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decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/04\/pOFfY8ULg0j7AxIK3BQTCbuVW-1775407580.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" 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\/><strong>\u30fb<\/strong>\u5e74\u672b\u5e74\u59cb\uff0812\u670829\u65e5\uff5e\u7fcc\u5e741\u67083\u65e5\uff09<\/p>\n<\/div>\n<h3>2-3.\u7533\u8acb\u66f8\u306b\u7279\u4f8b\u3092\u6c42\u3081\u308b\u65e8\u3068\u5e0c\u671b\u65e5\u3092\u8a18\u8f09\u3059\u308b<\/h3>\n<p><strong>\u4f11\u65e5\u3092\u4f1a\u793e\u8a2d\u7acb\u65e5\u3068\u3057\u3066\u6307\u5b9a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u767b\u8a18\u7533\u8acb\u66f8\u306b\u7279\u4f8b\u306e\u9069\u7528\u3092\u6c42\u3081\u308b\u65e8\u3068\u3001\u8a2d\u7acb\u65e5\u3068\u3057\u3066\u5e0c\u671b\u3059\u308b\u65e5\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u66f8\u9762\u7533\u8acb\u306e\u5834\u5408\u306f\u7533\u8acb\u66f8\u6b04\u306b\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u8acb\u306e\u5834\u5408\u306f\u305d\u306e\u4ed6\u306e\u7533\u8acb\u66f8\u8a18\u8f09\u4e8b\u9805\u6b04\u306b\u3001\u305d\u306e\u65e8\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u8a18\u8f09\u304c\u306a\u3044\u5834\u5408\u3001\u901a\u5e38\u901a\u308a\u6cd5\u52d9\u5c40\u306b\u7533\u8acb\u304c\u53d7\u7406\u3055\u308c\u305f\u65e5\u304c\u4f1a\u793e\u8a2d\u7acb\u65e5\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3001\u5e0c\u671b\u3057\u305f\u4f11\u65e5\u304c\u8a2d\u7acb\u65e5\u3068\u306a\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f11\u65e5\u3092\u8a2d\u7acb\u65e5\u306b\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u7533\u8acb\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u6f0f\u308c\u304c\u306a\u3044\u3088\u3046\u3001\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>2-4.\u5e0c\u671b\u65e5\u306e\u76f4\u524d\u306e\u958b\u5e81\u65e5\u306b\u7533\u8acb\u3092\u884c\u3046<\/h3>\n<p><strong><span 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class=\"f-marker-y\">\u30fb\u4f11\u307f\u304c\u660e\u3051\u3066\u304b\u3089\u3001\u904e\u53bb\u306b\u9061\u3063\u3066\u7533\u8acb\u3067\u304d\u308b\u5236\u5ea6\u3067\u306f\u306a\u3044<\/span><\/strong><\/p>\n<p class=\"attention-p\"><strong><span class=\"f-marker-y\">\u30fb1\u30f6\u6708\u524d\u306b\u8a2d\u7acb\u7533\u8acb\u3059\u308b\u306a\u3069\u3001<\/span><\/strong><strong><span class=\"f-marker-y\">\u4e8b\u524d\u306b\u8a2d\u7acb\u4e88\u7d04\u3067\u304d\u308b\u5236\u5ea6\u3067\u306f\u306a\u3044<\/span><\/strong><\/p>\n<\/div>\n<p><span style=\"font-size: medium;\">\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p>\u7533\u8acb\u65b9\u6cd5\u306f\u7a93\u53e3\u7533\u8acb\u306e\u307b\u304b\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u8acb\u3084\u90f5\u9001\u7533\u8acb\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u3044\u305a\u308c\u306e\u65b9\u6cd5\u3067\u3082\u76f4\u524d\u306e\u958b\u5e81\u65e5\u306e\u958b\u5e81\u6642\u9593\u5185\u306b\u6cd5\u52d9\u5c40\u3078\u5230\u9054\u3057\u3001\u305d\u306e\u65e5\u4ed8\u3067\u53d7\u4ed8\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30ae\u30ea\u30ae\u30ea\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u3001\u4f59\u88d5\u3092\u3082\u3063\u3066\u6e96\u5099\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>3.\u4f11\u65e5\u3092\u4f1a\u793e\u8a2d\u7acb\u65e5\u306b\u3059\u308b\u6d41\u308c<\/h2>\n<p>\u305d\u308c\u3067\u306f\u3001\u5b9f\u969b\u306b\u4f11\u65e5\u3092\u4f1a\u793e\u8a2d\u7acb\u65e5\u306b\u3059\u308b\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u624b\u7d9a\u3092\u9032\u3081\u308c\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/><span style=\"font-size: medium; color: #000000;\">\u3053\u3053\u3067\u306f\u3001\u7533\u8acb\u66f8\u306e\u6e96\u5099\u304b\u3089\u7533\u8acb\u307e\u3067\u306e\u6d41\u308c\u3092\u9806\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3>3-1.\u5fc5\u8981\u66f8\u985e\u3092\u78ba\u8a8d\u30fb\u6e96\u5099\u3059\u308b<\/h3>\n<p>\u4f11\u65e5\u8a2d\u7acb\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u6dfb\u4ed8\u66f8\u985e\u306f\u901a\u5e38\u3069\u304a\u308a\u7533\u8acb\u65e5\u307e\u3067\u306b\u4f5c\u6210\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u682a\u5f0f\u4f1a\u793e\u3067\u306f\u3001\u5b9a\u6b3e\u8a8d\u8a3c\u3084\u6255\u8fbc\u307f\u3092\u8a3c\u3059\u308b\u66f8\u9762\u306e\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\u5408\u540c\u4f1a\u793e\u3067\u306f\u5b9a\u6b3e\u8a8d\u8a3c\u306f\u4e0d\u8981\u3067\u3059\u304c\u3001\u51fa\u8cc7\u306b\u95a2\u3059\u308b\u66f8\u985e\u306f\u6574\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>3-2.\u7533\u8acb\u66f8\u3092\u7528\u610f\u3059\u308b<\/h3>\n<p>\u8a2d\u7acb\u767b\u8a18\u306e\u7533\u8acb\u66f8\u69d8\u5f0f\u3092\u78ba\u8a8d\u3057\u3001\u7533\u8acb\u65b9\u6cd5\u306b\u5fdc\u3058\u3066\u6e96\u5099\u3057\u307e\u3059\u3002<br \/>\u4f11\u65e5\u3092\u4f1a\u793e\u8a2d\u7acb\u65e5\u306b\u3057\u305f\u3044\u5834\u5408\u3067\u3082\u3001\u57fa\u672c\u3068\u306a\u308b\u7533\u8acb\u66f8\u306f\u901a\u5e38\u306e\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n<p>\u7a93\u53e3\u7533\u8acb\u3084\u90f5\u9001\u7533\u8acb\u306e\u5834\u5408\u306f\u3001<a href=\"https:\/\/houmukyoku.moj.go.jp\/homu\/COMMERCE_11-1.html\" target=\"_blank\" rel=\"noopener\"><strong>\u6cd5\u52d9\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/strong><\/a>\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u5546\u696d\u30fb\u6cd5\u4eba\u767b\u8a18\u306e\u7533\u8acb\u66f8\u69d8\u5f0f\u3084\u8a18\u8f09\u4f8b\u3092\u78ba\u8a8d\u3057\u3001\u682a\u5f0f\u4f1a\u793e\u3084\u5408\u540c\u4f1a\u793e\u306a\u3069\u3001\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306e\u5f62\u614b\u306b\u5fdc\u3058\u305f\u69d8\u5f0f\u3092\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u8acb\u306e\u5834\u5408\u306f\u3001\u901a\u5e38\u306e\u4f1a\u793e\u8a2d\u7acb\u3068\u540c\u69d8\u306b\u3001\u767b\u8a18\u30fb\u4f9b\u8a17\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u8acb\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u7533\u8acb\u3092\u9032\u3081\u307e\u3059\u3002<\/p>\n<h3>3-3.\u7533\u8acb\u66f8\u306b\u7279\u4f8b\u5229\u7528\u306e\u65e8\u3092\u8a18\u8f09\u3059\u308b<\/h3>\n<p>\u901a\u5e38\u306e\u8a2d\u7acb\u767b\u8a18\u306b\u5fc5\u8981\u306a\u4e8b\u9805\u3092\u8a18\u5165\u3057\u305f\u3046\u3048\u3067\u3001\u7279\u4f8b\u3092\u6c42\u3081\u308b\u65e8\u3068\u5e0c\u671b\u3059\u308b\u65e5\u3092\u7533\u8acb\u66f8\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\u8a18\u8f09\u65b9\u6cd5\u306f\u3001\u7a93\u53e3\u7533\u8acb\u30fb\u90f5\u9001\u7533\u8acb\u3068\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u8acb\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u7a93\u53e3\u30fb\u90f5\u9001\u7533\u8acb\u306e\u5834\u5408<\/strong><\/p>\n<p class=\"attention-p\">\u7a93\u53e3\u3067\u66f8\u9762\u7533\u8acb\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u7533\u8acb\u66f8\u306e\u4f59\u767d\u306b\u3001\u767b\u8a18\u306e\u5e74\u6708\u65e5\u306f\u300c\u767b\u8a18\u3059\u3079\u304d\u4e8b\u9805\u300d\u306e\u300c\u4f1a\u793e\u6210\u7acb\u306e\u5e74\u6708\u65e5\u300d\u306b\u8a18\u8f09\u3057\u305f\u65e5\u4ed8\u306e\u3068\u304a\u308a\u3068\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u308b\u65e8\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\u3042\u308f\u305b\u3066\u3001\u300c\u767b\u8a18\u3059\u3079\u304d\u4e8b\u9805\u300d\u6b04\u306e\u300c\u4f1a\u793e\u6210\u7acb\u306e\u5e74\u6708\u65e5\u300d\u306b\u306f\u3001\u5e0c\u671b\u3059\u308b\u4f11\u65e5\u306e\u65e5\u4ed8\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.moj.go.jp\/content\/001455099.pdf\" target=\"_blank\" rel=\"noopener\"><strong>\u6cd5\u52d9\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u8a18\u8f09\u4f8b<\/strong><\/a>\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"attention a-3\">\n<p><strong>\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u8acb\u306e\u5834\u5408<\/strong><\/p>\n<p class=\"attention-p\">\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u8acb\u3067\u306f\u3001\u7533\u8acb\u66f8\u306e\u4f59\u767d\u3067\u306f\u306a\u304f\u3001<span class=\"f-marker-y\">\u300c\u305d\u306e\u4ed6\u306e\u7533\u8acb\u66f8\u8a18\u8f09\u4e8b\u9805\u300d\u6b04\u306b\u7279\u4f8b\u3092\u6c42\u3081\u308b\u65e8\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/span><br \/>\u300c\u767b\u8a18\u3059\u3079\u304d\u4e8b\u9805\u300d\u6b04\u306e\u300c\u4f1a\u793e\u6210\u7acb\u306e\u5e74\u6708\u65e5\u300d\u306b\u306f\u3001\u7a93\u53e3\u7533\u8acb\u3084\u90f5\u9001\u7533\u8acb\u3068\u540c\u69d8\u306b\u3001\u5e0c\u671b\u3059\u308b\u4f11\u65e5\u306e\u65e5\u4ed8\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<h3>3-4.\u53d7\u4ed8\u6642\u9593\u306b\u6ce8\u610f\u3057\u3066\u7533\u8acb\u3092\u884c\u3046<\/h3>\n<p>\u4f11\u65e5\u3092\u4f1a\u793e\u8a2d\u7acb\u65e5\u306b\u3059\u308b\u306b\u306f\u3001\u5e0c\u671b\u3059\u308b\u4f11\u65e5\u306e\u76f4\u524d\u306e\u958b\u5e81\u65e5\u306b\u7533\u8acb\u3057\u3001\u305d\u306e\u65e5\u4ed8\u3067\u53d7\u4ed8\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u6cd5\u52d9\u5c40\u306e\u958b\u5e81\u6642\u9593\u306f\u539f\u5247\u3068\u3057\u3066\u5e73\u65e58:30\uff5e17:15\u3067\u3059\u3002<br \/>\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u8acb\u30b7\u30b9\u30c6\u30e0\u306f\u5e73\u65e521:00\u307e\u3067\u5229\u7528\u3067\u304d\u307e\u3059\u304c\u3001\u5f53\u65e5\u53d7\u4ed8\u3068\u306a\u308b\u306e\u306f17:15\u307e\u3067\u306b\u5230\u9054\u3057\u305f\u7533\u8acb\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u7a93\u53e3\u7533\u8acb\u306e\u5834\u5408<\/strong><br \/><span class=\"f-marker-y\">\u7a93\u53e3\u7533\u8acb\u3067\u306f\u3001\u5e0c\u671b\u3059\u308b\u4f11\u65e5\u306e\u76f4\u524d\u306e\u958b\u5e81\u65e5\u306e\u958b\u5e81\u6642\u9593\u5185\u306b\u6cd5\u52d9\u5c40\u3078\u7533\u8acb\u3057\u307e\u3059\u3002<\/span><br \/>\u53d7\u4ed8\u304c\u305d\u306e\u65e5\u306e\u3046\u3061\u306b\u884c\u308f\u308c\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u7d42\u4e86\u9593\u969b\u3067\u306f\u306a\u304f\u3001\u6642\u9593\u306b\u4f59\u88d5\u3092\u3082\u3063\u3066\u6301\u53c2\u3059\u308b\u306e\u304c\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"attention a-3\">\n<p><strong>\u90f5\u9001\u7533\u8acb\u306e\u5834\u5408<\/strong><\/p>\n<p><span class=\"f-marker-y\">\u90f5\u9001\u7533\u8acb\u3067\u306f\u3001\u767a\u9001\u65e5\u3067\u306f\u306a\u304f\u3001\u6cd5\u52d9\u5c40\u306b\u5230\u9054\u3057\u3001\u305d\u306e\u65e5\u4ed8\u3067\u53d7\u3051\u4ed8\u3051\u3089\u308c\u305f\u65e5\u304c\u57fa\u6e96\u3068\u306a\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p>\u5e0c\u671b\u3059\u308b\u4f11\u65e5\u306e\u76f4\u524d\u306e\u958b\u5e81\u65e5\u306e\u958b\u5e81\u6642\u9593\u5185\u306b\u6cd5\u52d9\u5c40\u3078\u5230\u9054\u3057\u3001\u305d\u306e\u65e5\u4ed8\u3067\u53d7\u3051\u4ed8\u3051\u3089\u308c\u306a\u3051\u308c\u3070\u3001\u672c\u7279\u4f8b\u306f\u5229\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u90f5\u9001\u7533\u8acb\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u4f59\u88d5\u3092\u3082\u3063\u3066\u767a\u9001\u3057\u3001\u914d\u9054\u65e5\u6642\u6307\u5b9a\u306e\u6d3b\u7528\u3082\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<br 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