{"id":6223,"date":"2024-08-05T11:44:42","date_gmt":"2024-08-05T02:44:42","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=6223"},"modified":"2024-08-20T15:18:09","modified_gmt":"2024-08-20T06:18:09","slug":"incorporation-small-business-mutual-aid","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/incorporation-small-business-mutual-aid","title":{"rendered":"\u7d99\u7d9a\uff1f\u89e3\u7d04\uff1f\u6cd5\u4eba\u6210\u308a\u3057\u305f\u6642\u306e\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u53d6\u308a\u6271\u3044\u3092\u5fb9\u5e95\u89e3\u8aac\uff01"},"content":{"rendered":"<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u5834\u5408\u3001\u540c\u3058\u4e8b\u696d\u3092\u7d99\u7d9a\u3059\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u9078\u629e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u305f\u304f\u3055\u3093\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u6642\u4ee3\u306b\u52a0\u5165\u3057\u3066\u3044\u305f\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u7d99\u7d9a\u306e\u6709\u7121\u3082\u3001\u305d\u306e\u3046\u3061\u306e\u3072\u3068\u3064\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7d99\u7d9a\u3059\u308b\u8981\u4ef6\u3068\u3068\u3082\u306b\u30e1\u30ea\u30c3\u30c8\u3084\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8e0f\u307e\u3048\u3001\u6cd5<span style=\"font-size: 16px; color: #333333;\">\u4eba\u6210\u308a\u5f8c\u306e\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/><\/span>\u6cd5\u4eba\u6210\u308a\u5f8c\u306e\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306b\u3064\u3044\u3066\u304a\u60a9\u307f\u306e\u65b9\u306e\u30d2\u30f3\u30c8\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"\"><span class=\"f-marker-p\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08<\/span>\u3068\u306f<\/p>\n<p class=\"\">\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\uff08\u4e2d\u5c0f\u6a5f\u69cb\uff09\u3092\u5236\u5ea6\u306e\u904b\u55b6\u4e3b\u4f53\u3068\u3057\u3066\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u3084\u5f79\u54e1\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306a\u3069\u306b\u5411\u3051\u305f\u3001\u4e8b\u696d\u3092\u3084\u3081\u305f\u308a\u9000\u8077\u3057\u305f\u5834\u5408\u306b\u5099\u3048\u308b\u5171\u6e08\u5236\u5ea6\u3067\u3059\u3002<br \/>\u7a4d\u7acb\u306b\u3088\u308a\u7528\u610f\u3059\u308b\u9000\u8077\u91d1\u3068\u3082\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<h2 id=\"hlnezgv66pmyygp52287ik\">1.\u6cd5\u4eba\u6210\u308a\u3057\u305f\u5f8c\u3082\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306f\u7d99\u7d9a\u3067\u304d\u308b<\/h2>\n<p><span style=\"color: #b8312f;\"><u>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u52a0\u5165\u3057\u3066\u3044\u305f<strong>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08<\/strong>\u306f\u3001\u6cd5\u4eba\u6210\u308a\u3057\u305f\u5f8c\u3082\u7d99\u7d9a\uff08\u540c\u4e00\u4eba\u901a\u7b97\uff09\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/u><\/span><\/p>\n<p class=\"\">\u305f\u3060\u3057\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u6cd5\u4eba\u6210\u308a\u3057\u305f\u4eba\u306e\u3059\u3079\u3066\u304c\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7d99\u7d9a\u306b\u306f\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u305d\u306e\u6761\u4ef6\u304c\u4ee5\u4e0b\u306e3\u3064\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u500b\u4eba\u4e8b\u696d\u3092\u5b8c\u5168\u306b\u6cd5\u4eba\u6210\u308a\u3059\u308b<\/li>\n<li>\u6cd5\u4eba\u306e\u5f93\u696d\u54e1\u6570\u304c\u6240\u5b9a\u306e\u4eba\u6570\u4ee5\u4e0b\u3067\u3042\u308b<\/li>\n<li>\u500b\u4eba\u4e8b\u696d\u4e3b\u3060\u3063\u305f\u4eba\u304c\u3001\u8a2d\u7acb\u3057\u305f\u6cd5\u4eba\u306e\u5f79\u54e1\u3068\u3057\u3066\u767b\u8a18\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u6cd5\u4eba\u6210\u308a\u5f8c\u3082\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a\u3059\u308b\u6761\u4ef6\u306e\u8a73\u7d30\u306f\u3001<a href=\"#2l2mpts44ncsz3n8a2o7w\" target=\"_self\" rel=\"noopener\">5\u7ae0\u300c\u6cd5\u4eba\u6210\u308a\u5f8c\u306b\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a\u3059\u308b\u6761\u4ef6\u3068\u306f\uff1f\u300d<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"u9oxwdm9fp8nxtngfl5c1r\">2.\u6cd5\u4eba\u6210\u308a\u3059\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e083\u3064\u306e\u30d1\u30bf\u30fc\u30f3<\/h2>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306b\u52a0\u5165\u3057\u3066\u3044\u305f\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6cd5\u4eba\u6210\u308a\u3057\u305f\u5834\u5408\u3001\u52a0\u5165\u3057\u3066\u3044\u305f<span style=\"font-size: 16px; color: #333333;\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u53d6\u308a\u6271\u3044\u306f\u3001\u6b21\u306e3\u3064\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/span><\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a<\/li>\n<li>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u52a0\u5165\u8cc7\u683c\u304c\u306a\u304f\u306a\u308a\u89e3\u7d04\uff08<strong>\u6e96\u5171\u6e08\u91d1<\/strong>\u3092\u53d7\u3051\u53d6\u308b\uff09<\/li>\n<li>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u52a0\u5165\u8cc7\u683c\u306f\u3042\u308b\u304c\u89e3\u7d04\uff08<strong>\u89e3\u7d04\u624b\u5f53\u91d1<\/strong>\u3092\u53d7\u3051\u53d6\u308b\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3067\u306f\u3001\u8acb\u6c42\u4e8b\u7531\uff08\u8acb\u6c42\u3059\u308b\u7406\u7531\uff09\u306b\u3088\u3063\u3066\u300c\u5171\u6e08\u91d1A\u300d\u300c\u5171\u6e08\u91d1B\u300d\u300c\u6e96\u5171\u6e08\u91d1\u300d\u300c\u89e3\u7d04\u624b\u5f53\u91d1\u300d\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 15px;\">\u203b\u5171\u6e08\u5951\u7d04\u8005\u306e\u4e8b\u696d\u4e0a\u306e\u5730\u4f4d\uff08\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5171\u540c\u7d4c\u55b6\u8005\u3001\u4f1a\u793e\u7b49\u5f79\u54e1\uff09\u306b\u3088\u3063\u3066\u3001\u8acb\u6c42\u4e8b\u7531\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 15px;\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u8acb\u6c42\u4e8b\u7531\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 17.415%;\"><span style=\"font-size: 15px;\">\u5171\u6e08\u91d1\u7b49\u306e\u7a2e\u985e<\/span><\/th>\n<th style=\"width: 82.4548%;\">\u8acb\u6c42\u4e8b\u7531<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 17.415%; background-color: #efefef;\">\n<div style=\"text-align: center;\">\u5171\u6e08\u91d1 A<\/div>\n<\/td>\n<td style=\"width: 82.4548%;\">\u30fb\u500b\u4eba\u4e8b\u696d\u3092\u5ec3\u696d\u3057\u305f\u5834\u5408<br \/>\u30fb\u5171\u6e08\u5951\u7d04\u8005\u306e\u65b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.415%; background-color: #efefef;\">\n<div style=\"text-align: center;\">\u5171\u6e08\u91d1 B<\/div>\n<\/td>\n<td style=\"width: 82.4548%;\">\u30fb\u8001\u9f62\u7d66\u4ed8<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.415%; background-color: #efefef;\">\n<div style=\"text-align: center;\"><span style=\"font-size: 16px; color: #333333;\">\u6e96\u5171\u6e08\u91d1<\/span><\/div>\n<\/td>\n<td style=\"width: 82.4548%;\"><span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u30fb\u500b\u4eba\u4e8b\u696d\u3092\u6cd5\u4eba\u6210\u308a\u3057\u305f\u7d50\u679c\u3001\u52a0\u5165\u8cc7\u683c\u304c\u306a\u304f\u306a\u3063\u305f\u5834\u5408<\/span><\/span><br \/>\u203b<span style=\"font-size: 16px; color: #333333;\">\u5e73\u621022\u5e7412\u6708\u4ee5\u524d\u306b\u52a0\u5165\u3057\u305f\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u3001\u5168\u984d\u91d1\u92ad\u51fa\u8cc7\u306b\u3088\u308a\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3068\u304d\u306f\u3001\u300c\u5171\u6e08\u91d1A\u300d\u3068\u306a\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.415%; background-color: #efefef;\">\n<div style=\"text-align: center;\"><span style=\"font-size: 16px; color: #333333;\">\u89e3\u7d04\u624b\u5f53\u91d1<\/span><\/div>\n<div style=\"text-align: center;\"><\/div>\n<\/td>\n<td style=\"width: 82.4548%;\">\u30fb\u4efb\u610f\u89e3\u7d04\uff08\u5171\u6e08\u5951\u7d04\u8005\u306b\u3088\u308b\u4efb\u610f\u306e\u89e3\u7d04\uff09<br \/>\u30fb\u6a5f\u69cb\u89e3\u7d04\uff08\u639b\u91d1\u309212\u304b\u6708\u4ee5\u4e0a\u6ede\u7d0d\u3057\u305f\u5834\u5408\u306b\u3001\u4e2d\u5c0f\u6a5f\u69cb\u304c\u884c\u3046\u89e3\u7d04\uff09<br \/><span class=\"f-marker-p\">\u30fb<\/span><span class=\"f-marker-p\">\u500b\u4eba\u4e8b\u696d\u3092\u6cd5\u4eba\u6210\u308a\u3057\u3066\u3082\u52a0\u5165\u8cc7\u683c\u306f\u306a\u304f\u306a\u3089\u306a\u304b\u3063\u305f\u304c\u3001\u89e3\u7d04\u3092\u3057\u305f\u5834\u5408<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306b\u52a0\u5165\u3057\u3066\u3044\u305f<\/span>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6cd5\u4eba\u6210\u308a\u3057\u305f\u5834\u5408\u306e3\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u3064\u3044\u3066\u3001\u304f\u308f\u3057\u304f\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"b2d8cfu1bdo3mxkl33s7f2\">2-1.\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a<\/h3>\n<p>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u5951\u7d04\u306e\u7d99\u7d9a\uff08<strong>\u540c\u4e00\u4eba\u901a\u7b97<\/strong>\uff09\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u6cd5\u4eba\u6210\u308a\u5f8c\u3082\u5f15\u304d\u7d9a\u304d\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306b\u52a0\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u3068\u304d\u306b\u639b\u91d1\u3092\u652f\u6255\u3063\u305f\u6708\u6570\u3084\u3001\u639b\u91d1\u3082\u901a\u7b97\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 15px;\">\u305f\u3060\u3057\u3001\u8a2d\u7acb\u3059\u308b\u6cd5\u4eba\u304c\u52a0\u5165\u8cc7\u683c\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3068\u3001\u81ea\u8eab\u304c\u52a0\u5165\u6761\u4ef6\u3092\u6e80\u305f\u3059\u7acb\u5834\u3067\u3042\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><br \/><span style=\"font-size: 15px;\">\u8a73\u7d30\u306f\u3001<\/span><a href=\"#2l2mpts44ncsz3n8a2o7w\" target=\"_self\" rel=\"noopener\"><span style=\"font-size: 15px;\">5\u7ae0\u306e\u300c\u6cd5\u4eba\u6210\u308a\u5f8c\u306b\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a\u3059\u308b\u6761\u4ef6\u3068\u306f\uff1f\u300d<\/span><\/a><span style=\"font-size: 15px;\">\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h3 id=\"lzyz07kmwndk9za8zg117d\">2-2.\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u52a0\u5165\u8cc7\u683c\u304c\u306a\u304f\u306a\u308a\u89e3\u7d04\uff08\u6e96\u5171\u6e08\u91d1\uff09<\/h3>\n<p><span class=\"f-marker-p\">\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308a\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u52a0\u5165\u8cc7\u683c\u304c\u306a\u304f\u306a\u3063\u305f\u305f\u3081\u306b<\/span>\u89e3\u7d04\u3059\u308b\u5834\u5408\u306f\u3001\u7d0d\u4ed8\u6e08\u307f\u306e\u639b\u91d1\u306b\u5fdc\u3058\u305f<strong>\u6e96\u5171\u6e08\u91d1<\/strong>\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px;\">\u4f8b\u3068\u3057\u3066\u3001\u639b\u91d1\u6708\u984d1\u4e07\u5186\u3067\u52a0\u5165\u3057\u3066\u3044\u305f\u5834\u5408\u306e\u6e96\u5171\u6e08\u91d1\u306e\u53d7\u7d66\u984d\u3092\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 18.8765%; background-color: #efefef;\">\u639b\u91d1\u7d0d\u4ed8\u5e74\u6570<\/td>\n<td style=\"width: 33.6911%; background-color: #efefef;\">\n<div style=\"text-align: center;\">\u639b\u91d1\u5408\u8a08\u984d<\/div>\n<\/td>\n<td style=\"width: 47.2985%; background-color: #efefef;\">\n<div style=\"text-align: center;\">\u53d7\u7d66\u984d<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.8765%; background-color: #ffffff;\">\n<div style=\"text-align: center;\">5\u5e74<\/div>\n<\/td>\n<td style=\"width: 33.6911%;\">\n<div style=\"text-align: center;\">60,000\u5186<\/div>\n<\/td>\n<td style=\"width: 47.2985%;\">\n<div style=\"text-align: center;\">60,000\u5186<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.8765%; background-color: #ffffff;\">\n<div style=\"text-align: center;\">10\u5e74<\/div>\n<\/td>\n<td style=\"width: 33.6911%;\">\n<div style=\"text-align: center;\">120,000\u5186<\/div>\n<\/td>\n<td style=\"width: 47.2985%;\">\n<div style=\"text-align: center;\">120,000\u5186<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.8765%; background-color: #ffffff;\">\n<div style=\"text-align: center;\">15\u5e74<\/div>\n<\/td>\n<td style=\"width: 33.6911%;\">\n<div style=\"text-align: center;\">180,000\u5186<\/div>\n<\/td>\n<td style=\"width: 47.2985%;\">\n<div style=\"text-align: center;\">180,000\u5186<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.8765%; background-color: #ffffff;\">\n<div style=\"text-align: center;\">20\u5e74<\/div>\n<\/td>\n<td style=\"width: 33.6911%;\">\n<div style=\"text-align: center;\">240,000\u5186<\/div>\n<\/td>\n<td style=\"width: 47.2985%;\">\n<div style=\"text-align: center;\">2,419,500\u5186<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u639b\u91d1\u7d0d\u4ed8\u6708\u6570\u304c12\u304b\u6708\u672a\u6e80\u306e\u5834\u5408\u3001\u639b\u91d1\u306f\u639b\u3051\u6368\u3066\u3068\u306a\u308a\u3001<span style=\"font-size: 16px; color: #333333;\">\u6e96\u5171\u6e08\u91d1\u306f\u53d7\u3051\u53d6\u308c\u307e\u305b\u3093\u3002<\/span><br \/>\u3000\u904b\u7528\u53ce\u5165\u7b49\u306b\u5fdc\u3058\u3066\u767a\u751f\u3059\u308b\u4ed8\u52a0\u7d66\u4ed8\u91d1\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u652f\u7d66\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"nok1sc4m4nnjrp0conhxb\">2-3.\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u52a0\u5165\u8cc7\u683c\u304c\u3042\u308b\u304c\u89e3\u7d04\uff08\u89e3\u7d04\u624b\u5f53\u91d1\uff09<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u6cd5\u4eba\u6210\u308a\u3057\u3066\u3001<span class=\"f-marker-p\">\u6cd5\u4eba\u306e\u52a0\u5165\u8cc7\u683c\u306f\u6e80\u305f\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u89e3\u7d04\u3059\u308b\u3068\u3044\u3046<\/span>\u5834\u5408\u306f\u3001<strong>\u89e3\u7d04\u624b\u5f53\u91d1<\/strong>\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u89e3\u7d04\u624b\u5f53\u91d1\u306f\u3001<span class=\"f-marker-p\">\u7d0d\u4ed8\u671f\u9593\u304c20\u5e74\uff08240\u304b\u6708\uff09\u672a\u6e80\u306e\u5834\u5408\u3001\u5143\u672c\u5272\u308c\u3059\u308b<\/span>\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 23.0438%; background-color: #efefef;\">\n<div style=\"text-align: center;\">\u639b\u91d1\u7d0d\u4ed8\u6708\u6570<\/div>\n<\/td>\n<td style=\"width: 43.4927%; background-color: #efefef;\">\n<div style=\"text-align: center;\">\u652f\u7d66\u7387<\/div>\n<\/td>\n<td style=\"width: 33.3333%; background-color: #efefef;\">\n<div style=\"text-align: center;\">\u652f\u7d66\u7387\u4f8b<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.0438%;\">12\u304b\u6708\uff5e83\u304b\u6708<\/td>\n<td style=\"width: 43.4927%;\">80\uff05<\/td>\n<td style=\"width: 33.3333%;\">\uff0d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.0438%;\">84\u304b\u6708\uff5e245\u304b\u6708<\/td>\n<td style=\"width: 43.4927%;\">84\u304b\u6708\u300080.50%<br \/>\u4ee5\u964d\u3001\u534a\u5e74\u3054\u3068\u306b0.75\u30dd\u30a4\u30f3\u30c8\u305a\u3064\u652f\u7d66\u7387\u304c\u5897\u52a0<\/td>\n<td style=\"width: 33.3333%;\">\u4f8b\uff1a<br \/>120\u304b\u6708\u300085.00%<br \/>240\u304b\u6708\u3000100.00\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.0438%;\">246\u304b\u6708\uff5e720\u304b\u6708<\/td>\n<td style=\"width: 43.4927%;\">720\u304b\u6708\u307e\u3067\u30016\u304b\u6708\u3054\u3068\u306b0.25\u30dd\u30a4\u30f3\u30c8\u305a\u3064\u652f\u7d66\u7387\u304c\u5897\u52a0<\/td>\n<td style=\"width: 33.3333%;\">\u4f8b\uff1a<br \/>246\u304b\u6708\u3000100.25\uff05<br \/>720\u304b\u6708\u4ee5\u4e0a\u306f\u3001120.00\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u639b\u91d1\u7d0d\u4ed8\u6708\u6570\u304c12\u304b\u6708\u672a\u6e80\u306e\u5834\u5408\u306f\u639b\u3051\u6368\u3066\u3068\u306a\u308a\u3001\u89e3\u7d04\u624b\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h2 id=\"7mlfljnnh14aom46ujk3lp\">3.\u6cd5\u4eba\u6210\u308a\u5f8c\u306b\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u6cd5\u4eba\u6210\u308a\u5f8c\u3082\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a\u3057\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u6240\u5f97\u63a7\u9664\u3067\u304d\u308b<\/li>\n<li>\u639b\u91d1\u3092\u5897\u6e1b\u3067\u304d\u308b<\/li>\n<li>\u5171\u6e08\u91d1\u306e\u53d7\u3051\u53d6\u308a\u30d1\u30bf\u30fc\u30f3\u3092\u9078\u629e\u3067\u304d\u308b<\/li>\n<li>\u8cb8\u4ed8\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u308b<\/li>\n<li>\u4ed8\u52a0\u5171\u6e08\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li>\n<li>\u9280\u884c\u306e\u666e\u901a\u9810\u91d1\u3088\u308a\u3082\u5229\u56de\u308a\u304c\u9ad8\u3044\u50be\u5411\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u305d\u308c\u305e\u308c\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u304f\u308f\u3057\u304f\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"qiim71rqan7cygg4dq3o\">3-1.\u6240\u5f97\u63a7\u9664\u3067\u304d\u308b<\/h3>\n<p>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306f\u300c\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u300d\u3068\u3057\u3066\u3001\u5168\u984d\u304c\u500b\u4eba\u306e\u6240\u5f97\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<br \/>1,000\u5186\uff5e70,000\u5186\u307e\u3067\u306e\u7bc4\u56f2\u3067\u3001500\u5186\u5358\u4f4d\u3067\u639b\u91d1\u3092\u8a2d\u5b9a\u3067\u304d\u308b\u305f\u3081\u3001\u8001\u5f8c\u8cc7\u91d1\u306b\u5099\u3048\u306a\u304c\u3089\u67d4\u8edf\u306a\u7bc0\u7a0e\u5bfe\u7b56\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3 id=\"5jc1if7b3l4y9b4zuy112r\">3-2.\u639b\u91d1\u3092\u5897\u6e1b\u3067\u304d\u308b<\/h3>\n<p>\u639b\u91d1\u306f\u30011,000\u5186\u304b\u308970,000\u5186\u307e\u3067\u306e\u7bc4\u56f2\u5185\uff08500\u5186\u5358\u4f4d\uff09\u3067\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u5897\u984d\u30fb\u6e1b\u984d\u304c\u3067\u304d\u3001\u7d4c\u6e08\u7684\u306a\u4f59\u88d5\u304c\u3067\u304d\u3066\u304d\u305f\u3089\u5897\u984d\u3059\u308b\u3001\u53b3\u3057\u3044\u72b6\u6cc1\u306e\u6642\u306f\u6e1b\u984d\u3059\u308b\u3068\u3044\u3063\u305f\u3088\u3046\u306b\u3001\u90fd\u5408\u306b\u5408\u308f\u305b\u3066\u5909\u66f4\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u639b\u91d1\u3092\u7d0d\u4ed8\u3057\u7d9a\u3051\u308b\u3053\u3068\u304c\u56f0\u96e3\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u639b\u91d1\u306e\u7d0d\u4ed8\u3092\u4e00\u6642\u7684\u306b\u6b62\u3081\u308b<span style=\"font-size: 16px; color: #333333;\">\u300c\u639b\u6b62\u3081\u300d\u304c\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u707d\u5bb3\u3084\u3001\u6240\u5f97\u304c\u306a\u3044\u306a\u3069\u306e\u7406\u7531\u306b\u3088\u308a\u3001\u639b\u91d1\u306e\u7d0d\u4ed8\u304c\u56f0\u96e3\u3068\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\u306b\u9650\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n<h3 id=\"xb25cd2btqvk6bdnirllf\">3-3.\u5171\u6e08\u91d1\u306e\u53d7\u3051\u53d6\u308a\u30d1\u30bf\u30fc\u30f3\u3092\u9078\u629e\u3067\u304d\u308b<\/h3>\n<p>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u5171\u6e08\u91d1\u306e\u53d7\u3051\u53d6\u308a\u65b9\u6cd5\u306b\u306f\u3001<strong>\u300c\u4e00\u62ec\u300d\u300c\u5206\u5272\u300d\u300c<\/strong><strong>\u4e00\u62ec\u3068\u5206\u5272\u306e\u4f75\u7528\u300d<\/strong>\u306e3\u3064\u304c\u3042\u308a\u3001\u53d7\u3051\u53d6\u308a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u306b\u306f\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 15.4619%; background-color: #d1d5d8;\"><\/td>\n<td style=\"width: 20.4027%; background-color: #d1d5d8;\">\n<div style=\"text-align: center;\">\u4e00\u62ec<\/div>\n<\/td>\n<td style=\"width: 32.054%; background-color: #d1d5d8;\">\n<div style=\"text-align: center;\">\u5206\u5272<\/div>\n<\/td>\n<td style=\"width: 31.8783%; background-color: #d1d5d8;\">\n<div style=\"text-align: center;\">\u4e00\u62ec\u3068\u5206\u5272\u306e\u4f75\u7528<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.4619%; background-color: #efefef;\">\u5171\u6e08\u91d1\u7b49\u306e\u53d7\u53d6\u65b9\u6cd5<\/td>\n<td style=\"width: 20.4027%;\">\u4e00\u62ec\u3067\u53d7\u3051\u53d6\u308b<\/td>\n<td style=\"width: 32.073%;\"><span style=\"font-size: 16px; color: #333333;\">\u671f\u9593\u306f10\u5e74\u3082\u3057\u304f\u306f15\u5e74\u306e\u9078\u629e\u3067\u3001\u5e746\u56de\uff08\u5947\u6570\u6708\uff09\u306e\u53d7\u3051\u53d6\u308a<\/span><\/td>\n<td style=\"width: 31.9426%;\">\u4e00\u62ec\u3068\u3001<span style=\"font-size: 16px; color: #333333;\">10\u5e74\u3082\u3057\u304f\u306f15\u5e74\u306e\u9078\u629e\u3067\u5e746\u56de\uff08\u5947\u6570\u6708\uff09\u306e\u5206\u5272\u53d7\u3051\u53d6\u308a\u306e\u4f75\u7528<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.4619%; background-color: #efefef;\">\u9078\u629e\u306e\u8981\u4ef6<\/td>\n<td style=\"width: 20.4027%;\">\n<div style=\"text-align: center;\">\u306a\u3057<\/div>\n<\/td>\n<td colspan=\"2\" style=\"width: 63.9723%;\">\u30fb\u5171\u6e08\u91d1A\u307e\u305f\u306f\u5171\u6e08\u91d1B\u3067\u3042\u308b<br \/>\u30fb\u8acb\u6c42\u4e8b\u7531\u304c\u5171\u6e08\u5951\u7d04\u8005\u306e\u6b7b\u4ea1\u3067\u306f\u306a\u3044<br \/>\u30fb\u8acb\u6c42\u4e8b\u7531\u304c\u767a\u751f\u3057\u305f\u65e5\u306b60\u6b73\u4ee5\u4e0a\u3067\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.4619%; background-color: #efefef;\">\u5171\u6e08\u91d1\u984d\u306e\u8981\u4ef6<\/td>\n<td style=\"width: 20.4027%;\">\n<div style=\"text-align: center;\">\u306a\u3057<\/div>\n<\/td>\n<td style=\"width: 32.054%;\">\n<div style=\"text-align: center;\">\u00a0300\u4e07\u5186\u4ee5\u4e0a<\/div>\n<\/td>\n<td style=\"width: 31.8783%;\">\u00a0330\u4e07\u5186\u4ee5\u4e0a<br \/>\u203b\u4e00\u62ec\u90e8\u5206\uff1a30\u4e07\u5186\u4ee5\u4e0a<br \/>\u5206\u5272\u90e8\u5206\uff1a300\u4e07\u5186\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.4619%; background-color: #efefef;\">\u7a0e\u6cd5\u4e0a\u306e\u53d6\u308a\u6271\u3044<\/td>\n<td style=\"width: 20.4027%;\">\u9000\u8077\u6240\u5f97\u6271\u3044<\/td>\n<td style=\"width: 32.054%;\"><span style=\"font-size: 16px; color: #333333;\">\u516c\u7684\u5e74\u91d1\u7b49\u306e\u96d1\u6240\u5f97\u6271\u3044<\/span><\/td>\n<td style=\"width: 31.8783%;\"><span style=\"font-size: 16px; color: #333333;\">\u4e00\u62ec\u5206\uff1a\u9000\u8077\u6240\u5f97\u6271\u3044<\/span><br \/><span style=\"font-size: 16px; color: #333333;\">\u5206\u5272\u5206\uff1a\u516c\u7684\u5e74\u91d1\u7b49\u306e\u96d1\u6240\u5f97\u6271\u3044<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"z0e9y4yh4v6uliw25l1i4\">3-4.\u8cb8\u4ed8\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u308b<\/h3>\n<p>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u8cb8\u4ed8\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u305d\u308c\u305e\u308c\u5229\u7528\u306e\u8981\u4ef6\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u6bd4\u8f03\u7684\u4f4e\u91d1\u5229\u3067\u8cb8\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u4e00\u822c\u8cb8\u4ed8<\/li>\n<li>\u7dca\u6025\u7d4c\u55b6\u5b89\u5b9a\u8cb8\u4ed8<\/li>\n<li>\u50b7\u75c5\u707d\u5bb3\u6642\u8cb8\u4ed8<\/li>\n<li>\u798f\u7949\u5bfe\u5fdc\u8cb8\u4ed8<\/li>\n<li>\u5275\u696d\u8ee2\u696d\u6642\u30fb\u65b0\u898f\u4e8b\u696d\u5c55\u958b\u7b49\u8cb8\u4ed8<\/li>\n<li>\u4e8b\u696d\u627f\u7d99\u8cb8\u4ed8<\/li>\n<li>\u5ec3\u696d\u6e96\u5099\u8cb8\u4ed8<\/li>\n<\/ul>\n<\/div>\n<p>\u203b\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u304c\u6ede\u3063\u305f\u5834\u5408\u306f\u3001\u5ef6\u6ede\u5229\u5b50\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"morh61vxig9gua271n30su\">3-5.\u4ed8\u52a0\u5171\u6e08\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3067\u306f\u57fa\u672c\u5171\u6e08\u91d1\u306b\u52a0\u3048\u3001\u4ed8\u52a0\u5171\u6e08\u91d1\u304c\u52a0\u7b97\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u4ed8\u52a0\u5171\u6e08\u91d1\u306f\u57fa\u672c\u5171\u6e08\u91d1\u306b\u4e0a\u4e57\u305b\u3055\u308c\u308b\u3082\u306e\u3067\u3001\u8131\u9000\u3059\u308b\u3068\u304d\u306b\u4e00\u62ec\u3057\u3066\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5e74\u5ea6\u3054\u3068\u306e\u904b\u7528\u53ce\u5165\u7b49\u306b\u5fdc\u3058\u3066\u7d4c\u6e08\u7523\u696d\u5927\u81e3\u304c\u652f\u7d66\u7387\u3092\u5b9a\u3081\u308b\u5171\u6e08\u91d1\u306a\u306e\u3067\u3001\u5fc5\u305a\u3057\u3082\u52a0\u7b97\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u89e3\u7d04\u624b\u5f53\u91d1\u306f\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"u8ob5cue1ucbvwfmrn6hg\">3-6.\u9280\u884c\u306e\u666e\u901a\u9810\u91d1\u3088\u308a\u3082\u5229\u56de\u308a\u304c\u9ad8\u3044\u50be\u5411\u304c\u3042\u308b<\/h3>\n<p>\u73fe\u5728\u306e\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u4e88\u5b9a\u5229\u7387\u306f\u30011\uff05\uff08\u4ee4\u548c5\u5e749\u67081\u65e5\u73fe\u5728\uff09\u3067\u3059\u3002\u9280\u884c\u306e\u5b9a\u671f\u9810\u91d1\u7b49\u3068\u6bd4\u8f03\u3057\u3066\u3082\u3001\u9ad8\u3044\u5229\u7387\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"c8wk1u0ya7cl791s7s3sb\">4.\u6cd5\u4eba\u6210\u308a\u5f8c\u306b\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u6cd5\u4eba\u6210\u308a\u5f8c\u306b\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u306f\u3001\u5fc5\u305a\u3057\u3082\u826f\u3044\u3053\u3068\u3070\u304b\u308a\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<br \/>\u3053\u3053\u3067\u306f\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u4e8b\u696d\u4e0a\u306e\u640d\u91d1\u3084\u5fc5\u8981\u7d4c\u8cbb\u306b\u306f\u7b97\u5165\u3067\u304d\u306a\u3044<\/li>\n<li>\u52a0\u5165\u671f\u9593\u304c\u77ed\u3044\u5834\u5408\u306f\u639b\u3051\u6368\u3066\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b<\/li>\n<li>\u52a0\u5165\u671f\u9593\u304c20\u5e74\u672a\u6e80\u3067\u4efb\u610f\u89e3\u7d04\u3059\u308b\u3068\u5143\u672c\u5272\u308c\u3059\u308b<\/li>\n<li>\u5171\u6e08\u91d1\u306e\u53d7\u3051\u53d6\u308a\u6642\u306f\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"v8k6tsd6mrab9cwqrsokk5\">4-1.\u4e8b\u696d\u4e0a\u306e\u640d\u91d1\u3084\u5fc5\u8981\u7d4c\u8cbb\u306b\u306f\u7b97\u5165\u3067\u304d\u306a\u3044<\/h3>\n<p>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u639b\u91d1\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u4f1a\u793e\u5f79\u54e1\u306a\u3069\u306e\u500b\u4eba\u304c\u52a0\u5165\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u500b\u4eba\u306e\u6240\u5f97\u304b\u3089\u6240\u5f97\u63a7\u9664\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001\u6cd5\u4eba\u3068\u3057\u3066\u306e\u7d4c\u8cbb\u3084\u640d\u91d1\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"wxzl2kos1696huwr4sv5f3\">4-2.\u52a0\u5165\u671f\u9593\u304c\u77ed\u3044\u5834\u5408\u306f\u639b\u3051\u6368\u3066\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b<\/h3>\n<p>\u8acb\u6c42\u4e8b\u7531\u304c\u767a\u751f\u3057\u3066\u3082\u3001<span style=\"font-size: 16px; color: #333333;\">\u52a0\u5165\u671f\u9593\u304c\u77ed\u3044\u5834\u5408\u306f<\/span>\u639b\u3051\u6368\u3066\u306b\u306a\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u639b\u3051\u6368\u3066\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>6\u304b\u6708\u672a\u6e80\u2026\u2026\u5171\u6e08\u91d1A\u3001\u5171\u6e08\u91d1B\u306f\u639b\u3051\u6368\u3066<\/li>\n<li>12\u304b\u6708\u672a\u6e80\u2026\u2026\u6e96\u5171\u6e08\u91d1\u3001\u89e3\u7d04\u624b\u5f53\u91d1\u306f\u639b\u3051\u6368\u3066<\/li>\n<\/ul>\n<h3 id=\"d1e3n4qvgavrj08q86d7\">4-3.\u52a0\u5165\u671f\u9593\u304c20\u5e74\u672a\u6e80\u3067\u4efb\u610f\u89e3\u7d04\u3092\u3059\u308b\u3068\u5143\u672c\u5272\u308c\u3059\u308b<\/h3>\n<p><a href=\"#nok1sc4m4nnjrp0conhxb\" target=\"_self\" rel=\"noopener\">\u7b2c2\u7ae0\u306e\u89e3\u7d04\u624b\u5f53\u91d1<\/a>\u306e\u9805\u76ee\u3067\u8aac\u660e\u3057\u305f\u3068\u304a\u308a\u3001\u5171\u6e08\u5951\u7d04\u8005\u306e\u81ea\u5df1\u90fd\u5408\u306b\u3088\u308b\u4efb\u610f\u89e3\u7d04\u3084\u3001\u639b\u91d1\u306e\u6ede\u7d0d\u306a\u3069\u306b\u3088\u308b\u6a5f\u69cb\u89e3\u7d04\u3001\u6cd5\u4eba\u6210\u308a\u5f8c\u3082\u7d99\u7d9a\u304c\u53ef\u80fd\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u89e3\u7d04\u3059\u308b\u306a\u3069\u3001\u52a0\u5165\u671f\u959320\u5e74\u672a\u6e80\u3067\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u89e3\u7d04\u3057\u305f\u5834\u5408\u3001\u53d7\u3051\u53d6\u308c\u308b\u5171\u6e08\u91d1\u306f\u5143\u672c\u5272\u308c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"7j6oi8g7fbxwzy7408ah\">4-4.\u5171\u6e08\u91d1\u306e\u53d7\u3051\u53d6\u308a\u6642\u306f\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306b\u52a0\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u639b\u91d1\u3092\u300c\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u300d\u3068\u3057\u3066\u500b\u4eba\u306e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>\u4e00\u65b9\u3067\u3001\u5171\u6e08\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3068\u304d\u306f\u4e00\u822c\u306e\u6240\u5f97\u7a0e\u3088\u308a\u306f\u512a\u9047\u3055\u308c\u308b\u3082\u306e\u306e\u3001\u4e00\u62ec\u3084\u5206\u5272\u3001\u4e00\u62ec\u3068\u5206\u5272\u306e\u4f75\u7528\u306a\u3069\u53d7\u3051\u53d6\u308a\u65b9\u306b\u5fdc\u3058\u3066\u3001\u9000\u8077\u6240\u5f97\u307e\u305f\u306f<span style=\"font-size: 16px; color: #333333;\">\u516c\u7684\u5e74\u91d1\u7b49\u306e<\/span>\u96d1\u6240\u5f97\u3068\u3057\u3066\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2 id=\"2l2mpts44ncsz3n8a2o7w\">5.\u6cd5\u4eba\u6210\u308a\u5f8c\u306b\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a\u3059\u308b\u6761\u4ef6\u3068\u306f\uff1f<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u6642\u4ee3\u306b\u52a0\u5165\u3057\u3066\u3044\u305f\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3067\u3042\u3063\u3066\u3082\u3001\u6cd5\u4eba\u6210\u308a\u5f8c\u3001\u6240\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u5171\u6e08\u3092\u7d99\u7d9a\u3067\u304d\u307e\u3059\u3002<br \/>\u305f\u3060\u3057\u7d99\u7d9a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6cd5\u4eba\u6210\u308a\u5f8c\u306e\u6cd5\u4eba\u3084\u672c\u4eba\u306e\u5730\u4f4d\u304c\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"rel9r28gmggdygv5qypbf\">5-1.\u500b\u4eba\u4e8b\u696d\u3092\u5b8c\u5168\u306b\u6cd5\u4eba\u6210\u308a\u3059\u308b<\/h3>\n<p>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a\uff08\u540c\u4e00\u4eba\u901a\u7b97\uff09\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u500b\u4eba\u4e8b\u696d\u3092\u5b8c\u5168\u306b\u6cd5\u4eba\u6210\u308a\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u3092\u6b8b\u3057\u3066\u6cd5\u4eba\u6210\u308a\u3059\u308b\u5834\u5408\u306f\u3001<span class=\"f-marker-p\">\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066<\/span><span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a<\/span>\u3059\u308b\u304b\u3001\u500b\u4eba\u4e8b\u696d\u306e\u5951\u7d04\u3092\u89e3\u7d04\u3057<span class=\"f-marker-p\">\u65b0\u305f\u306b\u6cd5\u4eba\u3068\u3057\u3066<\/span><span class=\"f-marker-p\">\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306b\u52a0\u5165\u3059\u308b<\/span>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u5f79\u54e1\u306e\u4e8c\u91cd\u3067\u52a0\u5165\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"j6pwh6637sfvj457nv6q9\">5-2.\u500b\u4eba\u4e8b\u696d\u4e3b\u3060\u3063\u305f\u4eba\u304c\u3001\u8a2d\u7acb\u3057\u305f\u6cd5\u4eba\u306e\u5f79\u54e1\u3068\u3057\u3066\u767b\u8a18\u3057\u3066\u3044\u308b<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3060\u3063\u305f\u4eba\u304c\u3001\u4f1a\u793e\u5f79\u54e1\u7b49\u3068\u3057\u3066\u767b\u8a18\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u5f79\u54e1\u7b49\u3068\u3057\u3066\u306f\u3001\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\n<ul>\n<li>\u30fb\u682a\u5f0f\u4f1a\u793e\u3001\u6709\u9650\u4f1a\u793e\u3001\u7279\u4f8b\u6709\u9650\u4f1a\u793e\u306e\u53d6\u7de0\u5f79\u3084\u76e3\u67fb\u5f79<\/li>\n<li>\u30fb\u5408\u540d\u4f1a\u793e\u3001\u5408\u8cc7\u4f1a\u793e\u3001\u5408\u540c\u4f1a\u793e\u306e\u696d\u52d9\u57f7\u884c\u793e\u54e1<\/li>\n<li>\u30fb\u4f01\u696d\u7d44\u5408\u3001\u5354\u696d\u7d44\u5408\u306e\u7406\u4e8b\u3001\u76e3\u4e8b<\/li>\n<li>\u30fb\u8fb2\u4e8b\u7d44\u5408\u6cd5\u4eba\u306e\u7406\u4e8b\u3001\u76e3\u4e8b\uff08\u975e\u55b6\u5229\u3092\u4e3b\u3068\u3059\u308b\u3082\u306e\u3092\u9664\u304f\uff09<\/li>\n<li>\u30fb\u58eb\u696d\u6cd5\u4eba\u306e\u696d\u52d9\u57f7\u884c\u793e\u54e1<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"lmrihyyalt0p3pxk6fdxrk\">5-3.\u5f93\u696d\u54e1\u6570\u304c\u6240\u5b9a\u306e\u6761\u4ef6\u4ee5\u4e0b\u3067\u3042\u308b<\/h3>\n<p>\u6cd5\u4eba\u6210\u308a\u5f8c\u3001\u6cd5\u4eba\u306e\u5f79\u54e1\u3068\u3057\u3066\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c\u6240\u5b9a\u306e\u6761\u4ef6\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u6761\u4ef6\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059<\/p>\n<ul>\n<li>\u4f1a\u793e\u5f79\u54e1\u306e\u5834\u5408<\/li>\n<\/ul>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 57.5192%; background-color: #d1d5d8;\">\n<div style=\"text-align: center;\">\u4e8b\u696d\u306e\u7a2e\u5225<\/div>\n<\/td>\n<td style=\"width: 42.3506%; background-color: #d1d5d8;\">\n<div style=\"text-align: center;\">\u5f93\u696d\u54e1\u6570\u306e\u5236\u9650<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 57.5192%;\">\u5efa\u8a2d\u696d\u3001\u88fd\u9020\u696d\u3001\u904b\u8f38\u696d\u3001\u4e0d\u52d5\u7523\u696d\u3001\u8fb2\u696d\u3001\u30b5\u30fc\u30d3\u30b9\u696d\uff08\u5bbf\u6cca\u696d\u3001\u5a2f\u697d\u696d\u306b\u9650\u308b\uff09\u7b49<\/td>\n<td style=\"width: 42.3506%;\">\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c20\u4eba\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 57.5192%;\">\u5546\u696d\uff08\u5378\u58f2\u696d\u30fb\u5c0f\u58f2\u696d\uff09\u3001\u30b5\u30fc\u30d3\u30b9\u696d\uff08\u5bbf\u6cca\u696d\u3001\u5a2f\u697d\u696d\u3092\u9664\u304f\uff09<\/td>\n<td style=\"width: 42.3506%;\">\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c5\u4eba\u4ee5\u4e0b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\u7d44\u5408\u7b49\u30fb\u58eb\u696d\u6cd5\u4eba\u306e\u5f79\u54e1\u306e\u5834\u5408<\/li>\n<\/ul>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 59.0817%; background-color: #d1d5d8;\">\n<div style=\"text-align: center;\">\u6cd5\u4eba\u306e\u7a2e\u5225<\/div>\n<\/td>\n<td style=\"width: 40.9183%; background-color: #d1d5d8;\">\n<div style=\"text-align: center;\">\u5f93\u696d\u54e1\u6570\u306e\u5236\u9650<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 59.0817%;\">\n<div style=\"text-align: left;\">\u4f01\u696d\u7d44\u5408<\/div>\n<\/td>\n<td style=\"width: 40.9183%;\">\u4e8b\u696d\u306b\u5f93\u4e8b\u3059\u308b\u7d44\u5408\u54e1\u306e\u6570\u304c20\u4eba\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 59.0817%;\">\n<div style=\"text-align: left;\">\u5354\u696d\u7d44\u5408<\/div>\n<\/td>\n<td style=\"width: 40.9183%;\">\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c20\u4eba\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 59.0817%;\">\n<div style=\"text-align: left;\">\u8fb2\u696d\u306e\u7d4c\u55b6\u3092\u4e3b\u3068\u3057\u3066\u884c\u3063\u3066\u3044\u308b\u8fb2\u4e8b\u7d44\u5408\u6cd5\u4eba<\/div>\n<\/td>\n<td style=\"width: 40.9183%;\">\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c20\u4eba\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 59.0817%;\"><span style=\"font-size: 16px; color: #333333;\">\u5f01\u8b77\u58eb\u6cd5\u4eba\u3001\u7a0e\u7406\u58eb\u6cd5\u4eba\u7b49\u306e\u58eb\u696d\u6cd5\u4eba<\/span><\/td>\n<td style=\"width: 40.9183%;\">\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c5\u4eba\u4ee5\u4e0b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u300c\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u300d\u3068\u306f\u3001\u6b63\u793e\u54e1\u3068\u3057\u3066\u96c7\u7528\u3055\u308c\u3066\u3044\u308b\u4eba\u306e\u3053\u3068\u3002<br \/>\u6cd5\u4eba\uff08\u4f1a\u793e\u306a\u3069\uff09\u306e\u5f79\u54e1\u3001\u5bb6\u65cf\u5f93\u696d\u54e1\u3001\u30d1\u30fc\u30c8\u5f93\u696d\u54e1\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u81e8\u6642\u3067\u671f\u9593\u3092\u5b9a\u3081\u3066\u96c7\u7528\u3057\u3066\u3044\u308b\u4eba\u306f\u9664\u304f\u3002<\/p>\n<p>\u203b\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3078\u52a0\u5165\u5f8c\u306b\u6240\u5b9a\u306e\u4eba\u6570\u3092\u8d85\u3048\u305f\u5834\u5408\u3082\u3001\u52a0\u5165\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2 id=\"n1fl1z2cuqmfsoaezinn08\">6.\u6cd5\u4eba\u6210\u308a\u5f8c\u306b\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a\u3059\u308b\u624b\u7d9a\u304d<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6cd5\u4eba\u6210\u308a\u5f8c\u3001\u6cd5\u4eba\u306e\u5f79\u54e1\u3068\u3057\u3066\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u5f15\u304d\u7d99\u3050\u969b\u306f\u3001\u4e2d\u5c0f\u6a5f\u69cb\u3068\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u56e3\u4f53\u7b49\uff08\u59d4\u8a17\u56e3\u4f53\uff09\u3084\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u672c\u652f\u5e97\uff08\u4ee3\u7406\u5e97\uff09\u306e\u7a93\u53e3\u3067\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u540c\u4e00\u4eba\u901a\u7b97\u306e\u7533\u51fa\u304c\u3067\u304d\u308b\u306e\u306f\u3001<span class=\"f-marker-p\">\u4e8b\u7531\u767a\u751f\u304b\u30891\u5e74\u4ee5\u5185<\/span>\u3068\u306a\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"font-size: 15px;\">\u624b\u7d9a\u304d\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 15px;\">\u500b\u4eba\u4e8b\u696d\u306e\u5ec3\u696d\u5c4a\u306e\u63a7\u3048\uff08\u5199\u3057\uff09<\/span><\/li>\n<li><span style=\"font-size: 15px;\">\u5c65\u6b74\u4e8b\u9805\u5168\u90e8\u8a3c\u660e\u66f8\uff08\u5546\u696d\u767b\u8a18\u7c3f\u8b04\u672c\uff09<\/span><br \/><span style=\"font-size: 15px;\">\u203b\u4f1a\u793e\u7b49\u306e\u5f79\u54e1\u3078\u306e\u5c31\u4efb\u304c\u660e\u3089\u304b\u306a\u3082\u306e<\/span><\/li>\n<li><span style=\"font-size: 15px;\">\u7d0d\u4ed8\u6708\u6570\u901a\u7b97\u7533\u51fa\u66f8\u517c\u5951\u7d04\u7533\u8fbc\u66f8\uff08\u540c\u4e00\u4eba\u901a\u7b97\u7528\uff09<\/span><\/li>\n<\/ul>\n<p>\u59d4\u8a17\u6a5f\u95a2\u3067\u5fc5\u8981\u66f8\u985e\u306e\u78ba\u8a8d\u5f8c\u3001\u59d4\u8a17\u6a5f\u95a2\u3092\u901a\u3058\u3066\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\u306b\u63d0\u51fa\u3001\u3082\u3057\u304f\u306f\u90f5\u9001\u3057\u307e\u3059\u3002<br \/><span style=\"font-size: 15px;\">\u624b\u7d9a\u304d\u304c\u5b8c\u4e86\u3059\u308b\u3068\u3001\u4e2d\u5c0f\u6a5f\u69cb\u304b\u3089\u300c\u7d0d\u4ed8\u6708\u6570\u901a\u7b97\uff08\u540c\u4e00\u4eba\uff09\u624b\u7d9a\u304d\u5b8c\u4e86\u306e\u304a\u77e5\u3089\u305b\u300d\u3068\u300c\u5951\u7d04\u5185\u5bb9\u78ba\u8a8d\u66f8\u300d\u304c\u9001\u4ed8\u3055\u308c\u3066\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"dix939cbsg3chy54aosew\">7.\u6cd5\u4eba\u6210\u308a\u5f8c\u306e\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u53d6\u308a\u6271\u3044\u306f\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/08\/l5T9SaJAFzErRMUVhtqsx3YnH-1718458678.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3072\u3068\u3064\u3092\u3068\u3063\u3066\u3082\u3001\u30d9\u30b9\u30c8\u306a\u9078\u629e\u306f\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u79c1\u305f\u3061\u306f\u4f1a\u793e\u8a2d\u7acb\u30fb\u7d4c\u55b6\u3092\u4e00\u8cab\u3057\u3066\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u7acb\u5834\u3068\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u4e8b\u60c5\u3092\u6df1\u3044\u8996\u70b9\u3067\u7406\u89e3\u3057\u3001\u5e38\u306b\u30d9\u30b9\u30c8\u306a\u63d0\u6848\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u3042\u306a\u305f\u306e\u4f1a\u793e\u8a2d\u7acb\u3092\u591a\u65b9\u9762\u304b\u3089\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<br \/>\u307e\u305a\u306f\u305c\u3072\u3001\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<br \/><a href=\"https:\/\/www.ht-tax.or.jp\/startup\/\" target=\"_blank\" rel=\"noopener\"><u>\u8fbb\u30fb\u672c\u90f7\u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc \u2013 \u9867\u5ba2\u6570NO\uff11\u306e\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3060\u304b\u3089\u5b89\u5fc3\u00a0<\/u><\/a><\/p>\n<h2 id=\"74c3tmjwnfrytxwdvq2t1c\">8.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u5834\u5408\u306e\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<br \/>\u6700\u5f8c\u306b\u30dd\u30a4\u30f3\u30c8\u3092\u6574\u7406\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\u6cd5\u4eba\u6210\u308a\u3057\u305f\u5834\u5408\u306e\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u53d6\u308a\u6271\u3044\u306b\u306f\u30013\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a<\/li>\n<li>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u52a0\u5165\u8cc7\u683c\u304c\u306a\u304f\u306a\u308a\u89e3\u7d04\uff08\u6e96\u5171\u6e08\u91d1\u3092\u53d7\u3051\u53d6\u308b\uff09<\/li>\n<li>\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u52a0\u5165\u8cc7\u683c\u306f\u3042\u308b\u304c\u89e3\u7d04\uff08\u89e3\u7d04\u624b\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u308b\uff09<\/li>\n<\/ul>\n<\/div>\n<ul>\n<li>\u6cd5\u4eba\u6210\u308a\u5f8c\u306b\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a\u3059\u308b\u5834\u5408\u3001\uff16\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<ul>\n<li>\u6240\u5f97\u63a7\u9664\u3067\u304d\u308b<\/li>\n<li>\u639b\u91d1\u3092\u5897\u6e1b\u3067\u304d\u308b<\/li>\n<li>\u5171\u6e08\u91d1\u306e\u53d7\u3051\u53d6\u308a\u30d1\u30bf\u30fc\u30f3\u3092\u9078\u629e\u3067\u304d\u308b<\/li>\n<li>\u8cb8\u4ed8\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u308b<\/li>\n<li>\u4ed8\u52a0\u5171\u6e08\u91d1\u304c\u53d7\u3051\u53d6\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li>\n<li>\u9280\u884c\u306e\u666e\u901a\u9810\u91d1\u3088\u308a\u3082\u5229\u56de\u308a\u304c\u9ad8\u3044\u50be\u5411\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<ul>\n<li>\u6cd5\u4eba\u6210\u308a\u5f8c\u306b\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a\u3057\u305f\u5834\u5408\u3001\uff14\u3064\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<ul>\n<li>\u4e8b\u696d\u4e0a\u306e\u640d\u91d1\u3084\u5fc5\u8981\u7d4c\u8cbb\u306b\u306f\u7b97\u5165\u3067\u304d\u306a\u3044<\/li>\n<li>\u52a0\u5165\u671f\u9593\u304c\u77ed\u3044\u5834\u5408\u306f\u639b\u3051\u6368\u3066\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b<\/li>\n<li>\u52a0\u5165\u671f\u9593\u304c20\u5e74\u672a\u6e80\u3067\u4efb\u610f\u89e3\u7d04\u3059\u308b\u3068\u5143\u672c\u5272\u308c\u3059\u308b<\/li>\n<li>\u5171\u6e08\u91d1\u306e\u53d7\u3051\u53d6\u308a\u6642\u306f\u3001\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b<\/li>\n<\/ul>\n<\/div>\n<ul>\n<li>\u6cd5\u4eba\u6210\u308a\u5f8c\u306b\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3092\u7d99\u7d9a\u3059\u308b\u305f\u3081\u306e\u6761\u4ef6\u306f\u3001\uff13\u3064\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<ul>\n<li>\u500b\u4eba\u4e8b\u696d\u3092\u5b8c\u5168\u306b\u6cd5\u4eba\u6210\u308a\u3059\u308b<\/li>\n<li>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3060\u3063\u305f\u4eba\u304c\u3001\u8a2d\u7acb\u3057\u305f\u6cd5\u4eba\u306e\u5f79\u54e1\u3068\u3057\u3066\u767b\u8a18\u3057\u3066\u3044\u308b<\/p>\n<\/li>\n<li>\n<p>\u5f93\u696d\u54e1\u6570\u304c\u6240\u5b9a\u306e\u6761\u4ef6\u4ee5\u4e0b\u3067\u3042\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p class=\"\">\u6cd5\u4eba\u6210\u308a\u5f8c\u306e\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u53d6\u308a\u6271\u3044\u306b\u304a\u60a9\u307f\u306e\u65b9\u306e\u3001\u30d2\u30f3\u30c8\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u5834\u5408\u3001\u540c\u3058\u4e8b\u696d\u3092\u7d99\u7d9a\u3059\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u9078\u629e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u305f\u304f\u3055\u3093\u3042\u308a\u307e\u3059\u3002 \u500b\u4eba\u4e8b\u696d\u4e3b\u6642\u4ee3\u306b\u52a0\u5165\u3057\u3066\u3044\u305f\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u7d99\u7d9a\u306e\u6709\u7121\u3082\u3001\u305d\u306e\u3046\u3061\u306e\u3072\u3068\u3064\u3067\u3057\u3087\u3046\u3002 \u672c\u8a18\u4e8b\u3067\u306f\u3001\u7d99\u7d9a\u3059 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":6221,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[15],"class_list":["post-6223","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-incorporation"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/6223","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/comments?post=6223"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/6223\/revisions"}],"predecessor-version":[{"id":6320,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/6223\/revisions\/6320"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/media\/6221"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/media?parent=6223"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/categories?post=6223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}