{"id":6218,"date":"2024-08-05T09:24:03","date_gmt":"2024-08-05T00:24:03","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=6218"},"modified":"2024-10-17T13:21:57","modified_gmt":"2024-10-17T04:21:57","slug":"incorporation-social-insurance","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/incorporation-social-insurance","title":{"rendered":"\u6cd5\u4eba\u6210\u308a\u3067\u793e\u4f1a\u4fdd\u967a\u306e\u4f55\u304c\u5909\u308f\u308b\uff1f\u624b\u7d9a\u304d\u30fb\u8ca0\u62c5\u984d\u30fb\u30e1\u30ea\u30c3\u30c8\u3084\u6ce8\u610f\u70b9"},"content":{"rendered":"<p><strong>\u300c\u6cd5\u4eba\u6210\u308a\u306b\u3088\u3063\u3066\u793e\u4f1a\u4fdd\u967a\u306e\u4f55\u304c\u5909\u308f\u308b\u306e\u304b\uff1f\u300d<br \/>\n\u300c\u6cd5\u4eba\u6210\u308a\u5f8c\u306e\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u306f\u4f55\u3092\u3044\u3064\u307e\u3067\u306b\u3059\u308c\u3070\u826f\u3044\u306e\u3060\u308d\u3046\uff1f\u300d<\/strong><\/p>\n<p>\u73fe\u5728\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306e\u306a\u304b\u306b\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u304a\u6301\u3061\u306e\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u3001<strong><span style=\"color: #e25041;\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6642\u3068\u306f\u7570\u306a\u308b\u793e\u4f1a\u4fdd\u967a\u3078\u306e\u52a0\u5165\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059<\/span><\/strong>\u3002\u305d\u306e\u305f\u3081\u3001\u6cd5\u4eba\u6210\u308a\u5f8c\u306f<strong><span style=\"color: #e25041;\">\u6c7a\u3081\u3089\u308c\u305f\u671f\u9650\u5185\u306b\u305d\u306e\u793e\u4f1a\u4fdd\u967a\u3078\u52a0\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u793e\u4f1a\u4fdd\u967a\u306e\u9055\u3044<br \/>\n\u30fb\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u65b9\u6cd5<br \/>\n\u30fb\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u984d<br \/>\n\u30fb\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u306e\u30e1\u30ea\u30c3\u30c8<br \/>\n\u30fb\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<br \/>\n\u30fb\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u6642\u306e\u6ce8\u610f\u70b9<br \/>\n\u30fb\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u65b9\u6cd5<\/p>\n<\/div>\n<p>\u672c\u8a18\u4e8b\u3092\u8aad\u3080\u3053\u3068\u3067\u3001<u>\u3042\u306a\u305f\u304c\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u5834\u5408\u306e\u300c\u793e\u4f1a\u4fdd\u967a\u306e\u30a4\u30e1\u30fc\u30b8\u300d\u304c\u56fa\u307e\u3063\u3066\u304f\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/u>\u305d\u306e\u30a4\u30e1\u30fc\u30b8\u3092\u3082\u3068\u306b\u3001\u3042\u306a\u305f\u304c\u7d0d\u5f97\u3057\u305f\u4e0a\u3067\u6cd5\u4eba\u6210\u308a\u304c\u3067\u304d\u308b\u3053\u3068\u3092\u9858\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u3067\u3059\u304c\u3001\u5e83\u7fa9\u3068\u72ed\u7fa9\u304c\u3042\u308a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong><u>\u300a\u5e83\u7fa9\u3068\u72ed\u7fa9\u306e\u793e\u4f1a\u4fdd\u967a\u300b<\/u><\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u5e83\u7fa9<\/th>\n<th style=\"text-align: center;\">\u72ed\u7fa9<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>\u5065\u5eb7\u4fdd\u967a<br \/>\n\u539a\u751f\u5e74\u91d1<br \/>\n\u4ecb\u8b77\u4fdd\u967a<\/strong><\/span><br \/>\n\u96c7\u7528\u4fdd\u967a<br \/>\n\u52b4\u707d\u4fdd\u967a<br \/>\n\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u62e0\u51fa\u91d1<\/td>\n<td style=\"width: 50%; text-align: center;\"><span style=\"color: #000000;\"><strong>\u5065\u5eb7\u4fdd\u967a<\/strong><strong><br \/>\n\u539a\u751f\u5e74\u91d1<br \/>\n<\/strong><strong>\u4ecb\u8b77\u4fdd\u967a<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5185\u5bb9\u306b\u5408\u308f\u305b\u3066\u4f7f\u3044\u5206\u3051\u3092\u3057\u306a\u304c\u3089\u89e3\u8aac\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 14px;\">\u203b\u672c\u8a18\u4e8b\u3067\u6271\u3063\u3066\u3044\u308b\u60c5\u5831\u306f\u3059\u3079\u30662024\u5e746\u6708\u6642\u70b9\u306e\u3082\u306e\u3067\u3059\u3002<br \/>\n\u203b\u901a\u5e38\u3001\u793e\u4f1a\u4fdd\u967a\u3068\u306f\u6cd5\u4eba\u304c\u52a0\u5165\u3059\u308b\u5065\u5eb7\u4fdd\u967a\u3084\u539a\u751f\u5e74\u91d1\u3092\u6307\u3057\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u52a0\u5165\u3059\u308b\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3084\u56fd\u6c11\u5e74\u91d1\u3068\u306f\u5206\u3051\u3066\u8003\u3048\u3089\u308c\u307e\u3059\u304c\u3001\u672c\u8a18\u4e8b\u3067\u306f\u308f\u304b\u308a\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u306b\u3001\u3069\u3061\u3089\u3082\u793e\u4f1a\u4fdd\u967a\u3068\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u307e\u305f\u3001<\/span><u>\u6cd5\u4eba\u6210\u308a\u306e\u969b\u306f\u3001\u7a0e\u7406\u58eb\u3078\u306e\u76f8\u8ac7\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/u><\/p>\n<p><span style=\"font-size: 16px;\">\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u304c\u884c\u3044\u307e\u3059\u304c\u3001\u6cd5\u4eba\u6210\u308a\u306e\u4ee3\u884c\u306f\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3059\u308b\u3068\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002\u8a73\u3057\u304f\u306f<\/span><a href=\"#8lczyy21mdqn6wv3xtl97b\" target=\"_self\" rel=\"noopener\"><span style=\"font-size: 16px;\">8\u7ae0<\/span><\/a><span style=\"font-size: 16px;\">\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h2 id=\"8iy5o6d2f0ts1vimm6rkkk\">1.\u6cd5\u4eba\u6210\u308a\u306b\u3088\u3063\u3066\u793e\u4f1a\u4fdd\u967a\u306e\u4f55\u304c\u5909\u308f\u308b\u306e\u304b<\/h2>\n<p>\u6cd5\u4eba\u6210\u308a\u306b\u3088\u3063\u3066\u5909\u308f\u308b\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306b\u3001\u6cd5\u4eba\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u793e\u4f1a\u4fdd\u967a\u306e\u9055\u3044\u3092\u7c21\u5358\u306b\u307e\u3068\u3081\u3066\u307f\u307e\u3057\u305f\u3002<br \/>\n<span style=\"color: #000000;\">\u4eca\u56de\u3001<\/span><strong><span style=\"color: #e25041;\">\u300c\u4fdd\u967a\u306e\u7a2e\u985e\u300d<strong>\u300c\u4fdd\u969c\u5185\u5bb9\u300d<\/strong>\u300c\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5\u300d\u300c\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u65b9\u6cd5\u300d<\/span><\/strong><span style=\"color: #000000;\">\u306e\uff14\u3064\u306e\u8996\u70b9\u3067\u9806\u756a\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/08\/PTy9U0aHgEdmSzV1pKZN3eWFM-1719194683.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 14px;\">\u203b2024\u5e74\u79cb\u304b\u3089\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\uff08\u7279\u5b9a\u4e8b\u696d\uff09\u3082\u52b4\u707d\u4fdd\u967a\u306b\u5165\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u53c2\u8003\uff1a<\/span><a href=\"https:\/\/www.mhlw.go.jp\/content\/001250166.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 14px;\">\u539a\u751f\u52b4\u50cd\u7701\u300c\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u203b\u306e\u7686\u3055\u307e\u3082\u3001\u7279\u5225\u52a0\u5165\u306b\u3088\u308a\u52b4\u707d\u4fdd\u967a\u306e\u88dc\u511f\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\uff01\u300d<\/span><\/a><\/p>\n<h3 id=\"xavxv5q3qkp4jlpui82k\">1-1.\u52a0\u5165\u3059\u308b\u4fdd\u967a\u306e\u7a2e\u985e\u304c\u7570\u306a\u308b<\/h3>\n<p>\u307e\u305a\u3001\u52a0\u5165\u3059\u308b<strong><span style=\"color: #e25041;\">\u4fdd\u967a\u306e\u7a2e\u985e<\/span><\/strong>\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f<strong>\u300c\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u300d<\/strong>\u3068<strong>\u300c\u56fd\u6c11\u5e74\u91d1\u300d<\/strong>\u306b\u52a0\u5165\u3057\u307e\u3059\u304c\u3001\u6cd5\u4eba\u6210\u308a\u306b\u3088\u3063\u3066<strong>\u300c\u5065\u5eb7\u4fdd\u967a\u300d\u300c\u539a\u751f\u5e74\u91d1\u300d\u300c\u52b4\u707d\u4fdd\u967a\u300d\u300c\u96c7\u7528\u4fdd\u967a\u300d\u300c\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u62e0\u51fa\u91d1\u300d<\/strong>\u3078\u306e\u5207\u308a\u66ff\u3048\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u300c\u4ecb\u8b77\u4fdd\u967a\u300d\u306f\u5171\u901a\u3067\u3059\u3002\u306a\u304a\u3001\u696d\u7a2e\u306b\u3088\u3063\u3066\u306f\u8077\u57df\u56fd\u4fdd\u3092\u7d99\u7d9a\u3067\u304d\u308b\u3068\u3044\u3046\u4f8b\u5916\u3082\u3042\u308a\u307e\u3059\uff08\u5f8c\u8ff0\uff09\u3002<\/p>\n<p>\u6cd5\u4eba\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u305d\u308c\u305e\u308c\u306e\u3001\u4fdd\u967a\u306e\u7279\u5fb4\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002\u6cd5\u4eba\u306e\u65b9\u304c\u3001\u52a0\u5165\u3067\u304d\u308b\u4fdd\u967a\u306e\u7a2e\u985e\u304c\u591a\u3044\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p><strong><u>\u300a\u6cd5\u4eba\u304c\u52a0\u5165\u3059\u308b\u793e\u4f1a\u4fdd\u967a\u306e\u7279\u5fb4\u300b<\/u><\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 18.4896%;\">\u6cd5\u4eba<\/th>\n<th style=\"width: 81.3802%;\">\u7279\u5fb4<\/th>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 18.4896%;\">\u5065\u5eb7\u4fdd\u967a<\/td>\n<td style=\"width: 81.3802%;\"><u>\u5354\u4f1a\u3051\u3093\u307d\uff08\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a \uff09<\/u>\u307e\u305f\u306f\u00a0<u>\u5065\u5eb7\u4fdd\u967a\u7d44\u5408<\/u>\u3078\u306e\u52a0\u5165<br \/>\n\u3059\u3079\u3066\u306e\u5f93\u696d\u54e1\u3068\u5f79\u54e1\u304c\u52a0\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<br \/>\n\u88ab\u6276\u990a\u8005\uff08\u914d\u5076\u8005\u3084\u5b50\u4f9b\u306a\u3069\uff09\u3082\u5bfe\u8c61\u3068\u306a\u308b<br \/>\n\u533b\u7642\u8cbb\u306e\u81ea\u5df1\u8ca0\u62c5\u304c\uff13\u5272\u306b\u306a\u308b\u306a\u3069\u306e\u624b\u539a\u3044\u4fdd\u969c\u3042\u308a<br \/>\n\u50b7\u75c5\u624b\u5f53\u91d1\u3084\u51fa\u7523\u624b\u5f53\u91d1\u306a\u3069\u306e\u7d66\u4ed8\u3042\u308a<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 18.4896%;\">\u539a\u751f\u5e74\u91d1<\/td>\n<td style=\"width: 81.3802%;\">\u8001\u5f8c\u306e\u5e74\u91d1\u53d7\u7d66\u984d\u304c\u56fd\u6c11\u5e74\u91d1\u306b\u6bd4\u3079\u3066\u9ad8\u304f\u3001\u969c\u5bb3\u5e74\u91d1\u3084\u907a\u65cf\u5e74\u91d1\u3082\u624b\u539a\u304f\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 18.4896%;\"><span style=\"color: #000000;\">\u52b4\u707d\u4fdd\u967a<\/span><\/td>\n<td style=\"width: 81.3802%;\">\u696d\u52d9\u4e2d\u306e\u30b1\u30ac\u3084\u75c5\u6c17\u306b\u5bfe\u3057\u3066\u3001\u6cbb\u7642\u8cbb\u3084\u4f11\u696d\u88dc\u511f\u304c\u652f\u7d66\u3055\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 18.4896%;\"><span style=\"color: #000000;\">\u96c7\u7528\u4fdd\u967a<\/span><\/td>\n<td style=\"width: 81.3802%;\">\u5931\u696d\u6642\u306b\u5931\u696d\u624b\u5f53\u304c\u652f\u7d66\u3055\u308c\u3001\u518d\u5c31\u8077\u6d3b\u52d5\u306e\u652f\u63f4\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 18.4896%;\"><span style=\"color: #000000;\">\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066<\/span><br \/>\n<span style=\"color: #000000;\">\u62e0\u51fa\u91d1<\/span><\/td>\n<td style=\"width: 81.3802%;\">\u80b2\u5150\u3084\u6559\u80b2\u306e\u305f\u3081\u306e\u8ca1\u6e90\u3068\u3057\u30662015\u5e74\u306b\u958b\u59cb<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 18.4896%;\">\u4ecb\u8b77\u4fdd\u967a<\/td>\n<td style=\"width: 81.3802%;\">65\u6b73\u4ee5\u4e0a\u306e\u8981\u4ecb\u8b77\u72b6\u614b\u3001\u307e\u305f\u306f\u8981\u652f\u63f4\u72b6\u614b\u306b\u306a\u3063\u305f\u65b9\u306e\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b<br \/>\n40\u6b73\u4ee5\u4e0a\u306e\u4eba\u304c\u8ca0\u62c5\u3059\u308b<\/p>\n<ul>\n<li>\u7b2c1\u53f7\u88ab\u4fdd\u967a\u8005\uff1a65\u6b73\u4ee5\u4e0a\u306e\u8005<\/li>\n<li>\u7b2c2\u53f7\u88ab\u4fdd\u967a\u8005\uff1a40\u6b73\u304b\u308964\u6b73\u307e\u3067\u306e\u533b\u7642\u4fdd\u967a\u52a0\u5165\u8005<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><u>\u300a\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u52a0\u5165\u3059\u308b\u793e\u4f1a\u4fdd\u967a\u306e\u7279\u5fb4\u300b<\/u><\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 19.0674%;\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/th>\n<th style=\"width: 80.8024%;\">\u7279\u5fb4<\/th>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 19.0674%;\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a<\/td>\n<td style=\"width: 80.8024%;\">\u533b\u7642\u8cbb\u306e\u81ea\u5df1\u8ca0\u62c5\u304c\uff13\u5272\uff08\u4f8b\u5916\u3042\u308a\uff09\u203b\u5065\u5eb7\u4fdd\u967a\u3068\u5171\u901a<br \/>\n\u88ab\u6276\u990a\u8005\u306e\u6982\u5ff5\u304c\u306a\u304f\u3001\u5bb6\u65cf\u5168\u54e1\u304c\u305d\u308c\u305e\u308c\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046<br \/>\n\u50b7\u75c5\u624b\u5f53\u91d1\u3084\u51fa\u7523\u624b\u5f53\u91d1\u306e\u7d66\u4ed8\u306f\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 19.0674%;\">\u56fd\u6c11\u5e74\u91d1<\/td>\n<td style=\"width: 80.8024%;\">\u57fa\u790e\u5e74\u91d1\uff08\uff11\u968e\u90e8\u5206\uff09\u306e\u307f\u306e\u652f\u7d66<br \/>\n\u539a\u751f\u5e74\u91d1\u3068\u6bd4\u3079\u3001\u8001\u5f8c\u306e\u5e74\u91d1\u53d7\u7d66\u984d\u306f\u5c11\u306a\u304f\u306a\u308b<br \/>\n\u969c\u5bb3\u5e74\u91d1\u3084\u907a\u65cf\u5e74\u91d1\u3082\u5c11\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"background-color: transparent; word-spacing: normal;\">\u4fdd\u967a\u306e\u5185\u5bb9\u304c\u7570\u306a\u308b\u306e\u306f\u3001\u6cd5\u4eba\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u7570\u306a\u308a\u300c\u72ec\u7acb\u3057\u305f\u6cd5\u4eba\u683c\u3092\u6301\u3064\u6cd5\u5f8b\u4e0a\u306e\u5b58\u5728\u300d\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6cd5\u4eba\u306f\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\u52a0\u5165\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u6cd5\u4eba\u6210\u308a\u5f8c\u3082\u56fd\u4fdd\u3092\u7d99\u7d9a\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b\uff1f\u201d<\/p>\n<p>\u5efa\u8a2d\u696d\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u304d\u306b\u3001\u300c\u5efa\u8a2d\u56fd\u4fdd\u300d\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5efa\u8a2d\u696d\u306f\u4ed6\u306e\u696d\u7a2e\u3068\u6bd4\u3079\u3066\u52b4\u50cd\u74b0\u5883\u304c\u53b3\u3057\u304f\u3001\u5065\u5eb7\u4fdd\u967a\u306e\u91cd\u8981\u6027\u304c\u9ad8\u3044\u305f\u3081\u3001\u5c02\u7528\u306e\u4fdd\u967a\u7d44\u5408\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u5efa\u8a2d\u696d\u3068\u3044\u3046\u7279\u5b9a\u696d\u7a2e\u306b\u5f93\u4e8b\u3059\u308b\u4e8b\u696d\u8005\u3084\u52b4\u50cd\u8005\u306e\u305f\u3081\u306b\u8a2d\u7acb\u3055\u308c\u305f\u306e\u304c\u300c\u5efa\u8a2d\u56fd\u4fdd\u300d\u3067\u3059\u3002<\/p>\n<p>\u5efa\u8a2d\u696d\u306f\u56fd\u306e\u7d4c\u6e08\u3084\u30a4\u30f3\u30d5\u30e9\u306b\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u6cd5\u4eba\u6210\u308a\u5f8c\u3082\u5efa\u8a2d\u56fd\u4fdd\u306e\u7d99\u7d9a\u304c\u53ef\u80fd\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001<u>\u696d\u754c\u7279\u6709\u306e\u624b\u539a\u3044\u4fdd\u969c\u3092\u5b89\u5b9a\u3057\u305f\u4fdd\u967a\u6599\u3067\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/u>\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u6b21\u306b\u3001\u4fdd\u967a\u306e\u4fdd\u969c\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"zgol8mvs5sgsi51f9ksi5\">1-2.\u4fdd\u969c\u5185\u5bb9\u304c\u7570\u306a\u308b<\/h3>\n<p>\u4fdd\u967a\u306e<strong><span style=\"color: #e25041;\">\u4fdd\u969c\u5185\u5bb9<\/span><\/strong>\u3082\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u3067\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee3\u8868\u7684\u306a\u4fdd\u969c\u5185\u5bb9\u3092\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<u>\u6cd5\u4eba\u6210\u308a\u306b\u3088\u3063\u3066\u3001\u4fdd\u969c\u5185\u5bb9\u304c\u624b\u539a\u304f\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/u>\u306a\u304a\u3001\u52a0\u5165\u3057\u3066\u3044\u308b\u4fdd\u967a\u7d44\u5408\u306a\u3069\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u3001\u8a73\u7d30\u306f\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><strong><u>\u300a\u6cd5\u4eba\u306b\u304a\u3051\u308b\u793e\u4f1a\u4fdd\u967a\u306e\u4fdd\u969c\u5185\u5bb9\u300b<\/u><\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 13.0229%;\">\u6cd5\u4eba<\/th>\n<th style=\"width: 18.4896%;\">\u4fdd\u969c\u5236\u5ea6<\/th>\n<th style=\"width: 68.3594%;\">\u4fdd\u969c\u5185\u5bb9<\/th>\n<\/tr>\n<tr>\n<td rowspan=\"6\" style=\"width: 13.0229%; background-color: #efefef;\">\u5065\u5eb7\u4fdd\u967a<\/td>\n<td style=\"width: 18.4896%;\">\u533b\u7642\u4fdd\u969c\u5236\u5ea6<\/td>\n<td style=\"width: 68.3594%;\">\u75c5\u9662\u3084\u8a3a\u7642\u6240\u3067\u306e\u8a3a\u5bdf\u3001\u6cbb\u7642\u3001\u5165\u9662\u306a\u3069\u306e\u533b\u7642\u8cbb\u3092\u4e00\u90e8\u8ca0\u62c5\u3067\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b<br \/>\n<span style=\"font-size: medium; color: #333333;\">\uff08\u901a\u5e383\u5272\uff1a\u5e74\u9f62\u3084\u6240\u5f97\u3067\u7570\u306a\u308b\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4896%;\"><span style=\"font-size: 16px; color: #333333;\">\u9ad8\u984d\u7642\u990a\u8cbb<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u5236\u5ea6<\/span><\/td>\n<td style=\"width: 68.3594%;\">\n<ul>\n<li><span style=\"font-size: 16px; color: #333333;\">\u533b\u7642\u8cbb\u304c\u9ad8\u984d\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u81ea\u5df1\u8ca0\u62c5\u984d\u304c\u4e00\u5b9a\u306e\u9650\u5ea6\u984d\u3092\u8d85\u3048\u308b\u3068\u305d\u306e\u8d85\u904e\u5206\u304c\u652f\u7d66\u3055\u308c\u308b<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4896%;\"><span style=\"font-size: 16px; color: #333333;\">\u51fa\u7523\u80b2\u5150\u4e00\u6642\u91d1<\/span><\/td>\n<td style=\"width: 68.3594%;\">\u51fa\u7523\u6642\u306b\u4e00\u6642\u91d1\u304c\u652f\u7d66\u3055\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4896%;\"><span style=\"color: #e25041;\">\u51fa\u7523\u624b\u5f53\u91d1<\/span><\/td>\n<td style=\"width: 68.3594%;\">\u51fa\u7523\u306e\u305f\u3081\u306b\u4ed5\u4e8b\u3092\u4f11\u3093\u3060\u5834\u5408\u306b\u3001\u4f11\u696d\u671f\u9593\u4e2d\u306e\u6240\u5f97\u88dc\u511f\u3068\u3057\u3066\u652f\u7d66\u3055\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4896%;\"><span style=\"font-size: 16px; color: #e25041;\">\u50b7\u75c5\u624b\u5f53\u91d1<\/span><\/td>\n<td style=\"width: 68.3594%;\">\n<ul>\n<li>\u75c5\u6c17\u3084\u30b1\u30ac\u3067\u50cd\u3051\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u3001\u4e00\u5b9a\u671f\u9593\u53ce\u5165\u306e\u4e00\u90e8\u304c\u652f\u7d66\u3055\u308c\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4896%;\"><span style=\"color: #e25041;\">\u4ed8\u52a0\u7d66\u4ed8<\/span><\/td>\n<td style=\"width: 68.3594%;\">\u4e00\u90e8\u306e\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u3067\u306f\u72ec\u81ea\u306e\u7d66\u4ed8\uff08\u4ed8\u52a0\u7d66\u4ed8\uff09\u304c\u63d0\u4f9b\u3055\u308c\u308b<br \/>\n\u5065\u5eb7\u8a3a\u65ad\u3084\u4e88\u9632\u63a5\u7a2e\u306e\u88dc\u52a9\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" style=\"width: 13.0229%; background-color: #efefef;\">\u539a\u751f\u5e74\u91d1<\/td>\n<td style=\"width: 18.4896%;\"><span style=\"font-size: 16px; color: #333333;\">\u8001\u9f62\u539a\u751f\u5e74\u91d1<\/span><\/td>\n<td style=\"width: 68.3594%;\">\n<ul>\n<li><span style=\"font-size: 16px; color: #333333;\">\u56fd\u6c11\u5e74\u91d1\u306b\u52a0\u3048\u3066<\/span>65\u6b73\u304b\u3089\u652f\u7d66\u3055\u308c\u308b\u5e74\u91d1<br \/>\n\uff08\u5b9a\u984d\u90e8\u5206\uff0b<span style=\"font-size: 16px; color: #e25041;\">\u5831\u916c\u6bd4\u4f8b\u90e8\u5206<\/span>\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4896%;\"><span style=\"font-size: 16px; color: #333333;\">\u969c\u5bb3\u539a\u751f\u5e74\u91d1<\/span><\/td>\n<td style=\"width: 68.3594%;\"><span style=\"font-size: 16px; color: #333333;\">\u969c\u5bb3\u8005\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u652f\u7d66\u3055\u308c\u308b\u5e74\u91d1<\/span><br \/>\n\uff08\u969c\u5bb3\u57fa\u790e\u5e74\u91d1\uff0b<span style=\"color: #e25041;\">\u5831\u916c\u6bd4\u4f8b\u90e8\u5206<\/span>\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4896%;\"><span style=\"font-size: 16px; color: #333333;\">\u907a\u65cf\u539a\u751f\u5e74\u91d1<\/span><\/td>\n<td style=\"width: 68.3594%;\"><span style=\"font-size: 16px; color: #333333;\">\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u907a\u65cf\u306b\u652f\u7d66\u3055\u308c\u308b\u5e74\u91d1<\/span><br \/>\n\uff08\u907a\u65cf\u57fa\u790e\u5e74\u91d1\uff0b<span style=\"color: #e25041;\">\u907a\u65cf\u539a\u751f\u5e74\u91d1<\/span>\uff09<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"5\" style=\"width: 13.0229%; background-color: #efefef;\"><span style=\"color: #e25041;\">\u52b4\u707d\u4fdd\u967a<\/span><\/td>\n<td style=\"width: 18.4896%;\">\u7642\u990a\u88dc\u511f\u7d66\u4ed8<\/td>\n<td style=\"width: 68.3594%;\">\u696d\u52d9\u4e0a\u307e\u305f\u306f\u901a\u52e4\u9014\u4e0a\u3067\u8ca0\u3063\u305f\u30b1\u30ac\u3084\u75c5\u6c17\u306e\u6cbb\u7642\u306b\u5fc5\u8981\u306a\u533b\u7642\u30b5\u30fc\u30d3\u30b9\u3092\u7121\u6599\u3067\u53d7\u3051\u3089\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4896%;\">\u4f11\u696d\u88dc\u511f\u7d66\u4ed8<\/td>\n<td style=\"width: 68.3594%;\">\u696d\u52d9\u4e0a\u307e\u305f\u306f\u901a\u52e4\u9014\u4e0a\u3067\u8ca0\u3063\u305f\u30b1\u30ac\u3084\u75c5\u6c17\u306e\u305f\u3081\u306b\u4f11\u696d\u3057\u305f\u5834\u5408\u306b\u3001\u8cc3\u91d1\u306e\u88dc\u511f\u3068\u3057\u3066\u7d66\u4ed8\u3055\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4896%;\">\u969c\u5bb3\u88dc\u511f\u7d66\u4ed8<\/td>\n<td style=\"width: 68.3594%;\">\u696d\u52d9\u4e0a\u307e\u305f\u306f\u901a\u52e4\u9014\u4e0a\u3067\u8ca0\u3063\u305f\u30b1\u30ac\u3084\u75c5\u6c17\u304c\u6cbb\u3063\u305f\u5f8c\u306b\u6b8b\u3063\u305f\u969c\u5bb3\u306b\u5bfe\u3057\u3066\u7d66\u4ed8\u3055\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4896%;\">\u907a\u65cf\u88dc\u511f\u7d66\u4ed8<\/td>\n<td style=\"width: 68.3594%;\">\u696d\u52d9\u4e0a\u307e\u305f\u306f\u901a\u52e4\u9014\u4e0a\u3067\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u3001\u907a\u65cf\u306b\u5bfe\u3057\u3066\u7d66\u4ed8\u3055\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4896%;\">\u4ecb\u8b77\u88dc\u511f\u7d66\u4ed8<\/td>\n<td style=\"width: 68.3594%;\">\u969c\u5bb3\u88dc\u511f\u5e74\u91d1\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba\u304c\u91cd\u5ea6\u306e\u969c\u5bb3\u3067\u5e38\u6642\u4ecb\u8b77\u3092\u5fc5\u8981\u3068\u3059\u308b\u5834\u5408\u306b\u3001\u4ecb\u8b77\u8cbb\u7528\u304c\u652f\u7d66\u3055\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" style=\"width: 13.0229%; background-color: #efefef;\"><span style=\"color: #e25041;\">\u96c7\u7528\u4fdd\u967a<\/span><\/td>\n<td style=\"width: 18.4896%;\">\u5931\u696d\u7d66\u4ed8<\/td>\n<td style=\"width: 68.3594%;\">\n<ul>\n<li>\u5931\u696d\u3057\u305f\u5834\u5408\u306b\u4e00\u5b9a\u671f\u9593\u3001\u5931\u696d\u624b\u5f53\u3092\u652f\u7d66\u3055\u308c\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4896%;\">\u80b2\u5150\u4f11\u696d\u7d66\u4ed8<\/td>\n<td style=\"width: 68.3594%;\"><span style=\"font-size: 16px; color: #333333;\">\u80b2\u5150\u4f11\u696d\u4e2d\u306b\u4e00\u5b9a\u306e\u7d66\u4ed8\u304c\u53d7\u3051\u3089\u308c\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.4896%;\">\u4ecb\u8b77\u4f11\u696d\u7d66\u4ed8<\/td>\n<td style=\"width: 68.3594%;\"><span style=\"font-size: 16px; color: #333333;\">\u4ecb\u8b77\u4f11\u696d\u4e2d\u306b\u4e00\u5b9a\u306e\u7d66\u4ed8\u304c\u53d7\u3051\u3089\u308c\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0229%; background-color: #efefef;\"><span style=\"color: #e25041;\">\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u62e0\u51fa\u91d1<\/span><\/td>\n<td style=\"width: 18.4896%;\"><span style=\"font-size: medium; color: #333333;\">\u5b50\u80b2\u3066\u652f\u63f4<\/span><\/td>\n<td style=\"width: 68.3594%;\">\u4fdd\u80b2\u6240\u3084\u5e7c\u7a1a\u5712\u306a\u3069\u306e\u904b\u55b6\u8cbb\u7528\u3001\u5b50\u80b2\u3066\u652f\u63f4\u30b5\u30fc\u30d3\u30b9\u306e\u5145\u5b9f\u306b\u5145\u3066\u3089\u308c\u3001\u9593\u63a5\u7684\u306b\u5b50\u80b2\u3066\u74b0\u5883\u306e\u6574\u5099\u304c\u884c\u308f\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.0229%; background-color: #efefef;\">\u4ecb\u8b77\u4fdd\u967a<\/td>\n<td style=\"width: 18.4896%;\">\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9<\/td>\n<td style=\"width: 68.3594%;\">\n<ul>\n<li>\u8981\u4ecb\u8b77\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9\u304c\u5229\u7528\u3067\u304d\u308b<br \/>\n\u8a2a\u554f\u4ecb\u8b77\u30fb\u30c7\u30a4\u30b5\u30fc\u30d3\u30b9\u30fb\u30b7\u30e7\u30fc\u30c8\u30b9\u30c6\u30a4\u30fb\u7279\u5225\u990a\u8b77\u8001\u4eba\u30db\u30fc\u30e0\u306a\u3069<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><u>\u300a\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u304a\u3051\u308b\u793e\u4f1a\u4fdd\u967a\u306e\u4fdd\u969c\u5185\u5bb9\u300b<\/u><\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 17.1875%;\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/th>\n<th style=\"width: 17.1875%;\">\u4fdd\u969c\u5236\u5ea6<\/th>\n<th style=\"width: 66.3636%;\">\u4fdd\u969c\u5185\u5bb9<\/th>\n<\/tr>\n<tr>\n<td rowspan=\"3\" style=\"width: 17.1875%; background-color: #efefef;\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a<\/td>\n<td style=\"width: 17.1875%;\">\u533b\u7642\u4fdd\u969c\u5236\u5ea6<\/td>\n<td style=\"width: 66.3636%;\">\n<ul>\n<li>\u75c5\u9662\u3084\u8a3a\u7642\u6240\u3067\u306e\u8a3a\u5bdf\u3001\u6cbb\u7642\u3001\u5165\u9662\u306a\u3069\u306e\u533b\u7642\u8cbb\u3092\u4e00\u90e8\u8ca0\u62c5\u3067\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\uff08\u901a\u5e38\uff13\u5272\uff1a\u5e74\u9f62\u3084\u6240\u5f97\u3067\u7570\u306a\u308b\uff09<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.1875%;\"><span style=\"font-size: 16px; color: #333333;\">\u9ad8\u984d\u7642\u990a\u8cbb\u5236\u5ea6<\/span><\/td>\n<td style=\"width: 66.3636%;\"><span style=\"font-size: 16px; color: #333333;\">\u533b\u7642\u8cbb\u304c\u9ad8\u984d\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u81ea\u5df1\u8ca0\u62c5\u984d\u304c\u4e00\u5b9a\u306e\u9650\u5ea6\u984d\u3092\u8d85\u3048\u308b\u3068\u3001\u305d\u306e\u8d85\u904e\u5206\u304c\u652f\u7d66\u3055\u308c\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.1875%;\"><span style=\"font-size: 16px; color: #333333;\">\u51fa\u7523\u80b2\u5150\u4e00\u6642\u91d1<\/span><\/td>\n<td style=\"width: 66.3636%;\"><span style=\"font-size: 16px; color: #333333;\">\u51fa\u7523\u6642\u306b\u4e00\u6642\u91d1\u304c\u652f\u7d66\u3055\u308c\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" style=\"width: 17.1875%; background-color: #efefef;\">\u56fd\u6c11\u5e74\u91d1<\/td>\n<td style=\"width: 17.1875%;\"><span style=\"font-size: 16px; color: #333333;\">\u8001\u9f62\u57fa\u790e\u5e74\u91d1<\/span><\/td>\n<td style=\"width: 66.3636%;\">\n<ul>\n<li>65\u6b73\u304b\u3089\u652f\u7d66\u3055\u308c\u308b\u5e74\u91d1<br \/>\n\u5b9a\u984d\u90e8\u5206\u306e\u307f\u306e\u652f\u7d66<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.1875%;\"><span style=\"font-size: 16px; color: #333333;\">\u969c\u5bb3\u57fa\u790e\u5e74\u91d1<\/span><\/td>\n<td style=\"width: 66.3636%;\"><span style=\"font-size: 16px; color: #333333;\">\u969c\u5bb3\u8005\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u652f\u7d66\u3055\u308c\u308b\u5e74\u91d1<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u969c\u5bb3\u57fa\u790e\u5e74\u91d1\u90e8\u5206\u306e\u307f\u652f\u7d66<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.1875%;\"><span style=\"font-size: 16px; color: #333333;\">\u907a\u65cf\u57fa\u790e\u5e74\u91d1<\/span><\/td>\n<td style=\"width: 66.3636%;\"><span style=\"font-size: 16px; color: #333333;\">\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u907a\u65cf\u306b\u652f\u7d66\u3055\u308c\u308b\u5e74\u91d1<\/span><br \/>\n\u907a\u65cf\u57fa\u790e\u5e74\u91d1\u90e8\u5206\u306e\u307f\u652f\u7d66<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.1875%; background-color: #efefef;\">\u4ecb\u8b77\u4fdd\u967a<\/td>\n<td style=\"width: 17.1875%;\">\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9<\/td>\n<td style=\"width: 66.3636%;\">\u4fdd\u969c\u5185\u5bb9\u306f\u6cd5\u4eba\u306e\u5834\u5408\u3068\u540c\u3058\uff08\u8a08\u7b97\u65b9\u6cd5\u3068\u8ca0\u62c5\u65b9\u6cd5\u304c\u7570\u306a\u308b\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u3001<u>\u793e\u4f1a\u4fdd\u967a\u306e\u4fdd\u969c\u5185\u5bb9\u304c\u5145\u5b9f\u3057\u3001\u5f93\u696d\u54e1\u3084\u5f79\u54e1\u306b\u5bfe\u3059\u308b\u798f\u5229\u539a\u751f\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002<\/u>\u4e00\u65b9\u3067\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u4fdd\u969c\u5185\u5bb9\u304c\u7c21\u7d20\u3067\u3042\u308b\u305f\u3081\u3001\u81ea\u5206\u81ea\u8eab\u3084\u5bb6\u65cf\u306e\u4fdd\u969c\u3092\u5145\u5b9f\u3055\u305b\u308b\u305f\u3081\u306b\u8ffd\u52a0\u306e\u4fdd\u967a\u52a0\u5165\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<h3 id=\"cm1hw3hre4889qdyvf2lsx\">1-3.\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308b<\/h3>\n<p>\u52a0\u5165\u3059\u308b\u4fdd\u967a\u306e\u7a2e\u985e\u304c\u7570\u306a\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001<strong><span style=\"color: #e25041;\">\u8a08\u7b97\u65b9\u6cd5\u3082\u5909\u5316<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/span><u>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4fdd\u967a\u6599\u304c\u300c\u524d\u5e74\u306e\u6240\u5f97\u3084\u5b9a\u984d\u300d\u3067\u8a08\u7b97\u3055\u308c\u308b\u306e\u306b\u5bfe\u3057\u3001\u6cd5\u4eba\u3067\u306f\u300c\u5f79\u54e1\u5831\u916c\u3084\u7d66\u4e0e\u300d\u306b\u57fa\u3065\u304d\u8a08\u7b97\u3055\u308c\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/u><\/p>\n<p><strong><u>\u300a\u6cd5\u4eba\u306b\u304a\u3051\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5\u300b<\/u><\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u6cd5\u4eba<\/th>\n<th>\u8a08\u7b97\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">\u5065\u5eb7\u4fdd\u967a<\/td>\n<td><u><span style=\"color: #000000;\"><strong>\u6a19\u6e96\u5831\u916c\u6708\u984d\u00d7\u5065\u5eb7\u4fdd\u967a\u6599\u7387<\/strong><\/span><\/u><br \/>\n\u6a19\u6e96\u5831\u916c\u6708\u984d\u306f\u7d66\u4e0e\u3084\u624b\u5f53\u306e\u7dcf\u984d\u306b\u57fa\u3065\u3044\u3066\u7b97\u51fa\u3055\u308c\u3001\u4e00\u5b9a\u306e\u533a\u5206\uff08\u7b49\u7d1a\uff09\u306b\u5206\u3051\u3089\u308c\u308b<br \/>\n\u4fdd\u967a\u6599\u7387\u306f\u52a0\u5165\u3057\u3066\u3044\u308b\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u3084\u5354\u4f1a\u3051\u3093\u307d\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">\u539a\u751f\u5e74\u91d1<\/td>\n<td><u><span style=\"color: #000000;\"><strong>\u6a19\u6e96\u5831\u916c\u6708\u984d\u00d7\u4fdd\u967a\u6599\u7387 18.3%<\/strong><\/span><\/u><br \/>\n\u5065\u5eb7\u4fdd\u967a\u3068\u540c\u3058\u304f\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u308b<br \/>\n\u4fdd\u967a\u6599\u7387\u306f\u653f\u5e9c\u306b\u3088\u3063\u3066\u6bce\u5e74\u6c7a\u5b9a\u3055\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">\u52b4\u707d\u4fdd\u967a<\/td>\n<td><u><span style=\"color: #000000;\"><strong>\u524d\u5e74\u5ea6\uff11\u5e74\u9593\u306e\u5168\u5f93\u696d\u54e1\u306e\u8cc3\u91d1\u7dcf\u984d\u00d7\u52b4\u707d\u4fdd\u967a\u6599\u7387<\/strong><\/span><\/u><br \/>\n\u524d\u5e74\u5ea61\u5e74\u9593\u306e\u5168\u5f93\u696d\u54e1\u306e\u8cc3\u91d1\u7dcf\u984d\uff1d\u5e73\u5747\u8cc3\u91d1\u00d7\u5f93\u696d\u54e1\u6570<br \/>\n\u4fdd\u967a\u6599\u7387\u306f\u696d\u7a2e\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">\u96c7\u7528\u4fdd\u967a<\/td>\n<td><u><span style=\"color: #000000;\"><strong>\u5f93\u696d\u54e1\u306e\u8cc3\u91d1\u7dcf\u984d\u00d7\u96c7\u7528\u4fdd\u967a\u6599\u7387<\/strong><\/span><\/u><br \/>\n\u8cc3\u91d1\u7dcf\u984d\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u308b<br \/>\n\u4fdd\u967a\u6599\u7387\u306f\u696d\u7a2e\u3084\u653f\u5e9c\u306e\u6c7a\u5b9a\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u62e0\u51fa\u91d1<\/td>\n<td><u><span style=\"color: #000000;\"><strong>\u6a19\u6e96\u5831\u916c\u6708\u984d\u00d7\u62e0\u51fa\u91d1\u7387 \u00a00.36%<\/strong><\/span><\/u><br \/>\n\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u6a19\u6e96\u5831\u916c\u6708\u984d\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u308b<br \/>\n\u62e0\u51fa\u91d1\u7387\u2026\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\uff08\u5354\u4f1a\u3051\u3093\u307d\uff09\u3084\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306b\u3088\u3063\u3066\u6bce\u5e74\u5ea6\u6c7a\u5b9a\u3055\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef;\">\u4ecb\u8b77\u4fdd\u967a<\/td>\n<td><u><span style=\"color: #000000;\"><strong>\u6a19\u6e96\u5831\u916c\u6708\u984d\u00d7\u4ecb\u8b77\u4fdd\u967a\u6599\u7387 1.82%\uff08\u4ee4\u548c5\u5e743\u6708\u6642\u70b9\uff09<\/strong><\/span><\/u><br \/>\n\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u6a19\u6e96\u5831\u916c\u6708\u984d\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u308b<br \/>\n\u4ecb\u8b77\u4fdd\u967a\u6599\u7387\u3082\u5065\u5eb7\u4fdd\u967a\u6599\u7387\u306b\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u5e74\u5ea6\u3054\u3068\u306b\u6c7a\u5b9a\u3055\u308c\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><u>\u300a\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u304a\u3051\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5\u300b<\/u><\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 25.1302%;\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/th>\n<th style=\"width: 74.7396%;\">\u8a08\u7b97\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 25.1302%; background-color: #efefef;\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a<\/td>\n<td style=\"width: 74.7396%;\">\u4ee5\u4e0b\u306e\u5408\u7b97\u91d1\u984d<br \/>\n<span style=\"color: #000000;\"><strong>\u6240\u5f97\u5272\uff1a\u524d\u5e74\u306e\u6240\u5f97\u00d7\u6240\u5f97\u5272\u7387\uff08\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308b\uff09<\/strong><strong><br \/>\n<\/strong><strong>\u5747\u7b49\u5272\uff1a\u5747\u7b49\u5272\u984d\u00d7\u88ab\u4fdd\u967a\u8005\u6570<br \/>\n\u5e73\u7b49\u5272\uff1a\u5e73\u7b49\u5272\u984d\u00d7\u4e16\u5e2f\u6570<\/strong><\/span><br \/>\n\u8cc7\u7523\u5272\uff1a\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u984d\u00d7\u8cc7\u7523\u5272\u7387\uff08\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7121\u3044\u5834\u5408\u3042\u308a\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.1302%; background-color: #efefef;\">\u56fd\u6c11\u5e74\u91d1<\/td>\n<td style=\"width: 74.7396%;\"><span style=\"color: #000000;\"><strong>\u5b9a\u984d\u5236<\/strong><\/span><br \/>\n\u6bce\u5e74\u653f\u5e9c\u304c\u5b9a\u3081\u308b\u91d1\u984d\uff08\u4ee4\u548c4\u5e74\u5ea6\u3067\u3042\u308c\u3070\u6708\u984d\u7d0416,610\u5186\uff09\u3092\u7d0d\u4ed8\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.1302%; background-color: #efefef;\">\u4ecb\u8b77\u4fdd\u967a<br \/>\n(40\u6b73\u4ee5\u4e0a65\u6b73\u672a\u6e80)<\/td>\n<td style=\"width: 74.7396%;\"><span style=\"color: #000000;\"><strong>\u524d\u5e74\u306e\u6240\u5f97\u00d7\u4fdd\u967a\u6599\u7387<\/strong>\uff08\u81ea\u6cbb\u4f53\u306b\u3088\u308b\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6b21\u306b\u3001\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u65b9\u6cd5\u306f\u3069\u3046\u306a\u308b\u306e\u304b\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"0hwa8hso47eb138bslzafey\">1-4.\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u65b9\u6cd5\u304c\u7570\u306a\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u65b9\u6cd5<\/span><\/strong>\u3082\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u3067\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><u>\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u5927\u304d\u306a\u5909\u5316\u306f\u3001\u300c\u5f93\u696d\u54e1\u306e\u4fdd\u967a\u6599\u3092\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u5fc5\u8981\u300d\u304c\u3042\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/u>\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<p><strong><u>\u300a\u6cd5\u4eba\u306b\u304a\u3051\u308b\u793e\u4f1a\u4fdd\u967a\u6599<\/u><\/strong><strong><u>\u306e\u8ca0\u62c5\u65b9\u6cd5\u300b<\/u><\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u6cd5\u4eba<\/th>\n<th>\u8ca0\u62c5\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 34.8307%; background-color: #efefef;\">\u5065\u5eb7\u4fdd\u967a<\/td>\n<td style=\"width: 65.1693%;\">\u5f79\u54e1\u5831\u916c\u3084\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u3001\u4f1a\u793e\u3068\u5f93\u696d\u54e1\u3067\u6298\u534a\u3057\u3066\u8ca0\u62c5\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.8307%; background-color: #efefef;\">\u539a\u751f\u5e74\u91d1<\/td>\n<td style=\"width: 65.1693%;\">\u540c\u69d8\u306b\u7d66\u4e0e\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u3001\u4f1a\u793e\u3068\u5f93\u696d\u54e1\u3067\u6298\u534a\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.8307%; background-color: #efefef;\">\u52b4\u707d\u4fdd\u967a<\/td>\n<td style=\"width: 65.1693%;\">\u4f1a\u793e\u304c\u5168\u984d\u8ca0\u62c5\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.8307%; background-color: #efefef;\">\u96c7\u7528\u4fdd\u967a<\/td>\n<td style=\"width: 65.1693%;\">\u4e00\u90e8\u3092<span style=\"font-size: medium; color: #333333;\">\u4f1a\u793e<\/span>\u304c\u8ca0\u62c5\u3057\u3001\u4e00\u90e8\u3092\u5f93\u696d\u54e1\u304c\u8ca0\u62c5\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.8307%; background-color: #efefef;\">\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u62e0\u51fa\u91d1<\/td>\n<td style=\"width: 65.1693%;\"><span style=\"font-size: medium; color: #333333;\">\u4f1a\u793e<\/span>\u304c\u5168\u984d\u8ca0\u62c5\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.8307%; background-color: #efefef;\">\u4ecb\u8b77\u4fdd\u967a<\/td>\n<td style=\"width: 65.1693%;\">\u4e8b\u696d\u4e3b\u3068\u5f93\u696d\u54e1\u3067\u6298\u534a\u3059\u308b\uff0840\u6b73\u4ee5\u4e0a\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><u>\u300a\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u304a\u3051\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u65b9\u6cd5\u300b<\/u><\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u500b\u4eba\u4e8b\u696d\u4e3b<\/th>\n<th>\u8ca0\u62c5\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 35.7422%; background-color: #efefef;\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a<\/td>\n<td style=\"width: 64.2578%;\">\u81ea\u5df1\u8ca0\u62c5<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.7422%; background-color: #efefef;\">\u56fd\u6c11\u5e74\u91d1<\/td>\n<td style=\"width: 64.2578%;\">\u81ea\u5df1\u8ca0\u62c5<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.7422%; background-color: #efefef;\">\u4ecb\u8b77\u4fdd\u967a<\/td>\n<td style=\"width: 64.2578%;\"><span style=\"font-size: medium; color: #333333;\">\u81ea\u5df1\u8ca0\u62c5\uff0840\u6b73\u4ee5\u4e0a\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5168\u4f53\u7684\u306b\u3001\u6cd5\u4eba\u6210\u308a\u5f8c\u306e\u793e\u4f1a\u4fdd\u967a\u306e\u65b9\u304c\u3001<span style=\"font-size: medium; color: #333333;\">\u4f1a\u793e<\/span>\u5074\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u6cd5\u4eba\u6210\u308a\u5f8c\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u984d\u3082\u542b\u3081\u3066\u3001\u4f1a\u793e\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u8003\u3048\u308b\u5fc5\u8981\u304c\u51fa\u3066\u304f\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f<a href=\"#anjrpug98cfejr60eupi4m\" target=\"_self\" rel=\"noopener\">\uff17\u7ae0<\/a>\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"h351mdg2zabkgyn9037pbh\">2.\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u65b9\u6cd5<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u6cd5\u4eba\u6210\u308a\u5f8c\u306e\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<strong><span style=\"color: #e25041;\">\u300c\u63d0\u51fa\u5148\u300d\u300c\u63d0\u51fa\u671f\u9650\u300d\u300c\u5fc5\u8981\u66f8\u985e\u300d<\/span><\/strong>\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<p><u>\u793e\u4f1a\u4fdd\u967a\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u3001\u63d0\u51fa\u5148\u3084\u63d0\u51fa\u671f\u9650\u304c\u7570\u306a\u308a\u307e\u3059<\/u>\u306e\u3067\u78ba\u8a8d\u3057\u3066\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\/08\/gYkHN1tzfeAZnDjMu8OryawqU-1719167315.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/todokesho\/kanyuichiran.html\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u300c\u4e8b\u696d\u6240\u304c\u65b0\u898f\u52a0\u5165\u3059\u308b\u969b\u306b\u5fc5\u8981\u306a\u66f8\u985e\u300d<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/www2\/topics\/seido\/daijin\/hoken\/980916_2.htm\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701\u300c\u52b4\u50cd\u4fdd\u967a\u306e\u6210\u7acb\u624b\u7d9a\u300d<\/a><\/p>\n<p>\u305d\u308c\u305e\u308c\u9806\u756a\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"nmgx7vg0jk2jdd6s76b3s\">2-1.\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1<\/h3>\n<p><u>\u5065\u5eb7\u4fdd\u967a\u3068\u539a\u751f\u5e74\u91d1\u306f\u30bb\u30c3\u30c8\u3067\u624b\u7d9a\u304d\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/u>\u300c\u4e8b\u52d9\u6240\u306e\u65b0\u898f\u9069\u7528\u624b\u7d9a\u304d\u300d\u3068\u3001\u5f93\u696d\u54e1\u3092\u96c7\u3046\u305f\u3073\u306b\u767a\u751f\u3059\u308b\u300c\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u53d6\u5f97\u624b\u7d9a\u304d\u300d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u300c\u4e8b\u52d9\u6240\u306e\u65b0\u898f\u9069\u7528\u624b\u7d9a\u304d\u300d<\/span><\/strong>\u306f\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u6301\u53c2\uff08\u8a18\u5165\uff09\u3057\u3066\u3001<u>\u6cd5\u4eba\u8a2d\u7acb\u304b\u30895\u65e5\u4ee5\u5185<\/u>\u306b\u3001\u7ba1\u8f44\u306e\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306e\u4e8b\u52d9\u30bb\u30f3\u30bf\u30fc\u307e\u305f\u306f\u5e74\u91d1\u4e8b\u52d9\u6240\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u3000\u65b0\u898f\u9069\u7528\u5c4a<\/li>\n<li>\u6cd5\u4eba\u767b\u8a18\u7c3f\u8b04\u672c\uff08\u5546\u696d\u767b\u8a18\u7c3f\u8b04\u672c\uff09\u307e\u305f\u306f\u6cd5\u4eba\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u3001\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/tekiyo\/jigyosho\/20150311.html\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u300c\u65b0\u898f\u9069\u7528\u306e\u624b\u7d9a\u304d\u300d<\/a><\/p>\n<p><strong><span style=\"color: #e25041;\">\u300c\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u53d6\u5f97\u624b\u7d9a\u304d\u300d<\/span><\/strong>\u306f\u3001\u4e8b\u696d\u4e3b\u304c\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u8a18\u5165\u3057\u3066\u3001<u>\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3066\u304b\u30895\u65e5\u4ee5\u5185<\/u>\u306b\u3001<span style=\"font-size: 16px; color: #333333;\">\u7ba1\u8f44\u306e\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306e\u4e8b\u52d9\u30bb\u30f3\u30bf\u30fc\u307e\u305f\u306f\u5e74\u91d1\u4e8b\u52d9\u6240\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a \u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u53d6\u5f97\u5c4a<\/li>\n<li>\u5065\u5eb7\u4fdd\u967a\u3000\u88ab\u6276\u990a\u8005\uff08\u7570\u52d5\uff09\u5c4a\uff08\u6276\u990a\u5bb6\u65cf\u304c\u3044\u308b\u5834\u5408\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/tekiyo\/hihokensha1\/20150422.html\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u300c\u5c31\u8077\u3057\u305f\u3068\u304d\uff08\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u8cc7\u683c\u53d6\u5f97\uff09\u306e\u624b\u7d9a\u304d\u300d<\/a><\/p>\n<h3 id=\"aoqvskoheldbxxrnv1w0uc\">2-2.\u52b4\u707d\u4fdd\u967a<\/h3>\n<p>\u52b4\u707d\u4fdd\u967a\u306f\u3001<u>\u6cd5\u4eba\u8a2d\u7acb\u304b\u308910\u65e5\u4ee5\u5185<\/u>\u306b\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u6240\u8f44\u306e\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u305f\u969b\u306b\u306f\u3001\u52b4\u707d\u4fdd\u967a\u3078\u306e\u52a0\u5165\u304c\u5fc5\u9808\u3067\u3059\uff08\u8fb2\u6797\u6c34\u7523\u306e\u4e00\u90e8\u306e\u4e8b\u696d\u306f\u9664\u304f\uff09\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u52b4\u50cd\u4fdd\u967a\u95a2\u4fc2\u6210\u7acb\u5c4a<\/li>\n<li>\u52b4\u50cd\u4fdd\u967a\u6982\u7b97\u4fdd\u967a\u6599\u7533\u544a\u66f8<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u696d\u7a2e\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001<u>\u52b4\u707d\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u306f\u96c7\u7528\u4fdd\u967a\u3068\u540c\u6642\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u591a\u3044<\/u>\u3067\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u52b4\u707d\u4fdd\u967a\u306e\u4fdd\u967a\u95a2\u4fc2\u6210\u7acb\u5c4a\u3092\u63d0\u51fa\u3057\u305f\u5f8c\u306b\u3001\u96c7\u7528\u4fdd\u967a\u306e\u63d0\u51fa\u3092\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/span>\u306a\u304a\u3001\u52b4\u707d\u4fdd\u967a\u3068\u96c7\u7528\u4fdd\u967a\u3092\u307e\u3068\u3081\u3066\u300c\u52b4\u50cd\u4fdd\u967a\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/www2\/topics\/seido\/daijin\/hoken\/980916_2.htm\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701\u300c\u52b4\u50cd\u4fdd\u967a\u306e\u6210\u7acb\u624b\u7d9a\u300d<\/a><\/p>\n<h3 id=\"58iz7yeagypge22ftjxn\">2-3.\u96c7\u7528\u4fdd\u967a<\/h3>\n<p>\u96c7\u7528\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u306b\u95a2\u3057\u3066\u3082\u3001\u300c\u4e8b\u52d9\u6240\u306e\u65b0\u898f\u9069\u7528\u624b\u7d9a\u304d\u300d\u3068\u300c\u5f93\u696d\u54e1\uff08\u88ab\u4fdd\u967a\u8005\uff09\u306e\u624b\u7d9a\u304d\u300d\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u300c\u4e8b\u52d9\u6240\u306e\u65b0\u898f\u9069\u7528\u624b\u7d9a\u304d\u300d<\/span><\/strong>\u306f\u3001<u>\u6cd5\u4eba\u8a2d\u7acb\u3057\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u65e5\u4ee5\u5185<\/u>\u306b\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u63d0\u51fa\u5148\u306f\u7ba1\u8f44\u306e\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\uff08\u516c\u5171\u8077\u696d\u5b89\u5b9a\u6240\uff09\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u96c7\u7528\u4fdd\u967a\u9069\u7528\u4e8b\u696d\u6240\u8a2d\u7f6e\u5c4a<\/li>\n<li>\u300a\u78ba\u8a8d\u66f8\u985e\u300b\u51fa\u52e4\u7c3f\u3001\u52b4\u50cd\u8005\u540d\u7c3f\u3001\u8cc3\u91d1\u53f0\u5e33\u3001\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f\u767b\u8a18\u7c3f\u8b04(\u6284)\u672c\u7b49<\/li>\n<\/ul>\n<\/div>\n<p><strong><span style=\"color: #e25041;\">\u300c\u5f93\u696d\u54e1\u306e\u624b\u7d9a\u304d\u300d<\/span><\/strong>\u306f\u3001\u4e8b\u696d\u4e3b\u304c\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u3001<span style=\"font-size: 16px; color: #333333;\"><u>\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067<\/u>\u306b\u3001\u7ba1\u8f44\u306e\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\uff08\u516c\u5171\u8077\u696d\u5b89\u5b9a\u6240\uff09\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u53d6\u5f97\u5c4a<\/li>\n<li>\u300a\u78ba\u8a8d\u66f8\u985e\u300b<br \/>\n\u8cc3\u91d1\u53f0\u5e33\u3001\u52b4\u50cd\u8005\u540d\u7c3f\u3001\u51fa\u52e4\u7c3f(\u30bf\u30a4\u30e0\u30ab\u30fc\u30c9)\u3001\u4ed6\u306e\u793e\u4f1a\u4fdd\u967a\u306e\u8cc7\u683c\u53d6\u5f97\u95a2\u4fc2\u66f8\u985e\u3001\u96c7\u7528\u671f\u9593\u3092\u78ba\u8a8d\u3067\u304d\u308b\u8cc7\u6599(\u96c7\u7528\u5951\u7d04\u66f8\u7b49)\u3001\u5f93\u696d\u54e1\u306e\u96c7\u7528\u5951\u7d04\u66f8\u307e\u305f\u306f\u52b4\u50cd\u6761\u4ef6\u901a\u77e5\u66f8<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u52a0\u5165\u5f8c\u306e\u4ed6\u306e\u6761\u4ef6\u4e0b\u3067\u306e\u624b\u7d9a\u304d\u306f\u3001\u539a\u751f\u52b4\u50cd\u7701\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u4e00\u7dd2\u306b\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u78ba\u8a8d\u66f8\u985e\u306a\u3069\u3082\u3053\u3061\u3089\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/koyou_roudou\/koyou\/koyouhoken\/tetsuduki_ichiran01.html\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701\u300c\u96c7\u7528\u4fdd\u967a\u5236\u5ea6\u624b\u7d9a\u304d\u4e00\u89a7\u8868\u300d<\/a><\/p>\n<h3 id=\"2flgcc0v06hn9jxvl06km\">2-4.\u4ecb\u8b77\u4fdd\u967a<\/h3>\n<p><u>\u4ecb\u8b77\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u306f\u5065\u5eb7\u4fdd\u967a\u3068\u4e00\u4f53\u5316\u3055\u308c\u3066\u3044\u307e\u3059<\/u>\u306e\u3067\u3001\u5065\u5eb7\u4fdd\u967a\u3068\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u3067\u81ea\u52d5\u7684\u306b\u4ecb\u8b77\u4fdd\u967a\u306b\u3082\u52a0\u5165\u3057\u307e\u3059\u3002\u500b\u5225\u306e\u624b\u7d9a\u304d\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"f8y7duzcfhmj5uc0hlyij\">2-5.\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u62e0\u51fa\u91d1<\/h3>\n<p><u>\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u62e0\u51fa\u91d1\u3082\u3001\u5065\u5eb7\u4fdd\u967a\u3068\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u3068\u4e00\u4f53\u5316\u3055\u308c\u3066\u3044\u307e\u3059<\/u>\u3002\u5065\u5eb7\u4fdd\u967a\u3068\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u9069\u7528\u4e8b\u696d\u6240\u3068\u306a\u308b\u3068\u3001\u81ea\u52d5\u7684\u306b\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u62e0\u51fa\u91d1\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2 id=\"g3nfly4skcsamnxaggkgqf\">3.\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u984d\u306f\u3044\u304f\u3089\u304b<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u6cd5\u4eba\u6210\u308a\u306b\u3088\u3063\u3066<strong><span style=\"color: #e25041;\">\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u984d\u304c\u3044\u304f\u3089\u306b\u306a\u308b\u306e\u304b<\/span><\/strong>\u3092\u30a4\u30e1\u30fc\u30b8\u3059\u308b\u305f\u3081\u3001\u4e00\u4f8b\u3092\u7528\u3044\u3066\u8a08\u7b97\u3057\u3066\u307f\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306f\u3001\u4ee5\u4e0b\u306e2\u70b9\u3092\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><span style=\"font-size: 16px; color: #333333;\">\u30fb\u5f79\u54e1\u5831\u916c\u306e\u8a2d\u5b9a\u984d\u306b\u3088\u3063\u3066\u5909\u308f\u308b<\/span><br \/>\n\u30fb\u4f1a\u793e\u8ca0\u62c5\u3068\u5f93\u696d\u54e1\u8ca0\u62c5\u304c\u3042\u308b<\/p>\n<\/div>\n<p>\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u984d\u306f\u30b1\u30fc\u30b9\u3054\u3068\u306b\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306b\u8003\u3048\u308b\u3068<u>\u300c\u96c7\u7528\u4e3b\u306f\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u5897\u3048\u300d\u3001\u300c\u5f93\u696d\u54e1\u306f\u8ca0\u62c5\u304c\u6e1b\u308a\u4fdd\u969c\u306f\u624b\u539a\u304f\u306a\u308b\u300d<\/u>\u50be\u5411\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u4ee5\u5916\u306e\u9762\u3067\u306e\u30e1\u30ea\u30c3\u30c8\u3084\u7bc0\u7a0e\u65b9\u6cd5\u3082\u5b58\u5728\u3057\u307e\u3059\u3002\u6cd5\u4eba\u6210\u308a\u306e\u969b\u306f\u3001\u7dcf\u5408\u7684\u306b\u8003\u3048\u305f\u4e0a\u3067\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"3lezsp483id4pi3ggdy7l\">3-1.\u5f79\u54e1\u5831\u916c\u306e\u8a2d\u5b9a\u984d\u306b\u3088\u308a\u5909\u308f\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u5f79\u54e1\u5831\u916c\u306e\u8a2d\u5b9a\u984d<\/span><\/strong>\u306b\u3088\u3063\u3066\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u984d\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3084\u56fd\u6c11\u5e74\u91d1\u306f\u3001\u300c\u524d\u5e74\u306e\u6240\u5f97\u300d\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u3057\u304b\u3057\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f\u300c\u5f79\u54e1\u5831\u916c\u306e\u91d1\u984d\u300d\u306b\u57fa\u3065\u304d\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u300c\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u300d\u300c\u56fd\u6c11\u5e74\u91d1\u300d\u306b\u304a\u3051\u308b\u5e74\u9593\u4fdd\u967a\u6599\u306e\u4e0a\u9650\u306f\u3001\u6cd5\u4eba\u6210\u308a\u5f8c\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u65b9\u304c\u9ad8\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e00\u4f8b\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306b<u>\u5065\u5eb7\u4fdd\u967a\uff08\u5354\u4f1a\u3051\u3093\u307d\uff09\u3068\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u6bd4\u8f03\u3092\u7d39\u4ecb\u3057\u307e\u3059<\/u>\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/08\/xPnG2Q4Okh1HeMTEXyqA7wJRo-1719167604.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u300a\u53c2\u8003\u300b<br \/>\n\u5354\u4f1a\u3051\u3093\u307d<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/~\/media\/Files\/shared\/hokenryouritu\/r6\/ippan\/r60213tokyo.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u4ee4\u548c6\u5e74\uff13\u6708\u5206\uff08\uff14\u6708\u7d0d\u4ed8\u5206\uff09\u304b\u3089\u306e\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u984d\u8868(\u6771\u4eac\u90fd\uff09\u300d<\/a><br \/>\n\u539a\u751f\u52b4\u50cd\u7701<a href=\"https:\/\/www.mhlw.go.jp\/content\/12401000\/001160767.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u4fdd\u967a\u6599\uff08\u7a0e\uff09\u306e\u8ce6\u8ab2\uff08\u8ab2\u7a0e\uff09\u9650\u5ea6\u984d\u306b\u3064\u3044\u3066\u300d<\/a><\/p>\n<p>\u3064\u307e\u308a\u3001<u>\u5f79\u54e1\u5831\u916c\u3092\u9ad8\u304f\u8a2d\u5b9a\u3059\u308b\u307b\u3069\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308b<\/u>\u306e\u3067\u3059\u3002\u5b9f\u969b\u306f\u3001\u5f79\u54e1\u500b\u4eba\u306e\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u6298\u534a\u3057\u305f\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u6cd5\u4eba\u306e\u652f\u6255\u3044\u5206\u3068\u5408\u308f\u305b\u308b\u3068\u3001\u6cd5\u4eba\u6210\u308a\u5f8c\u3067\u306f\u8ca0\u62c5\u304c\u500d\u8fd1\u304f\u306b\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<u>\u5f79\u54e1\u5831\u916c\u306e\u8a2d\u5b9a\u306b\u306f\u30d0\u30e9\u30f3\u30b9\u304c\u5927\u5207\u3060\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/u><span style=\"font-size: 16px; color: #333333;\">\u5f79\u54e1\u5831\u916c\u306e\u8a2d\u5b9a\u984d\u306b\u3088\u308a\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u305f\u308a\u3001\u640d\u91d1\u640d\u5165\u304c\u3067\u304d\u305f\u308a\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/span><a href=\"#7\" target=\"_self\" rel=\"noopener\">\uff17\u7ae0<\/a><span style=\"font-size: 16px; color: #333333;\">\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u4e8b\u696d\u898f\u6a21\u3084\u7d4c\u55b6\u72b6\u614b\u306b\u3088\u3063\u3066\u5f79\u54e1\u5831\u916c\u306e\u30d9\u30b9\u30c8\u306a\u8a2d\u5b9a\u984d\u306f\u7570\u306a\u308b\u306e\u3067\u3001\u5177\u4f53\u7684\u306a\u91d1\u984d\u7b49\u306f\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"gtxh60dkgja7f3qpk65hkr\">3-2.\u4f1a\u793e\u8ca0\u62c5\u3068\u5f93\u696d\u54e1\u8ca0\u62c5\u304c\u3042\u308b<\/h3>\n<p>\u6cd5\u4eba\u6210\u308a\u3092\u3059\u308b\u3068\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306f<strong><span style=\"color: #e25041;\">\u4f1a\u793e\u3068\u5f93\u696d\u54e1\u3067\u6298\u534a\u3057\u3066<\/span><\/strong>\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6642\u306f\u3001\u81ea\u8eab\u306e\u300c\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u300d\u3068\u300c\u56fd\u6c11\u5e74\u91d1\u300d\u306e\u8ca0\u62c5\u3060\u3051\u3092\u8003\u3048\u308c\u3070\u826f\u304b\u3063\u305f\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u5f93\u696d\u54e1\u3092\u96c7\u3046\u969b\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\u4f1a\u793e<\/span><u>\u8ca0\u62c5\u5206\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3082\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u542b\u3081\u308b\u5fc5\u8981\u304c\u51fa\u3066\u304d\u307e\u3059\u3002<\/u>\u305d\u306e\u305f\u3081\u3001\u5f93\u696d\u54e1\u6570\u306b\u3088\u3063\u3066\u3082\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u984d\u304c\u5909\u5316\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u6b21\u306b\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"k82p7hacnpnf9qcq6lgwb5\">3-3.\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u4f8b<\/h3>\n<p>\u6cd5\u4eba\u6210\u308a\u5f8c\u306e<strong><span style=\"color: #e25041;\">\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u4f8b<\/span><\/strong>\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u300c\u5065\u5eb7\u4fdd\u967a\u300d\u300c\u539a\u751f\u5e74\u91d1\u300d\u300c\u4ecb\u8b77\u4fdd\u967a\u300d\u300c\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u62e0\u51fa\u91d1\u300d\u3092\u53d6\u308a\u4e0a\u3052\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u3053\u3061\u3089\u306f\u3001<u>\u5f93\u696d\u54e11\u4eba\u306b\u304b\u304b\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u4e00\u4f8b<\/u>\u3067\u3059\u3002<\/p>\n<p>\u300a\u6761\u4ef6\u300b<br \/>\n\u6a19\u6e96\u5831\u916c\u6708\u984d50\u4e07\u5186\u3001\u4ecb\u8b77\u4fdd\u967a\u3042\u308a\u3001\u5354\u4f1a\u3051\u3093\u307d\uff08\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\uff09\u6771\u4eac\u90fd\u3001\u4e00\u822c\u4e8b\u696d<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/08\/4aisJYNPkDO2HgonBK6wIdRAV-1719167374.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u300a\u53c2\u8003\u300b<br \/>\n\u5354\u4f1a\u3051\u3093\u307d<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/~\/media\/Files\/shared\/hokenryouritu\/r6\/ippan\/r60213tokyo.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u4ee4\u548c6\u5e74\uff13\u6708\u5206\uff08\uff14\u6708\u7d0d\u4ed8\u5206\uff09\u304b\u3089\u306e\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u984d\u8868(\u6771\u4eac\u90fd\uff09\u300d<\/a><br \/>\n\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb<a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/hokenryo\/ryogaku\/ryogakuhyo\/20200825.files\/R06kikinryogaku.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u4ee4\u548c2\u5e749\u6708\u5206\uff08\uff110\u6708\u7d0d\u4ed8\u5206\uff09\u304b\u3089\u306e\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u984d\u8868(\u4ee4\u548c6\u5e74\u5ea6\u7248\uff09\u300d<\/a><\/p>\n<p>\u3053\u306e\u8a08\u7b97\u4f8b\u304b\u3089\u3082\u5206\u304b\u308b\u3088\u3046\u306b\u3001<u>\u4f1a\u793e\u3068\u3057\u3066\u5f93\u696d\u54e1\u3092\u96c7\u3046\u3054\u3068\u306b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u5897\u3048\u307e\u3059\u3002<\/u><br \/>\n\u6cd5\u4eba\u6210\u308a\u5f8c\u306e\u8ca1\u52d9\u8a08\u753b\u3092\u7acb\u3066\u308b\u969b\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3082\u8003\u616e\u306b\u5165\u308c\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h2 id=\"uyng60jsy72ubmhvxr0md\">4.\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u3053\u3053\u307e\u3067\u898b\u3066\u307f\u308b\u3068\u3001\u6cd5\u4eba\u6210\u308a\u306f\u4f1a\u793e\u5074\u306b\u3068\u3063\u3066\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u3082\u306e\u3068\u3044\u3046\u5370\u8c61\u3092\u53d7\u3051\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u5358\u306b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u984d\u304c\u5897\u3048\u308b\u3068\u3044\u3046\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u308c\u3086\u3048\u306b<strong><span style=\"color: #e25041;\">\u767a\u751f\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/span><\/strong>\u3082\u3042\u308b\u306e\u3067\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"4p5tnfm4dblx0faq90t0q\">4-1.\u4fdd\u969c\u5185\u5bb9\u304c\u624b\u539a\u304f\u306a\u308b<\/h3>\n<p>\u6cd5\u4eba\u6210\u308a\u3057\u3066\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u3053\u3068\u3067\u3001<strong><span style=\"color: #e25041;\">\u4fdd\u969c\u5185\u5bb9\u304c\u5927\u5e45\u306b\u624b\u539a\u304f<\/span><\/strong>\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u3001\u6cd5\u4eba\u6210\u308a\u5f8c\u306e\u793e\u4f1a\u4fdd\u967a\u306a\u3089\u3067\u306f\u306e\u6761\u4ef6\u3092\u307e\u3068\u3081\u3066\u307f\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u300c\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u300d\u300c\u56fd\u6c11\u5e74\u91d1\u300d\u306b\u306f\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u5185\u5bb9\u3067\u3059\u3002<\/p>\n<p><strong><u>\u300a\u6cd5\u4eba\u6210\u308a\u3067\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u305f\u5834\u5408\u306e\u307f\u53d7\u3051\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u4fdd\u969c\u5185\u5bb9\u300b<\/u><\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u5065\u5eb7\u4fdd\u967a<\/th>\n<td style=\"width: 79.9479%;\">\n<ul>\n<li><strong>\u50b7\u75c5\u624b\u5f53\u91d1<\/strong>\uff1a\u75c5\u6c17\u3084\u3051\u304c\u3067\u50cd\u3051\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u4e00\u5b9a\u671f\u9593\u652f\u7d66\u3055\u308c\u308b<\/li>\n<li><strong>\u51fa\u7523\u624b\u5f53\u91d1<\/strong>\uff1a\u51fa\u7523\u306e\u305f\u3081\u306b\u4f11\u696d\u3057\u305f\u5834\u5408\u306b\u4e00\u5b9a\u671f\u9593\u652f\u7d66\u3055\u308c\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th>\u539a\u751f\u5e74\u91d1<\/th>\n<td style=\"width: 79.9479%;\"><strong>\u5c06\u6765\u306e\u5e74\u91d1\u53d7\u7d66\u984d\u306e\u5897\u52a0<\/strong>\uff1a\u516c\u7684\u5e74\u91d1<u>\uff12\u968e\u90e8\u5206<\/u>\u307e\u3067\u652f\u7d66\u3055\u308c\u308b<br \/>\n1\u968e\u90e8\u5206\u300c\u56fd\u6c11\u5e74\u91d1\uff08\u57fa\u790e\u5e74\u91d1\uff09\u300d<u>\uff0b\uff12\u968e\u90e8\u5206\u300c\u539a\u751f\u5e74\u91d1\u300d<\/u><\/td>\n<\/tr>\n<tr>\n<th>\u52b4\u707d\u4fdd\u967a<\/th>\n<td style=\"width: 79.9479%;\"><strong>\u696d\u52d9\u4e2d\u306e\u4e8b\u6545\u3084\u75c5\u6c17\u306b\u5bfe\u3059\u308b\u88dc\u511f<\/strong>\u304c\u624b\u539a\u304f\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u96c7\u7528\u4fdd\u967a<\/th>\n<td style=\"width: 79.9479%;\">\n<ul>\n<li><strong>\u5931\u696d\u7d66\u4ed8\u30fb\u80b2\u5150\u4f11\u696d\u7d66\u4ed8\u30fb\u4ecb\u8b77\u4f11\u696d\u7d66\u4ed8<\/strong>\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f93\u696d\u54e1\u306e\u50cd\u304f\u74b0\u5883\u304c\u6574\u5099\u3055\u308c\u308b\u4fdd\u969c\u5185\u5bb9\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"jyl7mxv9wofnxfhqjq0evh\">4-2.\u798f\u5229\u539a\u751f\u304c\u5145\u5b9f\u3059\u308b<\/h3>\n<p>\u4fdd\u969c\u5185\u5bb9\u304c\u624b\u539a\u304f\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u4f1a\u793e\u306e<strong><span style=\"color: #e25041;\">\u798f\u5229\u539a\u751f\u304c\u5145\u5b9f\u3059\u308b<\/span><\/strong>\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u4e00\u4f8b\u3092\u6319\u3052\u3066\u307f\u307e\u3059\u3002<\/p>\n<p><strong><u>\u300a\u6cd5\u4eba\u6210\u308a\u306b\u3088\u3063\u3066\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u305f\u5834\u5408\u306e\u798f\u5229\u539a\u751f\u306e\u4e00\u4f8b\u300b<\/u><\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 16.7989%;\">\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306e<br \/>\n\u798f\u5229\u539a\u751f<\/th>\n<td style=\"width: 83.0709%;\">\n<ul>\n<li><strong>\u5065\u5eb7\u8a3a\u65ad<\/strong>\uff1a\u5b9a\u671f\u7684\u306a\u5065\u5eb7\u8a3a\u65ad\u306e\u5b9f\u65bd<\/li>\n<li><strong>\u4fdd\u990a\u65bd\u8a2d\u3084\u30b9\u30dd\u30fc\u30c4\u30af\u30e9\u30d6\u306e\u5229\u7528<\/strong>\uff1a\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306b\u3088\u3063\u3066\u3001\u4fdd\u990a\u65bd\u8a2d\u3084\u30b9\u30dd\u30fc\u30c4\u30af\u30e9\u30d6\u306e\u5272\u5f15\u5229\u7528\u306a\u3069\u306e\u798f\u5229\u539a\u751f\u3092\u63d0\u4f9b<\/li>\n<li><strong>\u51fa\u7523\u624b\u5f53\u91d1<\/strong><strong>\u306e\u7d66\u4ed8<\/strong>\uff1a\u51fa\u7523\u306b\u3088\u308b\u4f11\u8077\u671f\u9593\u306b\u652f\u7d66<br \/>\n\uff08\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3067\u3082\u652f\u7d66\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308b\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 16.7989%;\">\u4f01\u696d\u5e74\u91d1\u3084<br \/>\n\u9000\u8077\u91d1\u5236\u5ea6<\/th>\n<td style=\"width: 83.0709%;\"><strong>\u4f01\u696d\u5e74\u91d1<\/strong>\u3084<strong>\u9000\u8077\u91d1\u5236\u5ea6<\/strong>\uff1a\u5f93\u696d\u54e1\u306e\u751f\u6d3b\u4fdd\u969c\u306e\u5f37\u5316<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 16.7989%;\">\u4f11\u6687\u5236\u5ea6\u306e\u5145\u5b9f<\/th>\n<td style=\"width: 83.0709%;\"><strong>\u80b2\u5150\u4f11\u696d\u3084\u4ecb\u8b77\u4f11\u696d<\/strong>\uff1a\u4ed5\u4e8b\u3068\u751f\u6d3b\u3092\u4e21\u7acb\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u306e\u5c0e\u5165<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u3061\u3089\u3082\u3001\u50cd\u304f\u4eba\u306b\u3068\u3063\u3066\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\u5236\u5ea6\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4f1a\u793e\u5074\u306b\u3082\u30e1\u30ea\u30c3\u30c8\u306f\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3 id=\"ysanzcjjcs8wetkld7937\">4-3.\u4eba\u6750\u3092\u78ba\u4fdd\u3057\u3084\u3059\u304f\u306a\u308b<\/h3>\n<p>\u5f93\u696d\u54e1\u304c\u5b89\u5fc3\u3057\u3066\u50cd\u3051\u308b\u3088\u3046\u306a\u74b0\u5883\u304c\u6574\u3046\u3068\u3044\u3046\u3053\u3068\u306f\u3001<strong><span style=\"color: #e25041;\">\u300c\u4eba\u6750\u3092\u78ba\u4fdd\u3057\u3084\u3059\u304f\u306a\u308b\u300d<\/span><\/strong>\u3068\u3044\u3046\u4f1a\u793e\u5074\u306e\u30e1\u30ea\u30c3\u30c8\u306b\u3082\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001<strong><span style=\"color: #e25041;\">\u300c\u4f1a\u793e\u306e\u4fe1\u7528\u5ea6\u306e\u5411\u4e0a<\/span><\/strong><strong><span style=\"color: #e25041;\">\u300d<\/span><\/strong>\u306b\u3082\u3064\u306a\u304c\u308a\u3001\u4f1a\u793e\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u30a4\u30e1\u30fc\u30b8\u3092\u5f62\u4f5c\u308b\u8981\u7d20\u306b\u3082\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u798f\u5229\u539a\u751f\u304c\u5145\u5b9f\u3059\u308b\u3053\u3068\u306f\u3001\u4ed6\u306e\u4f1a\u793e\u3068\u306e\u5dee\u5225\u5316\u30dd\u30a4\u30f3\u30c8\u306b\u3082\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u7d50\u679c\u3068\u3057\u3066\u3001<u>\u4f1a\u793e<\/u><u>\u306e\u5f37\u307f\u3068\u306a\u308a\u512a\u79c0\u306a\u4eba\u6750\u306e\u78ba\u4fdd\u306b\u3064\u306a\u304c\u308b\u306e\u3067\u3059\u3002<\/u><\/p>\n<h2 id=\"1r3dajz3a5famzczecb10s\">5.\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e2\u70b9\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"6e9e62dgj6cgmtprrln60q\">5-1.\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u3068\u304d\u3068\u6bd4\u3079\u3066\u3001<strong><span style=\"color: #e25041;\">\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u5834\u5408\u304c\u3042\u308b<\/span><\/strong>\u3067\u3057\u3087\u3046\u3002\u8a73\u3057\u304f\u306f\u3001<a href=\"#g3nfly4skcsamnxaggkgqf\" target=\"_self\" rel=\"noopener\">\uff13\u7ae0<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u7406\u7531\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\uff12\u70b9\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u5f79\u54e1\u5831\u916c\u306e\u8a2d\u5b9a\u984d\u306b\u3088\u3063\u3066\u4fdd\u967a\u6599\u304c\u5897\u3048\u308b<\/li>\n<li>\u4f1a\u793e\u8ca0\u62c5\u3068\u5f93\u696d\u54e1\u8ca0\u62c5\u304c\u5897\u3048\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u5275\u696d\u521d\u671f\u3084\u53ce\u76ca\u306e\u5b89\u5b9a\u3057\u306a\u3044\u6642\u671f\u306b\u306f\u3001\u8ca0\u62c5\u304c\u91cd\u304f\u306e\u3057\u304b\u304b\u308b\u3053\u3068\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u4ed6\u306e\u90e8\u5206\u3067\u7bc0\u7a0e\u5bfe\u7b56\u3092\u3059\u308b\u306a\u3069\u3001\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u3002\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u7bc0\u7a0e\u5bfe\u7b56\u306f\u3001\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<a href=\"#8lczyy21mdqn6wv3xtl97b\" target=\"_self\" rel=\"noopener\">\uff18\u7ae0<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"3khp9s9t0jkt6fgd8egvzm\">5-2.\u624b\u7d9a\u304d\u304c\u7169\u96d1\u3067\u8ca0\u62c5\u306b\u306a\u308b<\/h3>\n<p><a href=\"#h351mdg2zabkgyn9037pbh\" target=\"_self\" rel=\"noopener\">\uff12\u7ae0<\/a>\u3067\u3082\u89e6\u308c\u307e\u3057\u305f\u304c\u3001\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u306f\u63d0\u51fa\u3059\u308b\u5834\u6240\u304c\u7570\u306a\u308b\u3046\u3048\u3001\u7d99\u7d9a\u7684\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u304c\u767a\u751f\u3059\u308b\u306a\u3069\u7169\u96d1\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e8b\u52d9\u8ca0\u62c5\u306b\u304b\u304b\u308b\u6642\u9593\u3084\u30b3\u30b9\u30c8\u306e\u5897\u52a0\u304c\u898b\u8fbc\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306b\u3001\u8003\u3048\u3089\u308c\u308b\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u3092\u7c21\u5358\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u3042\u304f\u307e\u3067\u4e00\u4f8b\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u300c\u521d\u671f\u624b\u7d9a\u304d\u300d\u306e\u4ed6\u306b\u3001\u300c\u7d99\u7d9a\u7684\u306a\u624b\u7d9a\u304d\u300d\u3082\u767a\u751f\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p><strong><u>\u300a\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u306b\u304a\u3051\u308b\u624b\u7d9a\u304d\u300b<\/u><\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 21.6146%;\">\u983b\u5ea6<\/th>\n<th style=\"width: 78.2552%;\">\u5185\u5bb9<\/th>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 21.6146%; background-color: #efefef;\">\u521d\u671f\u624b\u7d9a\u304d<\/td>\n<td style=\"width: 78.2552%;\">\u6cd5\u4eba\u8a2d\u7acb\u624b\u7d9a\u304d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 78.2552%;\">\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u624b\u7d9a\u304d\uff08\u4e8b\u696d\u6240\u30fb\u5f93\u696d\u54e1\uff09<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"6\" style=\"width: 21.6146%; background-color: #efefef;\">\u7d99\u7d9a\u7684\u306a\u624b\u7d9a\u304d<\/td>\n<td style=\"width: 78.2552%;\">\u6bce\u6708\u306e\u4fdd\u967a\u6599\u7d0d\u4ed8<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 78.2552%;\">\u5b9a\u6642\u6c7a\u5b9a\u3068\u968f\u6642\u6539\u5b9a\u3078\u306e\u5bfe\u5fdc<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 78.2552%;\">\u8cde\u4e0e\u652f\u6255\u3044\u5c4a<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 78.2552%;\">\u5f93\u696d\u54e1\u304c\u5165\u793e\u30fb\u9000\u793e\u3057\u305f\u3068\u304d\u306e\u624b\u7d9a\u304d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 78.2552%;\">\u5f93\u696d\u54e1\u306e\u5bb6\u65cf\u304c\u88ab\u6276\u990a\u8005\u306b\u306a\u308b\u5834\u5408\u3084\u3001\u6276\u990a\u304b\u3089\u306f\u305a\u308c\u308b\u5834\u5408\u306e\u624b\u7d9a\u304d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 78.2552%;\">\u52b4\u50cd\u4fdd\u967a\u306e\u5e74\u6b21\u66f4\u65b0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"\">\u306a\u304a\u3001\u521d\u671f\u624b\u7d9a\u304d\u306b\u95a2\u3057\u3066\u306f\u3001\u6cd5\u4eba\u6210\u308a\u306e\u969b\u306b\u307e\u3068\u3081\u3066\u4ee3\u884c\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/company-establishment-agency\" target=\"_blank\" rel=\"noopener\">\u526f\u696d\u30fb\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u65b9\u306f\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u300c\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u300d\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u307e\u3068\u3081\u307e\u3057\u305f<\/a><\/p>\n<h2 id=\"0ftszn0ql35e883hwiuvq\">6.\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u6642\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u6cd5\u4eba\u6210\u308a\u3057\u3066<strong><span style=\"color: #e25041;\">\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/span><\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u9069\u5207\u306b\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u793e<span style=\"font-size: 16px; color: #333333;\">\u306e\u6210\u9577\u3068\u5b89\u5b9a\u306e\u305f\u3081\u306b\u3082\u91cd\u8981\u306a\u624b\u7d9a\u304d\u3067\u3059\u3002<\/span><\/p>\n<h3 id=\"vymky2baqdpcriez2bkg6d\">6-1.\u52a0\u5165\u5bfe\u8c61\u8005\u3084\u52a0\u5165\u6642\u671f\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b<span style=\"font-size: 10.5pt; color: #000000;\">\u3000<\/span><\/h3>\n<p><strong><span style=\"color: #e25041;\">\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u5bfe\u8c61\u8005\u3084\u6761\u4ef6<\/span><\/strong><span style=\"color: #000000;\">\u306b\u3064\u3044\u3066\u3001\u52b4\u50cd\u8005\u5225\u306b\u308f\u304b\u308b\u3088\u3046\u306b<\/span>\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<br \/>\n\u52a0\u5165\u5bfe\u8c61\u8005\u3084\u52a0\u5165\u6642\u671f\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3066\u3001\u3082\u308c\u306a\u304f\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong><u>\u300a\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u306e\u5bfe\u8c61\u8005\u3068\u52a0\u5165\u6761\u4ef6\u300b<\/u><\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"2\" style=\"width: 17.5781%; background-color: #bd3767;\"><span style=\"color: #ffffff;\">\u4fdd\u967a\u5236\u5ea6<\/span><\/td>\n<td rowspan=\"2\" style=\"width: 24.351%; background-color: #bd3767;\"><span style=\"color: #ffffff;\">\u30d5\u30eb\u30bf\u30a4\u30e0\u304a\u3088\u3073\u3001<\/span><br \/>\n<span style=\"color: #ffffff;\">\u9031\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u304a\u3088\u3073\u6708\u6240\u5b9a\u52b4\u50cd\u65e5\u6570\u304c\u30d5\u30eb\u30bf\u30a4\u30e0\u306e4\u5206\u306e3\u4ee5\u4e0a\u306e\u52b4\u50cd\u8005<\/span><\/td>\n<td style=\"width: 57.9407%; background-color: #bd3767;\"><span style=\"color: #ffffff;\">\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u306e\u77ed\u6642\u9593\u52b4\u50cd\u8005<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 57.9407%; background-color: #bd3767;\"><span style=\"color: #ffffff; font-size: 14px;\">2022\u5e7410\u6708\u301c\uff1a\u52e4\u52d9\u5148\u306e\u5f93\u696d\u54e1\u304c101\u4eba\u4ee5\u4e0a<br \/>\n2024\u5e7410\u6708\u301c\uff1a\u52e4\u52d9\u5148\u306e\u5f93\u696d\u54e1\u304c51\u4eba\u4ee5\u4e0a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5781%; background-color: #efefef;\">\u5065\u5eb7\u4fdd\u967a<\/td>\n<td rowspan=\"2\" style=\"width: 24.351%;\">\u5bfe\u8c61<\/td>\n<td rowspan=\"2\" style=\"width: 57.9407%;\">\u30fb\u9031\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u304c20\u6642\u9593\u4ee5\u4e0a30\u6642\u9593\u672a\u6e80<br \/>\n\u30fb\u6240\u5b9a\u5185\u8cc3\u91d1\u304c\u6708\u984d8.8\u4e07\u5186\u4ee5\u4e0a<br \/>\n\u30fb2\u304b\u6708\u3092\u8d85\u3048\u308b\u96c7\u7528\u306e\u898b\u8fbc\u307f\u304c\u3042\u308b<br \/>\n\u30fb\u5b66\u751f\u3067\u306f\u306a\u3044\uff08\u203b\u4f11\u5b66\u4e2d\u3084\u591c\u9593\u5b66\u751f\u306f\u52a0\u5165\u5bfe\u8c61\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5781%; background-color: #efefef;\">\u539a\u751f\u5e74\u91d1<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5781%; background-color: #efefef;\">\u96c7\u7528\u4fdd\u967a<\/td>\n<td colspan=\"2\" style=\"width: 82.2917%;\">31\u65e5\u4ee5\u4e0a\u306e\u96c7\u7528\u898b\u8fbc\u307f\u304b\u30641\u9031\u9593\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u9593\u304c20\u6642\u9593\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5781%; background-color: #efefef;\">\u52b4\u707d\u4fdd\u967a<\/td>\n<td colspan=\"2\" style=\"width: 82.2917%;\">\u3059\u3079\u3066\u306e\u52b4\u50cd\u8005<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.5781%; background-color: #efefef;\">\u4ecb\u8b77\u4fdd\u967a<\/td>\n<td colspan=\"2\" style=\"width: 82.2917%;\">\u5065\u5eb7\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u308b40\u6b73\u4ee5\u4e0a\u306e\u8005<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b2022\u5e7410\u6708\u304b\u3089\u6bb5\u968e\u7684\u306b\u3001\u4e00\u90e8\u306e\u30d1\u30fc\u30c8\u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u65b9\u306e\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/tekiyoukakudai\/\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701\u300c\u793e\u4f1a\u4fdd\u967a\u9069\u7528\u62e1\u5927\u7279\u8a2d\u30b5\u30a4\u30c8\u300d<\/a><\/p>\n<p><strong><span style=\"color: #e25041;\">\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u6642\u671f<\/span><\/strong>\u306b\u3064\u3044\u3066\u306f<a href=\"#h351mdg2zabkgyn9037pbh\" target=\"_self\" rel=\"noopener\">\uff12\u7ae0<\/a>\u3067\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u306b\u304a\u3044\u3066\u306f<u>\u6cd5\u4eba\u8a2d\u7acb\u304b\u30895\u65e5\u4ee5\u5185<\/u>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"cj5pnadmbgcyrqvpddi7ob\">6-2.\u52a0\u5165\u3057\u306a\u3044\u5834\u5408\u306e\u7f70\u5247\u3084\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u3042\u308b<\/h3>\n<p>\u6cd5\u4eba\u6210\u308a\u5f8c\u306b<strong><span style=\"color: #e25041;\">\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u306a\u3044\u5834\u5408\u3001\u7f70\u5247\u3084\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u79d1\u3055\u308c\u308b<\/span><\/strong>\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4e3b\u306a\u7f70\u5247\u3084\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u672a\u52a0\u5165\u671f\u9593\u5206\u306e\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044<\/li>\n<li>\u8ffd\u5fb4\u91d1<\/li>\n<li>\u884c\u653f\u51e6\u5206<\/li>\n<\/ul>\n<\/div>\n<p>\u6545\u610f\u306b\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u306a\u3044\u306a\u3069\u60aa\u8cea\u306a\u5834\u5408\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u304b\u3089\u306e\u884c\u653f\u51e6\u5206\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u793e\u4f1a\u4fdd\u967a\u306e\u672a\u52a0\u5165\u306b\u3088\u3063\u3066\u3001\u7d50\u679c\u7684\u306b\u7d4c\u6e08\u7684\u306a\u8ca0\u62c5\u304c\u5897\u3048\u305f\u308a\u3001\u6cd5\u4eba\u306e\u4fe1\u7528\u554f\u984c\u306b\u767a\u5c55\u3057\u3066\u3057\u307e\u3046\u6050\u308c\u3082\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3 id=\"5a4t8dzoowe7axrbi4bg59\">6-3.\u52a0\u5165\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9<\/span><\/strong><span style=\"color: #000000;\">\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u3068\u307f\u306a\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><span style=\"font-size: 16px; color: #333333;\">\u77ed\u671f\u96c7\u7528\u8005\uff08\u96c7\u7528\u671f\u9593\uff1a2\u304b\u6708\u4ee5\u5185\uff09<\/span><\/li>\n<li>\u65e5\u96c7\u3044\u52b4\u50cd\u8005\uff08\u96c7\u7528\u671f\u9593\uff1a4\u304b\u6708\u4ee5\u5185\uff09<\/li>\n<li>\u975e\u5e38\u52e4\u5f79\u54e1\uff08\u793e\u5916\u53d6\u7de0\u5f79\u306a\u3069\u5831\u916c\u304c\u5c11\u306a\u3044\u5834\u5408\uff09<\/li>\n<li>\u5bb6\u65cf\u5f93\u696d\u54e1\uff08\u540c\u5c45\u5bb6\u65cf\u3067\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\uff09<\/li>\n<li><span style=\"font-size: 16px; color: #000000;\">\u5b66\u751f\uff08\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\uff09\u3000<\/span><\/li>\n<\/ul>\n<\/div>\n<p>\u3057\u304b\u3057\u3001\u4efb\u610f\u52a0\u5165\u3068\u3044\u3046\u5f62\u3067\u52a0\u5165\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u3002\u4fdd\u969c\u5185\u5bb9\u306e\u5145\u5b9f\u3084\u3001\u5c06\u6765\u7684\u306b\u624b\u306b\u3067\u304d\u308b\u30e1\u30ea\u30c3\u30c8\u3092\u52a0\u5473\u3057\u3066\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"anjrpug98cfejr60eupi4m\">7.\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u65b9\u6cd5<\/h2>\n<p>\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b<strong><span style=\"color: #e25041;\">\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u65b9\u6cd5<\/span><\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u969b\u306b\u306f\u3001\u7a0e\u5236\u77e5\u8b58\u3084\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u8003\u3048\u308b\u5fc5\u8981\u3082\u3042\u308b\u305f\u3081\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"eg1t8ac33own7wie42m0js\">7-1.\u5f79\u54e1\u5831\u916c\u3092\u6700\u9069\u306a\u984d\u306b\u8a2d\u5b9a\u3059\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u5f79\u54e1\u5831\u916c\u3092\u6700\u9069\u306a\u984d\u306b\u8a2d\u5b9a\u3059\u308b<\/span><\/strong>\u3053\u3068\u306b\u3088\u308a\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5f79\u54e1\u5831\u916c\u306e\u91d1\u984d\u3092\u591a\u984d\u306b\u3059\u308c\u3070\u6cd5\u4eba\u7a0e\u984d\u306f\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u5f79\u54e1\u500b\u4eba\u306e\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u984d\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002\u53cd\u5bfe\u306b\u3001\u5f79\u54e1\u5831\u916c\u3092\u6975\u7aef\u306b\u4f4e\u3044\u984d\u306b\u8a2d\u5b9a\u3059\u308b\u3068\u3001\u6cd5\u4eba\u7a0e\u984d\u304c\u9ad8\u304f\u306a\u308b\u3046\u3048\u3001\u5f79\u54e1\u81ea\u8eab\u306e\u751f\u6d3b\u8cbb\u304c\u4e0d\u8db3\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8fba\u308a\u306e\u30d0\u30e9\u30f3\u30b9\u3084\u5916\u90e8\u8981\u56e0\u306a\u3069\u3092\u542b\u3081\u3066\u3001\u6700\u9069\u306a\u984d\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u4f8b\u3068\u3057\u3066\u3001\u6b21\u306e2\u3064\u306e\u8a08\u7b97\u4f8b\u3092\u3054\u89a7\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\/08\/exexecutivecompensation-1689867081-1719191074.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/tax-saving-measures-2#3-1\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u8d77\u696d\u30ac\u30a4\u30c9\u300c\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\u300d<\/a><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e0a\u8a18\u306e\u4f8b\u306e\u5834\u5408\u3001\u5f79\u54e1\u5831\u916c\u306e\u91d1\u984d\u30921,500\u4e07\u5186\u306b\u3059\u308b\u3088\u308a\u3001500\u4e07\u5186\u306b\u8a2d\u5b9a\u3057\u305f\u307b\u3046\u304c\u3001\u6cd5\u4eba\u3068\u500b\u4eba\u30c8\u30fc\u30bf\u30eb\u306e\u7a0e\u8ca0\u62c5\u984d\u304a\u3088\u3073\u793e\u4f1a\u4fdd\u967a\u6599\u8ca0\u62c5\u984d\u304c\u5c11\u306a\u304f\u306a\u308b\u3053\u3068\u304c\u5206\u304b\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u5f79\u54e1\u5831\u916c\u3092\u6539\u5b9a\u3067\u304d\u308b\u6642\u671f\u306f\u3001\u4f8b\u5916\u3092\u9664\u3044\u3066\u300c\u5e741\u56de\u30fb\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u304b\u30893\u304b\u6708\u4ee5\u5185\u300d\u304c\u539f\u5247\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u614e\u91cd\u306b\u8a2d\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u304c\u6709\u7528\u3067\u3059\u3002<br \/>\n\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/executive-compensation-change\" target=\"_blank\" rel=\"noopener\">\u5f79\u54e1\u5831\u916c\u306e\u5909\u66f4\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\uff1f\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3084\u91d1\u984d\u306e\u6c7a\u3081\u65b9\u3092\u89e3\u8aac<\/a><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u5f79\u54e1\u8cde\u4e0e\u3092\u5897\u984d\u3057\u3066\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u8efd\u6e1b\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff1f\u201d<\/p>\n<p>\u5f79\u54e1\u8cde\u4e0e\u306b\u306f\u4ee5\u4e0b\u306e\u4e0a\u9650\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u30fb\u5065\u5eb7\u4fdd\u967a\u6599\uff1a573\u4e07\u5186\uff08\u5e74\u5ea6\u7d2f\u8a08\uff09<br \/>\n\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\uff1a150\u4e07\u5186\uff08\uff11\u56de\u306e\u652f\u7d66\u306b\u3064\u304d\uff09<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5f79\u54e1\u8cde\u4e0e\u3092\u591a\u3081\u306b\u652f\u7d66\u3057\u3001\u6bce\u6708\u306e\u5831\u916c\u984d\u3092\u6e1b\u3089\u3059\u3053\u3068\u3067\u3001\u6708\u3005\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u524a\u6e1b\u3067\u304d\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u3067\u3059\u3002<\/p>\n<p>\u53cd\u5bfe\u306b\u3001\u5f79\u54e1\u5831\u916c\u304c\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u4e0a\u9650\u4ee5\u4e0a\u3067\u3042\u308b\u5f79\u54e1\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u8cde\u4e0e\u984d\u3092\u6708\u7d66\u306b\u5272\u308a\u632f\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u5168\u4f53\u7684\u306a\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u8efd\u6e1b\u3055\u305b\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3044\u305a\u308c\u3082\u30eb\u30fc\u30eb\u306b\u6cbf\u3063\u3066\u884c\u3048\u3070\u9069\u6b63\u306a\u7bc0\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u7bc0\u7a0e\u5bfe\u7b56\u306e\u305f\u3081\u3060\u3051\u306b\u884c\u3063\u3066\u3044\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u30ea\u30b9\u30af\u3082\u3042\u308a\u307e\u3059\u3002\u7a0e\u7406\u58eb\u306a\u3069\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u304c\u5fc5\u9808\u3067\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<h3 id=\"h87niz0esccry32fy3gtn9\">7-3.\u914d\u5076\u8005\u3092\u975e\u5e38\u52e4\u5f79\u54e1\u306b\u3057\u6276\u990a\u8005\u306b\u5165\u308c\u308b<\/h3>\n<p>\u6cd5\u4eba\u6210\u308a\u5f8c\u3001<strong><span style=\"color: #e25041;\">\u914d\u5076\u8005\u3092\u975e\u5e38\u52e4\u5f79\u54e1\u3068\u3057\u3066\u6276\u990a\u8005\u306b\u5165\u308c\u308b<\/span><\/strong>\u3053\u3068\u3067\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u8efd\u6e1b\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u975e\u5e38\u52e4\u5f79\u54e1\u306b\u306f\u3001\u793e\u4f1a\u4fdd\u967a\uff08\u5065\u5eb7\u4fdd\u967a\u3001\u539a\u751f\u5e74\u91d1\uff09\u3078\u306e\u52a0\u5165\u7fa9\u52d9\u304c\u3042\u308a\u307e\u305b\u3093\u3002<u>\u3053\u306e\u6642\u3001\u914d\u5076\u8005\u3078\u306e\u5831\u916c\u3092\u6276\u990a\u306e\u7bc4\u56f2\u5185\uff08\u5e74\u9593130\u4e07\u5186\u672a\u6e80\uff09\u306b\u8a2d\u5b9a\u3059\u308b\u3068\u3001\u914d\u5076\u8005\u81ea\u8eab\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u524a\u6e1b\u3067\u304d\u308b\u3068\u3044\u3046\u8003\u3048\u3067\u3059\u3002<\/u><\/p>\n<p>\u3057\u304b\u3057\u3053\u306e\u65b9\u6cd5\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u914d\u5076\u8005\u304c\u300c\u975e\u5e38\u52e4\u5f79\u54e1\u300d\u3068\u3057\u3066\u5b9f\u969b\u306b\u5b9f\u52d9\u306b\u6cbf\u3063\u305f\u5f79\u5272\u3092\u6301\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u524d\u63d0\u3067\u3059\u3002\u52e4\u52d9\u5b9f\u614b\u306b\u3088\u3063\u3066\u306f\u3001\u6276\u990a\u8a8d\u5b9a\u3055\u308c\u305a\u306b\u9061\u3063\u3066\u88ab\u6276\u990a\u8005\u8a8d\u5b9a\u3092\u53d6\u308a\u6d88\u3055\u308c\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u5fb4\u53ce\u3055\u308c\u308b\u6050\u308c\u3082\u3042\u308b\u306e\u3067\u3001\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"1l836ul8hcbxiep9p10jq\">7-4.\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u4f5c\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u4f5c\u308b\u3068\u3044\u3046\u65b9\u6cd5<\/span><\/strong><span style=\"color: #000000;\">\u3067\u3082\u3001<\/span>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8efd\u6e1b\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3068\u306f\u30011\u4eba\u793e\u9577\u3067\u7d4c\u55b6\u3059\u308b\u5c0f\u898f\u6a21\u6cd5\u4eba\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3068\u3057\u3066\u5f15\u304d\u7d99\u304e\u3092\u884c\u3046\u5834\u5408\u300d\u3068\u3001\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u306e\u4e8c\u5200\u6d41\u3067\u4e8b\u696d\u3092\u884c\u3046\u5834\u5408\u300d\u306e\u4e8c\u901a\u308a\u3067\u3001\u7a0e\u7387\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u6291\u3048\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3067\u3001<u>\u81ea\u5206\u3078\u306e\u5f79\u54e1\u5831\u916c\u984d\u3092\u81ea\u7531\u306b\u6c7a\u5b9a\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/u>\u3053\u308c\u306b\u3088\u308a\u5f79\u54e1\u5831\u916c\u3092\u4f4e\u3081\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3055\u305b\u308b\u3068\u3044\u3046\u8003\u3048\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u4e8c\u5200\u6d41\u306e\u5834\u5408\u306f\u3001\u4e8b\u696d\u3092\u5206\u3051\u308b\u5fc5\u8981\u6027\u3092\u7a0e\u52d9\u7f72\u304b\u3089\u554f\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u91d1\u9003\u308c\u306e\u76ee\u7684\u3060\u3051\u3067\u8a2d\u7acb\u3059\u308b\u3053\u3068\u306f\u73fe\u5b9f\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a2d\u7acb\u306e\u969b\u306f\u3001\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u304c\u91cd\u8981\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3067\u3082\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/one-person-company\" target=\"_blank\" rel=\"noopener\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u65b0\u305f\u306a\u9078\u629e\u80a2\u300c\u30de\u30a4\u30af\u30ed\u6cd5\u4eba\u300d\u3068\u306f\uff1f<\/a><\/p>\n<h2 id=\"8lczyy21mdqn6wv3xtl97b\">8.\u6cd5\u4eba\u6210\u308a\u306b\u60a9\u3093\u3060\u3068\u304d\u306f\u8fbb\u30fb\u672c\u90f7\u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc\u3078<\/h2>\n<p>\u300c\u6cd5\u4eba\u6210\u308a\u306b\u3088\u3063\u3066\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u3053\u3068\u3092\u4e0d\u5b89\u306b\u601d\u308f\u308c\u308b\u65b9\u300d\u306f\u3001\u305c\u3072\u4e00\u5ea6\u3001\u79c1\u305f\u3061\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u904b\u55b6\u3059\u308b<a href=\"https:\/\/www.ht-tax.or.jp\/startup\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7\u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc<\/a>\u3078\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4eca\u307e\u3067\u84c4\u7a4d\u3057\u3066\u304d\u305f\u591a\u304f\u306e\u30ce\u30a6\u30cf\u30a6\u3092\u99c6\u4f7f\u3057\u3001\u6700\u9069\u306a\u4f34\u8d70\u8005\u3068\u306a\u3063\u3066\u3001\u3042\u306a\u305f\u306e\u4e0d\u5b89\u3092\u53d6\u308a\u9664\u304f\u30b5\u30dd\u30fc\u30c8\u3092\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"c0rn1w2rpvv4duwqfd77fd\">8-1.\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3044\u308b\u305f\u3081\u30b9\u30e0\u30fc\u30ba\u306b\u6cd5\u4eba\u6210\u308a\u304c\u3067\u304d\u308b<\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 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a-1\">\n<ul>\n<li>\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u4fdd\u967a\u95a2\u4fc2\u306e\u624b\u7d9a\u304d<\/li>\n<li>\u52b4\u50cd\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u3084\u5f93\u696d\u54e1\u96c7\u7528\u6642\u306e\u30a2\u30c9\u30d0\u30a4\u30b9<\/li>\n<li>\u52a9\u6210\u91d1\u3084\u88dc\u52a9\u91d1\u306e\u30b5\u30dd\u30fc\u30c8<\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-size: 16px; color: #333333;\">\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u30ce\u30a6\u30cf\u30a6\u3068\u554f\u984c\u89e3\u6c7a\u80fd\u529b\u306f\u5727\u5012\u7684\u3068\u81ea\u8ca0\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><br \/>\n\u672c\u8a18\u4e8b\u3067\u53d6\u308a\u4e0a\u3052\u305f\u300c\u793e\u4f1a\u4fdd\u967a\u300d\u306b\u95a2\u3059\u308b\u304a\u60a9\u307f\u3082\u542b\u3081\u3066\u3001\u6cd5\u4eba\u6210\u308a\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u4e38\u3054\u3068\u304a\u4efb\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/reason\" target=\"_blank\" rel=\"noopener\">\u62e0\u70b9\u6570\u30fb\u9867\u5ba2\u6570No.1\uff01\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u4f1a\u793e\u8a2d\u7acb\u3067\u9078\u3070\u308c\u308b15\u306e\u7406\u7531<\/a><\/p>\n<h3 id=\"cvf1yuuxiqjfrlebp3910t\">8-2.\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u6700\u9069\u306a\u7bc0\u7a0e\u5bfe\u7b56\u3092\u63d0\u6848\u3067\u304d\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u5275\u696d100\u5e74\u3001\u4f1a\u793e\u8a2d\u7acb\u4ef6\u6570\u306f\u7d2f\u8a083\u4e07\u4ef6\u4ee5\u4e0a<\/span><\/strong><span style=\"color: #000000;\">\u306e\u3001<\/span>\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3067\u84c4\u7a4d\u3055\u308c\u305f\u7bc0\u7a0e\u30ce\u30a6\u30cf\u30a6\u3092\u99c6\u4f7f\u3057\u3066\u3001\u3042\u306a\u305f\u306b\u6700\u9069\u306a\u65b9\u6cd5\u3067\u306e\u7bc0\u7a0e\u5bfe\u7b56\u3092\u63d0\u6848\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u4f8b\u3092\u6319\u3052\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u5275\u696d\u30d5\u30a7\u30fc\u30ba\u306b\u3066200\u4e07\u5186\u307b\u3069\u306e\u7bc0\u7a0e\u306b\u6210\u529f\u3057\u305f\u4e8b\u4f8b\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/08\/dfYIN2BzJCUWQ0ejhZDTPmx5V-1719203443.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/08\/dHrlcTtzwx8DXi16J4nCk0pso-1719203457.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6cd5\u4eba\u6210\u308a\u306f\u3001<u>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u3053\u306e\u3088\u3046\u306a\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u3082\u751f\u3080\u306e\u3067\u3059\u3002<\/u><\/p>\n<p>\u4ee5\u4e0b\u306e\u8a18\u4e8b\u306f\u3001\u6cd5\u4eba\u306e\u7bc0\u7a0e\u5bfe\u7b56\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u53ef\u80fd\u306b\u306a\u308b\u7bc0\u7a0e\u65b9\u6cd5\u304c\u591a\u304f\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.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<h2 id=\"g38j2k7dk7cnjlx9h1boj\">9.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u5185\u5bb9\u306b\u6cbf\u3063\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u793e\u4f1a\u4fdd\u967a\u306e\u9055\u3044<br \/>\n\u30fb\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u65b9\u6cd5<br \/>\n\u30fb\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u984d<br \/>\n\u30fb\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u306e\u30e1\u30ea\u30c3\u30c8<br \/>\n\u30fb\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<br \/>\n\u30fb\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u6642\u306e\u6ce8\u610f\u70b9<br \/>\n\u30fb\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u65b9\u6cd5<\/p>\n<\/div>\n<p>\u6cd5\u4eba\u6210\u308a\u306b\u3088\u3063\u3066\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u53ef\u80fd\u6027\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u4ed6\u306e\u30e1\u30ea\u30c3\u30c8\u3082\u591a\u304f\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u3002\u30d3\u30b8\u30cd\u30b9\u5168\u4f53\u3067\u898b\u305f\u6642\u306b\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u304c\u30d7\u30e9\u30b9\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u6cd5\u4eba\u6210\u308a\u306b\u3088\u3063\u3066\u4ed6\u306e\u7bc0\u7a0e\u5bfe\u7b56\u3092\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u3001<span style=\"font-size: 16px; color: 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