{"id":7232,"date":"2025-07-03T10:00:15","date_gmt":"2025-07-03T01:00:15","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=7232"},"modified":"2026-02-04T15:41:23","modified_gmt":"2026-02-04T06:41:23","slug":"real-estate-management-incorporation","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/real-estate-management-incorporation","title":{"rendered":"\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u76ee\u5b89\u306f\uff1f\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u30fb\u624b\u9806\u307e\u3067\u89e3\u8aac"},"content":{"rendered":"<p><span style=\"color: #000000;\">\u30a2\u30d1\u30fc\u30c8\u3084\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3069\u306e\u4e0d\u52d5\u7523\u3092\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066<span style=\"font-size: 16px;\">\u7d4c\u55b6\u3059\u308b\u65b9\u306e\u4e2d\u306b\u306f<\/span>\u3001\u4e8b\u696d\u898f\u6a21\u3084\u58f2\u4e0a\u304c\u5927\u304d\u304f\u306a\u308a\u3001\u300c\u6cd5\u4eba\u5316\u3055\u305b\u305f\u65b9\u304c\u7bc0\u7a0e\u306b\u306a\u308b\u306e\u3067\u306f\u300d<\/span><span style=\"font-size: 16px; color: #000000;\">\u3068\u8003\u3048\u3066\u3044\u308b\u4eba\u3082\u591a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u6cd5\u4eba\u5316\u306f\u3001\u7bc0\u7a0e\u52b9\u679c\u3084\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306a\u3069\u591a\u304f\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u671f\u5f85\u3067\u304d\u308b\u4e00\u65b9\u3067\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u5c11\u306a\u304b\u3089\u305a\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001<strong>\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u76ee\u5b89\u3084\u3001\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u6cd5\u4eba\u5316\u3059\u308b\u305f\u3081\u306e\u624b\u9806\u3001<\/strong><strong>\u6cd5\u4eba\u5316\u306b\u3042\u305f\u3063\u3066\u6c17\u3092\u3064\u3051\u308b\u3053\u3068\u3001\u6cd5\u4eba\u5316\u4ee5\u5916\u3067\u306e\u7bc0\u7a0e\u65b9\u6cd5\u307e\u3067<\/strong>\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\">\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3081\u3070\u3001\u3054\u81ea\u8eab\u306e\u4e0d\u52d5\u7523\u7d4c\u55b6\u306f\u6cd5\u4eba\u5316\u3059\u3079\u304d\u304b\u3069\u3046\u304b\u304c\u5206\u304b\u308a\u307e\u3059\u3002\u305c\u3072\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h2 id=\"5xkc0cfpscus1cdntb5i7a\">1.\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u6cd5\u4eba\u5316\u3068\u306f\uff1f<\/h2>\n<p>\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u6cd5\u4eba\u5316\u3068\u306f\u3001<strong>\u500b\u4eba\u304c\u6240\u6709\u3057\u7d4c\u55b6\u3059\u308b\u30a2\u30d1\u30fc\u30c8\u3084\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3069\u306e\u4e0d\u52d5\u7523\u3092\u3001<span style=\"font-size: 16px; color: #333333;\">\u4f1a\u793e\u3092\u8a2d\u7acb\u3057<\/span>\u4f1a\u793e\u540d\u7fa9\u306b\u3057\u3066\u7d4c\u55b6\u3059\u308b<\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #000000;\">\u3053\u308c\u307e\u3067\u500b\u4eba\u304c\u4e0d\u52d5\u7523\u306b\u6295\u8cc7\u3057\u5168\u984d\u5f97\u3066\u3044\u305f\u5bb6\u8cc3\u53ce\u5165\u306a\u3069\u306e<span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u306b\u3088\u308b<\/span>\u53ce\u76ca\u306f\u3001\u4e0d\u52d5\u7523\u3092\u6cd5\u4eba\u306b\u51fa\u8cc7\u3057\u6cd5\u4eba<span style=\"font-size: 16px; color: #000000;\">\u304b\u3089\u306e\u5f79\u54e1\u5831\u916c\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u5f62\u306b\u5909\u308f\u308a\u307e\u3059\u3002<\/span><\/span><span class=\"f-marker-p\"><strong>\u4e0d\u52d5\u7523\u7d4c\u55b6\u3067\u306e<span style=\"font-size: 16px; color: #333333;\">\u8ab2\u7a0e\u58f2\u4e0a<\/span>\u3084\u8ab2\u7a0e\u6240\u5f97\u304c\u4e00\u5b9a\u984d\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u3001\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092<\/strong><\/span><span class=\"f-marker-p\"><strong>\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u7bc0\u7a0e\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u591a\u304f\u306e\u30e1\u30ea\u30c3\u30c8<\/strong><\/span>\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2025\/07\/yiXTsuvIc63zxKwQOr891kDtW-1741486289.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"uivqwog64ht9cjo56jh7k\">2.\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u76ee\u5b89\u306f\uff1f<\/h2>\n<p>\u3067\u306f\u3001\u307e\u305a\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u76ee\u5b89\u3068\u306a\u308b\u3001<span style=\"font-size: 16px; color: #333333;\">\u8ab2\u7a0e\u58f2\u4e0a\u3084\u8ab2\u7a0e\u6240\u5f97\u3092\u5177\u4f53\u7684\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046<\/span>\u3002<span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u969b\u306e<span style=\"font-size: 16px; color: #333333;\">\u8ab2\u7a0e\u58f2\u4e0a\u3084\u8ab2\u7a0e\u6240\u5f97\u306e<\/span>\u76ee\u5b89\u306f\u3001\u4ee5\u4e0b\u306e\uff12\u3064\u3067\u3059\u3002<\/span><\/p>\n<h3 id=\"f60nlveegnk5ipdrwlah5\"><span style=\"font-size: 24px;\"><span style=\"color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u76ee\u5b89\u2460\u3000\u8ab2\u7a0e\u58f2\u4e0a<\/span>\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u305f\u6642<\/span><\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u969b\u306e\u76ee\u5b89\u306e<\/span>1\u3064\u76ee\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u305f\u6642\u3067\u3059\u3002\u500b\u4eba\u6cd5\u4eba\u306b\u95a2\u308f\u3089\u305a\u3001\u8ab2\u7a0e\u58f2\u4e0a\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001<strong>2\u5e74\u5f8c\u304b\u3089\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u8ab2\u7a0e\u4e8b\u696d\u8005<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u8ab2\u7a0e\u58f2\u4e0a<span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3067<\/span>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u65b0\u305f\u306b\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u5834\u5408\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u3092\u5224\u65ad\u3059\u308b\u6cd5\u4eba\u306e\u57fa\u6e96\u671f\u9593\uff08\u524d\u3005\u5e74\uff09\u304c\u5b58\u5728\u3057\u306a\u3044\u305f\u3081\u3001<span class=\"f-marker-p\">2\u5e74\u9593\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u3055\u308c\u307e\u3059<\/span>\uff08\u8a2d\u7acb\u6642\u306e\u8cc7\u672c\u91d1\u304c1,000\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u3092\u9664\u304f\uff09\u3002<\/span><\/span><\/p>\n<h3 id=\"1p03tiz6vjmgjkouc1u1bm\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u76ee\u5b89\u2461\u3000\u8ab2\u7a0e\u6240\u5f97\u304c900\u4e07\u5186\u3092\u8d85\u3048\u305f\u6642<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u652f\u6255\u3046\u6240\u5f97\u7a0e\u306f\u7d2f\u9032\u8ab2\u7a0e\u306a\u306e\u3067\u3001\u6240\u5f97\u304c\u5897\u3048\u308b\u3054\u3068\u306b\u7a0e\u7387\u304c\u4e0a\u304c\u3063\u3066\u3044\u304d\u307e\u3059\u3002\u4e00\u65b9\u3001\u6cd5\u4eba\u5316\u3057\u305f\u969b\u306b\u6240\u5f97\u7a0e\u306e\u4ee3\u308f\u308a\u306b\u652f\u6255\u3046\u6cd5\u4eba\u7a0e\u306f\u3001\u8ab2\u7a0e\u6240\u5f97800\u4e07\u5186\u3092\u8d85\u3048\u305f\u3068\u3053\u308d\u304b\u3089\u7a0e\u7387\u304c\u4e00\u5f8b\u3068\u306a\u308a\u3001\u305d\u308c\u4ee5\u4e0a\u306f\u5897\u3048\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001<strong>\u6240\u5f97\u304c\u5897\u3048\u308c\u3070\u5897\u3048\u308b\u307b\u3069\u6cd5\u4eba\u7a0e\u306e\u65b9\u304c\u7a0e\u91d1\u304c\u5b89\u304f<\/strong>\u306a\u308a\u307e\u3059\u3002<br \/>\u6cd5\u4eba\u8a2d\u7acb\u6642\u306e\u8cbb\u7528\u8ca0\u62c5\u3082\u8003\u616e\u3059\u308b\u3068\u3001<span class=\"f-marker-p\">\u8ab2\u7a0e\u6240\u5f97\u304c900\u4e07\u5186\u524d\u5f8c\u306b\u306a\u308b\u6642\u304c\u6cd5\u4eba\u5316\u306b\u9069\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0<\/span>\u3060\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2025\/07\/p2n6f9Gdibz8TX7wrIaOlAeLx-1741753376.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u56fd\u7a0e\u5e81\uff5c<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\">No.2260\u6240\u5f97\u7a0e\u306e\u7a0e\u7387<\/a>\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\">No.5759\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387<\/a><span style=\"font-size: 16px; color: #333333;\">\u00a0<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #262626;\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6cd5\u4eba\u5316\u306b\u3064\u3044\u3066\u3082\u3063\u3068\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3053\u3061\u3089<span style=\"font-size: 16px; color: #262626;\">\u2193<\/span><\/span><br \/><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/how-much-is-the-annual-income-to-incorporate\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u8d77\u696d\u30ac\u30a4\u30c9\uff5c\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6cd5\u4eba\u5316\u76ee\u5b89\u306f\u8ab2\u7a0e\u6240\u5f97900\u4e07\u5186\u4ee5\u4e0a\uff01\u6240\u5f97\u4ee5\u5916\u306e\u76ee\u5b89\u3082\u89e3\u8aac<\/a><\/p>\n<h2 id=\"3781b8i6978y5kdekzg6lk\">3.\u4e0d\u52d5\u7523\u7d4c\u55b6\u6cd5\u4eba\u5316\u306e6\u3064\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u5f97\u3089\u308c\u308b6\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"hd4vpayzxhwjszn79v0ske\">3-1.\u6240\u5f97\u7a0e\u304c\u7bc0\u7a0e\u3067\u304d\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3001\u6240\u5f97\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"#1p03tiz6vjmgjkouc1u1bm\" target=\"_self\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u76ee\u5b89\u2461<\/a><span style=\"font-size: 16px; color: #333333;\">\u3067\u3082\u89e6\u308c\u307e\u3057\u305f\u304c\u3001<span style=\"font-size: 16px; color: #000000;\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u8ab2\u305b\u3089\u308c\u308b<strong>\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u6240\u5f97\u304c\u5897\u3048\u308c\u3070\u5897\u3048\u308b\u307b\u3069\u4e0a\u304c\u3063\u3066<\/strong>\u3044\u304d\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u3068\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u304c\u9069\u7528\u3068\u306a\u308a\u3001<span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u8a2d\u7acb\u6642\u306e\u8cbb\u7528\u8ca0\u62c5\u3092\u8003\u616e\u3057\u3066\u3082\u3001<strong>\u8ab2\u7a0e\u58f2\u4e0a<\/strong><\/span><strong>1,000\u4e07\u5186\u4ee5\u4e0a\u8ab2\u7a0e\u6240\u5f97900\u4e07\u5186\u304f\u3089\u3044\u304b\u3089\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u65b9\u304c\u7d0d\u3081\u308b\u7a0e\u91d1\u306f\u5b89\u304f<\/strong>\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n<h3 id=\"hzibdswbt7v0snh91hi84of\">3-2.\u5f79\u54e1\u5831\u916c\u304c\u7d4c\u8cbb\u306b\u3067\u304d\u308b<\/h3>\n<p>\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3001<span style=\"font-size: 16px; color: #333333;\">\u5bb6\u65cf\u3092\u5f79\u54e1\u306b\u3057\u3066<\/span>\u5f79\u54e1\u5831\u916c\u3092\u7d4c\u8cbb\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u652f\u6255\u3063\u305f<strong>\u5f79\u54e1\u5831\u916c\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3001<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u8ab2\u7a0e\u6240\u5f97\u304c\u6e1b\u3089\u305b\u308b\u305f\u3081\u7bc0\u7a0e<\/strong>\u306b\u3064\u306a\u304c\u308a\u307e\u3059<\/span>\u3002<\/p>\n<h3 id=\"40wgzohhd38bvjo3yk256\">3-3.\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u306a\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3001\u76f8\u7d9a\u7a0e\u306e\u5bfe\u7b56\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u4e0d\u52d5\u7523\u3092\u7d4c\u55b6\u3059\u308b\u5834\u5408\u306f\u3001\u4e0d\u52d5\u7523\u7d4c\u55b6\u306b\u3088\u308b\u53ce\u76ca\u304c\u76f8\u7d9a\u8cc7\u7523\u3068\u3057\u3066\u5897\u3048\u3066\u3044\u304f\u305f\u3081\u3001<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u984d\u3082\u591a\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/span><span style=\"font-size: 16px; color: #666666;\"><span style=\"font-size: 16px; color: #282828;\"><span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u3068<strong>\u4e0d\u52d5\u7523\u7d4c\u55b6\u306b\u3088\u308b\u53ce\u76ca\u3092<\/strong><\/span><strong>\u5f79\u54e1\u5831\u916c\u3068\u3057\u3066\u5206\u914d\u3067\u304d\u308b\u305f\u3081<\/strong><\/span><\/span><span style=\"font-size: 16px; color: #000000;\"><strong>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u984d\u3092\u6291\u3048\u308b<\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"hi79vrzk55bnvoeu79igs\">3-4.\u76f8\u7d9a\u8cc7\u7523\u306e\u5206\u5272\u304c\u3057\u3084\u3059\u3044<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3001\u76f8\u7d9a\u8cc7\u7523\u306e\u5206\u5272\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #282828;\">\u73fe\u91d1\u3084\u6709\u4fa1\u8a3c\u5238\u306a\u3069\u3068\u7570\u306a\u308a\u3001\u5206\u5272\u304c\u96e3\u3057\u304f<span style=\"font-size: 16px; color: #282828;\">\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u308b\u3068\u30c8\u30e9\u30d6\u30eb\u3082\u8d77\u304d\u3084\u3059\u3044<\/span>\u4e0d\u52d5\u7523\u3067\u3059\u304c\u3001\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u3053\u3068\u3067\u3001<span style=\"font-size: 16px; color: #282828;\"><strong>\u4e0d\u52d5\u7523\u3092\u682a\u5f0f\u3068\u3057\u3066\u5206\u5272\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/strong>\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n<h3 id=\"8z318t3eg858o2qi5ry8at\">3-5.\u5bb6\u8cc3\u53ce\u5165\u306e\u5206\u914d\u3067\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3001<span style=\"font-size: 16px; color: #282828;\">\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u53ce\u76ca\u3092\u5f79\u54e1\u5831\u916c\u3068\u3057\u3066\u5206\u914d\u3067\u304d\u308b\u305f\u3081\u8d08\u4e0e\u7a0e\u304c\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #282828;\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u3057\u3066\u3044\u308b\u72b6\u614b\u3067\u53ce\u76ca\u3092\u76f8\u7d9a\u3057\u305f\u3044\u5834\u5408\u3001\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u91d1\u984d\u3060\u3068\u8d08\u4e0e\u7a0e\u306e\u652f\u6255\u3044\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\"><strong>\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u4eba\u3092\u6cd5\u4eba\u306e\u5f79\u54e1\u306b\u3057\u3066\u5831\u916c\u3084\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u3088\u3046\u306b\u3059\u308c\u3070\u3001\u751f\u524d\u8d08\u4e0e\u306a\u3069\u306b\u8a72\u5f53\u305b\u305a\u3001\u6b21\u4e16\u4ee3\u3078\u8ca1\u7523\u306e\u79fb\u8ee2\u304c\u53ef\u80fd<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<h3 id=\"bavwmddcphtv27eg8srl0b\">3-6.\u8d64\u5b57\u306e\u7e70\u8d8a\u671f\u9593\u304c\u9577\u3044<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3001\u8d64\u5b57\u3092\u7e70\u308a\u8d8a\u305b\u308b\u671f\u9593\u304c\u9577\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u3042\u308b\u5e74\u306b\u751f\u3058\u305f\u8d64\u5b57\u3092\u7fcc\u5e74\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u308b<span style=\"font-size: 16px; color: #333333;\">\u7e70\u8d8a\u6b20\u640d\u91d1\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u7fcc\u671f\u306b\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u3055\u3089\u306b\u7fcc\u3005\u671f\u4ee5\u964d\u3082\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u7e70\u308a\u8d8a\u3057\u304c\u8a8d\u3081\u3089\u308c\u308b\u671f\u9593\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f3\u5e74\u3001<span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba<span style=\"font-size: 16px; color: #333333;\">\u306e\u5834\u5408\u306f<\/span>10\u5e74\u3067\u3059\u3002<span style=\"font-size: 16px; color: #282828;\"><strong>\u7e70\u308a\u8d8a\u305b\u308b\u671f\u9593\u304c\u9577\u3044\u307b\u3069\u3001<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u7fcc\u671f\u4ee5\u964d\u3082\u7bc0\u7a0e\u3067\u304d\u308b<\/strong>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<h2 id=\"ng3x0xlm2ofn53j3sbl93s\"><span style=\"color: #ffffff; font-size: 30px;\">4.<\/span><span style=\"color: #ffffff;\"><span style=\"font-size: 30px;\">\u4e0d\u52d5\u7523<\/span><\/span><span style=\"color: #ffffff; font-size: 30px;\">\u7d4c\u55b6\u6cd5\u4eba\u5316\u306e\uff16\u3064\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h2>\n<p>\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u6cd5\u4eba\u5316\u306f\u30e1\u30ea\u30c3\u30c8\u3070\u304b\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u3053\u304b\u3089\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u969b\u306b\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\uff16<\/span>\u3064\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u3082\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"hbxdsm2lzj7ie4ezppw84e\">4-1.\u6cd5\u4eba\u5316\u306e\u305f\u3081\u306b\u624b\u9593\u3068\u8cbb\u7528\u304c\u304b\u304b\u308b<\/h3>\n<p>\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u305f\u3081\u306b\u306f\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001<span style=\"font-size: 16px; color: #333333;\"><strong>\u53ce\u5165\u5370\u7d19\u4ee3\u3084\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u624b\u6570\u6599\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306a\u3069\u3001\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528<\/strong>\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u307e\u305f\u3001\u500b\u4eba\u304b\u3089\u6cd5\u4eba\u3078\u4e0d\u52d5\u7523\u306e\u6240\u6709\u6a29\u3092\u79fb\u3059\u5834\u5408\u306b\u306f\u3001<strong>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/strong>\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001<span class=\"f-marker-p\">\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306b\u306f<\/span><span class=\"f-marker-p\">\u4f1a\u793e\u306e\u7dad\u6301\u3068\u904b\u55b6\u306b\u3082\u8cbb\u7528\u304c\u304b\u304b\u308b<\/span>\u3053\u3068\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 43.1641%; background-color: #efefef;\"><span style=\"font-size: 16px; color: #000000;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u305f\u3081\u306e\u4e3b\u306a\u8cbb\u7528<\/span><\/td>\n<td style=\"width: 56.7057%; text-align: center; background-color: #efefef;\"><span style=\"font-size: 16px; color: #000000;\">\u5185\u5bb9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.1641%;\"><span style=\"font-size: 16px; color: #000000;\">\u767b\u9332\u514d\u8a31\u7a0e\u3084\u5370\u7d19\u7a0e<\/span><\/td>\n<td style=\"width: 56.7057%;\">\n<ul>\n<li><span style=\"font-size: 16px; color: #000000;\">\u4e0d\u52d5\u7523\u3092\u500b\u4eba\u6240\u6709\u304b\u3089\u6cd5\u4eba\u540d\u7fa9\u306b\u5909\u3048\u308b\u969b\u306b\u767a\u751f<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.1641%;\"><span style=\"font-size: 16px; color: #000000;\">\u4f1a\u793e\u306e\u5b9a\u6b3e\u8a8d\u8a3c\u8cbb\u7528<\/span><\/td>\n<td style=\"width: 56.7057%;\">\n<ul>\n<li><span style=\"font-size: 16px; color: #000000;\">\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u624b\u6570\u6599\u3084\u53ce\u5165\u5370\u7d19\u4ee3\u3001\u8b04\u672c\u624b\u6570\u6599\u306a\u3069<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.1641%;\"><span style=\"font-size: 16px; color: #000000;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/span><\/td>\n<td style=\"width: 56.7057%;\">\n<ul>\n<li><span style=\"font-size: 16px; color: #000000;\">\u8d64\u5b57\u3067\u3082\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u5747\u7b49\u5272\u306f\u6700\u4f4e7\u4e07\u5186<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.1641%;\"><span style=\"font-size: 16px; color: #000000;\">\u7a0e\u7406\u58eb\u3084\u53f8\u6cd5\u66f8\u58eb\u3078\u306e\u5831\u916c<\/span><\/td>\n<td style=\"width: 56.7057%;\"><span style=\"font-size: 16px; color: #000000;\">\u624b\u7d9a\u304d\u3092\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"fxj11sm0dhroig1ywm6bu\">4-2.\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u5747\u7b49\u5272\u306e\u8ca0\u62c5\u304c\u5fc5\u8981\u306b\u306a\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3001<span style=\"font-size: 16px; color: #333333;\">\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u533a\u753a\u6751\u306b\u652f\u6255\u3046<strong>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u5747\u7b49\u5272\u304c\u6bce\u5e74\u6700\u4f4e\uff17\u4e07\u5186<\/strong>\u304b\u304b\u308a\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u5747\u7b49\u5272\u306f<span style=\"font-size: 16px; color: #333333;\">\u8cc7\u672c\u91d1\u3084\u5f93\u696d\u8005\u6570\u306b\u5fdc\u3058\u3066\u7b97\u51fa\u3055\u308c\u308b\u305f\u3081\u3001<span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u8d64\u5b57\u306e\u5834\u5408\u3067\u3082\u7d0d\u7a0e<\/span>\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/span><\/span><\/span><\/span><\/span><br \/><a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_08.html\" target=\"_blank\" rel=\"noopener\">\u7dcf\u52d9\u7701\uff5c\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/a><\/p>\n<h3 id=\"mgo6pj2q05gblsrvhfm8g\">4-3.\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u7fa9\u52d9\u304c\u3042\u308b<\/h3>\n<p><span style=\"font-size: 16px;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3001\u5831\u916c\u3092\u53d7\u3051\u53d6\u308b\u5f79\u54e1\u304c1\u4eba\u3067\u3082\u3044\u308c\u3070\u3001\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u793e\u4f1a\u4fdd\u967a\u306b\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u3084\u4ecb\u8b77\u4fdd\u967a\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u3001\u52b4\u707d\u4fdd\u967a\u3001\u96c7\u7528\u4fdd\u967a\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/span><span style=\"font-size: 16px; color: #000000;\"><strong>\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u4f1a\u793e\u3068\u5f79\u54e1\u3084\u5f93\u696d\u54e1\u306e<\/strong><span style=\"font-size: 16px; color: #2d344b;\"><strong>\u6298\u534a\u3068\u306a\u308a\u3001\u4f1a\u793e\u3082\u534a\u5206\u3092\u8ca0\u62c5\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/strong><\/span><\/span><\/p>\n<h3 id=\"a7lr721i2eecnwwrjacw8k\">4-4.<span style=\"font-size: 24px; color: #333333;\">\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306e\u7a0e\u7387\u3084<\/span>\u76f8\u7d9a\u7a0e\u304c\u9ad8\u304f\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3001<span style=\"font-size: 16px; color: #333333;\">\u6761\u4ef6\u306b\u3088\u3063\u3066\u306f\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306e\u7a0e\u7387\u3084\u76f8\u7d9a\u7a0e\u304c\u9ad8\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\"><span style=\"font-size: 16px; color: #000000;\"><span style=\"font-size: 16px; color: #000000;\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001<\/span><\/span>\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u6240\u5f97\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306f\u4e3b\u306b\u8b72\u6e21\u6240\u5f97\u7a0e\u3067\u3001\u77ed\u671f\u8b72\u6e21\u6240\u5f97\uff08\u6240\u6709\u671f\u95935\u5e74\u4ee5\u4e0b\uff09\u306e\u5834\u5408\u306f\u4f4f\u6c11\u7a0e\u3068\u5408\u308f\u305b\u3066\u7d0439\uff05\u3001<strong>\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u5834\u5408\u306f\u4f4f\u6c11\u7a0e\u3068\u5408\u308f\u305b\u3066\u7d0420\uff05<\/strong>\u3068\u7a0e\u7387\u304c\u4e0b\u304c\u308a\u307e\u3059\u3002<br \/>\u6cd5\u4eba\u306e\u5834\u5408\u3001\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u6240\u5f97\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u306f\u4e3b\u306b\u6cd5\u4eba\u7a0e\u3067\u3001<span style=\"font-size: 16px; color: #22254c;\"><strong>\u6cd5\u4eba\u7a0e\u306e\u5b9f\u52b9\u7a0e\u7387\uff08<span style=\"font-size: 16px; color: #22254c;\">\u4f01\u696d\u304c\u5b9f\u969b\u306e\u7d0d\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u7528\u3044\u308b\u7a0e\u7387\uff09<\/span>\u306f29.74\uff05<\/strong><span style=\"color: #000000;\">\uff08\u5e73\u621030\u5e74\u5ea6\uff5e\uff09\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001<span style=\"font-size: 16px; color: #000000;\"><span class=\"f-marker-p\">\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306f\u3001\u500b\u4eba\u3088\u308a\u6cd5\u4eba\u306e\u65b9\u304c\u58f2\u5374\u6642\u306e\u7a0e\u7387\u304c\u9ad8\u304f<\/span>\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/span><\/span><br \/><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/05_3.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u571f\u5730\u3084\u5efa\u7269\u3092\u58f2\u3063\u305f\u3068\u304d<\/a>\u3000<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei0606\/06.htm\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u7701\uff5c\u6cd5\u4eba\u7a0e\u3092\u77e5\u308d\u3046<\/a><\/p>\n<p><span style=\"color: #000000;\">\u307e\u305f\u3001\u4e0d\u52d5\u7523\u306e<strong>\u53d6\u5f97\u304b\u30893\u5e74\u4ee5\u5185\u306f\u76f8\u7d9a\u3057\u305f\u4e8b\u696d\u306e\u7528\u3084\u5c45\u4f4f\u306e\u7528\u306e\u5b85\u5730\u7b49\u306e\u4fa1\u984d\u306e\u7279\u4f8b\uff08\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff09\u3067\u306e\u76f8\u7d9a\u7a0e\u306e\u8a55\u4fa1\u984d\u306e\u6e1b\u984d\u304c\u9069\u7528\u3055\u308c\u306a\u3044<\/strong>\u305f\u3081\u3001\u6cd5\u4eba\u5316\u3057\u3066\u304b\u30893\u5e74\u4ee5\u5185\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3059\u308b\u3068\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/span><br \/><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.4124\u2003\u76f8\u7d9a\u3057\u305f\u4e8b\u696d\u306e\u7528\u3084\u5c45\u4f4f\u306e\u7528\u306e\u5b85\u5730\u7b49\u306e\u4fa1\u984d\u306e\u7279\u4f8b\uff08\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff09<\/a><\/p>\n<h3 id=\"yomxzorx62zdl9c66oa1j\">4-5.\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u78ba\u7387\u304c\u9ad8\u304f\u306a\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\"><span style=\"color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6bd4\u3079\u3066\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u78ba\u7387\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<strong>\u6cd5\u4eba\u306e\u65b9\u304c<\/strong><\/span><strong>\u58f2\u4e0a\u898f\u6a21\u304c\u5927\u304d\u304f\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u91d1\u984d\u304c\u591a\u304f\u306a\u308b\u305f\u3081<\/strong>\u3067\u3059\u3002\u9ed2\u5b57\u3067\u3042\u308b\u307b\u3069\u8abf\u67fb\u304c\u5165\u308b\u53ef\u80fd\u6027\u306f\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"6n160z29cda6iff2e7nokq\">4-6.\u5c0f\u898f\u6a21\u3060\u3068\u640d\u3059\u308b\u6050\u308c\u304c\u3042\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u6cd5\u4eba\u5316\u304c<strong>\u30e1\u30ea\u30c3\u30c8\u3068\u306a\u308b\u76ee\u5b89\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a1,000\u4e07\u5186\u4ee5\u4e0a\u8ab2\u7a0e\u6240\u5f97900\u4e07\u5186\u4ee5\u4e0a<\/strong>\u3067\u3059\u3002<\/span>\u4e0d\u52d5\u7523\u7d4c\u55b6\u304c\u5c0f\u898f\u6a21\u306a\u5834\u5408\u306b\u6cd5\u4eba\u5316\u3092\u884c\u3063\u3066\u3082<span style=\"font-size: 16px; color: #333333;\">\u3042\u307e\u308a<\/span>\u30e1\u30ea\u30c3\u30c8\u306f\u306a\u304f\u3001<span class=\"f-marker-p\">\u6cd5\u4eba\u5316\u3059\u308b\u305f\u3081\u306e\u624b\u9593\u3084\u8cbb\u7528\u8ca0\u62c5\u306e\u65b9\u304c\u5927\u304d\u304f<\/span>\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<h2>5.\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u6cd5\u4eba\u5316\u3001\u304a\u3059\u3059\u3081\u3067\u304d\u308b\u65b9\u3068\u304a\u3059\u3059\u3081\u3057\u306b\u304f\u3044\u65b9<\/h2>\n<p>\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u308f\u304b\u3063\u305f\u3068\u3053\u308d\u3067\u3001\u5b9f\u969b\u306b<span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u6cd5\u4eba\u5316\u304c<\/span>\u304a\u3059\u3059\u3081\u3067\u304d\u308b\u65b9\u3068\u304a\u3059\u3059\u3081\u3057\u306b\u304f\u3044\u65b9\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span style=\"font-size: 24px;\">5-1.<span style=\"color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u6cd5\u4eba\u5316\u304c\u304a\u3059\u3059\u3081\u3067\u304d\u308b\u65b9<\/span><\/span><\/h3>\n<p><span style=\"font-size: 16px;\"><span style=\"color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8e0f\u307e\u3048\u3001<\/span>\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u6cd5\u4eba\u5316\u304c\u304a\u3059\u3059\u3081\u306a\u306e\u306f\u3053\u3093\u306a\u65b9\u3067\u3059\u3002<\/span><\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25a0\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u4e8b\u696d\u898f\u6a21\u304c\u5927\u304d\u304f\u53ce\u76ca\u306e\u5927\u304d\u3044\u65b9<\/p>\n<p class=\"attention-p\">\u25a0\u4eca\u5f8c\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u4e8b\u696d\u898f\u6a21\u3092\u62e1\u5927\u3059\u308b\u4e88\u5b9a\u304c\u3042\u308b\u65b9<\/p>\n<p class=\"attention-p\">\u25a0\u76f8\u7d9a\u3084\u8d08\u4e0e\u3092\u898b\u636e\u3048\u3066\u3044\u308b\u65b9<\/p>\n<p class=\"attention-p\">\u25a0\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u3066\u8cc7\u7523\u5206\u5272\u3067\u63c9\u3081\u308b\u30ea\u30b9\u30af\u3092\u4e0b\u3052\u305f\u3044\u65b9<\/p>\n<\/div>\n<h4><span style=\"font-size: 24px;\">\u25a0\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u4e8b\u696d\u898f\u6a21\u304c\u5927\u304d\u304f\u53ce\u76ca\u306e\u5927\u304d\u3044\u65b9<\/span><\/h4>\n<p><span style=\"font-size: 24px;\"><span style=\"font-size: 16px; color: #333333;\">\u6240\u5f97\u304c\u5897\u3048\u308c\u3070\u5897\u3048\u308b\u307b\u3069\u6240\u5f97\u7a0e\u7387\u304c\u4e0a\u304c\u3063\u3066\u3044\u304f\u305f\u3081<\/span><span style=\"font-size: 16px; color: #333333;\">\u3001\u8ab2\u7a0e\u58f2\u4e0a1,000\u4e07\u5186\u4ee5\u4e0a\u8ab2\u7a0e\u6240\u5f97900\u4e07\u5186\u4ee5\u4e0a\u306e\u65b9\u306f\u3001<span class=\"f-marker-p\">\u6cd5\u4eba\u7a0e\u306e\u65b9\u304c\u7d0d\u3081\u308b\u7a0e\u91d1\u306f\u5b89\u304f<\/span>\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<h4><span style=\"font-size: 24px;\">\u25a0\u4eca\u5f8c<span style=\"color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u4e8b\u696d\u898f\u6a21<\/span>\u3092\u62e1\u5927\u3059\u308b\u4e88\u5b9a\u304c\u3042\u308b\u65b9<\/span><\/h4>\n<p>\u6240\u5f97\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u4ee5\u5916\u306b\u3082\u3001\u5bb6\u65cf\u3092\u5f79\u54e1\u306b\u3057\u3066\u5f79\u54e1\u5831\u916c\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u306a\u3069\u7d4c\u8cbb\u306e\u5e45\u304c\u62e1\u304c\u308a\u3001\u8d64\u5b57\u3092\u7e70\u308a\u8d8a\u305b\u308b\u671f\u9593\u3082\u9577\u304f\u306a\u3063\u3066<span class=\"f-marker-p\">\u7bc0\u7a0e\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u4e8b\u696d\u62e1\u5927\u304c\u3057\u3084\u3059\u304f<\/span>\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4><span style=\"font-size: 24px;\">\u25a0<\/span><span style=\"font-size: 24px;\"><span style=\"color: #333333;\">\u76f8\u7d9a\u3084\u8d08\u4e0e\u3092\u898b\u636e\u3048\u3066\u3044\u308b\u65b9<\/span><\/span><\/h4>\n<p>\u4e0d\u52d5\u7523\u7d4c\u55b6\u306b\u3088\u308b\u53ce\u76ca\u3092\u5f79\u54e1\u5831\u916c\u3068\u3057\u3066\u5206\u914d\u3067\u304d\u308b\u305f\u3081\u3001<span class=\"f-marker-p\">\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u984d\u3092\u6291\u3048\u308b<\/span>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u4eba\u3092\u6cd5\u4eba\u306e\u5f79\u54e1\u306b\u3059\u308c\u3070\u3001<span style=\"font-size: 16px; color: #282828;\">\u53ce\u76ca\u3092\u5f79\u54e1\u5831\u916c\u3068\u3057\u3066\u5206\u914d\u3067\u304d\u308b\u305f\u3081<span class=\"f-marker-p\">\u8d08\u4e0e\u7a0e\u304c\u767a\u751f\u3057\u307e\u305b\u3093<\/span>\u3002<\/span><\/p>\n<h4><span style=\"font-size: 24px; color: #333333;\">\u25a0\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u3066\u8cc7\u7523\u5206\u5272\u3067\u63c9\u3081\u308b\u30ea\u30b9\u30af\u3092\u4e0b\u3052\u305f\u3044\u65b9<\/span><\/h4>\n<p>\u73fe\u91d1\u3084\u6709\u4fa1\u8a3c\u5238\u306a\u3069\u3068\u7570\u306a\u308a\u3001\u5206\u5272\u304c\u96e3\u3057\u304f\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u308b\u3068\u30c8\u30e9\u30d6\u30eb\u3082\u8d77\u304d\u3084\u3059\u3044\u4e0d\u52d5\u7523\u3092\u3001<span class=\"f-marker-p\">\u682a\u5f0f\u3068\u3057\u3066\u5206\u5272\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span style=\"font-size: 24px;\">5-2.<\/span><span style=\"font-size: 24px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u6cd5\u4eba\u5316\u304c\u304a\u3059\u3059\u3081\u3057\u306b\u304f\u3044\u65b9<\/span><\/h3>\n<p>\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8e0f\u307e\u3048\u3001\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u6cd5\u4eba\u5316\u304c\u304a\u3059\u3059\u3081\u3057\u306b\u304f\u3044\u306e\u306f\u3053\u3093\u306a\u65b9\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\">\u25a0<\/span><span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u304c\u5c0f\u898f\u6a21\u3067\u3001<\/span>\u4eca\u5f8c\u3082\u5927\u5e45\u306b\u53ce\u76ca\u304c\u5897\u3048\u308b\u4e88\u5b9a\u304c\u306a\u3044\u65b9<\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\">\u25a0<\/span>\u6240<span style=\"font-size: 16px; color: #000000;\">\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u4e88\u5b9a\u304c\u3042\u308b\u65b9<\/span><\/p>\n<\/div>\n<h4>\u25a0\u4e0d\u52d5\u7523\u7d4c\u55b6\u304c\u5c0f\u898f\u6a21\u3067\u3001\u4eca\u5f8c\u3082\u5927\u5e45\u306b\u53ce\u76ca\u304c\u5897\u3048\u308b\u4e88\u5b9a\u304c\u306a\u3044\u65b9<\/h4>\n<p>\u4e0d\u52d5\u7523\u7d4c\u55b6\u304c\u5c0f\u898f\u6a21\u306a\u5834\u5408\u3001\u6cd5<span class=\"f-marker-p\">\u4eba\u5316\u3059\u308b\u305f\u3081\u306e\u624b\u9593\u3084\u8cbb\u7528\u8ca0\u62c5\u306e\u65b9\u304c\u5927\u304d\u304f<\/span>\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<h4>\u25a0\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u4e88\u5b9a\u304c\u3042\u308b\u65b9<\/h4>\n<p>\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306f\u3001<span class=\"f-marker-p\">\u500b\u4eba\u3088\u308a\u6cd5\u4eba\u306e\u65b9\u304c\u58f2\u5374\u6642\u306e\u7a0e\u7387\u304c\u9ad8\u304f<\/span>\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u58f2\u5374\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3057\u3063\u304b\u308a\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2 id=\"fxqu5bf7wkgawwb4gj6upi\">6.\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u305f\u3081\u306e7\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u306b\u3042\u305f\u308a\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u6cd5\u4eba\u5316\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u624b\u9806\u3067\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #000000;\"><strong>\u2460\u4f1a\u793e\u306e\u65b9\u5f0f\u3068\u4f1a\u793e\u5f62\u614b\u306e\u7a2e\u985e\u3092\u6c7a\u3081\u308b<\/strong><\/span><\/p>\n<p class=\"attention-p\"><strong><span style=\"font-size: 16px;\"><span style=\"color: #000000;\">\u2461\u5370\u9451\u3092\u4f5c\u6210\u3059\u308b<\/span><\/span><\/strong><\/p>\n<p class=\"attention-p\"><strong><span style=\"font-size: 16px;\"><span style=\"color: #000000;\">\u2462\u5b9a\u6b3e\u3092\u4f5c\u6210\u3059\u308b<\/span><\/span><\/strong><\/p>\n<p class=\"attention-p\"><strong><span style=\"font-size: 16px;\"><span style=\"color: #000000;\">\u2463\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u624b\u7d9a\u304d\u3092\u3059\u308b<\/span><\/span><\/strong><\/p>\n<p class=\"attention-p\"><strong><span style=\"font-size: 16px;\"><span style=\"color: #000000;\">\u2464\u51fa\u8cc7\u91d1\u306e\u6255\u3044\u8fbc\u307f\u3092\u884c\u3046<\/span><\/span><\/strong><\/p>\n<p class=\"attention-p\"><strong><span style=\"font-size: 16px;\"><span style=\"color: #000000;\">\u2465\u6cd5\u52d9\u5c40\u3067\u6cd5\u4eba\u306e\u767b\u8a18\u7533\u8acb\u3092\u3059\u308b<\/span><\/span><\/strong><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #000000;\"><strong>\u2466\u7a0e\u52d9\u7f72\u306b\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/strong><\/span><\/p>\n<\/div>\n<h3 id=\"kkjttjap9yduu0ph129bb\">6-1.\u4f1a\u793e\u306e\u65b9\u5f0f\u3068\u4f1a\u793e\u5f62\u614b\u306e\u7a2e\u985e\u3092\u6c7a\u3081\u308b<\/h3>\n<p>\u4f1a\u793e\u306e\u65b9\u5f0f\u3092\u6c7a\u3081\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u6240\u6709\u65b9\u5f0f\u3001\u7ba1\u7406\u59d4\u8a17<span style=\"font-size: 16px; color: #333333;\">\u65b9\u5f0f\u3001<span style=\"font-size: medium; color: #333333;\">\u4e00\u62ec\u8ee2\u8cb8\uff08<\/span>\u30b5\u30d6\u30ea\u30fc\u30b9\uff09\u65b9\u5f0f\u306e3\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<strong>\u7bc0\u7a0e\u52b9\u679c\u3092\u6700\u3082\u5f97\u3089\u308c\u308b\u306e\u306f\u4e0d\u52d5\u7523\u6240\u6709\u65b9\u5f0f<\/strong>\u3067\u3059\u3002<\/span><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 38.5417%; background-color: #efefef; text-align: center;\"><span style=\"font-size: 16px; color: #333333;\">\u65b9\u5f0f<\/span><\/td>\n<td style=\"width: 36.3192%; background-color: #efefef; text-align: center;\"><span style=\"font-size: 16px;\">\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n<td style=\"width: 25.0814%; background-color: #efefef; text-align: center;\"><span style=\"font-size: 16px;\">\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.1694%;\"><span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u6240\u6709\u65b9\u5f0f<\/span><\/td>\n<td style=\"width: 24.43%;\"><span style=\"font-size: 16px; color: #333333;\">\u500b\u4eba\u3067\u6240\u6709\u3057\u3066\u3044\u305f\u4e0d\u52d5\u7523\u3092\u6cd5\u4eba\u306e\u3082\u306e\u3068\u3059\u308b<\/span><\/td>\n<td style=\"width: 36.3192%;\">\n<ul>\n<li>\u30fb\u53ce\u76ca\u306f\u3059\u3079\u3066\u6cd5\u4eba\u306e\u3082\u306e\u306b\u306a\u308a\u3001<span style=\"font-size: medium; color: #2d344b;\">\u671f\u5f85\u3059\u308b\u7bc0\u7a0e\u52b9\u679c\u304c\u5f97\u3084\u3059\u3044<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 25.0814%;\">\n<ul>\n<li><span style=\"font-size: medium; color: #2d344b;\">\u30fb\u4e0d\u52d5\u7523\u306e\u79fb\u8ee2\u306e\u624b\u7d9a\u304d\u3084\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.1694%;\">\u7ba1\u7406\u59d4\u8a17\u65b9\u5f0f<\/td>\n<td style=\"width: 24.43%;\">\u7ba1\u7406\u696d\u52d9\u3092\u884c\u3046\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b<\/td>\n<td style=\"width: 36.3192%;\">\n<ul>\n<li><span style=\"font-size: medium; color: #2d344b;\">\u30fb\u4e0d\u52d5\u7523\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u304c\u306a\u304f\u3001\u6cd5\u4eba\u5316\u624b\u7d9a\u304d\u306e\u8ca0\u62c5\u304c\u5c11\u306a\u3044<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 25.0814%;\"><span style=\"font-size: medium; color: #2d344b;\">\u30fb\u6cd5\u4eba\u306e\u53ce\u76ca\u306f\u4e0d\u52d5\u7523\u306e\u7ba1\u7406\u6599\u306b\u9650\u3089\u308c\u3001\u671f\u5f85\u3059\u308b\u7bc0\u7a0e\u52b9\u679c\u304c\u5f97\u3089\u308c\u306b\u304f\u3044<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.1694%;\">\u4e00\u62ec\u8ee2\u8cb8<br \/>\uff08\u30b5\u30d6\u30ea\u30fc\u30b9\uff09\u65b9\u5f0f<\/td>\n<td style=\"width: 24.43%;\">\u500b\u4eba\u306e\u6240\u6709\u3059\u308b\u4e0d\u52d5\u7523\u3092\u4e00\u62ec\u3057\u3066\u501f\u308a\u4e0a\u3052\u308b\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b<\/td>\n<td style=\"width: 36.3192%;\">\u30fb\u4e0d\u52d5\u7523\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u304c\u306a\u304f\u3001\u6cd5\u4eba\u5316\u624b\u7d9a\u304d\u306e\u8ca0\u62c5\u304c\u5c11\u306a\u3044<\/p>\n<ul>\n<li>\u30fb\u7ba1\u7406\u59d4\u8a17\u65b9\u5f0f\u3088\u308a\u306f\u7ba1\u7406\u6599\u3092\u591a\u304f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 25.0814%;\">\u30fb\u3059\u3067\u306b\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u7d50\u3093\u3067\u3044\u308b\u5834\u5408\u3001\u5951\u7d04\u5909\u66f4\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px;\">\u6b21\u306b\u3001\u4f1a\u793e\u306e\u5f62\u614b\u3092\u6c7a\u3081\u307e\u3059\u3002<span style=\"color: #262626;\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4e0d\u52d5\u7523\u4e8b\u696d\u3092\u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u306e\u4f1a\u793e\u306e\u5f62\u614b\u306f\u3001<strong>\u682a\u5f0f\u4f1a\u793e\u304b\u5408\u540c\u4f1a\u793e\u304c\u4e00\u822c\u7684<\/strong>\u3067\u3059\u3002<\/span><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 16.9782%; text-align: center; background-color: #efefef;\"><span style=\"font-size: 16px; color: #333333;\">\u4f1a\u793e\u306e\u5f62\u614b<\/span><\/td>\n<td style=\"width: 19.9377%; text-align: center; background-color: #efefef;\">\u4f1a\u793e\u306e\u6240\u6709\u8005<\/td>\n<td style=\"width: 15.7166%; text-align: center; background-color: #efefef;\">\u8a2d\u7acb\u8cbb\u7528<\/td>\n<td style=\"width: 19.5211%; text-align: center; background-color: #efefef;\"><span style=\"font-size: 16px; color: #22254c;\">\u5b9a\u6b3e\u306e\u516c\u8a3c\u5f79\u5834\u3067\u306e\u8a8d\u8a3c\u624b\u7d9a\u304d<\/span><\/td>\n<td style=\"width: 27.7445%; text-align: center; background-color: #efefef;\">\u7279\u5fb4<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.9782%;\"><span style=\"font-size: 16px; color: #333333;\">\u682a\u5f0f\u4f1a\u793e<\/span><\/td>\n<td style=\"width: 19.9377%; text-align: center;\">\u682a\u4e3b<\/td>\n<td style=\"width: 15.7166%; text-align: center;\">\u7d0422\u4e07\u5186<\/td>\n<td style=\"width: 19.5211%; text-align: center;\">\u5fc5\u8981<\/td>\n<td style=\"width: 27.7445%;\"><span style=\"font-size: medium; color: #2d344b;\">\u30fb\u682a\u5f0f\u3092\u767a\u884c\u3057\u3066\u3001\u96c6\u3081\u305f\u8cc7\u91d1\u3067\u904b\u55b6\u3059\u308b<\/span><\/p>\n<p>\u30fb\u5229\u76ca\u306e\u4e00\u90e8\u3092\u914d\u5f53\u91d1\u3068\u3057\u3066\u682a\u4e3b\u306b\u652f\u6255\u3046<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.9782%;\"><span style=\"font-size: 16px; color: #333333;\">\u5408\u540c\u4f1a\u793e<\/span><\/td>\n<td style=\"width: 19.9377%; text-align: center;\">\u793e\u54e1\uff08\u51fa\u8cc7\u8005\uff09\u5168\u54e1<\/td>\n<td style=\"width: 15.7166%; text-align: center;\">\u7d0410\u4e07\u5186<\/td>\n<td style=\"width: 19.5211%; text-align: center;\">\u4e0d\u8981<\/td>\n<td style=\"width: 27.7445%;\">\u30fb<span style=\"font-size: medium; color: #2d344b;\">\u51fa\u8cc7\u8005\u3068\u7d4c\u55b6\u8005\u304c\u540c\u3058<\/span><br \/>\u30fb<span style=\"font-size: medium; color: #2d344b;\">\u6cd5\u4eba\u5316\u306e\u8cbb\u7528\u304c\u3042\u307e\u308a\u304b\u304b\u3089\u306a\u3044<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px; color: #262626;\">\u682a\u5f0f\u4f1a\u793e\u3068\u5408\u540c\u4f1a\u793e\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u3082\u3063\u3068\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3053\u3061\u3089\u2193<\/span><br \/><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/difference-between-stock-company-and-llc\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u8d77\u696d\u30ac\u30a4\u30c9\uff5c\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<h3>6-2.\u5370\u9451\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<p><span style=\"font-size: medium; color: #2d344b;\"><span style=\"font-size: medium; color: #2d344b;\">\u4e00\u822c\u7684\u306b\u3001<\/span>\u4f1a\u793e\u8a2d\u7acb\u6642\u306b\u306f\u4ee5\u4e0b\u306e\u5370\u9451\u3092\u7528\u610f\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u30fb\u4ee3\u8868\u8005\u5370\uff08\u5b9f\u5370\uff09<br \/>\u30fb\u4f1a\u793e\u5370\uff08\u5b9f\u5370\uff09\u203b<span style=\"font-size: 16px; color: #22254c;\">1cm\u4ee5\u4e0a3cm\u4ee5\u5185\u306e\u6b63\u65b9\u5f62\u306e\u4e2d\u306b\u7d0d\u307e\u308b\u3082\u306e<\/span><br \/>\u30fb\u4f1a\u793e\u9280\u884c\u5370<br \/>\u30fb\u4f1a\u793e\u89d2\u5370<br \/>\u30fb\u30b4\u30e0\u5370<\/p>\n<\/div>\n<h3 id=\"8agsg0k2p6cl1ttwi6d8nk\">6-3.\u5b9a\u6b3e\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<p>\u5b9a\u6b3e\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<span style=\"font-size: 16px; color: #22254c;\">\u5b9a\u6b3e\u3068\u306f\u3001<strong>\u4f1a\u793e\u3092\u7d4c\u55b6\u3057\u3066\u3044\u304f\u305f\u3081\u306e\u57fa\u672c\u7684\u306a\u30eb\u30fc\u30eb\u3092\u307e\u3068\u3081\u305f\u3001<\/strong><\/span><span style=\"font-size: 16px; color: #22254c;\"><strong>\u4f1a\u793e\u8a2d\u7acb\u6642\u306b\u5fc5\u305a\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u66f8\u985e<\/strong>\u3067\u3059\u3002<\/span>\u4f1a\u793e\u8a2d\u7acb\u306e\u76ee\u7684\u3092\u306f\u3058\u3081\u3001\u4f1a\u793e\u306b\u307e\u3064\u308f\u308b\u57fa\u672c\u4e8b\u9805\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u6cd5\u306b\u3088\u3063\u3066\u3001\u5b9a\u6b3e\u306b\u5fc5\u305a\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044<span style=\"font-size: 16px; color: #22254c;\"><span style=\"font-size: medium; color: #2d344b;\">\u4e8b\u9805\u3084\u3001\u516c\u8a3c\u4eba\u5f79\u5834\u3067\u306e\u8a8d\u8a3c\u306a\u3069\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"2\" style=\"width: 21.5291%;\">\u5b9a\u6b3e\u306b\u5fc5\u305a\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u4e8b\u9805<\/td>\n<td style=\"width: 17.7083%;\">\u682a\u5f0f\u4f1a\u793e<\/td>\n<td style=\"width: 60.6771%;\"><span style=\"font-size: 16px; color: #222222;\">\u30fb\u76ee\u7684<\/span><br \/><span style=\"font-size: 16px; color: #222222;\">\u30fb\u5546\u53f7<\/span><br \/><span style=\"font-size: 16px; color: #222222;\">\u30fb\u672c\u5e97\u306e\u6240\u5728\u5730<\/span><br \/><span style=\"font-size: 16px; color: #222222;\">\u30fb\u8a2d\u7acb\u306b\u969b\u3057\u3066\u51fa\u8cc7\u3055\u308c\u308b\u8ca1\u7523\u306e\u4fa1\u984d\u307e\u305f\u306f\u305d\u306e\u6700\u4f4e\u984d<\/span><br \/><span style=\"font-size: 16px; color: #222222;\">\u30fb\u767a\u8d77\u4eba\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u304a\u3088\u3073\u4f4f\u6240<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.7083%;\">\u5408\u540c\u4f1a\u793e<\/td>\n<td style=\"width: 60.6771%;\">\n<ul>\n<li>\u30fb\u76ee\u7684<\/li>\n<li>\u30fb\u5546\u53f7<\/li>\n<li>\u30fb\u672c\u5e97\u306e\u6240\u5728\u5730<\/li>\n<li>\u30fb\u793e\u54e1\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u4f4f\u6240<\/li>\n<li>\u30fb\u793e\u54e1\u306e\u5168\u90e8\u3092\u6709\u9650\u8cac\u4efb\u793e\u54e1\u3068\u3059\u308b\u65e8<\/li>\n<li>\u30fb\u793e\u54e1\u306e\u51fa\u8cc7\u306e\u76ee\u7684\u304a\u3088\u3073\u305d\u306e\u4fa1\u984d\u53c8\u306f\u8a55\u4fa1\u306e\u6a19\u6e96<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji06_00134.html#3-1\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u7701\uff5c\u682a\u5f0f\u4f1a\u793e\u306e\u8a2d\u7acb\u624b\u7d9a\uff08\u767a\u8d77\u8a2d\u7acb\uff09\u306b\u3064\u3044\u3066<\/a><\/p>\n<h3 id=\"4sk0jgbci9f40py9y70x38\">6-4.\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u624b\u7d9a\u304d\u3092\u3059\u308b<\/h3>\n<p><span style=\"font-size: 16px;\"><span style=\"font-size: 16px; color: #333333;\"><strong>\u682a\u5f0f\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001<\/strong><\/span><strong>\u4f5c\u6210\u3057\u305f\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u624b\u7d9a\u304d\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px;\">\u7d19\u5b9a\u6b3e\u306e\u5834\u5408\u3001\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u624b\u7d9a\u304d\u304c\u884c\u3048\u308b\u306e\u306f\u3001\u672c\u5e97\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u516c\u8a3c\u5f79\u5834\u3067\u3059\u3002<\/span><span style=\"color: #333333;\">\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u624b\u7d9a\u304d\u306b\u306f\u3001\u4e8b\u524d\u306b\u4e88\u7d04\u304c\u5fc5\u8981\u3067\u3059\u3002<span style=\"color: #1f1f1f;\">\u96fb\u8a71\u3082\u3057\u304f\u306f<\/span><\/span><a href=\"https:\/\/www.koshonin.gr.jp\/list\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px;\">\u65e5\u672c\u516c\u8a3c\u4eba\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/span><\/a><span style=\"font-size: 16px;\"><\/span><span style=\"color: #333333;\"><span style=\"color: #1f1f1f; font-size: 16px;\">\u304b\u3089\u4e88\u7d04\u3067\u304d\u307e\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5b9a\u6b3e\u8a8d\u8a3c\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u8cbb\u7528\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 99.8698%; background-color: #efefef;\">\u5b9a\u6b3e\u8a8d\u8a3c\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.974%;\">\u5b9a\u6b3e\uff13\u901a<\/td>\n<td style=\"width: 59.8958%;\"><span style=\"font-size: 15px; color: #212529;\">\u5f79\u5834\u539f\u672c\u3001\u6cd5\u4eba\u4fdd\u7ba1\u7528\u539f\u672c\u3001\u8a2d\u7acb\u767b\u8a18\u306e\u7533\u8acb\u7528\u8b04\u672c\u306e\u8a08\uff13\u901a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.974%;\">\u5b9f\u8cea\u7684\u652f\u914d\u8005\u3068\u306a\u308b\u3079\u304d\u8005\u306e\u7533\u544a\u66f8<\/td>\n<td style=\"width: 59.8958%;\"><span style=\"font-size: 15px; color: #333333;\">\u8a2d\u7acb\u4e88\u5b9a\u306e\u6cd5\u4eba\u306e\u5b9f\u8cea\u7684\u652f\u914d\u8005\u3092\u660e\u793a\u3057\u3001\u66b4\u529b\u56e3\u54e1\u3084\u53cd\u793e\u4f1a\u52e2\u529b\u306a\u3069\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3092\u7533\u544a\u3059\u308b\u66f8\u985e<\/span><br \/><a href=\"https:\/\/www.koshonin.gr.jp\/notary\/ow09_4#newteikan\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u516c\u8a3c\u4eba\u9023\u5408\u4f1a\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><span style=\"font-size: 15px; color: #333333;\">\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.974%;\">\u5370\u9451\u8a3c\u660e\u66f8\u3068\u5b9f\u5370<\/td>\n<td style=\"width: 59.8958%;\">\u767a\u8d77\u4eba\uff08\u4f1a\u793e\u8a2d\u7acb\u6642\u306b\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u305f\u3081\u306e\u6e96\u5099\u3092\u884c\u3046\u4eba\u7269\uff09\u5168\u54e1\u5206<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.974%;\">\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/td>\n<td style=\"width: 59.8958%;\"><span style=\"font-size: 16px; color: #333333;\">\u767a\u8d77\u4eba\u306e\u904b\u8ee2\u514d\u8a31\u8a3c\u3084\u30d1\u30b9\u30dd\u30fc\u30c8\u306a\u3069<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.974%;\">\u59d4\u4efb\u72b6\uff08\u4ee3\u7406\u4eba\u3092\u7acb\u3066\u308b\u5834\u5408\u306e\u307f\uff09<\/td>\n<td style=\"width: 59.8958%;\">\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u624b\u7d9a\u304d\u3092\u4ed6\u306e\u4eba\u306b\u59d4\u4efb\u3059\u308b\u969b\u306b\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e<br \/><a href=\"https:\/\/www.koshonin.gr.jp\/pdf\/ininjo03_2023.pdf\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u516c\u8a3c\u4eba\u9023\u5408\u4f1a\uff5c\u59d4\u4efb\u72b6<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.974%;\">\u5b9a\u6b3e\u8a8d\u8a3c\u624b\u6570\u6599<\/td>\n<td style=\"width: 59.8958%;\">\n<p>\u8cc7\u672c\u91d1\u306e\u984d100\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\uff1a3\u4e07\u5186\u3000<br \/>\u8cc7\u672c\u91d1\u306e\u984d\u7b49100\u4e07\u5186\u4ee5\u4e0a300\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\uff1a4\u4e07\u5186 \u3000<br \/>\u305d\u306e\u4ed6\u306e\u5834\u5408\uff1a5\u4e07\u5186<br \/>\u203b\u8cc7\u672c\u91d1\u306e\u984d\u7b49\u304c100\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u4e0b\u3067\u306f1\u4e075,000\u5186<br \/><a href=\"https:\/\/www.koshonin.gr.jp\/news\/nikkoren\/20241122.html\" target=\"_blank\" rel=\"noopener\">\u516c\u8a3c\u4eba\u9023\u5408\u4f1a\uff5c\u516c\u8a3c\u4eba\u624b\u6570\u6599\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u653f\u4ee4\u306e\u516c\u5e03\u306b\u3064\u3044\u3066<\/a><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.974%;\">\u53ce\u5165\u5370\u7d19\u4ee3<\/td>\n<td style=\"width: 59.8958%;\">4\u4e07\u5186\uff08<span style=\"font-size: 16px; color: #333333;\">\u96fb\u5b50\u5b9a\u6b3e\u306e\u5834\u5408\u306f\u53ce\u5165\u5370\u7d19\u4ee3\u306f\u4e0d\u8981\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.974%;\">\u8b04\u672c\u4ee3<\/td>\n<td style=\"width: 59.8958%;\">\u7d042,000\u5186<br \/>\uff11\u30da\u30fc\u30b8250\u5186 \u00d7\uff08\u5b9a\u6b3e\u306e\u30da\u30fc\u30b8\u6570 + \u8a8d\u8a3c\u6587\u30da\u30fc\u30b8\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px;\"><strong>\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u624b\u7d9a\u304d\u306f\u3001\u7d19\u5b9a\u6b3e\u4ee5\u5916\u306b\u3082\u96fb\u5b50\u5b9a\u6b3e<\/strong>\u3067\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\u96fb\u5b50\u5b9a\u6b3e\u306e\u5834\u5408\u306f\u53ce\u5165\u5370\u7d19\u4ee3\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u304c\u3001<span style=\"color: #333333;\">\u96fb\u5b50\u5b9a\u6b3e\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306bIC\u30ab\u30fc\u30c9\u30ea\u30fc\u30c0\u30fc\u3084<\/span>\u96fb\u5b50\u7f72\u540d\u30d7\u30e9\u30b0\u30a4\u30f3\u30bd\u30d5\u30c8\u306a\u3069\u306e<\/span><span style=\"font-size: 16px; color: #333333;\">\u5c02\u7528\u306e\u6a5f\u5668\u3084\u30bd\u30d5\u30c8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><br \/><a href=\"https:\/\/www.koshonin.gr.jp\/notary\/ow09_5\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u516c\u8a3c\u4eba\u9023\u5408\u4f1a\uff5c9-5\u96fb\u5b50\u516c\u8a3c<\/a><\/p>\n<h3 id=\"4bi64pkh6wwc7fmll5kz0h\">6-5.\u51fa\u8cc7\u91d1\u306e\u6255\u3044\u8fbc\u307f\u3092\u884c\u3046<\/h3>\n<p><span style=\"font-size: 16px;\">\u767a\u8d77\u4eba\u306e\u9280\u884c\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u3066\u51fa\u8cc7\u91d1(\u8cc7\u672c\u91d1)\u306e\u6255\u3044\u8fbc\u307f\u3092\u884c\u3044\u3001<strong>\u9280\u884c\u306b\u6255\u8fbc\u8a3c\u660e\u66f8\u3092\u767a\u884c<\/strong>\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002\u958b\u8a2d\u3057\u305f<\/span>\u200b<span style=\"font-size: 16px;\"><strong>\u9280\u884c\u53e3\u5ea7\u306e<\/strong><\/span><strong>\u901a\u5e33\u306e\u30b3\u30d4\u30fc\u3068\u6255\u8fbc\u8a3c\u660e\u66f8\u306f\u6cd5\u4eba\u767b\u8a18\u306e\u969b\u306b\u3082\u5fc5\u8981<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"v6y55un6dii3fwgmj1v2c8\">6-6.\u6cd5\u52d9\u5c40\u3067\u6cd5\u4eba\u306e\u767b\u8a18\u7533\u8acb\u3092\u3059\u308b<\/h3>\n<p><span style=\"font-size: 16px;\">\u6cd5\u52d9\u5c40\u3067\u6cd5\u4eba\u306e\u767b\u8a18\u7533\u8acb\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><span style=\"font-size: 16px; color: #22254c;\">\u6cd5\u4eba\u306e\u767b\u8a18\u7533\u8acb\u3092\u884c\u3063\u305f\u65e5\u304c\u4f1a\u793e\u306e\u8a2d\u7acb\u65e5\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u3001<\/span><span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u306e\u767b\u8a18\u7533\u8acb\u6642\u306b\u306f\u3001\u3042\u308f\u305b\u3066\u4f1a\u793e\u5370\u306e\u767b\u9332\u3082\u884c\u3044\u307e\u3059\u3002<span style=\"font-size: 16px; color: #22254c;\">\u6cd5\u4eba\u767b\u8a18\u306e\u7533\u8acb\u306b\u306f\u3001<strong>\u7a93\u53e3\u3067\u7533\u8acb\u3001\u90f5\u9001\u3067\u7533\u8acb\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u7533\u8acb<\/strong>\u306e3\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span>\u767b\u8a18\u7533\u8acb\u3068\u4f1a\u793e\u5370\u306e\u767b\u9332\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 25.1736%; text-align: center; background-color: #efefef;\">\u5fc5\u8981\u66f8\u985e<\/td>\n<td style=\"width: 42.4154%; text-align: center; background-color: #efefef;\">\u66f8\u985e\u306e\u5185\u5bb9<\/td>\n<td style=\"width: 32.3242%; text-align: center; background-color: #efefef;\">\u5165\u624b\u65b9\u6cd5<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.1736%;\">\n<ul>\n<li>\u767b\u8a18\u7533\u8acb\u66f8<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 42.4154%; vertical-align: top;\"><span style=\"font-size: 16px; color: #22254c;\">\u793e\u540d\uff08\u5546\u53f7\uff09\u3084\u672c\u5e97\u6240\u5728\u5730\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306e\u91d1\u984d\u3001\u6dfb\u4ed8\u66f8\u985e\u306e\u4e00\u89a7\u306a\u3069\u3092\u8a18\u8f09\u3059\u308b\u66f8\u985e<\/span><\/td>\n<td style=\"width: 32.3242%;\"><span style=\"font-size: medium; color: #333333;\">\u30fb\u6cd5\u52d9\u5c40\u306e\u7a93\u53e3\u3067\u3082\u3089\u3046<\/span><br \/>\u30fb<a href=\"https:\/\/houmukyoku.moj.go.jp\/homu\/touki2.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u5c40\u306eWEB\u30b5\u30a4\u30c8<\/a><span style=\"font-size: medium; color: #333333;\">\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span><br \/>\u30fb\u90f5\u9001\u3067\u53d6\u308a\u5bc4\u305b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.1736%;\">\n<ul>\n<li>\u767b\u8a18\u3059\u3079\u304d\u4e8b\u9805\u3092\u8a18\u9332\u3057\u305f\u66f8\u9762\u3082\u3057\u304f\u306fCD-ROM\u306a\u3069\u306e\u8a18\u9332\u5a92\u4f53<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 42.4154%; vertical-align: top;\">\u5b9a\u6b3e\u306b\u66f8\u304b\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u88dc\u8db3\u3059\u308b\u305f\u3081\u306e\u66f8\u985e<\/td>\n<td style=\"width: 32.3242%; vertical-align: middle; text-align: center;\">\uff0d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.1736%;\">\n<ul>\n<li>\u767b\u9332\u514d\u8a31\u7a0e\u7d0d\u4ed8\u7528\u53f0\u7d19<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 42.4154%; vertical-align: top;\"><span style=\"font-size: 16px; color: #22254c;\">\u767b\u9332\u514d\u8a31\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u969b\u306b\u4f7f\u7528\u3059\u308bA4\u30b5\u30a4\u30ba\u306e\u53f0\u7d19<\/span><br \/>\u3010\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u3011\u8cc7\u672c\u91d1\u306e\u984d\u00d70.7\uff05\u3092\u53ce\u5165\u5370\u7d19\u3067\u7d0d\u4ed8\u3057\u8cbc\u4ed8<br \/>\u203b15\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u7279\u306f\u3001\u7533\u8acb\u4ef6\u65701\u4ef6\u306b\u3064\u304d15\u4e07\u5186<br \/>\u3010\u5408\u540c\u4f1a\u793e\u306e\u5834\u5408\u3011\u8cc7\u672c\u91d1\u306e\u984d\u00d70.7\uff05\u3092\u53ce\u5165\u5370\u7d19\u3067\u7d0d\u4ed8\u3057\u8cbc\u4ed8<br \/>\u203b6\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u6642\u306f\u3001\u7533\u8acb\u4ef6\u65701\u4ef6\u306b\u3064\u304d6\u4e07\u5186<\/td>\n<td style=\"width: 32.3242%; vertical-align: top;\">\u30fb\u6cd5\u52d9\u5c40\u306e\u7a93\u53e3\u3067\u3082\u3089\u3046<br \/>\u30fbA4\u306e\u30b3\u30d4\u30fc\u7528\u7d19\u3067\u4ee3\u7528\u53ef<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.1736%;\">\n<ul>\n<li>\u5b9a\u6b3e<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 42.4154%;\"><span style=\"font-size: 16px; color: #22254c;\">\u4f5c\u6210\u6e08\u307f\u306e\u5b9a\u6b3e\u306e\u8b04\u672c<\/span><\/td>\n<td style=\"width: 32.3242%; text-align: center;\">\uff0d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.1736%;\"><span style=\"font-size: 16px; color: #333333;\">\u8a2d\u7acb\u6642\u53d6\u7de0\u5f79\u306e\u5c31\u4efb\u627f\u8afe\u66f8<\/span><\/td>\n<td style=\"width: 42.4154%;\"><span style=\"font-size: 16px; color: #333333;\">\u53d6\u7de0\u5f79\u3068\u3057\u3066\u9078\u4efb\u3055\u308c\u305f\u8005\u304c<\/span>\u5c31\u4efb\u306e\u627f\u8afe\u3092\u8a18\u3057\u305f\u66f8\u985e<\/td>\n<td style=\"width: 32.3242%; vertical-align: middle;\">\u6c7a\u307e\u3063\u305f\u66f8\u5f0f\u306f\u306a\u304f\u81ea\u5206\u3067\u4f5c\u6210\u3059\u308b<\/p>\n<p><a href=\"https:\/\/houmukyoku.moj.go.jp\/homu\/content\/001330742.pdf\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u5c40\uff5c\u6dfb\u4ed8\u66f8\u9762\u306e\u8a18\u8f09\u4f8b<\/a><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.1736%;\"><span style=\"font-size: 16px; color: #333333;\">\u5370\u9451\u8a3c\u660e\u66f8<\/span><br \/><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u203b\u767a\u884c\u5f8c3\u30f6\u6708\u4ee5\u5185<\/span><\/span><\/td>\n<td style=\"width: 42.4154%;\"><span style=\"font-size: 16px; color: #333333;\">\u5e02\u533a\u753a\u6751\u3067<\/span>\u767b\u9332\u3057\u305f\u5370\u9451\u3068\u305d\u306e\u6240\u6709\u8005\u3092\u516c\u7684\u306b\u8a3c\u660e\u3059\u308b\u66f8\u985e<br \/>\u203b\u53d6\u7de0\u5f79\u4f1a\u3092\u8a2d\u7f6e\u3059\u308b\u5834\u5408\u306f\u3001\u8a2d\u7acb\u6642\u306e\u4ee3\u8868\u53d6\u7de0\u5f79\u304c\u5c31\u4efb\u627f\u8afe\u66f8\u306b\u637a\u3057\u305f\u5370\u9451<span style=\"font-size: 16px; color: #333333;\">\u306e\u5370\u9451\u8a3c\u660e\u66f8\u3001<\/span>\u53d6\u7de0\u5f79\u4f1a\u3092\u8a2d\u7f6e\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u8a2d\u7acb\u6642\u306e\u53d6\u7de0\u5f79\u304c\u5c31\u4efb\u627f\u8afe\u66f8\u306b\u637a\u3057\u305f\u5370\u9451\u306e\u5370\u9451\u8a3c\u660e\u66f8<\/td>\n<td style=\"width: 32.3242%; vertical-align: middle;\"><span style=\"font-size: 16px; color: #333333;\">\u5e02\u533a\u753a\u6751\u3067\u767a\u884c\u3057\u3066\u3082\u3089\u3046<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.1736%;\">\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/td>\n<td style=\"width: 42.4154%;\">\n<ul>\n<li>\u30fb\u4f4f\u6c11\u7968\u8a18\u8f09\u4e8b\u9805\u8a3c\u660e\u66f8\uff08\u4f4f\u6c11\u7968\u306e\u5199\u3057\uff09<\/li>\n<li>\u30fb\u6238\u7c4d\u306e\u9644\u7968<\/li>\n<li>\u30fb\u4f4f\u57fa\u30ab\u30fc\u30c9\uff08\u4f4f\u6240\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\uff09\u306e\u30b3\u30d4\u30fc<\/li>\n<li>\u30fb\u904b\u8ee2\u514d\u8a31\u8a3c\u7b49\u306e\u30b3\u30d4\u30fc<\/li>\n<li>\u30fb\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u8868\u9762\u30b3\u30d4\u30fc<\/li>\n<li>\u306a\u3069<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 32.3242%; vertical-align: middle; text-align: center;\">\uff0d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.1736%;\">\n<ul>\n<li>\u9280\u884c\u53e3\u5ea7\u306e\u901a\u5e33\u306e\u30b3\u30d4\u30fc<br \/>\u9280\u884c\u53e3\u5ea7\u3078\u306e\u6255\u8fbc\u8a3c\u660e\u66f8<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 42.4154%;\"><span style=\"font-size: 16px; color: #22254c;\">\u5b9a\u6b3e\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u306e\u8cc7\u672c\u91d1\u304c\u6240\u5b9a\u306e\u9280\u884c\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u304b\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<\/span><\/td>\n<td style=\"width: 32.3242%; vertical-align: middle; text-align: center;\">\uff0d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.1736%;\">\n<ul>\n<li><span style=\"font-size: 16px; color: #333333;\">\u5370\u9451\u5c4a\u51fa\u66f8<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 42.4154%;\">\u4f1a\u793e\u306e\u5b9f\u5370\u3092\u6cd5\u52d9\u5c40\u306b\u767b\u9332\u3059\u308b\u305f\u3081\u306e\u66f8\u985e<\/td>\n<td style=\"width: 32.3242%;\">\u30fb<a href=\"https:\/\/houmukyoku.moj.go.jp\/homu\/content\/001188212.pdf\" target=\"_blank\" rel=\"noopener\">\u6cd5\u52d9\u5c40\u306eWEB\u30b5\u30a4\u30c8<\/a>\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: medium; color: #2d344b;\">\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u4ee5\u4e0b\u306e\u66f8\u985e\u3082\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u30fb<span style=\"font-size: 16px; color: #333333;\">\u767a\u8d77\u4eba\u306e\u540c\u610f\u66f8<\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\">\u30fb\u8a2d\u7acb\u6642\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u9078\u5b9a\u3057\u305f\u3053\u3068\u3092\u8a3c\u3059\u308b\u66f8\u9762<\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\">\u30fb\u8a2d\u7acb\u6642\u4ee3\u8868\u53d6\u7de0\u5f79\u53ca\u3073\u8a2d\u7acb\u6642\u76e3\u67fb\u5f79\u306e\u5c31\u4efb\u627f\u8afe\u66f8<\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\">\u30fb\u8a2d\u7acb\u6642\u53d6\u7de0\u5f79\u53ca\u3073\u8a2d\u7acb\u6642\u76e3\u67fb\u5f79\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53ca\u3073\u305d\u306e\u9644\u5c5e\u66f8\u985e<\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\">\u30fb\u8cc7\u672c\u91d1\u306e\u984d\u306e\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u4ee3\u8868\u793e\u54e1\u306e\u8a3c\u660e\u66f8<\/span><\/p>\n<p class=\"attention-p\"><span style=\"font-size: 16px; color: #333333;\">\u30fb\u59d4\u4efb\u72b6<\/span><\/p>\n<\/div>\n<p>\u6cd5\u4eba\u306e\u767b\u8a18\u7533\u8acb\u306b\u3064\u3044\u3066\u3082\u3063\u3068\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3053\u3061\u3089\u2193<br \/><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/company-registration\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u8d77\u696d\u30ac\u30a4\u30c9\uff5c\u6cd5\u4eba\u8a2d\u7acb\u767b\u8a18\u3068\u306f\uff1f\u305d\u306e\u6d41\u308c\u3084\u5fc5\u8981\u66f8\u985e\u3001\u7533\u8acb\u65b9\u6cd5\u3084\u5c02\u9580\u5bb6\u9078\u3073\u3092\u89e3\u8aac<\/a><\/p>\n<h3 id=\"2ccmv4k0pdgeygpyroydfl\">6-7.\u7a0e\u52d9\u7f72\u306b\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #282828;\">\u6e96\u5099\u304c\u3059\u3079\u3066\u6574\u3063\u305f\u3089\u3001<span style=\"font-size: 16px; color: #282828;\">\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8<\/span>\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<span style=\"font-size: 16px; color: #282828;\">\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8\u306f<\/span><\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_2.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u306eWEB\u30b5\u30a4\u30c8<\/a><span style=\"font-size: 16px; color: #282828;\"><span style=\"font-size: 16px; color: #282828;\">\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8<\/span>\u306e<strong>\u63d0\u51fa\u671f\u9650\u306f\u958b\u696d\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<p>\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8\u306e\u8a73\u3057\u3044\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u2193<br \/><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/how-to-write-notification-of-incorporation#1-1\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u8d77\u696d\u30ac\u30a4\u30c9\uff5c\u3010\u8a18\u5165\u4f8b\u4ed8\u304d\u3011\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8\u306e\u6b63\u3057\u3044\u66f8\u304d\u65b9\u3068\u63d0\u51fa\u5148\u30fb\u6ce8\u610f\u70b9\u3092\u89e3\u8aac<\/a><\/p>\n<h2 id=\"hzngu49x18u5efgqyskkm5\">7.\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u6cd5\u4eba\u5316\u306b\u3042\u305f\u3063\u3066\u6c17\u3092\u3064\u3051\u308b\u3053\u30684\u3064<\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u306b\u3042\u305f\u308a\u6c17\u3092\u3064\u3051\u3066\u304a\u304d\u305f\u3044\u3053\u3068\u3092\uff14\u3064\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"xv0azp1lugdnzpbzwghrss\">7-1.\u8cc7\u672c\u91d1\u3092\u9ad8\u304f\u8a2d\u5b9a\u3057\u306a\u3044<\/h3>\n<p>\u8cc7\u672c\u91d1\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001<strong>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u5747\u7b49\u5272\u306e\u8ca0\u62c5\u304c<span style=\"font-size: 16px; color: #333333;\">\uff17\u4e07\u5186\u304b\u3089<\/span>15\u4e07\u5186\u306b\u5897\u3048\u307e\u3059<\/strong>\u3002<span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u5747\u7b49\u5272\u306f<\/span>\u8d64\u5b57\u306e\u5834\u5408\u3067\u3082\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u3067\u3001\u9ad8\u304f\u8a2d\u5b9a\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<br \/><a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_08.html\" target=\"_blank\" rel=\"noopener\">\u7dcf\u52d9\u7701\uff5c\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/a><\/p>\n<h3 id=\"xlrmaioy3pb3w9piec7irx\">7-2.\u5f79\u54e1\u5831\u916c\u3092\u9069\u5207\u306b\u8a2d\u5b9a\u3059\u308b<\/h3>\n<p>\u5f79\u54e1\u5831\u916c\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u8ab2\u7a0e\u6240\u5f97\u304c\u6e1b\u3089\u305b\u308b\u305f\u3081\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u304c\u3001<strong>\u5f79\u54e1\u5831\u916c\u306e\u91d1\u984d\u304c\u9ad8\u3059\u304e\u308b\u3068\u5f79\u54e1\u500b\u4eba\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3082\u9ad8\u984d\u306b\u306a\u3063\u3066\u3057\u307e\u3046<\/strong>\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"c7bsazdvyps7i7b99ou7v\">7-3.<span style=\"font-size: 24px; color: #2d344b;\">\u4e0d\u52d5\u7523\u30ed\u30fc\u30f3<\/span>\u304c\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u91d1\u878d\u6a5f\u95a2\u3068\u76f8\u8ac7\u3059\u308b<\/h3>\n<p><span style=\"font-size: medium; color: #2d344b;\">\u4e0d\u52d5\u7523\u306e\u30ed\u30fc\u30f3\u304c\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6cd5\u4eba\u5316\u3059\u308b\u969b\u306b\u5be9\u67fb\u3084\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u91d1\u878d\u6a5f\u95a2\u306b\u76f8\u8ac7\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"z1fqsscfehqvcd9drsvfz\">7-4.\u4f1a\u793e\u54e1\u304c\u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u306f\u52e4\u52d9\u5148\u306e\u526f\u696d\u898f\u5b9a\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u30a2\u30d1\u30fc\u30c8\u7d4c\u55b6\u306a\u3069<span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u306f\u4e0d\u52d5\u7523\u6295\u8cc7\u306b\u3042\u305f\u308a\u8cc7\u7523\u904b\u7528\u306e\u4e00\u74b0\u3068\u3057\u3066\u307f\u306a\u3055\u308c\u3001\u539f\u5247\u3068\u3057\u3066\u526f\u696d\u306b\u306f\u3042\u305f\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001<strong>\u4e8b\u696d\u898f\u6a21\u3084\u3001\u6cd5\u4eba\u5316\u3057\u3066\u5f79\u54e1\u5831\u916c\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u306b\u306f\u3001\u526f\u696d\u898f\u5b9a\u306b\u62b5\u89e6\u3059\u308b\u5834\u5408<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span>\u4f1a\u793e\u54e1\u304c<span style=\"font-size: 16px; color: #333333;\">\u884c\u3063\u3066\u3044\u308b<\/span>\u4e0d\u52d5\u7523<span style=\"font-size: 16px; color: #333333;\">\u7d4c\u55b6\u3092<\/span>\u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u3001\u52e4\u52d9\u5148\u306e\u526f\u696d\u898f\u5b9a\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2 id=\"lm5ryuhizcoqlpw82tw98j\">8.\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u6cd5\u4eba\u5316\u4ee5\u5916\u306e\u7bc0\u7a0e\u65b9\u6cd54\u3064<\/h2>\n<p>\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u306b\u306f\u624b\u9593\u3084\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u307e\u305f\u3001<span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u76ee\u5b89\u3068\u304a\u4f1d\u3048\u3057\u3066\u304d\u305f<span style=\"font-size: 16px; color: #333333;\">\u8ab2\u7a0e\u58f2\u4e0a<\/span>1,000\u4e07\u5186\u4ee5\u4e0a\u8ab2\u7a0e\u6240\u5f97900\u4e07\u5186\u4ee5\u4e0a\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u3001\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u4ee5\u5916\u3067\u306e\u7bc0\u7a0e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3082\u898b\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u30fb\u9752\u8272\u7533\u544a\u3067\u6700\u592765\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u30fb\u5efa\u7269\u306e\u4fa1\u683c\u3092\u6e1b\u4fa1\u511f\u5374\u3057\u6bce\u5e74\u306e\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u30fb\u4fee\u7e55\u306b\u304b\u304b\u308b\u8cbb\u7528\u3092\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u30fb\u4e0d\u52d5\u7523\u7d4c\u55b6\u4ee5\u5916\u306b\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u640d\u76ca\u901a\u7b97\u306b\u3088\u308a\u8ab2\u7a0e\u6240\u5f97\u3092\u6e1b\u3089\u3059<\/strong><\/p>\n<\/div>\n<h3><span style=\"font-size: 24px;\">8-1.\u9752\u8272\u7533\u544a\u3067\u6700\u592765\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b<\/span><\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u6240\u5f97\u3092\u9752\u8272\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u3001\u6700\u5927\u306765\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u6761\u4ef6\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u63d0\u51fa<\/li>\n<li>\u8907\u5f0f\u7c3f\u8a18\u306b\u3088\u308b\u8a18\u5e33<\/li>\n<li>\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u306e\u7533\u544a\u671f\u9650\u5185\u306b\u7533\u544a<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u6295\u8cc7\u304c<\/span>\u4e8b\u696d\u898f\u6a21\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u203b<\/li>\n<\/ul>\n<p class=\"attention-p\">\u203b\u8cb8\u9593\u30fb\u30a2\u30d1\u30fc\u30c8\u7b49\u306f\u8cb8\u4e0e\u3059\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u72ec\u7acb\u3057\u305f\u5ba4\u6570\u304c\u304a\u304a\u3080\u306d10\u5ba4\u4ee5\u4e0a\u3001\u72ec\u7acb\u5bb6\u5c4b\u306e\u8cb8\u4ed8\u3051\u306f\u304a\u304a\u3080\u306d5\u68df\u4ee5\u4e0a<\/p>\n<p class=\"attention-p\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1373.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.1373\u2003\u4e8b\u696d\u3068\u3057\u3066\u306e\u4e0d\u52d5\u7523\u8cb8\u4ed8\u3051\u3068\u305d\u308c\u4ee5\u5916\u306e\u4e0d\u52d5\u7523\u8cb8\u4ed8\u3051\u3068\u306e\u533a\u5206<\/a><\/p>\n<\/div>\n<p>\u9752\u8272\u7533\u544a\u306b\u3064\u3044\u3066<span style=\"font-size: 16px; color: #333333;\">\u3082\u3063\u3068\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3053\u3061\u3089\u2193<\/span><br \/><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/company-establishment-blue-tax-return\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u8d77\u696d\u30ac\u30a4\u30c9\uff5c\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306f\u9752\u8272\u7533\u544a\u3092\uff01\u9078\u629e\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3001\u624b\u7d9a\u304d\u65b9\u6cd5\u3092\u89e3\u8aac<\/a><\/p>\n<h3>8-2.\u5efa\u7269\u306e\u4fa1\u683c\u3092\u6e1b\u4fa1\u511f\u5374\u3057\u6bce\u5e74\u306e\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b<\/h3>\n<p>\u6240\u6709\u3059\u308b\u5efa\u7269\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3053\u3068\u3067\u3001<strong>\u6bce\u5e74\u767a\u751f\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u7d4c\u8cbb\u8a08\u4e0a\u3057\u3001\u7bc0\u7a0e\u5bfe\u7b56\u306b\u3064\u306a\u3052\u308b<\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3048\u308b\u671f\u9593\u3068\u511f\u5374\u7387\u306f\u3001\u5efa\u7269\u306e\u7a2e\u985e\u3084\u69cb\u9020\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u305f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-size: 24px; color: #000000;\">8-3.\u4fee\u7e55\u306b\u304b\u304b\u308b\u8cbb\u7528\u3092\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b<\/span><\/h3>\n<p><span style=\"font-size: medium; color: #000000;\">\u30a2\u30d1\u30fc\u30c8\u3084\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3069\u306e\u4e0d\u52d5\u7523\u7d4c\u55b6\u3067\u306f\u4fee\u7e55\u306b\u304b\u304b\u308b\u8cbb\u7528\u304c\u9ad8\u984d\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u3089\u306e\u8cbb\u7528\u3092\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u5927\u5e45\u306a\u7bc0\u7a0e\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-size: 24px; color: #333333;\">8-4.\u4e0d\u52d5\u7523\u7d4c\u55b6\u4ee5\u5916\u306b\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u640d\u76ca\u901a\u7b97\u306b\u3088\u308a\u8ab2\u7a0e\u6240\u5f97\u3092\u6e1b\u3089\u3059<\/span><\/h3>\n<p>\u4e0d\u52d5\u7523\u6240\u5f97\u3067\u751f\u3058\u305f\u8d64\u5b57\u306f\u3001<strong>\u767a\u751f\u3057\u305f\u640d\u5931\u5206\u3092\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u4ed6\u306e\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u6240\u5f97\u7a0e\u984d\u3092\u7b97\u51fa\uff08\u640d\u76ca\u901a\u7b97\uff09<\/strong>\u3057\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u640d\u76ca\u901a\u7b97\u3092\u3057\u3066\u3082\u8d64\u5b57\u304c\u6b8b\u308b\u5834\u5408\u306f\u3001<strong>\u7fcc\u5e74\u4ee5\u964d3\u5e74\u9593\u306b\u8d64\u5b57\u3092\u7e70\u308a\u8d8a\u3059<\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2 id=\"lgcawinb4xd0arv02gvl39\">9.\u304a\u56f0\u308a\u306e\u969b\u306f\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u3092<\/h2>\n<p><span style=\"font-size: 16px; color: #000000;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u3068\u3001\u7bc0\u7a0e\u52b9\u679c\u3084\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306a\u3069\u3001\u591a\u304f\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u4e00\u65b9\u3067\u3001<span style=\"font-size: 16px; color: #000000;\"><strong>\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092<\/strong><\/span><strong>\u6cd5\u4eba\u5316\u3059\u308b\u306b\u306f\u5c02\u9580\u7684\u306a\u77e5\u8b58\u304c\u5fc5\u8981\u306a\u66f8\u985e\u306e\u4f5c\u6210\u3084\u624b\u7d9a\u304d\u304c\u4e0d\u53ef\u6b20<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u300c\u81ea\u5206\u3067\u304d\u3061\u3093\u3068\u624b\u7d9a\u304d\u3067\u304d\u308b\u3060\u308d\u3046\u304b\u300d\u300c\u4f55\u304b\u3089\u624b\u3092\u3064\u3051\u305f\u3089\u3044\u3044\u306e\u304b\u5206\u304b\u3089\u306a\u3044\u300d\u306a\u3069\u3001<strong>\u5c11\u3057\u3067\u3082\u4e0d\u5b89\u306b\u601d\u3046\u65b9\u306f\u305c\u3072\u4e00\u5ea6\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044<\/strong>\u3002\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u306e\u6cd5\u4eba\u5316\u3084\u4f1a\u793e\u8a2d\u7acb\u3001\u3055\u3089\u306b\u7bc0\u7a0e\u5bfe\u7b56\u3084\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u307e\u3067\u529b\u5f37\u304f\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"d0zramzud2wmv3tcr738n\">10.\u307e\u3068\u3081<\/h2>\n<p>\u3067\u306f\u3001\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u76ee\u5b89\u3001\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u6cd5\u4eba\u5316\u306b\u3042\u305f\u3063\u3066\u6c17\u3092\u4ed8\u3051\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3082\u3046\u4e00\u5ea6\u307e\u3068\u3081\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\" style=\"text-align: left;\"><strong><span style=\"font-size: 18px;\">\u25a0\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u76ee\u5b89<\/span><\/strong><\/p>\n<p class=\"attention-p\" style=\"text-align: left;\"><span style=\"font-size: 16px; color: #333333;\">\u8ab2\u7a0e\u58f2\u4e0a<\/span><span style=\"font-size: 14pt;\">1,000\u4e07\u5186\u4ee5\u4e0a\u8ab2\u7a0e\u6240\u5f97900\u4e07\u5186\u304f\u3089\u3044\u304b\u3089<\/span><\/p>\n<\/div>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #efefef; text-align: center; width: 340.016px;\"><span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n<td style=\"background-color: #efefef; text-align: center; width: 426.984px;\"><span style=\"font-size: 16px; color: #333333;\">\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u6cd5\u4eba\u5316\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 340.016px;\">\n<p>\u30fb\u6240\u5f97\u7a0e\u304c\u7bc0\u7a0e\u3067\u304d\u308b<br \/>\u30fb\u5f79\u54e1\u5831\u916c\u304c\u7d4c\u8cbb\u306b\u3067\u304d\u308b<br \/>\u30fb\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u306a\u308b<br \/>\u30fb\u76f8\u7d9a\u8cc7\u7523\u306e\u5206\u5272\u304c\u3057\u3084\u3059\u3044<br \/>\u30fb\u5bb6\u8cc3\u53ce\u5165\u306e\u5206\u914d\u3067\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044<br \/>\u30fb\u8d64\u5b57\u306e\u7e70\u8d8a\u671f\u9593\u304c\u9577\u3044<\/p>\n<\/td>\n<td style=\"width: 426.984px;\">\n<ul>\n<li>\n<p>\u30fb\u6cd5\u4eba\u5316\u306e\u305f\u3081\u306b\u624b\u9593\u3068\u8cbb\u7528\u304c\u304b\u304b\u308b<br \/>\u30fb\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u300c\u5747\u7b49\u5272\u300d\u306e\u8ca0\u62c5\u304c\u5fc5\u8981\u306b\u306a\u308b<br \/>\u30fb\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u7fa9\u52d9\u304c\u3042\u308b<br \/>\u30fb\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306e\u7a0e\u7387\u3084\u76f8\u7d9a\u7a0e\u304c\u9ad8\u304f\u306a\u308b\u5834\u5408\u304c\u3042\u308b<br \/>\u30fb\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u78ba\u7387\u304c\u9ad8\u304f\u306a\u308b<br \/>\u30fb\u5c0f\u898f\u6a21\u3060\u3068\u640d\u3059\u308b\u6050\u308c\u304c\u3042\u308b<\/p>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong><span style=\"font-size: 18px;\">\u25a0\u4e0d\u52d5\u7523\u7d4c\u55b6\u306e\u6cd5\u4eba\u5316\u306b\u3042\u305f\u3063\u3066\u6c17\u3092\u3064\u3051\u308b\u3053\u3068<\/span><\/strong><\/p>\n<p class=\"attention-p\">\u30fb\u8cc7\u672c\u91d1\u3092\u9ad8\u304f\u8a2d\u5b9a\u3057\u306a\u3044<br \/>\u30fb\u5f79\u54e1\u5831\u916c\u3092\u9069\u5207\u306b\u8a2d\u5b9a\u3059\u308b<br \/>\u30fb\u4e0d\u52d5\u7523\u30ed\u30fc\u30f3\u304c\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u91d1\u878d\u6a5f\u95a2\u3068\u76f8\u8ac7\u3059\u308b<br \/>\u30fb\u4f1a\u793e\u54e1\u304c\u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u306f\u52e4\u52d9\u5148\u306e\u526f\u696d\u898f\u5b9a\u3092\u78ba\u8a8d\u3059\u308b<\/p>\n<\/div>\n<p><span style=\"font-size: 16px; 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