{"id":4713,"date":"2023-12-15T14:49:24","date_gmt":"2023-12-15T05:49:24","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=4713"},"modified":"2024-05-10T11:16:15","modified_gmt":"2024-05-10T02:16:15","slug":"torisimariyaku","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/torisimariyaku","title":{"rendered":"\u53d6\u7de0\u5f79\u306e\u4eba\u6570\u306f\u4f55\u4eba\u304c\u3044\u3044\uff1f\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u53d6\u7de0\u5f79\u306e\u6c7a\u3081\u65b9\u5fb9\u5e95\u89e3\u8aac\uff01"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full pc is-style-default\"><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/download\/wp04how-to-decide-on-directors\"><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\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\/wp04how-to-decide-on-directors\"><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<p>\u81ea\u5206\u4e00\u4eba\u3057\u304b\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3001\u904b\u55b6\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304b\u3002\u53d6\u7de0\u5f79\u3063\u3066\u305d\u3082\u305d\u3082\u306a\u3093\u3060\u308d\u3046\u3001\u3069\u3046\u3084\u3063\u3066\u6c7a\u3081\u308c\u3070\u3044\u3044\u306e\u3060\u308d\u3046\u3068\u60a9\u3093\u3067\u306f\u3044\u307e\u305b\u3093\u304b\uff1f<\/p>\n<p>\u53d6\u7de0\u5f79\u3068\u306f\u3001\u4f1a\u793e\u6cd5\u4e0a\u3067\u5b9a\u3081\u3089\u308c\u305f\u4f1a\u793e\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u3059\u308b\u8cac\u4efb\u8005\u3067\u3042\u308a\u3001\u696d\u52d9\u57f7\u884c\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u91cd\u8981\u306a\u5f79\u5272\u3092\u6301\u3063\u305f\u4eba\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u53d6\u7de0\u5f79\u306e\u4eba\u6570\u306e\u6c7a\u3081\u65b9\u3084\u6ce8\u610f\u3057\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3001\u5177\u4f53\u7684\u306b\u3069\u3093\u306a\u624b\u7d9a\u304d\u3092\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"text-decoration: underline;\">\u53d6\u7de0\u5f79\u3068\u4ee3\u8868\u53d6\u7de0\u5f79\u306e\u9055\u3044\u3084\u3001\u5fc5\u8981\u306a\u4eba\u6570\u3001\u53d6\u7de0\u5f79\u3092\u9078\u4efb\u3059\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u4f1a\u793e\u8a2d\u7acb\u30fb\u904b\u55b6\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5f8c\u3005\u5f79\u54e1\u69cb\u6210\u3092\u5909\u66f4\u3059\u308b\u305f\u3081\u306b\u7121\u99c4\u306a\u8cbb\u7528\u3084\u624b\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u3057\u3063\u304b\u308a\u3068\u53d6\u7de0\u5f79\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\uff01<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/12\/6iCWRxjM2sKvQVu0kN4dPXIUY-1701744951.png\" style=\"display: block; 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vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/12\/8A2fI9CKpHtjQTcMYlJzSu1hd-1701749497.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u306a\u304a\u3001\u5b9a\u6b3e\u306b\u304a\u3044\u3066\u682a\u4e3b\u7dcf\u4f1a\uff08\u5275\u7acb\u7dcf\u4f1a\uff09\u306e\u6c7a\u8b70\u3067\u9078\u4efb\u3059\u308b\u3053\u3068\u306e\u5b9a\u3081\u3092\u8a2d\u3051\u3066\u3044\u308c\u3070\u3001\u682a\u4e3b\u7dcf\u4f1a\u3067\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u9078\u5b9a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>2-2. \u53d6\u7de0\u5f79\u4f1a\u3092\u8a2d\u7f6e\u3057\u306a\u3044\u5834\u5408\u306e\u9078\u4efb\u306e\u624b\u7d9a\u304d<\/h3>\n<p>\u53d6\u7de0\u5f79\u306e\u9078\u4efb\u306e\u65b9\u6cd5\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u3092\u8a2d\u7f6e\u3059\u308b\u5834\u5408\u3068\u540c\u69d8\u3067\u3059\u3002\u5b9a\u6b3e\u3067\u5b9a\u3081\u3001\u3082\u3057\u304f\u306f\u767a\u8d77\u4eba\u306e\u9078\u4efb\u306b\u3088\u308a\u53d6\u7de0\u5f79\u3092\u9078\u4efb\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/12\/0Z9yTC7BNA2chlRgu4wfWXkDn-1701749561.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u306a\u304a\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u306e\u9078\u5b9a\u306b\u3064\u3044\u3066\u306f\u53d6\u7de0\u5f79\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u3068\u7570\u306a\u308a\u3001\u4ee5\u4e0b\u306b\u3088\u308a\u9078\u5b9a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/12\/SOUWP3twef1k2cqZVnAzF7alI-1701749594.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u4ee3\u8868\u53d6\u7de0\u5f79\u306f\u3001\u767a\u8d77\u4eba\u306e\u6c7a\u8b70\u3084\u8a2d\u7acb\u6642\u53d6\u7de0\u5f79\u306b\u3088\u308b\u4e92\u9078\u3092\u7d4c\u306a\u304f\u3066\u3082\u3001\u5b9a\u6b3e\u306b\u76f4\u63a5\u8a18\u5165\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5b9a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u307e\u305f\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u7279\u306b\u5b9a\u3081\u306a\u3044\u3068\u3044\u3063\u305f\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u5b9a\u6b3e\u306e\u5b9a\u3081\u3084\u4e92\u9078\u306a\u3069\u306b\u3088\u308a\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u5b9a\u3081\u306a\u3044\u3068\u304d\u306f\u3001\u8a2d\u7acb\u6642\u53d6\u7de0\u5f79\u306b\u9078\u4efb\u3055\u308c\u305f\u5168\u54e1\u304c\u4ee3\u8868\u53d6\u7de0\u5f79\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2>3.\u53d6\u7de0\u5f79\u306e\u4eba\u6570\u304c\u4e00\u4eba\u30fb\u8907\u6570\u4eba\u306e\u5834\u5408\u306e\u305d\u308c\u305e\u308c\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u7406\u89e3\u3057\u3066\u691c\u8a0e\u3059\u3079\u304d<\/h2>\n<p class=\"\">\u53d6\u7de0\u5f79\u306e\u4eba\u6570\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306b\u306f\u3001\u53d6\u7de0\u5f79\u304c\u4e00\u4eba\u306e\u5834\u5408\u3068\u8907\u6570\u4eba\u306e\u5834\u5408\u305d\u308c\u305e\u308c\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u7406\u89e3\u3057\u3066\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u5f8c\u306e\u30c8\u30e9\u30d6\u30eb\u3084\u624b\u9593\u306a\u3069\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u306b\u7e4b\u304c\u308b\u305f\u3081\u3001\u3057\u3063\u304b\u308a\u3068\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>3-1.\u4e00\u4eba\u306e\u3068\u304d\u306e\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/12\/vbTaqG7BZK6z8J1YQhg2CEcDH-1701749663.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4ee3\u8868\u8005\u4e00\u4eba\u306e\u307f\u304c\u53d6\u7de0\u5f79\u306b\u306a\u308b\u5834\u5408\u3001\u3059\u3079\u3066\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u4e00\u4eba\u3067\u884c\u3046\u4e8b\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u8fc5\u901f\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001\u5275\u696d\u3057\u305f\u3070\u304b\u308a\u306e\u5c0f\u3055\u306a\u4f1a\u793e\u306e\u5834\u5408\u306e\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u8fc5\u901f\u306b\u81e8\u6a5f\u5fdc\u5909\u306a\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u4ee3\u8868\u8005\u4e00\u4eba\u3060\u3051\u304c\u53d6\u7de0\u5f79\u306b\u306a\u308b\u3053\u3068\u306b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>3-2.\u4e00\u4eba\u306e\u6642\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u53d6\u7de0\u5f79\u304c\u4e00\u4eba\u3060\u3063\u305f\u5834\u5408\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3053\u3068\u306b\u3082\u6c17\u3092\u3064\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/12\/Ol4cRtP52nYoGJDkS9x1THzaC-1701749765.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4><span style=\"font-size: 16px; color: #000000;\">3-2-1. \u4e8b\u696d\u627f\u7d99\u3067\u554f\u984c\u304c\u8d77\u304d\u308b\u3053\u3068\u304c\u3042\u308b<\/span><\/h4>\n<p>\u4e00\u4eba\u306e\u53d6\u7de0\u5f79\u304c\u682a\u5f0f\u306e\u3059\u3079\u3066\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u4e8b\u696d\u627f\u7d99\u3067\u554f\u984c\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u53d6\u7de0\u5f79\u304c\u4e07\u304c\u4e00\u6b7b\u4ea1\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u53d6\u7de0\u5f79\u304c\u4ed6\u306e\u53d6\u7de0\u5f79\u306e\u9078\u4efb\u6a29\u3092\u6301\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u5bb6\u65cf\u3084\u4e8b\u696d\u627f\u7d99\u3092\u3059\u308b\u4eba\u3092\u53d6\u7de0\u5f79\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u306b\u4ea1\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u4e8b\u696d\u304c\u627f\u7d99\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u4e8b\u614b\u306b\u9665\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u304c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u307b\u304b\u306b\u53d6\u7de0\u5f79\u3092\u9078\u4efb\u3057\u3066\u304a\u304f\u3001\u53d6\u7de0\u5f79\u306b\u6b20\u54e1\u304c\u8d77\u304d\u305f\u3068\u304d\u306b\u53d6\u7de0\u5f79\u306b\u5c31\u4efb\u3067\u304d\u308b\u88dc\u6b20\u53d6\u7de0\u5f79\u3092\u9078\u4efb\u3057\u3066\u304a\u304f\u3068\u3044\u3063\u305f\u624b\u6bb5\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u691c\u8a0e\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4><span style=\"font-size: 16px; color: #000000;\">3-2-2.\u8cac\u4efb\u304c\u96c6\u4e2d\u3057\u3066\u3057\u307e\u3046<\/span><\/h4>\n<p>\u53d6\u7de0\u5f79\u304c\u4e00\u4eba\u306e\u5834\u5408\u306b\u306f\u3001\u640d\u5bb3\u8ce0\u511f\u306a\u3069\u306e\u8cac\u4efb\u3092\u4e00\u4eba\u3067\u80cc\u8ca0\u3046\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082\u53d6\u7de0\u5f79\u306f\u4f1a\u793e\u6cd5\u4e0a\u3001\u4efb\u52d9\u61c8\u6020\u8cac\u4efb\u3068\u3044\u3046\u53d6\u7de0\u5f79\u306b\u4e00\u822c\u7684\u306b\u671f\u5f85\u3055\u308c\u308b\u4efb\u52d9\u3092\u9042\u884c\u3059\u308b\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u53d6\u7de0\u5f79\u304c\u6cd5\u4ee4\u9055\u53cd\u3001\u4f1a\u793e\u306e\u76e3\u7763\u7fa9\u52d9\u9055\u53cd\u3001\u7d4c\u55b6\u5224\u65ad\u306e\u30df\u30b9\u306b\u3088\u3063\u3066\u4f1a\u793e\u306b\u640d\u5bb3\u3092\u4e0e\u3048\u305f\u3068\u304d\u306f\u3001\u4efb\u52d9\u61c8\u6020\u8cac\u4efb\u9055\u53cd\u306b\u3088\u308a\u3001\u640d\u5bb3\u8ce0\u511f\u8cac\u4efb\u3092\u8ca0\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<h4><span style=\"font-size: 16px;\">3-2-3.\u8a31\u8a8d\u53ef\u304c\u5fc5\u8981\u306a\u696d\u7a2e\u3067\u306f\u53d6\u7de0\u5f79\u306b\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308b<\/span><\/h4>\n<p>\u884c\u653f\u306e\u8a31\u8a8d\u53ef\u304c\u5fc5\u8981\u306a\u696d\u7a2e\u306e\u5834\u5408\u3001\u53d6\u7de0\u5f79\u306b\u95a2\u3059\u308b\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5efa\u8a2d\u696d\u306e\u8a31\u8a8d\u53ef\u304c\u5fc5\u8981\u306a\u5834\u5408\u306b\u306f\u3001\u5e38\u52e4\u306e\u53d6\u7de0\u5f79\u306e\u3046\u3061\u4e00\u4eba\u4ee5\u4e0a\u304c\u5efa\u8a2d\u696d\u6cd5\u306e\u5b9a\u3081\u308b\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4f1a\u793e\u6cd5\u4e0a\u306e\u4f1a\u793e\u8a2d\u7acb\u306b\u304a\u3044\u3066\u306f\u554f\u984c\u304c\u306a\u3044\u3082\u306e\u306e\u3001\u884c\u653f\u306e\u8a31\u8a8d\u53ef\u306b\u95a2\u3059\u308b\u554f\u984c\u304c\u751f\u3058\u308b\u3053\u3068\u3082\u3042\u308b\u306e\u3067\u3001\u8a31\u8a8d\u53ef\u3092\u53d6\u308b\u4e0a\u3067\u5fc5\u8981\u306a\u8981\u4ef6\u3092\u307f\u305f\u3057\u3066\u3044\u308b\u304b\u3082\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>3-3.\u8907\u6570\u4eba\u306e\u3068\u304d\u306e\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u8907\u6570\u4eba\u53d6\u7de0\u5f79\u3092\u914d\u7f6e\u3059\u308b\u3053\u3068\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/12\/SrHg2WX3dJ5UOkvyZwETR7foP-1701750049.png\" style=\"display: block; 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