{"id":611,"date":"2023-05-31T15:04:12","date_gmt":"2023-05-31T06:04:12","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=611"},"modified":"2025-10-07T16:14:41","modified_gmt":"2025-10-07T07:14:41","slug":"one-person-master","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/one-person-master","title":{"rendered":"\u4e00\u4eba\u89aa\u65b9\u306e\u6cd5\u4eba\u5316\u624b\u5f15\u304d\uff01\u30e1\u30ea\u30c3\u30c8\u3084\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u624b\u7d9a\u304d\u3092\u4e38\u3054\u3068\u89e3\u8aac"},"content":{"rendered":"\r\n<p>\u300c\u4e00\u4eba\u89aa\u65b9\u3068\u3057\u3066\u50cd\u3044\u3066\u304d\u305f\u3051\u308c\u3069\u3001\u305d\u308d\u305d\u308d\u6cd5\u4eba\u5316\u3059\u308b\u3079\u304d\uff1f\u300d<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u4e00\u4eba\u89aa\u65b9\u306f\u6cd5\u4eba\u5316\u3057\u305f\u307b\u3046\u304c\u7bc0\u7a0e\u306b\u306a\u308b\u3063\u3066\u672c\u5f53\u3060\u308d\u3046\u304b\uff1f\u300d<\/p>\r\n\r\n\r\n\r\n<p>\u4e00\u4eba\u89aa\u65b9\u306e\u6cd5\u4eba\u5316\u3068\u306f\u3001<strong>\u4eca\u307e\u3067\u7a4d\u307f\u4e0a\u3052\u3066\u304d\u305f\u5b9f\u7e3e\u3084\u77e5\u8b58\u3001\u305d\u3057\u3066\u9867\u5ba2\u3084\u8cc7\u7523\u3092\u5f15\u304d\u7d99\u3044\u3060\u307e\u307e\u300c\u6cd5\u4eba\u306e\u4f1a\u793e\u300d\u3078\u3068\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u3059\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4eca\u307e\u3067\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u50cd\u3044\u3066\u304d\u305f<strong><mark 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https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-2.fw-min-768x431.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-2.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001<strong>\u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u7bc0\u7a0e\u3084\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8<\/strong>\u3092\u5f97\u3089\u308c\u307e\u3059\u304c\u3001<strong>\u540c\u6642\u306b\u696d\u52d9\u8ca0\u62c5\u304c\u5897\u3048\u308b\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong>\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e00\u4eba\u89aa\u65b9\u306f\u3001\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306e\u4e21\u65b9\u306b\u3064\u3044\u3066\u3057\u3063\u304b\u308a\u3068\u8003\u3048\u305f\u3046\u3048\u3067\u3001\u6cd5\u4eba\u5316\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u8003\u3048\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002 <br \/>\u307e\u305f\u3001\u6cd5\u4eba\u5316\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u898b\u8aa4\u3089\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u4ee5\u4e0b\u306e\u6cd5\u4eba\u5316\u3059\u3079\u304d\u9069\u5207\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3064\u3044\u3066\u3082\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"430\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-3.fw-min-1024x430.png\" alt=\"\" class=\"wp-image-801\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-3.fw-min-1024x430.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-3.fw-min-300x126.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-3.fw-min-768x323.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-3.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3092\u3057\u3066\u3044\u305f\u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u308b\u3079\u304d\u304b\u8003\u3048\u308b\u305f\u3081\u306b\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u6761\u4ef6\u3092\u3001\u73fe\u5728\u306e\u4e8b\u696d\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u305f\u4e0a\u3067\u8003\u3048\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3059\u3002 <br \/>\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6cd5\u4eba\u5316\u3092\u8003\u3048\u306f\u3058\u3081\u3066\u4f55\u304b\u3089\u884c\u52d5\u3059\u308b\u3079\u304d\u304b\u5206\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u65b9\u5411\u3051\u306b\u3001\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td class=\"has-text-align-left\" data-align=\"left\"><strong>\u3010\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068\u3011<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u4e00\u4eba\u89aa\u65b9\u306e\u6cd5\u4eba\u5316\u306e\u6982\u8981 <br \/>\u30fb\u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u306e\u30e1\u30ea\u30c3\u30c86\u3064<br \/>\u30fb\u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u306e\u30c7\u30e1\u30ea\u30c3\u30c85\u3064<br \/>\u30fb\u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3059\u3079\u304d\u30bf\u30a4\u30df\u30f3\u30b04\u3064 <br \/>\u30fb\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3067\u6cd5\u4eba\u5316\u3059\u308b\u3068\u304d\u306b\u77e5\u8b58<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u4e00\u4eba\u89aa\u65b9\u306e\u6cd5\u4eba\u5316\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u958b\u696d\u3088\u308a\u3082\u8907\u96d1\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<br \/>\u305d\u306e\u305f\u3081<mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u3001<strong>\u81ea\u529b\u3067\u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u3068\u3001\u5c02\u9580\u5bb6\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3082\u3089\u3046\u5834\u5408\u306e\u3044\u305a\u308c\u306b\u305b\u3088\u3001\u6700\u4f4e\u9650\u306e\u77e5\u8b58\u3092\u8eab\u306b\u3064\u3051\u3066\u30ea\u30b9\u30af\u56de<\/strong><\/mark><strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u907f<\/mark><\/strong>\u3057\u3066\u304a\u304f\u3079\u304d\u3067\u3059\u3002 <br \/>\u305c\u3072\u3001\u3053\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3001\u4e00\u4eba\u89aa\u65b9\u3068\u3057\u3066\u306e\u65b0\u305f\u306a\u4e00\u6b69\u3092\u8e0f\u307f\u51fa\u3059\u305f\u3081\u306e\u6cd5\u4eba\u5316\u306b\u3064\u3044\u3066\u3001\u3057\u3063\u304b\u308a\u3068\u8003\u3048\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">1. \u4e00\u4eba\u89aa\u65b9\u306e\u6cd5\u4eba\u5316\u3068\u306f<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"593\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-4.fw-min-1024x593.png\" alt=\"\" class=\"wp-image-812\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-4.fw-min-1024x593.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-4.fw-min-300x174.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-4.fw-min-768x445.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-4.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4e00\u4eba\u89aa\u65b9\u306e\u6cd5\u4eba\u5316\uff08\u6cd5\u4eba\u6210\u308a\uff09\u3068\u306f\u3001<strong>\u500b\u4eba\u3068\u3057\u3066\u306e\u4e8b\u696d\u3092\u5ec3\u6b62\u3057\u3066\u3001\u6cd5\u4eba\u3068\u3057\u3066\u65b0\u305f\u306b\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b<\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5efa\u8a2d\u696d\u3084\u6797\u696d\u306a\u3069\u3067\u3001\u5f93\u696d\u54e1\u3092\u96c7\u308f\u305a\u306b\u81ea\u5206\u81ea\u8eab\u3084\u5bb6\u65cf\u306e\u307f\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u304d\u305f\u4e00\u4eba\u89aa\u65b9\u304c\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u6cd5\u4eba\u5316\u3059\u308b\u30b1\u30fc\u30b9\u306f\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3082\u3061\u308d\u3093\u3001\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3044\u3063\u3066\u3082\u3001\u307e\u305f\u30bc\u30ed\u304b\u3089\u65b0\u305f\u306a\u4e8b\u696d\u3092\u7acb\u3061\u4e0a\u3052\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br 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\/>\u3082\u3061\u308d\u3093\u3001\u3059\u3079\u3066\u306e\u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u3079\u304d\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\u3042\u306a\u305f\u304c\u300c\u672c\u5f53\u306b\u6cd5\u4eba\u5316\u3059\u308b\u3079\u304d\u306a\u306e\u304b\u300d\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u3001\u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u3079\u304d\u7406\u7531\u3084\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">2. \u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u306e\u30e1\u30ea\u30c3\u30c86\u3064<\/h2>\r\n\r\n\r\n\r\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\/06\/one-person-master-5.fw-min-1024x685.png\" alt=\"\" class=\"wp-image-814\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-5.fw-min-1024x685.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-5.fw-min-300x201.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-5.fw-min-768x514.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-5.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6700\u521d\u306b\u3001\u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u5f97\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u308b\u3068\u5f97\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4e3b\u306b\u4e0a\u8a18\u306e6\u3064\u3067\u3059\u3002 <br \/>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u50cd\u3044\u3066\u3044\u308b\u73fe\u5728\u3068\u6bd4\u8f03\u3057\u3066\u3001\u3069\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u306e\u304b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-1. \u7a0e\u91d1\u306e\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308b<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"458\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-6.fw-min-1024x458.png\" alt=\"\" class=\"wp-image-815\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-6.fw-min-1024x458.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-6.fw-min-300x134.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-6.fw-min-768x344.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-6.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u308b\u3068\u5f97\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u306e\u4e2d\u3067\u3082\u91cd\u8981\u306a\u306e\u304c\u3001<strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u7a0e\u91d1\u306e\u8ca0\u62c5\u304c\u73fe\u5728\u3088\u308a\u3082\u8efd\u304f\u3067\u304d\u308b<\/mark><\/strong>\u3053\u3068\u3067\u3059\u3002 \u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6240\u5f97\u7a0e\u3068\u3001\u6cd5\u4eba\u306e\u6cd5\u4eba\u7a0e\u3067\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u7a0e\u7387\u304c\u5927\u304d\u304f\u9055\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"656\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-7.fw-min-1024x656.png\" alt=\"\" class=\"wp-image-817\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-7.fw-min-1024x656.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-7.fw-min-300x192.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-7.fw-min-768x492.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-7.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/strong><\/td>\r\n<td><strong>\u7a0e\u7387<\/strong><\/td>\r\n<td><strong>\u63a7\u9664\u984d<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>1,000<\/strong><strong>\u5186\u304b\u30891,949,000\u5186\u307e\u3067<\/strong><\/td>\r\n<td>5%<\/td>\r\n<td>0\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>1,950,000<\/strong><strong>\u5186\u304b\u30893,299,000\u5186\u307e\u3067<\/strong><\/td>\r\n<td>10%<\/td>\r\n<td>97,500\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>3,300,000<\/strong><strong>\u5186\u304b\u30896,949,000\u5186\u307e\u3067<\/strong><\/td>\r\n<td>20%<\/td>\r\n<td>427,500\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>6,950,000<\/strong><strong>\u5186\u304b\u30898,999,000\u5186\u307e\u3067<\/strong><\/td>\r\n<td>23%<\/td>\r\n<td>636,000\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>9,000,000<\/strong><strong>\u5186\u304b\u308917,999,000\u5186\u307e\u3067<\/strong><\/td>\r\n<td>33%<\/td>\r\n<td>1,536,000\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>18,000,000<\/strong><strong>\u5186\u304b\u308939,999,000\u5186\u307e\u3067<\/strong><\/td>\r\n<td>40%<\/td>\r\n<td>2,796,000\u5186<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>40,000,000<\/strong><strong>\u5186\u4ee5\u4e0a<\/strong><\/td>\r\n<td>45%<\/td>\r\n<td>4,796,000\u5186<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<figcaption class=\"wp-element-caption\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\">\u56fd\u7a0e\u5e81\uff5c\u6240\u5f97\u7a0e\u306e\u7a0e\u7387<\/a>\u3092\u5143\u306b\u30b0\u30e9\u30d5\u3068\u8868\u3092\u4f5c\u6210<\/figcaption>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"719\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-8.fw-min-1024x719.png\" alt=\"\" class=\"wp-image-819\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-8.fw-min-1024x719.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-8.fw-min-300x211.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-8.fw-min-768x539.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-8.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u533a\u5206<\/strong><\/td>\r\n<td><strong>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/strong><\/td>\r\n<td><strong>\u7a0e\u7387<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td rowspan=\"2\"><strong>\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306a\u3069<\/strong> <strong>\u203b<\/strong><strong>\u666e\u901a\u6cd5\u4eba\u306e\u5834\u5408<\/strong><\/td>\r\n<td><strong>\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/strong><\/td>\r\n<td>15%<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u5e74800\u4e07\u5186\u8d8a\u306e\u90e8\u5206<\/strong><\/td>\r\n<td>23.20%<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<figcaption class=\"wp-element-caption\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\">\u56fd\u7a0e\u5e81\uff5c\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387<\/a>\u3092\u5143\u306b\u30b0\u30e9\u30d5\u3068\u8868\u3092\u4f5c\u6210<\/figcaption>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u3088\u3046\u306a\u8868\u3092\u898b\u3066\u3082\u3001\u306a\u304b\u306a\u304b\u7a0e\u7387\u306e\u9055\u3044\u306f\u5206\u304b\u308a\u306b\u304f\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002 \u305d\u3053\u3067\u4e0a\u8a18\u306e\u8868\u3092\u53c2\u8003\u306b\u3001\u7d4c\u8cbb\u3084\u63a7\u9664\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u304c1,500\u4e07\u5186\u306e\u5834\u5408\u306e\u7a0e\u91d1\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<pre class=\"wp-block-preformatted\">\u3010\u524d\u63d0\u6761\u4ef6\u3011\r\n\u30fb\u7d4c\u8cbb\u3084\u63a7\u9664\u7b49\u3092\u3059\u3079\u3066\u5dee\u3057\u5f15\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u304c1,500\u4e07\u5186\r\n\u30fb\u6cd5\u4eba\u306e\u5834\u5408\u306e\u8cc7\u672c\u91d1\u306f1\u5104\u5186\u4ee5\u4e0b\r\n\u203b\u4e0a\u8a18\u306e\u6761\u4ef6\u304c\u9664\u5916\u3055\u308c\u308b\u7279\u4f8b\u4e8b\u696d\u8005\u306f\u8a72\u5f53\u3057\u306a\u3044<\/pre>\r\n\r\n\r\n\r\n<p>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u306f\u3001\u6240\u5f97\u304c\u591a\u304f\u306a\u308b\u306b\u3064\u308c\u3066\u6bb5\u968e\u7684\u306b\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308b\u305f\u3081\u3001\u8a08\u7b97\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30a4\u30e1\u30fc\u30b8\u3067\u304a\u3053\u306a\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"659\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-9.fw-min-1024x659.png\" alt=\"\" class=\"wp-image-823\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-9.fw-min-1024x659.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-9.fw-min-300x193.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-9.fw-min-768x494.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-9.fw-min.png 1091w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u8ab2\u7a0e\u6240\u5f97\u304c\u591a\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u307b\u3069\u3001\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u7a0e\u91d1\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b<\/mark><\/strong>\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u5efa\u8a2d\u696d\u3084\u6797\u696d\u3067\u4e00\u4eba\u89aa\u65b9\u3068\u3057\u3066\u50cd\u3044\u3066\u3044\u308b\u304b\u305f\u306e\u306a\u304b\u306b\u306f\u3001\u5e74\u9593\u306e\u58f2\u308a\u4e0a\u3052\u304c\u6570\u5343\u4e07\u5186\u306b\u9054\u3057\u3066\u3044\u308b\u4eba\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\u8ab2\u7a0e\u6240\u5f97\u304c\u591a\u3044\u4e8b\u696d\u4e3b\u307b\u3069\u3001\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u5927\u304d\u306a\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u3092\u53d7\u3051\u53d6\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-2. \u7d4c\u8cbb\u306b\u3067\u304d\u308b\u7bc4\u56f2\u304c\u5e83\u304c\u308b<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"380\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-10.fw-min-1024x380.png\" alt=\"\" class=\"wp-image-825\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-10.fw-min-1024x380.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-10.fw-min-300x111.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-10.fw-min-768x285.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-10.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4e8b\u696d\u3092\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u4e00\u4eba\u89aa\u65b9\u3092\u3057\u3066\u3044\u308b\u3068\u304d\u3088\u308a\u3082<strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u7bc4\u56f2\u304c\u5e83\u304c\u308a\u307e\u3059\u3002<\/mark><\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001<strong>\u300c\u4ed5\u4e8b\u3068\u3057\u3066\u4f7f\u3063\u305f\u304a\u91d1\u300d\u3068\u300c\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u3067\u4f7f\u3063\u305f\u304a\u91d1\u300d\u306e\u5224\u65ad\u304c\u96e3\u3057\u304f\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044<\/strong>\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002 <br \/>\u3057\u304b\u3057\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u3001<strong>\u539f\u5247\u3068\u3057\u3066\u5168\u3066\u4e8b\u696d\u6d3b\u52d5\u306e\u305f\u3081\u3060\u3068\u5224\u65ad\u3055\u308c\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b<\/strong>\u306e\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u3092\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<pre class=\"wp-block-preformatted\">\u30fb\u81ea\u5b85\u3092\u793e\u5b85\u306b\r\n\u30fb\u8eca\u3092\u793e\u7528\u8eca\u306b\r\n\u30fb\u751f\u547d\u4fdd\u967a\u3084\u9000\u8077\u91d1\u3092\u7d4c\u8cbb\u306b\r\n\u30fb\u4e8b\u696d\u4e3b\u3084\u5bb6\u65cf\u3078\u306e\u7d66\u6599\u3092\u5f79\u54e1\u5831\u916c\u306b\r\n\u30fb\u4e8b\u696d\u4e3b\u3084\u5bb6\u65cf\u3078\u306e\u30dc\u30fc\u30ca\u30b9\u3092\u5f79\u54e1\u8cde\u4e0e\u306b\u3000\u306a\u3069\r\n<\/pre>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u305f\u3068\u3048\u81ea\u5b85\u3067\u4ed5\u4e8b\u3092\u3057\u3066\u3044\u3066\u3082\u300c\u4ed5\u4e8b\u3068\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306e\u5272\u5408\u300d\u304c\u691c\u8a0e\u6750\u6599\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u7d4c\u8cbb\u306b\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u793e\u5b85\u306e\u5834\u5408\u3001\u4f1a\u793e\u304c\u652f\u6255\u3046\u8cc3\u6599\u3068\u3001\u5f79\u54e1\u3084\u5f93\u696d\u54e1\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u8cc3\u6599\u306e\u5dee\u984d\u304c\u7d4c\u8cbb\u3068\u306a\u308b\u305f\u3081\u3001\u7d4c\u8cbb\u5316\u304c\u5bb9\u6613\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\u306a\u304a\u3001\u793e\u5b85\u3092\u7121\u511f\u3084\u4f4e\u3044\u5bb6\u8cc3\u3067\u8cb8\u3057\u3066\u3057\u307e\u3046\u3068\u5f79\u54e1\u3084\u5f93\u696d\u54e1\u304c\u73fe\u7269\u7d66\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-3. \u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3067\u304d\u308b<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"458\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-11.fw-min-1024x458.png\" alt=\"\" class=\"wp-image-830\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-11.fw-min-1024x458.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-11.fw-min-300x134.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-11.fw-min-768x344.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-11.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3001\u5065\u5eb7\u4fdd\u967a\u3084\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306a\u3069\u306e<strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u793e\u4f1a\u4fdd\u967a\u3078\u52a0\u5165\u3067\u304d\u307e\u3059\u3002<\/mark><\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u793e\u4f1a\u4fdd\u967a\u3068\u306f\u3001\u4e0b\u8a18\u306e5\u3064\u306e\u4fdd\u967a\u3092\u307e\u3068\u3081\u305f\u7dcf\u79f0\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<pre class=\"wp-block-preformatted\">\u30fb\u5065\u5eb7\u4fdd\u967a<br \/>\u30fb\u4ecb\u8b77\u4fdd\u967a<br \/>\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a<br \/>\u30fb\u52b4\u707d\u4fdd\u967a<\/pre>\r\n\r\n\r\n\r\n<p>\u5e74\u53ce\u3084\u5bb6\u65cf\u69cb\u6210\u306a\u3069\u306b\u3088\u3063\u3066\u306f\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3084\u56fd\u6c11\u5e74\u91d1\u3088\u308a\u3082\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u65b9\u304c\u4fdd\u967a\u6599\u3092\u6291\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u306f\u3054\u5b58\u3058\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e00\u4eba\u89aa\u65b9\u3068\u3057\u3066\u4e8b\u696d\u3092\u3057\u3066\u304d\u305f\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u4eca\u307e\u3067\u3042\u306a\u305f\u81ea\u8eab\u3068\u3054\u5bb6\u65cf\u306e\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u30fb\u56fd\u6c11\u5e74\u91d1\u3092\u652f\u6255\u3063\u3066\u304d\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u3042\u306a\u305f\u3060\u3051\u3067\u306f\u306a\u304f\u3054\u5bb6\u65cf\u3092\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306b\u3044\u308c\u3089\u308c\u307e\u3059\u3002 <br \/>\u307e\u305f\u3001\u4eca\u5f8c\u4e8b\u696d\u3092\u62e1\u5927\u3057\u3066\u793e\u54e1\u304c\u5897\u3048\u305f\u5834\u5408\u3082\u3001\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3067\u304d\u308b\u3068\u3044\u3046\u793e\u54e1\u306e\u5b89\u5fc3\u6750\u6599\u306b\u3082\u306a\u308b\u306e\u3067\u3059\u3002<br \/><br \/>\u306a\u304a\u3001\u901a\u5e38\u5f79\u54e1\u306f\u52b4\u707d\u4fdd\u967a\u306b\u52a0\u5165\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u5efa\u8a2d\u696d\u3084\u904b\u9001\u4e8b\u696d\u306a\u3069\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u65b9\u306f\u7279\u5225\u52a0\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-4. \u4e07\u304c\u4e00\u5012\u7523\u3057\u3066\u3082\u51fa\u8cc7\u984d\u3092\u8fd4\u6e08\u3059\u308b\u3060\u3051\u3067\u6e08\u3080<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"458\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-12.fw-min-1024x458.png\" alt=\"\" class=\"wp-image-837\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-12.fw-min-1024x458.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-12.fw-min-300x134.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-12.fw-min-768x344.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-12.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3001<mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\"><strong>\u4f1a\u793e\u304c\u4e07\u304c\u4e00\u5012\u7523\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u4e8b\u696d\u4e3b\u304c\u8fd4\u6e08\u3059\u308b\u91d1\u984d\u306f\u51fa\u8cc7\u984d\u306e\u307f\u3067\u6e08\u307f\u307e\u3059\u3002<\/strong> <\/mark><br \/>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u8ce0\u511f\u8cac\u4efb\u304c\u7121\u9650\u3060\u3063\u305f\u3053\u3068\u306b\u5bfe\u3057\u3066\u3001\u6cd5\u4eba\u5316\u3059\u308b\u3068\u8ce0\u511f\u8cac\u4efb\u306e\u91d1\u984d\u306b\u5bfe\u3057\u3066\u5236\u9650\u304c\u767a\u751f\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"988\" height=\"625\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/kojinhoujinhasantousan-2.fw-min-1.png\" alt=\"\" class=\"wp-image-5756\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/kojinhoujinhasantousan-2.fw-min-1.png 988w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/kojinhoujinhasantousan-2.fw-min-1-300x190.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/05\/kojinhoujinhasantousan-2.fw-min-1-768x486.png 768w\" sizes=\"auto, (max-width: 988px) 100vw, 988px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u305f\u3068\u3048\u3070\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u591a\u984d\u306e\u8ca0\u50b5\u3092\u80cc\u8ca0\u3063\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u640d\u5bb3\u8ce0\u511f\u3092\u8acb\u6c42\u3055\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u4e8b\u696d\u4e3b\u3072\u3068\u308a\u3067\u5168\u984d\u3092\u8fd4\u6e08\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u8fd4\u6e08\u984d\u306f\u7121\u5236\u9650\u306a\u306e\u3067\u3001\u81ea\u5206\u306e\u8ca1\u7523\u3092\u3059\u3079\u3066\u624b\u653e\u3055\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u3057\u304b\u3057\u6cd5\u4eba\u304c\u5012\u7523\u3057\u305f\u5834\u5408\u3001\u4e8b\u696d\u4e3b\u306e\u8ca1\u7523\u3067\u7121\u5236\u9650\u306b\u8fd4\u6e08\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/mark><\/strong><br \/><strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u3042\u304f\u307e\u3067\u3082\u3001\u51fa\u8cc7\u3057\u305f\u984d\u3092\u8fd4\u6e08\u3059\u308b\u3060\u3051\u3067\u3059\u3080\u306e\u3067\u3059\u3002<\/mark><\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u4e8b\u696d\u3092\u7d9a\u3051\u3066\u3044\u304f\u3046\u3048\u3067\u3001\u5c11\u3057\u3067\u3082\u4e8b\u696d\u4e3b\u304c\u80cc\u8ca0\u3046\u8ca0\u62c5\u3084\u30ea\u30b9\u30af\u3092\u6291\u3048\u308b\u305f\u3081\u306e\u5bfe\u7b56\u306f\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<strong>\u3068\u304f\u306b\u3001\u9ad8\u984d\u4e8b\u6848\u3092\u53d6\u308a\u6271\u3063\u3066\u8cac\u4efb\u3092\u80cc\u8ca0\u3046\u5fc5\u8981\u304c\u3042\u308b\u4e00\u4eba\u89aa\u65b9\u306f\u3001\u4e07\u304c\u4e00\u306e\u5834\u5408\u306b\u81ea\u5206\u306e\u8eab\u3092\u5b88\u308c\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-5. \u7e41\u5fd9\u671f\u3092\u907f\u3051\u3066\u6c7a\u7b97\u671f\u3092\u6c7a\u3081\u3089\u308c\u308b<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"458\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-14.fw-min-1024x458.png\" alt=\"\" class=\"wp-image-841\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-14.fw-min-1024x458.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-14.fw-min-300x134.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-14.fw-min-768x344.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-14.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3001<strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u5de5\u4e8b\u304c\u96c6\u4e2d\u3059\u308b\u7e41\u5fd9\u671f\u3092\u907f\u3051\u3066\u6c7a\u7b97\u671f\u3092\u6c7a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/mark><\/strong><br \/>\u7e41\u5fd9\u671f\u3067\u3042\u308b\u5e74\u5ea6\u672b\u304c\u7d42\u308f\u3063\u3066\u304b\u3089\u3001\u843d\u3061\u7740\u3044\u3066\u6c7a\u7b97\u6e96\u5099\u3092\u306f\u3058\u3081\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<br \/>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u30012\u6708\u4e2d\u65ec\u304b\u30893\u6708\u4e2d\u65ec\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<br \/><strong>\u78ba\u5b9a\u7533\u544a\u306e\u6642\u671f\u306f\u5909\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/strong>\u305f\u3081\u3001\u305f\u3068\u3048\u4ed5\u4e8b\u304c\u7acb\u3066\u8fbc\u3093\u3067\u3044\u3066\u3082\u81ea\u5206\u3067\u66f8\u985e\u3092\u4f5c\u6210\u3057\u3066\u624b\u7d9a\u304d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"452\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-15.fw-min-1024x452.png\" alt=\"\" class=\"wp-image-842\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-15.fw-min-1024x452.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-15.fw-min-300x132.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-15.fw-min-768x339.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-15.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3068\u304f\u306b\u5efa\u8a2d\u696d\u754c\u3067\u306f\u3001\u6c7a\u7b97\u306e\u524d\u306b\u5de5\u4e8b\u3092\u7d42\u308f\u3089\u305b\u3088\u3046\u3068\u30012\u6708\u304b\u30893\u6708\u3082\u3057\u304f\u306f9\u6708\u672b\u307e\u3067\u306b\u5de5\u4e8b\u304c\u96c6\u4e2d\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3088\u306d\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6bce\u65e5\u73fe\u5834\u306b\u5165\u3063\u3066\u4ed5\u4e8b\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u306b\u3001\u5e30\u5b85\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u3082\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u5927\u5909\u306a\u601d\u3044\u3092\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u4eba\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 <br \/>\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u4e8b\u696d\u8005\u304c\u81ea\u7531\u306b\u6c7a\u7b97\u671f\u3092\u6c7a\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u3001<strong>\u4e00\u4eba\u89aa\u65b9\u3068\u3057\u3066\u306e\u7e41\u5fd9\u671f\u3092\u56de\u907f\u3057\u305f\u3046\u3048\u3067\u6c7a\u7b97\u671f\u3092\u6c7a\u3081\u3089\u308c\u308b<\/strong>\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">2-6. \u793e\u4f1a\u7684\u306a\u4fe1\u7528\u5ea6\u304c\u5897\u3059<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"458\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-16.fw-min-1024x458.png\" alt=\"\" class=\"wp-image-843\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-16.fw-min-1024x458.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-16.fw-min-300x134.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-16.fw-min-768x344.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-16.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4e8b\u696d\u3092\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u3001<strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u300c\u4f1a\u793e\u300d\u3068\u3057\u3066\u306e\u793e\u4f1a\u7684\u306a\u4fe1\u7528\u5ea6\u304c\u5897\u3059<\/mark><\/strong>\u306e\u3082\u30e1\u30ea\u30c3\u30c8\u306e\u3072\u3068\u3064\u3067\u3059\u3002<br \/>\u793e\u4f1a\u7684\u306a\u4fe1\u7528\u5ea6\u304c\u5897\u3059\u3053\u3068\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u793e\u4f1a\u7684\u306a\u4fe1\u7528\u5ea6\u304c\u5897\u3059\u3053\u3068\u3067\u671f\u5f85\u3067\u304d\u308b\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb\u9280\u884c\u304b\u3089\u8cc7\u91d1\u8abf\u9054\u3057\u3084\u3059\u304f\u306a\u308b <br \/>\u30fb\u53d7\u6ce8\u3067\u304d\u308b\u4ed5\u4e8b\u306e\u5e45\u304c\u5e83\u304c\u308b <br \/>\u30fb\u30bc\u30cd\u30b3\u30f3\u306a\u3069\u5927\u624b\u4f01\u696d\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u4ed5\u4e8b\u3092\u53d7\u6ce8\u3067\u304d\u308b <br \/>\u30fb\u6c42\u4eba\u3067\u76ee\u306b\u7559\u307e\u308a\u3084\u3059\u304f\u306a\u308b\u3000\u306a\u3069<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3082\u3061\u308d\u3093\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u308b\u4e00\u4eba\u89aa\u65b9\u3082\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u304b\u3089\u306e\u4fe1\u7528\u3092\u5927\u5207\u306b\u3057\u3066\u304d\u3066\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u3002<br \/><strong>\u3057\u304b\u3057\u4e00\u822c\u7684\u306b\u307f\u308b\u3068\u3001\u6cd5\u4eba\u5316\u3057\u3066\u300c\u3007\u3007\u4f1a\u793e\u300d\u3068\u3044\u3046\u80a9\u66f8\u304d\u306b\u5909\u308f\u308b\u3060\u3051\u3067\u3001\u4fe1\u7528\u5ea6\u304c\u4e0a\u304c\u308b\u306e\u3082\u4e8b\u5b9f\u306a\u306e\u3067\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u4e8b\u696d\u62e1\u5927\u3084\u4e8b\u696d\u7d99\u7d9a\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u8cc7\u91d1\u8abf\u9054\u3082\u3001<strong>\u6cd5\u4eba\u5316\u3057\u3066\u3044\u308b\u65b9\u304c\u4fe1\u7528\u5ea6\u304c\u9ad8\u3044\u305f\u3081\u878d\u8cc7\u304c\u901a\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><br \/>\u3053\u308c\u304b\u3089\u3055\u3089\u306b\u4e8b\u696d\u62e1\u5927\u3057\u306a\u304c\u3089\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u884c\u304d\u305f\u3044\u4eba\u307b\u3069\u3001\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u793e\u4f1a\u7684\u306a\u4fe1\u7528\u5ea6\u3092\u4e0a\u3052\u3089\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">3. \u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u306e\u30c7\u30e1\u30ea\u30c3\u30c85\u3064<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"585\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-17.fw-min-1024x585.png\" alt=\"\" class=\"wp-image-847\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-17.fw-min-1024x585.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-17.fw-min-300x171.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-17.fw-min-768x439.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-17.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u7406\u89e3\u3059\u308b\u3068\u540c\u6642\u306b\u3001<strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u4e00\u4eba\u89aa\u65b9\u304b\u3089\u6cd5\u4eba\u5316\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/mark><\/strong>\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u6cd5\u4eba\u5316\u3059\u3079\u304d\u304b\u5224\u65ad\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3057\u305f\u3053\u3068\u3067\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u3060\u3068\u611f\u3058\u308b\u70b9\u306f\u3001\u4e3b\u306b\u4e0a\u8a18\u306e5\u3064\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u3053\u3067\u89e3\u8aac\u3057\u3066\u3044\u304f\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u6cd5\u4eba\u5316\u3059\u308b\u3046\u3048\u3067\u7406\u89e3\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306e\u9055\u3044\u3067\u3059\u3002 <br \/>\u6cd5\u4eba\u5316\u3057\u3088\u3046\u3068\u52d5\u304d\u59cb\u3081\u3066\u304b\u3089\u300c\u3053\u3093\u306a\u306b\u5927\u5909\u3060\u306a\u3093\u3066\u300d\u3068\u9a5a\u304b\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u4e8b\u524d\u306b\u3057\u3063\u304b\u308a\u3068\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3-1. \u8a2d\u7acb\u624b\u7d9a\u304d\u306b\u8cbb\u7528\u3068\u624b\u9593\u304c\u304b\u304b\u308b<\/h3>\r\n\r\n\r\n\r\n<p><strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\"><span>\u6cd5\u4eba\u5316\u306f\u3001\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u969b\u306b<\/span>\u8cbb\u7528\u3068\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/mark><\/strong><br \/>\u8a2d\u7acb\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3088\u308a\u3082\u8907\u96d1\u306a\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002 <br \/>\u8a2d\u7acb\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u306b\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"571\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-18.fw-min-1024x571.png\" alt=\"\" class=\"wp-image-851\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-18.fw-min-1024x571.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-18.fw-min-300x167.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-18.fw-min-768x428.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-18.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u203b\u682a\u5f0f\u4f1a\u793e\u3068\u5408\u540c\u4f1a\u793e\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u306f\u30015.\u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u308b\u3068\u304d\u306e\u4f1a\u793e\u5f62\u614b\u306f2\u3064\u3067\u89e3\u8aac\u3057\u307e\u3059<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3060\u3051\u3067\u3082\u3001\u5c11\u306a\u304f\u3068\u308210\u4e07\u5186\u4ee5\u4e0a\u306e\u8cbb\u7528\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u624b\u7d9a\u304d\u3092\u3059\u308b\u305f\u3081\u306b<span>\u66f8\u985e\u3092\u4f5c\u6210\u3057\u3066\u3001\u6cd5\u52d9\u5c40<\/span>\u306a\u3069\u306b\u624b\u7d9a\u304d\u306b\u51fa\u5411\u304f\u624b\u9593\u3082\u5fc5\u8981\u3067\u3059\u3002 <br \/>\u8cbb\u7528\u3082\u304b\u304b\u308b\u3046\u3048\u306b\u3001<strong>\u5b9f\u969b\u306b\u5f79\u6240\u306b\u51fa\u5411\u3044\u3066\u66f8\u985e\u4f5c\u6210\u3084\u7533\u8acb\u624b\u7d9a\u304d\u3092\u3059\u308b\u6642\u9593\u3092\u78ba\u4fdd\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u70b9\u306f\u3001\u3059\u3067\u306b\u4ed5\u4e8b\u3092\u3057\u3066\u3044\u308b\u4e00\u4eba\u89aa\u65b9\u306b\u306f\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3-2. \u652f\u6255\u3046\u7d4c\u8cbb\u304c\u5897\u3048\u308b<\/h3>\r\n\r\n\r\n\r\n<p>\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3082\u89e3\u8aac\u3057\u305f\u3088\u3046\u306b\u3001\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u7bc4\u56f2\u304c\u5e83\u304c\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3059\u308b\u3088\u3046\u306b\u306a\u308b\u3068\u3001\u5f93\u696d\u54e1\u5206\u306e\u7d4c\u8cbb\u3092\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u305f\u3081\u3001<strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u652f\u6255\u3046\u7d4c\u8cbb\u304c\u5897\u3048\u3066\u3057\u307e\u3046<\/mark><\/strong>\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3068\u304f\u306b\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u751f\u547d\u4fdd\u967a\u6599\u306f\u3001\u5f93\u696d\u54e1\u304c\u5897\u3048\u308b\u307b\u3069\u4f1a\u793e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u7d4c\u8cbb\u306e\u652f\u6255\u3044\u304c\u8ca0\u62c5\u3060\u3068\u611f\u3058\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002 <br \/>\u7d4c\u8cbb\u306e\u7bc4\u56f2\u304c\u5e83\u304c\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u7a0e\u91d1\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3067\u3042\u308b\u3068\u540c\u6642\u306b\u3001\u4f1a\u793e\u5074\u304c\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u7d4c\u8cbb\u3082\u5897\u3048\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3082\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3-3. \u4e8b\u52d9\u4f5c\u696d\u3084\u4f1a\u8a08\u51e6\u7406\u3092\u3059\u308b\u8ca0\u62c5\u304c\u5897\u3048\u308b<\/h3>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3088\u308a\u3082\u7a0e\u91d1\u306e\u7533\u544a\u304c\u8907\u96d1\u306b\u306a\u308b\u305f\u3081\u3001<strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u4e8b\u52d9\u4f5c\u696d\u3084\u4f1a\u8a08\u51e6\u7406\u304c\u5897\u52a0\u3057\u307e\u3059\u3002<\/mark><\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001\u4e8b\u696d\u4e3b\u81ea\u8eab\u3067\u3059\u3079\u3066\u306e\u4e8b\u52d9\u51e6\u7406\u3068\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u304a\u3046\u3068\u3059\u308b\u3068\u3001\u3068\u3066\u3082\u6642\u9593\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<br \/><br \/>\u6cd5\u4eba\u6c7a\u7b97\u306f\u78ba\u5b9a\u7533\u544a\u3088\u308a\u3082\u8907\u96d1\u306a\u624b\u7d9a\u304d\u3092\u8e0f\u307e\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u305f\u3081\u3001\u51e6\u7406\u3092\u3059\u308b\u305f\u3081\u306b\u6700\u4f4e\u9650\u306e\u77e5\u8b58\u3092\u8eab\u306b\u3064\u3051\u3066\u304a\u304f\u5fc5\u8981\u3082\u3042\u308a\u307e\u3059\u3002 <br \/>\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3068\u3001<strong>\u5fc5\u7136\u3068\u4e8b\u52d9\u4f5c\u696d\u3084\u4f1a\u8a08\u51e6\u7406\u3092\u3059\u308b\u8ca0\u62c5\u304c\u5897\u3048\u3066\u3057\u307e\u3046<\/strong>\u305f\u3081\u3001\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u306e\u304c\u5f97\u7b56\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3-4. \u8d64\u5b57\u3067\u3082\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306f\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044<\/h3>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u4f4f\u6c11\u7a0e\u304c0\u5186\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\u3057\u304b\u3057\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001<mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\"><strong>\u305f\u3068\u3048\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/strong> <\/mark><br \/>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3068\u6cd5\u4eba\u4f1a\u793e\u306e\u5834\u5408\u3092\u6bd4\u8f03\u3059\u308b\u3068\u3001\u4f4f\u6c11\u7a0e\u306e\u652f\u6255\u3044\u7fa9\u52d9\u306b\u5bfe\u3059\u308b\u6761\u4ef6\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u9055\u3046\u306e\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"473\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-19.fw-min-1024x473.png\" alt=\"\" class=\"wp-image-867\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-19.fw-min-1024x473.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-19.fw-min-300x139.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-19.fw-min-768x355.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-19.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u4e8b\u696d\u304c\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u6240\u5f97\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u3068\u898b\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u4f4f\u6c11\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3057\u304b\u3057\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u9055\u3044\u3001\u300c\u8cc7\u672c\u91d1\u984d\u3084\u5f93\u696d\u54e1\u4eba\u6570\u306b\u3088\u3063\u3066\u6c7a\u3081\u3089\u308c\u305f\u7a0e\u7387\u300d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8d64\u5b57\u3067\u3082\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u3067\u3059\u3002<\/strong><br \/>\u500b\u4eba\u4e8b\u696d\u4e3b\u3060\u3063\u305f\u9593\u306b\u514d\u9664\u3055\u308c\u3066\u3044\u305f\u4f4f\u6c11\u7a0e\u3082\u3001\u4f1a\u793e\u8a2d\u7acb\u3057\u305f\u3053\u3068\u304c\u304d\u3063\u304b\u3051\u3067\u3001\u8d64\u5b57\u3067\u3082\u652f\u6255\u3044\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u3068\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">3-5. \u4f1a\u793e\u306e\u304a\u91d1\u3092\u3059\u3079\u3066\u81ea\u7531\u306b\u4f7f\u3048\u308b\u308f\u3051\u3067\u306f\u306a\u3044<\/h3>\r\n\r\n\r\n\r\n<p>\u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3057\u305f\u5834\u5408\u3001<strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u4eca\u307e\u3067\u81ea\u7531\u306b\u652f\u3048\u3066\u3044\u305f\u304a\u91d1\u304c\u3001\u4e88\u60f3\u3057\u3066\u3044\u305f\u3088\u308a\u3082\u81ea\u7531\u306b\u4f7f\u3048\u306a\u304f\u306a\u308b<\/mark><\/strong>\u3068\u3044\u3046\u3053\u3068\u3082\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u4e8b\u696d\u58f2\u4e0a\u304b\u3089\u7d4c\u8cbb\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u305f\u5229\u76ca\u306f\u3001\u3059\u3079\u3066\u4e8b\u696d\u4e3b\u304c\u81ea\u7531\u306b\u4f7f\u3048\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u3001\u6cd5\u4eba\u5316\u3057\u305f\u3089\u3001\u58f2\u4e0a\u304b\u3089\u3059\u3079\u3066\u4f7f\u3063\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<br \/><strong>\u3042\u306a\u305f\u304c\u751f\u6d3b\u8cbb\u306a\u3069\u3068\u3057\u3066\u4f7f\u3046\u305f\u3081\u306e\u304a\u91d1\u306f\u3001\u5f79\u54e1\u5831\u916c\u3068\u3057\u3066\u4f1a\u793e\u304b\u3089\u7d66\u4e0e\u30fb\u3082\u3057\u304f\u306f\u5831\u916c\u3068\u3057\u3066\u6271\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><br \/>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6642\u306b\u306f\u3001\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306b\u3082\u81ea\u7531\u306b\u4f7f\u3048\u3066\u3044\u305f\u304a\u91d1\u304c\u3001\u6cd5\u4eba\u5316\u3057\u305f\u3053\u3068\u3067\u5236\u9650\u3055\u308c\u3066\u3057\u307e\u3046\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">4. \u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3059\u3079\u304d\u30bf\u30a4\u30df\u30f3\u30b04\u3064<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"519\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-20.fw-min-1024x519.png\" alt=\"\" class=\"wp-image-870\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-20.fw-min-1024x519.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-20.fw-min-300x152.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-20.fw-min-768x389.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-20.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u7406\u89e3\u3067\u304d\u305f\u3068\u3053\u308d\u3067\u3001\u300c\u81ea\u5206\u306f\u6cd5\u4eba\u5316\u3092\u8003\u3048\u308b\u3079\u304d\u3060\u308d\u3046\u304b\u300d\u3068\u6c17\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3059\u3079\u304d\u30bf\u30a4\u30df\u30f3\u30b0<\/mark><\/strong>\u306f\u3001\u4e0a\u8a18\u306e4\u3064\u306e\u9069\u5207\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u898b\u6975\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002 <br \/>\u3042\u306a\u305f\u304c\u300c\u4eca\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u6cd5\u4eba\u5316\u3059\u3079\u304d\u304b\u300d\u3092\u691c\u8a0e\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u305f\u3081\u306b\u3001\u6cd5\u4eba\u5316\u3059\u3079\u304d\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3064\u3044\u3066\u7c21\u5358\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-1. \u5e74\u9593\u58f2\u4e0a\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u305f\u3068\u304d<\/h3>\r\n\r\n\r\n\r\n<p><strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u306e\u5e74\u9593\u58f2\u4e0a\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b<\/mark><\/strong>\u3068\u898b\u8fbc\u3081\u305f\u3089\u3001\u65e9\u3044\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u306a\u305c\u306a\u3089\u3001<strong>\u58f2\u4e0a\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u672c\u6765\u767a\u751f\u3059\u308b\u306f\u305a\u3060\u3063\u305f\u6d88\u8cbb\u7a0e\u306e\u652f\u6255\u3044\u304c\u514d\u9664\u3055\u308c\u308b<\/strong>\u304b\u3089\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u672c\u6765\u3067\u3042\u308c\u3070\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001<span>\u8ab2\u7a0e\u58f2\u4e0a<\/span>\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u7fcc\u3005\u5e74\u304b\u3089\u6d88\u8cbb\u7a0e\u3092\u652f\u6255\u3046\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u300d\u3068\u306a\u308a\u307e\u3059\u3002 <br \/>\u6b63\u78ba\u306b\u306f\u3001<span>\u8ab2\u7a0e\u58f2\u4e0a<\/span>\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u305f2\u5e74\u5f8c\u304b\u3089\u3001\u305d\u306e\u5e74\u306e\u58f2\u4e0a\u306b\u95a2\u4fc2\u306a\u304f\u6d88\u8cbb\u7a0e\u3092\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"475\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-21.fw-min-1024x475.png\" alt=\"\" class=\"wp-image-871\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-21.fw-min-1024x475.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-21.fw-min-300x139.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-21.fw-min-768x357.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-21.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p><strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u3057\u304b\u3057\u3001\u6cd5\u4eba\u3068\u3057\u3066\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3067\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u57fa\u6e96\u304c\u300c\u524d\u3005\u4e8b\u696d\u5e74\u5ea6\u306e\u58f2\u4e0a\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/mark><\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u3064\u307e\u308a\u6cd5\u4eba\u8a2d\u7acb\u3092\u884c\u3046\u3053\u3068\u3067\u57fa\u6e96\u671f\u9593\u304c\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u306f2\u5e74\u9593\u306f\u6d88\u8cbb\u7a0e\u306e\u652f\u6255\u3044\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>2023<\/strong><strong>\u5e7410\u6708\u304b\u3089\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u5897\u3048\u308b\uff01<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u5e74\u9593\u58f2\u4e0a\u304c1,000\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u3067\u3082\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u5897\u3048\u3066\u304d\u307e\u3059\u3002\u3000<br \/>\u3068\u304f\u306b\u5927\u624b\u4f01\u696d\u306e\u4ed5\u4e8b\u3092\u4e0b\u8acb\u3051\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u4ed5\u4e8b\u3092\u53d7\u6ce8\u3059\u308b\u305f\u3081\u306b\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u5fc5\u8981\u304c\u51fa\u3066\u304f\u308b\u306e\u3067\u3059\u3002 \u3000<br \/>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u306b\u3088\u3063\u3066\u3001\u307e\u3060\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u4e00\u4eba\u89aa\u65b9\u3067\u3082\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u306e\u304b\u6cd5\u4eba\u5316\u3057\u3066\u7bc0\u7a0e\u3059\u308b\u306e\u304b\u306e\u5224\u65ad\u304c\u5fc5\u8981\u306b\u306a\u308b\u3068\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-2. \u8ab2\u7a0e\u6240\u5f97\u304c900\u4e07\u5186\u3092\u8d85\u3048\u305f\u3068\u304d<\/h3>\r\n\r\n\r\n\r\n<p>\u3059\u3067\u306b\u5e74\u9593\u58f2\u4e0a\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u304a\u308a\u3001\u6d88\u8cbb\u7a0e\u3092\u7d0d\u7a0e\u3057\u3066\u3044\u308b\u4e00\u4eba\u89aa\u65b9\u306e\u5834\u5408\u306f\u3001<strong>\u8ab2\u7a0e\u6240\u5f97\u304c900\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u304b<\/strong>\u3069\u3046\u304b\u3092\u57fa\u6e96\u306b\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>2-1.\u7a0e\u91d1\u306e\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308b\u3067\u3082\u89e3\u8aac\u3057\u305f\u3088\u3046\u306b\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u8ab2\u7a0e\u6240\u5f97\u304c900\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068<strong>\u6240\u5f97\u7a0e\u7387\u304c\u6cd5\u4eba\u7a0e\u7387\u3092\u4e0a\u56de\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"338\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-22.fw-min-1024x338.png\" alt=\"\" class=\"wp-image-872\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-22.fw-min-1024x338.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-22.fw-min-300x99.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-22.fw-min-768x254.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-22.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\">\u56fd\u7a0e\u5e81\uff5c\u6240\u5f97\u7a0e\u306e\u7a0e\u7387<\/a><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-3. \u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u305f\u3044\u3068\u304d<\/h3>\r\n\r\n\r\n\r\n<p>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3084\u56fd\u6c11\u5e74\u91d1\u3067\u306f\u306a\u304f\u3001<strong>\u539a\u751f\u5e74\u91d1\u3092\u542b\u3080\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u305f\u3044\u3068\u8003\u3048\u306f\u3058\u3081\u305f\u3089<\/strong>\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3059\u3002 <br \/>\u305f\u3068\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3001\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u305f\u3044\u3068\u8003\u3048\u306f\u3058\u3081\u308b\u30b1\u30fc\u30b9\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<pre class=\"wp-block-preformatted\">\u30fb\u5e74\u53ce\u304c\u4e0a\u304c\u308a\u4fdd\u967a\u6599\u304c\u9ad8\u984d\u306b\u306a\u3063\u3066\u304d\u305f\r\n\u30fb\u5c06\u6765\u53d7\u3051\u53d6\u308c\u308b\u5e74\u91d1\u984d\u304c\u4e0d\u5b89\u306b\u306a\u3063\u3066\u304d\u305f\r\n\u30fb\u5931\u696d\u624b\u5f53\u91d1\u3084\u51fa\u7523\u624b\u5f53\u91d1\u306a\u3069\u306e\u624b\u5f53\u304c\u5fc5\u8981\u3060\u3068\u611f\u3058\u306f\u3058\u3081\u305f\r\n\u30fb\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3059\u308b\u306e\u3067\u52b4\u707d\u306b\u5165\u308a\u305f\u3044\u3000\u306a\u3069<\/pre>\r\n\r\n\r\n\r\n<p>\u4eca\u3088\u308a\u3082\u4fdd\u967a\u6599\u3092\u6291\u3048\u3089\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u624b\u539a\u3044\u4fdd\u969c\u5185\u5bb9\u3092\u5229\u7528\u3067\u304d\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u3092\u691c\u8a0e\u3057\u305f\u3044\u4eba\u304c\u307b\u3068\u3093\u3069\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 <br \/>\u300c\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3067\u306f\u640d\u3092\u3057\u3066\u3044\u308b\u300d\u3068\u611f\u3058\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4eca\u306e\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u306a\u304c\u3089\u3082\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u3067\u304d\u308b\u3001\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3057\u3066\u307f\u308b\u3079\u304d\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">4-4. \u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3066\u4e8b\u696d\u62e1\u5927\u3057\u305f\u3044\u3068\u304d<\/h3>\r\n\r\n\r\n\r\n<p><strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u3053\u308c\u304b\u3089\u4e8b\u696d\u62e1\u5927\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3066\u3044\u3053\u3046\u3068\u8003\u3048\u3066\u3044\u308b<\/mark><\/strong>\u5834\u5408\u306f\u3001\u6cd5\u4eba\u5316\u3059\u308b\u307b\u3046\u304c\u65b0\u305f\u306a\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3082\u3061\u308d\u3093\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u307e\u307e\u3067\u3082\u3001\u5f93\u696d\u54e1\u306e\u96c7\u7528\u306f\u53ef\u80fd\u3067\u3059\u3002<br \/>\u3057\u304b\u3057\u3001\u6cd5\u4eba\u5316\u3057\u3066\u3044\u308b\u4f1a\u793e\u306e\u65b9\u304c\u3001\u6c42\u4eba\u8005\u306b\u3068\u3063\u3066\u300c\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u3084\u798f\u5229\u539a\u751f\u5b8c\u5099\u306a\u3069\u306e\u597d\u6761\u4ef6\u304c\u3042\u308b\u300d\u3068\u5370\u8c61\u304c\u826f\u304f\u3001\u65b0\u305f\u306a\u4eba\u6750\u304c\u96c6\u307e\u308a\u3084\u3059\u3044\u4e00\u9762\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e8b\u696d\u62e1\u5927\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u306f\u3001\u3042\u306a\u305f\u3072\u3068\u308a\u3067\u4e8b\u696d\u3092\u56de\u3057\u3066\u3044\u304f\u306e\u3067\u306f\u306a\u304f\u3001\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002 <br \/>\u5f93\u696d\u54e1\u3092\u5897\u3084\u3059\u3053\u3068\u3092\u8003\u3048\u306f\u3058\u3081\u305f\u3089\u3001\u3042\u306a\u305f\u3060\u3051\u3067\u306f\u306a\u304f\u5f93\u696d\u54e1\u306e\u50cd\u304f\u74b0\u5883\u3092\u6574\u3048\u308b\u305f\u3081\u306b\u3082\u3001\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">5. \u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u308b\u3068\u304d\u306e\u4f1a\u793e\u5f62\u614b\u306f2\u3064<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-23.fw-min-1024x576.png\" alt=\"\" class=\"wp-image-873\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-23.fw-min-1024x576.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-23.fw-min-300x169.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-23.fw-min-768x432.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-23.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u3053\u307e\u3067\u8aad\u307f\u9032\u3081\u3066\u304d\u305f\u3053\u3068\u3067\u3001\u4e00\u4eba\u89aa\u65b9\u3067\u3042\u308b\u3042\u306a\u305f\u304c\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u3001\u3088\u308a\u73fe\u5b9f\u7684\u306b\u8003\u3048\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u304d\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u6cd5\u4eba\u5316\u306b\u3064\u3044\u3066\u672c\u683c\u7684\u306b\u8003\u3048\u306f\u3058\u3081\u305f\u5834\u5408\u306b\u5fd8\u308c\u3066\u306f\u3044\u3051\u306a\u3044\u306e\u304c\u3001\u300c\u682a\u5f0f\u4f1a\u793e\u300d\u3068\u300c\u5408\u540c\u4f1a\u793e\u300d\u3069\u3061\u3089\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u304b<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3069\u3061\u3089\u306e\u5f62\u614b\u3067\u4f1a\u793e\u8a2d\u7acb\u3059\u308b\u306e\u304b\u306b\u3088\u3063\u3066\u3001\u4eca\u5f8c\u306e\u4e8b\u696d\u5c55\u958b\u3082\u5909\u308f\u3063\u3066\u304f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u3092\u7406\u89e3\u3057\u3066\u3001\u9069\u5207\u306a\u4f1a\u793e\u5f62\u614b\u3067\u6cd5\u4eba\u5316\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">5-1. \u682a\u5f0f\u4f1a\u793e<\/h3>\r\n\r\n\r\n\r\n<p>\u6cd5\u4eba\u3068\u3057\u3066\u306e\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3068\u8003\u3048\u308b\u3068\u3001\u307b\u3068\u3093\u3069\u306e\u4eba\u304c\u601d\u3044\u6d6e\u304b\u3079\u308b\u306e\u304c\u300c\u682a\u5f0f\u4f1a\u793e\u300d\u3060\u3068\u601d\u3044\u307e\u3059\u3002 \u682a\u5f0f\u4f1a\u793e\u306e\u7279\u5fb4\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"513\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-24.fw-min-1024x513.png\" alt=\"\" class=\"wp-image-876\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-24.fw-min-1024x513.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-24.fw-min-300x150.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-24.fw-min-768x385.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-24.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4e00\u4eba\u89aa\u65b9\u304c\u682a\u5f0f\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u682a\u5f0f\u4f1a\u793e\u306e\u30e1\u30ea\u30c3\u30c8\u3011<\/strong><\/p>\r\n\r\n\r\n\r\n<pre class=\"wp-block-preformatted\">\u30fb\u5408\u540c\u4f1a\u793e\u3088\u308a\u793e\u4f1a\u7684\u306a\u8a8d\u77e5\u5ea6\u304c\u9ad8\u3044\r\n\u30fb\u682a\u3092\u767a\u884c\u3057\u3066\u8cc7\u91d1\u8abf\u9054\u3067\u304d\u308b\r\n\u30fb\u4fe1\u7528\u5ea6\u304c\u9ad8\u3044\u306e\u3067\u878d\u8cc7\u3092\u53d7\u3051\u3084\u3059\u3044<br \/><br \/><\/pre>\r\n\r\n\r\n\r\n<p>\u4eca\u5ea6\u3082\u4e8b\u696d\u3092\u5927\u304d\u304f\u62e1\u5927\u3057\u3088\u3046\u3068\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u793e\u4f1a\u7684\u306a\u8a8d\u77e5\u5ea6\u3068\u4fe1\u7528\u5ea6\u306e\u9ad8\u3044\u300c\u682a\u5f0f\u4f1a\u793e\u300d\u3092\u9078\u3076\u3079\u304d\u3067\u3059\u3002 <br \/>\u682a\u5f0f\u4f1a\u793e\u3068\u3044\u3063\u3066\u3082\u3001\u5fc5\u8981\u4eba\u6570\u3082\u6700\u4f4e1\u4eba\u3067\u8a2d\u7acb\u53ef\u80fd\u306a\u305f\u3081\u3001\u4e00\u4eba\u89aa\u65b9\u3067\u3082\u682a\u5f0f\u4f1a\u793e\u3092\u8a2d\u7acb\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>5-2. \u5408\u540c\u4f1a\u793e<\/p>\r\n\r\n\r\n\r\n<p>\u682a\u5f0f\u4f1a\u793e\u3068\u4e26\u3093\u3067\u5fd8\u308c\u3066\u306f\u3044\u3051\u306a\u3044\u306e\u304c\u300c\u5408\u540c\u4f1a\u793e\u300d\u3067\u3059\u3002<br \/>\u5408\u540c\u4f1a\u793e\u306e\u7279\u5fb4\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"513\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-25.fw-min-1024x513.png\" alt=\"\" class=\"wp-image-879\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-25.fw-min-1024x513.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-25.fw-min-300x150.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-25.fw-min-768x385.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-25.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u4e00\u4eba\u89aa\u65b9\u304c\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u3010\u5408\u540c\u4f1a\u793e\u306e\u30e1\u30ea\u30c3\u30c8\u3011<\/strong><\/p>\r\n<p>\u30fb\u682a\u5f0f\u4f1a\u793e\u3088\u308a\u8a2d\u7acb\u8cbb\u7528\u304c\u5b89\u3044<br \/>\u30fb\u682a\u4e3b\u3067\u306f\u306a\u304f\u793e\u54e1\u304c\u610f\u601d\u6c7a\u5b9a\u3067\u304d\u308b\u306e\u3067\u30b9\u30d4\u30fc\u30c7\u30a3\u30fc\u306b\u7269\u4e8b\u304c\u6c7a\u307e\u308b<br \/>\u30fb\u682a\u5f0f\u4f1a\u793e\u306b\u79fb\u884c\u3067\u304d\u308b<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>&nbsp;<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>&nbsp;<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u5c11\u3057\u3067\u3082\u8cbb\u7528\u3092\u6291\u3048\u3066\u6cd5\u4eba\u5316\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u300c\u5408\u540c\u4f1a\u793e\u300d\u3092\u9078\u3076\u306e\u304c\u5f97\u7b56\u3067\u3059\u3002<br \/>\u307e\u305f\u3001\u4e8b\u696d\u3092\u5c0f\u898f\u6a21\u306b\u7dad\u6301\u3057\u306a\u304c\u3089\u7d9a\u3051\u3066\u3044\u304d\u305f\u3044\u5834\u5408\u306f\u3001\u307e\u305a\u306f\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\u682a\u5f0f\u4f1a\u793e\u3068\u5408\u540c\u4f1a\u793e\u3067\u306f\u3001\u8cbb\u7528\u3084\u5ba2\u5148\u306b\u4e0e\u3048\u308b\u5370\u8c61\u304c\u9055\u3046\u305f\u3081\u3001\u4e00\u4eba\u89aa\u65b9\u3068\u3057\u3066\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u304b\u3058\u3063\u304f\u308a\u8003\u3048\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<h2 class=\"wp-block-heading\">6. \u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u308b\u3068\u304d\u306e\u5168\u4f53\u7684\u306a\u6d41\u308c<\/h2>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"681\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-26.fw-min-1024x681.jpg\" alt=\"\" class=\"wp-image-885\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-26.fw-min-1024x681.jpg 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-26.fw-min-300x200.jpg 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-26.fw-min-768x511.jpg 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-26.fw-min-212x140.jpg 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-26.fw-min-670x446.jpg 670w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-26.fw-min.jpg 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u3067\u306f\u624b\u7d9a\u304d\u304c\u8907\u96d1\u306b\u306a\u308b\u305f\u3081\u3001\u8a2d\u7acb\u307e\u3067\u306e\u6d41\u308c\u3060\u3051\u3067\u306f\u306a\u304f\u3001<strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u8a2d\u7acb\u5f8c\u306e\u624b\u7d9a\u304d\u3092\u542b\u3081\u305f\u5168\u4f53\u306e\u6d41\u308c<\/mark><\/strong>\u3092\u628a\u63e1\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002 <br \/>\u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u308b\u3068\u304d\u306e\u3001\u4e00\u822c\u7684\u306a\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td colspan=\"2\"><strong>\u4e00\u4eba\u89aa\u65b9\u306e\u6cd5\u4eba\u5316\u306e\u6d41\u308c<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td rowspan=\"5\"><strong>\u6cd5<\/strong> <strong>\u4eba<\/strong> <strong>\u8a2d<\/strong> <strong>\u7acb<\/strong> <strong>\u767b<\/strong> <strong>\u8a18<\/strong><\/td>\r\n<td>1. \u4f1a\u793e\u306e\u57fa\u672c\u4e8b\u9805\u3068\u5f15\u304d\u7d99\u304e\u5185\u5bb9\u3092\u6c7a\u3081\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>2. \u500b\u4eba\u306e\u5b9f\u5370\u306e\u4f5c\u6210\uff08\u5370\u9451\u8a3c\u660e\u53d6\u5f97\uff09\u3068\u4f1a\u793e\u306e\u5b9f\u5370\u3092\u4f5c\u6210\u3059\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>3. \u5b9a\u6b3e\u306e\u4f5c\u6210\u3068\u8a8d\u8a3c\u3092\u53d7\u3051\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>4. \u8cc7\u672c\u91d1\uff08\u51fa\u8cc7\u91d1\uff09\u3092\u6255\u3044\u8fbc\u3080<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>5. \u767b\u8a18\u7533\u8acb\u66f8\u985e\u4f5c\u6210\u3057\u3066\u6cd5\u52d9\u5c40\u3067\u8a2d\u7acb\u767b\u8a18\u3059\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td rowspan=\"3\"><strong>\u8a2d<\/strong> <strong>\u7acb<\/strong> <strong>\u5f8c<\/strong><\/td>\r\n<td>6. \u7a0e\u52d9\u7f72\u3067\u7a0e\u91d1\u95a2\u4fc2\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>7. \u5e74\u91d1\u4e8b\u52d9\u6240\u3067\u793e\u4f1a\u4fdd\u967a\u95a2\u4fc2\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>8.\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u306a\u3069\u3067\u52b4\u50cd\u4fdd\u967a\u95a2\u4fc2\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td rowspan=\"5\"><strong>\u305d<\/strong> <strong>\u306e<\/strong> <strong>\u4ed6<\/strong> <strong>\u624b<\/strong> <strong>\u7d9a<\/strong> <strong>\u304d<\/strong><\/td>\r\n<td>9. \u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5ec3\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>10. \u4f1a\u793e\u540d\u7fa9\u306e\u9280\u884c\u53e3\u5ea7\u3092\u958b\u8a2d\u3059\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>11. \u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u306e\u8cc7\u7523\u3084\u50b5\u6a29\u3092\u79fb\u52d5\u3059\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>12. \u5efa\u8a2d\u696d\u8a31\u53ef\u3092\u65b0\u305f\u306b\u53d6\u5f97\u3059\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>13. \u53d6\u5f15\u5148\u3078\u306e\u6328\u62f6\u3068\u5951\u7d04\u5909\u66f4\u306e\u6253\u3061\u5408\u308f\u305b\u3092\u3059\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u4e0a\u8a18\u306e\u8868\u3092\u307f\u308b\u3068\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u6cd5\u4eba\u5316\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6cd5\u52d9\u5c40\u3084\u7a0e\u52d9\u7f72\u306a\u3069\u95a2\u4fc2\u5404\u6240\u306b\u8db3\u3092\u904b\u3073\u3001\u3055\u307e\u3056\u307e\u306a\u624b\u7d9a\u304d\u3092\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002 <br \/>\u3053\u306e\u4e2d\u3067\u91cd\u8981\u306a\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u3075\u305f\u3064\u306e\u624b\u7d9a\u304d\u3067\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>11. \u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u306e\u8cc7\u7523\u3084\u50b5\u6a29\u3092\u79fb\u52d5\u3059\u308b<br \/>12. \u5efa\u8a2d\u696d\u8a31\u53ef\u3092\u65b0\u305f\u306b\u53d6\u5f97\u3059\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u3068\u304f\u306b\u3001\u4e00\u4eba\u89aa\u65b9\u306e\u5834\u5408\u306f\u300c<strong>\u5efa\u8a2d\u696d\u8a31\u53ef\u306e\u53d6\u5f97<\/strong>\u300d\u3092\u5fd8\u308c\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002\u4e00\u4eba\u89aa\u65b9\u306e\u4ed5\u4e8b\u306b\u6b20\u304b\u305b\u306a\u3044\u5efa\u8a2d\u696d\u8a31\u53ef\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u6cd5\u4eba\u306b\u306f\u305d\u306e\u307e\u307e\u5f15\u304d\u7d99\u3052\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"439\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-27.fw-min-1024x439.png\" alt=\"\" class=\"wp-image-887\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-27.fw-min-1024x439.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-27.fw-min-300x129.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-27.fw-min-768x329.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-27.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u6cd5\u4eba\u5316\u3057\u3066\u4ed5\u4e8b\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u518d\u5ea6\u5efa\u8a2d\u696d\u8a31\u53ef\u7533\u8acb\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u3053\u306e\u7533\u8acb\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u9045\u308c\u3066\u3057\u307e\u3046\u3068\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u306e\u8a31\u53ef\u3068\u6cd5\u4eba\u306e\u8a31\u53ef\u306b\u7a7a\u767d\u671f\u9593\u304c\u3067\u304d\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u7a7a\u767d\u671f\u9593\u306e\u9593\u306b\u4e00\u5b9a\u984d\u4ee5\u4e0a\uff08500\u4e07\u5186\uff09\u306e\u5de5\u4e8b\u3092\u8acb\u3051\u8ca0\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u61f2\u5f79\u3084\u7f70\u91d1\u306b\u8ab2\u305b\u3089\u308c\u3066\u3057\u307e\u3046\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<br \/><strong>\u3055\u307e\u3056\u307e\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308b\u6cd5\u4eba\u5316\u3060\u304b\u3089\u3053\u305d\u3001\u4e8b\u524d\u306b\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3057\u3066\u884c\u52d5\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/strong><\/p>\r\n<p>\r\n\r\n<\/p>\r\n<h2 class=\"wp-block-heading\">7. \u4e00\u4eba\u89aa\u65b9\u3092\u6cd5\u4eba\u5316\u3059\u308b\u8907\u96d1\u306a\u624b\u7d9a\u304d\u306f\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u306b\u4efb\u305b\u308b\u306e\u304c\u304a\u3059\u3059\u3081\uff01<\/h2>\r\n<p>\r\n\r\n<\/p>\r\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\/06\/one-person-master-28.fw-min-1024x683.jpg\" alt=\"\" class=\"wp-image-888\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-28.fw-min-1024x683.jpg 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-28.fw-min-300x200.jpg 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-28.fw-min-768x512.jpg 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-28.fw-min-212x140.jpg 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-28.fw-min-670x446.jpg 670w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-28.fw-min.jpg 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u308b\u306b\u306f\u3001\u624b\u9593\u3068\u6642\u9593\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u304f\u308b\u3053\u3068\u304c\u5206\u304b\u3063\u3066\u304d\u305f\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u305f\u3060\u3067\u3055\u3048\u73fe\u5834\u4ed5\u4e8b\u3067\u4f53\u529b\u3092\u6d88\u8017\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u305f\u3081\u306b\u6642\u9593\u3092\u5272\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u3068\u306a\u308b\u3068\u3001\u306a\u304b\u306a\u304b\u4e00\u6b69\u3092\u8e0f\u307f\u51fa\u305b\u306a\u3044\u4eba\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002 <br \/>\u305d\u3093\u306a\u5fd9\u3057\u3044\u4e00\u4eba\u89aa\u65b9\u3067\u3082\u3001<strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u4f7f\u3063\u3066\u3001\u3042\u306a\u305f\u81ea\u8eab\u304c\u52d5\u304b\u306a\u304f\u3066\u3082\u6cd5\u4eba\u5316\u3059\u308b<\/mark><\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p><strong>\u3010\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3068\u306f\u3011<\/strong><\/p>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3068\u306f\u3001<strong>\u5c02\u9580\u5bb6\u304c\u4f1a\u793e\u8a2d\u7acb\u306e\u5fc5\u8981\u66f8\u985e\u4f5c\u6210\u304b\u3089\u3001\u8a2d\u7acb\u624b\u7d9a\u304d\u3084\u8af8\u7533\u8acb\u307e\u3067\u3092\u3059\u3079\u3066\u4ee3\u884c\u3057\u3066\u304f\u308c\u308b\u30b5\u30fc\u30d3\u30b9<\/strong>\u3067\u3059\u3002 \u00a0<br \/>\u4e8b\u696d\u4e3b\u306f\u5fc5\u8981\u6700\u4f4e\u9650\u306e\u66f8\u985e\u3084\u5370\u9451\u306e\u7528\u610f\u3060\u3051\u3067\u3001\u305d\u308c\u4ee5\u5916\u306e\u624b\u7d9a\u304d\u306f\u3059\u3079\u3066\u4efb\u305b\u3089\u308c\u308b\u306e\u3067\u3001\u6642\u9593\u3092\u5927\u304d\u304f\u7bc0\u7d04\u3067\u304d\u307e\u3059\u3002<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u5c02\u9580\u5bb6\u306b\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u304a\u9858\u3044\u3059\u308b\u5834\u5408\u306f\u3001\u4ee3\u884c\u624b\u6570\u6599\u304c\u767a\u751f\u3057\u307e\u3059\u3002<br \/>\u3057\u304b\u3057\u3001\u4ee3\u884c\u624b\u6570\u6599\u3092\u52a0\u7b97\u3057\u305f\u3068\u3057\u3066\u3082\u7d50\u679c\u7684\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u3089\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"519\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-29.fw-min-1024x519.png\" alt=\"\" class=\"wp-image-889\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-29.fw-min-1024x519.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-29.fw-min-300x152.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-29.fw-min-768x389.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-29.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p><strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u30b9\u30e0\u30fc\u30ba\u306b\u4f1a\u793e\u3092\u8a2d\u7acb\u3067\u304d\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u8a2d\u7acb\u8cbb\u7528\u3092\u6291\u3048\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/mark><\/strong><\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u300c\u6bce\u65e5\u3001\u73fe\u5834\u306b\u884c\u3063\u3066\u3044\u308b\u304b\u3089\u4f1a\u793e\u8a2d\u7acb\u306b\u3064\u3044\u3066\u8003\u3048\u308b\u6642\u9593\u304c\u306a\u3044\u300d\u3068\u3044\u3046\u4e00\u4eba\u89aa\u65b9\u3067\u3082\u3001\u5b89\u5fc3\u3057\u3066\u4f1a\u793e\u8a2d\u7acb\u3092\u4efb\u305b\u3089\u308c\u308b\u306e\u304c\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u306a\u306e\u3067\u3059\u3002 <br \/>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u306e\u4ee3\u884c\u5185\u5bb9\u3084\u8cbb\u7528\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u306f\u300c\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u00a0\u300d\u306e\u8a18\u4e8b\u3067\u3001\u3088\u308a\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u3067\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<h2 class=\"wp-block-heading\">8. \u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u308b\u6642\u306e\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u5148\u306e\u9078\u3073\u65b9<\/h2>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"732\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-30.fw-min-1024x732.png\" alt=\"\" class=\"wp-image-891\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-30.fw-min-1024x732.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-30.fw-min-300x214.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-30.fw-min-768x549.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-30.fw-min-200x144.png 200w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-30.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u6cd5\u4eba\u5316\u3059\u308b\u305f\u3081\u306e\u4f1a\u793e\u8a2d\u7acb\u3092\u4ee3\u884c\u3057\u3066\u3082\u3089\u3046\u5834\u5408\u3001\u3069\u306e\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u5148\u306b\u4f9d\u983c\u3059\u308b\u306e\u304b\u304c\u91cd\u8981\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002 \u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u58eb\u696d\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e4\u3064\u3067\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<pre class=\"wp-block-preformatted\">\u30fb\u53f8\u6cd5\u66f8\u58eb\r\n\u30fb\u884c\u653f\u66f8\u58eb\r\n\u30fb\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\r\n\u30fb\u7a0e\u7406\u58eb\r\n<\/pre>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u4e0a\u8a18\u306e4\u3064\u306e\u58eb\u696d\u3067\u306f\u3001\u5f97\u610f\u5206\u91ce\u3068\u4ee3\u884c\u3067\u304d\u308b\u5185\u5bb9\u304c\u9055\u3046\u305f\u3081\u3001\u4ee3\u884c\u5148\u3092\u9078\u3076\u6642\u306b\u306f\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u305d\u308c\u305e\u308c\u304c\u5bfe\u5fdc\u53ef\u80fd\u306a\u4ee3\u884c\u5185\u5bb9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td colspan=\"2\"><strong>4<\/strong><strong>\u3064\u306e\u58eb\u696d\u5225\uff01\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u306e\u5185\u5bb9<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u53f8\u6cd5\u66f8\u58eb<\/strong><\/td>\r\n<td>\u30fb\u4f1a\u793e\u8a2d\u7acb\u306e\u66f8\u985e\u4f5c\u6210 \u30fb\u5b9a\u6b3e\u8a8d\u8a3c\u4ee3\u884c \u30fb\u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u7533\u8acb<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u884c\u653f\u66f8\u58eb<\/strong><\/td>\r\n<td>\u30fb\u4f1a\u793e\u8a2d\u7acb\u306e\u66f8\u985e\u4f5c\u6210 \u30fb\u5b9a\u6b3e\u8a8d\u8a3c\u4ee3\u884c<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb<\/strong><\/td>\r\n<td>\u30fb\u4fdd\u967a\u95a2\u4fc2\u306e\u66f8\u985e\u624b\u7d9a\u304d \u30fb\u4fdd\u967a\u95a2\u4fc2\u306e\u624b\u7d9a\u304d\u4ee3\u884c<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u7a0e\u7406\u58eb<\/strong><\/td>\r\n<td>\u30fb\u7a0e\u52d9\u95a2\u4fc2\u306e\u66f8\u985e\u4f5c\u6210 \u30fb\u7a0e\u52d9\u95a2\u4fc2\u306e\u624b\u7d9a\u304d\u4ee3\u884c<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u4e0a\u8a18\u306e\u8868\u3092\u307f\u308b\u3068\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u3092\u4ee3\u884c\u3067\u304d\u308b\u306e\u306f\u53f8\u6cd5\u66f8\u58eb\u306e\u72ec\u5360\u696d\u52d9\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u767b\u8a18\u7533\u8acb\u3092\u3057\u3066\u3082\u3089\u3044\u305f\u3044\u5834\u5408\u306f\u5fc5\u305a\u53f8\u6cd5\u66f8\u58eb\u306b\u4ee3\u884c\u3092\u304a\u9858\u3044\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p><strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u3057\u304b\u3057\u5b9f\u969b\u306e\u3068\u3053\u308d\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u58eb\u696d\u304c\u9023\u643a\u3092\u3068\u3063\u3066\u60c5\u5831\u3092\u5171\u6709\u3057\u306a\u304c\u3089\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3057\u3066\u304f\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u3082\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/mark><\/strong><\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u3042\u306a\u305f\u304c\u6cd5\u4eba\u5316\u3057\u3066\u7bc0\u7a0e\u306b\u3064\u306a\u3052\u308b\u306e\u3067\u3042\u308c\u3070\u3001<strong>\u7a0e\u7406\u58eb\u304c\u53f8\u6cd5\u66f8\u58eb\u3068\u9023\u643a\u3057\u3066\u3044\u308b\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9<\/strong>\u3092\u9078\u3076\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u4f1a\u793e\u8a2d\u7acb\u306f\u300c\u8a2d\u7acb\u3057\u305f\u3089\u7d42\u4e86\u300d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4eca\u5f8c\u3082\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u306f\u3001\u8cc7\u91d1\u9762\u3084\u7bc0\u7a0e\u3092\u610f\u8b58\u3057\u305f\u3046\u3048\u3067\u4f1a\u793e\u8a2d\u7acb\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u3067\u3059\u3002 <br \/>\u3053\u3053\u3067\u306f\u3001\u7a0e\u7406\u58eb\u304c\u304a\u3059\u3059\u3081\u306e\u7406\u7531\u3068\u3001\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u304a\u9858\u3044\u3067\u304d\u308b\u7a0e\u7406\u58eb\u306e\u9078\u3073\u65b9\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">8-1. \u7bc0\u7a0e\u3059\u308b\u306a\u3089\u7a0e\u7406\u58eb\u304c\u304a\u3059\u3059\u3081\u306e\u7406\u7531<\/h3>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u7bc0\u7a0e\u3092\u8003\u3048\u305f\u3046\u3048\u3067\u6cd5\u4eba\u5316\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u4eba\u306b\u306f\u3001<strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u4f1a\u793e\u8a2d\u7acb\u306e\u6bb5\u968e\u304b\u3089\u7a0e\u7406\u58eb\u306e\u5c02\u9580\u77e5\u8b58<\/mark><\/strong>\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002 \u7a0e\u7406\u58eb\u3092\u6d3b\u7528\u3059\u3079\u304d\u7406\u7531\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u306b\u306f\u7a0e\u7406\u58eb\u304c\u304a\u3059\u3059\u3081\u306e\u7406\u7531<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb\u9069\u5207\u306a\u8cc7\u672c\u91d1\u306e\u91d1\u984d\u304c\u308f\u304b\u308b <br \/>\u30fb\u9069\u5207\u306a\u6c7a\u7b97\u671f\u3092\u9078\u3076\u3053\u3068\u304c\u3067\u304d\u308b <br \/>\u30fb\u8a2d\u7acb\u6642\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u8abf\u9054\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u3082\u3089\u3048\u308b<br \/>\u30fb\u8a2d\u7acb\u6642\u306b\u5229\u7528\u3067\u304d\u308b\u52a9\u6210\u91d1\u304c\u308f\u304b\u308b <br \/>\u30fb\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306b\u9867\u554f\u5951\u7d04\u3092\u7d50\u3076\u3053\u3068\u304c\u3067\u304d\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u73fe\u6bb5\u968e\u3067\u6cd5\u4eba\u5316\u3092\u8003\u3048\u3066\u3044\u308b\u4e00\u4eba\u89aa\u65b9\u306e\u307b\u3068\u3093\u3069\u304c\u3001\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u4eca\u3088\u308a\u3082\u4e8b\u696d\u3092\u597d\u8ee2\u3055\u305b\u305f\u3044\u3068\u611f\u3058\u3066\u3044\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u3068\u304f\u306b\u3001\u7bc0\u7a0e\u3092\u8003\u3048\u305f\u3046\u3048\u3067\u306e\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4eba\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\u65b0\u305f\u306b\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u6bb5\u968e\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3067\u3001\u5927\u5e45\u306a\u7bc0\u7a0e\u304c\u53ef\u80fd\u306b\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\u8a2d\u7acb\u5f8c\u306e\u7a0e\u52d9\u51e6\u7406\u3092\u8996\u91ce\u306b\u5165\u308c\u305f\u3046\u3048\u3067\u3001\u30e1\u30ea\u30c3\u30c8\u306e\u591a\u3044\u7a0e\u7406\u58eb\u3078\u4ee3\u884c\u3092\u4f9d\u983c\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">8-2. \u3042\u306a\u305f\u3092\u5fb9\u5e95\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u308b\u7a0e\u7406\u58eb\u306e\u30dd\u30a4\u30f3\u30c8<\/h3>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u306f\u3058\u3081\u3066\u306e\u6cd5\u4eba\u5316\u3067\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u7a0e\u7406\u58eb\u306b\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u4f9d\u983c\u3059\u308b\u3079\u304d\u306a\u306e\u304b\u5224\u65ad\u3067\u304d\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002 \u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u3057\u3066\u304f\u308c\u308b\u7a0e\u7406\u58eb\u3092\u9078\u3076\u6642\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u3092\u610f\u8b58\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u304a\u9858\u3044\u3059\u308b\u7a0e\u7406\u58eb\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb\u66f8\u985e\u4f5c\u6210\u304b\u3089\u7533\u8acb\u624b\u7d9a\u304d\u307e\u3067\u4e38\u6295\u3052\u3067\u304d\u308b <br \/>\u30fb\u63d0\u4f9b\u30b5\u30fc\u30d3\u30b9\u3084\u8cbb\u7528\u304c\u660e\u78ba\u306b\u63d0\u793a\u3055\u308c\u3066\u3044\u308b <br \/>\u30fb\u4e00\u4eba\u89aa\u65b9\u304c\u5229\u7528\u3067\u304d\u308b\u52a9\u6210\u91d1\u3084\u88dc\u52a9\u91d1\u306b\u7cbe\u901a\u3057\u3066\u3044\u308b <br \/>\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u306e\u6cd5\u4eba\u5316\u306b\u8c4a\u5bcc\u306a\u5b9f\u7e3e\u304c\u3042\u308b <br \/>\u30fb\u554f\u3044\u5408\u308f\u305b\u306b\u8fc5\u901f\u304b\u3064\u4e01\u5be7\u306b\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u308b<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u306a\u304b\u306b\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u306f\u304f\u308c\u308b\u3051\u308c\u3069\u3001\u5b9f\u969b\u306e\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u306b\u306f\u3042\u306a\u305f\u81ea\u8eab\u304c\u51fa\u5411\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u3057\u304b\u3057\u3001\u4e0a\u8a18\u306e\u6761\u4ef6\u3092\u30af\u30ea\u30a2\u3057\u305f\u7a0e\u7406\u58eb\u3067\u3042\u308c\u3070\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u969b\u306e\u3042\u306a\u305f\u81ea\u8eab\u306e\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308b\u5834\u5408\u304c\u307b\u3068\u3093\u3069\u306a\u306e\u3067\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p><strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u5e73\u65e5\u3060\u3051\u3067\u306f\u306a\u304f\u4f11\u65e5\u3082\u73fe\u5834\u3067\u50cd\u3044\u3066\u3044\u308b\u3088\u3046\u306a\u4e00\u4eba\u89aa\u65b9\u3060\u304b\u3089\u3053\u305d\u3001\u7a0e\u7406\u58eb\u9078\u3073\u306e\u6bb5\u968e\u304b\u3089\u614e\u91cd\u306b\u306a\u308a\u3001\u3042\u306a\u305f\u306e\u8ca0\u62c5\u304c\u5c11\u3057\u3067\u3082\u5c11\u306a\u304f\u306a\u308b\u4ee3\u884c\u5148\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/mark><\/strong><\/p>\r\n<p>\r\n\r\n<\/p>\r\n<h2 class=\"wp-block-heading\">9. \u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u306a\u3089\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3059\u3079\u3066\u304a\u4efb\u305b\uff01<\/h2>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"670\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-31.fw-min-1024x670.jpg\" alt=\"\" class=\"wp-image-893\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-31.fw-min-1024x670.jpg 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-31.fw-min-300x196.jpg 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-31.fw-min-768x502.jpg 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-31.fw-min-212x140.jpg 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-31.fw-min.jpg 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u6cd5\u4eba\u5316\u3092\u8003\u3048\u3066\u3044\u308b\u4e00\u4eba\u89aa\u65b9\u306e\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u306a\u3089\u3001<strong>\u62e0\u70b9\u6570\u30fb\u8077\u54e1\u6570\u65e5\u672c\u4e00\u3092\u8a87\u308a\u3001\u8c4a\u5bcc\u306a\u8a2d\u7acb\u5b9f\u7e3e\u306e\u3042\u308b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/strong>\u306b\u304a\u4efb\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"618\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-32.fw-min-1024x618.png\" alt=\"\" class=\"wp-image-895\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-32.fw-min-1024x618.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-32.fw-min-300x181.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-32.fw-min-768x464.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-32.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u79c1\u305f\u3061\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u3042\u306a\u305f\u304c\u4f1a\u793e\u8a2d\u7acb\u3092\u3059\u308b\u305f\u3081\u306e\u6e96\u5099\u304b\u3089\u8a2d\u7acb\u624b\u7d9a\u304d\u3001\u305d\u3057\u3066\u8a2d\u7acb\u5f8c\u307e\u3067\u3057\u3063\u304b\u308a\u3068\u30b5\u30dd\u30fc\u30c8\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"380\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-33.fw-min-1024x380.png\" alt=\"\" class=\"wp-image-898\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-33.fw-min-1024x380.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-33.fw-min-300x111.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-33.fw-min-768x285.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-33.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">9-1. \u4f1a\u793e\u8a2d\u7acb\u306e\u624b\u7d9a\u304d\u3084\u8a2d\u7acb\u5f8c\u306e\u7d4c\u7406\u51e6\u7406\u3092\u4e38\u6295\u3052\u3067\u304d\u308b<\/h3>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u3054\u4f9d\u983c\u3044\u305f\u3060\u3051\u308c\u3070\u3001<strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u4f1a\u793e\u8a2d\u7acb\u306b\u95a2\u9023\u3059\u308b\u624b\u7d9a\u304d\u3092\u307e\u308b\u3054\u3068\u4ee3\u884c<\/mark><\/strong>\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u7a0e\u7406\u58eb\u3068\u3057\u3066\u306e\u5c02\u9580\u77e5\u8b58\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3057\u306a\u304c\u3089\u8a2d\u7acb\u6e96\u5099\u3092\u9032\u3081\u305f\u3046\u3048\u3067\u3001\u53f8\u6cd5\u66f8\u58eb\u3068\u9023\u643a\u3092\u3068\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u5b89\u5fc3\u3057\u3066\u8a2d\u7acb\u767b\u8a18\u624b\u7d9a\u304d\u307e\u3067\u304a\u4efb\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u307e\u305f\u3001\u5f53\u6cd5\u4eba\u3068\u7a0e\u7406\u9867\u554f\u5951\u7d04\u3092\u7d50\u3093\u3067\u3044\u305f\u3060\u304f\u3053\u3068\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7a0e\u52d9\u30fb\u7d4c\u7406\u51e6\u7406\u3092\u3042\u306a\u305f\u304c\u3059\u308b\u5fc5\u8981\u3082\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"674\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-34.fw-min-1024x674.png\" alt=\"\" class=\"wp-image-900\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-34.fw-min-1024x674.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-34.fw-min-300x197.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-34.fw-min-768x505.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-34.fw-min-212x140.png 212w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-34.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u5e73\u65e5\u3084\u4f11\u65e5\u95a2\u4fc2\u306a\u304f\u5fd9\u3057\u304f\u3057\u3066\u3044\u308b\u4e00\u4eba\u89aa\u65b9\u306e\u3042\u306a\u305f\u304c\u3059\u308b\u3079\u304d\u306a\u306e\u306f\u3001\u7533\u8fbc\u66f8\u3078\u306e\u8a18\u5165\u3068\u6700\u4f4e\u9650\u306e\u5fc5\u8981\u66f8\u985e\u306e\u7528\u610f\u306e\u307f\u3067\u3059\u3002 \u79c1\u305f\u3061\u306b\u304a\u4efb\u305b\u3044\u305f\u3060\u304f\u3053\u3068\u3067\u3001\u6cd5\u4eba\u5316\u3057\u3066\u7bc0\u7a0e\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306e\u3042\u306a\u305f\u306e\u8ca0\u62c5\u3092\u5c11\u3057\u3067\u3082\u8efd\u6e1b\u3059\u308b\u3053\u3068\u3092\u5b9f\u73fe\u3057\u307e\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">9-2. \u7d2f\u8a082\u4e07\u4ef6\u306e\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u306e\u5b9f\u7e3e\u304c\u3042\u308b<\/h3>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u5f53\u6cd5\u4eba\u306f\u3001\u5317\u306f\u5317\u6d77\u9053\u304b\u3089\u5357\u306f\u6c96\u7e04\u307e\u3067\u3001\u65e5\u672c\u5168\u56fd\u5e45\u5e83\u3044\u30a8\u30ea\u30a2\u3067\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u305d\u306e<mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\"><strong>\u5b9f\u7e3e\u306f\u7d2f\u8a082\u4e07\u4ef6\u306b\u3082\u53ca\u3073\u3001\u591a\u304f\u306e\u304a\u5ba2\u69d8\u306e\u4f1a\u793e\u8a2d\u7acb\u3084\u7a0e\u52d9\u95a2\u4fc2\u306e\u304a\u60a9\u307f\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/strong> <\/mark>\u904e\u53bb\u306e\u5b9f\u7e3e\u306e\u4e2d\u3067\u3082\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3055\u307e\u3056\u307e\u306a\u696d\u7a2e\u306e\u304a\u5ba2\u69d8\u304c\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"540\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-35.fw-min-1024x540.png\" alt=\"\" class=\"wp-image-904\" srcset=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-35.fw-min-1024x540.png 1024w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-35.fw-min-300x158.png 300w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-35.fw-min-768x405.png 768w, https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/06\/one-person-master-35.fw-min.png 1090w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/newclient.php\">\u8fbb\u30fb\u672c\u90f7 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\/><strong>\u7d2f\u8a082\u4e07\u4ef6\u306b\u53ca\u3076\u5b9f\u7e3e\u304c\u3042\u308b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3060\u304b\u3089\u3053\u305d\u3001\u6cd5\u4eba\u5316\u3057\u305f\u3044\u4e00\u4eba\u89aa\u65b9\u305d\u308c\u305e\u308c\u306e\u30b1\u30fc\u30b9\u306b\u3042\u3063\u305f\u9069\u5207\u306a\u4f1a\u793e\u8a2d\u7acb\u3092\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002<\/strong><\/p>\r\n<p>\r\n\r\n<\/p>\r\n<h3 class=\"wp-block-heading\">9-3. 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has-vivid-red-color\">\u8a2d\u7acb\u5f8c\u3067\u591a\u304f\u306e\u4e8b\u696d\u4e3b\u69d8\u304c\u304a\u60a9\u307f\u306b\u306a\u308b\u8cc7\u91d1\u9762\u306e\u30b5\u30dd\u30fc\u30c8<\/mark><\/strong>\u306b\u3082\u529b\u3092\u5165\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>\u8cc7\u91d1\u9762\u3092\u652f\u3048\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u4f8b<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30fb\u4f1a\u8a08\u3084\u7a0e\u52d9\u306e\u76f8\u8ac7<br \/>\u30fb\u7a0e\u52d9\u95a2\u4fc2\u306e\u5c4a\u51fa\u66f8\u306e\u4f5c\u6210<br \/>\u30fb\u6cd5\u6539\u6b63\u306b\u95a2\u3059\u308b\u60c5\u5831\u63d0\u4f9b\u3068\u5bfe\u7b56<br \/>\u30fb\u6c7a\u7b97\u3084\u7d0d\u7a0e\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<br \/>\u30fb\u6c7a\u7b97\u66f8\u306a\u3069\u306e\u4f5c\u6210<br \/>\u30fb\u4f1a\u8a08\u5e33\u7c3f\u306e\u8a18\u5e33\u4ee3\u884c<br \/>\u30fb\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u5fdc<br \/>\u30fb\u52a9\u6210\u91d1\u3084\u88dc\u52a9\u91d1\u6d3b\u7528\u306e\u30a2\u30c9\u30d0\u30a4\u30b9<br \/>\u30fb\u4e88\u7b97\u3084\u4e8b\u696d\u8a08\u753b\u306e\u7b56\u5b9a<br \/>\u30fb\u76f8\u7d9a\u5bfe\u7b56\u3084\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u3000\u306a\u3069<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u63d0\u4f9b\u3057\u3066\u3044\u308b\u30b5\u30fc\u30d3\u30b9\u304c\u3053\u308c\u3060\u3051\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u4f1a\u793e\u7d4c\u55b6\u3057\u3066\u3044\u304f\u3046\u3048\u3067\u3001\u4e0a\u8a18\u306e\u9805\u76ee\u306b\u95a2\u3057\u3066\u4e8b\u696d\u4e3b\u304c\u8003\u3048\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u7a0e\u52d9\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3057\u3063\u304b\u308a\u8003\u3048\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3001\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306b\u7a0e\u91d1\u95a2\u4fc2\u3067\u56f0\u3063\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p><strong>\u81ea\u5206\u306e\u4f1a\u793e\u8a2d\u7acb\u306f\u3001\u4e00\u751f\u306e\u3046\u3061\u306b\u4f55\u5ea6\u3082\u884c\u3046\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><br \/><strong>\u4e8b\u696d\u3092\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u306f\u3001\u3042\u306a\u305f\u306e\u30ad\u30e3\u30ea\u30a2\u306e\u306a\u304b\u3067\u3082\u5927\u304d\u306a\u4e00\u6b69\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><br \/>\u306f\u3058\u3081\u3066\u306e\u6cd5\u4eba\u5316\u3067\u5f8c\u6094\u3057\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u305c\u3072\u79c1\u305f\u3061\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3059\u3079\u3066\u304a\u4efb\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<h2 class=\"wp-block-heading\">10. \u307e\u3068\u3081<\/h2>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001<strong><mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-vivid-red-color\">\u5efa\u8a2d\u696d\u754c\u306a\u3069\u3067\u4e00\u4eba\u89aa\u65b9\u3068\u3057\u3066\u50cd\u3044\u3066\u3044\u308b\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3001\u6cd5\u4eba\u5316\u306e\u6d41\u308c<\/mark><\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p><strong>\u25ce\u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/strong><\/p>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u7a0e\u91d1\u306e\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308b<br \/>\u30fb\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u7bc4\u56f2\u304c\u5e83\u304c\u308b<br \/>\u30fb\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3067\u304d\u308b<br \/>\u30fb\u4e07\u304c\u4e00\u5012\u7523\u3057\u3066\u3082\u51fa\u8cc7\u984d\u3092\u8fd4\u6e08\u3059\u308b\u3060\u3051\u3067\u6e08\u3080<br \/>\u30fb\u7e41\u5fd9\u671f\u3092\u907f\u3051\u3066\u6c7a\u7b97\u671f\u3092\u6c7a\u3081\u3089\u308c\u308b<br \/>\u30fb\u793e\u4f1a\u7684\u306a\u4fe1\u7528\u5ea6\u304c\u5897\u3059<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u3068\u304f\u306b\u4ee5\u4e0b\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3042\u308b\u4e00\u4eba\u89aa\u65b9\u306f\u3001\u65e9\u3044\u6bb5\u968e\u3067\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3059\u3079\u304d\u3067\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p><strong>\u25ce\u4e00\u4eba\u89aa\u65b9\u304c\u6cd5\u4eba\u5316\u3092\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0<\/strong><\/p>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u30fb\u5e74\u9593\u58f2\u4e0a\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u305f\u3068\u304d<br \/>\u30fb\u8ab2\u7a0e\u6240\u5f97\u304c900\u4e07\u5186\u3092\u8d85\u3048\u305f\u3068\u304d<br \/>\u30fb\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u305f\u3044\u3068\u304d<br \/>\u30fb\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3066\u4e8b\u696d\u62e1\u5927\u3057\u305f\u3044\u3068\u304d<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u4e00\u4eba\u89aa\u65b9\u304c\u9069\u5207\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u6cd5\u4eba\u5316\u3057\u3066\u4f1a\u793e\u8a2d\u7acb\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3088\u308a\u3082\u5927\u5e45\u306b\u7bc0\u7a0e\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>\u3057\u304b\u3057\u3001\u6cd5\u4eba\u5316\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3088\u308a\u3082\u8907\u96d1\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u7121\u7406\u3057\u3066\u81ea\u5206\u81ea\u8eab\u3067\u884c\u304a\u3046\u3068\u3059\u308b\u3068\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306b\u5f8c\u6094\u3057\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002 <br 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