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16px;\">\u4f1a\u793e\u8a2d\u7acb\u524d\u306b\u4f7f\u3063\u305f\u5370\u7d19\u4ee3\u3084\u767b\u9332\u514d\u8a31\u7a0e\u306a\u3069\u306e\u5275\u7acb\u8cbb\u306f\u3001\u6cd5\u4eba\u306e\u7d4c\u8cbb\u306b\u306a\u308a\u307e\u3059\u3002<\/span><span style=\"font-size: 16px; color: #000000;\">\u5f53\u7136\u3067\u3059\u304c\u3001\u5275\u7acb\u8cbb\u3092\u652f\u6255\u3046\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u524d\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u3089\u306f\u4f1a\u793e\u306e\u7d4c\u8cbb\u3068\u306a\u308b\u3053\u3068\u306b\u7559\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/span> \u307e\u305f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u5275\u7acb\u8cbb\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002 <span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/11\/Ug9EuMcq0Rt2eX3imKL76TC4W-1699862508.png\" width=\"677\" class=\"fr-draggable\" style=\"width: 99.87%;\" \/><\/span><\/p>\n<h3><span style=\"font-size: 24px; color: #000000;\">2-3.\u6cd5\u4eba\u306b\u8b72\u6e21\u3059\u308b\u8cc7\u7523\u306e\u5f15\u304d\u7d99\u304e\u65b9\u6cd5\u3092\u691c\u8a0e\u3059\u308b<\/span><\/h3>\n<p class=\"\">\u500b\u4eba\u4e8b\u696d\u3067\u4f7f\u7528\u3057\u3066\u3044\u305f\u8cc7\u7523\u3092\u6cd5\u4eba\u3067\u3082\u4f7f\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6cd5\u4eba\u306b\u8b72\u6e21\u3059\u308b\u8cc7\u7523\u306e\u5f15\u304d\u7d99\u304e\u65b9\u6cd5\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u500b\u4eba\u4e8b\u696d\u3067\u4f7f\u3063\u3066\u3044\u305f\u8cc7\u7523\u3092\u6cd5\u4eba\u3067\u3082\u4f7f\u7528\u3059\u308b\u305f\u3081\u306e\u5f15\u304d\u7d99\u304e\u65b9\u6cd5\u306b\u306f\uff14\u3064\u3082\u7a2e\u985e\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u4e8b\u696d\u306e\u8cc7\u7523\u306b\u306f\u3001\u5546\u54c1\u306a\u3069\u306e\u300c\u68da\u5378\u8cc7\u7523\u300d\u3084\u8eca\u4e21\u3084\u5099\u54c1\u306a\u3069\u306e\u300c\u56fa\u5b9a\u8cc7\u7523\u300d\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002 <span style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/11\/RawIYqO9AbW3XJy0gMB4Q7Lul-1699862611.png\" width=\"677\" class=\"fr-draggable\" style=\"width: 99.61%;\" \/><\/span> \u3053\u308c\u3089\u306e\u8cc7\u7523\u306f\u3001\u6cd5\u4eba\u6210\u308a\u306e\u969b\u306b\u3001\u4ee5\u4e0b\u306e4\u3064\u306e\u624b\u6bb5\u3092\u7528\u3044\u3066\u500b\u4eba\u4e8b\u696d\u304b\u3089\u6cd5\u4eba\u3078\u3068\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002 <img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/11\/nKbSghvUCxHaEsztQk51NGR89-1699855126-1699863376.png\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\">\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u5834\u5408\u3001\u500b\u4eba\u4e8b\u696d\u3067\u4f7f\u3063\u3066\u3044\u305f\u8cc7\u7523\u306f\u5e33\u7c3f\u4fa1\u984d\u3067\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u58f2\u5374\u3057\u3066\u3082\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u3001\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u306e\u3067\u3001\u6f0f\u308c\u306e\u7121\u3044\u3088\u3046\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>4\u3064\u306e\u8cc7\u7523\u306e\u5f15\u304d\u7d99\u304e\u65b9\u6cd5\u306e\u7279\u5fb4\u3084\u5177\u4f53\u4f8b\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u8a73\u7d30\u306b\u8aac\u660e\u3057\u3066\u3044\u308b\u305f\u3081\u305d\u3061\u3089\u3082\u3042\u308f\u305b\u3066\u5fa1\u89a7\u304f\u3060\u3055\u3044\u3002 <a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/incorporation-asset-transfer\" target=\"_blank\" rel=\"noopener\">\u3010\u5b9f\u8df5\u7684\u3011\u6cd5\u4eba\u6210\u308a\u306e4\u3064\u306e\u8cc7\u7523\u5f15\u7d99\u304e\u65b9\u6cd5\u3000\u4e8b\u4f8b\u3084\u6ce8\u610f\u70b9\u307e\u3067\u89e3\u8aac<\/a><\/p>\n<h3><span style=\"font-size: 24px; color: #000000;\">2-4.\u53d7\u3051\u53d6\u3063\u305f\u5f79\u54e1\u5831\u916c\u3082\u5fd8\u308c\u305a\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b<\/span><\/h3>\n<p>\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u5834\u5408\u3001\u8a2d\u7acb\u65e5\u4ee5\u524d\u306e\u4e8b\u696d\u6240\u5f97\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u6cd5\u4eba\u6210\u308a\u5f8c\u306b\u53d7\u3051\u53d6\u3063\u305f\u5f79\u54e1\u5831\u916c\u3082\u7d66\u4e0e\u6240\u5f97\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u4e8b\u696d\u6240\u5f97\u304c\u8d64\u5b57\u306e\u5834\u5408\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u76f8\u6bba\u3067\u304d\u308b\u300c\u640d\u76ca\u901a\u7b97\u300d\u3068\u3044\u3046\u5236\u5ea6\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5fc5\u305a\u7533\u544a\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/11\/\u5f79\u54e1.png\" alt=\"\" width=\"943\" height=\"480\" class=\"aligncenter size-full wp-image-6050\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/11\/\u5f79\u54e1.png 943w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/11\/\u5f79\u54e1-300x153.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/11\/\u5f79\u54e1-768x391.png 768w\" sizes=\"auto, (max-width: 943px) 100vw, 943px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h3>2-5.\u500b\u4eba\u4e8b\u696d\u7a0e\u306e\u898b\u8fbc\u63a7\u9664\u3092\u884c\u3046<\/h3>\n<p class=\"\">\u500b\u4eba\u4e8b\u696d\u7a0e\u306e\u898b\u8fbc\u63a7\u9664\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u652f\u6255\u3046\u7a0e\u91d1\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/c63aaefbce8eec5920c06d94dd191a5f\/mc17IFDdVUEiKqvlej8PzTpoX-1699854841.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 100%;\" class=\"fr-draggable\" \/> <span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">\u500b\u4eba\u4e8b\u696d\u7a0e\u3068\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u90fd\u9053\u5e9c\u770c\u306b\u5bfe\u3057\u3066\u7d0d\u3081\u308b\u5730\u65b9\u7a0e\u306e\u3072\u3068\u3064\u3067\u3059\u3002\u500b\u4eba\u3067\u4e8b\u696d\u3092\u884c\u3046\u969b\u3001\u3055\u307e\u3056\u307e\u306a\u884c\u653f\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u305d\u306e\u7d4c\u8cbb\u306e\u4e00\u90e8\u3092\u8ca0\u62c5\u3059\u308b\u305f\u3081\u306e\u7a0e\u91d1\u3067\u3001\u4e8b\u696d\u6240\u5f97\u91d1\u984d\u304c290\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u307b\u3068\u3093\u3069\u306e\u696d\u7a2e\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span> <span style=\"color: #000000;\">\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7fcc\u5e74\u306b\u5404\u90fd\u9053\u5e9c\u770c\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u7d0d\u7a0e\u901a\u77e5\u66f8\u306b\u5f93\u3063\u3066\u7d0d\u7a0e\u3059\u308b\u5834\u5408\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u7a0e\u306e\u7d0d\u4ed8\u6642\u671f\u306f8\u6708\u300111\u6708\u306e\u5e742\u56de\u3067\u3042\u308a\u3001\u901a\u5e38\u306f\u7d0d\u4ed8\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u500b\u4eba\u4e8b\u696d\u306e\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/span> <span style=\"color: #000000;\">\u3057\u304b\u3057\u3001\u5ec3\u696d\u3092\u3057\u305f\u5e74\u306f\u672c\u6765\u7d0d\u4ed8\u3059\u3079\u304d\u7fcc\u5e74\u304c\u5b58\u5728\u3057\u306a\u3044\u305f\u3081\u3001\u300c\u4e8b\u696d\u7a0e\u306e\u898b\u8fbc\u63a7\u9664\u300d\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5b9f\u969b\u306b\u7d0d\u4ed8\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u306a\u304f\u3066\u3082\u3001\u5ec3\u696d\u3059\u308b\u5e74\u306e\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span> <span style=\"color: #000000;\">\u203b\u300c\u4e8b\u696d\u7a0e\u306e\u898b\u8fbc\u63a7\u9664\u300d\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u5ec3\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u307e\u3067\u306b\u500b\u4eba\u4e8b\u696d\u7a0e\u306e\u898b\u8fbc\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u3001\u5ec3\u696d\u5e74\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u306b\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span> <span style=\"color: #000000;\">\u4e8b\u696d\u7a0e\u306e\u898b\u8fbc\u63a7\u9664\u3092\u5229\u7528\u3059\u308b\u304b\u306f\u7d0d\u7a0e\u8005\u306e\u4efb\u610f\u3067\u3059\u304c\u3001\u5229\u7528\u3057\u305f\u65b9\u304c\u304a\u5f97\u306a\u5236\u5ea6\u3067\u3059\u3002<\/span><\/span><\/p>\n<h3 id=\"nd0urj8ee6df3dn6vdca9\">2-6.\u6240\u5f97\u7a0e\u306e\u6e1b\u984d\u7533\u8acb\u3092\u884c\u3046<\/h3>\n<p class=\"\"><span style=\"font-size: 12pt;\">\u6240\u5f97\u7a0e\u306e\u6e1b\u984d\u7533\u8acb\u3092\u671f\u9593\u5185\u306b\u884c\u3046\u3053\u3068\u3067\u3001\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u3092\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002 <span style=\"color: #000000;\">\u4e00\u822c\u7684\u306b\u306f\u3001\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u984d\u304c15\u4e07\u5186\u4ee5\u4e0a\u3060\u3063\u305f\u5e74\u306e\u7fcc\u5e74\u306b\u306f\u3001\u4e88\u5b9a\u7d0d\u7a0e\u3068\u3044\u3046\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4e88\u5b9a\u7d0d\u7a0e\u3068\u306f\u3001\u305d\u306e\u5e74\u306e\u6240\u5f97\u7a0e\u3092\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u7d0d\u4ed8\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u24607\/1\u301c7\/31\u3068\u246111\/1\u301c11\/30\u306b\u524d\u6255\u3044\u3092\u3059\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: 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id=\"tzd523k58qb221hcovm2d\">3.\u500b\u4eba\u4e8b\u696d\u3092\u5ec3\u696d\u3057\u3066\u6cd5\u4eba\u306b\u306a\u308b\u6642\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u3092\u5ec3\u696d\u3057\u3066\u6cd5\u4eba\u6210\u308a\u3059\u308b\u969b\u306b\u3084\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306f\u3001\u500b\u4eba\u4e8b\u696d\u306e\u78ba\u5b9a\u7533\u544a\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002 \u500b\u4eba\u4e8b\u696d\u306e\u5ec3\u696d\u5c4a\u3084\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u3084\u3081\u5c4a\u51fa\u66f8\u306a\u3069\u3001\u500b\u4eba\u4e8b\u696d\u306e\u5ec3\u696d\u306e\u305f\u3081\u306b\u3084\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u624b\u7d9a\u304d\u304c\u5b58\u5728\u3057\u307e\u3059\u3002 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#000000;\">\u5ec3\u696d\u5c4a\u306e\u63d0\u51fa\u671f\u9650\u306f\u5ec3\u696d\u3057\u305f\u65e5\u304b\u30891\u30f6\u6708\u3067\u3059\u3002\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u4e88\u5b9a\u7d0d\u7a0e\u306e\u901a\u77e5\u66f8\u304c\u5c4a\u304d\u3001\u652f\u6255\u3044\u7fa9\u52d9\u304c\u751f\u3058\u3066\u3057\u307e\u3046\u306a\u3069\u306e\u30c8\u30e9\u30d6\u30eb\u304c\u751f\u3058\u308b\u5834\u5408\u304c\u3042\u308b\u306e\u3067\u63d0\u51fa\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/11\/\u3058\u304e\u3087\u3046\u3084\u3081-1.png\" alt=\"\" width=\"1131\" height=\"577\" class=\"aligncenter size-full wp-image-6048\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/11\/\u3058\u304e\u3087\u3046\u3084\u3081-1.png 1131w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/11\/\u3058\u304e\u3087\u3046\u3084\u3081-1-300x153.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/11\/\u3058\u304e\u3087\u3046\u3084\u3081-1-1024x522.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/11\/\u3058\u304e\u3087\u3046\u3084\u3081-1-768x392.png 768w\" sizes=\"auto, (max-width: 1131px) 100vw, 1131px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h3 id=\"ewp8b6zz41prext2byl6f\">3-2.\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u3084\u3081\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">\u9752\u8272\u7533\u544a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5ec3\u696d\u5c4a\u3068\u3068\u3082\u306b\u300c\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u3084\u3081\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span> <span style=\"color: #000000;\">\u63d0\u51fa\u671f\u9650\u306f\u4e8b\u696d\u3092\u5ec3\u6b62\u3057\u3088\u3046\u3068\u3059\u308b\u5e74\u306e\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u5ec3\u696d\u5c4a\u3068\u540c\u6642\u306b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5834\u5408\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<\/span><\/span><\/p>\n<p class=\"\"><span style=\"font-size: 12pt; color: #000000;\">\u9752\u8272\u7533\u544a\u306f\u305d\u306e\u5e74\u3054\u3068\u306e\u9069\u7528\u306b\u306a\u308b\u305f\u3081\u3001\u9752\u8272\u7533\u544a\u3092\u53d6\u308a\u3084\u3081\u305f\u5834\u5408\u3067\u3082\u3001\u904e\u53bb\u306b\u53d7\u3051\u305f\u7279\u5178\u307e\u3067\u9061\u3063\u3066\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>\u5fd8\u308c\u305a\u306b\u5ec3\u696d\u5c4a\u3068\u540c\u6642\u306b\u7a0e\u52d9\u7f72\u306b\u51fa\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002 <img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/11\/3JkUyKtamhA5WDnSE0Iw61QRX-1699864095.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"99fp45qszxvhewz3a72od\">3-3.\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u5ec3\u6b62\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n<p class=\"\"><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">\u5c02\u5f93\u8005\u3084\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u4e8b\u696d\u306e\u5ec3\u6b62\u304b\u30891\u30f6\u6708\u4ee5\u5185\u306b\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u5bfe\u3057\u3066\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u5ec3\u6b62\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span> <span style=\"color: #000000;\">\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u5ec3\u6b62\u5c4a\u51fa\u66f8\u3068\u306f\u6e90\u6cc9\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002<\/span><\/span><\/p>\n<p class=\"\"><span style=\"font-size: 12pt; color: 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\/><\/p>\n<h3 class=\"\" id=\"u44127yyuvocj31jyilsgf\">3-4.\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n<p class=\"\"><span style=\"font-size: 12pt;\"><span style=\"color: #000000;\">\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4e8b\u696d\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u6d88\u8cbb\u7a0e\u306e\u300c\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/span> <span style=\"color: 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src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/11\/0PbBNGAiYSoTK3ZMXvRW82w1d-1699920185-1700022701.png\" class=\"fr-draggable\" \/> \u3053\u3053\u307e\u3067\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u8ff0\u3079\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u304c\u3001\u500b\u4eba\u4e8b\u696d\u304c\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3068\u540c\u69d8\u306e\u671f\u9593\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h2>6.\u307e\u3068\u3081<\/h2>\n<p>\u6cd5\u4eba\u6210\u308a\u3057\u305f\u969b\u306b\u306f\u3001\u6cd5\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u500b\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u3082\u5fd8\u308c\u305a\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 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