{"id":576,"date":"2023-05-31T13:00:23","date_gmt":"2023-05-31T04:00:23","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=576"},"modified":"2024-10-27T16:29:26","modified_gmt":"2024-10-27T07:29:26","slug":"one-person-company","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/one-person-company","title":{"rendered":"\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u65b0\u305f\u306a\u9078\u629e\u80a2\u300c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u300d\u3068\u306f\uff1f"},"content":{"rendered":"<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\/wp06_micro-corporation\"><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>\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\/wp06_micro-corporation\"><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<p>\u300c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u300d\u3068\u306f<strong>\u300c\u793e\u95771\u4eba\u3067\u7d4c\u55b6\u3059\u308b\u4f1a\u793e\u300d<\/strong>\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5143\u3005\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u305f\u4eba\u304c\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u76ee\u7684\u3067\u8a2d\u7acb\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3042\u308b\u7a0b\u5ea6\u4e8b\u696d\u304c\u5b89\u5b9a\u3057\u3066\u304d\u305f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u305d\u306e\u307e\u307e\u306e\u5f62\u614b\u3067\u4e8b\u696d\u3092\u9032\u3081\u308b\u3088\u308a\u3082\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u307b\u3046\u304c\u69d8\u3005\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u8fd1\u5e74\u6ce8\u76ee\u304c\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u7406\u89e3\u304c\u6d45\u3044\u307e\u307e\u300c\u4f55\u3068\u306a\u304f\u826f\u3055\u305d\u3046\u300d\u3068\u8a2d\u7acb\u306b\u8e0f\u307f\u5207\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u5f8c\u3067\u601d\u308f\u306c\u51fa\u8cbb\u304c\u767a\u751f\u3057\u3001<strong>\u300c\u307e\u3060\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u307e\u307e\u306e\u65b9\u304c\u826f\u304b\u3063\u305f\u304b\u3082\u2026\u300d<\/strong>\u3068\u5f8c\u6094\u3057\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305d\u3093\u306a\u4e8b\u614b\u306b\u9665\u3089\u306a\u3044\u3088\u3046\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<strong>\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/strong><\/td><\/tr><tr><td>\u30fb\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8 <br> \u30fb\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u306b\u304b\u304b\u308b\u8cbb\u7528\u30fb\u624b\u7d9a\u304d\u306e\u5185\u5bb9 <br> \u30fb\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u65b9\u304c\u3044\u3044\u30b1\u30fc\u30b9 <br> \u30fb\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\u3084\u5f8c\u6094\u3057\u305f\u4f8b <br> \u30fb\u8ce2\u3044\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u9078\u3073\u65b9<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u304f\u3068\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u306e\u30e1\u30ea\u30c3\u30c8\u3084\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u81ea\u5206\u304c\u8a2d\u7acb\u3059\u3079\u304d\u304b\u3069\u3046\u304b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u3055\u3089\u306b\u8ce2\u3044\u8a2d\u7acb\u65b9\u6cd5\u307e\u3067\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u5f8c\u6094\u3057\u306a\u3044\u3067\u6cd5\u4eba\u5316\u3092\u9032\u3081\u308b\u305f\u3081\u306b\u3082\u3001\u305d\u308c\u3067\u306f\u65e9\u901f\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. \u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3068\u306f\u300c\u793e\u95771\u4eba\u3067\u7d4c\u55b6\u3059\u308b\u4f1a\u793e\u300d\u306e\u3053\u3068<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-02.fw-min-1024x683.jpg\" alt=\"\" class=\"wp-image-581\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-02.fw-min-1024x683.jpg 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-02.fw-min-300x200.jpg 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-02.fw-min-768x512.jpg 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-02.fw-min-212x140.jpg 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-02.fw-min-670x446.jpg 670w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-02.fw-min.jpg 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3068\u306f\u3001\u5192\u982d\u3067\u3082\u304a\u4f1d\u3048\u3057\u305f\u3088\u3046\u306b\u300c\u793e\u95771\u4eba\u3067\u7d4c\u55b6\u3059\u308b\u4f1a\u793e\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u9055\u6cd5\u3067\u306f\u306a\u3044\u306e\u304b\u3068\u5fc3\u914d\u3059\u308b\u4eba\u3082\u3044\u307e\u3059\u304c\u3001\u7279\u306b\u9055\u6cd5\u3068\u306a\u308b\u6cd5\u4eba\u5f62\u614b\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u300c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u300d\u3068\u306f\u3001\u4f1a\u793e\u6cd5\u306a\u3069\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3088\u3046\u306a\u6b63\u5f0f\u306a\u7528\u8a9e\u3067\u306f\u306a\u304f\u3001\u6cd5\u5f8b\u4e0a\u306f\u4e00\u822c\u7684\u306a\u4f1a\u793e\u3068\u540c\u3058\u6271\u3044\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3057\u304b\u3057\u5b9f\u52d9\u4e0a\u306f\u3001\u4e00\u822c\u7684\u306a\u4f1a\u793e\u3068\u306f\u7570\u306a\u308b\u90e8\u5206\u3084\u3001\u8ce2\u3044\u6d3b\u7528\u65b9\u6cd5\u306a\u3069\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3053\u306e\u7ae0\u3067\u306f\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4eba\u304c\u305d\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u6b63\u3057\u304f\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"638\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-03.fw-min-1024x638.png\" alt=\"\" class=\"wp-image-582\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-03.fw-min-1024x638.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-03.fw-min-300x187.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-03.fw-min-768x478.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-03.fw-min-763x476.png 763w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-03.fw-min-749x468.png 749w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-03.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u8a73\u3057\u304f\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1-1. \u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3068\u4e00\u822c\u7684\u306a\u4f1a\u793e\u306e\u9055\u3044<\/h3>\n\n\n\n<p>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3068\u4e00\u822c\u7684\u306a\u4f1a\u793e\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"460\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-04.fw-min-1024x460.png\" alt=\"\" class=\"wp-image-583\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-04.fw-min-1024x460.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-04.fw-min-300x135.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-04.fw-min-768x345.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-04.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3067\u306f\u3001\u81ea\u5206\u4ee5\u5916\u306e\u682a\u4e3b\u3084\u5f79\u54e1\u3001\u5f93\u696d\u54e1\u306f\u3044\u307e\u305b\u3093\u3002<\/strong><\/p>\n\n\n\n<p><strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u304c\u300c\u81ea\u52061\u4eba\u3067\u3067\u304d\u308b\u7bc4\u56f2\u306e\u4e8b\u696d\u3092\u884c\u3046\u300d\u306e\u306b\u5bfe\u3057\u3066\u3001\u4e00\u822c\u7684\u306a\u4f1a\u793e\u306f\u300c\u682a\u4e3b\u3084\u5f93\u696d\u54e1\u3092\u5897\u3084\u3057\u3066\u3069\u3093\u3069\u3093\u4e8b\u696d\u898f\u6a21\u3092\u62e1\u5927\u3055\u305b\u308b\u300d\u3053\u3068\u3092\u76ee\u6307\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1-2. \u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u969b\u306e\u7a2e\u985e<\/h3>\n\n\n\n<p>\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u969b\u306b\u306f\u3001\u307e\u305a\u4f1a\u793e\u306e\u7a2e\u985e\u3092\u9078\u3076\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u969b\u306f\u300c\u5408\u540c\u4f1a\u793e\u300d\u3082\u3057\u304f\u306f\u300c\u682a\u5f0f\u4f1a\u793e\u300d\u306e\u3069\u3061\u3089\u304b\u304c\u9078\u3070\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u5408\u540c\u4f1a\u793e<\/strong><\/td><td>\u30fb\u8a2d\u7acb\u8cbb\u7528\u306f<strong>10\u4e07\u5186<\/strong>\u7a0b\u5ea6 <br>\n\u30fb\u682a\u5f0f\u306b\u3088\u308b\u8cc7\u91d1\u8abf\u9054\u304c\u884c\u3048\u306a\u3044\u4f1a\u793e\u5f62\u614b <br>\n\u30fb\u8a2d\u7acb\u306e\u624b\u9593\u3084\u8cbb\u7528\u304c\u682a\u5f0f\u4f1a\u793e\u3088\u308a\u3082\u304b\u304b\u3089\u306a\u3044<\/td><\/tr><tr><td><strong>\u682a\u5f0f\u4f1a\u793e<\/strong><\/td><td>\u30fb\u8a2d\u7acb\u8cbb\u7528\u306f<strong>22\u4e07\u5186<\/strong>\u7a0b\u5ea6 <br>\n\u30fb\u682a\u5f0f\u3092\u767a\u884c\u3057\u3066\u8cc7\u91d1\u8abf\u9054\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5f62\u614b <br>\n\u30fb\u5c06\u6765\u7684\u306b\u4f1a\u793e\u306e\u898f\u6a21\u3092\u62e1\u5927\u3055\u305b\u305f\u3044\u5834\u5408\u306b\u5411\u3044\u3066\u3044\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u8a2d\u7acb\u306b\u304b\u304b\u308b\u6642\u9593\u306f\u3001\u3069\u3061\u3089\u3082<strong>2\u9031\u9593\uff5e1\u30f5\u6708\u7a0b\u5ea6<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5408\u540c\u4f1a\u793e\u306e\u307b\u3046\u304c\u8a2d\u7acb\u306b\u304b\u304b\u308b\u624b\u9593\u3084\u8cbb\u7528\u304c\u5c0f\u3055\u3044\u305f\u3081\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u3088\u3046\u306b\u300c\u81ea\u52061\u4eba\u3067\u3067\u304d\u308b\u7bc4\u56f2\u306e\u4e8b\u696d\u3092\u884c\u3046\u3060\u3051\u300d\u300c\u5c11\u3057\u3067\u3082\u8cbb\u7528\u8ca0\u62c5\u3092\u8efd\u304f\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u8003\u3048\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5408\u540c\u4f1a\u793e\u3092\u9078\u3076\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u307e\u305f\u3001\u4f1a\u793e\u5f62\u614b\u306f\u5f8c\u3067\u5909\u66f4\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/strong>\u307e\u305a\u306f\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3066\u304a\u3044\u3066\u3001\u5f8c\u3005\u300c\u682a\u5f0f\u306b\u3088\u308b\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u3044\u305f\u3044\u300d\u3068\u3044\u3046\u8003\u3048\u306b\u306a\u3063\u305f\u3089\u682a\u5f0f\u4f1a\u793e\u306b\u5909\u66f4\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1-3. \u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u4e8c\u5200\u6d41\u3067\u6d3b\u52d5\u3059\u308b\u3053\u3068\u304c\u3042\u308b<\/h3>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u3068\u304d\u3001\u300c\u305d\u306e\u5f8c\u306f\u6cd5\u4eba1\u672c\u3067\u3084\u3063\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u3068\u3001\u305d\u3046\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u5f8c\u306e\u4e8b\u696d\u306e\u9032\u3081\u65b9\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a2\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u5f8c\u306e\u4e8b\u696d\u306e\u9032\u3081\u65b9\u3011<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"423\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-05.fw-min-1024x423.png\" alt=\"\" class=\"wp-image-584\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-05.fw-min-1024x423.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-05.fw-min-300x124.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-05.fw-min-768x317.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-05.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u53f3\u5074\u306e\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4e8c\u5200\u6d41\u3067\u4e8b\u696d\u3092\u884c\u3046\u300d\u3053\u3068\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u500b\u4eba\u3068\u6cd5\u4eba\u306b\u6240\u5f97\u3092\u3046\u307e\u304f\u5206\u6563\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u3084\u652f\u6255\u3046\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u984d\u3092\u6291\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u305f\u3060\u3057\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3067\u884c\u3046\u4e8b\u696d\u304c\u540c\u4e00\u306e\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u300c\u5206\u3051\u308b\u610f\u5473\u304c\u306a\u3044\u306e\u306b\u7a0e\u91d1\u9003\u308c\u306e\u305f\u3081\u306b\u5f62\u3060\u3051\u6cd5\u4eba\u3092\u4f5c\u3063\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u3068\u6307\u6458\u3055\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u305d\u3046\u3059\u308b\u3068\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u5f97\u3089\u308c\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. \u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u306e\u30e1\u30ea\u30c3\u30c85\u3064<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"368\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-06.fw-min-1024x368.png\" alt=\"\" class=\"wp-image-585\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-06.fw-min-1024x368.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-06.fw-min-300x108.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-06.fw-min-768x276.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-06.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u306f\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u305f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u6b21\u306f\u3001\u300c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u70b9\u3092\u3042\u3089\u305f\u3081\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u81ea\u5206\u306b\u3068\u3063\u3066\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\u306e\u304b\u3069\u3046\u304b\u3092\u6b63\u3057\u304f\u77e5\u308b\u3053\u3068\u3067\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u3079\u304d\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306b\u6d3b\u304b\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/strong><\/p>\n\n\n\n<p>\u3053\u306e\u7ae0\u3067\u304a\u4f1d\u3048\u3059\u308b\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4ee5\u4e0b\u306e5\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"652\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-07.fw-min-1024x652.png\" alt=\"\" class=\"wp-image-586\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-07.fw-min-1024x652.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-07.fw-min-300x191.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-07.fw-min-768x489.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-07.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u65e9\u901f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2-1. \u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u308b<\/h3>\n\n\n\n<p>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7406\u7531\u3067\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u3068\u304d\u3088\u308a\u3082\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u306b\u3088\u3063\u3066\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u308b\u7406\u7531<\/strong><\/td><\/tr><tr><td>\u30fb\u6cd5\u4eba\u306e\u65b9\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u3088\u308a\u3082\u6700\u5927\u7a0e\u7387\u304c\u4f4e\u3044 <br>\n\u30fb\u81ea\u5206\u3092\u793e\u9577\u306b\u3057\u3066\u5f79\u54e1\u5831\u916c\u3092\u652f\u6255\u3046\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u8ab2\u7a0e\u6240\u5f97\u984d\u3092\u4e0b\u3052\u3089\u308c\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4e8b\u696d\u6240\u5f97\u306b\u306f\u3001\u6700\u5927\u7a0e\u7387\u304c45\uff05\u306b\u3082\u306a\u308b\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3057\u304b\u3057\u3001\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306f23.2\uff05\u3068\u306a\u308b\u305f\u3081\u3001\u6240\u5f97\u984d\u304c\u9ad8\u304f\u306a\u3063\u3066\u3082\u652f\u6255\u3046\u7a0e\u91d1\u306e\u7387\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"791\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-08.fw-min-1024x791.png\" alt=\"\" class=\"wp-image-587\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-08.fw-min-1024x791.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-08.fw-min-300x232.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-08.fw-min-768x593.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-08.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u4e0a\u306e\u56f3\u306e\u3088\u3046\u306b\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u6240\u5f97\u984d\u304c900\u4e07\u5186\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u7a0e\u7387\u306f33\uff05\u306b\u306a\u308b\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\uff0823.2\uff05\uff09\u306e\u307b\u3046\u304c\u304a\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3068\u3001\u58f2\u4e0a\u306f\u305d\u306e\u307e\u307e\u81ea\u5206\u306e\u53ce\u5165\u306b\u306a\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4e00\u5ea6\u6cd5\u4eba\u306e\u58f2\u4e0a\u3068\u306a\u308a\u3001\u305d\u306e\u5f8c\u300c\u5f79\u54e1\u5831\u916c\u300d\u3068\u3044\u3046\u5f62\u3067\u81ea\u5206\u306b\u7d66\u4e0e\u304c\u652f\u6255\u308f\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u81ea\u5206\u306e\u53ce\u5165\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<strong>\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u304c\u6e1b\u308b\u305f\u3081\u3001\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u304c\u5c0f\u3055\u304f\u306a\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2-2. \u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u308b<\/h3>\n\n\n\n<p><strong>\u6240\u5f97\u7a0e\u3060\u3051\u3067\u306a\u304f\u3001\u5065\u5eb7\u4fdd\u967a\u3084\u5e74\u91d1\u306a\u3069\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u308b\u3068\u3044\u3046\u70b9\u3082\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u4e8b\u696d\u3092\u9032\u3081\u3066\u3044\u304f\u4e2d\u3067\u300c\u58f2\u4e0a\u898f\u6a21\u306e\u62e1\u5927\u306b\u4f34\u3063\u3066\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u5897\u3048\u3066\u304d\u305f\u300d\u3068\u60a9\u3093\u3067\u3044\u308b\u4eba\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u5b9f\u969b\u306b\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u984d\u304c\u5897\u3048\u308b\u306b\u3064\u308c\u3066\u4ee5\u4e0b\u306e\u8868\u306e\u3088\u3046\u306b\u8ca0\u62c5\u304c\u5897\u3048\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6240\u5f97\u984d\u5225\u30fb\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u9055\u3044\uff08\u4e16\u7530\u8c37\u533a\u306e\u5834\u5408\uff09\u3011<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u5e74\u9593\u6240\u5f97\u984d<\/td><td>\u5e74\u9593\u4fdd\u967a\u6599\uff0840\uff5e64\u6b73\u4ee5\u5916\uff09<\/td><\/tr><tr><td>300\u4e07\u5186<\/td><td>306,893\u5186<\/td><\/tr><tr><td>600\u4e07\u5186<\/td><td>705,593\u5186<\/td><\/tr><tr><td>850\u4e07\u5186\u4ee5\u4e0a<\/td><td>890,000\u5186<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.city.setagaya.lg.jp\/documents\/297\/hayamihyou.pdf\">\u4e16\u7530\u8c37\u533a\u300c\u4ee4\u548c6\u5e74\u5ea6\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u65e9\u898b\u8868\u300d<\/a><\/figcaption><\/figure>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3068\u3053\u306e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u5de5\u592b\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u300c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u5206\u3078\u306e\u5f79\u54e1\u5831\u916c\u984d\u3092\u81ea\u7531\u306b\u6c7a\u5b9a\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u300d\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u300c\u5831\u916c\u984d\u306b\u5fdc\u3058\u3066\u305d\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u300d\u3068\u3044\u3046\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u81ea\u5206\u306e\u5831\u916c\u984d\u3092\u3042\u3048\u3066\u4f4e\u3081\u306b\u8a2d\u5b9a\u3059\u308c\u3070\u3001\u305d\u306e\u5206\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"636\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-09.fw-min-1024x636.png\" alt=\"\" class=\"wp-image-588\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-09.fw-min-1024x636.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-09.fw-min-300x186.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-09.fw-min-768x477.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-09.fw-min-404x250.png 404w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-09.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6642\u306b\u5e74\u9593600\u4e07\u5186\u306e\u6240\u5f97\u3060\u3063\u305f\u4eba\u304c\u3001\u6cd5\u4eba\u6210\u308a\u3059\u308b\u3053\u3068\u3067\u81ea\u5206\u3078\u306e\u5f79\u54e1\u5831\u916c\u984d\u3092\u5e74\u9593300\u4e07\u5186\u306b\u8a2d\u5b9a\u3057\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3046\u3059\u308b\u3068\u4fdd\u967a\u6599\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u4f8b\uff0840\u6b73\u672a\u6e80\uff09<\/strong><\/td><\/tr><tr><td>\u30fb\u5831\u916c\u984d\u3092\u5e74\u9593300\u4e07\u5186\uff08\u6708\u984d25\u4e07\u5186\u00d712\u30f5\u6708\uff09\u306b\u8a2d\u5b9a\u3057\u305f\u5834\u5408\uff1a312,000\u5186\uff0f\u5e74 &nbsp; <br> <br> \u53c2\u8003\uff1a<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/g7\/cat330\/sb3150\/r05\/r5ryougakuhyou3gatukara\/\">\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a \u4ee4\u548c5\u5e74\u5ea6\u4fdd\u967a\u6599\u984d\u8868<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u4e0a\u3067\u8a08\u7b97\u3057\u305f\u300c\u5e74\u9593\u6240\u5f97\u984d600\u4e07\u5186\u306e\u5834\u5408\u306e\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\uff08\u7d0460\u4e07\u5186\uff09\u300d\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001\u5e74\u9593\u306730\u4e07\u5186\u8fd1\u304f\u3082\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u8a08\u7b97\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u300c\u3067\u3082\u3001\u305d\u306e\u5206\u5e74\u53ce\u304c\u534a\u5206\u306b\u306a\u3063\u3061\u3083\u3046\u306e\uff1f\u300d\u3068\u7591\u554f\u306b\u601d\u3046\u4eba\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u6b8b\u308a\u306e\u5229\u76ca\u306f\u4f1a\u793e\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u793e\u5b85\u8cbb\u3084\u4ea4\u969b\u8cbb\u306a\u3069\u306b\u4f7f\u3046\u3053\u3068\u3082\u3067\u304d\u308b\u306e\u3067\u3001\u5b9f\u8cea\u7684\u306a\u751f\u6d3b\u30ec\u30d9\u30eb\u304c\u843d\u3061\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3068\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2-3. \u53d6\u5f15\u5148\u306e\u4fe1\u983c\u3092\u5f97\u3089\u308c\u4e8b\u696d\u62e1\u5927\u306b\u3064\u306a\u304c\u308b<\/h3>\n\n\n\n<p><strong>\u300c\u53d6\u5f15\u5148\u306e\u4fe1\u983c\u3092\u5f97\u3089\u308c\u4e8b\u696d\u62e1\u5927\u3057\u3084\u3059\u304f\u306a\u308b\u300d\u3068\u3044\u3046\u9762\u3067\u3082\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u307e\u307e\u3088\u308a\u3082\u6cd5\u4eba\u3092\u4f5c\u3063\u305f\u307b\u3046\u304c\u826f\u3044\u3067\u3057\u3087\u3046<\/strong>\u3002<\/p>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u300c\u30c8\u30e9\u30d6\u30eb\u304c\u3042\u3063\u305f\u3068\u304d\u306b\u4fdd\u8a3c\u3055\u308c\u306a\u3044\u300d\u300c\u4e8b\u696d\u5b9f\u614b\u3092\u5ba2\u89b3\u7684\u306b\u78ba\u8a8d\u3067\u304d\u306a\u3044\u300d\u300c\u4e0d\u5b89\u5b9a\u300d\u3068\u3044\u3063\u305f\u5370\u8c61\u3092\u6301\u305f\u308c\u3066\u3057\u307e\u3044\u3001\u53d6\u5f15\u4e0a\u4e0d\u5229\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u969b\u306b\u3001\u7279\u306b\u5927\u624b\u4f01\u696d\u306a\u3069\u3067\u306f\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u53d6\u5f15\u3057\u306a\u3044\u300d\u3068\u3057\u3066\u3044\u308b\u3068\u3053\u308d\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p><strong>\u3057\u304b\u3057\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308c\u3070\u3001\u305d\u308c\u304c\u81ea\u52061\u4eba\u306e\u4f1a\u793e\u3067\u3042\u3063\u3066\u3082\u3001\u5f62\u5f0f\u4e0a\u306f\u7acb\u6d3e\u306a\u6cd5\u4eba\u683c\u3068\u306a\u308b\u305f\u3081\u3001\u53d6\u5f15\u53ef\u80fd\u306a\u4f1a\u793e\u304c\u683c\u6bb5\u306b\u5897\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u53d6\u5f15\u5148\u3092\u5897\u3084\u3057\u3066\u4e8b\u696d\u3092\u62e1\u5927\u3055\u305b\u305f\u3044\u4eba\u3084\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u308b\u3053\u3068\u3092\u7406\u7531\u306b\u53d6\u5f15\u3092\u65ad\u3089\u308c\u305f\u3053\u3068\u304c\u3042\u308b\u4eba\u306a\u3069\u306e\u5834\u5408\u306f\u3001\u30de\u30a4\u30af\u30ed\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3067\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"a2\">2-4. \u8cc7\u91d1\u8abf\u9054\u3057\u3084\u3059\u304f\u306a\u308b<\/h3>\n\n\n\n<p><strong>4\u3064\u76ee\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u300c\u8cc7\u91d1\u8abf\u9054\u3057\u3084\u3059\u304f\u306a\u308b\u300d\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u4e8b\u696d\u62e1\u5927\u3092\u5ff5\u982d\u306b\u8cc7\u91d1\u8abf\u9054\u3092\u3059\u308b\u3068\u304d\u306f\u3001\u682a\u5f0f\u3092\u767a\u884c\u3057\u3066\u6295\u8cc7\u3092\u53d7\u3051\u305f\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u305f\u308a\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306a\u70b9\u3067\u8cc7\u91d1\u8abf\u9054\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u682a\u5f0f\u306e\u767a\u884c<\/strong><\/td><td>\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u3001\u682a\u5f0f\u306e\u767a\u884c\u304c\u3067\u304d\u308b\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u3053\u308d\u306b\u3067\u304d\u306a\u304b\u3063\u305f\u5927\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u304c\u5b9f\u65bd\u3057\u3084\u3059\u3044<\/td><\/tr><tr><td><strong>\u878d\u8cc7<\/strong><\/td><td>\u6cd5\u4eba\u3092\u5bfe\u8c61\u306b\u3057\u305f\u878d\u8cc7\u306e\u307b\u3046\u304c\u6570\u304c\u591a\u304f\u3001\u6cd5\u4eba\u306e\u307b\u3046\u304c\u5be9\u67fb\u306b\u901a\u308a\u3084\u3059\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u8cc7\u91d1\u8abf\u9054\u9762\u3067\u6709\u5229\u306b\u306a\u308b\u3053\u3068\u3082\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u306b\u3088\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2-5. \u7d4c\u8cbb\u306b\u3067\u304d\u308b\u7bc4\u56f2\u304c\u5e83\u304f\u306a\u308b<\/h3>\n\n\n\n<p><strong>\u6700\u5f8c\u306b\u304a\u4f1d\u3048\u3059\u308b\u306e\u306f\u3001\u300c\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u7bc4\u56f2\u304c\u5e83\u3044\u300d\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u3067\u4f7f\u3046\u304a\u91d1\u3068\u4ed5\u4e8b\u306e\u305f\u3081\u306b\u4f7f\u3063\u305f\u7d4c\u8cbb\u3092\u660e\u78ba\u306b\u5206\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u9805\u76ee\u306b\u3088\u3063\u3066\u306f\u7d4c\u8cbb\u3068\u8a8d\u3081\u3089\u308c\u306b\u304f\u3044\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3057\u304b\u3057\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u5168\u3066\u4e8b\u696d\u306e\u305f\u3081\u306e\u652f\u51fa\u3067\u3042\u308b\u3068\u3044\u3046\u524d\u63d0\u306b\u306a\u308b\u305f\u3081\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u7bc4\u56f2\u304c\u5e83\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<strong>\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3067\u5e83\u304c\u308b\u7d4c\u8cbb\u306e\u7bc4\u56f2\u306e\u4f8b<\/strong><\/td><\/tr><tr><td>\u30fb\u81ea\u5b85\u3092\u5f79\u54e1\u793e\u5b85\u3068\u3044\u3046\u6271\u3044\u3067\u7d4c\u8cbb\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b <br>\n\u30fb\u8eca\u306e\u8cfc\u5165\u8cbb\u7528\u3092\u7d4c\u8cbb\u306b\u3067\u304d\u308b <br>\n\u30fb\u751f\u547d\u4fdd\u967a\u6599\u306e\u639b\u3051\u91d1\u3092\u9650\u5ea6\u7121\u3057\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u308b <br>\n\u30fb\u9000\u8077\u91d1\u3092\u7d4c\u8cbb\u6271\u3044\u306b\u3067\u304d\u308b <br>\n\u30fb\u51fa\u5f35\u3057\u305f\u3068\u304d\u306e\u65e5\u5f53\u3092\u7d4c\u8cbb\u306b\u3067\u304d\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6642\u306b\u306f\u8a8d\u3081\u3089\u308c\u306b\u304f\u304b\u3063\u305f\u3082\u306e\u3067\u3082\u3001\u6cd5\u4eba\u306e\u652f\u51fa\u3067\u3042\u308c\u3070\u7d4c\u8cbb\u3068\u306a\u308b\u3068\u3044\u3046\u70b9\u3082\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u306b\u3088\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. \u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u306e\u30c7\u30e1\u30ea\u30c3\u30c82\u3064<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"578\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-10.fw-min-1024x578.jpg\" alt=\"\" class=\"wp-image-589\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-10.fw-min-1024x578.jpg 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-10.fw-min-300x169.jpg 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-10.fw-min-768x433.jpg 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-10.fw-min.jpg 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u30e1\u30ea\u30c3\u30c8\u3092\u8a73\u3057\u304f\u304a\u4f1d\u3048\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p><strong>\u3053\u3053\u3067\u6c17\u306b\u306a\u308b\u306e\u306f\u300c\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308c\u3070\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/strong><\/p>\n\n\n\n<p>\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u628a\u63e1\u3057\u306a\u3044\u307e\u307e\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u3092\u6c7a\u65ad\u3059\u308b\u306e\u306f\u5931\u6557\u306e\u3082\u3068\u3067\u3059\u306e\u3067\u3001\u3053\u306e\u7ae0\u3067\u306f\u300c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u300d\u3068\u3057\u3066\u4ee5\u4e0b\u306e2\u3064\u306e\u5185\u5bb9\u3092\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"558\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-11.fw-min-1024x558.png\" alt=\"\" class=\"wp-image-590\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-11.fw-min-1024x558.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-11.fw-min-300x163.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-11.fw-min-768x419.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-11.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u81ea\u5206\u306b\u3068\u3063\u3066\u898b\u904e\u3054\u305b\u306a\u3044\u3082\u306e\u306a\u306e\u304b\u3069\u3046\u304b\u3092\u77e5\u308b\u3053\u3068\u3067\u3001\u5f8c\u6094\u306e\u306a\u3044\u5224\u65ad\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3-1. \u8a2d\u7acb\u306b\u8cbb\u7528\u3068\u624b\u9593\u304c\u304b\u304b\u308b<\/h3>\n\n\n\n<p><strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u306e1\u3064\u306f\u3001\u300c\u8a2d\u7acb\u306b\u8cbb\u7528\u3068\u624b\u9593\u304c\u304b\u304b\u308b\u300d\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u958b\u696d\u306b\u969b\u3057\u3066\u7279\u306b\u8cbb\u7528\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u7533\u8acb\u3082\u3001\u7a0e\u52d9\u7f72\u306b\u7c21\u5358\u306a\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u3060\u3051\u3060\u3063\u305f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3057\u304b\u3057\u3001\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3068\u3001\u305d\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8a2d\u7acb\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<strong>\u6cd5\u4eba\u8a2d\u7acb\u3067\u5fc5\u8981\u3068\u306a\u308b\u8cbb\u7528<\/strong><\/td><\/tr><tr><td>\u30fb\u5408\u540c\u4f1a\u793e\u3000\u7d0410\u4e07\u5186 <br>\n\u30fb\u682a\u5f0f\u4f1a\u793e\u3000\u7d0422\u4e07\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u682a\u5f0f\u4f1a\u793e\u3092\u9078\u3076\u5834\u5408\u306f\u3001\u767b\u9332\u514d\u8a31\u7a0e\u3084\u5b9a\u6b3e\u8a8d\u8a3c\u306e\u8cbb\u7528\u304c\u5408\u540c\u4f1a\u793e\u3088\u308a\u3082\u9ad8\u304f\u306a\u308b\u305f\u3081\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u8ca0\u62c5\u304c\u3088\u308a\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u307e\u305f\u8cbb\u7528\u8ca0\u62c5\u3060\u3051\u3067\u306a\u304f\u3001\u3053\u3046\u3057\u305f\u8a2d\u7acb\u306e\u624b\u7d9a\u304d\u306f\u66f8\u985e\u306e\u6e96\u5099\u3084\u7533\u8acb\u4f5c\u696d\u304c\u7169\u96d1\u3067\u3001\u975e\u5e38\u306b\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u3067\u5fc5\u8981\u3068\u306a\u308b\u8cbb\u7528\u306e\u8a73\u7d30\u306f<a href=\"#a1\">\u300c4. \u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u306b\u304b\u304b\u308b\u8cbb\u7528\u300d<\/a>&nbsp;\u306e\u7ae0\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<strong>\u4f1a\u793e\u8a2d\u7acb\u306e\u4f5c\u696d\u306f\u30d7\u30ed\u306b\u4ee3\u884c\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3082\u3067\u304d\u308b\uff01<\/strong><\/td><\/tr><tr><td>\u4f1a\u793e\u8a2d\u7acb\u306e\u4f5c\u696d\u306f\u30d7\u30ed\u306b\u4ee3\u884c\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002 <strong>&nbsp;<\/strong> <br>\n<strong>\u4e8b\u52d9\u7684\u306a\u624b\u7d9a\u304d\u306f\u30d7\u30ed\u306b\u4efb\u305b\u3001\u81ea\u5206\u306f\u672c\u696d\u306b\u96c6\u4e2d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u300c\u8a2d\u7acb\u4f5c\u696d\u306b\u8ffd\u308f\u308c\u3066\u672c\u696d\u304c\u304a\u308d\u305d\u304b\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u300d\u3068\u3044\u3046\u4e8b\u614b\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">3-2. \u7dad\u6301\u306b\u8cbb\u7528\u3068\u624b\u9593\u304c\u304b\u304b\u308b<\/h3>\n\n\n\n<p><strong>\u6cd5\u4eba\u306f\u3001\u8a2d\u7acb\u306e\u3068\u304d\u3060\u3051\u3067\u306a\u304f\u3001\u7dad\u6301\u306b\u3082\u8cbb\u7528\u3084\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4f8b\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<strong>\u6cd5\u4eba\u306e\u7dad\u6301\u306b\u304b\u304b\u308b\u8ca0\u62c5\u306e\u4f8b<\/strong><\/td><\/tr><tr><td>\u30fb\u6c7a\u7b97\u51e6\u7406\u306e\u624b\u9593\u304c\u683c\u6bb5\u306b\u5897\u3048\u308b <br>\n\u30fb\u7a0e\u7406\u58eb\u3068\u306e\u9867\u554f\u5951\u7d04\u306b\u304b\u304b\u308b\u8cbb\u7528\u304c\u304b\u304b\u308b<br>\n\u30fb\u4e8b\u52d9\u6240\u3084\u30d0\u30fc\u30c1\u30e3\u30eb\u30aa\u30d5\u30a3\u30b9\u306a\u3069\u3092\u501f\u308a\u308b\u5834\u5408\u306e\u8cbb\u7528\u304c\u304b\u304b\u308b<br>\n\u30fb\u6cd5\u4eba\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u6cd5\u4eba\u7a0e\uff08\u8d64\u5b57\u3060\u3068\u3057\u3066\u3082\u6bce\u5e74\u6700\u4f4e7\u4e07\u5186\u7a0b\u5ea6\u304b\u304b\u308b\uff09\u304c\u3042\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u4eba\u306e\u4e2d\u306b\u306f\u300c\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u4eba\u3082\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u6cd5\u4eba\u306b\u306a\u308b\u3068\u51e6\u7406\u304c\u8907\u96d1\u306b\u306a\u308b\u305f\u3081\u3001\u6c7a\u7b97\u306e\u8ca0\u62c5\u306f\u975e\u5e38\u306b\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u5c02\u9580\u77e5\u8b58\u306e\u306a\u3044\u4eba\u304c\u6cd5\u4eba\u306e\u6c7a\u7b97\u3092\u81ea\u5206\u3067\u51e6\u7406\u3059\u308b\u3068\u3044\u3046\u306e\u306f\u73fe\u5b9f\u7684\u3067\u306f\u306a\u304f\u3001\u4f9d\u983c\u6599\u3092\u652f\u6255\u3044\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u307e\u305f\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u4f1a\u793e\u306e\u4f4f\u6240\u3092\u6c7a\u3081\u3066\u56fd\u306b\u7533\u8acb\u3059\u308b\u300c\u767b\u8a18\u300d\u3068\u3044\u3046\u4f5c\u696d\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u8cc3\u8cb8\u4f4f\u5b85\u306e\u5834\u5408\u306f\u3001\u4f4f\u6240\u3092\u767b\u8a18\u306b\u4f7f\u3046\u306e\u304c\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u591a\u304f\u3001\u6cd5\u4eba\u767b\u8a18\u306e\u305f\u3081\u306b\u5225\u9014\u30d0\u30fc\u30c1\u30e3\u30eb\u30aa\u30d5\u30a3\u30b9\u306a\u3069\u3092\u5951\u7d04\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<strong>\u300c\u81ea\u5b85\u3067\u4ed5\u4e8b\u3092\u3059\u308b\u304b\u3089\u4e8b\u52d9\u6240\u3092\u501f\u308a\u308b\u5fc5\u8981\u306f\u306a\u3044\u300d\u3068\u3044\u3046\u5834\u5408\u3067\u3082\u3001\u30aa\u30d5\u30a3\u30b9\u4ee3\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u7dad\u6301\u3057\u3066\u3044\u304f\u3060\u3051\u3067\u3082\u69d8\u3005\u306a\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b\u3068\u3044\u3046\u306e\u304c\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"a1\">4. \u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u306b\u304b\u304b\u308b\u8cbb\u7528<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-12.fw-min-1024x683.png\" alt=\"\" class=\"wp-image-591\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-12.fw-min-1024x683.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-12.fw-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-12.fw-min-768x512.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-12.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-12.fw-min-670x446.png 670w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-12.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p><strong>\u4e21\u65b9\u3092\u78ba\u8a8d\u3057\u305f\u7d50\u679c\u3001\u300c\u81ea\u5206\u306b\u306f\u30e1\u30ea\u30c3\u30c8\u306e\u65b9\u304c\u5927\u304d\u305d\u3046\u3060\u304b\u3089\u3001\u8a2d\u7acb\u3092\u524d\u5411\u304d\u306b\u691c\u8a0e\u3057\u3066\u307f\u3088\u3046\u304b\u306a\u300d\u3068\u3044\u3046\u6c17\u6301\u3061\u306b\u306a\u3063\u305f\u4eba\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/strong><\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3053\u306e\u7ae0\u3067\u306f\u3001\u305d\u3093\u306a\u4eba\u306e\u305f\u3081\u306b\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u3092\u9032\u3081\u308b\u969b\u306b\u6c17\u306b\u306a\u308b\u3001\u8cbb\u7528\u9762\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u304a\u4f1d\u3048\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4-1. \u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u306b\u5fc5\u8981\u3068\u306a\u308b\u521d\u671f\u8cbb\u7528<\/h3>\n\n\n\n<p>\u6cd5\u4eba\u306e\u8a2d\u7acb\u306b\u304b\u304b\u308b\u521d\u671f\u8cbb\u7528\u306f\u3001\u4f1a\u793e\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u5dee\u304c\u3042\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u8868\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3010\u6cd5\u4eba\u8a2d\u7acb\u306b\u304b\u304b\u308b\u521d\u671f\u8cbb\u7528\u3011<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u8cbb\u7528\u306e\u9805\u76ee<\/strong><\/td><td>\u5408\u540c\u4f1a\u793e<\/td><td>\u682a\u5f0f\u4f1a\u793e<\/td><\/tr><tr><td>&nbsp;<strong>\u4f1a\u793e\u60c5\u5831\u306e\u767b\u9332\u306b\u304b\u304b\u308b\u7a0e\u91d1\uff08\u767b\u9332\u514d\u8a31\u7a0e\uff09<\/strong><\/td><td>60,000\u5186<\/td><td>150,000\u5186<\/td><\/tr><tr><td><strong>\u4f1a\u793e\u306e\u898f\u5247\uff08\u5b9a\u6b3e\uff09\u3092\u7d19\u3067\u4f5c\u6210\u3059\u308b\u624b\u6570\u6599\uff08\u5b9a\u6b3e\u8a8d\u8a3c\u5370\u7d19\u4ee3\uff09<\/strong><\/td><td>40,000\u5186<\/td><td>40,000\u5186<\/td><\/tr><tr><td><strong>\u4f1a\u793e\u306e\u898f\u5247\uff08\u5b9a\u6b3e\uff09\u306e\u8a8d\u8a3c\u306b\u304b\u304b\u308b\u624b\u6570\u6599\uff08\u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599\uff09<\/strong><\/td><td>\u4e0d\u8981<\/td><td>32,000\u5186<\/td><\/tr><tr><td><strong>\u5408\u8a08<\/strong><\/td><td><strong>100,000<\/strong><strong>\u5186<\/strong><\/td><td><strong>222,000<\/strong><strong>\u5186<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4e0a\u8a18\u306e\u901a\u308a\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u306f\u300c\u767b\u9332\u514d\u8a31\u7a0e\u300d\u3068\u3044\u3046\u7a0e\u91d1\u304c15\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u5408\u540c\u4f1a\u793e\u306e\u5834\u5408\u306f6\u4e07\u5186\u3067\u3042\u308b\u305f\u3081\u3001\u5408\u540c\u4f1a\u793e\u306e\u65b9\u304c\u305d\u306e\u5206\u306e\u8cbb\u7528\u8ca0\u62c5\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u5408\u540c\u4f1a\u793e\u3067\u306f\u300c\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u300d\u3068\u3044\u3046\u624b\u7d9a\u304d\u3082\u4e0d\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u305d\u306e\u8cbb\u7528\uff083.2\u4e07\u5186\uff09\u3082\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><strong>\u305d\u306e\u305f\u3081\u3001\u682a\u5f0f\u4f1a\u793e\u3088\u308a\u3082\u5408\u540c\u4f1a\u793e\u3092\u9078\u3093\u3060\u307b\u3046\u304c\u3001\u8a2d\u7acb\u306e\u521d\u671f\u8cbb\u7528\u309212\u4e07\u5186\u4ee5\u4e0a\u3082\u5b89\u304f\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u4e0a\u8a18\u306e\u8cbb\u7528\u4ee5\u5916\u306b\u306f\u3001\u4f1a\u793e\u306e\u5b9f\u5370\u3092\u30aa\u30fc\u30c0\u30fc\u3057\u305f\u308a\u3001\u5f79\u6240\u304b\u3089\u8a3c\u660e\u66f8\u985e\u3092\u53d6\u308a\u5bc4\u305b\u305f\u308a\u3059\u308b\u306e\u306b\u3082\u304a\u91d1\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u3055\u3089\u306b1\uff5e2\u4e07\u5186\u307b\u3069\u591a\u3081\u306b\u898b\u7a4d\u3082\u3063\u3066\u304a\u304f\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4-2. \u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u7dad\u6301\u306b\u5fc5\u8981\u3068\u306a\u308b\u8cbb\u7528<\/h3>\n\n\n\n<p><strong>\u8a2d\u7acb\u5f8c\u3082\u3001\u6cd5\u4eba\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u306f\u69d8\u3005\u306a\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/strong>\u4e3b\u306a\u8cbb\u7528\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6cd5\u4eba\u8a2d\u7acb\u5f8c\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u30e9\u30f3\u30cb\u30f3\u30b0\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"956\" height=\"717\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/4-2\u306e\u56f3\u89e3_pages-to-jpg-0001.jpg\" alt=\"\" class=\"wp-image-2898\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/4-2\u306e\u56f3\u89e3_pages-to-jpg-0001.jpg 956w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/4-2\u306e\u56f3\u89e3_pages-to-jpg-0001-300x225.jpg 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/07\/4-2\u306e\u56f3\u89e3_pages-to-jpg-0001-768x576.jpg 768w\" sizes=\"auto, (max-width: 956px) 100vw, 956px\" \/><\/figure>\n\n\n\n<p><strong>\u81ea\u5206\u304c\u898b\u8fbc\u3093\u3067\u3044\u308b\u58f2\u4e0a\u984d\u3067\u3001\u4e0a\u8a18\u306e\u30b3\u30b9\u30c8\u3092\u8a31\u5bb9\u3067\u304d\u308b\u4f59\u88d5\u304c\u3042\u308b\u306e\u304b\u3069\u3046\u304b\u3092\u304d\u3061\u3093\u3068\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u4e8b\u524d\u306b\u8a2d\u7acb\u5f8c\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u304a\u3046\uff01<\/strong><\/td><\/tr><tr><td>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3068\u300c\u6240\u5f97\u7a0e\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u30b3\u30b9\u30c8\u3092\u6291\u3048\u3089\u308c\u308b\u300d\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u671f\u5f85\u3067\u304d\u308b\u4e00\u65b9\u3067\u3001\u3053\u308c\u307e\u3067\u767a\u751f\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u652f\u51fa\u3082\u767b\u5834\u3057\u3066\u304d\u307e\u3059\u3002 <br> &nbsp; <br> <strong>\u305d\u306e\u305f\u3081\u3001\u300c\u81ea\u5206\u306e\u58f2\u4e0a\u898f\u6a21\u306e\u5834\u5408\u306f\u7a0e\u91d1\u306e\u984d\u304c\u3069\u306e\u3088\u3046\u306b\u306a\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u30dd\u30a4\u30f3\u30c8\u3092\u304d\u3061\u3093\u3068\u78ba\u8a8d\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong> &nbsp;<br> <br> \u4f8b\u3048\u3070\u3001\u6240\u5f97\u7a0e\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u304b\u3089\u306e\u5f79\u54e1\u5831\u916c\u3092\u9ad8\u984d\u306b\u3057\u904e\u304e\u306a\u3044\u300d\u3068\u3044\u3046\u30dd\u30a4\u30f3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002 &nbsp; <br> <br> <strong>\u3053\u308c\u306f\u3001\u5831\u916c\u984d\u3092\u4f4e\u304f\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u7a0e\u91d1\u3084\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u984d\u3092\u5b89\u304f\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/strong>\u5b9f\u969b\u306b\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u6708\u306e\u5831\u916c\u984d\u306b\u3088\u3063\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7570\u306a\u308a\u307e\u3059\u3002 &nbsp;<br> <br> \uff1c\u4f8b\uff1e <br> \u6708\u984d\u5831\u916c\u984d\u309263,000\u5186\u306b\u6291\u3048\u305f\u5834\u5408\u3000\u2192\u30005,800\u5186 <br> \u6708\u984d\u5831\u916c\u984d\u3092200,000\u5186\u306b\u3057\u305f\u5834\u5408\u3000\u2192\u300020,000\u5186 <br> \uff08\u6771\u4eac\u90fd\u30fb\u4ecb\u8b77\u4fdd\u967a\u7b2c2\u53f7\u88ab\u4fdd\u967a\u8005\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\uff09 <br> \u53c2\u8003\uff1a<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/g7\/cat330\/sb3150\/r05\/r5ryougakuhyou3gatukara\/\">\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a \u4ee4\u548c5\u5e74\u5ea6\u4fdd\u967a\u6599\u984d\u8868<\/a> &nbsp; <br> <br> <strong>\u3053\u3046\u3057\u305f\u77e5\u8b58\u304c\u306a\u3044\u307e\u307e\u3067\u306f\u3001\u652f\u6255\u308f\u306a\u304f\u3066\u3088\u304b\u3063\u305f\u306f\u305a\u306e\u8cbb\u7528\u304c\u751f\u307e\u308c\u3066\u3057\u307e\u3044\u3001\u305b\u3063\u304b\u304f\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3066\u3082\u3001\u305d\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u6700\u5927\u9650\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3067\u3057\u3087\u3046\u3002<\/strong> &nbsp;<br> <br> \u3057\u304b\u3057\u3001\u7a0e\u91d1\u3084\u6240\u5f97\u984d\u306e\u8a08\u7b97\u306f\u3001\u6700\u65b0\u306e\u6cd5\u5f8b\u3084\u5236\u5ea6\u306b\u95a2\u3059\u308b\u5c02\u9580\u7684\u306a\u77e5\u8b58\u304c\u306a\u3044\u3068\u6b63\u3057\u304f\u5b9f\u65bd\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u81ea\u52061\u4eba\u3067\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u306e\u306b\u306f\u9650\u754c\u304c\u3042\u308a\u307e\u3059\u3002 &nbsp;<br> <br> <strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4eba\u306f\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u30d7\u30ed\u306b\u4e8b\u524d\u76f8\u8ac7\u3059\u308b\u306e\u304c\u3001\u640d\u3092\u3057\u306a\u3044\u305f\u3081\u306b\u304a\u3059\u3059\u3081\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">5. \u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u65b9\u304c\u3044\u3044\u30b1\u30fc\u30b93\u3064<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-14.fw-min-1024x683.jpg\" alt=\"\" class=\"wp-image-593\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-14.fw-min-1024x683.jpg 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-14.fw-min-300x200.jpg 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-14.fw-min-768x512.jpg 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-14.fw-min-212x140.jpg 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-14.fw-min-670x446.jpg 670w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-14.fw-min.jpg 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u306b\u304b\u304b\u308b\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u8a73\u3057\u304f\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u305d\u3053\u3067\u6b21\u306f\u3001\u5b9f\u969b\u306b\u3069\u306e\u3088\u3046\u306a\u4eba\u304c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u3079\u304d\u306a\u306e\u304b\u3001\u3068\u3044\u3046\u70b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u3053\u306e\u7ae0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u81ea\u5206\u304c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u3079\u304d\u304b\u3069\u3046\u304b\u5224\u65ad\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u65b9\u304c\u3044\u3044\u30b1\u30fc\u30b9\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"558\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-15.fw-min-1-1024x558.png\" alt=\"\" class=\"wp-image-595\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-15.fw-min-1-1024x558.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-15.fw-min-1-300x163.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-15.fw-min-1-768x419.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-15.fw-min-1.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u306f\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u3092\u691c\u8a0e\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u65e9\u901f\u8a73\u3057\u304f\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5-1. \u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3057\u305f\u3044<\/h3>\n\n\n\n<p>\u300c\u53ce\u5165\u306e\u5897\u52a0\u306b\u4f34\u3063\u3066\u4fdd\u967a\u6599\u306e\u91d1\u984d\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u304d\u305f\u300d\u300c\u5c11\u3057\u3067\u3082\u8ca0\u62c5\u3092\u6291\u3048\u308b\u65b9\u6cd5\u306f\u306a\u3044\u304b\u300d\u3068\u8003\u3048\u3066\u3044\u308b\u4eba\u306f\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u7406\u7531\u306f\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u4f5c\u308b\u3068\u81ea\u5206\u3078\u306e\u5f79\u54e1\u5831\u916c\u984d\u3092\u81ea\u7531\u306b\u6c7a\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u5f97\u3089\u308c\u305f\u5229\u76ca\u3092\u5168\u3066\u81ea\u5206\u3078\u306e\u5831\u916c\u984d\u306b\u53cd\u6620\u3055\u305b\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u3042\u3048\u3066\u4f4e\u3081\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p><strong>\u3010\u6761\u4ef6\u306b\u5fdc\u3058\u305f\u8ca0\u62c5\u984d\u306e\u9055\u3044\u3011<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u6761\u4ef6<\/td><td>\u8ca0\u62c5\u984d<\/td><\/tr><tr><td>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067 \u5e74\u9593\u6240\u5f97\u984d600\u4e07\u5186\u306e\u5834\u5408\u306e \u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599<\/td><td>594,263\u5186<\/td><\/tr><tr><td>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3067 \u5f79\u54e1\u5831\u916c\u984d\u3092\u5e74\u9593300\u4e07\u5186 \uff08\u6708\u984d25\u4e07\u5186\u00d712\u30f5\u6708\uff09\u306b \u8a2d\u5b9a\u3057\u305f\u5834\u5408\u306e\u5065\u5eb7\u4fdd\u967a\u6599<\/td><td>312,000\u5186<\/td><\/tr><tr><td><strong>\u5dee\u984d<\/strong><\/td><td><strong>282,263<\/strong><strong>\u5186<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4e0a\u8a18\u306e\u4f8b\u306e\u5834\u5408\u3001\u5e74\u9593\u7d0430\u4e07\u5186\u3082\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u300c\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u9ad8\u304f\u3066\u56f0\u3063\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306f\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3066\u5831\u916c\u984d\u3092\u3046\u307e\u304f\u8abf\u6574\u3059\u308b\u3053\u3068\u3067\u3001\u51fa\u8cbb\u3092\u6e1b\u3089\u3059\u306e\u304c\u304a\u3059\u3059\u3081\u306a\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5-2. \u7a4d\u6975\u7684\u306a\u4e8b\u696d\u62e1\u5927\u3092\u72d9\u3044\u305f\u3044<\/h3>\n\n\n\n<p><strong>\u300c\u8cc7\u91d1\u8abf\u9054\u306b\u3088\u3063\u3066\u3001\u4e8b\u696d\u3092\u7a4d\u6975\u7684\u306b\u62e1\u5927\u3055\u305b\u3066\u3044\u304d\u305f\u3044\u300d\u3068\u3044\u3046\u4eba\u306b\u3082\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u305d\u306e\u7406\u7531\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3067\u4e8b\u696d\u62e1\u5927\u306b\u3064\u306a\u304c\u308b\u7406\u7531<\/strong><\/td><\/tr><tr><td>\u30fb\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306e\u878d\u8cc7\u3092\u5229\u7528\u3057\u3084\u3059\u304f\u306a\u308b\u304b\u3089 <br>\n\u30fb\u6cd5\u4eba\u9650\u5b9a\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3067\u304d\u308b\u304b\u3089<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u300c<a href=\"#a2\">2-4. \u8cc7\u91d1\u8abf\u9054\u3057\u3084\u3059\u304f\u306a\u308b<\/a>\u300d\u3067\u304a\u4f1d\u3048\u3057\u307e\u3057\u305f\u304c\u3001\u300c\u6cd5\u4eba\u3067\u306a\u3044\u3068\u878d\u8cc7\u3092\u3057\u306a\u3044\u300d\u3068\u3044\u3046\u91d1\u878d\u6a5f\u95a2\u3082\u3042\u308b\u305f\u3081\u3001\u3084\u306f\u308a\u6cd5\u4eba\u306e\u307b\u3046\u304c\u8cc7\u91d1\u8abf\u9054\u9762\u3067\u306f\u6709\u5229\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u3060\u3051\u3067\u306a\u304f\u3001\u4e8b\u696d\u62e1\u5927\u306b\u5f79\u7acb\u3064IT\u30b5\u30fc\u30d3\u30b9\u3084\u3001\u60c5\u5831\u53ce\u96c6\u306b\u5f79\u7acb\u3064\u5c55\u793a\u4f1a\u306a\u3069\u306e\u4e2d\u306b\u306f\u3001\u6cd5\u4eba\u3067\u306a\u3044\u3068\u7533\u3057\u8fbc\u3081\u306a\u3044\u3068\u3044\u3046\u3082\u306e\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u300c\u4e8b\u696d\u62e1\u5927\u306e\u305f\u3081\u306b\u7a4d\u6975\u7684\u306b\u6d3b\u52d5\u3057\u3066\u3044\u304d\u305f\u3044\u300d\u3068\u8003\u3048\u3066\u3044\u308b\u4eba\u3082\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5-3. \u793e\u4f1a\u7684\u4fe1\u7528\u5ea6\u306e\u9ad8\u3044\u6cd5\u4eba\u3092\u4f5c\u308a\u305f\u3044<\/h3>\n\n\n\n<p><strong>\u300c\u4e8b\u696d\u62e1\u5927\u306e\u305f\u3081\u306b\u793e\u4f1a\u7684\u4fe1\u7528\u5ea6\u3092\u9ad8\u3081\u305f\u3044\u300d\u3068\u3044\u3046\u5834\u5408\u3082\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u3092\u691c\u8a0e\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u7279\u306b\u3001\u6cd5\u4eba\u304c\u76f8\u624b\u306e\u30d3\u30b8\u30cd\u30b9\u306e\u5834\u5408\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u306f\u4fe1\u7528\u3067\u304d\u306a\u3044\u3068\u601d\u308f\u308c\u3066\u6210\u7d04\u3057\u306a\u3044\u30ea\u30b9\u30af\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30d3\u30b8\u30cd\u30b9\u306e\u5834\u3067\u3001\u500b\u4eba\u3068\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u53d6\u5f15\u5148\u306e\u591a\u304f\u304c\u62b1\u304f\u30a4\u30e1\u30fc\u30b8\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7570\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p><strong>\u3010\u53d6\u5f15\u5148\u304c\u62b1\u304f\u30a4\u30e1\u30fc\u30b8\u306e\u9055\u3044\u3011<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u500b\u4eba\u4e8b\u696d\u4e3b<\/td><td>\u300c\u7d99\u7d9a\u3084\u5ec3\u696d\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u4f4e\u3044\u300d\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u304c\u3042\u308b\u305f\u3081\u3001\u300c\u3044\u3064\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u304c\u6b62\u307e\u3063\u3066\u3057\u307e\u3046\u304b\u308f\u304b\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u4e0d\u5b89\u3092\u62b1\u304b\u308c\u3084\u3059\u3044<\/td><\/tr><tr><td>\u6cd5\u4eba<\/td><td>\u8a2d\u7acb\u3084\u7dad\u6301\u3001\u5ec3\u696d\u306a\u3069\u306b\u624b\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u300c\u305d\u3053\u307e\u3067\u3057\u3066\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u305d\u3046\u7c21\u5358\u306b\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3092\u4e2d\u6b62\u3057\u306a\u3044\u3060\u308d\u3046\u300d\u3068\u5b89\u5fc3\u3057\u3066\u3082\u3089\u3048\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u7279\u306b1\u5e74\u4ee5\u4e0a\u306a\u3069\u306e\u9577\u671f\u306b\u308f\u305f\u3063\u3066\u63d0\u4f9b\u3059\u308b\u3088\u3046\u306a\u30b5\u30fc\u30d3\u30b9\u306e\u5834\u5408\u306f\u3001\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u3088\u308a\u3082\u6cd5\u4eba\u306b\u4f9d\u983c\u3057\u305f\u307b\u3046\u304c\u5b89\u5fc3\u3060\u306a\u300d\u3068\u5224\u65ad\u3055\u308c\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><strong>\u305d\u306e\u305f\u3081\u3001\u7279\u306b\u6cd5\u4eba\u5411\u3051\u306e\u4e8b\u696d\u3092\u30e1\u30a4\u30f3\u306b\u884c\u3063\u3066\u3044\u3053\u3046\u3068\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3067\u4fe1\u7528\u5ea6\u3092\u9ad8\u3081\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u306a\u306e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. \u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u5f8c\u306f\u30da\u30fc\u30d1\u30fc\u30ab\u30f3\u30d1\u30cb\u30fc\u3068\u8aa4\u89e3\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u6c17\u3092\u4ed8\u3051\u3088\u3046<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"601\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-16.fw-min-1024x601.png\" alt=\"\" class=\"wp-image-596\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-16.fw-min-1024x601.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-16.fw-min-300x176.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-16.fw-min-768x451.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-16.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u65b9\u304c\u3044\u3044\u4eba\u306e\u6761\u4ef6\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u306e\u3067\u3001\u300c\u81ea\u5206\u306b\u306f\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u304c\u5411\u3044\u3066\u3044\u308b\u300d\u300c\u65e9\u901f\u8a2d\u7acb\u3057\u305f\u3044\u300d\u3068\u611f\u3058\u305f\u4eba\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p><strong>\u3057\u304b\u3057\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u969b\u306b\u306f\u300c\u4e8b\u696d\u6d3b\u52d5\u306e\u5b9f\u614b\u304c\u306a\u3044\u306e\u306b\u3001\u7a0e\u91d1\u9003\u308c\u306e\u305f\u3081\u306b\u8a2d\u7acb\u3057\u305f\u30da\u30fc\u30d1\u30fc\u30ab\u30f3\u30d1\u30cb\u30fc\u306a\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u3068\u3044\u3046\u7591\u3044\u3092\u304b\u3051\u3089\u308c\u306a\u3044\u3088\u3046\u306b\u3001\u6c17\u3092\u4ed8\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u3053\u308c\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/one-person-company#_lh4p2bpbz8gk:~:text=%E3%82%82%E3%81%82%E3%82%8A%E3%81%BE%E3%81%99%E3%80%82-,1%2D3.%20%E3%83%9E%E3%82%A4%E3%82%AF%E3%83%AD%E6%B3%95%E4%BA%BA%E3%81%AF%E5%80%8B%E4%BA%BA%E4%BA%8B%E6%A5%AD%E4%B8%BB%E3%81%A8%E4%BA%8C%E5%88%80%E6%B5%81%E3%81%A7%E6%B4%BB%E5%8B%95%E3%81%99%E3%82%8B%E3%81%93%E3%81%A8%E3%81%8C%E3%81%82%E3%82%8B,-%E5%80%8B%E4%BA%BA%E4%BA%8B%E6%A5%AD%E4%B8%BB%E3%81%8C\">\u300c1-3. \u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u4e8c\u5200\u6d41\u3067\u6d3b\u52d5\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u300d<\/a>&nbsp;\u3067\u7d39\u4ecb\u3057\u305f\u3088\u3046\u306a\u65b9\u6cd5\u3067\u3001\u300c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u300d\u3068\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u300d\u306b\u6240\u5f97\u3092\u5206\u6563\u3055\u305b\u305f\u3068\u304d\u306b\u751f\u3058\u3084\u3059\u3044\u30ea\u30b9\u30af\u3067\u3059\u3002 \u7279\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u7a0e\u91d1\u9003\u308c\u3092\u7591\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u30da\u30fc\u30d1\u30fc\u30ab\u30f3\u30d1\u30cb\u30fc\u3067\u3042\u308b\u3068\u7591\u308f\u308c\u3084\u3059\u3044\u30b1\u30fc\u30b9<\/strong><\/td><\/tr><tr><td>\u30fb\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u304c\u5168\u304f\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408 <br>\n\u30fb\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u884c\u3063\u3066\u3044\u308b\u4e8b\u696d\u304c\u540c\u3058\u3067\u3042\u308b\u5834\u5408<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u307e\u305a\u3001\u300c\u5168\u304f\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u300d\u5834\u5408\u306f\u5f53\u7136\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u4ee5\u5916\u306b\u3082\u3001\u8a2d\u7acb\u3057\u305f\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u304c\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u3082\u540c\u3058\u7a2e\u985e\u306e\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u300d\u306f\u3001\u308f\u3056\u308f\u3056\u5206\u3051\u308b\u610f\u5473\u304c\u7121\u3044\u305f\u3081\u3001\u6240\u5f97\u3092\u5408\u7b97\u3059\u308b\u3088\u3046\u306b\u6307\u6458\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4e8c\u5200\u6d41\u3067\u6d3b\u52d5\u3057\u3088\u3046\u3068\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u884c\u3046\u4e8b\u696d\u5185\u5bb9\u3092\u5fc5\u305a\u5909\u3048\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n\n\n\n<p>\u300c\u3053\u308c\u307e\u3067\u884c\u3063\u3066\u3044\u305f\u4e8b\u696d\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u307e\u307e\u7d99\u7d9a\u3057\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3067\u306f\u5c0f\u898f\u6a21\u306b\u4f55\u304b\u65b0\u3057\u3044\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u304d\u305f\u3044\u300d\u300c\u3067\u3082\u4f55\u3092\u3084\u308c\u3070\u3044\u3044\u306e\u304b\u308f\u304b\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e8b\u696d\u3084\u696d\u7a2e\u3092\u691c\u8a0e\u3057\u3066\u307f\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306b\u304a\u3059\u3059\u3081\u306e\u4e8b\u696d\u3084\u696d\u7a2e\u306e\u4f8b<\/strong><\/td><\/tr><tr><td>\u30fb\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8 <br>\n\u30fb\u30b3\u30fc\u30c1\u30f3\u30b0 <br>\n\u30fb\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0 <br>\n\u30fb\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8 <br>\n\u30fbWEB\u30c7\u30b6\u30a4\u30f3 <br>\n\u30fb\u30d7\u30ed\u30b0\u30e9\u30df\u30f3\u30b0\u3000\u3000\u306a\u3069<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">7. \u30106STEP\u3067\u89e3\u8aac\u3011\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-17.fw-min-1024x683.jpg\" alt=\"\" class=\"wp-image-597\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-17.fw-min-1024x683.jpg 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-17.fw-min-300x200.jpg 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-17.fw-min-768x512.jpg 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-17.fw-min-212x140.jpg 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-17.fw-min-670x446.jpg 670w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-17.fw-min.jpg 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u306e\u969b\u306b\u6ce8\u610f\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u70b9\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u3066\u304d\u307e\u3057\u305f\u306e\u3067\u3001\u8a2d\u7acb\u306b\u5411\u3051\u3066\u3001\u5fc3\u306e\u6e96\u5099\u304c\u3067\u304d\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p><strong>\u305d\u3053\u3067\u6b21\u306f\u3001\u300c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3068\u3044\u3063\u3066\u3082\u3001\u4ed6\u306e\u6cd5\u4eba\u3092\u4f5c\u308b\u5834\u5408\u3068\u624b\u9806\u304c\u7570\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u822c\u7684\u306a\u4f1a\u793e\u8a2d\u7acb\u3068\u540c\u3058\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u8a2d\u7acb\u307e\u3067\u306b\u306f\u4ee5\u4e0b\u306e6\u3064\u306eSTEP\u304c\u3042\u308a\u307e\u3059\u3002\u682a\u5f0f\u4f1a\u793e\u3082\u5408\u540c\u4f1a\u793e\u3082\u5927\u307e\u304b\u306a\u6d41\u308c\u306f\u540c\u3058\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"844\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-18.fw-min-1024x844.png\" alt=\"\" class=\"wp-image-598\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-18.fw-min-1024x844.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-18.fw-min-300x247.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-18.fw-min-768x633.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-18.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>\u4e0a\u8a18\u306e\u3046\u3061\u2460\u3068\u2463\u306f\u3001\u4f1a\u793e\u540d\u3084\u4f4f\u6240\u3092\u6c7a\u3081\u305f\u308a\u3001\u81ea\u5206\u306e\u53e3\u5ea7\u306b\u304a\u91d1\u3092\u632f\u308a\u8fbc\u3093\u3060\u308a\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u81ea\u5206\u3067\u3084\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u4ee5\u5916\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u4e38\u3054\u3068\u5916\u90e8\u306e\u5c02\u9580\u5bb6\u306b\u4ee3\u884c\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u4f1a\u793e\u8a2d\u7acb\u306b\u306f\u591a\u304f\u306e\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u306e\u3067\u3001\u300c\u6642\u9593\u3092\u7bc0\u7d04\u3057\u305f\u3044\u300d\u300c\u6163\u308c\u306a\u3044\u3053\u3068\u306b\u6642\u9593\u3092\u304b\u3051\u305f\u304f\u306a\u3044\u300d\u3068\u3044\u3046\u4eba\u306f\u4ee3\u884c\u3092\u4f9d\u983c\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<strong>\u4f55\u304b\u60a9\u3093\u3060\u3068\u304d\u306b\u3082\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u5931\u6557\u305b\u305a\u306b\u4f1a\u793e\u8a2d\u7acb\u3092\u9042\u884c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u307e\u305a\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u3053\u3068\u3092\u884c\u3046\u306e\u304b\u3001\u6982\u8981\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7-1. \u2460\u4f1a\u793e\u6982\u8981\u3092\u6c7a\u3081\u308b<\/h3>\n\n\n\n<p>\u307e\u305a\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5185\u5bb9\u306e\u6cd5\u4eba\u306b\u3059\u308b\u306e\u304b\u3092\u6c7a\u3081\u3066\u3044\u304d\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9805\u76ee\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u8a2d\u7acb\u624b\u7d9a\u304d\u306e\u6700\u521d\u306b\u6c7a\u3081\u308b\u3079\u304d\u9805\u76ee\u306e\u4f8b<\/strong><\/td><\/tr><tr><td>\u30fb\u4f1a\u793e\u540d\u3092\u4f55\u306b\u3059\u308b\u306e\u304b <br>\n\u30fb\u8cc7\u672c\u91d1\u984d\u3092\u3044\u304f\u3089\u306b\u3059\u308b\u306e\u304b <br>\n\u30fb\u6c7a\u7b97\u306e\u6642\u671f\u3092\u3044\u3064\u306b\u3059\u308b\u306e\u304b <br>\n\u30fb\u4f1a\u793e\u306e\u4f4f\u6240\u3092\u3069\u3053\u306b\u3059\u308b\u306e\u304b <br>\n\u30fb\u3053\u306e\u4f1a\u793e\u3067\u3069\u306e\u3088\u3046\u306a\u4e8b\u696d\u3092\u884c\u3046\u306e\u304b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f1a\u793e\u540d\u3092\u6c7a\u3081\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9\u306f\u3001\u4ed6\u793e\u304c\u5546\u6a19\u767b\u9332\u3057\u3066\u3044\u308b\u540d\u79f0\u3068\u540c\u3058\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3067\u3059\u3002<strong>\u5546\u6a19\u3092\u4fb5\u5bb3\u3059\u308b\u3068\u8a34\u8a1f\u3092\u8d77\u3053\u3055\u308c\u308b\u30ea\u30b9\u30af\u3082\u3042\u308b\u305f\u3081\u3001\u767b\u9332\u6e08\u307f\u306e\u5546\u6a19\u3092\u8abf\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/strong><a href=\"https:\/\/www.j-platpat.inpit.go.jp\/t0100\"><strong>\u300c\u7279\u8a31\u60c5\u5831\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u300d<\/strong><\/a><strong>\u306a\u3069\u3092\u7528\u3044\u3066\u4e8b\u524d\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n\n\n\n<p>\u307e\u305f\u4f1a\u793e\u306e\u4f4f\u6240\u306f\u3001\u6301\u3061\u5bb6\u3067\u3042\u308c\u3070\u81ea\u5b85\u3067\u3082\u69cb\u3044\u307e\u305b\u3093\u304c\u3001\u81ea\u5206\u306e\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306a\u60c5\u5831\u304c\u516c\u958b\u3055\u308c\u3066\u3057\u307e\u3046\u306e\u306f\u907f\u3051\u305f\u3044\u3068\u3044\u3046\u4eba\u3082\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u305d\u3093\u306a\u3068\u304d\u306f\u3001\u30d0\u30fc\u30c1\u30e3\u30eb\u30aa\u30d5\u30a3\u30b9\u3092\u5951\u7d04\u3059\u308b\u306e\u304c\u4fbf\u5229\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u5951\u7d04\u3057\u3066\u304b\u3089\u3067\u306a\u3044\u3068\u7533\u8acb\u306f\u9032\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u3053\u3061\u3089\u3082\u4e8b\u524d\u306b\u5951\u7d04\u3092\u6e08\u307e\u305b\u3066\u304a\u304f\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7-2. \u2461\u6cd5\u4eba\u306e\u5b9f\u5370\u3092\u4f5c\u308b<\/h3>\n\n\n\n<p>\u4f1a\u793e\u540d\u304c\u78ba\u5b9a\u3057\u305f\u3089\u4f1a\u793e\u306e\u5370\u9451\u3082\u4f5c\u6210\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u5f79\u6240\u3078\u7533\u8acb\u3059\u308b\u3068\u304d\u306b\u306f\u4f1a\u793e\u306e\u5370\u9451\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u6c7a\u307e\u308a\u6b21\u7b2c\u767a\u6ce8\u3092\u6e08\u307e\u305b\u3066\u304a\u304f\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n\n\n\n<p>\u5370\u9451\u306e\u6750\u8cea\u306a\u3069\u306b\u3053\u3060\u308f\u3089\u306a\u3051\u308c\u3070\u30013,000\uff5e5,000\u5186\u7a0b\u5ea6\u3067\u4f5c\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u65e9\u3044\u696d\u8005\u3067\u3042\u308c\u30702\uff5e3\u65e5\u3067\u5c4a\u3051\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7-3. \u2462\u5b9a\u6b3e\u306e\u4f5c\u6210\u30fb\u8a8d\u8a3c\u3092\u53d7\u3051\u308b<\/h3>\n\n\n\n<p><strong>\u6b21\u306f\u4f1a\u793e\u306e\u898f\u5247\u3068\u306a\u308b\u300c\u5b9a\u6b3e\u300d\u306e\u4f5c\u6210\u306b\u9032\u307f\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u5b9a\u6b3e\u306f\u3001<a href=\"https:\/\/www.koshonin.gr.jp\/format\">\u65e5\u672c\u516c\u8a3c\u4eba\u9023\u5408\u4f1a\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>&nbsp;\u304b\u3089\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5c02\u7528\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3001\u5fc5\u8981\u4e8b\u9805\u3092\u57cb\u3081\u308b\u3068\u5b8c\u6210\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3010\u5b9a\u6b3e\u306e\u4f8b\u3011<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"697\" height=\"995\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-19.fw-min.png\" alt=\"\" class=\"wp-image-599\" style=\"width:697px;height:995px\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-19.fw-min.png 697w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-19.fw-min-210x300.png 210w\" sizes=\"auto, (max-width: 697px) 100vw, 697px\" \/><\/figure>\n\n\n\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.koshonin.gr.jp\/format\">\u65e5\u672c\u516c\u8a3c\u4eba\u9023\u5408\u4f1a\u300c\u5b9a\u6b3e\u7b49\u8a18\u8f09\u4f8b\u300d<\/a><\/p>\n\n\n\n<p><strong>\u7121\u4e8b\u306b\u5b9a\u6b3e\u306e\u5185\u5bb9\u3092\u6c7a\u3081\u3066\u4f5c\u6210\u3067\u304d\u305f\u3089\u3001\u6b21\u306f\u305d\u306e\u5b9a\u6b3e\u3092\u516c\u8a3c\u5f79\u5834\u3078\u63d0\u51fa\u3057\u3066\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3046\u3001\u300c\u8a8d\u8a3c\u300d\u3068\u3044\u3046\u624b\u7d9a\u304d\u306b\u9032\u307f\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u8a8d\u8a3c\u306b\u3064\u3044\u3066\u306f\u3001\u5408\u540c\u4f1a\u793e\u3067\u306f\u4e0d\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u8a2d\u7acb\u3059\u308b\u306e\u304c\u682a\u5f0f\u4f1a\u793e\u3067\u3042\u308b\u5834\u5408\u306e\u307f\u5b9f\u65bd\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u516c\u8a3c\u5f79\u5834\u306f\u5168\u56fd\u306b\u5b58\u5728\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u81ea\u5206\u306e\u4f1a\u793e\u304b\u3089\u4e00\u756a\u8fd1\u3044\u516c\u8a3c\u5f79\u5834\u3092\u9078\u3093\u3067\u96fb\u8a71\u306a\u3069\u3067\u9023\u7d61\u3092\u3057\u3001\u300c\u66f8\u985e\u3092\u6301\u53c2\u3059\u308b\u306e\u304b\u3001\u90f5\u9001\u3059\u308b\u306e\u304b\u3001\u30c6\u30ec\u30d3\u96fb\u8a71\u3067\u884c\u3046\u306e\u304b\u300d\u306a\u3069\u306e\u6bb5\u53d6\u308a\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u516c\u8a3c\u5f79\u5834\u306e\u5834\u6240\u306f\u3001\u4ee5\u4e0b\u306eWeb\u30b5\u30a4\u30c8\u3067\u8abf\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u8a8d\u8a3c\u624b\u7d9a\u304d\u3092\u884c\u3046\u969b\u306e\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u2192\u3000<a href=\"https:\/\/www.koshonin.gr.jp\/list\">\u65e5\u672c\u516c\u8a3c\u4eba\u9023\u5408\u4f1a\u300c\u516c\u8a3c\u5f79\u5834\u4e00\u89a7\u300d<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7-4. \u2463\u8cc7\u672c\u91d1\u3092\u6255\u3044\u8fbc\u3080<\/h3>\n\n\n\n<p>\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u304c\u7121\u4e8b\u306b\u6e08\u3093\u3060\u3089\u3001\u6b21\u306f\u8cc7\u672c\u91d1\u306e\u6255\u3044\u8fbc\u307f\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3053\u306e\u6642\u70b9\u3067\u306f\u307e\u3060\u4f1a\u793e\u306e\u9280\u884c\u53e3\u5ea7\u306f\u5b58\u5728\u3057\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u767a\u8d77\u4eba\u306e\u500b\u4eba\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u3080\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u624b\u9806\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u8cc7\u672c\u91d1\u3092\u6255\u3044\u8fbc\u3080\u624b\u9806<\/strong><\/td><\/tr><tr><td>\u30fb\u81ea\u5206\u306e\u500b\u4eba\u53e3\u5ea7\u3078\u3001\u81ea\u5206\u306e\u540d\u524d\u3067\u8cc7\u672c\u91d1\u3068\u540c\u984d\u306e\u304a\u91d1\u3092\u632f\u308a\u8fbc\u3080 <br>\n\u30fb\u632f\u308a\u8fbc\u307f\u91d1\u984d\u306a\u3069\u660e\u7d30\u304c\u308f\u304b\u308b\u3082\u306e\uff08\u901a\u5e33\u3084\u30aa\u30f3\u30e9\u30a4\u30f3\u30d0\u30f3\u30af\u306e\u753b\u9762\u30b3\u30d4\u30fc\u306a\u3069\uff09\u3092\u3068\u3063\u3066\u304a\u304f<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3053\u3053\u3067\u884c\u3046\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u300c\u632f\u308a\u8fbc\u3080\u300d\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u53e3\u5ea7\u6b8b\u9ad8\u3092\u8cc7\u672c\u91d1\u3068\u540c\u984d\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u9593\u9055\u3048\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p><strong>\u4f8b\u3048\u3070\u8cc7\u672c\u91d1\u304c500\u4e07\u5186\u306e\u5834\u5408\u306f\u3001\u53e3\u5ea7\u6b8b\u9ad8\u3092500\u4e07\u5186\u306b\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u53e3\u5ea7\u306b500\u4e07\u5186\u3092\u632f\u308a\u8fbc\u3080\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u307e\u305f\u3001\u5f8c\u3067\u767b\u8a18\u7533\u8acb\u3092\u884c\u3046\u969b\u306b\u300c\u8cc7\u672c\u91d1\u3092\u632f\u308a\u8fbc\u3093\u3060\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u3082\u306e\u300d\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u901a\u5e33\u306e\u30b3\u30d4\u30fc\u3084\u30aa\u30f3\u30e9\u30a4\u30f3\u30d0\u30f3\u30af\u306e\u753b\u9762\u3092\u30b3\u30d4\u30fc\u3057\u3066\u304a\u304f\u306a\u3069\u306e\u4f5c\u696d\u3092\u5fd8\u308c\u305a\u306b\u5b9f\u65bd\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7-5. \u2464\u767b\u8a18\u7533\u8acb\u66f8\u4f5c\u6210\u3068\u7533\u8acb\u624b\u7d9a\u304d<\/h3>\n\n\n\n<p>\u6b21\u306f\u3001\u300c\u767b\u8a18\u7533\u8acb\u66f8\u4f5c\u6210\u3068\u7533\u8acb\u624b\u7d9a\u304d\u300d\u306eSTEP\u306b\u9032\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u300c\u767b\u8a18\u300d\u3068\u306f\u3001\u300c\u3053\u306e\u3088\u3046\u306a\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u307e\u3059\u300d\u3068\u3044\u3046\u5185\u5bb9\u3092\u6cd5\u52d9\u5c40\u3068\u3044\u3046\u56fd\u306e\u6a5f\u95a2\u306b\u7533\u8acb\u3057\u3066\u767b\u9332\u3057\u3001\u516c\u958b\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u767b\u8a18\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u767b\u8a18\u624b\u7d9a\u304d\u3067\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e<\/strong><\/td><\/tr><tr><td>\u30fb\u767b\u8a18\u7533\u8acb\u66f8 <br>\n\u30fb\u767b\u9332\u514d\u8a31\u7a0e\u306e\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u4ed8\u3057\u305f\u53f0\u7d19<br>\n\u30fb\u5b9a\u6b3e <br>\n\u30fb\u5370\u9451\uff08\u6539\u5370\uff09\u5c4a\u51fa\u66f8 <br>\n\u30fb\u8cc7\u672c\u91d1\u306e\u6255\u8fbc\u306e\u8a3c\u660e\u66f8 <br>\n\u30fb\u53d6\u7de0\u5f79\u306e\u5c31\u4efb\u627f\u8afe\u66f8<br>\n\u30fb\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3088\u3046\u3068\u3059\u308b\u4eba\uff08\u767a\u8d77\u4eba\uff09\u306e\u6c7a\u5b9a\u66f8<br>\n\u30fb\u672c\u4eba\u78ba\u8a8d\u8a3c\u660e\u66f8 <br>\n\u30fb\u4ee3\u8868\u53d6\u7de0\u5f79<br>\n\u30fb\u76e3\u67fb\u5f79\u306e\u5c31\u4efb\u627f\u8afe\u66f8 <br>\n\u30fb\u53d6\u7de0\u5f79\u306e\u5370\u9451\u8a3c\u660e\u66f8<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5404\u66f8\u985e\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306f\u3001\u6cd5\u52d9\u5c40\u306eWeb\u30b5\u30a4\u30c8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u2192\u3000<a href=\"https:\/\/houmukyoku.moj.go.jp\/homu\/COMMERCE_11-1.html#anchor1-1\">\u6cd5\u52d9\u5c40\u300c\u5546\u696d\u30fb\u6cd5\u4eba\u767b\u8a18\u306e\u7533\u8acb\u66f8\u69d8\u5f0f\u300d<\/a><\/p>\n\n\n\n<p>\u66f8\u985e\u306e\u4f5c\u6210\u304c\u5b8c\u4e86\u3057\u305f\u3089\u7ba1\u8f44\u306e\u6cd5\u52d9\u5c40\u3078\u63d0\u51fa\u3057\u3001\u554f\u984c\u304c\u7121\u3051\u308c\u3070\u5b8c\u4e86\u3068\u306a\u308a\u307e\u3059\u3002 \u63d0\u51fa\u65b9\u6cd5\u306b\u306f\u3001\u300c\u6301\u3061\u8fbc\u307f\u300d\u300c\u90f5\u9001\u300d\u300c\u30aa\u30f3\u30e9\u30a4\u30f3\u300d\u306a\u3069\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5c02\u9580\u77e5\u8b58\u306e\u306a\u3044\u4eba\u304c\u7533\u8acb\u3092\u884c\u3046\u5834\u5408\u306f\u66f8\u985e\u306b\u30df\u30b9\u304c\u3042\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u305f\u3081\u3001\u7a93\u53e3\u3078\u6301\u3061\u8fbc\u3093\u3067\u305d\u306e\u5834\u3067\u6307\u6458\u3057\u3066\u3082\u3089\u3063\u305f\u307b\u3046\u304c\u65e9\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7-6. \u2465\u8a2d\u7acb\u767b\u8a18\u5f8c\u306e\u624b\u7d9a\u304d<\/h3>\n\n\n\n<p>\u3053\u308c\u3067\u4f1a\u793e\u306e\u8a2d\u7acb\u81ea\u4f53\u306f\u5b8c\u4e86\u3057\u307e\u3059\u304c\u3001\u5b9f\u306f\u3053\u306e\u5f8c\u306b\u3082\u3084\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u624b\u7d9a\u304d\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3010\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u767b\u8a18\u5f8c\u306b\u884c\u3046\u624b\u7d9a\u304d\u306e\u5185\u5bb9\u3011<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u63d0\u51fa\u66f8\u985e <br>\n\uff08\u63d0\u51fa\u5148\uff09<\/td><td>\u66f8\u985e\u306e\u3072\u306a\u578b\u3084\u8a18\u8f09\u4f8b\u306e\u30ea\u30f3\u30af<\/td><\/tr><tr><td>\u30fb\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\uff08\u7a0e\u52d9\u7f72\u30fb\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240\u30fb\u5e02\u753a\u6751\u5f79\u5834\uff09 &nbsp; <br>\n<strong>\uff1c\u6982\u8981\uff1e<\/strong> <br>\n\u7a0e\u52d9\u7f72\u7b49\u306b\u5bfe\u3057\u3066\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3053\u3068\u3092\u4f1d\u3048\u308b\u305f\u3081\u306e\u5c4a\u51fa<\/td><td><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_2.htm\">\u56fd\u7a0e\u5e81 \uff3b\u624b\u7d9a\u540d\uff3d\u5185\u56fd\u666e\u901a\u6cd5\u4eba\u7b49\u306e\u8a2d\u7acb\u306e\u5c4a\u51fa<\/a><\/td><\/tr><tr><td>\u30fb\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u7b49\u5c4a\u51fa\uff08\u7a0e\u52d9\u7f72\uff09 &nbsp;<br>\n<strong>\uff1c\u6982\u8981\uff1e<\/strong> <br>\n\u4f1a\u793e\u3068\u3057\u3066\u81ea\u5206\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u305d\u306e\u65e8\u3092\u4f1d\u3048\u308b\u5c4a\u51fa<\/td><td><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_11.htm\">\u56fd\u7a0e\u5e81 \uff3b\u624b\u7d9a\u540d\uff3d\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u306e\u5c4a\u51fa<\/a><\/td><\/tr><tr><td>\u30fb\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u7533\u8acb\uff08\u7a0e\u52d9\u7f72\uff09 <br>\n&nbsp; <strong>\uff1c\u6982\u8981\uff1e<\/strong><br>\n\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u7a0e\u5236\u306e\u512a\u9047\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u7533\u8acb<\/td><td><a href=\"http:\/\/nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_14.htm\">\u56fd\u7a0e\u5e81 \uff3b\u624b\u7d9a\u540d\uff3d\u9752\u8272\u7533\u544a\u66f8\u306e\u627f\u8a8d\u306e\u7533\u8acb<\/a><\/td><\/tr><tr><td>\u30fb\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\uff08\u7a0e\u52d9\u7f72\uff09 &nbsp;<br>\n<strong>\uff1c\u6982\u8981\uff1e<\/strong> <br>\n\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u534a\u5e74\u5206\u307e\u3068\u3081\u3066\u7d0d\u4ed8\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u7533\u8acb<\/td><td><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_14.htm\">\u56fd\u7a0e\u5e81 \uff3b\u624b\u7d9a\u540d\uff3d\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb<\/a><\/td><\/tr><tr><td>\u30fb\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u3000\u65b0\u898f\u9069\u7528\u5c4a\uff08\u5e74\u91d1\u4e8b\u52d9\u6240\uff09 &nbsp; <br>\n<strong>\uff1c\u6982\u8981\uff1e<\/strong> <br>\n\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d<\/td><td><a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/tekiyo\/jigyosho\/20150311.html\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u3000\u65b0\u898f\u9069\u7528\u306e\u624b\u7d9a\u304d<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u8a2d\u7acb\u767b\u8a18\u5f8c\u306b\u3082\u69d8\u3005\u306a\u5f79\u6240\u306b\u5c4a\u51fa\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><strong>\u805e\u304d\u306a\u308c\u306a\u3044\u7528\u8a9e\u306e\u591a\u3044\u66f8\u985e\u3092\u305f\u304f\u3055\u3093\u6271\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u5c02\u9580\u77e5\u8b58\u306e\u306a\u3044\u4eba\u304c\u53d6\u308a\u7d44\u3082\u3046\u3068\u3059\u308b\u3068\u304b\u306a\u308a\u306e\u624b\u9593\u3068\u6642\u9593\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u3067\u3057\u3087\u3046\u3002<\/strong><\/p>\n\n\n\n<p>\u300c\u9762\u5012\u306a\u624b\u7d9a\u304d\u306f\u8a73\u3057\u3044\u4eba\u306b\u4efb\u305b\u305f\u3044\u300d\u300c\u632b\u6298\u3059\u308b\u3053\u3068\u306a\u304f\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u3092\u6210\u529f\u3055\u305b\u305f\u3044\u300d\u3068\u3044\u3046\u4eba\u306b\u304a\u3059\u3059\u3081\u306e\u4f1a\u793e\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u9078\u3073\u65b9\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"#a4\">\u300c9. \u8ce2\u3044\u4f1a\u793e\u8a2d\u7acb\u30b5\u30fc\u30d3\u30b9\u306e\u9078\u3073\u65b93\u3064\u300d<\/a>&nbsp;\u306e\u7ae0\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">8. \u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u7acb\u3061\u4e0a\u3052\u3066\u8d77\u696d\u5bb6\u304c\u5f8c\u6094\u3057\u305f\u3053\u3068<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-20.fw-min-1-1024x683.jpg\" alt=\"\" class=\"wp-image-601\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-20.fw-min-1-1024x683.jpg 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-20.fw-min-1-300x200.jpg 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-20.fw-min-1-768x512.jpg 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-20.fw-min-1-212x140.jpg 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-20.fw-min-1-670x446.jpg 670w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-20.fw-min-1.jpg 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u3044\u30a4\u30e1\u30fc\u30b8\u304c\u6cb8\u3044\u3066\u304d\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u306f\u826f\u3044\u3053\u3068\u3070\u304b\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><strong>\u5b9f\u969b\u306b\u7acb\u3061\u4e0a\u3052\u305f\u4eba\u306e\u4e2d\u306b\u306f\u300c\u3053\u3053\u306f\u601d\u3063\u3066\u3044\u305f\u306e\u3068\u9055\u3063\u305f\u300d\u300c\u3082\u3063\u3068\u3053\u3046\u3057\u3066\u3044\u308c\u3070\u826f\u304b\u3063\u305f\u300d\u3068\u6094\u3084\u3093\u3067\u3044\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u306a\u3044\u306e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3053\u306e\u7ae0\u3067\u306f\u3001\u300c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u7acb\u3061\u4e0a\u3052\u3066\u8d77\u696d\u5bb6\u304c\u5f8c\u6094\u3057\u305f\u3053\u3068\u300d\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u5c06\u6765\u7684\u306b\u767a\u751f\u3057\u5f97\u308b\u8ab2\u984c\u3082\u3001\u4e8b\u524d\u306b\u3069\u3093\u306a\u3082\u306e\u306a\u306e\u304b\u77e5\u3063\u3066\u304a\u3051\u3070\u9069\u5207\u306a\u5bfe\u7b56\u304c\u3068\u308c\u308b\u305f\u3081\u3001\u5931\u6557\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">8-1. \u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u7acb\u3061\u4e0a\u3052\u524d\u3084\u76f4\u5f8c\u306b\u5f8c\u6094\u3057\u305f\u3053\u3068<\/h3>\n\n\n\n<p>\u307e\u305a\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u7acb\u3061\u4e0a\u3052\u524d\u3084\u76f4\u5f8c\u306a\u3069\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u5f8c\u6094\u3057\u305f\u3053\u3068\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5185\u5bb9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u7acb\u3061\u4e0a\u3052\u524d\u3084\u76f4\u5f8c\u306b\u5f8c\u6094\u3057\u305f\u3053\u3068<\/strong><\/td><\/tr><tr><td>\u30fb\u5b9a\u6b3e\u306e\u5185\u5bb9\u3092\u9069\u5f53\u306b\u6c7a\u3081\u3066\u3057\u307e\u3044\u3001\u5f8c\u3067\u4fee\u6b63\u306e\u305f\u3081\u306b3\u4e07\u5186\u3082\u304b\u304b\u3063\u3066\u3057\u307e\u3063\u305f <br> \u30fb\u81ea\u5206\u3060\u3051\u306e\u5224\u65ad\u3067\u5c4a\u51fa\u66f8\u985e\u3092\u4f5c\u6210\u3057\u305f\u3068\u3053\u308d\u3001\u7a0e\u91d1\u306e\u9762\u3067\u640d\u3092\u3057\u3066\u3057\u307e\u3046\u5185\u5bb9\u306b\u5f8c\u304b\u3089\u6c17\u3065\u3044\u305f <br> \u30fb\u8a2d\u7acb\u306e\u7533\u8acb\u4f5c\u696d\u30921\u4eba\u3067\u884c\u3063\u305f\u3068\u3053\u308d\u3001\u975e\u5e38\u306b\u624b\u9593\u304c\u304b\u304b\u308a\u672c\u696d\u306b\u652f\u969c\u304c\u51fa\u3066\u3057\u307e\u3063\u305f <br> \u30fb\u8a2d\u7acb\u8cbb\u7528\u306e\u88dc\u586b\u306b\u4f7f\u3048\u308b\u52a9\u6210\u91d1\u306e\u5b58\u5728\u3092\u77e5\u3089\u305a\u3001\u640d\u3092\u3057\u3066\u3057\u307e\u3063\u305f<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u8a2d\u7acb\u6642\u306b\u4f5c\u6210\u3059\u308b\u66f8\u985e\u3084\u3001\u3084\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306f\u591a\u5c90\u306b\u6e21\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>1\u4eba\u3060\u3051\u3067\u3084\u308d\u3046\u3068\u3059\u308b\u3068\u624b\u304c\u56de\u3089\u306a\u304b\u3063\u305f\u308a\u3001\u77e5\u8b58\u4e0d\u8db3\u3067\u5931\u6557\u3057\u3066\u3057\u307e\u3063\u305f\u308a\u3057\u3066\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u5f8c\u6094\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u304b\u306d\u306a\u3044\u306e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">8-2. \u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u7acb\u3061\u4e0a\u3052\u5f8c\u306b\u5f8c\u6094\u3057\u305f\u3053\u3068<\/h3>\n\n\n\n<p>\u305d\u3057\u3066\u3001\u7acb\u3061\u4e0a\u3052\u5f8c\u306b\u5f8c\u6094\u3057\u305f\u3053\u3068\u3068\u3057\u3066\u3088\u304f\u3042\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5185\u5bb9\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u7acb\u3061\u4e0a\u3052\u5f8c\u306b\u5f8c\u6094\u3057\u305f\u3053\u3068<\/strong><\/td><\/tr><tr><td>\u30fb\u6cd5\u4eba\u306e\u6c7a\u7b97\u306f\u7d4c\u8cbb\u51e6\u7406\u3084\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u304c\u8907\u96d1\u3067\u3001\u60f3\u50cf\u306e10\u500d\u5927\u5909\u3060\u3063\u305f <br>\n\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u304c\u96e3\u3057\u304f\u3066\u81ea\u52061\u4eba\u3067\u306f\u3067\u304d\u306a\u304b\u3063\u305f<br>\n\u30fb\u30d0\u30fc\u30c1\u30e3\u30eb\u30aa\u30d5\u30a3\u30b9\u306e\u5951\u7d04\u6599\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u6cd5\u4eba\u7a0e\u306a\u3069\u306e\u8ca0\u62c5\u304c\u610f\u5916\u3068\u5927\u304d\u304b\u3063\u305f<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6642\u306f\u81ea\u52061\u4eba\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u4eba\u3082\u591a\u3044\u3067\u3059\u304c\u3001\u6cd5\u4eba\u3068\u306a\u308b\u3068\u81ea\u5206\u3060\u3051\u3067\u51e6\u7406\u3092\u3059\u308b\u306e\u306f\u56f0\u96e3\u3067\u3059\u3002 \u7279\u306b\u3001\u7d4c\u7406\u3084\u7a0e\u52d9\u9762\u306a\u3069\u3067\u56f0\u308b\u3053\u3068\u304c\u591a\u304f\u306a\u308b\u3068\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">8-3. \u99c6\u3051\u51fa\u3057\u793e\u9577\u306e\u534a\u6570\u306f\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u4f7f\u3063\u3066\u3044\u308b\uff01<\/h3>\n\n\n\n<p><strong>\u3053\u3053\u307e\u3067\u7d39\u4ecb\u3057\u3066\u304d\u305f\u69d8\u3005\u306a\u5f8c\u6094\u30dd\u30a4\u30f3\u30c8\u306e\u4e2d\u3067\u7279\u306b\u5171\u901a\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u300c\u7121\u7406\u306b\u81ea\u5206\u3067\u3053\u306a\u305d\u3046\u3068\u3057\u305f\u305f\u3081\u306b\u3046\u307e\u304f\u3044\u304b\u306a\u304b\u3063\u305f\u300d\u300c\u5c02\u9580\u5916\u306e\u3053\u3068\u3092\u3084\u308d\u3046\u3068\u3057\u305f\u304b\u3089\u5927\u5909\u306b\u306a\u3063\u305f\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u3053\u3046\u3057\u305f\u5931\u6557\u3092\u62db\u304b\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u9069\u5b9c\u5c02\u9580\u5bb6\u306e\u529b\u3092\u501f\u308a\u308b\u3053\u3068\u304c\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u5b9f\u969b\u306b\u3001\u9996\u76f8\u5b98\u90b8\u306eWeb\u30b5\u30a4\u30c8\u3067\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u300c\u682a\u5f0f\u4f1a\u793e\u306e\u8a2d\u7acb\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u306e\u30a2\u30f3\u30b1\u30fc\u30c8\u300d\u306b\u3088\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u30b0\u30e9\u30d5\u306e\u3088\u3046\u306b\u300c\u7d04\u534a\u6570\u306e\u4eba\u304c\u4f1a\u793e\u8a2d\u7acb\u306e\u624b\u7d9a\u304d\u3092\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3057\u305f\u300d\u3068\u3044\u3046\u3053\u3068\u304c\u308f\u304b\u3063\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"735\" height=\"354\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-21.fw-min.png\" alt=\"\" class=\"wp-image-602\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-21.fw-min.png 735w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-21.fw-min-300x144.png 300w\" sizes=\"auto, (max-width: 735px) 100vw, 735px\" \/><\/figure>\n\n\n\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.kantei.go.jp\/jp\/singi\/keizaisaisei\/hojinsetsuritsu\/dai2\/siryou1-2.pdf\">\u9996\u76f8\u5b98\u90b8\u300c\u682a\u5f0f\u4f1a\u793e\u306e\u8a2d\u7acb\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u306e\u30a2\u30f3\u30b1\u30fc\u30c8\u300d<\/a><\/p>\n\n\n\n<p>\u3055\u3089\u306b\u540c\u3058\u30a2\u30f3\u30b1\u30fc\u30c8\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u58f0\u3082\u5bc4\u305b\u3089\u308c\u3066\u304a\u308a\u3001\u8a2d\u7acb\u624b\u7d9a\u304d\u306b\u7169\u96d1\u3055\u3084\u4e0d\u6e80\u3092\u611f\u3058\u3066\u3044\u308b\u4eba\u304c\u591a\u3044\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u8cea\u554f\u300c\u5275\u696d\u6642\u306b\u516c\u7684\u6a5f\u95a2\u3001\u653f\u5e9c\u306b\u3057\u3066\u307b\u3057\u3044\u652f\u63f4\u3092\u3054\u8a18\u5165\u304f\u3060\u3055\u3044 \u300d\u306b\u5bfe\u3059\u308b\u56de\u7b54\u306e\u4e00\u90e8<\/strong><\/td><\/tr><tr><td>\u30fb\u624b\u7d9a\u304d\u3092\u3082\u3063\u3068\u7c21\u5358\u306b\u3057\u3066\u307b\u3057\u3044\u3002<br>\n\u30fb\u624b\u7d9a\u304d\u306e\u96c6\u7d04\u5316\u3002\u7e26\u5272\u308a\u4e8b\u52d9\u3092\u3084\u3081\u3066\u307b\u3057\u3044\u3002 <br>\n\u30fb\u5168\u3066\u306e\u624b\u7d9a\u304d\u304c\u3001\u30cd\u30c3\u30c8\u306b\u3066\u5b8c\u7d50\u3059\u308b\u3053\u3068\u3002\u5f79\u6240\u306b\u306f\u4e00\u5207\u51fa\u5411\u304f\u5fc5\u8981\u304c\u7121\u3044\u3088\u3046\u306b\u3057\u3066\u307b\u3057\u3044\u3002\u6642\u9593\u3001\u4ea4\u901a\u8cbb\u306e\u7121\u99c4\u3002 <br>\n\u30fb\u7279\u5b9a\u306e\u652f\u63f4\u306f\u4e0d\u8981\u3060\u304c\u3001\u7121\u99c4\u306b\u624b\u7d9a\u304d\u304c\u7169\u96d1\u3002 <br>\n\u30fb\u63d0\u51fa\u66f8\u985e\u306e\u96fb\u5b50\u30d5\u30a9\u30fc\u30e0\u5316\u3002 \u307b\u3093\u306e\u4e00\u90e8\u96fb\u5b50\u30d5\u30a9\u30fc\u30e0\u5316\u3055\u308c\u3066\u3044\u305f\u3082\u306e\u304c\u3042\u3063\u305f\u304c\u3001\u307b\u3068\u3093\u3069\u304c\u30a8\u30af\u30bb\u30eb\u4f5c\u308a\u3063\u3071\u306a\u3057\u304bPDF\u3002 \u3067\u304d\u308c\u3070\u307f\u3093\u306a\u8a18\u5165\u53ef\u80fd\u306aPDF\u306b\u3057\u3066\u6b32\u3057\u3044\u3002 <br>\n\u30fb\u8a2d\u7acb\u306e\u969b\u306e\u5c4a\u51fa\u66f8\u985e\u304c\u591a\u6570\u3042\u308b\u306e\u3067\u3001\u884c\u653f\u3067\u9023\u643a\u3057\u30c7\u30fc\u30bf\u5171\u6709\u3057\u3066\u66f8\u985e\u3092\u6e1b\u3089\u3057\u3066\u6b32\u3057\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.kantei.go.jp\/jp\/singi\/keizaisaisei\/hojinsetsuritsu\/dai2\/siryou1-2.pdf\">\u9996\u76f8\u5b98\u90b8\u300c\u682a\u5f0f\u4f1a\u793e\u306e\u8a2d\u7acb\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u306e\u30a2\u30f3\u30b1\u30fc\u30c8\u300d<\/a><a id=\"_msocom_1\"><\/a><\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u7279\u306b\u66f8\u985e\u306e\u4f5c\u6210\u3084\u63d0\u51fa\u95a2\u4fc2\u3067\u4e0d\u6e80\u3092\u611f\u3058\u305f\u4eba\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<strong>\u534a\u6570\u306e\u4eba\u304c\u4f1a\u793e\u306e\u8a2d\u7acb\u624b\u7d9a\u304d\u3092\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u306e\u306f\u9837\u3051\u308b\u3053\u3068\u3060\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/strong><strong><\/strong><\/p>\n\n\n\n<p><strong>\u3057\u304b\u3082\u30b5\u30fc\u30d3\u30b9\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u306f\u3001\u624b\u9593\u304c\u7701\u3051\u308b\u3060\u3051\u3067\u306a\u304f\u300c\u81ea\u5206\u3067\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3088\u308a\u3082\u5b89\u304f\u306a\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u3059\u3089\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u305d\u3093\u306a\u4f1a\u793e\u8a2d\u7acb\u306e\u4ee3\u884c\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"XVQ3tSaK7L\"><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/company-establishment-agency\">\u526f\u696d\u30fb\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u65b9\u306f\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u300c\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u300d\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u307e\u3068\u3081\u307e\u3057\u305f<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u526f\u696d\u30fb\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u65b9\u306f\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u300c\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u300d\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u307e\u3068\u3081\u307e\u3057\u305f&#8221; &#8212; \u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u8d77\u696d\u30ac\u30a4\u30c9\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/company-establishment-agency\/embed#?secret=hixQYsO3P5#?secret=XVQ3tSaK7L\" data-secret=\"XVQ3tSaK7L\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"a4\">9. \u8ce2\u3044\u4f1a\u793e\u8a2d\u7acb\u30b5\u30fc\u30d3\u30b9\u306e\u9078\u3073\u65b93\u3064<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"685\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-22.fw-min-1024x685.png\" alt=\"\" class=\"wp-image-603\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-22.fw-min-1024x685.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-22.fw-min-300x201.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-22.fw-min-768x514.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/05\/one-person-company-22.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u7acb\u3061\u4e0a\u3052\u306f\u3001\u7121\u7406\u306b\u81ea\u5206\u3067\u9811\u5f35\u308b\u306e\u3067\u306f\u306a\u304f\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3057\u305f\u307b\u3046\u304c\u826f\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u305f\u3068\u601d\u3044\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u5c02\u9580\u5bb6\u3067\u3042\u308c\u3070\u8ab0\u306b\u983c\u3093\u3067\u3082\u540c\u3058\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u8cea\u306e\u9ad8\u3044\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3070\u306a\u3051\u308c\u3070\u3001\u5f8c\u3067\u4fee\u6b63\u304c\u5fc5\u8981\u306b\u306a\u308a\u4e8c\u5ea6\u624b\u9593\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u305d\u3053\u3067\u3053\u306e\u7ae0\u3067\u306f\u3001\u8ce2\u3044\u4f1a\u793e\u8a2d\u7acb\u30b5\u30fc\u30d3\u30b9\u306e\u9078\u3073\u65b9\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u5185\u5bb9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u8ce2\u3044\u4f1a\u793e\u8a2d\u7acb\u30b5\u30fc\u30d3\u30b9\u306e\u9078\u3073\u65b93\u3064<\/strong><\/td><\/tr><tr><td>\u30fb\u6599\u91d1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u900f\u660e\u3067\u306f\u3063\u304d\u308a\u308f\u304b\u308b <br>\n\u30fb\u52a9\u6210\u91d1\u3084\u7bc0\u7a0e\u306a\u3069\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3082\u3089\u3048\u308b <br>\n\u30fb\u8a2d\u7acb\u5f8c\u3082\u7d99\u7d9a\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u3068\u304d\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u6291\u3048\u308b\u3053\u3068\u3067\u3001\u5931\u6557\u306a\u304f\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">9-1. \u6599\u91d1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u900f\u660e\u3067\u306f\u3063\u304d\u308a\u308f\u304b\u308b<\/h3>\n\n\n\n<p><strong>1\u3064\u76ee\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u300c\u6599\u91d1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u900f\u660e\u3067\u306f\u3063\u304d\u308a\u308f\u304b\u308b\u300d\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306a\u3069\u3067\u8abf\u3079\u3066\u51fa\u3066\u304f\u308b\u4f1a\u793e\u8a2d\u7acb\u30b5\u30fc\u30d3\u30b9\u306e\u4e2d\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u6599\u91d1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u4e0d\u900f\u660e\u306a\u30b5\u30fc\u30d3\u30b9\u306e\u4f8b<\/strong><\/td><\/tr><tr><td>\u30fb\u683c\u5b89\u306e\u3088\u3046\u306b\u898b\u3048\u308b\u304c\u3001\u5b9f\u969b\u306f\u5f79\u6240\u3078\u306e\u7533\u8acb\u3057\u304b\u624b\u4f1d\u3063\u3066\u3082\u3089\u3048\u306a\u3044<br>\n\u30fb\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9\u3088\u308a\u5b89\u3044\u3088\u3046\u306b\u8aa4\u8a8d\u3055\u305b\u308b\u66f8\u304d\u65b9\u3092\u3057\u3066\u3044\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f1a\u793e\u8a2d\u7acb\u306f\u3001\u5931\u6557\u3059\u308b\u3068\u5f8c\u3067\u4fee\u6b63\u3059\u308b\u306e\u306b\u3082\u307e\u305f\u304a\u91d1\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u7d50\u5c40\u3044\u304f\u3089\u304b\u304b\u308b\u306e\u304b\u300d\u300c\u3069\u3053\u307e\u3067\u3084\u3063\u3066\u304f\u308c\u308b\u306e\u304b\u300d\u3092\u660e\u78ba\u306bWeb\u30b5\u30a4\u30c8\u306a\u3069\u3067\u516c\u958b\u3057\u3066\u3044\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u3053\u3068\u304c\u5927\u5207\u306a\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">9-2. \u52a9\u6210\u91d1\u3084\u7bc0\u7a0e\u306a\u3069\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3082\u3089\u3048\u308b<\/h3>\n\n\n\n<p><strong>\u300c\u52a9\u6210\u91d1\u3084\u7bc0\u7a0e\u306a\u3069\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3082\u3089\u3048\u308b\u304b\u3069\u3046\u304b\u300d\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u306e\u3082\u5927\u5207\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u3001\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3068\u304d\u306b\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3068\u52a9\u6210\u91d1\u3092\u652f\u7d66\u3057\u3066\u304f\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u3046\u3044\u3063\u305f\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u3066\u304f\u308c\u306a\u3044\u696d\u8005\u306b\u4f9d\u983c\u3057\u3066\u3057\u307e\u3046\u3068\u3001<strong>\u300c\u672c\u5f53\u306a\u3089\u3042\u306e\u304a\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b\u306f\u305a\u3060\u3063\u305f\u306e\u306b\u2026\u300d<\/strong>\u3068\u5f8c\u6094\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u5f8c\u306f\u3001\u524d\u534a\u3067\u3082\u304a\u4f1d\u3048\u3057\u305f\u3088\u3046\u306b\u3001\u81ea\u5206\u306e\u5f79\u54e1\u5831\u916c\u984d\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u3067\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u6291\u3048\u305f\u308a\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u3068\u304d\u306b\u306f\u4f7f\u3048\u306a\u304b\u3063\u305f\u7bc0\u7a0e\u65b9\u6cd5\u3092\u4f7f\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u3067\u3001\u4f59\u8a08\u306a\u652f\u51fa\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u793e\u4f1a\u4fdd\u967a\u3084\u7a0e\u91d1\u306e\u5236\u5ea6\u306f\u975e\u5e38\u306b\u8907\u96d1\u3067\u3042\u308b\u305f\u3081\u3001\u5c02\u9580\u5916\u306e\u4eba\u304c\u81ea\u5206\u3060\u3051\u3067\u6700\u9069\u306a\u65b9\u6cd5\u3092\u3068\u308b\u306e\u306f\u4e0d\u53ef\u80fd\u3060\u3068\u3044\u3063\u3066\u3082\u904e\u8a00\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/strong><\/p>\n\n\n\n<p>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u6642\u306b\u3001\u52a9\u6210\u91d1\u3084\u7bc0\u7a0e\u306a\u3069\u306e\u89b3\u70b9\u304b\u3089\u306e\u9069\u5207\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3082\u884c\u3063\u3066\u304f\u308c\u308b\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u306a\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">9-3. \u8a2d\u7acb\u5f8c\u3082\u7d99\u7d9a\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u308b<\/h3>\n\n\n\n<p><strong>3<\/strong><strong>\u3064\u76ee\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u300c\u8a2d\u7acb\u5f8c\u3082\u7d99\u7d9a\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u308b\u304b\u3069\u3046\u304b\u300d\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u524d\u306e\u9805\u76ee\u3067\u3082\u304a\u4f1d\u3048\u3057\u305f\u3088\u3046\u306b\u3001\u4f1a\u793e\u3092\u6709\u5229\u306b\u904b\u55b6\u3057\u3066\u3044\u304f\u4e0a\u3067\u77e5\u3063\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u56fd\u306e\u5236\u5ea6\u306f\u3001\u975e\u5e38\u306b\u8907\u96d1\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6cd5\u6539\u6b63\u306a\u3069\u304c\u884c\u308f\u308c\u308b\u3068\u7279\u306b\u3001<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u300c\u81ea\u793e\u306b\u3069\u3053\u307e\u3067\u5f71\u97ff\u304c\u3042\u308b\u306e\u304b\u300d <br>\n\u300c\u4f55\u304b\u904b\u55b6\u65b9\u6cd5\u3092\u5909\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u300d <br>\n\u300c\u3069\u3046\u3059\u308b\u306e\u304c\u6700\u9069\u306a\u306e\u304b\u300d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u306a\u3069\u304c\u308f\u304b\u3089\u305a\u3001\u56f0\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p><strong>\u307e\u305f\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u5f8c\u306f\u3001\u7d4c\u7406\u51e6\u7406\u3084\u6c7a\u7b97\u306e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308b\u3068\u3044\u3046\u306e\u3082\u5fd8\u308c\u3066\u306f\u3044\u3051\u306a\u3044\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u5b9f\u969b\u306b\u5f53\u793e\u306e\u5b9f\u65bd\u3057\u305f\u30a2\u30f3\u30b1\u30fc\u30c8\u3067\u306f\u3001\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u305b\u305a\u81ea\u5206\u3060\u3051\u3067\u51e6\u7406\u3057\u3088\u3046\u3068\u3057\u305f\u3053\u3068\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u70b9\u306b\u56f0\u3063\u305f\u3053\u3068\u304c\u3042\u308b\u3001\u3068\u3044\u3046\u56de\u7b54\u304c\u898b\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u30a2\u30f3\u30b1\u30fc\u30c8\u300c\u7a0e\u7406\u58eb\u304c\u3044\u306a\u304f\u3066\u4e0d\u4fbf\u3060\u3068\u601d\u3046\u306e\u306f\u3069\u3093\u306a\u6642\u3067\u3059\u304b\uff1f\u300d\u306b\u5bfe\u3059\u308b\u56de\u7b54\u306e\u4e00\u90e8<\/strong><br>\uff08\u5f53\u30b5\u30a4\u30c8\u3092\u904b\u55b6\u3059\u308b\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u9867\u554f\u5148\u30a2\u30f3\u30b1\u30fc\u30c8\u3088\u308a\uff09<\/td><\/tr><tr><td>\u30fb\u7a0e\u91d1\u306e\u8a08\u7b97\u306a\u3069\u304c\u9762\u5012\uff0820\uff5e24\u6b73\uff0f\u81ea\u55b6\u696d\uff09 <br>\n\u30fb\u4ed5\u8a33\u3084\u7bc0\u7a0e\u65b9\u6cd5\uff0850\uff5e54\u6b73\uff0f\u81ea\u7531\u696d\uff09 <br>\n\u30fb\u7d4c\u7406\u4e0a\u306e\u4ed5\u5206\u3051\uff0850\uff5e54\u6b73\uff0f\u81ea\u55b6\u696d\uff09 <br>\n\u30fb\u3069\u3053\u307e\u3067\u304c\u7d4c\u8cbb\u3067\u307e\u304b\u306a\u3048\u308b\u306e\u304b\uff0850\uff5e54\u6b73\uff0f\u81ea\u7531\u696d\uff09<br>\n\u30fb\u7d4c\u8cbb\u306e\u5206\u985e\u304c\u5206\u304b\u308a\u306b\u304f\u3044\uff0860\uff5e64\u6b73\uff0f\u81ea\u55b6\u696d\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u6cd5\u4eba\u306e\u5834\u5408\u306f\u7279\u306b\u7a0e\u91d1\u306e\u8a08\u7b97\u304c\u304b\u306a\u308a\u8907\u96d1\u306b\u306a\u308b\u305f\u3081\u3001\u5c02\u9580\u77e5\u8b58\u306e\u306a\u3044\u4eba\u304c\u81ea\u5206\u3060\u3051\u3067\u6b63\u3057\u304f\u884c\u3046\u306e\u306f\u7121\u7406\u3060\u3068\u8003\u3048\u308b\u306e\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p><strong>\u4f1a\u793e\u8a2d\u7acb\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u5f8c\u3082\u7d99\u7d9a\u7684\u306b\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u3089\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u306e\u304c\u5fc5\u9808\u3060\u3068\u3044\u3048\u308b\u306e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">10. \u307e\u3068\u3081<\/h2>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u4eba\u306b\u5411\u3051\u3066\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5185\u5bb9\u3092\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/td><\/tr><tr><td>\uff1c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u306e\u30e1\u30ea\u30c3\u30c8\uff1e <br>\n\u30fb\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u308b <br>\n\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u308b <br>\n\u30fb\u53d6\u5f15\u5148\u306e\u4fe1\u983c\u3092\u5f97\u3089\u308c\u4e8b\u696d\u62e1\u5927\u306b\u3064\u306a\u304c\u308b<br>\n\u30fb\u8cc7\u91d1\u8abf\u9054\u3057\u3084\u3059\u304f\u306a\u308b <br>\n\u30fb\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u7bc4\u56f2\u304c\u5e83\u304f\u306a\u308b &nbsp; <br>\n\uff1c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\uff1e <br>\n\u30fb\u8a2d\u7acb\u306b\u8cbb\u7528\u3068\u624b\u9593\u304c\u304b\u304b\u308b <br>\n\u30fb\u7dad\u6301\u306b\u8cbb\u7528\u3068\u624b\u9593\u304c\u304b\u304b\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u65b9\u304c\u3044\u3044\u30b1\u30fc\u30b9<\/strong><\/td><\/tr><tr><td>\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3057\u305f\u3044 <br>\n\u30fb\u7a4d\u6975\u7684\u306a\u4e8b\u696d\u62e1\u5927\u3092\u72d9\u3044\u305f\u3044 <br>\n\u30fb\u793e\u4f1a\u7684\u4fe1\u7528\u5ea6\u306e\u9ad8\u3044\u6cd5\u4eba\u3092\u4f5c\u308a\u305f\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3055\u3089\u306b\u3001\u5b9f\u969b\u306b\u8a2d\u7acb\u3057\u305f\u3044\u3068\u601d\u3063\u305f\u4eba\u306b\u5411\u3051\u3066\u3001\u8ce2\u3044\u4f1a\u793e\u8a2d\u7acb\u30b5\u30fc\u30d3\u30b9\u306e\u9078\u3073\u65b9\u306b\u3064\u3044\u3066\u3082\u304a\u4f1d\u3048\u3057\u3066\u3044\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u3044\u305f\u3053\u3068\u3067\u3001\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u8a2d\u7acb\u3092\u6210\u529f\u3055\u305b\u308b\u30a4\u30e1\u30fc\u30b8\u304c\u6cb8\u3044\u3066\u304d\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u3053\u306e\u8a18\u4e8b\u304c\u3001\u3042\u306a\u305f\u306e\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u8a2d\u7acb\u306e\u304a\u5f79\u306b\u7acb\u3066\u305f\u3088\u3046\u3067\u3057\u305f\u3089\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u300d\u3068\u306f\u300c\u793e\u95771\u4eba\u3067\u7d4c\u55b6\u3059\u308b\u4f1a\u793e\u300d\u306e\u3053\u3068\u3067\u3059\u3002 \u5143\u3005\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u305f\u4eba\u304c\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u76ee\u7684\u3067\u8a2d\u7acb\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3082\u306e\u3067\u3059\u3002 \u3042\u308b\u7a0b\u5ea6\u4e8b\u696d\u304c\u5b89\u5b9a\u3057\u3066\u304d\u305f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u305d\u306e\u307e [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":580,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[23],"class_list":["post-576","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-micro-corporation"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/576","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/comments?post=576"}],"version-history":[{"count":44,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/576\/revisions"}],"predecessor-version":[{"id":6807,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/576\/revisions\/6807"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/media\/580"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/media?parent=576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/categories?post=576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}