{"id":7531,"date":"2026-05-01T10:00:19","date_gmt":"2026-05-01T01:00:19","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/?p=7531"},"modified":"2026-04-30T17:01:10","modified_gmt":"2026-04-30T08:01:10","slug":"sole-proprietor-resident-tax","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/sole-proprietor-resident-tax","title":{"rendered":"\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4f4f\u6c11\u7a0e\u306e\u76ee\u5b89\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3084\u652f\u6255\u3044\u65b9\u6cd5\u3082\u89e3\u8aac"},"content":{"rendered":"

\u300c\u4f4f\u6c11\u7a0e\u3063\u3066\u53ce\u5165\u304c\u3044\u304f\u3089\u306b\u306a\u3063\u305f\u3089\u767a\u751f\u3059\u308b\u306e\u300d<\/strong>
\u300c\u3069\u3046\u7533\u544a\u3059\u308b\u3093\u3060\u308d\u3046\u300d
\u300c\u4f4f\u6c11\u7a0e\u304c\u9ad8\u3044\u3068\u805e\u3044\u305f\u3053\u3068\u304c\u3042\u308b\u3051\u3069\u3001\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f\u300d<\/strong><\/p>\n

\u8d77\u696d\u3057\u305f\u3066\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u3053\u3093\u306a\u7591\u554f\u3084\u4e0d\u5b89\u304c\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306f\u78ba\u5b9a\u7533\u544a\u3059\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u5f8c\u304b\u3089\u652f\u6255\u901a\u77e5\u304c\u6765\u308b\u306e\u3067\u3001\u3042\u3089\u304b\u3058\u3081\u4f4f\u6c11\u7a0e\u984d\u3092\u628a\u63e1\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u7d0d\u7a0e\u306b\u652f\u969c\u3092\u304d\u305f\u3059<\/span><\/strong>\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n

\u4f4f\u6c11\u7a0e\u306e\u4ed5\u7d44\u307f\u3092\u77e5\u3063\u3066\u30b9\u30e0\u30fc\u30ba\u306b\u7d0d\u7a0e\u3067\u304d\u308b\u3088\u3046\u3001\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3059\u308b\u76ee\u5b89\u3001<\/strong>\u6240\u5f97\u3054\u3068\u306e\u4f4f\u6c11\u7a0e\u984d\u306e\u4f8b<\/strong>\u3001\u8a08\u7b97\u65b9\u6cd5\u3001\u652f\u6255\u65b9\u6cd5<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u4f4f\u6c11\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u65b9\u6cd5<\/strong>\u306b\u3064\u3044\u3066\u3082\u89e6\u308c\u307e\u3059\u3002
\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u77e5\u308a\u3001\u4e0d\u5b89\u3092\u89e3\u6d88\u3057\u3066\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

1.\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3059\u308b\u76ee\u5b89\u306f\u6240\u5f9745\u4e07\u5186<\/h2>\n

\u6240\u5f97\u304c\u4e00\u5b9a\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u4f4f\u6c11\u7a0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002\u6240\u5f97\u304c\u3044\u304f\u3089\u304b\u3089\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3059\u308b\u306e\u304b\u3001\u76ee\u5b89\u984d\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

1-1.\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3059\u308b\u76ee\u5b89\u984d\u306f45\u4e07\u5186\u304b\u3089<\/h3>\n

\u7d50\u8ad6\u304b\u3089\u8a00\u3046\u3068\u3001\u591a\u304f\u306e\u81ea\u6cbb\u4f53\u3067\u3001\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3059\u308b\u6240\u5f97\u306e\u76ee\u5b89\u306f45\u4e07\u5186<\/span>\u304b\u3089\u3067\u3059\u3002<\/strong><\/p>\n

\n

\u3010\u4f4f\u6c11\u7a0e\u767a\u751f\u306e\u76ee\u5b89\u984d\uff1a\u5358\u8eab\u4e16\u5e2f\uff08\u6276\u990a\u89aa\u65cf\u306a\u3057\uff09\u306e\u5834\u5408\u3011<\/strong><\/p>\n

\u30fb45\u4e07\u5186<\/p>\n<\/div>\n

\u305f\u3060\u3057\u3001\u3053\u308c\u306f\u5358\u8eab\u8005\u306e\u76ee\u5b89\u3067\u3059\u3002\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306f\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3059\u308b\u76ee\u5b89\u984d\u306f\u4e0a\u304c\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u751f\u8a08\u540c\u4e00\u914d\u5076\u8005\u3068\u6276\u990a\u89aa\u65cf1\u4eba\u3067\u3042\u308c\u3070\u3001\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3059\u308b\u76ee\u5b89\u984d\u306f<\/strong><\/span>136\u4e07\u5186<\/strong><\/span>\u3067\u3059\u3002<\/span><\/p>\n

\n

\u3010\u4f4f\u6c11\u7a0e\u767a\u751f\u306e\u76ee\u5b89\u984d\uff1a\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u3011<\/strong><\/p>\n

\u76ee\u5b89\u984d\u306e\u8a08\u7b97\u5f0f
\u30fb35\u4e07\u5186\u00d7\uff08\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\uff0b\u6276\u990a\u89aa\u65cf\u6570\uff0b1\uff09\uff0b31\u4e07\u5186<\/p>\n<\/div>\n

1-2.\u4f4f\u6c11\u7a0e\u306f\u81ea\u6cbb\u4f53\u306b\u7d0d\u3081\u308b\u7a0e\u91d1<\/h3>\n

\u7d0d\u7a0e\u8005\u304c\u4f4f\u3093\u3067\u3044\u308b\u81ea\u6cbb\u4f53\u306b\u7d0d\u3081\u308b\u7a0e\u91d1\u3067\u3042\u308a\u3001\u81ea\u6cbb\u4f53\u3054\u3068\u306e\u8ab2\u7a0e\u57fa\u6e96\u7b49\u306e\u8a73\u7d30\u306f\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u6240\u5f97\u7a0e\u3068\u306f\u63a7\u9664\u984d\u30fb\u7a0e\u7387\u30fb\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308b<\/strong>\u70b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u3001\u4f4f\u6c11\u7a0e\u306e\u63a7\u9664\u984d\u306f\u6240\u5f97\u7a0e\u3088\u308a\u3082\u5c11\u984d\u306b\u306a\u308b\u3082\u306e\u304c\u591a\u3044\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6240\u5f97\u7a0e\u3092\u7b97\u51fa\u3059\u308b\u78ba\u5b9a\u7533\u544a\u306e\u6570\u5b57\u3067\u4f4f\u6c11\u7a0e\u3092\u898b\u7a4d\u3082\u308b\u3068\u3001\u60f3\u5b9a\u5916\u306b\u4f4f\u6c11\u7a0e\u304c\u9ad8\u304b\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3057\u3066\u3001\u3054\u81ea\u8eab\u3067\u4f4f\u6c11\u7a0e\u984d\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u203b\u3053\u308c\u4ee5\u5f8c\u3001\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u304c\u3001\u7d0d\u7a0e\u984d\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3059\u308b\u969b\u306f\u3001\u3054\u81ea\u8eab\u306e\u81ea\u6cbb\u4f53\u306e\u60c5\u5831\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n

2.\u3010\u6240\u5f97\u5225\u3011\u4f4f\u6c11\u7a0e\u76ee\u5b89\u984d\u65e9\u898b\u8868<\/h2>\n

\u6240\u5f97\u5225\u306b\u3001\u4f4f\u6c11\u7a0e\u984d\u306e\u76ee\u5b89\u984d\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u8868\u4e2d\u306e\u300c\u6240\u5f97\u984d\u300d\u306f\u3001\u5e74\u9593\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3092\u60f3\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u3010\u6240\u5f97\u5225\u3000\u4f4f\u6c11\u7a0e\u76ee\u5b89\u984d\uff08\u5358\u4f4d\uff1a\u5186\uff09\u3011<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u6240\u5f97\u984d<\/strong><\/th>\n\u2460\u5358\u8eab\u8005<\/strong><\/th>\n\u2461\u914d\u5076\u8005\u6709<\/strong><\/th>\n<\/tr>\n
100\u4e07<\/strong><\/td>\n62,000<\/td>\n29,000<\/td>\n<\/tr>\n
150\u4e07<\/strong><\/td>\n112,000<\/td>\n79,000<\/td>\n<\/tr>\n
200\u4e07<\/strong><\/td>\n162,000<\/td>\n129,000<\/td>\n<\/tr>\n
250\u4e07<\/strong><\/td>\n212,000<\/td>\n179,000<\/td>\n<\/tr>\n
300\u4e07<\/strong><\/td>\n262,000<\/td>\n229,000<\/td>\n<\/tr>\n
350\u4e07<\/strong><\/td>\n312,000<\/td>\n279,000<\/td>\n<\/tr>\n
400\u4e07<\/strong><\/td>\n362,000<\/td>\n329,000<\/td>\n<\/tr>\n
450\u4e07<\/strong><\/td>\n412,000<\/td>\n379,000<\/td>\n<\/tr>\n
500\u4e07<\/strong><\/td>\n462,000<\/td>\n429,000<\/td>\n<\/tr>\n
600\u4e07<\/strong><\/td>\n562,000<\/td>\n529,000<\/td>\n<\/tr>\n
700\u4e07<\/strong><\/td>\n662,000<\/td>\n629,000<\/td>\n<\/tr>\n
800\u4e07<\/strong><\/td>\n762,000<\/td>\n729,000<\/td>\n<\/tr>\n
900\u4e07<\/strong><\/td>\n862,000<\/td>\n829,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u203b\u6240\u5f97\u5272\u306e\u7a0e\u738710\uff05\u306b\u5747\u7b49\u52725,000\u5186\u3092\u8db3\u3057\u3066\u8a08\u7b97
\u203b\u2460\u5358\u8eab\u8005\u306f\u3001\u57fa\u790e\u63a7\u966443\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97
\u203b\u2461\u914d\u5076\u8005\u6709\u306f\u3001\u57fa\u790e\u63a7\u966443\u4e07\u5186\uff0b\u914d\u5076\u8005\u63a7\u966433\u4e07\u5186\uff1d76\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97<\/p>\n

\n

\u57fa\u790e\u63a7\u9664\u3068\u306f<\/span><\/p>\n

\u57fa\u790e\u63a7\u9664\u306f\u3082\u3063\u3068\u3082\u57fa\u672c\u7684\u306a\u63a7\u9664\u3067\u3059\u3002<\/strong><\/span><\/p>\n

\u63a7\u9664\u3068\u306f\u7a0e\u91d1\u3092\u7b97\u51fa\u3059\u308b\u969b\u306b\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3067\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3067\u306f\u8907\u6570\u306e\u63a7\u9664\u9805\u76ee\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6240\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u3057\u304b\u9069\u7528\u3055\u308c\u306a\u3044\u63a7\u9664\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u57fa\u790e\u63a7\u9664\u306f\u591a\u304f\u306e\u4eba\u304c\u5229\u7528\u3067\u304d\u308b\u63a7\u9664\uff08\u203b\uff09\u3067\u3059\u3002<\/p>\n

\u203b\u63a7\u9664\u306e\u8a73\u7d30\u306f\u7b2c\u56db\u7ae0\u306e\u300c<\/span>\u2461.\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u3066\u3010\u8ab2\u7a0e\u6240\u5f97\u984d\u3011\u3092\u7b97\u51fa<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044<\/span><\/p>\n<\/div>\n

3.\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4f4f\u6c11\u7a0e\u306b\u306f\u6240\u5f97\u5272\u3068\u5747\u7b49\u5272\u304c\u3042\u308b<\/h2>\n

\u4f4f\u6c11\u7a0e\u306f\u3001\u5927\u304d\u304f\u300c\u6240\u5f97\u5272\u300d\u3068\u300c\u5747\u7b49\u5272\u300d\u3092\u5408\u7b97\u3057\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n

<\/p>\n

\u203b\u6240\u5f97\u5272\u306e\u7a0e\u7387\u306f10\uff05\uff08\u9053\u5e9c\u770c\u6c11\u7a0e\u30fb\u90fd\u6c11\u7a0e4\uff05\uff0b\u533a\u5e02\u753a\u6751\u6c11\u7a0e6\uff05\uff09\u3002\u305f\u3060\u3057\u3001\u653f\u4ee4\u6307\u5b9a\u90fd\u5e02\u306b\u3064\u3044\u3066\u306f\u9053\u5e9c\u770c\u6c11\u7a0e\u30fb\u90fd\u6c11\u7a0e\u304c2\uff05\u3001\u533a\u5e02\u753a\u6751\u6c11\u7a0e\u304c8\uff05\u3002
\u203b\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u4e0a\u8a18\u306e\u7a0e\u7387\u3068\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

3-1.\u300c\u6240\u5f97\u5272\u300d\u3068\u300c\u5747\u7b49\u5272\u300d\u306e<\/strong>\u8a08\u7b97\u65b9\u6cd5<\/strong><\/h3>\n

\u305d\u308c\u305e\u308c\u306e\u63b2\u8f09\u65b9\u6cd5\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

\u6240\u5f97\u5272\u306f\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u305f\u8ab2\u7a0e<\/h6>\n

\u63a7\u9664\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u7d0d\u7a0e\u8005\u306e\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u3053\u3053\u3067\u3044\u3046\u6240\u5f97\u3068\u306f\u524d\u5e74\u306e\u6240\u5f97\u306e\u3053\u3068\u3001\u305d\u3057\u3066<\/span>\u6a19\u6e96\u7a0e\u7387\u306f10\uff05\u3067\u3059\u3002
\u305d\u3057\u3066\u3001\u524d\u8ff0\u306e\u901a\u308a\u6240\u5f97\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6240\u5f97\u304c\u4e00\u5b9a\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n

\u5747\u7b49\u5272\u306f\u4e00\u5f8b\u8ab2\u7a0e<\/h6>\n

\u6240\u5f97\u91d1\u984d\u306b\u304b\u304b\u308f\u3089\u305a\u4e00\u5f8b\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u57fa\u6e96\u91d1\u984d\u306f\u5747\u7b49\u52724,000\u5186\u3068\u68ee\u6797\u74b0\u5883\u7a0e1,000\u5186\u3092\u5408\u308f\u305b\u305f5,000\u5186\u3067\u3059\u3002\u4e00\u5f8b\u8ab2\u7a0e\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u6240\u5f97\u304c\u4e00\u5b9a\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n

\n

\u6a19\u6e96\u7a0e\u7387\u3068\u306f<\/span><\/p>\n

\u6a19\u6e96\u7a0e\u7387\u3068\u306f\u3001\u5730\u65b9\u7a0e\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u300c\u6a19\u6e96\u300d\u7684\u306a\u7a0e\u7387\u306e\u3053\u3068\u3067\u3059\u3002\u00a0\u3042\u304f\u307e\u3067\u300c\u6a19\u6e96\u300d\u3067\u3059\u306e\u3067\u3001\u8a72\u5f53\u81ea\u6cbb\u4f53\u306b\u8ca1\u653f\u4e0a\u306e\u7279\u5225\u306a\u4e8b\u60c5\u304c\u3042\u308c\u3070\u3001\u7570\u306a\u308b\u7a0e\u7387\u306e\u8a2d\u5b9a\u306f\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<\/div>\n

4.\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4f4f\u6c11\u7a0e\u306f\u3069\u3046\u6c7a\u307e\u308b\uff1f\u8a08\u7b97\u65b9\u6cd5\u3092\u30b9\u30c6\u30c3\u30d7\u3067\u7d39\u4ecb<\/h2>\n

\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u30924\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

<\/p>\n

 <\/p>\n

\u2460.\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u3010\u7dcf\u6240\u5f97\u984d\u3011\u3092\u7b97\u51fa<\/h3>\n

\u524d\u5e74\u5ea6\u306e\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u3066\u7dcf\u6240\u5f97\u984d<\/span>\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/strong><\/p>\n

\u5fc5\u8981\u7d4c\u8cbb\u3068\u306f\u3001\u4e8b\u696d\u306b\u95a2\u9023\u3059\u308b\u652f\u51fa\u3067\u3042\u308a\u3001\u4e8b\u696d\u6e96\u5099\u306e\u305f\u3081\u306e\u8cbb\u7528\u3067\u3042\u308c\u3070\u3001\u958b\u696d\u524d\u306e\u8cbb\u7528\u3082\u5fc5\u8981\u7d4c\u8cbb\u306b\u5165\u308c\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u5fc5\u8981\u7d4c\u8cbb\u3092\u904e\u4e0d\u8db3\u306a\u304f\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u3001\u7d0d\u7a0e\u984d\u7b97\u51fa\u306e\u7b2c\u4e00\u6b69\u3067\u3042\u308a\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u4e8b\u696d\u904b\u55b6\u306e\u57fa\u672c\u3067\u3059\u3002\u306a\u304a\u3001\u9752\u8272\u7533\u544a\u306b\u304b\u304b\u308b\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/a>\u3084\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e<\/a>\u304c\u3042\u308c\u3070\u3053\u3053\u3067\u5dee\u3057\u5f15\u304d\u307e\u3059\u3002<\/p>\n

\u2461.\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u3066\u3010\u8ab2\u7a0e\u6240\u5f97\u984d\u3011\u3092\u7b97\u51fa<\/h3>\n

\u7dcf\u6240\u5f97\u91d1\u984d\u304b\u3089\u3001\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u3066<\/strong><\/span>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d<\/strong><\/span>\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/strong>\u5bfe\u8c61\u306e\u63a7\u9664\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001<\/span>\u6b21\u306e\u3088\u3046\u306a\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

1.\u57fa\u790e\u63a7\u9664<\/strong><\/h5>\n

\u672c\u4eba\u306e\u6240\u5f97\u306b\u5fdc\u3058\u3066\u63a7\u9664\u984d\u304c\u6c7a\u5b9a<\/p>\n\n\n\n\n\n\n\n
\u6240\u5f97\u91d1\u984d<\/strong><\/th>\n\u63a7\u9664\u984d<\/strong><\/th>\n<\/tr>\n
2,400\u4e07\u5186\u4ee5\u4e0b<\/td>\n43\u4e07\u5186<\/td>\n<\/tr>\n
2,400\u4e07\u5186\u8d85\uff5e2,450\u4e07\u5186\u4ee5\u4e0b<\/td>\n29\u4e07\u5186<\/td>\n<\/tr>\n
2,450\u4e07\u5186\u8d85\uff5e2,500\u4e07\u5186\u4ee5\u4e0b<\/td>\n15\u4e07\u5186<\/td>\n<\/tr>\n
2,500\u4e07\u5186\u8d85<\/td>\n\u9069\u7528\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
2.\u914d\u5076\u8005\u63a7\u9664<\/strong><\/h5>\n

\u63a7\u9664\u984d\u3000\u3000\u6700\u9ad833\u4e07\u5186
\u203b\u63a7\u9664\u3092\u53d7\u3051\u308b\u672c\u4eba\u306e\u6240\u5f97\u306b\u3088\u308a\u63a7\u9664\u984d\u304c\u5909\u308f\u308b
\u203b\u672c\u4eba\u306e\u6240\u5f97\u304c1,000\u4e07\u5186\u8d85\u3067\u9069\u7528\u304c\u306a\u304f\u306a\u308b<\/p>\n

3.\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/strong><\/h5>\n

\u63a7\u9664\u984d\u3000\u3000\u6700\u9ad833\u4e07\u5186
\u203b\u63a7\u9664\u3092\u53d7\u3051\u308b\u672c\u4eba\u306e\u6240\u5f97\u3068\u3001\u914d\u5076\u8005\u306e\u6240\u5f97\u306b\u3088\u308a\u63a7\u9664\u984d\u304c\u5909\u308f\u308b
\u203b\u672c\u4eba\u306e\u6240\u5f97\u304c1,000\u4e07\u5186\u8d85\u3067\u9069\u7528\u304c\u306a\u304f\u306a\u308b
\u203b\u914d\u5076\u8005\u306e\u6240\u5f97\u8981\u4ef6\u300058\u4e07\u5186\u4ee5\u4e0b<\/p>\n

4.\u6276\u990a\u63a7\u9664<\/strong><\/h5>\n

\u63a7\u9664\u984d33\u4e07\u5186\uff5e45\u4e07\u5186\uff08\u6276\u990a\u89aa\u65cf\u306e\u5e74\u9f62\u306b\u5fdc\u3058\u3066\uff09<\/p>\n\n\n\n\n\n\n\n
\u6276\u990a\u63a7\u9664\u306e\u7a2e\u985e<\/strong><\/th>\n\u5bfe\u8c61\u5e74\u9f62<\/strong><\/th>\n\u63a7\u9664\u984d<\/strong><\/th>\n<\/tr>\n
\u4e00\u822c\u6276\u990a\u63a7\u9664<\/strong><\/td>\n16\u6b73\u304b\u308918\u6b73
23\u6b73\u304b\u308969\u6b73<\/td>\n		33\u4e07\u5186<\/td>\n<\/tr>\n
\u7279\u5b9a\u6276\u990a\u89aa\u65cf<\/strong><\/td>\n19\u6b73\u304b\u308922\u6b73<\/td>\n45\u4e07\u5186<\/td>\n<\/tr>\n
\u8001\u4eba\u7279\u990a\u89aa\u65cf<\/strong><\/td>\n70\u6b73\u4ee5\u4e0a<\/td>\n38\u4e07\u5186<\/td>\n<\/tr>\n
\u540c\u5c45\u8001\u89aa\u7b49\u89aa\u65cf<\/strong><\/td>\n70\u6b73\u4ee5\u4e0a<\/td>\n45\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u203b\u88ab\u6276\u990a\u8005\u306e\u6240\u5f97\u8981\u4ef6\u300058\u4e07\u5186\u4ee5\u4e0b
\u203b\u4ee4\u548c8\u5e74\u5ea6\u3088\u308a\u3001\u5927\u5b66\u751f\u5e74\u4ee3\u306e\u5b50\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306b\u53d7\u3051\u3089\u308c\u308b\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u3082\u65b0\u8a2d\u3002\u88ab\u6276\u990a\u8005\u3067\u3042\u308b\u5b50\u306e\u6240\u5f97\u8981\u4ef6\u304c58\u4e07\u5186\u3092\u8d85\u3048\u3066\u3082\u3001\u300c123\u4e07\u5186\u4ee5\u4e0b\u300d\u307e\u3067\u306a\u3089\u3070\u4e00\u5b9a\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b<\/p>\n

5.\u969c\u5bb3\u8005\u63a7\u9664<\/strong><\/h5>\n

\u63a7\u9664\u984d\u300026\u4e07\u5186\uff5e53\u4e07\u5186\uff08\u969c\u5bb3\u7b49\u306b\u5fdc\u3058\u3066\uff09<\/p>\n\n\n\n\n\n\n
\u969c\u5bb3\u7b49\u306e\u72b6\u6cc1<\/strong><\/th>\n\u63a7\u9664\u984d<\/strong><\/th>\n<\/tr>\n
\u969c\u5bb3\u8005\u3067\u3042\u308b\u672c\u4eba\u30fb\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf1\u4eba\u306b\u3064\u304d<\/td>\n26\u4e07\u5186<\/td>\n<\/tr>\n
\u7279\u5225\u969c\u5bb3\u8005(\u969c\u5bb3\u8005\u306e\u3046\u3061\u7279\u306b\u91cd\u5ea6\u306e\u969c\u5bb3\u306e\u3042\u308b\u65b9)\u306e\u5834\u5408<\/td>\n30\u4e07\u5186<\/td>\n<\/tr>\n
\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u307e\u305f\u306f\u6276\u990a\u89aa\u65cf\u304c\u3001\u672c\u4eba\u307e\u305f\u306f\u672c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u89aa\u65cf\u3068\u540c\u5c45\u3057\u3066\u3044\u308b\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408<\/td>\n53\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
6.\u5be1\u5a66\u63a7\u9664<\/strong><\/h5>\n

\u63a7\u9664\u984d\u300026\u4e07\u5186
\u203b\u63a7\u9664\u3092\u53d7\u3051\u308b\u672c\u4eba\u306e\u6240\u5f97\u8981\u4ef6\u3000500\u4e07\u5186\u4ee5\u4e0b<\/p>\n

7.\u3072\u3068\u308a\u89aa\u63a7\u9664<\/strong><\/h5>\n

\u63a7\u9664\u984d\u300030\u4e07\u5186
\u203b\u63a7\u9664\u3092\u53d7\u3051\u308b\u672c\u4eba\u306e\u6240\u5f97\u8981\u4ef6\u3000500\u4e07\u5186\u4ee5\u4e0b<\/p>\n

8.\u52e4\u52b4\u5b66\u751f\u63a7\u9664<\/strong><\/h5>\n

\u63a7\u9664\u984d\u300026\u4e07\u5186
\u203b\u88ab\u6276\u990a\u8005\u306e\u6240\u5f97\u8981\u4ef6\u3000\u6240\u5f97\u91d1\u984d85\u4e07\u5186\u4ee5\u4e0b\u3002\u304b\u3064\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u3046\u3061\u7d66\u4e0e\u6240\u5f97\u7b49\u4ee5\u5916\u306e\u6240\u5f97\u304c10\u4e07\u5186\u4ee5\u4e0b<\/p>\n

9.\u96d1\u640d\u63a7\u9664<\/strong><\/h5>\n

\u6b21\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u591a\u3044\u91d1\u984d<\/p>\n

    \n
  • \uff08\u640d\u5931\u306e\u91d1\u984d\uff0d\u4fdd\u967a\u7b49\u306b\u3088\u308a\u88dc\u3066\u3093\u3055\u308c\u305f\u984d\uff09\uff0d\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u00d710\uff05<\/li>\n
  • \u707d\u5bb3\u95a2\u9023\u652f\u51fa\u306e\u91d1\u984d\uff0d5\u4e07\u5186<\/li>\n<\/ul>\n
    10.\u533b\u7642\u8cbb\u63a7\u9664<\/strong><\/h5>\n

    \u63a7\u9664\u984d\u3000\u4ee5\u4e0b\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u7b97\u51fa<\/p>\n

    \uff08\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\uff0d\u4fdd\u967a\u7b49\u306b\u3088\u308a\u88dc\u3066\u3093\u3055\u308c\u305f\u984d\uff09\uff0d\uff5b\uff08\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u00d75\uff05\uff09\u53c8\u306f10\u4e07\u5186\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u91d1\u984d\uff5d<\/strong>
    \u203b\u9650\u5ea6\u984d200\u4e07\u5186<\/p>\n

    11.\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236<\/strong><\/h5>\n

    \u63a7\u9664\u984d\u3000\u4ee5\u4e0b\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u7b97\u51fa<\/p>\n

    \uff08\u30b9\u30a4\u30c3\u30c1OTC\u533b\u85ac\u54c1\u306e\u8cfc\u5165\u984d\uff0d\u4fdd\u967a\u7b49\u3067\u88dc\u3066\u3093\u3055\u308c\u305f\u984d\uff09\uff0d12,000\u5186<\/strong>
    \u203b\u9650\u5ea6\u984d88,000\u5186
    \u203b\u533b\u7642\u8cbb\u63a7\u9664\u3068\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306f\u9078\u629e\u9069\u7528<\/p>\n

    12.\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/strong><\/h5>\n

    \u63a7\u9664\u984d\u3000\u5bfe\u8c61\u306e\u5e74\u306b\u652f\u6255\u3063\u305f\u984d<\/p>\n

    13.\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664<\/strong><\/h5>\n

    \u63a7\u9664\u984d\u3000\u5bfe\u8c61\u306e\u5e74\u306b\u652f\u6255\u3063\u305f\u984d<\/p>\n

    14.\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/strong><\/h5>\n

    \u63a7\u9664\u984d\u3000\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306b\u5fdc\u3058\u3066\u6240\u5b9a\u306e\u984d\u3092\u63a7\u9664<\/p>\n

    \u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u304c\u3042\u308b<\/p>\n

      \n
    • \u4fdd\u967a\u306e\u533a\u5206\u3054\u3068\u306e\u63a7\u9664\u4e0a\u9650\u300028,000\u5186<\/li>\n
    • \uff13\u3064\u306e\u533a\u5206\u3092\u5408\u308f\u305b\u305f\u9650\u5ea6\u984d\u306f7\u4e07\u5186<\/li>\n<\/ul>\n\n\n\n\n\n\n
      \u533a\u5206<\/strong><\/th>\n\u63a7\u9664\u4e0a\u9650<\/strong><\/th>\n<\/tr>\n
      \n
        \n
      • 1.\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/li>\n<\/ul>\n<\/td>\n
      		28,000\u5186<\/td>\n<\/tr>\n
      2.\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n28,000\u5186<\/td>\n<\/tr>\n
      3.\u4ecb\u8b77\u533b\u7642\u4fdd\u967a\u6599\u63a7\u9664<\/td>\n28,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      \u203b\u5e73\u621024\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u5951\u7d04\u3057\u305f\u4fdd\u967a\u306e\u5834\u5408<\/p>\n

      15.\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/strong><\/h5>\n

      \u63a7\u9664\u984d\u3000\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306b\u5fdc\u3058\u3066\u6240\u5b9a\u306e\u984d\u3092\u63a7\u9664<\/p>\n\n\n\n\n\n
      \u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u984d<\/strong><\/th>\n\u63a7\u9664\u984d<\/strong><\/th>\n<\/tr>\n
      50,000\u5186\u4ee5\u4e0b\u3000<\/td>\n\u652f\u6255\u3044\u91d1\u984d\u306e2\u5206\u306e1<\/td>\n<\/tr>\n
      50,000\u5186\u8d85<\/td>\n25,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      \u203b\u4ee4\u548c8\u5e74\u4f4f\u6c11\u7a0e\u63a7\u9664\u306e\u5834\u5408<\/p>\n

      \u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u591a\u304f\u306f\u63a7\u9664\u984d\u304c\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u30fb\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u30fb\u4ecb\u8b77\u4fdd\u967a\u6599\u7b49\u304c\u5bfe\u8c61\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/strong>\u3084\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664<\/strong>\u306f\u3001\u652f\u51fa\u984d\u3092\u5168\u984d\u63a7\u9664\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

      \u2462.\u3010\u6240\u5f97\u5272\u984d\u3011\u3092\u7b97\u51fa<\/h3>\n

      \u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306b\u7a0e\u7387\u3092\u304b\u3051\u3066\u3001<\/strong><\/span>\u6240\u5f97\u5272\u984d<\/strong><\/span>\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n

      \u3055\u3089\u306b\u3001\u914d\u5f53\u63a7\u9664\u30fb\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u30fb\u5bc4\u9644\u91d1\u7a0e\u984d\u63a7\u9664\uff08\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u7b49\uff09\u3068\u3044\u3063\u305f<\/strong><\/span>\u7a0e\u984d\u63a7\u9664<\/strong><\/span>\u304c\u3042\u308c\u3070\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7a0e\u984d\u63a7\u9664\u306f\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306b\u7a0e\u7387\u3092\u304b\u3051\u305f\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u3051\u308b\u63a7\u9664\u3067\u3059\u3002<\/span><\/p>\n

      \n

      \u3010\u7a0e\u984d\u63a7\u9664\u304c\u3042\u308b\u3068\u304d\u306e\u8a08\u7b97\u5f0f\u3011<\/strong><\/p>\n

      \u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u00d710\uff05\uff0d\u7a0e\u984d\u63a7\u9664<\/p>\n<\/div>\n

      \u2463.\u6240\u5f97\u5272\u306b\u5747\u7b49\u5272\u3092\u52a0\u7b97\u3057\u3066\u3010\u4f4f\u6c11\u7a0e\u984d\u3011\u3092\u7b97\u51fa<\/h3>\n

      \u6240\u5f97\u5272\u984d\u306b\u5747\u7b49\u5272\u984d\u3092\u8db3\u3057\u3066\u3001<\/strong><\/span>\u500b\u4eba\u4f4f\u6c11\u7a0e\u984d<\/strong><\/span>\u3092\u7b97\u51fa\u3057\u307e\u3059<\/strong>\u3002<\/span><\/p>\n

      \u5747\u7b49\u5272\u306f\u6240\u5f97\u52724,000\u5186<\/strong>\u3001\u68ee\u6797\u74b0\u5883\u7a0e1,000\u5186<\/strong>\u7a0b\u5ea6\u306e\u81ea\u6cbb\u4f53\u304c\u591a\u3044\u3067\u3059\u3002\u68ee\u6797\u74b0\u5883\u7a0e\u306f\u4ee4\u548c6\u5e74\u5ea6\uff082024\u5e74\u5ea6\uff09\u304b\u3089\u958b\u59cb\u3055\u308c\u305f\u7a0e\u91d1\u3067\u3001\u56fd\u571f\u306b\u304a\u3051\u308b\u68ee\u6797\u306e\u6574\u5099\u306e\u4fc3\u9032\u306e\u305f\u3081\u306b\u5fb4\u53ce\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n

      5.\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4f4f\u6c11\u7a0e\u3000\u652f\u6255\u3044\u65b9\u6cd5\u306f\u8907\u6570\u3042\u308b<\/h2>\n

      \u4f4f\u6c11\u7a0e\u306e\u652f\u6255\u3044\u65b9\u6cd5\u306f\u8907\u6570\u3042\u308a\u307e\u3059\u3002\u3044\u3064\u3001\u3069\u306e\u3088\u3046\u306b\u652f\u6255\u3046\u306e\u304b\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

      \u4f4f\u6c11\u7a0e\u3092\u652f\u6255\u3046\u6642\u671f<\/h5>\n

      \u304a\u4f4f\u3044\u306e\u81ea\u6cbb\u4f53\u304b\u3089\u30016\u6708\u521d\u65ec\u3092\u3081\u3069\u306b1\u5e74\u5206\u306e\u7d0d\u4ed8\u66f8\u304c\u90f5\u9001\u3055\u308c\u307e\u3059\u3002\u7d0d\u4ed8\u66f8\u306e\u7d0d\u4ed8\u671f\u9650\u306f\u300c6\u6708\u672b\u300d\u300c8\u6708\u672b\u300d\u300c10\u6708\u672b\u300d\u300c\u7fcc\u5e741\u6708\u672b\u300d\u306e4\u56de\u306b\u5206\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4e00\u62ec\u7d0d\u4ed8\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

      \u4f4f\u6c11\u7a0e\u306e\u652f\u6255\u3044\u65b9\u6cd5<\/h5>\n

      \u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u7d0d\u4ed8\u3001\u7d0d\u7a0e\u901a\u77e5\u66f8\uff08\u30b3\u30f3\u30d3\u30cb\u30fb\u91d1\u878d\u6a5f\u95a2\u7d0d\u4ed8\uff09\u3001\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u652f\u6255\u3044\u3001\u53e3\u5ea7\u5f15\u304d\u843d\u3068\u3057\u7b49\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u7279\u5fb4\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

        \n
      • \u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u7d0d\u4ed8<\/strong><\/span>
        \u3054\u81ea\u8eab\u3067\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002\u624b\u7d9a\u304d\u65b9\u6cd5\u306f\u3000\u30dd\u30a4\u30f3\u30c8\u304c\u8caf\u3081\u3089\u308c\u308b\u3053\u3068\u3084\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u5206\u5272\u6255\u3044\u304c\u5229\u7528\u3067\u304d\u308b\u3068\u3044\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u81ea\u6cbb\u4f53\u304c\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u7d0d\u4ed8\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u3044\u3001\u3082\u3057\u304f\u306f\u3054\u5229\u7528\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u7a2e\u985e\u304c\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u3044\u3001\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u306b\u6ce8\u610f\u3057\u307e\u3059\u3002<\/li>\n
      • \u53e3\u5ea7\u5f15\u304d\u843d\u3068\u3057<\/strong><\/span>
        \u3054\u81ea\u8eab\u3067\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002\u300c\u4e00\u62ec\u6255\u3044\u300d\u300c\u5206\u5272\u6255\u3044\u300d\u306f\u4efb\u610f\u3067\u9078\u629e\u3067\u304d\u307e\u3059\u3002\u4fbf\u5229\u306a\u4e00\u65b9\u3067\u3001\u53e3\u5ea7\u306e\u6b8b\u9ad8\u4e0d\u8db3\u306b\u6ce8\u610f\u3057\u307e\u3059\u3002<\/span>\u5f15\u304d\u843d\u3068\u3057\u65e5\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/li>\n
      • \u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u652f\u6255\u3044<\/strong>
        \u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u306e\u5404\u7a2e\u30a2\u30d7\u30ea\u3092\u4f7f\u7528\u3057\u3066\u652f\u6255\u3046\u65b9\u6cd5\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u5404\u7a2e\u30a2\u30d7\u30ea\u3067<\/span>\u7d0d\u4ed8\u66f8\u306b\u5370\u5b57\u3055\u308c\u305f\u30d0\u30fc\u30b3\u30fc\u30c9\u3092\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u306e\u30ab\u30e1\u30e9\u3067\u8aad\u307f\u53d6\u308a\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u5bfe\u5fdc\u30a2\u30d7\u30ea\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/li>\n
      • \u7d0d\u7a0e\u901a\u77e5\u66f8\uff08\u30b3\u30f3\u30d3\u30cb\u30fb\u91d1\u878d\u6a5f\u95a2\u7d0d\u4ed8\uff09<\/strong><\/span>
        \u7d0d\u4ed8\u66f8\u3092\u30b3\u30f3\u30d3\u30cb\u3084\u91d1\u878d\u6a5f\u95a2\u306b\u6301\u53c2\u3057\u3066\u652f\u6255\u3044\u307e\u3059\u3002\u4e8b\u524d\u306e\u624b\u7d9a\u304d\u306f\u4e0d\u8981\u3067\u3059\u304c\u3001\u81ea\u3089\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u7d0d\u4ed8\u306e\u3057\u5fd8\u308c\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n

        6.\u4f4f\u6c11\u7a0e\u304c\u9ad8\u3044\u3068\u611f\u3058\u305f\u3089\uff01\u4f4f\u6c11\u7a0e\u306e\u7bc0\u7a0e\u65b9\u6cd53\u3064<\/h2>\n

        \u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4f4f\u6c11\u7a0e\u3092\u7bc0\u7a0e\u3067\u304d\u308b\u65b9\u6cd5\u30923\u3064\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

        6-1.\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b<\/h3>\n

        \u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d\u306f\u539f\u5247<\/strong>55\u4e07\u5186<\/span><\/strong>\u3067\u3059\u3002<\/strong>\u3055\u3089\u306b\u3001e-Tax\uff08\u56fd\u7a0e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\uff09\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3068\u3044\u3063\u305f\u6240\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3068\u63a7\u9664\u984d\u304c65\u4e07\u5186<\/span><\/strong>\u307e\u3067\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u308c\u3070\u3001\u7a4d\u6975\u7684\u306b\u5229\u7528\u3092\u691c\u8a0e\u3057\u305f\u3044\u3067\u3059\u3002<\/p>\n

        \u306a\u304a\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306e\u7533\u8acb\u3092\u3057\u3066\u3044\u3066\u3082\u3001\u6b63\u898f\u306e\u7c3f\u8a18\uff08\u8907\u5f0f\u7c3f\u8a18\uff09\u3067\u5e33\u7c3f\u3092\u4ed8\u3051\u306a\u3044\u3068\u63a7\u9664\u984d\u304c10\u4e07\u5186\u3068\u306a\u308b\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

        6-2.\u4e8b\u696d\u5c02\u5f93\u8005\u3078\u7d66\u4e0e\u3092\u652f\u7d66\u3057\u3066\u7bc0\u7a0e<\/h3>\n

        \u63a7\u9664\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u9752\u8272\u7533\u544a\u306b\u304a\u3051\u308b\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u7d66\u4e0e\u306f\u7d4c\u8cbb\u8a08\u4e0a\u304c\u53ef\u80fd<\/span><\/strong>\u3067\u3059\u3002<\/p>\n

        \u4e8b\u696d\u5c02\u5f93\u8005\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u3001\u5bfe\u8c61\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005<\/strong>\u3084\u305d\u306e\u4ed6\u306e\u89aa\u65cf<\/strong>\u3067\u3001\u5c02\u3089\u305d\u306e\u4e8b\u696d\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b<\/strong>\u4eba\u3067\u3059\u3002\u7d66\u4e0e\u3068\u3057\u3066\u652f\u6255\u3063\u305f\u91d1\u984d\u306e\u3046\u3061\u3001\u76f8\u5f53\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d\u3092\u5fc5\u8981\u7d4c\u8cbb\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002
        \u306a\u304a\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u672c\u4eba<\/span>\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3063\u3066\u3082\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n

        \n

        \u4e8b\u696d\u5c02\u5f93\u8005\u306e\u8981\u4ef6<\/span><\/p>\n

          \n
        • \u305d\u306e\u5e74\u306e12\u670831\u65e5\u73fe\u5728\u3067\u5e74\u9f62\u304c15\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/span><\/li>\n
        • \u539f\u5247\u3068\u3057\u3066\u3001\u305d\u306e\u5e74\u3092\u901a\u3058\u30666\u304b\u6708\u3092\u8d85\u3048\u308b\u671f\u9593\u3001\u8a72\u5f53\u306e\u9752\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u306b\u5c02\u3089\u5f93\u4e8b\u3057\u3066\u3044\u308b\u3053\u3068<\/span><\/li>\n<\/ul>\n<\/div>\n

          6-3.\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3084iDeCo\u306b\u52a0\u5165\u3059\u308b<\/h3>\n

          \u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3084iDeCo\u306b\u652f\u6255\u3046\u639b\u91d1\u306f\u5168\u984d\u304c\u6240\u5f97\u63a7\u9664\u3067\u304d\u308b\u305f\u3081\u3001\u4f4f\u6c11\u7a0e\u306e<\/strong><\/span>\u8ab2\u7a0e\u7dcf\u6240\u5f97\u984d\u3092\u5727\u7e2e\u53ef\u80fd<\/strong><\/span>\u3067\u3059\u3002<\/strong><\/span><\/p>\n

          \u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08<\/strong>\u3068\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u5c0f\u898f\u6a21\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u304c\u5229\u7528\u3067\u304d\u308b\u3001\u9000\u8077\u91d1\u3084\u8cb8\u4ed8\u306e\u5236\u5ea6\u3067\u3059\u3002\u9000\u8077\u30fb\u5ec3\u696d\u6642\u306e\u307b\u304b\u3001\u8cc7\u91d1\u7e70\u308a\u7b49\u306b\u5e45\u5e83\u304f\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n

          iDeCo<\/strong>\u306f\u5e74\u91d1\u306e\u4e00\u7a2e\u3067\u3042\u308b\u305f\u3081\u3001\u53d7\u53d6\u306f\u539f\u524760\u6b73\u4ee5\u964d\u3068\u306a\u308a\u3001\u30ea\u30bf\u30a4\u30a2\u5f8c\u306e\u751f\u6d3b\u306b\u5099\u3048\u308b\u5236\u5ea6\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n

          \u3069\u3061\u3089\u3082\u7bc0\u7a0e\u52b9\u679c\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u7528\u9014\u304c\u7570\u306a\u308b\u306e\u3067\u76ee\u7684\u306b\u5408\u308f\u305b\u3066\u52a0\u5165\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

          7.\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4f4f\u6c11\u7a0e\u3067\u3042\u308a\u304c\u3061\u306a\u7591\u554f<\/h2>\n

          \u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4f4f\u6c11\u7a0e\u3067\u3088\u304f\u3042\u308b\u7591\u554f\u306b\u56de\u7b54\u3057\u307e\u3059\u3002<\/p>\n

          Q.\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4f4f\u6c11\u7a0e\u3092\u7d4c\u8cbb\u306b\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b<\/h6>\n

          A\uff1a\u3067\u304d\u307e\u305b\u3093\u3002<\/strong>
          \u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u308b\u306e\u306f\u3001\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u5370\u7d19\u7a0e\u3068\u3044\u3063\u305f\u300c\u4e8b\u696d\u300d\u306b\u95a2\u308f\u308b\u7a0e\u91d1\u306e\u307f\u3067\u3059\u3002\u4f4f\u6c11\u7a0e\u306f\u300c\u500b\u4eba\u300d\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306a\u306e\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u305b\u3093\u3002\u540c\u69d8\u306e\u7406\u7531\u3067\u3001\u6240\u5f97\u7a0e\u3082\u7d4c\u8cbb\u306b\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n

          Q.<\/span><\/span>\u4f4f\u6c11\u7a0e\u306e\u305f\u3081\u306e\u7533\u544a\u306f\u5fc5\u8981\u3067\u3059\u304b<\/h6>\n

          A\uff1a\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3067\u8db3\u308a\u308b\u305f\u3081\u3001\u5225\u9014\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/strong>
          \u78ba\u5b9a\u7533\u544a\u3092\u884c\u3048\u3070\u3001\u305d\u306e\u60c5\u5831\u304c\u81ea\u6cbb\u4f53\u306b\u5171\u6709\u3055\u308c\u307e\u3059\u3002
          \u4f8b\u3048\u3070\u9752\u8272\u7533\u544a\u63a7\u9664\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3092\u78ba\u5b9a\u7533\u544a\u3067\u7533\u8acb\u3059\u308c\u3070\u3001\u81ea\u6cbb\u4f53\u3067\u3082\u63a7\u9664\u3092\u9069\u7528\u3057\u3066\u4f4f\u6c11\u7a0e\u984d\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n

          Q.<\/span><\/span>\u4f4f\u6c11\u7a0e\u3082\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304b<\/h6>\n

          A\uff1a\u5bfe\u8c61\u3067\u3059\u3002<\/strong>
          \u305f\u3060\u3057\u3001\u5fc5\u305a\u3057\u3082\u7a0e\u984d\u63a7\u9664\u304c\u767a\u751f\u3059\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u6240\u5f97\u7a0e\u304b\u3089\u5148\u306b\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u6240\u5f97\u7a0e\u3067\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u5206\u306e\u307f\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n

          Q.<\/span><\/span>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4f4f\u6c11\u7a0e\u306e\u652f\u6255\u3044\u3092\u5fd8\u308c\u308b\u3068\u3069\u3046\u306a\u308a\u307e\u3059\u304b<\/h6>\n

          A\uff1a\u5ef6\u6ede\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/strong>
          \u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u5ef6\u6ede\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u652f\u6255\u3044\u304c\u9045\u304f\u306a\u308b\u307b\u3069\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308b\u305f\u3081\u3001\u3082\u3057\u3082\u652f\u6255\u3044\u3092\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u3068\u304d\u306f\u3001\u8fc5\u901f\u306b\u652f\u6255\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

          8.\u307e\u3068\u3081<\/h2>\n

          \u4f4f\u6c11\u7a0e\u306f\u6240\u5f97\u304c\u4e00\u5b9a\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u767a\u751f\u3059\u308b\u7a0e\u91d1\u3067\u3059\u3002\u7533\u544a\u306f\u78ba\u5b9a\u7533\u544a\u3067\u6e08\u307f\u307e\u3059\u304c\u3001\u6240\u5f97\u7a0e\u3068\u306f\u63a7\u9664\u3084\u7a0e\u7387\u304c\u7570\u306a\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4f4f\u6c11\u7a0e\u984d\u3092\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3059\u308b\u76ee\u5b89\u3001<\/strong>\u6240\u5f97\u3054\u3068\u306e\u4f4f\u6c11\u7a0e\u984d\u306e\u4f8b<\/strong>\u3001\u8a08\u7b97\u65b9\u6cd5\u3001\u652f\u6255\u65b9\u6cd5<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u307e\u3057\u305f\u3002<\/p>\n

          \u3010\u8a08\u7b97\u65b9\u6cd5\u3011<\/p>\n

          \u00a0<\/p>\n

          \u8a08\u7b97\u65b9\u6cd5\u81ea\u4f53\u306f\u30b7\u30f3\u30d7\u30eb\u3067\u3059\u304c\u3001\u63a7\u9664\u306f\u500b\u3005\u306e\u4e8b\u60c5\u3067\u9069\u7528\u984d\u304c\u7570\u306a\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

          \u78ba\u5b9a\u7533\u544a\u306e\u6bb5\u968e\u3067\u4f4f\u6c11\u7a0e\u984d\u3092\u76ee\u7b97\u3067\u304d\u308c\u3070\u3001\u4f4f\u6c11\u7a0e\u984d\u3092\u3042\u3089\u304b\u3058\u3081\u78ba\u4fdd\u3057\u3066\u304a\u3051\u307e\u3059\u3057\u3001\u7d0d\u4ed8\u65b9\u6cd5\u3082\u30a4\u30e1\u30fc\u30b8\u3067\u304d\u308b\u306f\u305a\u3067\u3059\u3002\u4f4f\u6c11\u7a0e\u306e\u4ed5\u7d44\u307f\u3092\u77e5\u3063\u3066\u4f4f\u6c11\u7a0e\u306e\u652f\u6255\u3044\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u3048\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

          \u300c\u4f4f\u6c11\u7a0e\u3063\u3066\u53ce\u5165\u304c\u3044\u304f\u3089\u306b\u306a\u3063\u305f\u3089\u767a\u751f\u3059\u308b\u306e\u300d\u300c\u3069\u3046\u7533\u544a\u3059\u308b\u3093\u3060\u308d\u3046\u300d\u300c\u4f4f\u6c11\u7a0e\u304c\u9ad8\u3044\u3068\u805e\u3044\u305f\u3053\u3068\u304c\u3042\u308b\u3051\u3069\u3001\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f\u300d \u8d77\u696d\u3057\u305f\u3066\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u3053\u3093\u306a\u7591\u554f\u3084\u4e0d\u5b89\u304c\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306f\u78ba\u5b9a\u7533\u544a\u3059\u308c […]<\/p>\n","protected":false},"author":2,"featured_media":7527,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[14],"class_list":["post-7531","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sole-proprietorship"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/7531","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/comments?post=7531"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/7531\/revisions"}],"predecessor-version":[{"id":7534,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/7531\/revisions\/7534"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/media\/7527"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/media?parent=7531"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/categories?post=7531"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}