{"id":6626,"date":"2024-10-07T15:21:09","date_gmt":"2024-10-07T06:21:09","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=6626"},"modified":"2025-10-07T19:21:58","modified_gmt":"2025-10-07T10:21:58","slug":"llc-establish-flow","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/llc-establish-flow","title":{"rendered":"\u3010\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u5b8c\u5168\u30de\u30cb\u30e5\u30a2\u30eb\u3011\u6d41\u308c\u306f\u3053\u306e6\u30b9\u30c6\u30c3\u30d7\uff01"},"content":{"rendered":"<p><span class=\"f-marker-p\">\u300c\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u624b\u9806\u3001\u6d41\u308c\u304c\u5206\u304b\u3089\u306a\u3044\u30fb\u30fb\u30fb\u300d<\/span><\/p>\n<p><span class=\"f-marker-p\">\u300c\u305d\u3082\u305d\u3082\u4f55\u304b\u3089\u59cb\u3081\u308c\u3070\u3044\u3044\u306e\uff1f\u300d<\/span><\/p>\n<p><span 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a-3\">\n<ol>\n<li><strong>\u4f1a\u793e\u306e\u57fa\u672c\u60c5\u5831\u306e\u6c7a\u5b9a<\/strong><\/li>\n<li><strong>\u6cd5\u4eba\u7528\u306e\u5b9f\u5370\u4f5c\u6210<\/strong><\/li>\n<li><strong>\u5b9a\u6b3e\u306e\u4f5c\u6210<\/strong><\/li>\n<li><strong>\u51fa\u8cc7\u91d1\u306e\u6255\u3044\u8fbc\u307f<\/strong><\/li>\n<li><strong>\u767b\u8a18\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u4f5c\u6210<\/strong><\/li>\n<li><strong>\u6cd5\u52d9\u5c40\u306b\u767b\u8a18\u66f8\u985e\u3092\u63d0\u51fa<\/strong><\/li>\n<\/ol>\n<\/div>\n<p><span 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decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/10\/28LKC7d9k4J6OcjzeZrbpRAHf-1725876730.jpg\" class=\"fr-draggable\" 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<strong>\u6c17\u3092\u4ed8\u3051\u308b\u3079\u304d\u70b9\u3068\u3057\u3066\u306f\u3001\u4f8b\u3048\u3070\u3001\u300c\u4f1a\u793e\u540d\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306b\u540c\u4e00\u696d\u8005\u306e\u4ed6\u306e\u4f01\u696d\u3068\u91cd\u8907\u3057\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u300d\u300c\u6240\u5728\u5730\u306f\u4e8b\u696d\u306e\u904b\u55b6\u306b\u9069\u3057\u305f\u5834\u6240\u3092\u9078\u3076\u300d\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<br \/><\/strong>\u307e\u305f\u3001\u4e8b\u696d\u5185\u5bb9\u306f\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3057\u3001\u51fa\u8cc7\u8005\u306e\u5f79\u5272\u3084\u51fa\u8cc7\u6bd4\u7387\u3082\u660e\u78ba\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f1a\u793e\u306e\u8a2d\u7acb\u624b\u7d9a\u304d\u304c\u5186\u6ed1\u306b\u9032\u307f\u3001\u5f8c\u3005\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u4f1a\u793e\u306e\u57fa\u672c\u60c5\u5831\u3068\u3057\u3066\u91cd\u8981\u306a\u9805\u76ee\u3092\u3001\u4ee5\u4e0b\u306b\u5217\u6319\u3057\u307e\u3059\u3002<\/strong><br \/><span 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\/>\u6700\u8fd1\u6d41\u884c\u308a\u306e\u30ec\u30f3\u30bf\u30eb\u30aa\u30d5\u30a3\u30b9\u3084\u30d0\u30fc\u30c1\u30e3\u30eb\u30aa\u30d5\u30a3\u30b9\u306e\u4f4f\u6240\u3082\u3001\u672c\u5e97\u6240\u5728\u5730\u3068\u3057\u3066\u767b\u9332\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<span class=\"f-marker-p\">\u3057\u304b\u3057\u3001\u5f8c\u306b\u4e8b\u52d9\u6240\u3092\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306f\u767b\u8a18\u306e\u5909\u66f4\u624b\u7d9a\u304d\u304a\u3088\u3073\u767b\u9332\u514d\u8a31\u7a0e\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u3067\u3001\u77ed\u671f\u7684\u306b\u4f7f\u7528\u3059\u308b\u4f4f\u6240\u3067\u306f\u306a\u304f\u3001\u9577\u671f\u7684\u306b\u696d\u52d9\u3092\u884c\u3046\u5834\u6240\u3092\u6307\u5b9a\u3057\u305f\u65b9\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/span>\u3057\u305f\u304c\u3063\u3066\u3001\u672c\u5e97\u6240\u5728\u5730\u306f\u614e\u91cd\u306b\u9078\u5b9a\u3057\u3001\u9069\u5207\u306a\u5834\u6240\u3092\u9078\u3076\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h4>\u30fb\u8cc7\u672c\u91d1<\/h4>\n<p><span style=\"font-size: 16px;\"><span style=\"color: #333333;\">\u8cc7\u672c\u91d1\u306f\u3001\u4f1a\u793e\u306e\u8a2d\u7acb\u6642\u306b\u51fa\u8cc7\u3055\u308c\u308b\u91d1\u984d\u3067\u3059\u3002<strong>\u4f1a\u793e\u6cd5\u3067\u306f\u8cc7\u672c\u91d1\u306e\u4e0b\u9650\u5024\u304c\u7121\u3044\u306e\u3067\u3001\u8cc7\u672c\u91d11\u5186\u304b\u3089\u3067\u3082\u4f1a\u793e\u8a2d\u7acb\u306f\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<span class=\"f-marker-y\">\u3057\u304b\u3057\u3001\u8cc7\u672c\u91d1\u306f\u4f1a\u793e\u306e\u4fe1\u7528\u529b\u3084\u4e8b\u696d\u898f\u6a21\u3092\u793a\u3059\u6307\u6a19\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8cc7\u672c\u91d1\u3092\u591a\u304f\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u53d6\u5f15\u5148\u3084\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u4fe1\u7528\u3092\u5f97\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/strong>\u8cc7\u672c\u91d1\u306f\u4e8b\u696d\u8a08\u753b\u306b\u57fa\u3065\u3044\u3066\u3001\u9069\u5207\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/span><\/p>\n<h4>\u30fb\u8a2d\u7acb\u65e5<\/h4>\n<p><span style=\"font-size: 16px;\"> \u8a2d\u7acb\u65e5\u306f\u3001\u4f1a\u793e\u304c\u6b63\u5f0f\u306b\u8a2d\u7acb\u3055\u308c\u305f\u65e5\u3067\u3059\u3002\u767b\u8a18\u7c3f\u306b\u8a18\u8f09\u3055\u308c\u3001\u6cd5\u7684\u306b\u4f1a\u793e\u304c\u8a8d\u3081\u3089\u308c\u308b\u65e5\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7279\u5b9a\u306e\u65e5\u306b\u8a2d\u7acb\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u305d\u306e\u65e5\u306b\u5408\u308f\u305b\u3066\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u8a2d\u7acb\u65e5\u3092\u8a08\u753b\u7684\u306b\u6c7a\u5b9a\u3057\u3001\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h4>\u30fb\u4f1a\u8a08\u5e74\u5ea6<\/h4>\n<p><span style=\"font-size: 16px;\">\u4f1a\u8a08\u5e74\u5ea6\u306f\u3001\u4f1a\u793e\u306e\u8ca1\u52d9\u5831\u544a\u671f\u9593\u3092\u6c7a\u5b9a\u3059\u308b\u3082\u306e\u3067\u3059\u3002 \u4f1a\u8a08\u5e74\u5ea6\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u6c7a\u7b97\u3084\u7a0e\u52d9\u7533\u544a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u660e\u78ba\u306b\u306a\u308a\u307e\u3059\u3002<span class=\"f-marker-y\">\u6c7a\u7b97\u6708\u3092\u3044\u3064\u306b\u3059\u308b\u306e\u304b\uff1f\u304c\u975e\u5e38\u306b\u809d\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u4e8b\u696d\u306e\u7e41\u5fd9\u671f\u3092\u907f\u3051\u305f\u4f1a\u8a08\u5e74\u5ea6\u3067\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u304a\u30b9\u30b9\u30e1\u3067\u3059\u3002\u305d\u308c\u306b\u3088\u3063\u3066\u3001\u52b9\u7387\u7684\u306a\u6c7a\u7b97\u4f5c\u696d\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/span> <\/span><\/p>\n<h4>\u30fb\u793e\u54e1\uff08\u51fa\u8cc7\u8005\uff09<\/h4>\n<p><span style=\"font-size: 16px;\">\u793e\u54e1\u306f\u4f1a\u793e\u306b\u51fa\u8cc7\u3059\u308b\u4eba\u3005\u306e\u3053\u3068\u3067\u3059\u3002 \u5408\u540c\u4f1a\u793e\u306b\u304a\u3051\u308b\u793e\u54e1\u306f\u4f1a\u793e\u306e\u6240\u6709\u8005\u3067\u3042\u308a\u3001\u51fa\u8cc7\u6bd4\u7387\u306b\u5fdc\u3058\u3066\u7d4c\u55b6\u306b\u53c2\u52a0\u3057\u307e\u3059\u3002 \u8907\u6570\u306e\u51fa\u8cc7\u8005\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u51fa\u8cc7\u6bd4\u7387\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h4>\u30fb\u696d\u52d9\u57f7\u884c\u793e\u54e1\u3068\u4ee3\u8868\u793e\u54e1<\/h4>\n<p><span style=\"font-size: 16px;\">\u696d\u52d9\u57f7\u884c\u793e\u54e1\u3068\u4ee3\u8868\u793e\u54e1\u306f\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u3092\u5b9f\u969b\u306b\u884c\u3046\u4eba\u3005\u3067\u3059\u3002<strong>\u696d\u52d9\u57f7\u884c\u793e\u54e1\u306f\u7d4c\u55b6\u306b\u53c2\u52a0\u3059\u308b\u793e\u54e1\u3068\u3057\u3066\u65e5\u5e38\u696d\u52d9\u3092\u62c5\u5f53\u3057\u3001\u4ee3\u8868\u793e\u54e1\u306f\u696d\u52d9\u57f7\u884c\u793e\u54e1\u306e\u4ee3\u8868\u3068\u3057\u3066\u5bfe\u5916\u7684\u306a\u696d\u52d9\u3092\u884c\u3044\u307e\u3059\u3002<\/strong>\u3057\u305f\u304c\u3063\u3066\u3001\u696d\u52d9\u57f7\u884c\u793e\u54e1\u3068\u4ee3\u8868\u793e\u54e1\u306e\u5f79\u5272\u3092\u660e\u78ba\u306b\u3057\u3001\u9069\u5207\u306a\u4eba\u6750\u3092\u9078\u5b9a\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<h4>\u30fb\u544a\u793a\u306e\u65b9\u6cd5<\/h4>\n<p><span style=\"font-size: 16px;\"> \u544a\u793a\u306e\u65b9\u6cd5\u306f\u3001\u4f1a\u793e\u306e\u91cd\u8981\u306a\u60c5\u5831\u3092\u516c\u793a\u3059\u308b\u624b\u6bb5\u3067\u3059\u3002\u544a\u793a\u306e\u65b9\u6cd5\u3092\u5b9a\u3081\u308b\u3053\u3068\u3067\u3001\u6cd5\u7684\u306a\u7fa9\u52d9\u3092\u679c\u305f\u3057\u3001\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<span class=\"f-marker-y\">\u5b98\u5831\u3084\u4f1a\u793e\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3067\u544a\u793a\u3059\u308b\u65b9\u6cd5\u3092\u5b9a\u3081\u307e\u3059\u3002\u7279\u306b\u3069\u308c\u3082\u9078\u629e\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u81ea\u52d5\u7684\u306b\u5b98\u5831\u306b\u3088\u308b\u63b2\u8f09\u65b9\u6cd5\u304c\u63a1\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/span><\/p>\n<h3>\u30b9\u30c6\u30c3\u30d72.\u6cd5\u4eba\u7528\u306e\u5b9f\u5370\u4f5c\u6210<\/h3>\n<p>\u6cd5\u4eba\u7528\u306e\u5b9f\u5370\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3082\u5fc5\u8981\u3067\u3059\u3002<br \/>\u6cd5\u4eba\u7528\u306e\u5b9f\u5370\u306f\u3001\u4f1a\u793e\u306e\u516c\u5f0f\u306a\u5370\u9451\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u3001\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u3084\u767b\u8a18\u624b\u7d9a\u304d\u306a\u3069\u3067\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<span class=\"f-marker-y\">\u5b9f\u5370\u3092\u4f5c\u6210\u3059\u308b\u969b\u306f\u3001\u4fe1\u983c\u3067\u304d\u308b\u5370\u9451\u696d\u8005\u306b\u4f9d\u983c\u3057\u3001\u9593\u9055\u3063\u305f\u4f1a\u793e\u540d\u306e\u5370\u9451\u304c\u4f5c\u6210\u3055\u308c\u3066\u3057\u307e\u3046\u306a\u3069\u30df\u30b9\u304c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u3055\u3089\u306b\u3001\u6cd5\u52d9\u5c40\u306b\u767b\u9332\u3059\u308b\u305f\u3081\u306e\u5370\u9451\u8a3c\u660e\u66f8\u3082\u53d6\u5f97\u3057\u307e\u3057\u3087\u3046\u3002<\/span> \u3053\u308c\u306b\u3088\u308a\u516c\u5f0f\u306a\u624b\u7d9a\u304d\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u307f\u3001\u6cd5\u7684\u306a\u52b9\u529b\u3092\u6301\u305f\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u30b9\u30c6\u30c3\u30d73.\u5b9a\u6b3e\u306e\u4f5c\u6210<\/h3>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 50%;\">\n<div style=\"text-align: center;\">\u5b9a\u6b3e\u306e\u8a18\u8f09\u4e8b\u9805<\/div>\n<\/th>\n<th style=\"width: 50%;\">\u9805\u76ee<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 50%;\"><strong>\u7d76\u5bfe\u7684\u8a18\u8f09\u4e8b\u9805<\/strong><\/td>\n<td style=\"width: 50.0000%;\">\n<ul>\n<li>\u3000\u30fb\u76ee\u7684<\/li>\n<li>\u3000\u30fb\u5546\u53f7<\/li>\n<li>\u3000\u30fb\u672c\u5e97\u306e\u6240\u5728\u5730<\/li>\n<li>\u3000\u30fb\u793e\u54e1\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u304a\u3088\u3073\u4f4f\u6240<\/li>\n<li>\u3000\u30fb\u793e\u54e1\u306e\u5168\u90e8\u3092\u6709\u9650\u8cac\u4efb\u793e\u54e1\u3068\u3059\u308b\u65e8<\/li>\n<li>\u3000\u30fb\u793e\u54e1\u306e\u51fa\u8cc7\u306e\u76ee\u7684\u304a\u3088\u3073\u305d\u306e\u4fa1\u984d\u307e\u305f\u306f\u8a55\u4fa1\u306e\u6a19\u6e96<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 50%;\"><strong>\u76f8\u5bfe\u7684\u8a18\u8f09\u4e8b\u9805<\/strong><\/td>\n<td style=\"width: 50.0000%;\">\n<ul>\n<li>\u30fb \u6301\u5206\u306e\u8b72\u6e21\u306e\u8981\u4ef6<\/li>\n<li>\u30fb \u696d\u52d9\u3092\u57f7\u884c\u3059\u308b\u793e\u54e1\uff08\u696d\u52d9\u57f7\u884c\u793e\u54e1\uff09\u306e\u6307\u540d\u307e\u305f\u306f\u9078\u4efb\u65b9\u6cd5<\/li>\n<li>\u30fb \u793e\u54e1\u307e\u305f\u306f\u696d\u52d9\u57f7\u884c\u793e\u54e1\u304c\uff12\u4eba\u4ee5\u4e0a\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u696d\u52d9\u306e\u6c7a\u5b9a\u65b9\u6cd5<\/li>\n<li>\u30fb \u5408\u540c\u4f1a\u793e\u3092\u4ee3\u8868\u3059\u308b\u793e\u54e1\uff08\u4ee3\u8868\u793e\u54e1\uff09\u306e\u6307\u540d\u307e\u305f\u306f\u4e92\u9078<\/li>\n<li>\u30fb \u5b58\u7d9a\u671f\u9593\u307e\u305f\u306f\u89e3\u6563\u306e\u4e8b\u7531\u3000 \u7b49<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 50%;\"><strong>\u4efb\u610f\u7684\u8a18\u8f09\u4e8b\u9805<\/strong><\/td>\n<td style=\"width: 50.0000%;\">\n<ul>\n<li><span style=\"font-size: 16px; color: #222222;\">\u30fb \u696d\u52d9\u57f7\u884c\u793e\u54e1\u306e\u54e1\u6570<\/span><\/li>\n<li><span style=\"font-size: 16px; color: #222222;\">\u30fb \u696d\u52d9\u57f7\u884c\u793e\u54e1\u306e\u5831\u916c<\/span><\/li>\n<li><span style=\"font-size: 16px; color: #222222;\">\u30fb \u4e8b\u696d\u5e74\u5ea6 \u7b49<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji06_00141.html#3-1\">\u6cd5\u52d9\u7701\u516c\u5f0f\u30b5\u30a4\u30c8\uff1a\u5408\u540c\u4f1a\u793e\u306e\u8a2d\u7acb\u624b\u7d9a\u306b\u3064\u3044\u3066<\/a><\/p>\n<p>\u6b21\u306b\u3001\u5b9a\u6b3e\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002 <br \/>\u5b9a\u6b3e\u306f\u4f1a\u793e\u306e\u57fa\u672c\u7684\u306a\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u305f\u91cd\u8981\u306a\u66f8\u985e\u3067\u3042\u308a\u3001\u4f1a\u793e\u306e\u8a2d\u7acb\u306b\u5fc5\u9808\u3067\u3059\u3002\u5b9a\u6b3e\u306b\u306f\u4f1a\u793e\u306e\u76ee\u7684\u3001\u7d44\u7e54\u3001\u904b\u55b6\u65b9\u6cd5\u306a\u3069\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u5927\u304d\u304f\u5206\u3051\u3066<strong><span class=\"f-marker-y\">\u7d76\u5bfe\u7684\u8a18\u8f09\u4e8b\u9805\u30fb\u76f8\u5bfe\u7684\u8a18\u8f09\u4e8b\u9805\u30fb\u4efb\u610f\u7684\u8a18\u8f09\u4e8b\u9805<\/span><\/strong>\u306e3\u3064\u306e\u4e8b\u9805\u304c\u3042\u308a\u3001\u7279\u306b\u7d76\u5bfe\u7684\u8a18\u8f09\u4e8b\u9805\u306f\u5fc5\u305a\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u8a73\u3057\u3044\u5185\u8a33\u306f\u3001<strong><span class=\"f-marker-y\">\u4f1a\u793e\u306e\u76ee\u7684\uff08\u4e8b\u696d\u5185\u5bb9\uff09\u3001\u672c\u5e97\u6240\u5728\u5730\u3001\u51fa\u8cc7\u8005\u306e\u6c0f\u540d\u3068\u51fa\u8cc7\u984d\u30fb\u51fa\u8cc7\u8005\u306e\u5b9f\u5370\u3001\u5f79\u54e1\u306e\u4efb\u671f\u306a\u3069\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><span class=\"f-marker-p\">\u307e\u305f\u3001\u682a\u5f0f\u4f1a\u793e\u3068\u7570\u306a\u308a\u3001<\/span><strong><span class=\"f-marker-p\">\u5408\u540c\u4f1a\u793e\u306e\u5b9a\u6b3e\u306b\u3064\u3044\u3066\u306f\u516c\u8a3c\u4eba\u306e\u8a8d\u8a3c\u3092\u53d7\u3051\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><br \/>\u96fb\u5b50\u5b9a\u6b3e\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u5370\u7d19\u7a0e\u3092\u7bc0\u7d04\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/10\/fxys80406lw-1725889074.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>2021\u5e74\u306e\u5546\u696d\u767b\u8a18\u898f\u5247\u6539\u6b63\u306b\u3088\u308a\u3001\u767b\u8a18\u7533\u8acb\u3092\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u884c\u3046\u5834\u5408\u3001\u767b\u8a18\u6240\u3078\u306e\u5370\u9451\u306e\u63d0\u51fa\u306f\u4efb\u610f\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001\u66f8\u9762\u3067\u767b\u8a18\u7533\u8acb\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u767b\u8a18\u6240\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u5370\u9451\u3092\u7533\u8acb\u66f8\u306b\u62bc\u5370\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u5f93\u6765\u901a\u308a\u5370\u9451\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji06_00070.html#:~:text=%EF%BC%91%20%E5%8D%B0%E9%91%91%E3%81%AE%E6%8F%90%E5%87%BA%E3%81%AE%E4%BB%BB%E6%84%8F%E5%8C%96%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6,-%E3%80%8A%E6%94%B9%E6%AD%A3%E3%81%AE%E5%86%85%E5%AE%B9&amp;text=%E4%BB%A4%E5%92%8C%EF%BC%93%E5%B9%B4%EF%BC%92%E6%9C%88%EF%BC%91%EF%BC%95%E6%97%A5%E3%81%8B%E3%82%89%EF%BC%8C%E7%99%BB%E8%A8%98,%E3%81%A6%E3%81%84%E3%81%9F%E3%81%A0%E3%81%8F%E5%BF%85%E8%A6%81%E3%81%8C%E3%81%82%E3%82%8A%E3%81%BE%E3%81%99%E3%80%82\">\u51fa\u5178\uff1a\u6cd5\u52d9\u7701\u516c\u5f0f\u30b5\u30a4\u30c8\u3000\uff11\u3000\u5370\u9451\u306e\u63d0\u51fa\u306e<\/a><a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji06_00070.html#:~:text=%EF%BC%91%20%E5%8D%B0%E9%91%91%E3%81%AE%E6%8F%90%E5%87%BA%E3%81%AE%E4%BB%BB%E6%84%8F%E5%8C%96%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6,-%E3%80%8A%E6%94%B9%E6%AD%A3%E3%81%AE%E5%86%85%E5%AE%B9&amp;text=%E4%BB%A4%E5%92%8C%EF%BC%93%E5%B9%B4%EF%BC%92%E6%9C%88%EF%BC%91%EF%BC%95%E6%97%A5%E3%81%8B%E3%82%89%EF%BC%8C%E7%99%BB%E8%A8%98,%E3%81%A6%E3%81%84%E3%81%9F%E3%81%A0%E3%81%8F%E5%BF%85%E8%A6%81%E3%81%8C%E3%81%82%E3%82%8A%E3%81%BE%E3%81%99%E3%80%82\">\u4efb\u610f\u5316\u306b\u3064\u3044\u3066<\/a><\/p>\n<\/div>\n<h3>\u30b9\u30c6\u30c3\u30d74.\u51fa\u8cc7\u91d1\u306e\u6255\u3044\u8fbc\u307f<\/h3>\n<p>\u524d\u9805\u306e\u5b9a\u6b3e\u306e\u4e2d\u3067\u8a18\u3057\u305f\u984d\u306e\u51fa\u8cc7\u91d1\u3092\u6255\u3044\u8fbc\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\u51fa\u8cc7\u91d1\u306e\u6255\u3044\u8fbc\u307f\u306f\u3001<span class=\"f-marker-y\">\u4f1a\u793e\u306e\u8cc7\u672c\u91d1\u3092\u78ba\u5b9a\u3055\u305b\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3067\u3059\u3002\u51fa\u8cc7\u8005\u306f\u6c7a\u5b9a\u3057\u305f\u51fa\u8cc7\u984d\u3092\u4f1a\u793e\u306e\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307f\u307e\u3059\u3002 \u305d\u306e\u5f8c\u3001<strong>\u632f\u308a\u8fbc\u307f\u3092\u3057\u305f\u4e8b\u5b9f\u3092\u6b8b\u3057\u3066\u304a\u304f\u305f\u3081\u306b\u632f\u8fbc\u660e\u7d30\u66f8\u3092\u4fdd\u7ba1\u3057\u3001\u767b\u8a18\u624b\u7d9a\u304d\u306e\u969b\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/span>\u4ee5\u4e0a\u306e\u624b\u7d9a\u304d\u306b\u3088\u308a\u4f1a\u793e\u306e\u8cc7\u672c\u91d1\u304c\u78ba\u5b9a\u3057\u3001\u8a2d\u7acb\u624b\u7d9a\u304d\u304c\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u30b9\u30c6\u30c3\u30d75.\u767b\u8a18\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u4f5c\u6210<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/10\/JYlmZq0iscEa25uPFk6xrj9V8-1725270925.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><a href=\"https:\/\/houmukyoku.moj.go.jp\/homu\/COMMERCE_11-1.html#3-1\">\u51fa\u5178\uff1a\u6cd5\u52d9\u5c40\u516c\u5f0f\u30b5\u30a4\u30c8\u30fc\u5546\u696d\u30fb\u6cd5\u4eba\u767b\u8a18\u306e\u7533\u8acb\u66f8\u69d8\u5f0f\uff08\u7b2c\uff13\u3000\u6301\u5206\u4f1a\u793e\uff08\u5408\u540c\u4f1a\u793e\uff09\uff09<\/a><\/p>\n<p>\u767b\u8a18\u7533\u8acb\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u78ba\u5b9f\u306b\u63c3\u3048\u3066\u3001\u6f0f\u308c\u306a\u304f\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002 <br \/><strong><span class=\"f-marker-y\">\u4f1a\u793e\u8a2d\u7acb\u306e\u305f\u3081\u306b\u306f\u3001\u6cd5\u52d9\u5c40\u306b\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3092\u6b63\u78ba\u306b\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><span class=\"f-marker-y\">\u3053\u308c\u306b\u306f\u3001\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8\u3084\u5370\u9451\u5c4a\u66f8\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059<\/span>\u3002<br \/>\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8\u306b\u306f\u3001\u4f1a\u793e\u540d\u3001\u6240\u5728\u5730\u3001\u4e8b\u696d\u5185\u5bb9\u3001\u51fa\u8cc7\u8005\u306e\u60c5\u5831\u306a\u3069\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u5370\u9451\u5c4a\u66f8\u306b\u306f\u6cd5\u4eba\u7528\u306e\u5b9f\u5370\u3092\u62bc\u5370\u3057\u3001\u5370\u9451\u8a3c\u660e\u66f8\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30b9\u30c6\u30c3\u30d76.\u6cd5\u52d9\u5c40\u306b\u767b\u8a18\u66f8\u985e\u3092\u63d0\u51fa<\/h3>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u66f8\u985e\u540d<\/th>\n<th>\u8aac\u660e<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 34.1362%;\">\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8<\/td>\n<td style=\"width: 65.6977%;\">\u5408\u540c\u4f1a\u793e\u306e\u8a2d\u7acb\u3092\u6cd5\u52d9\u5c40\u306b\u7533\u8acb\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3002<br \/>\u53ce\u5165\u5370\u7d19\u8cbc\u4ed8\u7528\u306e\u767d\u5730\u306e\u3082\u306e\u3092\u7528\u610f\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.1362%;\">\u5b9a\u6b3e<\/td>\n<td style=\"width: 65.6977%;\">\u4f1a\u793e\u306e\u57fa\u672c\u898f\u5247\u3092\u5b9a\u3081\u305f\u66f8\u985e\u3002<br \/>\u66f8\u9762\u3067\u306e\u7533\u8acb\u306e\u5834\u5408\u3001\u53ce\u5165\u5370\u7d19\u4ee34\u4e07\u5186\u304c\u5fc5\u8981\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.1362%;\">\u5370\u9451\u8a3c\u660e\u66f8<\/td>\n<td style=\"width: 65.6977%;\">\u4f1a\u793e\u306e\u5b9f\u5370\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3002<br \/>\u4ee3\u8868\u793e\u54e1\u5206\u3001\u767b\u8a18\uff13\u30f6\u6708\u4ee5\u5185\u306e\u3082\u306e1\u901a\u304c\u5fc5\u8981\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.1362%;\">\u6255\u3044\u8fbc\u307f\u8a3c\u660e\u66f8\u9762<\/td>\n<td style=\"width: 65.6977%;\">\u51fa\u8cc7\u91d1\u306e\u6255\u3044\u8fbc\u307f\u304c\u5b8c\u4e86\u3057\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3002<br \/>\u901a\u5e33\u306e\u30b3\u30d4\u30fc\u3092\u6dfb\u4ed8\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.1362%;\">\u5370\u9451\u5c4a\u66f8<\/td>\n<td style=\"width: 65.6977%;\">\u4f1a\u793e\u306e\u5b9f\u5370\u3092\u6cd5\u52d9\u5c40\u306b\u5c4a\u3051\u51fa\u308b\u305f\u3081\u306e\u66f8\u985e\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6cd5\u52d9\u5c40\u306b\u767b\u8a18\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002 <br \/><span class=\"f-marker-y\">\u767b\u8a18\u66f8\u985e\u3092\u6cd5\u52d9\u5c40\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u793e\u304c\u6b63\u5f0f\u306b\u8a2d\u7acb\u3055\u308c\u3001\u6cd5\u4eba\u683c\u3092\u53d6\u5f97\u3057\u6cd5\u7684\u306b\u8a8d\u3081\u3089\u308c\u305f\u5b58\u5728\u3068\u306a\u308a\u307e\u3059<\/span>\u3002\u5177\u4f53\u7684\u306b\u306f\u3001<strong>\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8\u3001\u5b9a\u6b3e\u3001\u51fa\u8cc7\u91d1\u306e\u6255\u8fbc\u8a3c\u660e\u66f8\u3001\u5370\u9451\u5c4a\u66f8<\/strong>\u306a\u3069\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u63d0\u51fa\u5f8c\u3001\u767b\u8a18\u5b8c\u4e86\u901a\u77e5\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u624b\u7d9a\u304d\u306b\u3088\u3063\u3066\u3001\u4f1a\u793e\u304c\u6b63\u5f0f\u306b\u8a2d\u7acb\u3055\u308c\u3001\u4e8b\u696d\u3092\u958b\u59cb\u3059\u308b\u6e96\u5099\u304c\u6574\u3044\u307e\u3059\u3002<\/p>\n<h2>2.\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/h2>\n<p>\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u5f8c\u3082\u3001\u3044\u304f\u3064\u304b\u306e\u91cd\u8981\u306a\u624b\u7d9a\u304d\u3092\u5fd8\u308c\u305a\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u624b\u7d9a\u304d\u3092\u9069\u5207\u306b\u884c\u3046\u3053\u3068\u3067\u4f1a\u793e\u306e\u904b\u55b6\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u307f\u3001\u6cd5\u7684\u306a\u7fa9\u52d9\u3092\u679c\u305f\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/><strong>\u3053\u3053\u3067\u306f\u3001<span class=\"f-marker-y\">\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u51fa\u3001\u5730\u65b9\u81ea\u6cbb\u4f53\u3078\u306e\u5c4a\u51fa\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u3001\u52b4\u50cd\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/strong>\u5404\u624b\u7d9a\u304d\u306e\u30dd\u30a4\u30f3\u30c8\u3084\u5fc5\u8981\u306a\u66f8\u985e\u3092\u5177\u4f53\u7684\u306b\u8aac\u660e\u3057\u3001\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3082\u63d0\u4f9b\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u624b\u7d9a\u304d\u3092\u9806\u306b\u9032\u3081\u308b\u3053\u3068\u3067\u3001\u4f1a\u793e\u306e\u904b\u55b6\u57fa\u76e4\u3092\u3057\u3063\u304b\u308a\u3068\u6574\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span style=\"font-size: 24px;\">2-1.\u7a0e\u52d9\u95a2\u4fc2\u306b\u3064\u3044\u3066\u7a0e\u52d9\u7f72\u306b\u5c4a\u51fa\u3092\u3059\u308b<\/span><\/h3>\n<table width=\"100%\">\n<thead>\n<tr>\n<th>\u624b\u7d9a\u304d\u5185\u5bb9<\/th>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<th>\u63d0\u51fa\u5834\u6240<\/th>\n<th>\u63d0\u51fa\u671f\u9650<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"4\" style=\"background-color: #efefef;\"><strong>\u7a0e\u52d9\u95a2\u4fc2\u306e<\/strong><br \/><strong>\u5c4a\u51fa<\/strong><\/td>\n<td>\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8<\/td>\n<td>\u7a0e\u52d9\u7f72<\/td>\n<td>\u8a2d\u7acb\u5f8c2\u30f6\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<td>\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u7533\u8acb\u66f8<\/td>\n<td>\u7a0e\u52d9\u7f72<\/td>\n<td>\u8a2d\u7acb\u5f8c3\u30f6\u6708\u4ee5\u5185\u307e\u305f\u306f\u6700\u521d\u306e\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u524d\u65e5\u307e\u3067<\/td>\n<\/tr>\n<tr>\n<td>\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u5c4a\u51fa\u66f8<\/td>\n<td>\u7a0e\u52d9\u7f72<\/td>\n<td>\u8a2d\u7acb\u5f8c1\u30f6\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<td>\u6e90\u6cc9\u5fb4\u53ce\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\u66f8<\/td>\n<td>\u7a0e\u52d9\u7f72<\/td>\n<td>\u5f93\u696d\u54e110\u4eba\u672a\u6e80\u306e\u5834\u5408\u3001\u9069\u7528\u3092\u53d7\u3051\u308b\u6708\u306e\u524d\u6708\u307e\u3067<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3001\u7a0e\u52d9\u7f72\u306b\u7a0e\u52d9\u95a2\u4fc2\u306e\u5c4a\u51fa\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <br \/>\u4f1a\u793e\u306e\u8a2d\u7acb\u306b\u4f34\u3044\u3001\u6cd5\u4eba\u3068\u3057\u3066\u306e\u7a0e\u52d9\u51e6\u7406\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001<strong><span class=\"f-marker-y\">\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8\u3084\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u7533\u8acb\u66f8\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span> <\/strong>\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u52d9\u7f72\u306b\u4f1a\u793e\u306e\u8a2d\u7acb\u3092\u6b63\u5f0f\u306b\u901a\u77e5\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u6cd5\u4eba\u7a0e\u3084\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u52d9\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span style=\"font-size: 24px;\">2-2.\u5730\u65b9\u7a0e\u306b\u3064\u3044\u3066\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u5c4a\u51fa\u3092\u3059\u308b<\/span><\/h3>\n<table width=\"100%\">\n<thead>\n<tr>\n<th>\u624b\u7d9a\u304d\u5185\u5bb9<\/th>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<th>\u63d0\u51fa\u5834\u6240<\/th>\n<th>\u63d0\u51fa\u671f\u9650<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"background-color: #efefef;\"><strong>\u5730\u65b9\u7a0e<\/strong><strong>\u306e<\/strong><br \/><strong>\u5c4a\u51fa<\/strong><\/td>\n<td>\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8<\/td>\n<td>\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240\u3001\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<td>\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240\u306b\u306f\u8a2d\u7acb\u5f8c15\u65e5\u4ee5\u5185\u3001\u5e02\u533a\u753a\u6751\u5f79\u5834\u306b\u306f\u5730\u57df\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u304c\u901a\u5e38\u306f\u8a2d\u7acb\u5f8c1\u30f6\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3001\u5730\u65b9\u7a0e\u306b\u3064\u3044\u3066\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u5c4a\u51fa\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <br \/>\u5730\u65b9\u7a0e\u306b\u306f<strong>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3084\u4e8b\u696d\u7a0e<\/strong>\u306a\u3069\u304c\u3042\u308a\u3001\u3053\u308c\u3089\u306e\u7a0e\u91d1\u3092\u9069\u5207\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5730\u65b9\u81ea\u6cbb\u4f53\u3078\u306e\u5c4a\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u6771\u4eac\u90fd\u306b\u672c\u793e\u3092\u7f6e\u304f\u5834\u5408\u3001<strong><span class=\"f-marker-y\">\u6771\u4eac\u90fd\u7a0e\u4e8b\u52d9\u6240\u306b\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3084\u4e8b\u696d\u7a0e\u306e\u7533\u544a\u7fa9\u52d9\u3092\u660e\u78ba\u306b\u3057\u307e\u3059\u3002<\/span><\/strong>\u3053\u308c\u306b\u3088\u308a\u3001\u5730\u65b9\u81ea\u6cbb\u4f53\u3068\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span style=\"font-size: 24px;\">2-3.\u793e\u4f1a\u4fdd\u967a\u306b\u3064\u3044\u3066\u5e74\u91d1\u4e8b\u52d9\u6240\u306b\u5c4a\u51fa\u3092\u3059\u308b<\/span><\/h3>\n<table width=\"100%\">\n<thead>\n<tr>\n<th>\u624b\u7d9a\u304d\u5185\u5bb9<\/th>\n<th>\u5fc5\u8981\u66f8\u985e<\/th>\n<th>\u63d0\u51fa\u5834\u6240<\/th>\n<th>\u63d0\u51fa\u671f\u9650<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"2\" style=\"background-color: #efefef;\"><strong>\u793e\u4f1a\u4fdd\u967a\u306e<\/strong><br \/><strong>\u624b\u7d9a\u304d<\/strong><\/td>\n<td>\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u65b0\u898f\u9069\u7528\u5c4a<\/td>\n<td>\u5e74\u91d1\u4e8b\u52d9\u6240<\/td>\n<td>\u8a2d\u7acb\u5f8c5\u65e5\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<td>\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u53d6\u5f97\u5c4a<\/td>\n<td>\u5e74\u91d1\u4e8b\u52d9\u6240<\/td>\n<td>\u5f93\u696d\u54e1\u306e\u96c7\u7528\u65e5\u304b\u30895\u65e5\u4ee5\u5185<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3001\u793e\u4f1a\u4fdd\u967a\u306b\u3064\u3044\u3066\u5e74\u91d1\u4e8b\u52d9\u6240\u306b\u5c4a\u51fa\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/><strong>\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3059\u308b\u5834\u5408\u3001\u5065\u5eb7\u4fdd\u967a\u3084\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>\u3053\u308c\u306b\u306f\u3001\u9069\u7528\u4e8b\u696d\u6240\u306e\u5c4a\u51fa\u3084\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u53d6\u5f97\u5c4a\u306e\u63d0\u51fa\u304c\u542b\u307e\u308c\u307e\u3059\u3002<span class=\"f-marker-y\">\u5e74\u91d1\u4e8b\u52d9\u6240\u306b\u9069\u7528\u4e8b\u696d\u6240\u306e\u5c4a\u51fa\u3092\u78ba\u5b9f\u306b\u884c\u3044\u3001\u5f93\u696d\u54e1\u304c\u5065\u5eb7\u4fdd\u967a\u3084\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u5f93\u696d\u54e1\u306e\u798f\u5229\u539a\u751f\u306e\u5145\u5b9f\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span>\u3053\u3046\u3057\u305f\u624b\u7d9a\u304d\u306b\u3088\u308a\u3001\u5f93\u696d\u54e1\u306e\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u304c\u9069\u5207\u306b\u884c\u308f\u308c\u3001\u4f1a\u793e\u3068\u3057\u3066\u306e\u6cd5\u7684\u7fa9\u52d9\u3092\u679c\u305f\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span style=\"font-size: 24px;\">2-4.\u52b4\u50cd\u4fdd\u967a\u95a2\u4fc2\u306b\u3064\u3044\u3066\u5404\u6240\u3078\u5c4a\u51fa\u3092\u3059\u308b<\/span>\u3000\u3000<\/h3>\n<table width=\"100%\">\n<thead>\n<tr>\n<th>\u624b\u7d9a\u304d\u5185\u5bb9<\/th>\n<th style=\"width: 27.0833%;\">\u5fc5\u8981\u66f8\u985e<\/th>\n<th style=\"width: 17.9688%;\">\u63d0\u51fa\u5834\u6240<\/th>\n<th>\u63d0\u51fa\u671f\u9650<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"4\" style=\"background-color: #efefef;\"><strong>\u52b4\u50cd\u4fdd\u967a\u306e<\/strong><br \/><strong>\u624b\u7d9a\u304d<\/strong><\/td>\n<td style=\"width: 27.0833%;\">\u52b4\u50cd\u4fdd\u967a\u95a2\u4fc2\u6210\u7acb\u5c4a<\/td>\n<td style=\"width: 17.9688%;\">\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72<\/td>\n<td>\u5f93\u696d\u54e1\u306e\u96c7\u7528\u65e5\u304b\u308910\u65e5\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.0833%;\">\u52b4\u50cd\u4fdd\u967a\u6982\u7b97\u4fdd\u967a\u6599\u7533\u544a\u66f8<\/td>\n<td style=\"width: 17.9688%;\">\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72<\/td>\n<td>\u4fdd\u967a\u95a2\u4fc2\u304c\u6210\u7acb\u3057\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308950\u65e5\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.0833%;\">\u96c7\u7528\u4fdd\u967a\u9069\u7528\u4e8b\u696d\u6240\u8a2d\u7f6e\u5c4a<\/td>\n<td style=\"width: 17.9688%;\">\u30cf\u30ed\u30fc\u30ef\u30fc\u30af<\/td>\n<td>\u9069\u7528\u4e8b\u52d9\u6240\u306b\u306a\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u65e5\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.0833%;\">\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u5c4a<\/td>\n<td style=\"width: 17.9688%;\">\u30cf\u30ed\u30fc\u30ef\u30fc\u30af<\/td>\n<td>\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u65e5\u4ee5\u5185<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3001\u52b4\u50cd\u4fdd\u967a\u95a2\u4fc2\u306b\u3064\u3044\u3066\u5404\u6240\u3078\u5c4a\u51fa\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <br \/>\u52b4\u50cd\u4fdd\u967a\u306b\u306f<strong>\u52b4\u707d\u4fdd\u967a\u3084\u96c7\u7528\u4fdd\u967a<\/strong>\u304c\u542b\u307e\u308c\u3001\u3053\u308c\u3089\u306b\u52a0\u5165\u3059\u308b\u3053\u3068\u3067\u5f93\u696d\u54e1\u306e\u52b4\u50cd\u74b0\u5883\u3092\u4fdd\u8b77\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001<span class=\"f-marker-y\"><strong>\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u3084\u516c\u5171\u8077\u696d\u5b89\u5b9a\u6240\u3078\u306e\u5c4a\u51fa\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/span>\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u306b\u52b4\u707d\u4fdd\u967a\u306e\u9069\u7528\u4e8b\u696d\u6240\u5c4a\u3092\u63d0\u51fa\u3057\u3001\u516c\u5171\u8077\u696d\u5b89\u5b9a\u6240\u306b\u96c7\u7528\u4fdd\u967a\u306e\u9069\u7528\u4e8b\u696d\u6240\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u5f93\u696d\u54e1\u304c\u52b4\u707d\u4fdd\u967a\u3084\u96c7\u7528\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5f93\u696d\u54e1\u306e\u52b4\u50cd\u74b0\u5883\u304c\u4fdd\u8b77\u3055\u308c\u3001\u4f1a\u793e\u3068\u3057\u3066\u306e\u6cd5\u7684\u7fa9\u52d9\u3092\u679c\u305f\u3059\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h2>3.\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u306b\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u306b\u306f\u306a\u3044\u3044\u304f\u3064\u304b\u306e\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001<strong><span class=\"f-marker-y\">\u8a2d\u7acb\u30b3\u30b9\u30c8\u306e\u4f4e\u3055\u3001\u7d4c\u55b6\u306e\u81ea\u7531\u5ea6\u306e\u9ad8\u3055\u3001\u305d\u3057\u3066\u5f79\u54e1\u306e\u4efb\u671f\u306b\u671f\u9650\u304c\u306a\u3044\u3053\u3068\u306e3\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/strong>\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u5408\u540c\u4f1a\u793e\u306e\u8a2d\u7acb\u304c\u3069\u308c\u307b\u3069\u6709\u5229\u3067\u3042\u308b\u304b\u3092\u5b9f\u611f\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002\u521d\u671f\u8cbb\u7528\u3092\u6291\u3048\u3064\u3064\u67d4\u8edf\u3067\u8fc5\u901f\u306a\u7d4c\u55b6\u304c\u3067\u304d\u3001\u9577\u671f\u7684\u306a\u5b89\u5b9a\u7d4c\u55b6\u3092\u5b9f\u73fe\u53ef\u80fd\u306a\u5408\u540c\u4f1a\u793e\u306e\u9b45\u529b\u3092\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>3-1.\u8a2d\u7acb\u30b3\u30b9\u30c8\u304c\u5b89\u304f\u6e08\u3080<\/h3>\n<p>\u5408\u540c\u4f1a\u793e\u306f\u3001\u8a2d\u7acb\u30b3\u30b9\u30c8\u304c\u5b89\u304f\u6e08\u307f\u307e\u3059\u3002<br \/>\u5408\u540c\u4f1a\u793e\u306e\u8a2d\u7acb\u306b\u306f<span class=\"f-marker-y\">\u5b9a\u6b3e\u8a8d\u8a3c\u8cbb\u7528\u304c\u4e0d\u8981\u3067\u3042\u308a\u3001\u767b\u8a18\u8cbb\u7528\u3082\u682a\u5f0f\u4f1a\u793e\u3068\u6bd4\u3079\u3066\u5b89\u3044\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u521d\u671f\u8cbb\u7528\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span>\u4f8b\u3048\u3070\u682a\u5f0f\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001\u5b9a\u6b3e\u8a8d\u8a3c\u306b\u7d045\u4e07\u5186\u3001\u767b\u8a18\u8cbb\u7528\u306b\u7d0415\u4e07\u5186\u304c\u5fc5\u8981\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u5408\u540c\u4f1a\u793e\u306e\u5834\u5408\u306f\u5b9a\u6b3e\u8a8d\u8a3c\u304c\u4e0d\u8981\u3067\u3001<strong>\u767b\u8a18\u8cbb\u7528\u3082\u7d046\u4e07\u5186\u7a0b\u5ea6\u3067\u6e08\u307f\u307e\u3059\u3002<\/strong> 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\/><strong>\u5408\u540c\u4f1a\u793e\u3067\u306f\u51fa\u8cc7\u6bd4\u7387\u306b\u95a2\u4fc2\u306a\u304f\u3001\u5168\u54e1\u304c\u5e73\u7b49\u306b\u7d4c\u55b6\u306b\u53c2\u52a0\u3067\u304d\u308b\u305f\u3081\u3001\u8fc5\u901f\u306a\u610f\u601d\u6c7a\u5b9a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/strong>\u307e\u305f\u3001\u5b9a\u6b3e\u306e\u4e2d\u3067\u5229\u76ca\u914d\u5206\u3084\u5f79\u54e1\u306e\u9078\u4efb\u65b9\u6cd5\u306a\u3069\u3001\u7d4c\u55b6\u30eb\u30fc\u30eb\u3092\u81ea\u7531\u306b\u5b9a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5909\u5316\u306e\u6fc0\u3057\u3044\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306b\u5bfe\u5fdc\u3057\u3084\u3059\u304f\u3001\u67d4\u8edf\u306a\u7d4c\u55b6\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>3-3.\u5f79\u54e1\u306e\u4efb\u671f\u306e\u671f\u9650\u304c\u306a\u3044<\/h3>\n<p>\u5408\u540c\u4f1a\u793e\u3067\u306f\u3001\u5f79\u54e1\u306e\u4efb\u671f\u306b\u671f\u9650\u304c\u3042\u308a\u307e\u305b\u3093\u3002 <br \/>\u682a\u5f0f\u4f1a\u793e\u3067\u306f\u5f79\u54e1\u306e\u4efb\u671f\u304c\u901a\u5e382\u5e74\uff08\u53d6\u7de0\u5f79\uff09\u307e\u305f\u306f4\u5e74\uff08\u76e3\u67fb\u5f79\uff09\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001<strong><span class=\"f-marker-y\">\u5408\u540c\u4f1a\u793e\u3067\u306f\u4efb\u671f\u306e\u5236\u9650\u304c\u306a\u3044\u305f\u3081\u3001\u9577\u671f\u7684\u306a\u7d4c\u55b6\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/strong>\u305d\u306e\u305f\u3081\u3001\u4fe1\u983c\u3067\u304d\u308b\u30e1\u30f3\u30d0\u30fc\u304c\u9577\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u7d4c\u55b6\u306b\u643a\u308f\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u5f79\u54e1\u306e\u4ea4\u4ee3\u306b\u3088\u308b\u6df7\u4e71\u3092\u907f\u3051\u3001\u7d99\u7d9a\u7684\u304b\u3064\u5b89\u5b9a\u3057\u305f\u7d4c\u55b6\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>4.\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u306b\u306f\u4ee5\u4e0a\u306e\u901a\u308a\u69d8\u3005\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u540c\u6642\u306b\u3044\u304f\u3064\u304b\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<span class=\"f-marker-y\">\u3053\u3053\u3067\u306f\u3001<strong>\u793e\u4f1a\u7684\u8a8d\u77e5\u5ea6\u306e\u4f4e\u3055\u3001\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u306e\u9650\u5b9a\u3001\u305d\u3057\u3066\u4e0a\u5834\u3067\u304d\u306a\u3044\u3053\u3068<\/strong>\u306e3\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span>\u3053\u308c\u3089\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u5408\u540c\u4f1a\u793e\u306e\u8a2d\u7acb\u304c\u81ea\u8eab\u306b\u3068\u3063\u3066\u6700\u9069\u306a\u9078\u629e\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u6750\u6599\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<strong>\u5408\u540c\u4f1a\u793e\u306e\u7279\u6027\u3092\u3057\u3063\u304b\u308a\u3068\u628a\u63e1\u3057\u3001\u4e8b\u696d\u8a08\u753b\u306b\u5408\u3063\u305f\u5f62\u614b\u3092\u9078\u3076\u305f\u3081<\/strong>\u306e\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>4-1.\u793e\u4f1a\u7684\u8a8d\u77e5\u5ea6\u304c\u4f4e\u3044<\/h3>\n<p>\u5408\u540c\u4f1a\u793e\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u306b\u6bd4\u3079\u3066\u793e\u4f1a\u7684\u8a8d\u77e5\u5ea6\u304c\u4f4e\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<br \/><span class=\"f-marker-y\">\u5408\u540c\u4f1a\u793e\u306f\u682a\u5f0f\u4f1a\u793e\u306b\u6bd4\u3079\u3066\u8a2d\u7acb\u6570\u304c\u5c11\u306a\u304f\u3001\u4e00\u822c\u7684\u306a\u8a8d\u77e5\u5ea6\u304c\u4f4e\u3044\u305f\u3081\u3001\u53d6\u5f15\u5148\u3084\u9867\u5ba2\u304b\u3089\u306e\u4fe1\u983c\u3092\u5f97\u306b\u304f\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002 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class=\"f-marker-y\"><strong>\u5408\u540c\u4f1a\u793e\u306f\u682a\u5f0f\u3092\u767a\u884c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u682a\u5f0f\u5e02\u5834\u304b\u3089\u306e\u8cc7\u91d1\u8abf\u9054\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/strong>\u307e\u305f\u3001\u30d9\u30f3\u30c1\u30e3\u30fc\u30ad\u30e3\u30d4\u30bf\u30eb\u3084\u30a8\u30f3\u30b8\u30a7\u30eb\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u51fa\u8cc7\u3092\u53d7\u3051\u306b\u304f\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\u305d\u306e\u305f\u3081\u3001\u5408\u540c\u4f1a\u793e\u306f\u9280\u884c\u878d\u8cc7\u3084\u5185\u90e8\u7559\u4fdd\u306b\u3088\u308b\u8cc7\u91d1\u8abf\u9054\u304c\u4e3b\u3068\u306a\u308a\u3001\u5927\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u304c\u5fc5\u8981\u306a\u5834\u5408\u306b\u306f\u4e0d\u5229\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002 \u6210\u9577\u6bb5\u968e\u3067\u306e\u5927\u898f\u6a21\u306a\u8cc7\u91d1\u8abf\u9054\u304c\u96e3\u3057\u3044\u304a\u305d\u308c\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>4-3.\u4e0a\u5834\u3067\u304d\u306a\u3044<\/h3>\n<p>\u5408\u540c\u4f1a\u793e\u306f\u3001\u4e0a\u5834\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002 <br \/><strong>\u682a\u5f0f\u3092\u767a\u884c\u3057\u306a\u3044\u305f\u3081\u3001\u8a3c\u5238\u53d6\u5f15\u6240\u3078\u306e\u4e0a\u5834\u306f\u3067\u304d\u306a\u3044\u5f62\u3068\u306a\u308a\u307e\u3059\u3002<\/strong>\u305d\u306e\u305f\u3081\u3001\u682a\u5f0f\u5e02\u5834\u3092\u901a\u3058\u305f\u8cc7\u91d1\u8abf\u9054\u3084\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u304c\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002<span class=\"f-marker-y\"><strong>\u5408\u540c\u4f1a\u793e\u3068\u3057\u3066\u4e8b\u696d\u3092\u62e1\u5927\u3057\u4e0a\u5834\u3092\u76ee\u6307\u3059\u5834\u5408\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u306b\u7d44\u7e54\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span>\u3053\u308c\u306b\u306f\u8ffd\u52a0\u306e\u624b\u7d9a\u304d\u3084\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u4e0a\u5834\u3092\u76ee\u6307\u3059\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u5408\u540c\u4f1a\u793e\u306e\u5f62\u614b\u304c\u5236\u7d04\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/10\/3ryym07rdzf-1725889299.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u5408\u540c\u4f1a\u793e\u3068\u682a\u5f0f\u4f1a\u793e\u306e\u9055\u3044\u3001\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u306e\u8a73\u3057\u3044\u89e3\u8aac\u306f\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\u21d2<\/strong><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/difference-between-stock-company-and-llc\">\u3010\u56f3\u89e3\u3011\u682a\u5f0f\u4f1a\u793e\u3068\u5408\u540c\u4f1a\u793e\u306e\u9055\u3044\u3092\u5fb9\u5e95\u6bd4\u8f03\uff01\u9078\u3073\u65b9\u306e\u30b3\u30c4\u3082\u7d39\u4ecb<\/a><\/p>\n<\/div>\n<h2>5.\u5408\u540c\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306b\u682a\u5f0f\u4f1a\u793e\u306b\u7d44\u7e54\u5909\u66f4\u3059\u308b\u65b9\u6cd5<\/h2>\n<p>\u5408\u540c\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u5f8c\u3001<span class=\"f-marker-y\"><strong>\u4e8b\u696d\u306e\u6210\u9577\u3084\u8cc7\u91d1\u8abf\u9054\u306e\u30cb\u30fc\u30ba\u306b\u5fdc\u3058\u3066\u682a\u5f0f\u4f1a\u793e\u306b\u7d44\u7e54\u5909\u66f4\u3059\u308b<\/strong>\u3053\u3068\u3092\u691c\u8a0e\u3059\u308b\u4f01\u696d\u3082\u591a\u3044\u3067\u3059\u3002<\/span>\u3053\u3053\u3067\u306f\u3001<span class=\"f-marker-p\">\u5408\u540c\u4f1a\u793e\u304b\u3089\u682a\u5f0f\u4f1a\u793e\u3078\u306e\u7d44\u7e54\u5909\u66f4\u624b\u7d9a\u304d\u30923\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/span>\u306b\u5206\u3051\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\u7c21\u5358\u306b\u307e\u3068\u3081\u308b\u3068\u3001<strong>\u7d44\u7e54\u5909\u66f4\u8a08\u753b\u66f8\u306e\u4f5c\u6210\u304b\u3089\u59cb\u307e\u308a\u3001\u6b21\u306b\u5b98\u5831\u516c\u544a\u3068\u50b5\u6a29\u8005\u3078\u306e\u50ac\u544a\u3092\u884c\u3044\u3001\u6700\u5f8c\u306b\u767b\u8a18\u5909\u66f4\u7533\u8acb\u3092\u884c\u3044\u307e\u3059\u3002<\/strong>\u3053\u308c\u3089\u306e\u624b\u7d9a\u304d\u3092\u9806\u306b\u9032\u3081\u308b\u3053\u3068\u3067\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u682a\u5f0f\u4f1a\u793e\u3078\u306e\u79fb\u884c\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u624b\u9806\u3068\u5fc5\u8981\u306a\u66f8\u985e\u3092\u78ba\u8a8d\u3057\u306a\u304c\u3089\u3001\u7d44\u7e54\u5909\u66f4\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30b9\u30c6\u30c3\u30d71.\u7d44\u7e54\u5909\u66f4\u8a08\u753b\u66f8\u306e\u4f5c\u6210<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/10\/fPEv2aJuCnQte1OzHZI5kVyWb-1725278031.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><a href=\"https:\/\/houmukyoku.moj.go.jp\/homu\/COMMERCE_11-1.html#3-6\">\u51fa\u5178\uff1a\u6cd5\u52d9\u5c40\u516c\u5f0f\u30b5\u30a4\u30c8\u30fc3-9\u6301\u5206\u4f1a\u793e\u306e\u7d44\u7e54\u5909\u66f4\uff08\u6301\u5206\u4f1a\u793e\u2192\u682a\u5f0f\u4f1a\u793e\uff09\u306e\u767b\u8a18\u7533\u8acb\u66f8<\/a><\/p>\n<p>\u307e\u305a\u306f\u3001\u7d44\u7e54\u5909\u66f4\u8a08\u753b\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\u7d44\u7e54\u5909\u66f4\u8a08\u753b\u66f8\u306f\u3001<span class=\"f-marker-y\">\u5408\u540c\u4f1a\u793e\u304b\u3089\u682a\u5f0f\u4f1a\u793e\u3078\u306e\u7d44\u7e54\u5909\u66f4\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u8a08\u753b\u3092\u8a18\u8f09\u3059\u308b\u91cd\u8981\u306a\u66f8\u985e\u3067\u3059\u3002<\/span>\u3053\u308c\u306b\u306f\u3001\u5909\u66f4\u5f8c\u306e\u4f1a\u793e\u306e\u57fa\u672c\u60c5\u5831\u3084\u7d44\u7e54\u69cb\u6210\u3001\u8cc7\u672c\u91d1\u306e\u984d\u306a\u3069\u3082\u542b\u307e\u308c\u307e\u3059\u3002<strong>\u4f1a\u793e\u540d\u3001\u6240\u5728\u5730\u3001\u4e8b\u696d\u5185\u5bb9\u3001\u5f79\u54e1\u69cb\u6210\u3001\u8cc7\u672c\u91d1\u306e\u984d\u3001\u682a\u5f0f\u306e\u767a\u884c\u6761\u4ef6<\/strong>\u306a\u3069\u306e\u9805\u76ee\u304c\u3042\u308a\u3001\u8a73\u7d30\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a08\u753b\u66f8\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u3067\u306e\u627f\u8a8d\u3092\u5f97\u308b\u305f\u3081\u306b\u3082\u5fc5\u8981\u3067\u3059\u3002<br \/>\u3053\u308c\u306b\u3088\u308a\u3001\u7d44\u7e54\u5909\u66f4\u306e\u5177\u4f53\u7684\u306a\u8a08\u753b\u304c\u660e\u78ba\u3068\u306a\u308a\u3001\u6b21\u306e\u624b\u7d9a\u304d\u3078\u3082\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u307e\u3059\u3002<\/p>\n<h3>\u30b9\u30c6\u30c3\u30d72.\u5b98\u5831\u516c\u544a\u3068\u50b5\u6a29\u8005\u3078\u306e\u50ac\u544a<\/h3>\n<p>\u5b98\u5831\u516c\u544a\u3068\u50b5\u6a29\u8005\u3078\u306e\u50ac\u544a\u3092\u884c\u3046\u3053\u3068\u3082\u5fc5\u8981\u3067\u3059\u3002<br \/>\u7d44\u7e54\u5909\u66f4\u3092\u884c\u3046\u969b\u306b\u306f\u3001<span class=\"f-marker-y\">\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u304d\u3068\u3057\u3066\u5b98\u5831\u306b\u516c\u544a\u3057\u3001\u50b5\u6a29\u8005\u306b\u5bfe\u3057\u3066\u7570\u8b70\u3092\u7533\u3057\u7acb\u3066\u308b\u6a5f\u4f1a\u3092\u63d0\u4f9b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\u7570\u8b70\u7533\u3057\u7acb\u3066\u304c\u3067\u304d\u308b\u671f\u9593\u306f\u901a\u5e381\u30f6\u6708\u7a0b\u5ea6\u3067\u3059\u3002\u7570\u8b70\u304c\u306a\u3051\u308c\u3070\u3001\u7d44\u7e54\u5909\u66f4\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4ee5\u4e0a\u306e\u624b\u7d9a\u304d\u306b\u3088\u308a\u3001\u50b5\u6a29\u8005\u306e\u6a29\u5229\u304c\u4fdd\u8b77\u3055\u308c\u3001\u6cd5\u7684\u306b\u9069\u6b63\u306a\u51e6\u7406\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<h3>\u30b9\u30c6\u30c3\u30d73.\u767b\u8a18\u5909\u66f4\u7533\u8acb<\/h3>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u7d44\u7e54\u5909\u66f4\u767b\u8a18\u7533\u8acb\u63d0\u51fa\u66f8\u985e\uff08\u4e00\u4f8b\uff09<\/p>\n<ul>\n<li><span style=\"font-size: 15px;\">\u682a\u5f0f\u4f1a\u793e\u5909\u66f4\u5f8c\u306e\u5b9a\u6b3e\u00a0<\/span><\/li>\n<li><span style=\"font-size: 15px;\">\u7d44\u7e54\u5909\u66f4\u8a08\u753b\u66f8\u00a0<\/span><\/li>\n<li><span style=\"font-size: 15px;\">\u7d44\u7e54\u5909\u66f4\u8a08\u753b\u306b\u95a2\u3059\u308b\u7dcf\u793e\u54e1\u306e\u540c\u610f\u66f8\u00a0<\/span><\/li>\n<li><span style=\"font-size: 15px;\">\u4ee3\u8868\u53d6\u7de0\u5f79\u306e\u9078\u5b9a\u306b\u95a2\u3059\u308b\u66f8\u9762\u00a0<\/span><\/li>\n<li><span style=\"font-size: 15px;\">\u53d6\u7de0\u5f79\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u304a\u3088\u3073\u76e3\u67fb\u5f79\u306e\u5c31\u4efb\u627f\u8afe\u66f8\u00a0<\/span><\/li>\n<li><span style=\"font-size: 15px;\">\u672c\u4eba\u78ba\u8a8d\u8a3c\u660e\u66f8\u00a0<\/span><\/li>\n<li><span style=\"font-size: 15px;\">\u4f1a\u8a08\u53c2\u4e0e\u307e\u305f\u306f\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u5c31\u4efb\u3092\u627f\u8afe\u3057\u305f\u3053\u3068\u3092\u8a3c\u3059\u308b\u66f8\u9762\u00a0<\/span><\/li>\n<li><span style=\"font-size: 15px;\">\u4f1a\u8a08\u53c2\u4e0e\u307e\u305f\u306f\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8cc7\u683c\u3092\u8a3c\u3059\u308b\u66f8\u9762\u00a0<\/span><\/li>\n<li><span style=\"font-size: 15px;\">\u516c\u544a\u304a\u3088\u3073\u50ac\u544a\u3092\u3057\u305f\u3053\u3068\u3092\u8a3c\u3059\u308b\u66f8\u9762<\/span><\/li>\n<li><span style=\"font-size: 15px;\">\u59d4\u4efb\u72b6\u00a0<\/span><\/li>\n<\/ul>\n<\/div>\n<p>\u767b\u8a18\u5909\u66f4\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002 <br \/><span 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style=\"font-size: 11pt; color: #ff0000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/10\/WfwAFgKVezkCZNX2c8vEi4OoD-1725892340.jpg\" width=\"602\" class=\"fr-draggable\" \/><\/span>\u00a0<\/p>\n<p>\u7a0e\u7406\u58eb\u306b\u4f1a\u793e\u8a2d\u7acb\u4ee3\u884c\u3092\u4efb\u305b\u308b\u3068\u3001\u8a2d\u7acb\u30fb\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u4e0d\u5b89\u3084\u7591\u554f\u3092\u89e3\u6d88\u3067\u304d\u307e\u3059\u3002<strong>\u8a2d\u7acb\u524d\u306e\u6e96\u5099\u671f\u9593\u306f\u9867\u554f\u6599\u306a\u3057\u3067\u3001\u7bc0\u7a0e\u30ce\u30a6\u30cf\u30a6\u3084\u30d7\u30ed\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u4ed6\u306e\u8d77\u696d\u5bb6\u3088\u308a\u3082\u65e9\u304f\u7bc0\u7a0e\u5bfe\u7b56\u3092\u59cb\u3081\u3089\u308c\u308b\u306e\u304c\u5f37\u307f\u3067\u3059\u3002<\/strong><\/p>\n<p>\u4f8b\u3048\u3070\u3001<strong><span 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style=\"font-size: 11pt; color: #000000;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/10\/R1CvPU7lHGVKxmWdreth4aMwO-1725892659.jpg\" width=\"602\" class=\"fr-draggable\" \/><\/span>\u00a0<\/p>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u696d\u52d9\u3092\u4e38\u6295\u3052\u3059\u308c\u3070\u3001<span 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src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/10\/H5CVcroDL8hbFEtjpaygQ0BWN-1725892679.jpg\" width=\"602\" class=\"fr-draggable\" \/><\/span>\u00a0<\/p>\n<p>\u79c1\u305f\u3061\u306f\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8\u3060\u3051\u3067\u306a\u304f\u3001<span class=\"f-marker-y\">\u9867\u554f\u7a0e\u7406\u58eb\u3068\u3057\u3066\u4f1a\u793e\u306e\u696d\u52d9\u4ee3\u884c\u3082\u884c\u3044\u307e\u3059\u3002\u4f1a\u8a08\u696d\u52d9\u3084\u7d66\u4e0e\u652f\u6255\u306a\u3069\u3001\u8d77\u696d\u3057\u305f\u3070\u304b\u308a\u306e\u4e00\u4eba\u793e\u9577\u304c\u62b1\u3048\u308b\u8ca0\u62c5\u3092\u8efd\u6e1b<\/span>\u3057\u3001\u55b6\u696d\u6d3b\u52d5\u3084\u30e1\u30a4\u30f3\u696d\u52d9\u306b\u96c6\u4e2d\u3067\u304d\u308b\u74b0\u5883\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n<h2>7.\u307e\u3068\u3081<\/h2>\n<p><span style=\"font-size: 16px; color: 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