{"id":5381,"date":"2024-04-02T14:49:04","date_gmt":"2024-04-02T05:49:04","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=5381"},"modified":"2024-12-17T18:15:12","modified_gmt":"2024-12-17T09:15:12","slug":"bankruptcy-in-the-black","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/bankruptcy-in-the-black","title":{"rendered":"\u9ed2\u5b57\u5012\u7523\u3068\u306f\uff1f\u56f3\u89e3\u3067\u308f\u304b\u308b\u5bfe\u7b56\u6cd5\u3000\u9867\u554f\u7a0e\u7406\u58eb\u3092\u6d3b\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8"},"content":{"rendered":"<h2 id=\"g8a5npcxljupbcn6q9q7s\">1.\u9ed2\u5b57\u5012\u7523\u3068\u306f<\/h2>\n<div class=\"attention a-2\">\n<p class=\"attention-p\"><span 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class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/\u300c\u9ed2\u5b57\u5012\u7523\u3068\u306f\u300d\u753b\u50cf\u7d20\u6750.png\" alt=\"\" class=\"wp-image-7049 aligncenter\" width=\"527\" height=\"373\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/\u300c\u9ed2\u5b57\u5012\u7523\u3068\u306f\u300d\u753b\u50cf\u7d20\u6750.png 815w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/\u300c\u9ed2\u5b57\u5012\u7523\u3068\u306f\u300d\u753b\u50cf\u7d20\u6750-300x212.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/\u300c\u9ed2\u5b57\u5012\u7523\u3068\u306f\u300d\u753b\u50cf\u7d20\u6750-768x543.png 768w\" sizes=\"auto, (max-width: 527px) 100vw, 527px\" \/><\/figure>\n<p><\/p>\n<p><\/p>\n<h2 id=\"a0euiwwh6dlixj6wp27hv\">2.\u9ed2\u5b57\u5012\u7523\u304c\u767a\u751f\u3059\u308b\u4ed5\u7d44\u307f<\/h2>\n<p>\u524d\u8ff0\u3057\u305f\u901a\u308a\u3001\u9ed2\u5b57\u5012\u7523\u306f\u624b\u5143\u306e\u8cc7\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u8cc7\u91d1\u4e0d\u8db3\u306e\u539f\u56e0\u3092\u63a2\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u9ed2\u5b57\u5012\u7523\u306e\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8cc7\u91d1\u4e0d\u8db3\u306e\u539f\u56e0\u306f\u3001<span class=\"f-marker-w\">\u5916\u7684\u8981\u56e0<\/span>\u3068<span class=\"f-marker-w\">\u5185\u7684\u8981\u56e0<\/span>\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center; background-color: #d7deee;\"><span style=\"color: #000000;\">\u5185\u7684\u8981\u56e0<\/span><\/th>\n<th style=\"text-align: center; background-color: #ffcdcd;\"><span style=\"color: #000000;\">\u5916\u7684\u8981\u56e0<\/span><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 50.7161%; text-align: center;\">\u4e0d\u5229\u306a\u6c7a\u6e08\u6761\u4ef6<br \/>\u4e0d\u9069\u5207\u306a\u5728\u5eab\u7ba1\u7406<br \/>\u8cc7\u91d1\u8abf\u9054\u529b\u306e\u4e0d\u8db3<\/td>\n<td style=\"width: 49.2839%; text-align: center;\">\u95a2\u9023\u4f1a\u793e\u306e\u5012\u7523<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span class=\"f-marker-w\">\u5916\u7684\u8981\u56e0<\/span>\u3068\u306f\u4f8b\u3048\u3070\u3001\u4ed6\u793e\u5012\u7523\u306e\u5f71\u97ff\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u53d6\u5f15\u5148\u3084\u508d\u7cfb\u4f1a\u793e\u306e\u5012\u7523\u306b\u3088\u3063\u3066\u3001\u58f2\u639b\u91d1\u306e\u56de\u53ce\u304c\u56f0\u96e3\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u5834\u5408\u306f\u3001\u76f4\u524d\u307e\u3067\u9ed2\u5b57\u3092\u8a08\u4e0a\u3057\u3066\u3044\u3066\u3082\u3001\u8cc7\u91d1\u4e0d\u8db3\u306b\u3088\u3063\u3066\u5012\u7523\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9<span class=\"f-marker-w\">\u5185\u7684\u8981\u56e0<\/span>\u3068\u3057\u3066\u306f\u3001\u6c7a\u6e08\u6761\u4ef6\u304c\u9069\u5207\u3067\u306a\u3044\u5834\u5408\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u56de\u53ce\u30b5\u30a4\u30c8\u304c\u9577\u3044\u3068\u624b\u5143\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u5897\u3048\u307e\u305b\u3093\u3002\u3053\u306e\u5834\u5408\u3001\u58f2\u4e0a\u3092\u56de\u53ce\u3059\u308b\u307e\u3067\u306e\u9593\u306b\u8cc7\u91d1\u7e70\u308a\u304c\u56f0\u96e3\u306b\u306a\u308a\u5012\u7523\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ed6\u306b\u3082\u3001\u904e\u5270\u5728\u5eab\u306e\u5834\u5408\u306f\u3001\u58f2\u308c\u6b8b\u308a\u306e\u30ea\u30b9\u30af\u304c\u6709\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u73fe\u91d1\u5316\u3055\u308c\u308b\u307e\u3067\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u8cc7\u91d1\u4e0d\u8db3\u306e\u539f\u56e0\u306b\u306a\u308a\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u8981\u56e0\u306b\u3088\u3063\u3066\u3001\u624b\u5143\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u6e1b\u308a\u3001\u5fc5\u8981\u306a\u652f\u6255\u3044\u3092\u5c65\u884c\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u9ed2\u5b57\u5012\u7523\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"a1bi98k7skfu0jcfu9gmr\">3.\u73fe\u72b6<\/h2>\n<p>\u6771\u4eac\u5546\u5de5\u30ea\u30b5\u30fc\u30c1\u306b\u3088\u308b\u3068\u9ed2\u5b57\u5012\u7523\u306f\u3001<span class=\"f-marker-p\">\u5012\u7523\u539f\u56e0\u306e\u7d044\u5272<\/span>\u3092\u7de0\u3081\u3066\u3044\u308b\u3068\u3044\u3046\u30c7\u30fc\u30bf\u304c\u3042\u308a\u307e\u3059\u3002\u6c7a\u3057\u3066\u73cd\u3057\u3044\u4e8b\u8c61\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e8b\u524d\u306e\u77e5\u8b58\u304c\u306a\u3044\u3068\u56de\u907f\u306f\u96e3\u3057\u3044\u3068\u3044\u3046\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002\u7279\u306b\u3001\u76f4\u524d\u307e\u3067\u9ed2\u5b57\u3060\u3068\u3044\u3046\u70b9\u304c\u6f5c\u5728\u6027\u3092\u9ad8\u3081\u3066\u3044\u307e\u3059\u3002\u9ed2\u5b57\u5012\u7523\u306b\u3064\u3044\u3066\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u65e9\u671f\u5bfe\u7b56\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/DFLaKZCedpUtPEvWmgQY1yrHk-1700206009.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u53c2\u80032019\u5e74\uff1a<a href=\"https:\/\/www.tsr-net.co.jp\/data\/detail\/1189803_1527.html\" target=\"_blank\" rel=\"noopener\">https:\/\/www.tsr-net.co.jp\/data\/detail\/1189803_1527.html<\/a><br \/>\u53c2\u80032020\u5e74\uff1a<a href=\"https:\/\/www.tsr-net.co.jp\/data\/detail\/1190572_1527.html\" target=\"_blank\" rel=\"noopener\">https:\/\/www.tsr-net.co.jp\/data\/detail\/1190572_1527.html<\/a><br \/>\u53c2\u80032021\u5e74\uff1a<a href=\"https:\/\/www.tsr-net.co.jp\/data\/detail\/1191219_1527.html\" target=\"_blank\" rel=\"noopener\">https:\/\/www.tsr-net.co.jp\/data\/detail\/1191219_1527.html<\/a><\/p>\n<h2 id=\"i81z46y0a6srn4ocbw01h\">4.\u9ed2\u5b57\u5012\u7523\u306b\u306a\u308b\u7406\u7531<\/h2>\n<h3 id=\"1eqb0cykw1xxevmbcalbq\">4-1.\u639b\u53d6\u5f15\u306b\u3088\u308b\u8cc7\u91d1\u7e70\u308a\u306e\u554f\u984c<\/h3>\n<p>\u639b\u53d6\u5f15\u306f\u4fbf\u5229\u3067\u3059\u304c\u3001\u6c7a\u6e08\u6761\u4ef6\u304c\u4e0d\u5229\u3060\u3068\u9ed2\u5b57\u5012\u7523\u306b\u306a\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6761\u4ef6\u3067\u639b\u53d6\u5f15\u3092\u884c\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u30ea\u30b9\u30af\u304c\u5927\u304d\u304f\u306a\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 50%; background-color: #d7dee8; text-align: center;\"><strong>\u6761\u4ef6\uff11<\/strong><\/td>\n<td style=\"width: 50%; background-color: #ffcdcd; text-align: center;\"><strong>\u6761\u4ef6\uff12<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u5165\u91d1\u65e5\u304c\u9045\u3044<\/td>\n<td style=\"width: 50%; text-align: center;\">\u652f\u6255\u65e5\u307e\u3067\u304c\u77ed\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span class=\"f-marker-w\">\u5165\u91d1\u65e5\u304c\u9045\u3044<\/span>\u5834\u5408\u3001<br \/>\u305b\u3063\u304b\u304f\u58f2\u4e0a\u304c\u7acb\u3063\u3066\u3044\u3066\u3082\u3001\u5165\u91d1\u304c\u3055\u308c\u306a\u3044\u9650\u308a\u8cc7\u91d1\u306f\u5897\u3048\u307e\u305b\u3093\u3002\u3053\u306e\u72b6\u614b\u306e\u307e\u307e\u3001\u8cbb\u7528\u306e\u652f\u6255\u304c\u304b\u3055\u307f\u3059\u304e\u308b\u3068\u3001\u8cc7\u91d1\u7e70\u308a\u304c\u56f0\u96e3\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span class=\"f-marker-w\">\u652f\u6255\u65e5\u307e\u3067\u304c\u77ed\u3044<\/span>\u5834\u5408\u3001<br 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#000000;\">\u5728\u5eab\u304c\u5897\u3048\u308b\u3068\u3001\u305d\u306e\u5206\u30b9\u30da\u30fc\u30b9\u3082\u5fc5\u8981\u3068\u306a\u308a\u3001\u5009\u5eab\u4ee3\u306a\u3069\u306e\u7ba1\u7406\u8cbb\u7b49\u304c\u5897\u52a0\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u5009\u5eab\u4ee3\u4ee5\u5916\u306b\u3082\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u5149\u71b1\u8cbb\u306a\u3069\u3082\u304b\u304b\u3063\u3066\u304f\u308b\u305f\u3081\u3001\u5728\u5eab\u3092\u5897\u3084\u3059\u3053\u3068\u306f\u7dad\u6301\u8cbb\u306e\u5897\u5927\u306b\u7e4b\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"sqkrrrne4tq6d4curgynzb\">4-3.\u53ce\u652f\u7ba1\u7406\u304c\u4e0d\u5341\u5206<\/h3>\n<p>\u53ce\u652f\u7ba1\u7406\u306f\u3001\u6642\u9593\u7684\u30b3\u30b9\u30c8\u304c\u9ad8\u3044\u696d\u52d9\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u672c\u696d\u304c\u5fd9\u3057\u3044\u4e8b\u696d\u8005\u306f\u53ce\u652f\u7ba1\u7406\u307e\u3067\u624b\u304c\u56de\u3089\u306a\u3044\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u3002\u7279\u306b\u3001\u30b9\u30e2\u30fc\u30eb\u30d3\u30b8\u30cd\u30b9\u4e8b\u696d\u8005\u3084\u4f1a\u793e\u8a2d\u7acb\u76f4\u5f8c\u306e\u65b9\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><span class=\"f-marker-w\">\u30b9\u30e2\u30fc\u30eb\u30d3\u30b8\u30cd\u30b9\u4e8b\u696d\u8005<\/span>\u306e\u5834\u5408\u306f\u3001\u30b3\u30f3\u30b9\u30bf\u30f3\u30c8\u306b\u58f2\u4e0a\u304c\u7acb\u3064\u305f\u3081\u3001\u7a4d\u307f\u91cd\u306a\u308b\u7d4c\u8cbb\u306b\u6c17\u304c\u4ed8\u304b\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9<span class=\"f-marker-w\">\u8a2d\u7acb\u76f4\u5f8c\u306e\u65b9<\/span>\u306f\u3001\u4f55\u3082\u304b\u3082\u521d\u3081\u3066\u306e\u3053\u3068\u304c\u591a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u4e8b\u696d\u57fa\u76e4\u306e\u5f37\u5316\u306b\u3082\u5c02\u5ff5\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u53ce\u652f\u7ba1\u7406\u306e\u305f\u3081\u306e\u307e\u3068\u307e\u3063\u305f\u6642\u9593\u304c\u53d6\u308a\u3065\u3089\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d4c\u9a13\u8c4a\u5bcc\u306a\u7d4c\u7406\u306e\u4eba\u6750\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u305f\u3081\u3001\u672c\u696d\u304c\u5fd9\u3057\u3044\u5834\u5408\u306f\u3001<span class=\"f-marker-p\">\u7a0e\u52d9\u9867\u554f\u3068\u5951\u7d04<\/span>\u3057\u3066\u7d4c\u7406\u3092\u5916\u6ce8\u3059\u308b\u306a\u3069\u306e\u5bfe\u7b56\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center; background-color: #d7dee8;\"><span style=\"color: #000000;\">\u7d4c\u7406\u3092\u5916\u6ce8<\/span><\/th>\n<th style=\"text-align: center; background-color: #ffcdcd;\"><span style=\"color: #000000;\">\u81ea\u5206\u3067\u53ce\u652f\u7ba1\u7406<\/span><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u8c4a\u5bcc\u306a\u30b5\u30fc\u30d3\u30b9\u30bd\u30fc\u30b9<br \/>\u672c\u696d\u306b\u6642\u9593\u3092\u5272\u3051\u308b<br \/>\u7d4c\u7406\u57fa\u76e4\u3092\u76e4\u77f3\u306b\u3067\u304d\u308b<\/td>\n<td style=\"width: 50%; text-align: center;\">\u7d4c\u7406\u306e\u4eba\u6750\u78ba\u4fdd\u304c\u56f0\u96e3<br \/>\u6642\u9593\u304c\u8db3\u308a\u306a\u3044<br \/>\u6b63\u3057\u3044\u65b9\u6cd5\u304c\u308f\u304b\u3089\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"pubc4vpyq1grqxwgvduu\">5.\u9ed2\u5b57\u5012\u7523\u306b\u306a\u3089\u306a\u3044\u305f\u3081\u306b\u5fc5\u8981\u306a\u30a2\u30af\u30b7\u30e7\u30f39\u9078<\/h2>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #d7dee8; text-align: center;\"><span style=\"font-size: 16px; color: #000000;\">\uff19\u500b\u306e\u30a2\u30af\u30b7\u30e7\u30f3\uff08\u512a\u5148\u5ea6\u9806\uff09<\/span><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 100%; text-align: center;\">\u53ce\u652f\u7ba1\u7406\u3092\u884c\u3046<br \/>\u9069\u5207\u306b\u5728\u5eab\u7ba1\u7406<br \/>\u5728\u5eab\u51e6\u5206<br \/>\u639b\u53d6\u5f15\u306e\u5272\u5408\u3092\u6e1b\u3089\u3059<br \/>\u56de\u53ce\u30fb\u652f\u6255\u3044\u30b5\u30a4\u30c8\u306e\u898b\u76f4\u3057<br \/>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u8cc7\u91d1\u8abf\u9054<br \/>\u878d\u8cc7\u3092\u53d7\u3051\u308b<br \/>\u88dc\u52a9\u91d1\u30fb\u52a9\u6210\u91d1\u3092\u7533\u8acb\u3059\u308b<br \/>M&amp;A\u3092\u884c\u3046<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"b4ha3scwr3bf3sxcw0obrg\">5-1.\u53ce\u652f\u7ba1\u7406\u3092\u884c\u3046\uff08\u305d\u308c\u305e\u308c\u30c1\u30a7\u30c3\u30af\u9805\u76ee\u3092\u8a18\u8f09\uff09<\/h3>\n<p>\u9ed2\u5b57\u5012\u7523\u3092\u56de\u907f\u3059\u308b\u4e0a\u3067\u6700\u3082\u91cd\u8981\u306a\u306e\u306f\u3001<span class=\"f-marker-p\">\u53ce\u652f\u7ba1\u7406<\/span>\u3092\u884c\u3046\u3053\u3068\u3067\u3059\u3002\u307e\u305f\u3001\u53ce\u652f\u7ba1\u7406\u306f\u4eca\u5f8c\u4f1a\u793e\u3092\u3046\u307e\u304f\u56de\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u3082\u5fc5\u9808\u306a\u306e\u3067\u3001\u3057\u3063\u304b\u308a\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3057\u3087\u3046\u3002\u53ce\u652f\u7ba1\u7406\u3092\u884c\u3046\u4e0a\u3067\u3001\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3079\u304d\u8a55\u4fa1\u6307\u6a19\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/FyOG3wEx5qreDZiVj8KmLoCU1-1700455121.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u4e2d\u3067\u3082\u3001\u73fe\u91d1\u306e\u6d41\u308c\u3092\u628a\u63e1\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u300c<span class=\"f-marker-p\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/span>\u300d\u3068\u300c<span class=\"f-marker-p\">\u8cc7\u91d1\u7e70\u308a\u8868<\/span>\u300d\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u8aac\u660e\u3057\u307e\u3059\u3002\u3069\u3061\u3089\u3068\u3082\u73fe\u91d1\u306e\u6d41\u308c\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u304c\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u8cc7\u91d1\u7e70\u308a\u8868\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u8cc7\u91d1\u7e70\u308a\u8868\u306e\u6bd4\u8f03<\/h4>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/6KdNGWLByXuxTVq7cJE8hY4si-1700456968.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4 id=\"mql11vmwczdok76c5purh\" style=\"text-align: left;\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/h4>\n<p>\u73fe\u91d1\u306e\u6d41\u308c\u3092\u628a\u63e1\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u6307\u6a19\u306e1\u3064\u76ee\u304c<span class=\"f-marker-p\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/span>\u3067\u3059\u3002\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u306f\u3001\u4e00\u5b9a\u671f\u9593\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff08\u304a\u91d1\u306e\u6d41\u308c\uff09\u3092\u793a\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8868\u3067\u306f\u3001\u55b6\u696d\u53d6\u5f15\u30fb\u6295\u8cc7\u53d6\u5f15\u30fb\u8ca1\u52d9\u53d6\u5f15\u306b\u533a\u5206\u3057\u3066\u8868\u793a\u3059\u308b\u305f\u3081\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u5897\u6e1b\u306e\u7406\u7531\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/7zdsiSQFfJENMgHZLnb984U5W-1700466954.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4ee5\u4e0b\u306e\u8868\u306e\u3088\u3046\u306b\u55b6\u696d\u53d6\u5f15\u30fb\u6295\u8cc7\u53d6\u5f15\u30fb\u8ca1\u52d9\u53d6\u5f15\u306b\u533a\u5206\u3057\u3066\u8868\u793a\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/fvxAncoQPWYUREh0bOHu8m4CM-1700468963.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div style=\"text-align: center;\"><\/div>\n<p><span style=\"font-size: 11pt; color: #000000;\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e\u30ea\u30f3\u30af\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002<\/span><br \/>\u4e2d\u5c0f\u4f01\u696d\u5e81HP\uff1a<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/kaikei\/tools\/2009.htm\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u30c4\u30fc\u30eb\u96c6<\/a><\/p>\n<h4 id=\"ftkrv761nqat4yn40945fs\">\u8cc7\u91d1\u7e70\u308a\u8868<\/h4>\n<p>\u73fe\u91d1\u306e\u6d41\u308c\u3092\u628a\u63e1\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u6307\u6a19\u306e2\u3064\u76ee\u306f<span class=\"f-marker-p\">\u8cc7\u91d1\u7e70\u308a\u8868<\/span>\u3067\u3059\u3002\u8cc7\u91d1\u7e70\u308a\u8868\u3068\u306f\u3001\u3042\u308b\u4e00\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u73fe\u91d1\u306e\u53ce\u5165\u3084\u652f\u51fa\u3092\u307e\u3068\u3081\u305f\u8868\u306e\u3053\u3068\u3067\u3059\u3002\u8cc7\u91d1\u4e0d\u8db3\u306b\u306a\u308a\u305d\u3046\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u5897\u6e1b\u306e\u5177\u4f53\u7684\u306a\u8981\u56e0\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u306e\u3088\u3046\u306b\u3001\u6708\u5358\u4f4d\u3054\u3068\u306a\u3069\u306b\u5206\u3051\u3066\u8868\u793a\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/D7YUmn0eVbl1wu4LMyBjgqROC-1700469059.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u8cc7\u91d1\u7e70\u308a\u8868\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/HaKlUjV83BOZmCDd2wgpWXkxN-1700530107.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u8cc7\u91d1\u7e70\u308a\u8868\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e\u30ea\u30f3\u30af\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002<br \/>\u4e2d\u5c0f\u4f01\u696d\u5e81HP\uff1a<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/kaikei\/tools\/2009.htm\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u30c4\u30fc\u30eb\u96c6<\/a><\/p>\n<h3 id=\"08kt34xqrpqttgj5fnczbbe\">5-2.\u9069\u5207\u306a\u5728\u5eab\u7ba1\u7406\u3092\u3059\u308b<\/h3>\n<p>\u53ce\u652f\u3092\u628a\u63e1\u3057\u305f\u4e0a\u3067\u3001\u4e00\u756a\u5b9f\u8df5\u3057\u3084\u3059\u3044\u306e\u306f<span class=\"f-marker-p\">\u5728\u5eab\u7ba1\u7406<\/span>\u3067\u3059\u3002\u5728\u5eab\u3092\u7ba1\u7406\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u300c\u9069\u6b63\u5728\u5eab\u300d\u306e\u6982\u5ff5\u304c\u91cd\u8981\u3067\u3059\u3002\u9069\u6b63\u5728\u5eab\u3068\u306f\u3001\u6b20\u54c1\u3092\u51fa\u3055\u306a\u3044\u6700\u5c0f\u306e\u5728\u5eab\u6570\u3092\u3055\u3057\u307e\u3059\u3002\u3053\u308c\u3092\u6b63\u3057\u304f\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u8cbb\u306b\u306a\u3089\u306a\u3044\uff08\u58f2\u308c\u306a\u3044\uff09\u5728\u5eab\u3092\u6e1b\u3089\u3057\u3001\u624b\u5143\u306e\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u81ea\u793e\u304c\u9069\u6b63\u5728\u5eab\u3092\u7dad\u6301\u3067\u304d\u3066\u3044\u308b\u304b\u306f\u3001\u4ee5\u4e0b\u306e\u65b9\u6cd5\u3067\u8abf\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>\u5728\u5eab\u56de\u8ee2\u7387\u3068\u5728\u5eab\u56de\u8ee2\u671f\u9593\u304b\u3089\u8abf\u3079\u308b\u65b9\u6cd5<\/h4>\n<div class=\"attention a-1\">\n<p style=\"text-align: center;\"><span class=\"f-marker-p\">\u5728\u5eab\u56de\u8ee2\u7387<\/span>\uff1d\u5e74\u9593\u58f2\u4e0a\u00f7\u5e73\u5747\u5728\u5eab\u91d1\u984d<\/p>\n<p style=\"text-align: center;\"><span class=\"f-marker-p\">\u5728\u5eab\u56de\u8ee2\u671f\u9593<\/span>\uff1d\u68da\u5378\u8cc7\u7523\u5408\u8a08\u00f7\u5e74\u9593\u58f2\u4e0a<\/p>\n<\/div>\n<p>\u4e00\u822c\u7684\u306b\u3001<span class=\"f-marker-w\">\u56de\u8ee2\u7387\u306e\u6570\u5024\u304c\u5927\u304d\u304f<\/span>\u3001<span class=\"f-marker-w\">\u56de\u8ee2\u671f\u9593\u306e\u6570\u5024\u304c\u5c0f\u3055\u3044<\/span>\u307b\u3069\u5728\u5eab\u304c\u9069\u6b63\u3060\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\u307e\u305f\u3001\u5728\u5eab\u56de\u8ee2\u7387\u306e\u5024\u306f\u3001\u696d\u7a2e\u3054\u3068\u306b\u76ee\u5b89\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th class=\"\" style=\"text-align: center; background-color: #efefef;\"><span style=\"color: #000000;\">\u696d\u7a2e<\/span><\/th>\n<th class=\"\" style=\"text-align: center; background-color: #efefef;\"><span style=\"color: #000000;\">\u5728\u5eab\u56de\u8ee2\u7387<\/span><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u5efa\u8a2d\u696d<\/td>\n<td style=\"width: 50%; text-align: center;\">10.98<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u88fd\u9020\u696d<\/td>\n<td style=\"width: 50%; text-align: center;\">8.99<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u60c5\u5831\u901a\u4fe1\u696d<\/td>\n<td style=\"width: 50%; text-align: center;\">27.92<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u904b\u8f38\u696d\u30fb\u90f5\u4fbf\u696d<\/td>\n<td style=\"width: 50%; text-align: center;\">103.64<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u5378\u58f2\u696d<\/td>\n<td style=\"width: 50%; text-align: center;\">15.41<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u4e0d\u52d5\u7523\u696d\u30fb\u7269\u54c1\u8cc3\u8cb8\u696d<\/td>\n<td style=\"width: 50%; text-align: center;\">3.62<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u5bbf\u6cca\u696d\u30fb\u98f2\u98df\u30b5\u30fc\u30d3\u30b9\u696d<\/td>\n<td style=\"width: 50%; text-align: center;\">84.18<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u751f\u6d3b\u95a2\u9023\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u5a2f\u697d\u696d<\/td>\n<td style=\"width: 50%; text-align: center;\">70.99<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\u305d\u306e\u4ed6\u30b5\u30fc\u30d3\u30b9\u696d<\/td>\n<td style=\"width: 50%; text-align: center;\">61.75<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.e-stat.go.jp\/stat-search\/files?page=1&amp;layout=datalist&amp;toukei=00553010&amp;tstat=000001019842&amp;cycle=7&amp;tclass1=000001207561&amp;tclass2=000001207562&amp;tclass3val=0\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u5b9f\u614b\u57fa\u672c\u8abf\u67fb\uff08\u4ee4\u548c\uff14\u5e74\u5ea6\u78ba\u5831\uff09\uff12\uff0d\uff12\u3001\uff13\uff0d\uff11<\/a><\/p>\n<p>\u4e0a\u8a18\u306e\u6570\u5024\u3092\u76ee\u5b89\u306b\u5728\u5eab\u56de\u8ee2\u7387\u3092\u4f7f\u3063\u3066\u5728\u5eab\u7ba1\u7406\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>5-3.\u5728\u5eab\u51e6\u5206\u3092\u884c\u3046<\/h3>\n<p>\u5728\u5eab\u304c\u4f59\u3063\u3066\u3044\u308b\u65b9\u306b\u30aa\u30b9\u30b9\u30e1\u306a\u306e\u306f\u3001<span class=\"f-marker-p\">\u5728\u5eab\u51e6\u5206<\/span>\u3067\u3059\u3002\u5728\u5eab\u51e6\u5206\u3068\u306f\u3001\u5728\u5eab\u3092\u58f2\u308a\u5207\u308b\u305f\u3081\u306b\u3001\u5b9a\u4fa1\u3088\u308a\u3082\u5b89\u304f\u5546\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u5927\u304d\u306a\u5229\u76ca\u306f\u72d9\u3048\u307e\u305b\u3093\u304c\u3001\u8cc7\u91d1\u3092\u5f97\u308b\u305f\u3081\u306e\u624b\u6bb5\u3068\u3057\u3066\u306f\u30dd\u30d4\u30e5\u30e9\u30fc\u306a\u624b\u6cd5\u3067\u3059\u3002\u5c11\u3057\u3067\u3082\u624b\u5143\u306e\u8cc7\u91d1\u3092\u5897\u3084\u3057\u305f\u3044\u5834\u5408\u3084\u3001\u96c6\u5ba2\u306a\u3069\u306e\u4ed8\u5e2f\u52b9\u679c\u3092\u72d9\u3044\u305f\u3044\u65b9\u306b\u306f\u6709\u52b9\u3067\u3059\u3002\u8ab2\u7a0e\u30ea\u30b9\u30af\u3084\u5ec3\u68c4\u30b3\u30b9\u30c8\u306e\u524a\u6e1b\u3068\u3044\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b\u305f\u3081\u3001\u9ed2\u5b57\u5012\u7523\u5bfe\u7b56\u4ee5\u4e0a\u306e\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\/2024\/04\/yNlVIQuU2pAr9wz1D3JdcosHn-1701651227.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>5-4.\u639b\u53d6\u5f15\u306e\u5272\u5408\u3092\u6e1b\u3089\u3059<\/h3>\n<p><span class=\"f-marker-p\">\u904e\u5270\u306a\u639b\u53d6\u5f15<\/span>\u306f\u7981\u7269\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u73fe\u91d1\u306e\u53d7\u53d6\u65e5\u304c\u9060\u304f\u3001\u984d\u3082\u5927\u304d\u3044\u5834\u5408\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u8ca0\u62c5\u306f\u5927\u304d\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u304b\u3089\u3067\u3059\u3002\u639b\u53d6\u5f15\u3068\u306f\u3001\u4e00\u5b9a\u671f\u9593\u5185\u306e\u53d6\u5f15\u3092\u307e\u3068\u3081\u3066\u5f8c\u6255\u3044\u3059\u308b\u53d6\u5f15\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u30011\u6708\u304b\u30893\u6708\u307e\u3067\u306e\u652f\u6255\u3044\u3092\u30014\u6708\u306b\u307e\u3068\u3081\u3066\u884c\u3046\u3068\u3044\u3046\u53d6\u5f15\u304c\u639b\u53d6\u5f15\u3067\u3059\u3002\u3053\u306e\u6027\u8cea\u4e0a\u3001\u4e00\u5ea6\u306e\u652f\u6255\u3044\u91d1\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/sznIK7hgba9Y5VkAHDRyp3PS1-1700619658.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6545\u306b\u3001\u639b\u53d6\u5f15\u3092\u591a\u304f\u62b1\u3048\u3066\u3044\u308b\u58f2\u308a\u624b\u306f\u3001\u624b\u5143\u306e\u8cc7\u91d1\u304c\u6e1b\u308a\u3059\u304e\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u3053\u307e\u3081\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u793e\u306e\u7570\u5909\u306b\u3044\u3061\u65e9\u304f\u6c17\u3065\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3082\u3057\u3001\u8cc7\u91d1\u7e70\u308a\u306b\u4f59\u88d5\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u639b\u53d6\u5f15\u306e\u5272\u5408\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u6709\u52b9\u6253\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>5-5.\u56de\u53ce\u30fb\u652f\u6255\u3044\u30b5\u30a4\u30c8\u3092\u898b\u76f4\u3059<\/h3>\n<p><span class=\"f-marker-w\">\u73fe\u91d1\u306e\u53d7\u53d6\u306f\u65e9\u304f<\/span>\u3001<span 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decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/HwfZBivgpUkhqlu3rEWmY7tV8-1700620219.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>5-6.\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u3046<\/h3>\n<p>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3068\u306f\u3001<span class=\"f-marker-p\">\u58f2\u639b\u91d1\u3092\u91d1\u878d\u6a5f\u95a2\u306b\u58f2\u5374\u3057\u3001\u5951\u7d04\u65e5\u3088\u308a\u3082\u65e9\u304f\u73fe\u91d1\u3092\u8abf\u9054\u3059\u308b\u624b\u6bb5<\/span>\u3067\u3059\u3002<\/p>\n<p>\u8fd1\u5e74\u3001\u4f01\u696d\u9593\u53d6\u5f15\u306e\u591a\u304f\u306f\u5f8c\u6255\u3044\u3067\u3059\u3002\u305d\u3057\u3066\u5f53\u7136\u3001\u5c06\u6765\u7684\u306b\u6599\u91d1\u3092\u652f\u6255\u3063\u3066\u3082\u3089\u3046\u3068\u3044\u3046\u5951\u7d04\u3092\u3057\u307e\u3059\u3002\u3053\u306e\u3001\u6599\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3092<span class=\"f-marker-w\">\u58f2\u639b\u91d1<\/span>\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>\u58f2\u639b\u5148\u306e\u4fe1\u7528\u5ea6\u5be9\u67fb\u3084\u3001\u624b\u6570\u6599\u3068\u3044\u3063\u305f\u624b\u9593\u306f\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u6a29\u5229\u3092\u58f2\u5374\u3059\u308b\u3053\u3068\u3067\u672c\u6765\u306e\u5951\u7d04\u65e5\u3088\u308a\u3082\u65e9\u304f\u73fe\u91d1\u3092\u56de\u53ce\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/5BUXO2MZKILzlkmbHVyQ6NvoD-1700620776.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>5-7.\u878d\u8cc7\u3092\u53d7\u3051\u3066\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u3046<\/h3>\n<p>\u878d\u8cc7\u3092\u53d7\u3051\u3066\u8cc7\u91d1\u8abf\u9054\u3059\u308b\u3053\u3068\u3067\u3001\u9ed2\u5b57\u5012\u7523\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u878d\u8cc7\u3068\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u516c\u7684\u6a5f\u95a2\u304b\u3089\u8cc7\u91d1\u3092\u501f\u308a\u308b\u3053\u3068\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u3001\u501f\u308a\u624b\u306f\u878d\u8cc7\u3092\u53d7\u3051\u305f\u91d1\u984d\u306b\u5229\u5b50\u3092\u4e0a\u4e57\u305b\u3057\u3066\u8fd4\u6e08\u3059\u308b\u5fc5\u8981\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\/2024\/04\/B9q6HJQfOsXWueKGU2c4R57r0-1700621180.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u878d\u8cc7\u306e\u30e1\u30ea\u30c3\u30c8\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/9UeqMlw08j2ZpXATxRmgCtS7v-1700624544.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u307e\u305f\u3001\u5177\u4f53\u7684\u306a\u8abf\u9054\u5148\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\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\/2024\/04\/FAHhs6M9yKb1qoYtajDCOmwvi-1700625944.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>5-8.\u88dc\u52a9\u91d1\u30fb\u52a9\u6210\u91d1\u3092\u7533\u8acb\u3059\u308b<\/h3>\n<p>\u52a9\u6210\u91d1\u3084\u88dc\u52a9\u91d1\u306b\u7533\u8acb\u3057\u3001\u8cc7\u91d1\u8abf\u9054\u3057\u307e\u3057\u3087\u3046\u3002\u88dc\u52a9\u91d1\u30fb\u52a9\u6210\u91d1\u3068\u306f\u3001\u300c\u4e3b\u306b\u4e8b\u696d\u4e3b\u3092\u652f\u63f4\u3059\u308b\u76ee\u7684\u3067\u3001\u56fd\u3084\u5730\u65b9\u81ea\u6cbb\u4f53\u304c\u4e8b\u696d\u8005\u306b\u652f\u7d66\u3059\u308b\u304a\u91d1\u300d\u306e\u3053\u3068\u3067\u3059\u3002\u88dc\u52a9\u91d1\u3068\u52a9\u6210\u91d1\u306f\u3001\u7ba1\u8f44\u3084\u91d1\u984d\u306e\u9762\u3067\u306e\u9055\u3044\u304c\u3042\u308b\u305f\u3081\u6291\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/ilcQfu7eLRpUyCawWsZS0MPq8-1700626908.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u88dc\u52a9\u91d1\u30fb\u52a9\u6210\u91d1\u306e\u30e1\u30ea\u30c3\u30c8\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/91uajqYgBLJpNDCUdMsiF6rVK-1700627665.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>5-7\u3067\u7d39\u4ecb\u3057\u305f\u878d\u8cc7\u3068\u306f\u9055\u3044\u3001\u8fd4\u6e08\u304c\u4e0d\u8981\u3067\u3042\u308b\u70b9\u304c\u5927\u304d\u3044\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u304c\u3001\u6761\u4ef6\u3084\u624b\u7d9a\u304d\u306a\u3069\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u3057\u3063\u304b\u308a\u3068\u8a08\u753b\u3092\u7acb\u3066\u305f\u4e0a\u3067\u7533\u8acb\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>5-9.M&amp;A\u3092\u884c\u3046<\/h3>\n<p>\u8cc7\u91d1\u8abf\u9054\u306a\u3069\u81ea\u8eab\u306e\u529b\u3067\u56de\u5fa9\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001M&amp;A\u306b\u3088\u3063\u3066\u9ed2\u5b57\u5012\u7523\u306e\u5371\u6a5f\u3092\u56de\u907f\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002M&amp;A\u3068\u306f\u4f01\u696d\u306e\u5408\u4f75\u8cb7\u53ce\u306e\u3053\u3068\u3067\u3059\u30022\u3064\u4ee5\u4e0a\u306e\u4f1a\u793e\u304c\u4e00\u3064\u306b\u306a\u3063\u305f\u308a\uff08\u5408\u4f75\uff09\u3001\u3042\u308b\u4f1a\u793e\u304c\u4ed6\u306e\u4f1a\u793e\u3092\u8cb7\u3063\u305f\u308a\uff08\u8cb7\u53ce\uff09\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002M&amp;A\u3092\u884c\u3046\u30e1\u30ea\u30c3\u30c8\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/Fh1brzk863TNRxmLWPpI0wYK4-1700628139.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"b19q0wbv3ovh0wbo4btxi\">6.\u7d4c\u7406\u3092\u9867\u554f\u7a0e\u7406\u58eb\u306b\u4efb\u305b\u308b\u306e\u304c\u826f\u30445\u3064\u306e\u7406\u7531<\/h2>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/XendMgtxmuA3yGoBp5D9JrK7R-1701653090.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>6-1.\u672c\u696d\u306b\u5c02\u5ff5\u3067\u304d\u308b<\/h3>\n<p>\u672c\u696d\u306b\u5c02\u5ff5\u3057\u305f\u3044\u65b9\u306f\u3001\u7d4c\u7406\u3092\u5916\u6ce8\u3059\u308b\u306e\u304c\u30aa\u30b9\u30b9\u30e1\u3067\u3059\u3002<br \/>\u305d\u308c\u306f\u3001<span class=\"f-marker-w\">\u7d4c\u7406\u4f5c\u696d\u306e\u6642\u9593\u7684\u30b3\u30b9\u30c8\u304c\u9ad8\u3044<\/span>\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u65e5\u672c\u306e\u7a0e\u5236\u306f\u4e16\u754c\u7684\u306b\u3082\u8907\u96d1\u306a\u305f\u3081\u3001\u5b9f\u8df5\u30ec\u30d9\u30eb\u306e\u77e5\u8b58\u3092\u8eab\u306b\u3064\u3051\u308b\u306b\u306f\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<br \/>\u307e\u305f\u3001\u7d4c\u7406\u4f5c\u696d\u81ea\u4f53\u3082\u6642\u9593\u7684\u30b3\u30b9\u30c8\u304c\u9ad8\u3044\u305f\u3081\u3001\u672c\u696d\u306b\u3055\u3051\u308b\u6642\u9593\u304c\u77ed\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<span class=\"f-marker-p\">\u672c\u696d\u306b\u6642\u9593\u3092\u4f7f\u3044\u305f\u3044\u65b9\u306b\u306f\u7d4c\u7406\u306e\u5916\u6ce8\u304c\u30aa\u30b9\u30b9\u30e1\u3067\u3059<\/span>\u3002<\/p>\n<h3>6-2.\u6b63\u3057\u3044\u7bc0\u7a0e\u5bfe\u7b56\u304c\u3067\u304d\u308b<\/h3>\n<p>\u6b63\u3057\u3044\u7bc0\u7a0e\u5bfe\u7b56\u3092\u3057\u305f\u3044\u65b9\u306f\u3001\u9867\u554f\u7a0e\u7406\u58eb\u306b\u7d4c\u7406\u3092\u5916\u6ce8\u3059\u308b\u306e\u304c\u30aa\u30b9\u30b9\u30e1\u3067\u3059\u3002<br \/>\u306a\u305c\u306a\u3089\u3001<span 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decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/04\/JBruv6ofahGEg9A580T1KRbWj-1701653132.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"6w3b0w8a0rsx6khxsjoa99\">7-1.\u8c4a\u5bcc\u306a\u30ce\u30a6\u30cf\u30a6\u304c\u3042\u308b\u305f\u3081\u3001\u5b89\u5fc3\u3057\u3066\u7d4c\u7406\u3092\u4efb\u305b\u3089\u308c\u308b<\/h3>\n<p>\uff11\u3064\u3081\u306f\u3001\u8c4a\u5bcc\u306a\u30ce\u30a6\u30cf\u30a6\u304c\u3042\u308b\u305f\u3081\u3001\u5b89\u5fc3\u3057\u3066\u7d4c\u7406\u3092\u4efb\u305b\u3089\u308c\u308b\u70b9\u3067\u3059\u3002<\/p>\n<p>\u8fbb\u30fb\u672c\u90f7 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