u3048\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u4f8b\u5916\u304c\u8a8d\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\uff081\uff09\u5f79\u54e1\u306e\u8077\u5236\u4e0a\u306e\u5730\u4f4d\u306e\u5909\u66f4\u3001\u305d\u306e\u5f79\u54e1\u306e\u8077\u52d9\u306e\u5185\u5bb9\u306e\u91cd\u5927\u306a\u5909\u66f4\u3001\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u3084\u3080\u3092<br>\u5f97\u306a\u3044\u4e8b\u60c5<br>\uff082\uff09\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u305d\u306e\u6cd5\u4eba\u306e\u7d4c\u55b6\u72b6\u6cc1\u304c\u8457\u3057\u304f\u60aa\u5316\u3057\u305f\u3053\u3068\u3001\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u7406\u7531<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5211.htm\">\u56fd\u7a0e\u5e81\u300cNo.5211\u2003\u5f79\u54e1\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u300d<\/a><\/figcaption><\/figure>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u5f79\u54e1\u304c\u964d\u683c\u3068\u306a\u3063\u305f\u5834\u5408\u3084\u3001\u7d4c\u55b6\u72b6\u6cc1\u304c\u8457\u3057\u304f\u60aa\u5316\u3057\u3066\u5f79\u54e1\u5831\u916c\u3092\u6e1b\u984d\u3057\u305f\u3044\u5834\u5408\u3001\u306a\u3069\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a><\/a>1-5. \u88dc\u8db3\uff1a\u5f79\u54e1\u8cde\u4e0e\u3092\u640d\u91d1\u7b97\u5165\u3059\u308b\u8981\u4ef6<\/h3>\n\n\n\n<p>\u5b9a\u671f\u7684\u306b\u652f\u7d66\u3055\u308c\u308b\u5f79\u54e1\u5831\u916c\u3068\u306f\u5225\u306b\u3001\u5f79\u54e1\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09\u3092\u652f\u7d66\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u539f\u5247\u3068\u3057\u3066\u3001\u5f79\u54e1\u306b\u5bfe\u3059\u308b\u8cde\u4e0e\u306f\u3001\u640d\u91d1\u7b97\u5165\u304c\u4e0d\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001<strong>\u300c\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u300d<\/strong>\u307e\u305f\u306f<strong>\u300c\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e\u300d<\/strong>\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u3001\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\uff081\uff09<strong>\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e<\/strong><br>\u6240\u5b9a\u306e\u6642\u671f\u306b\u6240\u5b9a\u306e\u91d1\u984d\u3092\u652f\u7d66\u3059\u308b\u3053\u3068\u3092\u4e8b\u524d\u306b\u5b9a\u3081\u3001\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u3078\u5c4a\u51fa\u3092\u884c\u3063\u3066\u652f\u6255\u3046\u7d66\u4e0e\u3002<br><br>\uff082\uff09<strong>\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e<\/strong><br>\u696d\u7e3e\u306b\u9023\u52d5\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u3002\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u306e\u958b\u793a\u304c\u6761\u4ef6\u3068\u306a\u308b\u305f\u3081\u3001\u975e\u4e0a\u5834\u4f01\u696d\u3067\u306f\u5229\u7528\u3057\u306b\u304f\u3044\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5211.htm\">\u56fd\u7a0e\u5e81\u300cNo.5211\u2003\u5f79\u54e1\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u300d<\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. \u5f79\u54e1\u5831\u916c\u3092\u5909\u66f4\u3059\u308b\u624b\u7d9a\u304d\u306e\u6d41\u308c<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"526\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-123-1024x526.png\" alt=\"\" class=\"wp-image-3164\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-123-1024x526.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-123-300x154.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-123-768x395.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-123.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u6b21\u306b\u3001\u5f79\u54e1\u5831\u916c\uff08\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\uff09\u3092\u5909\u66f4\u3057\u305f\u3044\u5834\u5408\u306e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u3001\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\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-124-1024x435.png\" alt=\"\" class=\"wp-image-3165\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-124-1024x435.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-124-300x127.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-124-768x326.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-124.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">2-1. \u682a\u4e3b\u7dcf\u4f1a\u3067\u306e\u6c7a\u8b70<\/h3>\n\n\n\n<p>1\u3064\u3081\u306e\u30b9\u30c6\u30c3\u30d7\u306f<strong>\u300c\u682a\u4e3b\u7dcf\u4f1a\u3067\u306e\u6c7a\u8b70\u300d<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u306b\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u627f\u8a8d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001<strong>\u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u8b70\u6848\u3092\u682a\u4e3b\u7dcf\u4f1a\u306b\u63d0\u51fa\u3057\u3001\u666e\u901a\u6c7a\u8b70\u3067\u53ef\u6c7a<\/strong>\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5b9f\u52d9\u306b\u304a\u3044\u3066\u306f\u3001<\/p>\n\n\n\n<p><strong>\u300c\u6bce\u5e74\u306e\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u5408\u308f\u305b\u3066\u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u3092\u691c\u8a0e\u3057\u3001\u5909\u66f4\u3059\u308b\u5834\u5408\u306b\u306f\u5909\u66f4\u8b70\u6848\u3092\u63d0\u51fa\u3057\u3066\u627f\u8a8d\u3092\u53d7\u3051\u308b\u300d<\/strong><\/p>\n\n\n\n<p>\u3068\u3044\u3046\u904b\u7528\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306f\u3001\u4f1a\u793e\u6cd5\u4e0a\u3001\u4e00\u5b9a\u306e\u671f\u9593\u5185\u306b\u958b\u50ac\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u305d\u306e\u6642\u671f\u304c\u5b9a\u6b3e\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5148\u307b\u3069\u3001<strong>\u300c\u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u306f\u5e741\u56de\u30fb\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u304b\u30893\u30f6\u6708\u4ee5\u5185\u300d<\/strong>\u3068\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u304c\u3001\u591a\u304f\u306e\u4f1a\u793e\u306f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3092\u3001\u6c7a\u7b97\u671f\u304b\u30893\u30f6\u6708\u4ee5\u5185\u306b\u8a2d\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3088\u3063\u3066\u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u3068\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u5408\u3048\u3070\u3001\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3067\u627f\u8a8d\u3092\u53d7\u3051\u308c\u3070\u3088\u3044\u3001\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u5408\u308f\u306a\u3044\u5834\u5408\u306b\u306f\u81e8\u6642\u682a\u4e3b\u7dcf\u4f1a\u3092\u958b\u50ac\u3057\u307e\u3059\uff09\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u30011\u4eba\u793e\u9577\u306e\u5834\u5408\u306a\u3069\u306f\u5f62\u5f0f\u306a\u3082\u306e\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u6cd5\u7684\u306a\u7fa9\u52d9\u3092\u679c\u305f\u3059\u305f\u3081\u306b\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u958b\u50ac\u3068\u6c7a\u8b70\u3092\u81ea\u5206\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u975e\u4e0a\u5834\u4f1a\u793e\u30fb\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u682a\u4e3b\u7dcf\u4f1a\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/pdf\/scope\/202205.pdf\">\u300eSCOPE\u300f2022\u5e745\u6708\u53f7\uff08No.251\uff09<\/a>\u306b\u3066\u53d6\u308a\u4e0a\u3052\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3042\u308f\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"469\" height=\"663\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-125.png\" alt=\"\" class=\"wp-image-3166\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-125.png 469w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-125-212x300.png 212w\" sizes=\"auto, (max-width: 469px) 100vw, 469px\" \/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.ht-tax.or.jp\/pdf\/scope\/202205.pdf\">\u300eSCOPE\u300f2022\u5e745\u6708\u53f7\uff08No.251\uff09<\/a><\/p>\n\n\n\n<p>\u88dc\u8db3\u3068\u3057\u3066\u3001\u53d6\u7de0\u5f79\u4f1a\u304c\u8a2d\u7f6e\u3055\u308c\u3066\u3044\u308b\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u3067\u306e\u627f\u8a8d\u30fb\u8b70\u4e8b\u9332\u306e\u4f5c\u6210\u4fdd\u7ba1\u3082\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a><\/a>2-2. \u682a\u4e3b\u7dcf\u4f1a\u8b70\u4e8b\u9332\u306e\u4f5c\u6210\u3068\u4fdd\u7ba1<\/h3>\n\n\n\n<p>2\u3064\u3081\u306e\u30b9\u30c6\u30c3\u30d7\u306f<strong>\u300c\u682a\u4e3b\u7dcf\u4f1a\u8b70\u4e8b\u9332\u306e\u4f5c\u6210\u3068\u4fdd\u7ba1\u300d<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u682a\u4e3b\u7dcf\u4f1a\u3067\u6c7a\u5b9a\u3057\u305f\u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u306f\u3001\u8b70\u4e8b\u9332\u3068\u3057\u3066\u6b8b\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u793e\u6cd5\u306b\u3088\u3063\u3066\u3001\u682a\u5f0f\u7dcf\u4f1a\u306e\u8b70\u4e8b\u9332\u306e\u4f5c\u6210\u3068\u4fdd\u7ba1\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u5834\u5408\u306a\u3069\u306b\u306f\u3001\u6b63\u3057\u304f\u624b\u7d9a\u304d\u3092\u3057\u3066\u3044\u308b\u8a3c\u62e0<\/strong>\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u304b\u306a\u3089\u305a\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u8b70\u4e8b\u9332\u306b\u306f\u3001\u4ee5\u4e0b\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3010\u682a\u4e3b\u7dcf\u4f1a\u8b70\u4e8b\u9332\u306e\u8a18\u8f09\u4e8b\u9805\u3011<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\uff081\uff09\u682a\u4e3b\u7dcf\u4f1a\u304c\u958b\u50ac\u3055\u308c\u305f\u65e5\u6642\u304a\u3088\u3073\u5834\u6240<br>\uff082\uff09\u682a\u4e3b\u7dcf\u4f1a\u306e\u8b70\u4e8b\u306e\u7d4c\u904e\u306e\u8981\u9818\u304a\u3088\u3073\u305d\u306e\u7d50\u679c<br>\uff083\uff09\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3044\u3066\u8ff0\u3079\u3089\u308c\u305f\u610f\u898b\u307e\u305f\u306f\u767a\u8a00\u304c\u3042\u308b\u3068\u304d\u306f\u305d\u306e\u610f\u898b\u307e\u305f\u306f\u767a\u8a00\u306e\u5185\u5bb9\u306e\u6982\u8981<br>\uff084\uff09\u682a\u4e3b\u7dcf\u4f1a\u306b\u51fa\u5e2d\u3057\u305f\u53d6\u7de0\u5f79\u7b49\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<br>\uff085\uff09\u682a\u4e3b\u7dcf\u4f1a\u306e\u8b70\u9577\u304c\u3042\u308b\u3068\u304d\u306f\u8b70\u9577\u306e\u6c0f\u540d<br>\uff086\uff09\u8b70\u4e8b\u9332\u3092\u4f5c\u6210\u3057\u305f\u53d6\u7de0\u5f79\u306e\u6c0f\u540d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">2-3. \uff08\u5fc5\u8981\u306b\u5fdc\u3058\u3066\uff09\u6708\u984d\u5909\u66f4\u5c4a\u306a\u3069\u306e\u63d0\u51fa<\/h3>\n\n\n\n<p>3\u3064\u3081\u306e\u30b9\u30c6\u30c3\u30d7\u306f<strong>\u300c\u6708\u984d\u5909\u66f4\u5c4a\u306a\u3069\u306e\u63d0\u51fa\u300d<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u306b\u3088\u3063\u3066\u3001\u5065\u5eb7\u4fdd\u967a\u3084\u539a\u751f\u5e74\u91d1\u306e\u7b49\u7d1a\u304c\u5909\u308f\u308b\u5834\u5408\u306b\u306f\u3001\u7ba1\u8f44\u3059\u308b\u5e74\u91d1\u4e8b\u52d9\u6240\uff08\u793e\u4f1a\u4fdd\u967a\u4e8b\u52d9\u6240\uff09\u3078\u5c4a\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8a73\u3057\u304f\u306f\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306e\u300c<a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/todokesho\/hoshu\/index.html\">\u5831\u916c\u6708\u984d\u95a2\u4fc2\u5c4a\u66f8<\/a>\u300d\u306b\u3066\u3001\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. \u5f79\u54e1\u5831\u916c\u3092\u5909\u66f4\u3059\u308b\u91d1\u984d\u306e\u6c7a\u3081\u65b9<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"513\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-126-1024x513.png\" alt=\"\" class=\"wp-image-3169\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-126-1024x513.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-126-300x150.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-126-768x385.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-126.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u7d9a\u3044\u3066\u3001\u5f79\u54e1\u5831\u916c\u3092\u5909\u66f4\u3059\u308b\u91d1\u984d\u306e\u6c7a\u3081\u65b9\u306b\u3064\u3044\u3066\u3001\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u5f79\u54e1\u5831\u916c\u306e\u91d1\u984d\u3092\u3069\u3046\u8a2d\u5b9a\u3059\u308b\u304b\u306f\u3001\u7d4c\u55b6\u6226\u7565\u306e\u4e00\u74b0\u3068\u3044\u3048\u308b\u30dd\u30a4\u30f3\u30c8\u3067\u3001\u3055\u307e\u3056\u307e\u306a\u8003\u3048\u65b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f4\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"464\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-127-1024x464.png\" alt=\"\" class=\"wp-image-3171\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-127-1024x464.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-127-300x136.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-127-768x348.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-127.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">3-1. \u4f1a\u793e\u306e\u5065\u5168\u306a\u7d4c\u55b6\u3092\u963b\u5bb3\u3057\u306a\u3044\u91d1\u984d<\/h3>\n\n\n\n<p>1\u3064\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u306f<strong>\u300c\u4f1a\u793e\u306e\u5065\u5168\u306a\u7d4c\u55b6\u3092\u963b\u5bb3\u3057\u306a\u3044\u91d1\u984d\u300d<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5f79\u54e1\u5831\u916c\u306e\u91d1\u984d\u3092\u4e0a\u3052\u3059\u304e\u3066\u3001\u4f1a\u793e\u306e\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3057\u305f\u308a\u3001\u6295\u8cc7\u3059\u3079\u304d\u6a5f\u4f1a\u306b\u6295\u8cc7\u3067\u304d\u306a\u304b\u3063\u305f\u308a\u3059\u308b\u72b6\u6cc1\u306f\u3001\u6700\u3082\u907f\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><strong>\u4f1a\u793e\u306e\u5065\u5168\u306a\u7d4c\u55b6\u304c\u5b9f\u73fe\u3067\u304d\u308b\u7bc4\u56f2\u5185\u3067\u3001\u5f79\u54e1\u5831\u916c\u306e\u91d1\u984d\u3092\u5b9a\u3081\u308b<\/strong>\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u306f\u57fa\u672c\u7684\u306b1\u5e74\u306b1\u56de\u3001\u671f\u9996\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u30021\u5e74\u9593\u306e\u5148\u884c\u304d\u3092\u898b\u901a\u3057\u3066\u3001\u4f59\u88d5\u3092\u6301\u3063\u305f\u91d1\u984d\u3092\u8a2d\u5b9a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a><\/a>3-2. \u4e16\u9593\u306e\u76f8\u5834\u3068\u5408\u3063\u3066\u3044\u308b\u91d1\u984d<\/h3>\n\n\n\n<p>2\u3064\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u306f<strong>\u300c\u4e16\u9593\u306e\u76f8\u5834\u3068\u5408\u3063\u3066\u3044\u308b\u91d1\u984d\u300d<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>1\u4eba\u793e\u9577\u304c\u81ea\u5206\u306e\u5f79\u54e1\u5831\u916c\u3092\u6c7a\u3081\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u5834\u306f\u3042\u307e\u308a\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u305d\u308c\u4ee5\u5916\u306e\u5f79\u54e1\u306e\u5831\u916c\u3092\u691c\u8a0e\u3059\u308b\u3046\u3048\u3067\u306f\u3001\u76f8\u5834\u3068\u306e\u30d0\u30e9\u30f3\u30b9\u3082\u898b\u6975\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u5f79\u8077\u306b\u898b\u5408\u3046\u5f79\u54e1\u5831\u916c\u3092\u51fa\u305b\u306a\u3051\u308c\u3070\u3001\u4eba\u6750\u306e\u6d41\u51fa\u306b\u3064\u306a\u304c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b<\/strong>\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\u307e\u3067\u306b\u3001\u4ee5\u4e0b\u306f\u300c\u6c11\u9593\u4f01\u696d\u306b\u304a\u3051\u308b\u5f79\u54e1\u5831\u916c\uff08\u7d66\u4e0e\uff09\u8abf\u67fb\u300d\u304b\u3089\u306e\u5f15\u7528\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"415\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-128-1024x415.png\" alt=\"\" class=\"wp-image-3172\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-128-1024x415.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-128-300x122.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-128-768x311.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-128.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"262\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-129-1024x262.png\" alt=\"\" class=\"wp-image-3173\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-129-1024x262.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-129-300x77.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-129-768x197.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-129.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.jinji.go.jp\/toukei\/0321_yakuinhousyu\/0321_yakuinhousyu_ichiran.html\">\u4eba\u4e8b\u9662\u300c\u6c11\u9593\u4f01\u696d\u306b\u304a\u3051\u308b\u5f79\u54e1\u5831\u916c\uff08\u7d66\u4e0e\uff09\u8abf\u67fb \u4ee4\u548c\u5143\u5e74\u5ea6\u300d<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a><\/a>3-3. \u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d<\/h3>\n\n\n\n<p>3\u3064\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u306f<strong>\u300c\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d\u300d<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u300c<a href=\"#a1\">1. \u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u3067\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u57fa\u672c\u4e8b\u9805<\/a>\u300d\u3067\u3082\u89e6\u308c\u305f\u3068\u304a\u308a\u3001\u5f79\u54e1\u5831\u916c\u304c\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306b\u306f\u5236\u7d04\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u7b2c34\u6761 \uff08\u5f79\u54e1\u7d66\u4e0e\u306e\u640d\u91d1\u4e0d\u7b97\u5165\uff09\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\uff12\u3000\u5185\u56fd\u6cd5\u4eba\u304c\u305d\u306e\u5f79\u54e1\u306b\u5bfe\u3057\u3066\u652f\u7d66\u3059\u308b\u7d66\u4e0e\uff08\u524d\u9805\u53c8\u306f\u6b21\u9805\u306e\u898f\u5b9a\u306e\u9069\u7528\u304c\u3042\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u306e<br>\u984d\u306e\u3046\u3061\u4e0d\u76f8\u5f53\u306b\u9ad8\u984d\u306a\u90e8\u5206\u306e\u91d1\u984d\u3068\u3057\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u91d1\u984d\u306f\u3001\u305d\u306e\u5185\u56fd\u6cd5\u4eba\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e<br>\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u306a\u3044\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u300c\u4e0d\u76f8\u5f53\u306b\u9ad8\u984d\u306a\u90e8\u5206\u306e\u91d1\u984d\u300d<\/strong>\u3068\u306f\u3044\u304f\u3089\u306a\u306e\u304b\u3001\u660e\u78ba\u306b\u6570\u5b57\u3084\u5272\u5408\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u88c1\u5224\u3067\u4e89\u308f\u308c\u308b\u30b1\u30fc\u30b9\u3082\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u500b\u3005\u306e\u30b1\u30fc\u30b9\u5225\u306b\u7a0e\u52d9\u7f72\u306e\u5224\u65ad\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4e00\u6982\u306b\u65ad\u5b9a\u306f\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u3072\u3068\u3064\u306e\u76ee\u5b89\u3068\u3057\u3066\u306f\u3001\u524d\u8ff0\u306e\u76f8\u5834\u304c\u53c2\u8003\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a><\/a>3-4. \u7a0e\u91d1\u5bfe\u7b56\u3068\u3057\u3066\u6709\u52b9\u306a\u91d1\u984d<\/h3>\n\n\n\n<p>4\u3064\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u306f<strong>\u300c\u7a0e\u91d1\u5bfe\u7b56\u3068\u3057\u3066\u6709\u52b9\u306a\u91d1\u984d\u300d<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5f79\u54e1\u5831\u916c\u306f\u3001<strong>\u4f1a\u793e\u306e\u7a0e\u91d1\u5bfe\u7b56\u3068\u3057\u3066\u91cd\u8981\u306a\u7d4c\u8cbb\u306e\u3072\u3068\u3064<\/strong>\u3068\u6349\u3048\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5f79\u54e1\u5831\u916c\u3092\u6975\u7aef\u306b\u4e0b\u3052\u3066\u3057\u307e\u3046\u3068\u3001\u6cd5\u4eba\u7a0e\u306e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308b\u305f\u3081\u3001\u304b\u306a\u3089\u305a\u3057\u3082\u3088\u3044\u9078\u629e\u3068\u306f\u3044\u3048\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306f\u539f\u524723.20%\u3067\u3059\u304c\u3001\u4e2d\u5c0f\u6cd5\u4eba\uff08\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\uff09\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3008\u6240\u5f97800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u7a0e\u738719\uff05\u3002\u3055\u3089\u306b\u3001\u6642\u9650\u7684\u306b\u7a0e\u738715\uff05\uff08\u79df\u7279\u6cd5\uff09\u3009<\/strong><\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/corporation\/c03.htm\">\u8ca1\u52d9\u7701\u300c\u4e2d\u5c0f\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u8cc7\u6599\u300d<\/a><\/p>\n\n\n\n<p>\u3053\u3046\u3044\u3063\u305f\u7a0e\u7387\u304c\u5909\u308f\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u610f\u8b58\u3057\u306a\u304c\u3089\u5f79\u54e1\u5831\u916c\u3092\u691c\u8a0e\u3059\u308b\u306e\u3082\u3001\u4e00\u6848\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. \u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u306f\u7a0e\u7406\u58eb\u3068\u3088\u304f\u76f8\u8ac7\u3092<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"513\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-130-1024x513.png\" alt=\"\" class=\"wp-image-3174\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-130-1024x513.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-130-300x150.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-130-768x385.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-130.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u6700\u5f8c\u306b\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u306f\u7a0e\u7406\u58eb\u3068\u3088\u304f\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a><\/a>4-1. \u5f79\u54e1\u5831\u916c\u306e\u30df\u30b9\u304c\u3042\u308b\u3068\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3057\u304b\u306d\u306a\u3044<\/h3>\n\n\n\n<p>\u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u3084\u898b\u76f4\u3057\u306f\u3001<strong>\u4f1a\u793e\u306e\u6210\u9577\u306b\u76f4\u7d50\u3059\u308b\u91cd\u8981\u306a\u7d4c\u55b6\u5224\u65ad<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5f79\u54e1\u5831\u916c\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u76f4\u63a5\u7684\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u305f\u3081\u3001\u8aa4\u3063\u305f\u9078\u629e\u3092\u3059\u308c\u3070\u7d4c\u55b6\u3092\u63fa\u308b\u304c\u3057\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><strong>\u3010\u5f79\u54e1\u5831\u916c\u306b\u95a2\u3059\u308b\u5931\u6557\u4f8b\u3011<\/strong><\/p>\n\n\n\n<p>\u30fb\u6b63\u3057\u3044\u624b\u7d9a\u304d\u3092\u3057\u3066\u304a\u3089\u305a\u3001\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u306a\u304b\u3063\u305f<\/p>\n\n\n\n<p>\u30fb\u671f\u9996\u306b\u9ad8\u984d\u306e\u5f79\u54e1\u5831\u916c\u3092\u8a2d\u5b9a\u3057\u3066\u3057\u307e\u3044\u3001\u5e74\u5ea6\u9014\u4e2d\u3067\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3057\u305f<\/p>\n\n\n\n<p>\u30fb\u4f1a\u793e\u306e\u5229\u76ca\u304c\u60f3\u5b9a\u3088\u308a\u3082\u5927\u304d\u304f\u306a\u308a\u3001\u6cd5\u4eba\u7a0e\u306e\u8ca0\u62c5\u304c\u5897\u3048\u305f<\/p>\n\n\n\n<p>\u9867\u554f\u7a0e\u7406\u58eb\u3068\u7dbf\u5bc6\u306a\u6253\u3061\u5408\u308f\u305b\u3092\u884c\u3044\u3001\u6700\u9069\u306a\u30e9\u30a4\u30f3\u306f\u3069\u3053\u306a\u306e\u304b\u3001\u591a\u89d2\u7684\u306a\u8996\u70b9\u3067\u898b\u6975\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a><\/a>4-2. \u30bb\u30ab\u30f3\u30c9\u30aa\u30d4\u30cb\u30aa\u30f3\u3082\u304a\u3059\u3059\u3081<\/h3>\n\n\n\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u7a0e\u52d9\u30bb\u30ab\u30f3\u30c9\u30aa\u30d4\u30cb\u30aa\u30f3\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u62c5\u5f53\u7a0e\u7406\u58eb\u3068\u306f\u3001\u5225\u306e\u89d2\u5ea6\u304b\u3089\u306e\u610f\u898b\u3084\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u6b32\u3057\u3044\u3068\u304d\u306b\u306f\u3001\u305c\u3072\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p><strong>\u3010\u7a0e\u52d9\u30bb\u30ab\u30f3\u30c9\u30aa\u30d4\u30cb\u30aa\u30f3\u306e\u30a4\u30e1\u30fc\u30b8\u3011<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"736\" height=\"622\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-131.png\" alt=\"\" class=\"wp-image-3175\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-131.png 736w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-131-300x254.png 300w\" sizes=\"auto, (max-width: 736px) 100vw, 736px\" \/><\/figure>\n\n\n\n<p>\u79c1\u305f\u3061\u306f\u65e5\u3005\u3001\u6700\u65b0\u306e\u7a0e\u6cd5\u3092\u7814\u7a76\u3057\u3066\u304a\u308a\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u3084\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306e\u65b9\u3005\u5411\u3051\u306e\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u696d\u52d9\u3082\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"407\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-132-1024x407.png\" alt=\"\" class=\"wp-image-3176\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-132-1024x407.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-132-300x119.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-132-768x305.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/image-132.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>\u300c\u7a0e\u306e\u5c02\u9580\u5bb6\u306e\u4e2d\u3067\u3082\u3001\u30b9\u30da\u30b7\u30e3\u30ea\u30b9\u30c8\u306e\u610f\u898b\u3092\u805e\u3044\u3066\u307f\u305f\u3044\u300d<\/strong>\u3068\u3044\u3046\u3068\u304d\u306b\u3001\u305c\u3072\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a><\/a>5. \u307e\u3068\u3081<\/h2>\n\n\n\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u300c\u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u300d\u3092\u30c6\u30fc\u30de\u306b\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u8981\u70b9\u3092\u307e\u3068\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u30fb\u5f79\u54e1\u5831\u916c\u306e\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306b\u306f\u6cd5\u7684\u306a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b<br>\u30fb\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u306e\u5909\u66f4\u306f\u300c\u5e741\u56de\u30fb\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u304b\u30893\u30f6\u6708\u4ee5\u5185\u300d\u304c\u539f\u5247<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5f79\u54e1\u5831\u916c\u3092\u5909\u66f4\u3059\u308b\u624b\u7d9a\u304d\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>1. \u682a\u4e3b\u7dcf\u4f1a\u3067\u306e\u6c7a\u8b70<br>2. \u682a\u4e3b\u7dcf\u4f1a\u8b70\u4e8b\u9332\u306e\u4f5c\u6210\u3068\u4fdd\u7ba1<br>3. \uff08\u5fc5\u8981\u306b\u5fdc\u3058\u3066\uff09\u6708\u984d\u5909\u66f4\u5c4a\u306a\u3069\u306e\u63d0\u51fa<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5f79\u54e1\u5831\u916c\u3092\u5909\u66f4\u3059\u308b\u91d1\u984d\u306e\u6c7a\u3081\u65b9\u3068\u3057\u3066\u30014\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>1. \u4f1a\u793e\u306e\u5065\u5168\u306a\u7d4c\u55b6\u3092\u963b\u5bb3\u3057\u306a\u3044\u91d1\u984d<br>2. \u4e16\u9593\u306e\u76f8\u5834\u3068\u5408\u3063\u3066\u3044\u308b\u91d1\u984d<br>3. \u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d<br>4. \u7a0e\u91d1\u5bfe\u7b56\u3068\u3057\u3066\u6709\u52b9\u306a\u91d1\u984d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5f79\u54e1\u5831\u916c\u3092\u7d4c\u55b6\u6226\u7565\u306e\u3072\u3068\u3064\u3068\u3057\u3066\u6349\u3048\u3001\u6226\u7565\u7684\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u6539\u5584\u3084\u6709\u80fd\u306a\u5f79\u54e1\u4eba\u6750\u306e\u78ba\u4fdd\u3001\u7a0e\u91d1\u5bfe\u7b56\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7a0e\u7406\u58eb\u3068\u3088\u304f\u76f8\u8ac7\u3057\u306a\u304c\u3089\u3001\u81ea\u793e\u306b\u3068\u3063\u3066\u306e\u6700\u9069\u89e3\u3092\u63a2\u3063\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u306f\u3001\u3069\u3046\u3059\u308c\u3070\u3044\u3044\uff1f\u300d \u3068\u8abf\u3079\u3066\u3044\u308b\u3068\u3053\u308d\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002 \u5f79\u54e1\u5831\u916c\u306f\u3001\u6cd5\u5f8b\u4e0a\u306e\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u3066\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u8aa4\u3063\u305f\u65b9\u6cd5\u3067\u306f\u7d4c\u8cbb\uff08\u640d\u91d1\uff09\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002 \u76f4\u8fd1\u3067\u5f79\u54e1 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