{"id":6712,"date":"2024-10-24T10:00:05","date_gmt":"2024-10-24T01:00:05","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=6712"},"modified":"2025-10-03T19:51:56","modified_gmt":"2025-10-03T10:51:56","slug":"accounting-agency","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/accounting-agency","title":{"rendered":"\u7d4c\u7406\u4ee3\u884c\u3068\u306f\uff1f\u696d\u52d9\u306e\u7bc4\u56f2\u3068\u3068\u3082\u306b\u5229\u7528\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u89e3\u8aac"},"content":{"rendered":"<p><strong>\u7d4c\u7406\u696d\u52d9\u306e\u8ca0\u62c5\u304c\u5927\u304d\u3059\u304e\u308b\u3002<\/strong><\/p>\n<p>\u305d\u3046\u611f\u3058\u3066\u3044\u308b\u4eba\u306f\u5c11\u306a\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"font-size: 16px; color: 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id=\"nu0qnt1l6ebx6d52ldlq\">1.\u7d4c\u7406\u4ee3\u884c\u3068\u306f\uff1f<\/h2>\n<p><u>\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7d4c\u7406\u90e8\u9580\u306e\u696d\u52d9\u3092\u3001\u5c02\u9580\u306e\u696d\u8005\u306b\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\uff08\u5916\u90e8\u59d4\u8a17\uff09\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u304c<span style=\"color: #b8312f;\"><strong>\u7d4c\u7406\u4ee3\u884c\u3067\u3059<\/strong><\/span>\u3002<\/u><\/p>\n<p>\u4f01\u696d\u3067\u884c\u3063\u3066\u3044\u308b\u7d4c\u7406\u696d\u52d9\u306e\u5927\u90e8\u5206\u3001\u3082\u3057\u304f\u306f\u4e00\u90e8\u3092\u7d4c\u7406\u4ee3\u884c\u306e\u5c02\u9580\u696d\u8005\u306b\u59d4\u8a17\u3057\u307e\u3059\u3002<br \/>\u5fc5\u305a\u3057\u3082\u7d99\u7d9a\u3057\u3066\u59d4\u8a17\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\u4eba\u6750\u3092\u63a1\u7528\u3059\u308b\u307e\u3067\u306e\u671f\u9593\u3084\u4e8b\u696d\u304c\u8ecc\u9053\u306b\u4e57\u308b\u307e\u3067\u306e\u671f\u9593\u9650\u5b9a\u3067\u306e\u5229\u7528\u3001\u7279\u5b9a\u306e\u696d\u52d9\u3060\u3051\u306e\u59d4\u8a17\u5229\u7528\u306a\u3069\u3001\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u67d4\u8edf\u306b\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u7d4c\u7406\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u65b9\u6cd5\u3068\u3057\u3066\u3001\u7d4c\u7406\u4ee3\u884c\u306e\u307b\u304b\u3001\u8a18\u5e33\u696d\u52d9\u3060\u3051\u3092\u884c\u3046\u8a18\u5e33\u4ee3\u884c\u3001\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u9ad8\u3044\u77e5\u8b58\u3084\u7bc0\u7a0e\u306a\u3069\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u671f\u5f85\u3067\u304d\u308b\u7a0e\u7406\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u306e\u529b\u3092\u501f\u308a\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"jbnmr2njjuhqjju15kmsdl\">2.\u7d4c\u7406\u4ee3\u884c\u306e\u696d\u52d9\u7bc4\u56f2<\/h2>\n<p><span style=\"font-size: 16px; color: #333333;\">\u7d4c\u7406\u4ee3\u884c\u306e\u30b5\u30fc\u30d3\u30b9\u306b\u542b\u307e\u308c\u308b\u5185\u5bb9\u306f\u3001\u7d4c\u7406\u696d\u8005\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u6982\u306d\u4ee5\u4e0b\u306e\u696d\u52d9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/10\/WIJ2xqULpAmyRf4wkBSalG1vP-1721527981.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"nmb4bmisx9pu321aqa50w\">2-1.\u7d4c\u7406\u4ee3\u884c\u306b\u542b\u307e\u308c\u308b\u696d\u52d9<\/h3>\n<p>\u5404\u30b5\u30fc\u30d3\u30b9\u306e\u8a73\u7d30\u3092\u7d39\u4ecb\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"uwwiw893zsaykodz6ev7gk\">2-1-1.\u8a18\u5e33\u4ee3\u884c<\/h4>\n<p><u>\u8a18\u5e33\u4ee3\u884c\u306f\u3001<\/u><span style=\"font-size: 16px; color: #000000;\"><u>\u5e33\u7c3f\u4ed8\u3051\u306e\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002<\/u><\/span><\/p>\n<p class=\"\">\u5177\u4f53\u7684\u306b\u306f\u3001\u9818\u53ce\u66f8\u3084\u8acb\u6c42\u66f8\u3001\u901a\u5e33\u306e\u30b3\u30d4\u30fc\u306a\u3069\u306e\u4f1a\u8a08\u8cc7\u6599\u3092\u6e21\u3059\u3053\u3068\u3067\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u5165\u529b\u30fb\u4ed5\u5206\u3051\u3092\u3057\u3001<span style=\"font-size: 16px; color: #000000;\">\u73fe\u91d1\u51fa\u7d0d\u5e33\u3001\u9810\u91d1\u51fa\u7d0d\u5e33\u3001\u58f2\u639b\u6b8b\u9ad8\u4e00\u89a7\u8868\u3001\u8cb7\u639b\u6b8b\u9ad8\u4e00\u89a7\u8868\u3001\u8a66\u7b97\u8868\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u306a\u3069\u306e\u5e33\u7c3f\u3092\u4f5c\u6210\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/span><br \/>\u307e\u305f\u3001\u6e21\u3057\u305f<span style=\"font-size: 16px; color: #333333;\">\u9818\u53ce\u66f8\u3084\u8acb\u6c42\u66f8\u3092\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u3057\u3066\u7ba1\u7406\u3059\u308b\u3053\u3068\u3082\u3001\u696d\u52d9\u5185\u5bb9\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/span><\/p>\n<p>\u7279\u306b\u3001\u9752\u8272\u7533\u544a\u304c\u5fc5\u8981\u306a\u6cd5\u4eba\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u8907\u5f0f\u7c3f\u8a18\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u304c\u5fc5\u8981\u3067\u3059\u3002\u8a18\u5e33\u696d\u52d9\u306f\u6c7a\u7b97\u66f8\u306e\u30d9\u30fc\u30b9\u306b\u3082\u306a\u308a\u3001\u7d0d\u7a0e\u984d\u306b\u3082\u5f71\u97ff\u3092\u53ca\u307c\u3059\u91cd\u8981\u306a\u696d\u52d9\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"723dmz6g19sdai6d3tvb9p\">2-1-2.\u7d66\u4e0e\u8a08\u7b97\u4ee3\u884c<\/h4>\n<p><u>\u6bce\u6708\u306e\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3092\u8a08\u7b97\u3059\u308b\u696d\u52d9\u3092\u4ee3\u884c\u3057\u307e\u3059\u3002<\/u><\/p>\n<p><span style=\"font-size: 12pt;\">\u7d66\u4e0e\u306e\u8a08\u7b97\u306b\u306f\u3001\u5f93\u696d\u54e1\u306e\u6b8b\u696d\u30fb\u6b20\u52e4\u30fb\u65e9\u9000\u306a\u3069\u52e4\u52d9\u72b6\u6cc1\u306e\u7ba1\u7406\u304b\u3089\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u3001\u793e\u4f1a\u4fdd\u967a\u3001\u96c7\u7528\u4fdd\u967a\u3001\u52b4\u50cd\u4fdd\u967a\u306a\u3069\u3078\u306e\u5bfe\u5fdc\u307e\u3067\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><br \/>\u5951\u7d04\u306b\u3088\u3063\u3066\u306f\u3001\u7d66\u4e0e\u306e\u632f\u8fbc\u4f5c\u696d\u307e\u3067\u5bfe\u5fdc\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h4 id=\"oi4w70xeqigu42vmleiyu\">2-1-3.\u58f2\u639b\u91d1\u30fb\u8cb7\u639b\u91d1\u7ba1\u7406<\/h4>\n<p><u>\u58f2\u639b\u91d1\u306e\u8acb\u6c42\u3084\u5165\u91d1\u3001\u8cb7\u639b\u91d1\u306e\u652f\u6255\u3044\u306a\u3069\u306b\u3082\u308c\u304c\u306a\u3044\u304b\u7ba1\u7406\u30fb\u78ba\u8a8d\u3059\u308b\u306e\u304c\u3001\u58f2\u639b\u91d1\u30fb\u8cb7\u639b\u91d1\u7ba1\u7406\u3067\u3059\u3002<\/u><\/p>\n<p><span style=\"font-size: 12pt;\">\u58f2\u639b\u91d1\u306e\u56de\u53ce\u304c\u6ede\u308b\u3068\u3001\u4f1a\u793e\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002\u6d88\u6ec5\u6642\u52b9\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3067\u56de\u53ce\u3067\u304d\u306a\u3044\u307e\u307e\u306b\u653e\u7f6e\u3057\u3066\u6642\u52b9\u304c\u6210\u7acb\u3057\u3066\u3057\u307e\u3044\u3001\u50b5\u6a29\u304c\u6d88\u6ec5\u3057\u8cb8\u5012\u308c\uff08\u50b5\u6a29\u304c\u56de\u53ce\u4e0d\u80fd\u3068\u306a\u308b\u3053\u3068\uff09\u306b\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u307e\u305f\u3001\u8cb7\u639b\u91d1\u306e\u652f\u6255\u3044\u9045\u5ef6\u306f\u3001\u4f1a\u793e\u306e\u4fe1\u7528\u306b\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3059\u307b\u304b\u3001\u652f\u6255\u3046\u4e88\u5b9a\u306e\u306a\u3044\u53ce\u76ca\u3068\u307f\u306a\u3055\u308c\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3092\u53d7\u3051\u304b\u306d\u307e\u305b\u3093\u3002<\/span><br \/><span style=\"font-size: 12pt;\">\u4e0b\u8acb\u6cd5\uff08\u4e0b\u8acb\u4ee3\u91d1\u652f\u6255\u9045\u5ef6\u7b49\u9632\u6b62\u6cd5\uff09\u306b\u8a72\u5f53\u3059\u308b\u76f8\u624b\u5148\u3060\u3063\u305f\u5834\u5408\u306f\u3001\u9045\u5ef6\u5229\u606f\uff08\u5e74\u738714.6\uff05\uff09\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\u58f2\u639b\u91d1\uff1a\u81ea\u793e\u304c\u63d0\u4f9b\u3057\u305f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3001\u9867\u5ba2\u304b\u3089\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u4ee3\u91d1<br \/>\u8cb7\u639b\u91d1\uff1a\u81ea\u793e\u304c\u8cb7\u3044\u5165\u308c\u305f\u5546\u54c1\u3084\u539f\u6750\u6599\u3001\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3001\u5f8c\u65e5\u652f\u6255\u3046\u7d04\u675f\u306b\u306a\u3063\u3066\u3044\u308b\u4ee3\u91d1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"v7zkdcri72hwlk1vs77d5\">2-1-4.\u8acb\u6c42\u66f8\u306e\u767a\u884c<\/h4>\n<p><u>\u8acb\u6c42\u66f8\u306e\u4f5c\u6210\u306e\u307b\u304b\u3001\u5370\u5237\u3084\u5c01\u7b52\u3078\u306e\u5c01\u5165\u3001\u90f5\u9001\u306a\u3069\u306e\u696d\u52d9\u3082\u884c\u3044\u307e\u3059\u3002<\/u><\/p>\n<h4 id=\"m7sv0rdqixq8tpegb9s68l\">2-1-5.\u8ca9\u58f2\u7ba1\u7406<\/h4>\n<p><u>\u8ca9\u58f2\u6d3b\u52d5\u306b\u95a2\u308f\u308b\u5546\u54c1\u3068\u304a\u91d1\u306e\u6d41\u308c\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068\u3092\u3001\u8ca9\u58f2\u7ba1\u7406\u3068\u3044\u3044\u307e\u3059\u3002<\/u><\/p>\n<p>\u8ca9\u58f2\u3057\u305f\u5546\u54c1\u306e\u8a73\u7d30\u3084\u6642\u671f\u3001\u91d1\u984d\u306e\u307b\u304b\u3001\u4ee3\u91d1\u306e\u56de\u53ce\u3001\u4ed5\u5165\u308c\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306e\u652f\u6255\u3044\u306a\u3069\u306b\u3064\u3044\u3066\u7ba1\u7406\u3057\u307e\u3059\u3002<br \/>\u3053\u308c\u306b\u3088\u308a\u3001\u53ce\u652f\u306e\u72b6\u6cc1\u3092\u628a\u63e1\u3067\u304d\u308b\u307b\u304b\u3001\u640d\u76ca\u3084\u5546\u54c1\u3054\u3068\u306e\u58f2\u4e0a\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p class=\"\">\u8ca9\u58f2\u7ba1\u7406\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u696d\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\n<p>\u53d7\u6ce8\u7ba1\u7406\uff1a\u898b\u7a4d\u308a\u4f5c\u6210\u3084\u3001\u6ce8\u6587\u66f8\u306a\u3069\u306b\u57fa\u3065\u304f\u53d7\u6ce8\u4f1d\u7968\u3084\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5165\u529b<br \/>\u51fa\u8377\u7ba1\u7406\uff1a\u500b\u6570\u3084\u7d0d\u671f\u306a\u3069\u3001\u767a\u6ce8\u5185\u5bb9\u3068\u5408\u3063\u3066\u3044\u308b\u304b\u306e\u78ba\u8a8d<br \/>\u8acb\u6c42\u7ba1\u7406\uff1a\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3001\u5165\u91d1\u78ba\u8a8d\u306e\u307b\u304b\u3001\u4ee3\u91d1\u306e\u7763\u4fc3\u3084\u56de\u53ce\u306a\u3069\u3092\u884c\u3046\u3002<br \/>\u4ed5\u5165\u30fb\u5728\u5eab\u7ba1\u7406\uff1a\u4ed5\u5165\u306b\u95a2\u308f\u308b\u696d\u52d9\u306e\u307b\u304b\u3001\u9069\u6b63\u306a\u5728\u5eab\u72b6\u6cc1\u3092\u7dad\u6301\u3059\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"f8vb266op9rfsusjezix5l\">2-1-6.\u7a0e\u52d9\u95a2\u9023\u306e\u696d\u52d9<\/h4>\n<p>\u7d4c\u7406\u3067\u306f\u3001\u7a0e\u52d9\u306b<span style=\"font-size: 16px; color: #4d5156;\">\u95a2\u3059\u308b\u696d\u52d9\u3082\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><br \/>\u4ee5\u4e0b\u306e\u696d\u52d9\u3092\u4ee3\u884c\u3067\u304d\u308b\u306e\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u7a0e\u7406\u58eb\u306e\u307f\u3067\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u7d4c\u7406\u4ee3\u884c\u696d\u8005\u306b\u7a0e\u52d9\u95a2\u9023\u306e\u696d\u52d9\u3092\u4f9d\u983c\u3059\u308b\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u3084\u7a0e\u7406\u58eb\u6cd5\u4eba\u3068\u63d0\u643a\u3057\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/span><\/p>\n<ul>\n<li>\u5e74\u672b\u8abf\u6574\u696d\u52d9<\/li>\n<li>\u6c7a\u7b97\u4ee3\u884c<\/li>\n<li>\u7a0e\u52d9\u7533\u544a<\/li>\n<\/ul>\n<h3 id=\"6awdvvlfpdbx8zvs4kaum\">2-2.\u7d4c\u7406\u4ee3\u884c\u306b\u542b\u307e\u308c\u306a\u3044\u696d\u52d9<\/h3>\n<p>\u7d4c\u7406\u4ee3\u884c\u306f\u3001\u7d4c\u7406\u95a2\u9023\u306e\u696d\u52d9\u3059\u3079\u3066\u3092\u8acb\u3051\u8ca0\u3048\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\u4e88\u7b97\u306e\u7b56\u5b9a\u3084\u8cc7\u7523\u904b\u7528\u3001\u8cc7\u91d1\u8abf\u9054\u306a\u3069\u3001<strong>\u8ca1\u52d9<\/strong>\u306b\u95a2\u3059\u308b\u696d\u52d9\u3084<strong>\u73fe\u91d1\u306e\u7ba1\u7406<\/strong>\u306a\u3069\u306f\u542b\u307e\u308c\u306a\u3044\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h2 id=\"1pt63y47y2z3xfb4e0a7mu\">3.\u7d4c\u7406\u4ee3\u884c\u3068\u8a18\u5e33\u4ee3\u884c\u30fb\u7a0e\u7406\u58eb\u3068\u306e\u9055\u3044\u306f\uff1f<\/h2>\n<p>\u7d4c\u7406\u4ee3\u884c\u3068\u6bd4\u8f03\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u304c\u3001\u8a18\u5e33\u4ee3\u884c\u3001\u7a0e\u7406\u58eb\u3067\u3059\u3002<\/p>\n<p>\u7d4c\u7406\u4ee3\u884c\u306e\u307b\u304b\u3001<u>\u8cbb\u7528\u3092\u6291\u3048\u3066\u65e5\u5e38\u306e\u696d\u52d9\u91cf\u3092\u8efd\u6e1b\u3057\u305f\u3044\u5834\u5408\u306f\u8a18\u5e33\u4ee3\u884c<\/u>\u3001<u>\u5c02\u9580\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3084\u7bc0\u7a0e\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306f\u7a0e\u7406\u58eb<\/u>\u306a\u3069\u3001\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u4f7f\u3044\u5206\u3051\u308b\u3053\u3068\u3082\u691c\u8a0e\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 16.2713%; background-color: #d1d5d8;\"><\/td>\n<td style=\"width: 28.1158%; text-align: center; background-color: #d1d5d8;\">\u7d4c\u7406\u4ee3\u884c<\/td>\n<td style=\"width: 29.1962%; text-align: center; background-color: #d1d5d8;\">\u8a18\u5e33\u4ee3\u884c<\/td>\n<td style=\"width: 26.4028%; text-align: center; background-color: #d1d5d8;\">\u7a0e\u52d9\u4ee3\u884c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.2713%; text-align: center; background-color: #efefef;\">\u696d\u52d9\u5185\u5bb9<\/td>\n<td style=\"width: 28.1158%;\">\u8a18\u5e33\u4ee3\u884c\u3092\u542b\u3080\u3001\u8acb\u6c42\u66f8\u767a\u884c\u3084\u652f\u6255\u3044\u7ba1\u7406\u3001\u7d66\u4e0e\u8a08\u7b97\u306a\u3069\u306e\u3055\u307e\u3056\u307e\u306a\u7d4c\u7406\u696d\u52d9\u3092\u4ee3\u884c\u3059\u308b\u3002<\/td>\n<td style=\"width: 29.1962%;\">\u7d4c\u7406\u696d\u52d9\u306e\u4e2d\u306e\u8a18\u5e33\u696d\u52d9\u306e\u307f\u3092\u884c\u3046\u3002\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u6574\u7406\u3057\u3001\u5e33\u7c3f\u306e\u4f5c\u6210\u3092\u3059\u308b<\/td>\n<td style=\"width: 26.4028%;\">\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u4ee3\u884c<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.2713%; text-align: center; background-color: #efefef;\">\u8cbb\u7528\u306e\u76ee\u5b89<\/td>\n<td style=\"width: 28.1158%; text-align: center;\">3\u4e07\u5186\uff5e7\u4e07\u5186<\/td>\n<td style=\"width: 29.1962%; text-align: center;\">1\u4e07\u5186\uff5e3\u4e07\u5186<\/td>\n<td style=\"width: 26.4028%; text-align: center;\">1\u4e07\u5186\uff5e2\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.2713%; text-align: center; background-color: #efefef;\">\u696d\u52d9\u7bc4\u56f2<\/td>\n<td style=\"width: 28.1158%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 29.1962%; text-align: center;\">\u25b3<\/td>\n<td style=\"width: 26.4028%; text-align: center;\">\u25ce<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.2713%; text-align: center; background-color: #efefef;\">\u5c02\u9580\u6027<\/td>\n<td style=\"width: 28.1158%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 29.1962%; text-align: center;\">\u25b3<\/td>\n<td style=\"width: 26.4028%; text-align: center;\">\u25ce<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.2713%; text-align: center; background-color: #efefef;\">\u7a0e\u52d9<\/td>\n<td style=\"width: 28.1158%; text-align: center;\">\u25b3\u203b<\/td>\n<td style=\"width: 29.1962%; text-align: center;\">\u2716<\/td>\n<td style=\"width: 26.4028%; text-align: center;\">\u25ce<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u7d4c\u7406\u4ee3\u884c\u3001\u8a18\u5e33\u4ee3\u884c\u306e\u7a0e\u52d9\u306b\u95a2\u3057\u3066\u306f\u3001\u63d0\u643a\u306a\u3069\u306b\u3088\u308a\u7a0e\u7406\u58eb\u304c\u5bfe\u5fdc\u3059\u308b\u5834\u5408\u306e\u307f\u53ef\u80fd\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u7d4c\u7406\u4ee3\u884c\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b2\u3064\u306e\u30d1\u30bf\u30fc\u30f3<\/p>\n<p class=\"\">\u7d4c\u7406\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3057\u3066\u3044\u308b<span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001<\/span>\u7a0e\u52d9\u3082\u5916\u90e8\u59d4\u8a17\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<br \/>\u305d\u306e\u305f\u3081\u591a\u304f\u306e\u5834\u5408\u3001\u6b21\u306e2\u3064\u306e\u5916\u90e8\u59d4\u8a17\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u8a72\u5f53\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u7d4c\u7406\u4ee3\u884c\uff08\u5c02\u9580\u696d\u8005)\uff0b\u7a0e\u52d9\u4ee3\u884c\uff08\u7a0e\u7406\u58eb\uff09\u306b\u5206\u3051\u3066\u4f9d\u983c<\/strong><\/li>\n<li><strong>\u7d4c\u7406\u4ee3\u884c\uff0b\u7a0e\u52d9\u4ee3\u884c\u306e\u3059\u3079\u3066\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c<\/strong><\/li>\n<\/ul>\n<p class=\"\"><strong>\u3053\u306e2\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u306f\u3001\u7a0e\u7406\u58eb\u306b\u4e00\u8cab\u3057\u3066\u4f9d\u983c\u3057\u305f\u65b9\u304c\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p class=\"\">\u7a0e\u52d9\u3092\u884c\u3063\u3066\u3082\u3089\u3046\u305f\u3081\u306b\u306f\u3001\u7d4c\u7406\u306e\u30c7\u30fc\u30bf\u3092\u7a0e\u7406\u58eb\u306b\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\u7a0e\u7406\u58eb\u306b\u7d4c\u7406\u696d\u52d9\u3082\u4e00\u8cab\u3057\u3066\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u5f15\u7d99\u304e\u306e\u624b\u9593\u3084\u8ca0\u62c5\u3082\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<h3 id=\"m35ptbrwhfg69nl6h0wqvb\">3-1.\u8a18\u5e33\u4ee3\u884c\u306f\u3001\u5e33\u7c3f\u306e\u4f5c\u6210\u3092\u3059\u308b<\/h3>\n<p>\u8a18\u5e33\u4ee3\u884c\u3068\u306f\u3001\u4e00\u822c\u7684\u306a\u7d4c\u7406\u696d\u52d9\u306e\u4e2d\u306e\u8a18\u5e33\u696d\u52d9\u306e\u307f\u3092\u884c\u3046\u5c02\u9580\u696d\u8005\u3067\u3059\u3002<br \/>\u9818\u53ce\u66f8\u3084\u8acb\u6c42\u66f8\u3001\u9280\u884c\u53d6\u5f15\u306e\u8a18\u9332\u306a\u3069\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u3082\u3068\u306b\u4ed5\u8a33\u5165\u529b\u3057\u3001\u5e33\u7c3f\u306e\u4f5c\u6210\u696d\u52d9\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u8a18\u5e33\u696d\u52d9\u306f\u65e5\u5e38\u7684\u306b\u5bfe\u5fdc\u304c\u5fc5\u8981\u306a\u4f5c\u696d\u3067\u3059\u3002\u8a18\u5e33\u4ee3\u884c\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u624b\u9593\u3084\u6642\u9593\u3092\u524a\u6e1b\u3067\u304d\u3001\u7d4c\u7406\u696d\u52d9\u306e\u8ca0\u62c5\u8efd\u6e1b\u304c\u671f\u5f85\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u307e\u305f\u3001\u4f9d\u983c\u4e3b\u306f\u4f5c\u6210\u3055\u308c\u305f\u5e33\u7c3f\u3092\u3082\u3068\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u305f\u3081\u3001\u975e\u5e38\u306b\u91cd\u8981\u306a\u696d\u52d9\u3067\u3059\u3002<\/span><\/p>\n<p>\u8a18\u5e33\u4ee3\u884c\u306f\u3001\u7d4c\u7406\u4ee3\u884c\u3084\u8a18\u5e33\u5c02\u9580\u696d\u8005\u306e\u307b\u304b\u3001\u6c7a\u7b97\u7533\u544a\u3084\u5e74\u672b\u8abf\u6574\u3092\u898b\u636e\u3048\u3066\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"4kb93ebw76c8wzlfsgr9ck\">3-2.\u7a0e\u7406\u58eb\u306f\u3001\u7a0e\u52d9\u307e\u3067\u5bfe\u5fdc\u53ef\u80fd<\/h3>\n<p>\u7d4c\u7406\u4ee3\u884c\u3068\u7a0e\u7406\u58eb\u306e\u5927\u304d\u306a\u9055\u3044\u306f\u3001\u7a0e\u7406\u58eb\u306f\u7d4c\u7406\u696d\u52d9\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u696d\u52d9\u3082\u5e45\u5e83\u304f\u5bfe\u5fdc\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<br \/>\u5e74\u672b\u8abf\u6574\u696d\u52d9\u3084\u6c7a\u7b97\u4ee3\u884c\u3001\u7a0e\u52d9\u7533\u544a\u307e\u3067\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p class=\"\">\u7d4c\u7406\u696d\u52d9\u304b\u3089\u7a0e\u52d9\u307e\u3067\u4e00\u8cab\u3057\u3066\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u7406\u30c7\u30fc\u30bf\u306e\u5f15\u7d99\u304e\u306e\u624b\u9593\u3084\u8ca0\u62c5\u304c\u8efd\u6e1b\u3059\u308b\u3053\u3068\u306b\u3064\u306a\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7a0e\u7406\u58eb\u306f\u7d4c\u7406\u4ee3\u884c\u3084\u8a18\u5e33\u4ee3\u884c\u3068\u6bd4\u8f03\u3059\u308b\u3068\u8cbb\u7528\u304c\u9ad8\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u304c\u3001<strong><u>\u7bc0\u7a0e\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9<\/u><\/strong>\u3092\u53d7\u3051\u3089\u308c\u305f\u308a\u3001<strong><u>\u7a0e\u52d9\u8abf\u67fb\u306b\u5f37\u3044<\/u><\/strong>\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u696d\u52d9\u3092\u4ee3\u884c\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7a0e\u7406\u58eb\u8cc7\u683c\u304c\u5fc5\u8981\u3067\u3059\u3002\u7a0e\u7406\u58eb\u8cc7\u683c\u3092\u6301\u305f\u306a\u3044\u4eba\u304c\u7a0e\u7406\u58eb\u306e\u72ec\u5360\u696d\u52d9\u3092\u884c\u3046\u3068\u3001<strong><span class=\"f-marker-p\">\u7a0e\u7406\u58eb\u6cd5\u9055\u53cd<\/span><\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u7a0e\u7406\u58eb\u306e\u72ec\u5360\u696d\u52d9\u3068\u306f\uff1f<\/p>\n<p>\u7a0e\u7406\u58eb\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3001\u7a0e\u7406\u58eb\u8cc7\u683c\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u306e\u307f\u304c\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u696d\u52d9\u3067\u3059\u3002<br \/>\u4ee5\u4e0b\u306e3\u3064\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><span style=\"font-size: 16px; color: #333333;\">\u7a0e\u52d9\u306e\u4ee3\u7406<\/span><\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u7a0e\u52d9\u66f8\u985e\u306e\u4f5c\u6210<\/span><\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u7a0e\u52d9\u76f8\u8ac7<\/span><\/li>\n<\/ul>\n<p>\u7a0e\u7406\u58eb\u6cd5 \u7b2c2\u6761\u7b2c1\u9805\u3088\u308a<\/p>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/zeirishi\/zeirishiseido\/qa\/06.htm\" target=\"_blank\" rel=\"noopener\">\u7a0e\u7406\u58eb\u6cd5\u9055\u53cd\u884c\u70ba\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u7d4c\u7406\u3092\u59d4\u8a17\u3059\u308b\u969b\u3001\u7a0e\u52d9\u306a\u3069\u306e\u5c02\u9580\u77e5\u8b58\u3084\u7bc0\u7a0e\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3082\u6c42\u3081\u305f\u3044\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u9069\u5207\u3060\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3067\u304d\u308b\u696d\u52d9\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/%e7%b5%8c%e5%96%b6%e8%80%85%e3%81%ae%e6%96%b9%e3%81%b8%ef%bd%9c%e6%b3%95%e4%ba%ba%e3%81%ae%e4%bc%9a%e8%a8%88%e3%83%bb%e7%a8%8e%e5%8b%99%e3%81%af%e7%a8%8e%e7%90%86%e5%a3%ab%e3%81%ab%e4%b8%b8%e6%8a%95\" target=\"_blank\" rel=\"noopener\"><strong>\u7d4c\u55b6\u8005\u306e\u65b9\u3078\uff5c\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306f\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3067\u304d\u308b\uff1f<\/strong><\/a><\/p>\n<h2 id=\"f3j26lknekhi7s8iemqt4\">4.\u7d4c\u7406\u4ee3\u884c\u5c0e\u5165\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u7d4c\u7406\u4ee3\u884c\u306e\u5c02\u9580\u696d\u8005\u306b\u59d4\u8a17\u3059\u308b\u3068\u30014\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u672c\u696d\u306b\u96c6\u4e2d\u3067\u304d\u308b<\/li>\n<li>\u7d4c\u7406\u696d\u52d9\u306e\u30b3\u30b9\u30c8\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/li>\n<li>\u793e\u5185\u306e\u30df\u30b9\u3084\u4e0d\u6b63\u3092\u9632\u6b62<\/li>\n<li>\u6cd5\u6539\u6b63\u306b\u3082\u8fc5\u901f\u306b\u5bfe\u5fdc<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"er63q46he549a174rxq8fl\">4-1.\u672c\u696d\u306b\u96c6\u4e2d\u3067\u304d\u308b<\/h3>\n<p><u>\u305d\u308c\u307e\u3067\u7d4c\u7406\u696d\u52d9\u306b\u8cbb\u3084\u3057\u3066\u3044\u305f\u6642\u9593\u3084\u52b4\u529b\u3092\u3001\u4f1a\u793e\u306e\u672c\u696d\u3067\u3042\u308b\u696d\u52d9\u306b\u96c6\u4e2d\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p><span style=\"font-size: 12pt;\">\u5275\u696d\u9593\u3082\u306a\u3044\u4f1a\u793e\u3084\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3001\u7d4c\u7406\u5c02\u9580\u306e\u62c5\u5f53\u8005\u304c\u304a\u3089\u305a\u3001\u7d4c\u55b6\u8005\u3084\u4ed6\u306e\u5f93\u696d\u54e1\u304c\u7d4c\u7406\u3092\u517c\u4efb\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><br \/><span style=\"font-size: 12pt;\">\u7d4c\u7406\u696d\u52d9\u3092\u4ee3\u884c\u696d\u8005\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u672c\u6765\u306e\u696d\u52d9\u306b\u6ce8\u529b\u3057\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u4f01\u696d\u904b\u55b6\u3092\u76ee\u6307\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"lwmswo70ras74s9j56m70i\">4-2.\u7d4c\u7406\u696d\u52d9\u306e\u30b3\u30b9\u30c8\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/h3>\n<p><u>\u7d4c\u7406\u4ee3\u884c\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u7406\u696d\u52d9\u306b\u304b\u304b\u308b\u30b3\u30b9\u30c8\u3092\u6291\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<p><span style=\"font-size: 12pt;\">\u6b63\u793e\u54e1\u3092\u96c7\u7528\u3059\u308b\u3068\u3001\u7d66\u4e0e\u306e\u307b\u304b\u306b\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u798f\u5229\u539a\u751f\u8cbb\u306a\u3069\u306e\u8cbb\u7528\u8ca0\u62c5\u3082\u767a\u751f\u3057\u307e\u3059\u3002<\/span><br \/><span style=\"font-size: 12pt;\">\u3055\u3089\u306b\u3001\u4f1a\u8a08\u3084\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u77e5\u8b58\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u6750\u3067\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u63a1\u7528\u306e\u30cf\u30fc\u30c9\u30eb\u3082\u9ad8\u304f\u306a\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u7d4c\u7406\u4ee3\u884c\u3067\u3042\u308c\u3070\u3001\u5fc5\u8981\u306a\u696d\u52d9\u306e\u307f\u3092\u5c02\u9580\u77e5\u8b58\u3092\u5099\u3048\u305f\u7d4c\u7406\u4ee3\u884c\u696d\u8005\u306b\u4f9d\u983c\u3067\u304d\u308b\u305f\u3081\u3001\u8cbb\u7528\u306e\u524a\u6e1b\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><br \/><span style=\"font-size: 12pt;\">\u305f\u3060\u3057\u3001\u5f93\u696d\u54e1\u306e\u96c7\u7528\u5f62\u614b\u3084\u7d4c\u7406\u4ee3\u884c\u3067\u5229\u7528\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u3063\u3066\u8cbb\u7528\u306f\u7570\u306a\u308b\u305f\u3081\u3001\u5fc5\u305a\u3057\u3082\u5b89\u304f\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/span><br \/><a href=\"#01y8rnnx88616sqmw9ygz6v\" target=\"_self\" rel=\"noopener\">\u7b2c5\u7ae0\uff12\u300c\u8cbb\u7528\u304c\u304b\u304b\u308b\u300d<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u308b\u901a\u308a\u3001\u5c0e\u5165\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u306f\u3001\u3080\u3057\u308d\u30b3\u30b9\u30c8\u304c\u5897\u3048\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 12pt;\">\u7d4c\u7406\u4ee3\u884c\u306e\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"#33chaywg2g9k6bnctoga3k\" target=\"_self\" rel=\"noopener\">\u7b2c\uff16\u7ae0\u300c\u7d4c\u7406\u4ee3\u884c\u306b\u304b\u304b\u308b\u8cbb\u7528\u300d<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"d41oe7l467q6pwz9kkjfhn\">4-3.\u793e\u5185\u306e\u30df\u30b9\u3084\u4e0d\u6b63\u306e\u9632\u6b62<\/h3>\n<p><u>\u7d4c\u7406\u4ee3\u884c\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u7d4c\u7406\u306e\u4e0d\u6b63\u3084\u30df\u30b9\u306e\u9632\u6b62\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/u><\/p>\n<p class=\"\">\u7279\u306b\u7d4c\u7406\u696d\u52d9\u3092\uff11\u4eba\u3067\u62c5\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u77e5\u8b58\u4e0d\u8db3\u306b\u3088\u308b\u30df\u30b9\u3084\u9593\u9055\u3044\u306e\u307b\u304b\u3001\u6539\u3056\u3093\u3084\u6a2a\u9818\u306a\u3069\u306e\u4e0d\u6b63\u304c\u767a\u751f\u3057\u3084\u3059\u304f\u306a\u308b\u3068\u3044\u3046\u61f8\u5ff5\u3082\u3042\u308a\u307e\u3059\u3002\u4e07\u304c\u4e00\u30df\u30b9\u304c\u3042\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u767a\u899a\u3059\u308b\u307e\u3067\u306b\u6642\u9593\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u7d4c\u7406\u4ee3\u884c\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u7d4c\u7406\u696d\u52d9\u304c\u53ef\u8996\u5316\u3055\u308c\u3001\u30df\u30b9\u3084\u4e0d\u6b63\u304c\u3042\u3063\u305f\u5834\u5408\u3067\u3082\u767a\u898b\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\u307e\u305f\u3001\u62c5\u5f53\u8005\u3057\u304b\u7d4c\u7406\u696d\u52d9\u304c\u5206\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u5c5e\u4eba\u5316\u3092\u9632\u3050\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"8jkmul17rxilt1otxx8lcc\">4-4.\u6cd5\u6539\u6b63\u306b\u3082\u8fc5\u901f\u306b\u5bfe\u5fdc<\/h3>\n<p><u>\u7d4c\u7406\u4ee3\u884c\u696d\u8005\u306f\u3001\u7d4c\u7406\u306b\u95a2\u3059\u308b\u6cd5\u6539\u6b63\u306b\u3082\u8fc5\u901f\u306b\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u7279\u306b\u3001\u6cd5\u6539\u6b63\u306b\u3088\u308a\u30eb\u30fc\u30eb\u5909\u66f4\u306a\u3069\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u3001\u7d4c\u7406\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u7d4c\u7406\u4ee3\u884c\u696d\u8005\u306f\u983c\u308a\u306b\u306a\u308b\u5b58\u5728\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"7t1qj1jmklvzv9j565jmfb\">5.\u7d4c\u7406\u4ee3\u884c\u5c0e\u5165\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u7d4c\u7406\u4ee3\u884c\u306e\u5c0e\u5165\u306f\u3001\u30e1\u30ea\u30c3\u30c8\u3070\u304b\u308a\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<br \/>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u7d4c\u7406\u306e\u5185\u88fd\u5316\u304c\u96e3\u3057\u304f\u306a\u308b<\/li>\n<li>\u8cbb\u7528\u304c\u304b\u304b\u308b<\/li>\n<li>\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30ea\u30b9\u30af\u304c\u3042\u308b<\/li>\n<li>\u9078\u629e\u3059\u308b\u7d4c\u7406\u4ee3\u884c\u696d\u8005\u306b\u3088\u308a\u30ec\u30d9\u30eb\u306b\u5dee\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"dlmpu7aqzqgydlt4llsz2m\">5-1.\u7d4c\u7406\u306e\u5185\u88fd\u5316\u304c\u96e3\u3057\u304f\u306a\u308b<\/h3>\n<p><u>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u80b2\u6210\u304c\u3067\u304d\u306a\u3044\u3002<\/u><\/p>\n<p><span style=\"font-size: 12pt;\">\u7d4c\u7406\u4ee3\u884c\u306f\u975e\u5e38\u306b\u4fbf\u5229\u3067\u3059\u304c\u3001\u7d4c\u7406\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\u3059\u308b\u3053\u3068\u3067\u3001\u793e\u5185\u306e\u4eba\u9593\u304c\u7d4c\u7406\u696d\u52d9\u306b\u643a\u308f\u308b\u6a5f\u4f1a\u304c\u6fc0\u6e1b\u3057\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u793e\u5185\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u80b2\u305f\u306a\u3044\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u3044\u305a\u308c\u306f\u5185\u88fd\u5316\uff08\u5916\u90e8\u306b\u59d4\u8a17\u3057\u3066\u3044\u305f\u696d\u52d9\u3092\u793e\u5185\u3067\u884c\u3046\uff09\u3059\u308b\u3053\u3068\u3092\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u59d4\u8a17\u3059\u308b\u696d\u52d9\u306e\u7bc4\u56f2\u3092\u691c\u8a0e\u3059\u308b\u306a\u3069\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3 id=\"01y8rnnx88616sqmw9ygz6v\">5-2.\u8cbb\u7528\u304c\u304b\u304b\u308b<\/h3>\n<p><u>\u7d4c\u7406\u4ee3\u884c\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4eba\u3092\u96c7\u3046\u3088\u308a\u3082\u5272\u9ad8\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308b\u3002<\/u><\/p>\n<p><span style=\"font-size: 12pt;\"><a href=\"#lwmswo70ras74s9j56m70i\" target=\"_self\" rel=\"noopener\">\u7b2c4\u7ae02\u306e\u300c\u7d4c\u7406\u696d\u52d9\u306e\u30b3\u30b9\u30c8\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300d<\/a>\u3068\u76f8\u53cd\u3059\u308b\u5185\u5bb9\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u7d4c\u7406\u4ee3\u884c\u306f<span style=\"color: #333333;\">\u696d\u52d9\u91cf\u3084\u5185\u5bb9\u3001\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u8ffd\u52a0\u306a\u3069\u3001<\/span>\u5229\u7528\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u3063\u3066\u306f\u5f93\u696d\u54e1\u3092\u96c7\u3046\u3088\u308a\u3082\u9ad8\u984d\u306a\u8cbb\u7528\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u7d4c\u7406\u4ee3\u884c\u306e\u8cbb\u7528\u306e\u76ee\u5b89\u306f\u3001<a href=\"#33chaywg2g9k6bnctoga3k\" target=\"_self\" rel=\"noopener\">6\u7ae0\u300c\u7d4c\u7406\u4ee3\u884c\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u76ee\u5b89\u300d<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u7d4c\u7406\u4ee3\u884c\u3092\u5c0e\u5165\u3059\u308b\u5834\u5408\u306f\u3001\u898b\u7a4d\u308a\u3092\u53d6\u308a\u3001\u30b3\u30b9\u30c8\u3084\u696d\u52d9\u52b9\u7387\u3092\u8e0f\u307e\u3048\u3066\u614e\u91cd\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span><\/p>\n<h3 id=\"h8agr6cjfuvjsoyk6nnif\">5-3.\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30ea\u30b9\u30af\u304c\u3042\u308b<\/h3>\n<p><u>\u7d4c\u7406\u4ee3\u884c\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u60c5\u5831\u6f0f\u6d29\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b\u3002<\/u><\/p>\n<p>\u7d4c\u7406\u4ee3\u884c\u306b\u59d4\u8a17\u3059\u308b\u969b\u306f\u3001\u81ea\u793e\u306e\u58f2\u4e0a\u3084\u53d6\u5f15\u5148\u306e\u60c5\u5831\u3001\u9867\u5ba2\u30fb\u793e\u54e1\u306e\u500b\u4eba\u60c5\u5831\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u6a5f\u5bc6\u60c5\u5831\u3092\u6e21\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u7d4c\u7406\u4ee3\u884c\u696d\u8005\u3092\u9078\u3076\u6642\u306f\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306b\u5bfe\u3059\u308b\u610f\u8b58\u306e\u5f37\u3055\u3084\u4fe1\u983c\u3067\u304d\u308b\u696d\u8005\u3067\u3042\u308b\u304b\u306a\u3069\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"e1n83zbka0esufh5wg64vb\">5-4.\u9078\u629e\u3059\u308b\u7d4c\u7406\u4ee3\u884c\u696d\u8005\u306b\u3088\u308a\u30ec\u30d9\u30eb\u306b\u5dee\u304c\u3042\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\"><u>\u7d4c\u7406\u4ee3\u884c\u696d\u8005\u306b\u3088\u308a\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u30ec\u30d9\u30eb\u3084\u7bc4\u56f2\u3001\u5c02\u9580\u77e5\u8b58\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u610f\u8b58\u306b\u5dee\u304c\u3042\u308b\u3002<\/u><\/span><\/p>\n<p>\u5916\u90e8\u59d4\u8a17\u3059\u308b\u7d4c\u7406\u4ee3\u884c\u696d\u8005\u3092\u9078\u3076\u969b\u3001\u3069\u3046\u3057\u3066\u3082\u8cbb\u7528\u306b\u76ee\u304c\u884c\u304d\u304c\u3061\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u540c\u3058\u3088\u3046\u306b\u5c02\u9580\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u7d4c\u7406\u4ee3\u884c\u696d\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u30ec\u30d9\u30eb\u3084\u7bc4\u56f2\u3001\u5c02\u9580\u77e5\u8b58\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u610f\u8b58\u306a\u3069\u306b\u306f\u5dee\u304c\u3042\u308b\u306e\u304c\u73fe\u5b9f\u3067\u3059\u3002<\/p>\n<p>\u7d4c\u7406\u696d\u52d9\u306e\u5916\u90e8\u59d4\u8a17\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u306f\u3001\u7a0e\u52d9\u3084\u7bc0\u7a0e\u306b\u5bfe\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u306a\u3069\u3001\u3088\u308a\u5c02\u9580\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u5f97\u3089\u308c\u308b\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3082\u8003\u3048\u3066\u307f\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"33chaywg2g9k6bnctoga3k\">6.\u7d4c\u7406\u4ee3\u884c\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u76ee\u5b89<\/h2>\n<p>\u7d4c\u7406\u4ee3\u884c\u306e\u8cbb\u7528\u306f\u3001\u5229\u7528\u3059\u308b\u7d4c\u7406\u4ee3\u884c\u696d\u8005\u3084\u4f01\u696d\u306e\u898f\u6a21\u306a\u3069\u306b\u3088\u308a\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\u6599\u91d1\u306e\u4e00\u90e8\u3092\u76ee\u5b89\u3068\u3057\u3066\u7d39\u4ecb\u3057\u307e\u3057\u3087\u3046\u3002\u3000<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 29.7848%; background-color: #efefef; text-align: center;\">\u9805\u76ee<\/td>\n<td style=\"width: 70.085%; background-color: #efefef;\">\u8cbb\u7528\u76ee\u5b89<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.7848%; text-align: center;\">\u8a18\u5e33\u4ee3\u884c<\/td>\n<td style=\"width: 70.085%;\">\uff11\u4ed5\u8a33\u3042\u305f\u308a50\u5186\uff5e100\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.7848%; text-align: center;\">\u7d66\u4e0e\u8a08\u7b97\u4ee3\u884c<\/td>\n<td style=\"width: 70.085%;\">\u5f93\u696d\u54e11\u4eba\u3042\u305f\u308a\u7d042,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.7848%; text-align: center;\">\u632f\u8fbc\u4ee3\u884c<\/td>\n<td style=\"width: 70.085%;\">1\u4ef6\u3000\u7d04500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.7848%; text-align: center;\">\u6c7a\u7b97\u4ee3\u884c\u203b<\/td>\n<td style=\"width: 70.085%;\">10\uff5e30\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u6c7a\u7b97\u4ee3\u884c\u306f\u3001\u7a0e\u7406\u58eb\u306e\u72ec\u5360\u696d\u52d9\u3067\u3059\u3002<br \/>\u7a0e\u7406\u58eb\u3001\u3082\u3057\u304f\u306f\u7a0e\u7406\u58eb\u3068\u63d0\u643a\u3057\u3066\u3044\u308b\u7d4c\u7406\u4ee3\u884c\u696d\u8005\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u306f\u3001\u6708\u984d\uff08\u3082\u3057\u304f\u306f1\u5e74\uff09\u3067\u652f\u6255\u3046\u984d\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u5834\u5408\u3068\u3001\u5b9f\u969b\u306e\u4f5c\u696d\u91cf\u306b\u5fdc\u3058\u305f\u8cbb\u7528\u3092\u652f\u6255\u3046\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"q8nictwwjhtlvvgca23b\">7.\u7d4c\u7406\u4ee3\u884c\u3092\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u3042\u306a\u305f\u306b\u304a\u4f1d\u3057\u305f\u3044\u3053\u3068<\/h2>\n<p><u>\u7d4c\u7406\u696d\u52d9\u306e\u5916\u90e8\u59d4\u8a17\u3092\u8003\u3048\u308b\u969b\u306f\u3001\u65e5\u5e38\u7684\u306a\u696d\u52d9\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u3092\u542b\u3081\u305f\u30c8\u30fc\u30bf\u30eb\u3067\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059<\/u>\u3002<\/p>\n<p class=\"\">\u65e5\u3005\u306e\u7d4c\u7406\u696d\u52d9\u306e\u7a4d\u307f\u91cd\u306d\u306b\u3088\u308a\u3001\u6c7a\u7b97\u304c\u884c\u308f\u308c\u3001\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\u7a0e\u52d9\u306e\u9762\u304b\u3089\u898b\u3066\u3001\u6574\u5408\u6027\u304c\u3042\u308b\u7d4c\u7406\u51e6\u7406\u3092\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u3068\u3066\u3082\u5927\u5207\u306a\u306e\u3067\u3059\u3002\u77db\u76fe\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u4fee\u6b63\u3084\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4e8c\u5ea6\u624b\u9593\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p class=\"\">\u305d\u308c\u3092\u9632\u3050\u305f\u3081\u306e\u65b9\u6cd5\u3068\u3057\u3066\u3001\u793e\u5185\u306b\u7d4c\u7406\u62c5\u5f53\u8005\u3092\u7f6e\u304d\u3001\u305d\u306e\u696d\u52d9\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u3057\u3066\u3001\u8a18\u5e33\u306a\u3069\u306e\u624b\u9593\u3084\u6642\u9593\u304c\u304b\u304b\u308b\u696d\u52d9\u3068\u7a0e\u52d9\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u306a\u3069\u306e\u65b9\u6cd5\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u300c\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u9ad8\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u3068\u601d\u308f\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u7d4c\u7406\u696d\u52d9\u306e\u8efd\u6e1b\u306b\u52a0\u3048\u3066\u7bc0\u7a0e\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3082\u53d7\u3051\u3089\u308c\u308b\u305f\u3081\u3001\u7d50\u679c\u7684\u306b\u8cbb\u7528\u3092\u6291\u3048\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h2 id=\"x6foqeuxd18qxxqsm3ntw\">8.\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u3092\u898b\u636e\u3048\u3066\u7d4c\u7406\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\uff01<\/h2>\n<p>\u65e5\u5e38\u7684\u306b\u884c\u3046\u8a18\u5e33\u696d\u52d9\u3072\u3068\u3064\u3068\u3063\u3066\u3082\u3001\u3069\u3053\u306b\u4f9d\u983c\u3057\u3066\u3082\u540c\u3058\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7d4c\u7406\u4ee3\u884c\u3084\u8a18\u5e33\u4ee3\u884c\u3092\u62c5\u3046\u696d\u8005\u306f\u305f\u304f\u3055\u3093\u3042\u308a\u3001\u6c17\u8efd\u306b\u4f9d\u983c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<br \/>\u3057\u304b\u3057\u3001\u5b9f\u969b\u306b\u306f\u77e5\u8b58\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u30ec\u30d9\u30eb\u306b\u5dee\u304c\u3042\u308a\u3001\u305d\u306e\u4ed5\u8a33\u304c\u9069\u6cd5\u3067\u3042\u308b\u304b\u5426\u304b\u306f\u3001\u5b9f\u306f\u591a\u304f\u306e\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u6765\u308b\u307e\u3067\u5206\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306b\u7d4c\u7406\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u305f\u3044\u7406\u7531\u306f\u3001<span style=\"color: #b8312f;\">\u7a0e\u52d9\u8abf\u67fb<\/span>\u306b\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\/GkvJEDbjBh3iOIV1SQzmxN5eo-1721541230.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/10\/j52mlr1yBaF0XAH3bzVDoTQkM-1721541246.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u308f\u305f\u3057\u305f\u3061\u306f\u5e38\u306b\u3001\u300c\u7a0e\u52d9\u8abf\u67fb\u3067\u5408\u7406\u7684\u306b\u53cd\u8ad6\u3067\u304d\u308b\u304b\uff1f\u300d\u3092\u5ff5\u982d\u306b\u65e5\u5e38\u306e\u4f1a\u8a08\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u5b9f\u969b\u306b\u7a0e\u52d9\u8abf\u67fb\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u84c4\u7a4d\u3068\u5408\u7406\u6027\u3092\u3082\u3068\u306b\u8abf\u67fb\u306b\u6765\u305f\u7a0e\u52d9\u7f72\u54e1\u3068\u5bfe\u5cd9\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/10\/SeUMmz4yO9JZBHLa8WhnwG3cD-1721541329.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e2\u3064\u306e\u8981\u4ef6\u304c\u3001\u7a0e\u7406\u58eb\u306b\u7d4c\u7406\u3092\u59d4\u8a17\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u305f\u3044\u7406\u7531\u3067\u3059\u3002<\/p>\n<p>\u8fbb\u30fb\u672c\u90f7\u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc\u306b\u306f\u5143\u56fd\u7a0e\u041e\uff22\u3082\u5728\u7c4d\u3001\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u305f\u300c\u7a0e\u52d9\u8abf\u67fb\u306b\u8010\u3048\u3046\u308b\u65e5\u5e38\u4f1a\u8a08\u300d\u3092\u6307\u63ee\u3057\u3001\u3044\u3056\u3068\u3044\u3046\u6642\u306b\u306f\u8abf\u67fb\u306e\u8868\u5074\u3082\u88cf\u5074\u3082\u77e5\u308a\u5c3d\u304f\u3057\u305f\u983c\u308c\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u3001\u5fa1\u793e\u306e\u7a0e\u52d9\u8abf\u67fb\u5bfe\u5fdc\u3092\u30ea\u30fc\u30c9\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/10\/hi798XHm2nEruSKbvCFl0qjZg-1721541492.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u9867\u554f\u5148\u6570\u3092\u516c\u958b\u3057\u3066\u3044\u306a\u3044\u4f1a\u8a08\u4e8b\u52d9\u6240\u3082\u591a\u3044\u306e\u3067\u78ba\u8a3c\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u304a\u305d\u3089\u304f\u56fd\u5185\u3067\u4e00\u756a\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 12pt;\">\u9867\u554f\u5148\u304c\u591a\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u5f53\u7136\u3067\u3059\u304c\u696d\u754c\u696d\u7a2e\u3082\u591a\u7a2e\u591a\u69d8\u3067\u3059\u3002\u307e\u305f\u4f1a\u793e\u306e\u898f\u6a21\u3082\u3001\u304a\u4e00\u4eba\u3067\u55b6\u696d\u3055\u308c\u3066\u3044\u308b\u98f2\u98df\u5e97\u304b\u3089\u6570\u4eba\u7a0b\u5ea6\u306e\u4e2d\u5c0f\u96f6\u7d30\u4f01\u696d\u3001\u4e2d\u5805\u4f01\u696d\u3001\u4e0a\u5834\u4f01\u696d\u307e\u3067\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u3002\u307e\u3055\u306b\u4eca\u3001\u4f1a\u793e\u8a2d\u7acb\u3092\u304a\u8003\u3048\u306e\u304a\u5ba2\u69d8\u306e\u3042\u3089\u3086\u308b\u696d\u7a2e\u3001\u3042\u3089\u3086\u308b\u5c06\u6765\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u542b\u3093\u3067\u3044\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u8fbb\u30fb\u672c\u90f7\u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b\u3067\u306f\u300c\u25cb\u25cb\u306e\u696d\u754c\u3067\u306e\u7d4c\u9a13\u306f\u3042\u308a\u307e\u3059\u304b\uff1f\u300d\u3084\u300c\u4e00\u4eba\u3067\u7acb\u3061\u4e0a\u3052\u308b\u4e88\u5b9a\u3067\u3059\u304c\u5927\u4e08\u592b\u3067\u3059\u304b\uff1f\u300d\u306a\u3069\u3001\u696d\u754c\u696d\u7a2e\u3084\u898f\u6a21\u306b\u3064\u3044\u3066\u7d4c\u9a13\u30fb\u5b9f\u7e3e\u304c\u3042\u308b\u304b\uff1f\u3068\u3044\u3046\u8cea\u554f\u3082\u6570\u591a\u304f\u3044\u305f\u3060\u304d\u307e\u3059\u304c\u3001\u307b\u3068\u3093\u3069\u306e\u5834\u5408\u3001\u305d\u308c\u3089\u306e\u3054\u5fc3\u914d\u306b\u306f\u53ca\u3073\u307e\u305b\u3093\u3002\u304a\u5ba2\u69d8\u304c\u62b1\u3048\u308b\u73fe\u5728\u306e\u304a\u60a9\u307f\u306e\u89e3\u6c7a\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u9867\u554f\u5148\u6570\u304c\u591a\u3044\u3068\u3044\u3046\u9577\u6240\u3092\u6d3b\u304b\u3057\u3066\u3001\u5c06\u6765\u8d77\u3053\u308a\u5f97\u308b\u554f\u984c\u3068\u305d\u306e\u30ea\u30b9\u30af\u306e\u7ba1\u7406\u307e\u3067\u3001\u5148\u3005\u3092\u898b\u636e\u3048\u3066\u3054\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3092\u304a\u7d04\u675f\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u8fbb\u30fb\u672c\u90f7\u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc\u306e\u8a73\u7d30\u30fb\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3001\u3053\u3061\u3089\u306b\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<br \/><a href=\"https:\/\/www.ht-tax.or.jp\/startup\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px; color: #b8312f;\"><strong>\u8fbb\u30fb\u672c\u90f7\u4f1a\u793e\u8a2d\u7acb\u30bb\u30f3\u30bf\u30fc<\/strong><\/span><\/a><\/p>\n<h2 id=\"va20xikohmecik5gmdpkoe\">8.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7d4c\u7406\u4ee3\u884c\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3057\u305f\u3002<br \/>\u6700\u5f8c\u306b\u8a18\u4e8b\u306e\u5185\u5bb9\u3092\u632f\u308a\u8fd4\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\u7d4c\u7406\u4ee3\u884c\u306e\u4e3b\u306a\u696d\u52d9\u5185\u5bb9<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<ul>\n<li>\u8a18\u5e33\u4ee3\u884c<\/li>\n<li>\u7d66\u4e0e\u8a08\u7b97\u4ee3\u884c<\/li>\n<li>\u58f2\u639b\u91d1\u30fb\u8cb7\u639b\u91d1\u7ba1\u7406<\/li>\n<li>\u8acb\u6c42\u66f8\u306e\u767a\u884c<\/li>\n<li>\u8ca9\u58f2\u7ba1\u7406<\/li>\n<li>\u7a0e\u52d9\u95a2\u9023\u306e\u696d\u52d9<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3060\u3057\u3001\u7a0e\u52d9\u95a2\u9023\u306e\u4ee3\u884c\u304c\u3067\u304d\u308b\u306e\u306f\u3001\u7a0e\u7406\u58eb\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7d4c\u7406\u4ee3\u884c\u3001\u8a18\u5e33\u4ee3\u884c\u3001\u7a0e\u7406\u58eb\u306e\u9055\u3044\n<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<ul>\n<li>\u7d4c\u7406\u4ee3\u884c\uff1d<span style=\"font-size: medium; color: #333333;\">\u8a18\u5e33\u4ee3\u884c\u3092\u542b\u3080\u3001\u8acb\u6c42\u66f8\u767a\u884c\u3084\u652f\u6255\u3044\u7ba1\u7406\u3001\u7d66\u4e0e\u8a08\u7b97\u306a\u3069\u306e\u3055\u307e\u3056\u307e\u306a\u7d4c\u7406\u696d\u52d9\u3092\u4ee3\u884c\u3059\u308b<\/span><\/li>\n<li>\u8a18\u5e33\u4ee3\u884c\uff1d\u7d4c\u7406\u696d\u52d9\u306e\u306a\u304b\u306e\u8a18\u5e33\u696d\u52d9\u306e\u307f\u3092\u884c\u3046\u3002\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u6574\u7406\u3057\u3001\u5e33\u7c3f\u306e\u4f5c\u6210\u3092\u3059\u308b<\/li>\n<li>\u7a0e\u7406\u58eb\uff1d\u5404\u7d4c\u7406\u696d\u52d9\u306e\u307b\u304b\u3001\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u4ee3\u884c\u3082\u53ef\u80fd<\/li>\n<\/ul>\n<\/div>\n<ul>\n<li>\u7d4c\u7406\u4ee3\u884c\u5c0e\u5165\u306e\u30e1\u30ea\u30c3\u30c8\uff14\u3064<\/li>\n<\/ul>\n<div class=\"attention 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