{"id":6110,"date":"2024-07-19T15:18:27","date_gmt":"2024-07-19T06:18:27","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=6110"},"modified":"2024-08-22T15:17:50","modified_gmt":"2024-08-22T06:17:50","slug":"request-all-taxes","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/request-all-taxes","title":{"rendered":"\u7d4c\u55b6\u8005\u306e\u65b9\u3078\uff5c\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306f\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3067\u304d\u308b\uff1f"},"content":{"rendered":"<p><u>\u300c\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306f\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3067\u304d\u308b\u306e\u3060\u308d\u3046\u304b\u2026\uff1f\u300d<\/u><br 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id=\"r69ouv66c4kav4ajvzdoh\">2.\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u4e38\u6295\u3052\u3059\u308b\u3068\u7a0e\u7406\u58eb\u304c\u884c\u3063\u3066\u304f\u308c\u308b\uff15\u3064\u306e\u3053\u3068<\/h2>\n<p>\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u4e38\u6295\u3052\u3059\u308b\u3068\u7a0e\u7406\u58eb\u304c\u884c\u3063\u3066\u304f\u308c\u308b\u3053\u3068\u306f\u3001\u4ee5\u4e0b\u306e\uff15\u3064\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u8a18\u5e33\u4ee3\u884c<\/li>\n<li>\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210<\/li>\n<li>\u7533\u544a\u66f8\u985e\u306e\u4f5c\u6210\u30fb\u63d0\u51fa<\/li>\n<li>\u7a0e\u52d9\u76f8\u8ac7<\/li>\n<li>\u7a0e\u52d9\u8abf\u67fb\u306e\u7acb\u3061\u4f1a\u3044<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"qqmmjgtcxmswm0qo2lik\">2-1.\u8a18\u5e33\u4ee3\u884c<\/h3>\n<p>\u7a0e\u7406\u58eb\u306f<strong><span style=\"color: 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id=\"4m5qqtxbbz4h4o4x5cgiz\">2-2.\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210<\/h3>\n<p>\u7a0e\u7406\u58eb\u306f<strong><span style=\"color: #e25041;\">\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210<\/span><\/strong>\u3092\u884c\u3063\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<p><u>\u6c7a\u7b97\u66f8\u3068\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u3054\u3068\u306b\u5e74\u9593\u306e\u640d\u76ca\u3084\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u7d14\u8cc7\u7523\u3092\u53d6\u308a\u307e\u3068\u3081\u3066\u3001\u7d4c\u55b6\u6210\u7e3e\u30fb\u8ca1\u653f\u72b6\u614b\u3092\u8868\u3059\u66f8\u985e<\/u>\u3067\u3059\u3002<\/p>\n<div class=\"attention 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id=\"ihhj3vwh9vp2havub5kxg\">2-4.\u7a0e\u52d9\u76f8\u8ac7<\/h3>\n<p>\u7a0e\u7406\u58eb\u306f<strong><span style=\"color: #e25041;\">\u7a0e\u52d9\u76f8\u8ac7<\/span><\/strong>\u306b\u4e57\u3063\u3066\u304f\u308c\u307e\u3059\u3002<br \/>\n\u7a0e\u52d9\u76f8\u8ac7\u306f\u7a0e\u7406\u58eb\u3060\u3051\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3001\u7a0e\u7406\u58eb\u306e\u72ec\u5360\u696d\u52d9\u3067\u3059\u3002<\/p>\n<p><u>\u300c\u7bc0\u7a0e\u306a\u3069\u306e\u7a0e\u52d9\u76f8\u8ac7\u306b\u65e5\u3005\u4e57\u3063\u3066\u307b\u3057\u3044\u304b\u3089\u3001\u9867\u554f\u5951\u7d04\u3092\u3057\u3066\u3044\u308b\u300d\u3068\u304a\u3063\u3057\u3083\u308b\u304a\u5ba2\u69d8\u3082\u3044\u308b\u304f\u3089\u3044\u3001\u8fd1\u5e74\u30cb\u30fc\u30ba\u304c\u9ad8\u307e\u3063\u3066\u3044\u308b\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002<\/u><\/p>\n<p>\u4e0a\u8a18\u3067\u6319\u3052\u305f\u8a18\u5e33\u3001\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u3001\u7533\u544a\u66f8\u985e\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306f\u3001HP\u3084\u672c\u306a\u3069\u306e\u60c5\u5831\u3092\u3082\u3068\u306b\u884c\u3048\u3070\u3054\u81ea\u8eab\u3067\u3082\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3089\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u5f97\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u300c\u6642\u9593\u3068\u52b4\u529b\u3092\u304a\u91d1\u3067\u8cb7\u3046\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u65e5\u3005\u306e\u6570\u5b57\u3084\u6c7a\u7b97\u66f8\u3092\u3082\u3068\u306b\u7bc0\u7a0e\u5bfe\u7b56\u3092\u8003\u3048\u5224\u65ad\u3059\u308b\u3053\u3068\u306f\u3001\u7a0e\u52d9\u306e\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u3067\u6700\u65b0\u306e\u7a0e\u5236\u3092\u62bc\u3055\u3048\u3066\u3044\u308b\u7a0e\u7406\u58eb\u306b\u3057\u304b\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"0xkr4fjwk03obb2c73a5nzw\">2-5.\u7a0e\u52d9\u8abf\u67fb\u306e\u7acb\u3061\u4f1a\u3044<\/h3>\n<p>\u7a0e\u7406\u58eb\u306f<strong><span style=\"color: #e25041;\">\u7a0e\u52d9\u8abf\u67fb\u306e\u7acb\u3061\u4f1a\u3044<\/span><\/strong>\u3092\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3068\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u7b49\u306b\u3088\u3063\u3066\u3001\u7d0d\u7a0e\u8005\u304c\u6b63\u3057\u304f\u7a0e\u52d9\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u308b\u304b\u8abf\u67fb\u3092\u884c\u3046\u3053\u3068\u3067\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u306f\u3042\u304f\u307e\u3067\u300c\u8abf\u67fb\u300d\u3067\u3042\u308a\u3001\u8131\u7a0e\u306a\u3069\u5f8c\u308d\u3081\u305f\u3044\u3053\u3068\u304c\u306a\u3051\u308c\u3070\u6c7a\u3057\u3066\u6016\u304c\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e0d\u5b89\u306a\u6c17\u6301\u3061\u306b\u306a\u308b\u7d4c\u55b6\u8005\u306e\u65b9\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<u>\u7a0e\u7406\u58eb\u304c\u7acb\u3061\u4f1a\u3046\u3053\u3068\u3067\u3001\u7d4c\u55b6\u8005\u306e\u5b89\u5fc3\u306b\u7e4b\u304c\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u307e\u305f\u3001\u7a0e\u7406\u58eb\u306f\u6e96\u5099\u3059\u3079\u304d\u5fc5\u8981\u66f8\u985e\u3092\u63c3\u3048\u305f\u4e0a\u3067\u3001\u8abf\u67fb\u5b98\u304c\u6307\u6458\u3057\u3066\u304f\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u9805\u76ee\u306b\u3064\u3044\u3066\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u7a0e\u6cd5\u306e\u89e3\u91c8\u306e\u4ed5\u65b9\u306b\u3088\u3063\u3066\u7a0e\u52d9\u7f72\u5074\u3068\u7d0d\u7a0e\u8005\u5074\uff08\u7d4c\u55b6\u8005\uff09\u3068\u306e\u9593\u3067\u8a00\u3044\u5206\u304c\u5206\u304b\u308c\u308b\u3053\u3068\u304c\u3042\u3063\u3066\u3082\u3001\u7a0e\u7406\u58eb\u304c\u7acb\u3061\u4f1a\u3063\u3066\u3044\u308c\u3070\u7a0e\u6cd5\u9762\u304b\u3089\u56de\u7b54\u3057\u3066\u304f\u308c\u308b\u306e\u3067\u3001<u>\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u56de\u907f\u3084\u6e1b\u984d\u306b\u7e4b\u304c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<h2 id=\"dztea8w5fy7mkkwvyl8r5j\">3. \u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u30e1\u30ea\u30c3\u30c8\uff11<\/th>\n<td style=\"width: 69.5313%;\">\u4e8b\u696d\u306b\u5c02\u5ff5\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u30e1\u30ea\u30c3\u30c8\uff12<\/th>\n<td style=\"width: 69.5313%;\">\u9069\u5207\u306a\u7bc0\u7a0e\u5bfe\u7b56\u3092\u5b9f\u65bd\u3057\u3066\u7d0d\u7a0e\u984d\u304c\u6291\u3048\u3089\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u30e1\u30ea\u30c3\u30c8\uff13<\/th>\n<td style=\"width: 69.5313%;\">\u671f\u9593\u5185\u306b\u7533\u544a\u30fb\u7d0d\u7a0e\u304c\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u30e1\u30ea\u30c3\u30c8\uff14<\/th>\n<td style=\"width: 69.5313%;\">\u6b63\u3057\u304f\u7533\u544a\u30fb\u7d0d\u7a0e\u304c\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u30e1\u30ea\u30c3\u30c8\uff15<\/th>\n<td style=\"width: 69.5313%;\">\u8cc7\u91d1\u7e70\u308a\u30fb\u8cc7\u91d1\u8abf\u9054\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3067\u304d\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"ioj2pmycit3qvczsgrqjo\">3-1.\u3010\u30e1\u30ea\u30c3\u30c8\uff11\u3011\u4e8b\u696d\u306b\u5c02\u5ff5\u3067\u304d\u308b<\/h3>\n<p>\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u3068\u3001<strong><span style=\"color: #e25041;\">\u7d4c\u55b6\u8005\u306f\u4e8b\u696d\u306b\u5c02\u5ff5\u3067\u304d\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306b\u7d4c\u55b6\u8005\u304c\u95a2\u308f\u308b\u306e\u306f\u5fc5\u8981\u6700\u4f4e\u9650\u3068\u306a\u308b\u306e\u3067\u3001<u>\u4eca\u307e\u3067\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306b\u5145\u3066\u3066\u3044\u305f\u6642\u9593\u3092\u3001\u672c\u696d\u306e\u4e8b\u696d\u306b\u56de\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u3053\u308c\u304c\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u4e00\u756a\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"ll4bjluq0xxyz6cllt5xk\">3-2.\u3010\u30e1\u30ea\u30c3\u30c8\uff12\u3011\u9069\u5207\u306a\u7bc0\u7a0e\u5bfe\u7b56\u3092\u5b9f\u65bd\u3057\u3066\u7d0d\u7a0e\u984d\u304c\u6291\u3048\u3089\u308c\u308b<\/h3>\n<p>\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u3068\u3001<strong><span style=\"color: #e25041;\">\u9069\u5207\u306a\u7bc0\u7a0e\u5bfe\u7b56\u3092\u5b9f\u65bd\u3057\u3066\u7d0d\u7a0e\u984d\u304c\u6291\u3048\u3089\u308c\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u3042\u304f\u307e\u3067\u3082\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u4e00\u4f8b\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u9069\u6b63\u306a\u7bc0\u7a0e\u5bfe\u7b56\u3092\u884c\u3063\u305f\u7d50\u679c\u3001\u6570\u767e\u4e07\u5186\u306e\u7bc0\u7a0e\u306b\u6210\u529f\u3057\u305f\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u7bc0\u7a0e\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">\u7d4c\u55b6\u30bb\u30fc\u30d5\u30c6\u30a3\u5171\u6e08\u306b\u52a0\u5165\u3057\u639b\u91d1\u3092\u8cbb\u7528\u8a08\u4e0a<\/td>\n<td style=\"width: 50.0000%;\">72\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">\u65e5\u5f53\u65c5\u8cbb\u898f\u7a0b\u3092\u6d3b\u7528<\/td>\n<td style=\"width: 50.0000%;\">7\u4e072,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u3092\u6d3b\u7528<\/td>\n<td style=\"width: 50.0000%;\">80\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">30\u4e07\u5186\u4ee5\u4e0b\u306e\u8cc7\u7523\u8cfc\u5165\u30921\u5e74\u3067\u640d\u91d1\u8a08\u4e0a<\/td>\n<td style=\"width: 50.0000%;\">75\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\"><strong><span style=\"font-size: 18px;\">\u5408\u8a08\u7bc0\u7a0e\u984d<\/span><\/strong><\/td>\n<td style=\"width: 50.0000%;\"><strong><span style=\"font-size: 18px;\">234\u4e072,000\u5186<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u540c\u3058\u4f1a\u793e\u3067\u3042\u3063\u3066\u3082\u3001\u7bc0\u7a0e\u5bfe\u7b56\u3092\u884c\u3063\u305f\u304b\u3069\u3046\u304b\u3067\u3001\u7d0d\u3081\u308b\u7a0e\u91d1\u306e\u91d1\u984d\u306f\u5927\u304d\u304f\u5909\u308f\u3063\u3066\u304f\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/ht-tax.or.jp\/kigyou-guide\/tax-saving-measures-2\" target=\"_blank\" rel=\"noopener\">\u304a\u91d1\u3092\u6700\u5927\u9650\u6b8b\u3059\u305f\u3081\u306e\u6cd5\u4eba\u306e\u7bc0\u7a0e\u5bfe\u7b5633\u9078\u3010\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u4ed8\u304d\u3011<\/a><\/p>\n<h3 id=\"n4zukn80aqa52l2s16eqqu\">3-3.\u3010\u30e1\u30ea\u30c3\u30c8\uff13\u3011\u671f\u9593\u5185\u306b\u7533\u544a\u30fb\u7d0d\u7a0e\u304c\u3067\u304d\u308b<\/h3>\n<p>\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u3068\u3001<strong><span style=\"color: #e25041;\">\u671f\u9593\u5185\u306b\u7533\u544a\u30fb\u7d0d\u7a0e\u304c\u3067\u304d\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u5404\u7a2e\u7a0e\u91d1\u306e\u7533\u544a\u3068\u7d0d\u4ed8\u306e\u671f\u9650\u306f\u3001\u7533\u544a\u671f\u9650\u3084\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u7279\u5225\u306a\u5c4a\u51fa\u306a\u3069\u3092\u884c\u3063\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308c\u3070\u3001\u671f\u9650\u5185\u306b\u9593\u306b\u5408\u3046\u3088\u3046\u306b\u7533\u544a\u30fb\u7d0d\u7a0e\u306e\u4f5c\u696d\u3092\u9032\u3081\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"oevyj3bzkmdglax3btejjw\">3-4.\u3010\u30e1\u30ea\u30c3\u30c8\uff14\u3011\u6b63\u3057\u304f\u7533\u544a\u30fb\u7d0d\u7a0e\u304c\u3067\u304d\u308b<\/h3>\n<p>\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u3068\u3001<strong><span style=\"color: #e25041;\">\u6b63<\/span><\/strong><strong><span style=\"color: #e25041;\">\u3057\u304f\u7533\u544a\u30fb\u7d0d\u7a0e\u304c\u3067\u304d\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u7a0e\u91d1\u306e\u8a08\u7b97\u30df\u30b9\u3084\u7533\u544a\u6f0f\u308c\u304c\u3042\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u6298\u306b\u6307\u6458\u3092\u53d7\u3051\u3001\u60aa\u8cea\u3068\u306a\u308c\u3070\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u91cd\u52a0\u7b97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e00\u5ea6\u8131\u7a0e\u884c\u70ba\u3092\u884c\u3063\u3066\u3057\u307e\u3063\u305f\u4e8b\u696d\u4e3b\u306f\u3001\u7a0e\u52d9\u7f72\u5185\u3067\u306e\u5c65\u6b74\u3082\u304d\u3061\u3093\u3068\u6b8b\u308b\u305f\u3081\u3001\u6b21\u306e\u7a0e\u52d9\u8abf\u67fb\u307e\u3067\u306e\u671f\u9593\u3082\u77ed\u304f\u306a\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u30d7\u30ed\u3067\u3042\u308b\u7a0e\u7406\u58eb\u306b\u304a\u9858\u3044\u3059\u308b\u3053\u3068\u3067\u3001\u904e\u5c11\u7533\u544a\u306a\u3069\u306e\u8aa4\u3063\u305f\u7533\u544a\u3092\u9632\u3050\u52b9\u679c\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"1ufr2w96xhk0esj48yero4n\">3-5.\u3010\u30e1\u30ea\u30c3\u30c8\uff15\u3011\u8cc7\u91d1\u7e70\u308a\u30fb\u8cc7\u91d1\u8abf\u9054\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3067\u304d\u308b<\/h3>\n<p>\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u3068\u3001<strong><span style=\"color: #e25041;\">\u8cc7\u91d1\u7e70\u308a\u30fb\u8cc7\u91d1\u8abf\u9054\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3067\u304d\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u304b\u3089\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u6709\u5229\u306a\u878d\u8cc7\u3084\u81ea\u6cbb\u4f53\u306a\u3069\u304b\u3089\u306e\u88dc\u52a9\u91d1\u7533\u8acb\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u878d\u8cc7\u3092\u53d7\u3051\u305f\u308a\u88dc\u52a9\u91d1\u3092\u7533\u8acb\u3059\u308b\u969b\u306b\u5fc5\u8981\u306a\u3001\u4e8b\u696d\u8a08\u753b\u66f8\u3084\u6b8b\u9ad8\u8a66\u7b97\u8868\u306e\u4f5c\u6210\u306b\u95a2\u3057\u3066\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3082\u3089\u3046\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2 id=\"q1v61pwreigaoz34dvzpeq\">4.\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u30c7\u30e1\u30ea\u30c3\u30c8\uff11<\/th>\n<td style=\"width: 533.438px;\">\u9867\u554f\u6599\u304c\u9ad8\u304f\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<th><span style=\"color: #ffffff;\">\u30c7<\/span>\u30e1\u30ea\u30c3\u30c8\uff12<\/th>\n<td style=\"width: 533.438px;\">\u4e8b\u696d\u3084\u7d4c\u55b6\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u529b\u304c\u3064\u304d\u306b\u304f\u3044<\/td>\n<\/tr>\n<tr>\n<th><span style=\"font-size: medium; color: #ffffff;\">\u30c7<\/span>\u30e1\u30ea\u30c3\u30c8\uff13<\/th>\n<td style=\"width: 533.438px;\">\u4f9d\u5b58\u3057\u3059\u304e\u308b\u3068\u6025\u306a\u7a0e\u7406\u58eb\u5909\u66f4\u306e\u6642\u306b\u7d4c\u55b6\u306b\u652f\u969c\u3092\u304d\u305f\u3059<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"z8xwnseg4eoirzhqx4oe9\">4-1.\u3010\u30c7\u30e1\u30ea\u30c3\u30c81\u3011\u9867\u554f\u6599\u304c\u9ad8\u304f\u306a\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u9867\u554f\u6599\u304c\u9ad8\u304f\u306a\u308b<\/span><\/strong>\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306b\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u4e38\u6295\u3052\u3059\u308b\u5834\u5408\u3001\u81ea\u793e\u306e\u624b\u9593\u3092\u7701\u3051\u308b\u5206\u3001\u7a0e\u7406\u58eb\u306b\u3068\u3063\u3066\u306f\u591a\u304f\u306e\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<u>\u8a18\u5e33\u4ee3\u884c\u3060\u3051\u3001\u6c7a\u7b97\u66f8\u4f5c\u6210\u3060\u3051\u3092\u30b9\u30dd\u30c3\u30c8\u7684\u306b\u4f9d\u983c\u3057\u305f\u5834\u5408\u3068\u6bd4\u3079\u3066\u3001\u9867\u554f\u6599\u306f\u9ad8\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<h3 id=\"vnhfxuv728qxggzingtxjg\">4-2.\u3010\u30c7\u30e1\u30ea\u30c3\u30c82\u3011\u4e8b\u696d\u3084\u7d4c\u55b6\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u529b\u304c\u3064\u304d\u306b\u304f\u3044<\/h3>\n<p>\u3053\u308c\u306f\u4e00\u6614\u524d\u306b\u8a00\u308f\u308c\u3066\u3044\u305f\u3053\u3068\u3067\u3059\u304c\u3001<strong><span style=\"color: #e25041;\">\u4e8b\u696d\u3084\u7d4c\u55b6\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u529b\u304c\u3064\u304d\u306b\u304f\u3044<\/span><\/strong>\u3068\u3044\u3046\u8003\u3048\u65b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d4c\u55b6\u8005\u306f\u6570\u5b57\u306b\u57fa\u3065\u304f\u5224\u65ad\u3092\u8feb\u3089\u308c\u307e\u3059\u3002<br \/>\n\u524d\u671f\u3068\u6bd4\u8f03\u3057\u3066\u58f2\u4e0a\u3092\u3069\u308c\u307b\u3069\u5897\u3084\u3059\u3079\u304d\u304b\u3001\u540c\u696d\u4ed6\u793e\u3068\u6bd4\u3079\u3066\u5229\u76ca\u7387\u3084\u52b4\u50cd\u5206\u914d\u7387\u306f\u9069\u6b63\u304b\u306a\u3069\u3001\u7d4c\u55b6\u8005\u304c\u4f1a\u8a08\u4e0a\u306e\u6570\u5b57\u3092\u7406\u89e3\u3057\u3066\u5206\u6790\u3092\u3059\u308b\u3053\u3068\u306f\u3068\u3066\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u3059\u3079\u3066\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3057\u3066\u3057\u307e\u3046\u3068\u3001<u>\u7a0e\u52d9\u66f8\u985e\u3092\u8aad\u307f\u89e3\u304f\u529b\u304c\u3064\u304d\u306b\u304f\u304f\u306a\u308a\u3001\u3044\u3056\u3068\u3044\u3046\u6642\u306b\u9069\u6b63\u306a\u7d4c\u55b6\u5224\u65ad\u3092\u4e0b\u305b\u306a\u3044<\/u>\u3068\u3044\u3046\u8003\u3048\u65b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"vbmg8rx9dnozhl71s79q1\">4-3.\u3010\u30c7\u30e1\u30ea\u30c3\u30c83\u3011\u4f9d\u5b58\u3057\u3059\u304e\u308b\u3068\u6025\u306a\u7a0e\u7406\u58eb\u5909\u66f4\u306e\u6642\u306b\u7d4c\u55b6\u306b\u652f\u969c\u3092\u304d\u305f\u3059<\/h3>\n<p><span style=\"font-size: 15.2px; color: #e25041;\"><strong>\u4f9d\u5b58\u3057\u3059\u304e\u308b\u3068\u6025\u306a\u7a0e\u7406\u58eb\u5909\u66f4\u306e\u6642\u306b\u7d4c\u55b6\u306b\u652f\u969c<\/strong><\/span><span style=\"font-size: 15.2px; color: #333333;\">\u3092\u304d\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 15.2px; color: #333333;\">\u7a0e\u7406\u58eb\u3068\u4f55\u304b\u3057\u3089\u610f\u898b\u306e\u76f8\u9055\u304c\u3042\u3063\u305f\u308a\u3001\u7a0e\u7406\u58eb\u304c\u6025\u306b\u5f15\u9000\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u65b0\u305f\u306a\u7a0e\u7406\u58eb\u3092\u63a2\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u3059\u3050\u306b\u65b0\u3057\u3044\u7a0e\u7406\u58eb\u304c\u898b\u3064\u304b\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u898b\u3064\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u81ea\u793e\u3067\u4e00\u5b9a\u671f\u9593\u3001\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306e\u696d\u52d9\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001<u>\u793e\u5185\u306e\u8ab0\u3082\u304c\u300c\u307e\u3063\u305f\u304f\u308f\u304b\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u72b6\u614b\u3060\u3068\u7d4c\u55b6\u306b\u652f\u969c\u3092\u304d\u305f\u3059<\/u>\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2 id=\"86bh177m8dnwvgiqdnv7am\">5. \u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u3053\u3068\u304c\u5411\u3044\u3066\u3044\u308b\u7d4c\u55b6\u8005<\/h2>\n<p>\uff13\u7ae0\u306e\u30e1\u30ea\u30c3\u30c8\u3001\uff14\u7ae0\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u52d8\u6848\u3057\u3066\u3001\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u3053\u3068\u304c\u5411\u3044\u3066\u3044\u308b\u7d4c\u55b6\u8005\u306e\u7279\u5fb4\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f53\u793e\u3001<strong><span style=\"color: #e25041;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u4e38\u6295\u3052\u3057\u305f\u304a\u5ba2\u69d8\u306e\u58f0\u3082\u5408\u308f\u305b\u3066\u3054\u7d39\u4ecb<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5c0f\u898f\u6a21\u306a\u4f1a\u793e\u306e\u7d4c\u55b6\u8005<\/li>\n<li>\u672c\u696d\u306b\u96c6\u4e2d\u3057\u305f\u3044\u7d4c\u55b6\u8005<\/li>\n<li>\u5275\u696d\u671f\u306e\u7d4c\u55b6\u8005<\/li>\n<li>\u7a0e\u52d9\u76f8\u8ac7\u304c\u3057\u305f\u3044\u7d4c\u55b6\u8005<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"orapb96looc3wq2jvk25td\">5-1.\u793e\u54e1\u657010\u540d\u672a\u6e80\u306e\u5c0f\u898f\u6a21\u306a\u4f1a\u793e\u306e\u7d4c\u55b6\u8005<\/h3>\n<p>\u793e\u54e1\u657010\u540d\u672a\u6e80\u306e<strong><span style=\"color: #e25041;\">\u5c0f\u898f\u6a21\u306a\u4f1a\u793e\u306e\u7d4c\u55b6\u8005<\/span><\/strong>\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092<\/span>\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u793e\u54e1\u657010\u540d\u672a\u6e80\u306e\u4f1a\u793e\u306f\u7d4c\u7406\u30b9\u30bf\u30c3\u30d5\u3092\u96c7\u7528\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u304c\u591a\u304f\u3001\u9650\u3089\u308c\u305f\u30ea\u30bd\u30fc\u30b9\u3067\u58f2\u4e0a\u3092\u7acb\u3066\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u672c\u696d\u306b\u96c6\u4e2d\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u6642\u9593\u3092\u8981\u3059\u308b\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306f\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u5b9f\u969b\u306b\u5f53\u793e\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306e\u4ee3\u884c\u3092\u4f9d\u983c\u3057\u305f\u3068\u3053\u308d\u3001\u8cbb\u7528\u3092\u7bc0\u7d04\u3067\u304d\u3001\u878d\u8cc7\u306e\u7533\u3057\u8fbc\u307f\u3082\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u3068\u3044\u3046\u304a\u5ba2\u69d8\u306e\u58f0\u3067\u3059\u3002<\/p>\n<p class=\"attention-p\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/07\/i3jcplwsq6d-1718583961.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<\/div>\n<h3 id=\"81ycqyjiyvs4iatuasmmvx\">5-2.\u672c\u696d\u306b\u96c6\u4e2d\u3057\u305f\u3044\u7d4c\u55b6\u8005<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u672c\u696d\u306b\u96c6\u4e2d\u3057\u305f\u3044\u7d4c\u55b6\u8005<\/span><\/strong>\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092<\/span>\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u7d4c\u55b6\u8005\u3068\u3057\u3066\u672c\u696d\u30fb\u4eba\u4e8b\u7ba1\u7406\u30fb\u4f1a\u8a08\u306a\u3069\u3001\u4f1a\u793e\u306e\u3059\u3079\u3066\u306e\u3053\u3068\u3092\u628a\u63e1\u3057\u305f\u3044\u3068\u601d\u3063\u3066\u3044\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u3067\u3057\u3087\u3046\u3002\u3057\u304b\u3057\u3001<u>\u5b89\u5b9a\u3057\u305f\u58f2\u4e0a\u3092\u7acb\u3066\u3066\u3044\u304f\u305f\u3081\u306b\u306f\u3001\u307e\u305a\u672c\u696d\u306b\u96c6\u4e2d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u672c\u696d\u306b\u96c6\u4e2d\u3059\u308b\u305f\u3081\u306b\u3001\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306f\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u3068\u3044\u3046\u306e\u3082\u4e00\u3064\u306e\u6226\u7565\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u5b9f\u969b\u306b\u5f53\u793e\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306e\u4ee3\u884c\u3092\u4f9d\u983c\u3057\u305f\u3068\u3053\u308d\u3001\u793e\u9577\u81ea\u8eab\u306e\u624b\u9593\u304c\u6e1b\u3063\u305f\u3068\u3044\u3046\u304a\u5ba2\u69d8\u306e\u58f0\u3067\u3059\u3002<\/p>\n<p class=\"attention-p\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/07\/m2jnua5ccm-1718583270.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<\/div>\n<h3 id=\"47dzaitda7c6dwoonangc\">5-3.\u5275\u696d\u671f\u306e\u7d4c\u55b6\u8005<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u5275\u696d\u671f\u306e\u7d4c\u55b6\u8005<\/span><\/strong>\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u5b9f\u969b\u306b\u79c1\u304c\u5bfe\u5fdc\u3057\u305f\u5275\u696d\u671f\u306e\u304a\u5ba2\u69d8\u306e\u4e2d\u306b\u3082\u3001\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3082\u306e\u306e<u>\u300c\u6163\u308c\u306a\u3044\u8a18\u5e33\u4f5c\u696d\u306b\u8ffd\u308f\u308c\u3066\u3001\u672c\u696d\u306b\u96c6\u4e2d\u3067\u304d\u306a\u3044\u304b\u3089\u7a0e\u7406\u58eb\u306b\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u304a\u9858\u3044\u3057\u305f\u3044\u2026\u3002\u300d<\/u>\u3068\u304a\u3063\u3057\u3083\u3089\u308c\u308b\u65b9\u304c\u591a\u304f\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u5275\u696d\u671f\u306e\u7d4c\u55b6\u8005\u306f\u307e\u305a\u672c\u696d\u306b\u6ce8\u529b\u3057\u3066\u3001\u5b89\u5b9a\u7684\u306b\u58f2\u308a\u4e0a\u3052\u3092\u7acb\u3066\u3089\u308c\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306f\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3057\u3066\u3001\u672c\u696d\u306b\u6ce8\u529b\u3067\u304d\u308b\u30ea\u30bd\u30fc\u30b9\u3092\u78ba\u4fdd\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u5b9f\u969b\u306b\u5f53\u793e\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306e\u4ee3\u884c\u3092\u4f9d\u983c\u3057\u305f\u3068\u3053\u308d\u3001\u5275\u696d\u5f53\u521d\u306e\u5fd9\u3057\u3044\u6642\u671f\u3092\u4e57\u308a\u8d8a\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u3068\u3044\u3046\u304a\u5ba2\u69d8\u306e\u58f0\u3067\u3059\u3002<\/p>\n<p class=\"attention-p\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/08\/6p6cf5bhsnv-1724307245.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<\/div>\n<h3 id=\"z55iulvyhuf05tbnt37fl\">5-4.\u7a0e\u52d9\u76f8\u8ac7\u304c\u3057\u305f\u3044\u7d4c\u55b6\u8005<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u7a0e\u7406\u58eb\u306b\u7a0e\u52d9\u76f8\u8ac7\u304c\u3057\u305f\u3044\u7d4c\u55b6\u8005<\/span><\/strong>\u306f\u3001\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u76f8\u8ac7\u306f\u3001\u300c\u7bc0\u7a0e\u306a\u3069\u306e\u7a0e\u52d9\u76f8\u8ac7\u306b\u65e5\u3005\u4e57\u3063\u3066\u307b\u3057\u3044\u304b\u3089\u9867\u554f\u5951\u7d04\u3092\u3057\u3066\u3044\u308b\u300d\u3068\u304a\u3063\u3057\u3083\u308b\u7d4c\u55b6\u8005\u306e\u65b9\u3082\u3044\u308b\u304f\u3089\u3044\u3001\u8fd1\u5e74\u30cb\u30fc\u30ba\u304c\u9ad8\u307e\u3063\u3066\u3044\u308b\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306f\u4f5c\u6210\u3057\u305f\u6c7a\u7b97\u66f8\u985e\u3092\u3082\u3068\u306b\u3001\u7bc0\u7a0e\u3084\u8cc7\u91d1\u7e70\u308a\u3001\u8cc7\u91d1\u8abf\u9054\u306b\u3064\u3044\u3066\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u65e5\u9803\u304b\u3089\u304a\u91d1\u306e\u51fa\u5165\u308a\u3092\u7ba1\u7406\u3057\u3001\u5b9f\u614b\u3092\u628a\u63e1\u3057\u3066\u3044\u308b\u4f1a\u793e\u3060\u304b\u3089\u3053\u305d\u3067\u304d\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3082\u3042\u308b\u306e\u3067\u3001\u7a0e\u52d9\u76f8\u8ac7\u304c\u3057\u305f\u3044\u7d4c\u55b6\u8005\u306f\u7a0e\u7406\u58eb\u3078<span style=\"font-size: 16px; color: #333333;\">\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u4e38\u6295\u3052\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u5b9f\u969b\u306b\u5f53\u793e\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u7a0e\u52d9\u76f8\u8ac7\u3092\u3057\u305f\u3068\u3053\u308d\u3001\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u305f\u308a\u3001\u7bc0\u7a0e\u306b\u7e4b\u304c\u3063\u305f\u3068\u3044\u3046\u304a\u5ba2\u69d8\u306e\u58f0\u3067\u3059\u3002<\/p>\n<p class=\"attention-p\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/07\/aov0sgr9tx9-1718582983.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<\/div>\n<h2 id=\"lubt05dg1qgr1kxjte5miq\">6.\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3057\u305f\u5834\u5408\u306e\u8cbb\u7528\u306f85-100\u4e07\u5186\u7a0b\u5ea6<\/h2>\n<p>\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3057\u305f\u5834\u5408\u306e\u76f8\u5834\u306f\u3001<strong><span style=\"color: #e25041;\">\u5e74\u959385-100\u4e07\u5186\u7a0b\u5ea6<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u8cbb\u7528\u306e\u5185\u8a33\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u9867\u554f\u6599\uff08\u57fa\u672c\u6599\u91d1\u306e\u3088\u3046\u306a\u3082\u306e\uff09<\/th>\n<td style=\"width: 50.0000%;\">\u6708\u3005\uff15\u4e07\u5186\uff5e<\/td>\n<\/tr>\n<tr>\n<th>\u8a18\u5e33\u4ee3\u884c\u6599<\/th>\n<td style=\"width: 50.0000%;\">\u6708\u30055,000-1\u4e07\u5186\u7a0b\u5ea6<\/td>\n<\/tr>\n<tr>\n<th>\u6c7a\u7b97\u6599<\/th>\n<td style=\"width: 50.0000%;\">20-30\u4e07\u5186\u7a0b\u5ea6\uff08\u9867\u554f\u6599\u306e4-6\u304b\u6708\u5206\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7387\u76f4\u306b\u300c\u9ad8\u3044\u2026\u300d\u3068\u601d\u308f\u308c\u305f\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u7d4c\u7406\u30b9\u30bf\u30c3\u30d5\u3092\uff11\u540d\u96c7\u7528\u3057\u305f\u5834\u5408\u3088\u308a\u304b\u304b\u308b\u8cbb\u7528\u306f\u5c11\u306a\u304f\u6e08\u3080\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/07\/kvi2lrc3x2h-1717389814.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u30b3\u30b9\u30d1\u304c\u826f\u3044\u3060\u3051\u3067\u306a\u304f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u8996\u70b9\u304b\u3089\u6700\u65b0\u306e\u7a0e\u6cd5\u306b\u5247\u3063\u3066\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306e\u696d\u52d9\u3092\u884c\u3063\u3066\u304f\u308c\u308b\u3053\u3068\u304c\u3001\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n<h2 id=\"p0oujqae77gokvouooggv\">7.\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u6642\u306b\u6ce8\u610f\u3059\u308b\uff12\u3064\u306e\u3053\u3068<\/h2>\n<p>\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3059\u308b\u6642\u306b\u6ce8\u610f\u3059\u308b\uff12\u3064\u306e\u3053\u3068\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u9818\u53ce\u66f8\u3092\u8cac\u4efb\u3092\u6301\u3063\u3066\u7ba1\u7406\u3059\u308b<\/li>\n<li>\u7d4c\u7406\u66f8\u985e\u306f\uff17\u5e74\u9593\u4fdd\u7ba1\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"7tgxf5u2s6v6qb90dhaok\">7-1.\u9818\u53ce\u66f8\u3092\u8cac\u4efb\u3092\u3082\u3063\u3066\u7ba1\u7406\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u9818\u53ce\u66f8\u306f\u3042\u306a\u305f\u304c\u8cac\u4efb\u3092\u3082\u3063\u3066\u7ba1\u7406<\/span><\/strong>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3057\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u53d6\u5f15\u5148\u306a\u3069\u304b\u3089\u9818\u53ce\u66f8\u304c\u3042\u306a\u305f\u306e\u3068\u3053\u308d\u3078\u5c4a\u304f\u3053\u3068\u306b\u5909\u308f\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4eca\u307e\u3067\u901a\u308a\u3001\u3057\u3063\u304b\u308a\u3068\u7ba1\u7406\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u7a0e\u7406\u58eb\u306b\u30b9\u30e0\u30fc\u30ba\u306b\u8a18\u5e33\u3057\u3066\u3082\u3089\u3046\u305f\u3081\u306b\u3082\u3001<u>\u3042\u308b\u7a0b\u5ea6\u5206\u985e\u3067\u5206\u3051\u3066\u304b\u3089\u6e21\u3059<\/u>\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<br \/>\n\u7a0e\u7406\u58eb\u3068\u8a71\u3057\u5408\u3044\u3001\u30b8\u30e3\u30f3\u30eb\u5225\u30fb\u696d\u754c\u5225\u306a\u3069\u3001\u3042\u308b\u7a0b\u5ea6\u30eb\u30fc\u30eb\u3092\u6c7a\u3081\u3066\u6574\u7406\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"olhmlkdrs3qpah4czfh\">7-2.\u7d4c\u7406\u66f8\u985e\u306f\uff17\u5e74\u9593\u4fdd\u7ba1\u3059\u308b<\/h3>\n<p>\u9818\u53ce\u66f8\u3084\u5e33\u7c3f\u306a\u3069\u306e<strong><span style=\"color: #e25041;\">\u7d4c\u7406\u95a2\u9023\u66f8\u985e\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30897\u5e74\u9593\u4fdd\u7ba1\u3059\u308b<\/span><\/strong>\u3053\u3068\u304c\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3001\u6240\u5f97\u7a0e\u6cd5\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u306a\u3069\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e07\u304c\u4e00\u7834\u68c4\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u9752\u8272\u7533\u544a\u306e\u7279\u5225\u63a7\u9664\u304c\u53d6\u308a\u6d88\u3057\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u7a0e\u7406\u58eb\u4efb\u305b\u306b\u305b\u305a\u3001\u3054\u81ea\u8eab\u3067\u3082\u4fdd\u7ba1\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"ezm9ilvfct70135k359nh0ig\">8.\u5275\u696d\u671f\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306f\u8fbb\u30fb\u672c\u90f7 \u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc\u306b\u4e38\u6295\u3052\u3057\u3066\u304f\u3060\u3055\u3044<\/h2>\n<p>\u5275\u696d\u671f\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306f\u8fbb\u30fb\u672c\u90f7 \u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc\u306b\u4e38\u6295\u3052\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"aztc0300n7rcm0qsxcczk\">8-1.\u3042\u306a\u305f\u306b\u3057\u304b\u3067\u304d\u306a\u3044\u696d\u52d9\u306b\u96c6\u4e2d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u8fbb\u30fb\u672c\u90f7 \u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc\u306b<\/span>\u4e38\u6295\u3052\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u55b6\u696d\u6d3b\u52d5\u306a\u3069\u306e<strong><span style=\"color: #e25041;\">\u300c\u3042\u306a\u305f\u306b\u3057\u304b\u3067\u304d\u306a\u3044\u696d\u52d9\u300d\u306b\u96c6\u4e2d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u5275\u696d\u671f\u306e\u7d4c\u55b6\u8005\u306e\u65b9\u306b\u306f\u300c\u81ea\u5206\u4e00\u4eba\u3067\u306a\u3093\u3068\u304b\u306a\u308b\u306f\u305a\u2026\u300d\u3068\u304a\u8003\u3048\u306e\u65b9\u304c\u591a\u304f\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u304c\u3001\u5275\u696d\u671f\u306e\u7d4c\u55b6\u8005\u306f\u3068\u3066\u3082\u5fd9\u3057\u3044\u306e\u304c\u73fe\u5b9f\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u79c1\u306e\u304a\u5ba2\u69d8\u306e\u4e2d\u306b\u306f\u3001<span style=\"font-size: 16px; color: #333333;\"><u>\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3082\u306e\u306e\u300c<span style=\"font-size: 16px; color: #333333;\">\u6bce\u65e5\u306e\u4f1a\u8a08\u696d\u52d9\u306e\u305f\u3081\u306b\u3001\u6df1\u591c\u3001\u81ea\u5b85\u3067\u6b8b\u696d\u3057\u3066\u3044\u308b\u2026\u3002<\/span>\u672c\u696d\u306b\u96c6\u4e2d\u3067\u304d\u306a\u3044\u304b\u3089\u7a0e\u7406\u58eb\u306b\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u304a\u9858\u3044\u3057\u305f\u3044\u2026\u3002\u300d\u3068\u304a\u3063\u3057\u3083\u3089\u308c\u308b\u65b9\u3082\u591a\u304f\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002<\/u><\/span><\/p>\n<p>\u300c\u5fd9\u3057\u3059\u304e\u3066\u3001\u8a2d\u7acb\u6e96\u5099\u3082\u55b6\u696d\u6d3b\u52d5\u3082\u3046\u307e\u304f\u3044\u304b\u306a\u3044\uff01\u300d<br \/>\n\u3068\u3044\u3063\u305f\u60aa\u5faa\u74b0\u306b\u9665\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u306e\u306a\u3044\u3088\u3046\u306b\u3001\u65e9\u3081\u306b\u79c1\u305f\u3061\u3092\u983c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"s4lbdywmne01ni82fy32dc\">8-2.\u5e74\u959366\u4e07\u5186\uff5e\u3067\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u4e38\u6295\u3052\u3067\u304d\u308b<\/h3>\n<p>\u4f1a\u793e\u306e\u5e74\u9593\u58f2\u4e0a\u9ad8\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u8fbb\u30fb\u672c\u90f7 \u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc\u3067\u3042\u308c\u3070\u3001\u5e74\u959366\u4e07\u5186\uff5e\u3067\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u4e38\u6295\u3052\u3044\u305f\u3060\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u5e74\u9593\u58f2\u4e0a\u9ad8<\/th>\n<th><span style=\"font-size: 14px;\">\u6708\u3005\u306e\u7a0e\u52d9\u9867\u554f\u6599<\/span><span style=\"font-size: 10px;\">\uff08\u7a0e\u8fbc\uff09<\/span><\/th>\n<th>\u6c7a\u7b97\u6599<span style=\"font-size: 10px;\">\uff08\u7a0e\u8fbc\uff09<\/span><\/th>\n<th>\u5e74\u9593\u5408\u8a08<span style=\"font-size: 10px;\">\uff08\u7a0e\u8fbc\uff09<\/span><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25%; background-color: #efefef;\">1,000\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"width: 25.0000%;\">4\u4e074,000\u5186<\/td>\n<td rowspan=\"6\" style=\"width: 25.0000%;\">\u6708\u9593\u9867\u554f\u6599\u306e3\u304b\u6708\u5206<\/td>\n<td style=\"width: 25.0000%;\">66\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%; background-color: #efefef;\">1,000\u4e07\u5186\u8d85<\/td>\n<td style=\"width: 25.0000%;\">4\u4e076,200\u5186<\/td>\n<td style=\"width: 25.0000%;\">69\u4e073,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%; background-color: #efefef;\">3,000\u4e07\u5186\u8d85<\/td>\n<td style=\"width: 25.0000%;\">4\u4e079,500\u5186<\/td>\n<td style=\"width: 25.0000%;\">74\u4e072,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%; background-color: #efefef;\">5,000\u4e07\u5186\u8d85<\/td>\n<td style=\"width: 25.0000%;\">5\u4e075,000\u5186<\/td>\n<td style=\"width: 25.0000%;\">82\u4e075,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%; background-color: #efefef;\">8,000\u4e07\u5186\u8d85<\/td>\n<td style=\"width: 25.0000%;\">6\u4e07500\u5186<\/td>\n<td style=\"width: 25.0000%;\">90\u4e077,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%; background-color: #efefef;\">1\u5104\u5186\u8d85<\/td>\n<td style=\"width: 25.0000%;\">6\u4e076,000\u5186<\/td>\n<td style=\"width: 25.0000%;\">99\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25%; background-color: #efefef;\">1.5\u5104\u5186\u8d85<\/td>\n<td colspan=\"3\" style=\"width: 75%;\">\u5225\u9014\u304a\u898b\u7a4d\u308a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u6d88\u8cbb\u7a0e\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u304a\u5ba2\u69d8\u306f\u3001\u4e0a\u8a18\u306e\u6708\u984d\u9867\u554f\u6599\u304b\u30891\u4e071,000\u5186\u3001\u6c7a\u7b97\u6599\u304b\u30893\u4e073,000\u5186\u3092\u304a\u5024\u5f15\u304d\u3057\u305f\u6599\u91d1\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"qy4lygufkgijvgo1vktwik\">8-3.\u696d\u754c\u5c48\u6307\u306e\u5b9f\u7e3e\u3092\u8a87\u308b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u904b\u55b6<\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7\u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc\u3092\u904b\u55b6\u3057\u3066\u3044\u308b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001<u>\u5275\u696d100\u5e74\u30fb\u7d2f\u8a083\u4e07\u4ef6\u4ee5\u4e0a\u306e\u4f1a\u793e\u8a2d\u7acb\u3092\u30b5\u30dd\u30fc\u30c8<\/u>\u3057\u3066\u304d\u305f\u3001<strong><span style=\"color: #e25041;\">\u696d\u754c\u5c48\u6307\u306e\u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u56fd\u5185\u62e0\u70b9\u6570\u306f88\u7b87\u6240\u3001\u8077\u54e1\u6570\u306f2,072\u4eba\u4ee5\u4e0a\u3068\u65e5\u672c\u30c8\u30c3\u30d7\u30af\u30e9\u30b9\u306e\u898f\u6a21\u3092\u8a87\u308a\u3001\u4f1a\u793e\u8a2d\u7acb\u304b\u3089\u8a2d\u7acb\u5f8c\u306e\u9867\u554f\u7a0e\u7406\u58eb\u3001\u7a0e\u52d9\u8abf\u67fb\u3084\u76f8\u7d9a\u554f\u984c\u306a\u3069\u3001\u5e45\u5e83\u304f\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\n<p>\u5b89\u5fc3\u3057\u3066\u304a\u4efb\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/07\/g_1721369712-1721369712.png\" alt=\"\" width=\"940\" class=\"fr-draggable\" style=\"width: 76.3%; display: block; vertical-align: top; margin: 5px auto; text-align: center;\" \/><\/p>\n<h3>8-4.\u5b9f\u969b\u306e\u304a\u5ba2\u69d8\u306e\u58f0<\/h3>\n<p>\u6700\u5f8c\u306b\u3001\u5b9f\u969b\u306b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u4e38\u6295\u3052\u3057\u305f\u304a\u5ba2\u69d8\u306e\u58f0\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u5f0a\u793e\u306f<strong><span style=\"color: #e25041;\">\u30af\u30e9\u30a6\u30c9\u578b\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5c0e\u5165<\/span><\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<br 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