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target=\"_self\">3-1.\u81ea\u5206\u304c\u6d88\u8cbb\u7a0e\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3001\u305d\u308c\u3068\u3082\u8ab2\u7a0e\u4e8b\u696d\u8005\u304b\u3092\u5224\u65ad\u3059\u308b\u306b\u306f\uff1f<\/a>\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\uff09<\/p>\n<p>\u203b\u672c\u8a18\u4e8b\u306e\u5e33\u7c3f\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306f\u3001\u4ee4\u548c8\u5e746\u6708\u73fe\u5728\u306e\u7a0e\u5236\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"6gvap1eth2erjrl8qwq3ph\">1-1.\u9752\u8272\u7533\u544a\u306765\u4e07\u5186\u307e\u305f\u306f55\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u5834\u5408<\/h3>\n<p>\u9752\u8272\u7533\u544a\u3067\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u4e88\u5b9a\u3067\u300165\u4e07\u5186\u307e\u305f\u306f55\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306e\u5e33\u7c3f\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<br \/><strong>\u3044\u305a\u308c\u306e\u5e33\u7c3f\u3082\u8907\u5f0f\u7c3f\u8a18\uff08\u53d6\u5f15\u306b\u4f34\u3046\u53ce\u652f\u3060\u3051\u3067\u306a\u304f\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u5897\u6e1b\u3082\u8a18\u5e33\u3059\u308b\u8907\u96d1\u306a\u65b9\u6cd5\uff09\u3067\u8a18\u5e33\u3059\u308b\u305f\u3081\u3001\u7c3f\u8a18\u306e\u57fa\u672c\u7684\u306a\u77e5\u8b58\u304c\u3042\u308b\u65b9\u306e\u5229\u7528\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" rowspan=\"2\" style=\"width: 32.0313%; vertical-align: middle; text-align: center; background-color: #efefef;\">\u5e33\u7c3f\u306e\u7a2e\u985e<\/td>\n<td rowspan=\"2\" style=\"width: 27.5%; background-color: #efefef; text-align: center;\">\u5185\u5bb9<\/td>\n<td colspan=\"2\" style=\"width: 40.4167%; background-color: #efefef; text-align: center;\">\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.4427%; background-color: #efefef; text-align: center;\">\u6d88\u8cbb\u7a0e\u306e<br \/>\u514d\u7a0e\u4e8b\u696d\u8005\u7528<\/td>\n<td style=\"width: 20.0521%; background-color: #efefef; text-align: center;\">\u6d88\u8cbb\u7a0e\u306e<br \/>\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 13.0859%;\">\u5fc5\u305a\u4f5c\u6210<\/td>\n<td style=\"width: 18.9453%;\">\u4ed5\u8a33\u5e33<\/td>\n<td style=\"width: 27.5%;\">\u8907\u5f0f\u7c3f\u8a18\u3067\u3001\u5168\u3066\u306e\u53d6\u5f15\u3092\u6642\u7cfb\u5217\u3067\u8a18\u9332\u3059\u308b<\/td>\n<td style=\"width: 20.4427%;\"><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/downloadfoam?dltitle=\u4ed5\u8a33\u5e33\uff08\u514d\u7a0e\uff09&amp;dlextension=\u30a8\u30af\u30bb\u30eb&amp;dld=self-employed-account-book-excel\/1-1_journal_tax_exempt.xlsx\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #b8312f;\">\u4ed5\u8a33\u5e33\uff08\u514d\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/a><\/td>\n<td style=\"width: 20.0521%;\"><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/downloadfoam?dltitle=\u4ed5\u8a33\u5e33\uff08\u8ab2\u7a0e\uff09&amp;dlextension=\u30a8\u30af\u30bb\u30eb&amp;dld=self-employed-account-book-excel\/1-2_journal_taxable.xlsx\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #b8312f;\">\u4ed5\u8a33\u5e33\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9453%;\">\u7dcf\u52d8\u5b9a\u5143\u5e33<\/td>\n<td style=\"width: 27.5%;\">\u4ed5\u8a33\u5e33\u306b\u8a18\u9332\u3057\u305f\u5185\u5bb9\u3092\u52d8\u5b9a\u79d1\u76ee\u5225\u306b\u6574\u7406\u3059\u308b<\/td>\n<td style=\"width: 20.4427%;\"><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/downloadfoam?dltitle=\u7dcf\u52d8\u5b9a\u5143\u5e33\uff08\u514d\u7a0e\uff09&amp;dlextension=\u30a8\u30af\u30bb\u30eb&amp;dld=self-employed-account-book-excel\/2-1_general_ledger_tax_exempt.xlsx\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #b8312f;\">\u7dcf\u52d8\u5b9a\u5143\u5e33\uff08\u514d\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/a><\/td>\n<td style=\"width: 20.0521%;\"><span style=\"color: #b8312f;\">\u7dcf\u52d8\u5b9a\u5143\u5e33\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"12\" style=\"width: 13.0859%;\">\u4efb\u610f<\/td>\n<td style=\"width: 18.9453%;\">\u73fe\u91d1\u51fa\u7d0d\u5e33<\/td>\n<td style=\"width: 27.5%;\">\u73fe\u91d1\u306e\u5165\u51fa\u91d1\u3092\u4f34\u3046\u53d6\u5f15\u306e\u8a73\u7d30\u3092\u8a18\u9332\u3059\u308b<\/td>\n<td style=\"width: 20.4427%;\"><span style=\"color: #b8312f;\">\u73fe\u91d1\u51fa\u7d0d\u5e33\uff08\u514d\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<td style=\"width: 20.0521%;\"><span style=\"color: #b8312f;\">\u73fe\u91d1\u51fa\u7d0d\u5e33\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9453%;\">\u9810\u91d1\u51fa\u7d0d\u5e33<\/td>\n<td style=\"width: 27.5%;\">\u9280\u884c\u53e3\u5ea7\u306e\u5165\u51fa\u91d1\u3092\u4f34\u3046\u53d6\u5f15\u306e\u8a73\u7d30\u3092\u8a18\u9332\u3059\u308b<\/td>\n<td style=\"width: 20.4427%;\"><span style=\"color: #b8312f;\">\u9810\u91d1\u51fa\u7d0d\u5e33\uff08\u514d\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<td style=\"width: 20.0521%;\"><span style=\"color: #b8312f;\">\u9810\u91d1\u51fa\u7d0d\u5e33\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9453%;\">\u5c0f\u53e3\u73fe\u91d1\u51fa\u7d0d\u5e33<\/td>\n<td style=\"width: 27.5%;\">\u5c0f\u53e3\u73fe\u91d1\u306e\u5165\u51fa\u91d1\u306e\u8a73\u7d30\u3092\u8a18\u9332\u3059\u308b<\/td>\n<td style=\"width: 20.4427%;\"><span style=\"color: #b8312f;\">\u5c0f\u53e3\u73fe\u91d1\u51fa\u7d0d\u5e33\uff08\u514d\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<td style=\"width: 20.0521%;\"><span style=\"color: #b8312f;\">\u5c0f\u53e3\u73fe\u91d1\u51fa\u7d0d\u5e33\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9453%;\">\u4ed5\u5165\u5e33<\/td>\n<td style=\"width: 27.5%;\">\u5546\u54c1\u306a\u3069\u306e\u4ed5\u5165\u72b6\u6cc1\u306e\u8a73\u7d30\u3092\u8a18\u9332\u3059\u308b<\/td>\n<td style=\"width: 20.4427%;\"><span style=\"color: #b8312f;\">\u4ed5\u5165\u5e33\uff08\u514d\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<td style=\"width: 20.0521%;\"><span style=\"color: #b8312f;\">\u4ed5\u5165\u5e33\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9453%;\">\u58f2\u4e0a\u5e33<\/td>\n<td style=\"width: 27.5%;\">\u5546\u54c1\u306a\u3069\u306e\u58f2\u4e0a\u72b6\u6cc1\u306e\u8a73\u7d30\u3092\u8a18\u9332\u3059\u308b<\/td>\n<td style=\"width: 20.4427%;\"><span style=\"color: #b8312f;\">\u58f2\u4e0a\u5e33\uff08\u514d\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<td style=\"width: 20.0521%;\"><span style=\"color: #b8312f;\">\u58f2\u4e0a\u5e33\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9453%;\">\u53d7\u53d6\u624b\u5f62\u8a18\u5165\u5e33<\/td>\n<td style=\"width: 27.5%;\">\u53d7\u53d6\u624b\u5f62\u306e\u5897\u6e1b\u3084\u671f\u65e5\u306a\u3069\u3092\u7ba1\u7406\u3059\u308b<\/td>\n<td colspan=\"2\" style=\"width: 40.4167%; text-align: center;\"><span style=\"color: #b8312f;\">\u53d7\u53d6\u624b\u5f62\u8a18\u5165\u5e33<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9453%;\">\u652f\u6255\u624b\u5f62\u8a18\u5165\u5e33<\/td>\n<td style=\"width: 27.5%;\">\u652f\u6255\u624b\u5f62\u306e\u5897\u6e1b\u3084\u671f\u65e5\u306a\u3069\u3092\u7ba1\u7406\u3059\u308b<\/td>\n<td colspan=\"2\" style=\"width: 40.4167%; text-align: center;\"><span style=\"color: #b8312f;\">\u652f\u6255\u624b\u5f62\u8a18\u5165\u5e33<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9453%;\">\u58f2\u639b\u5e33<\/td>\n<td style=\"width: 27.5%;\">\u639b\u58f2\u308a\u3068\u58f2\u639b\u91d1\u306e\u56de\u53ce\u72b6\u6cc1\u3092\u5f97\u610f\u5148\u3054\u3068\u306b\u8a18\u9332\u3059\u308b<\/td>\n<td style=\"width: 20.4427%;\"><span style=\"color: #b8312f;\">\u58f2\u639b\u5e33\uff08\u514d\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<td style=\"width: 20.0521%;\"><span style=\"color: #b8312f;\">\u58f2\u639b\u5e33\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9453%;\">\u8cb7\u639b\u5e33<\/td>\n<td style=\"width: 27.5%;\">\u639b\u8cb7\u3044\u3068\u8cb7\u639b\u91d1\u306e\u652f\u6255\u72b6\u6cc1\u3092\u4ed5\u5165\u5148\u3054\u3068\u306b\u8a18\u9332\u3059\u308b<\/td>\n<td style=\"width: 20.4427%;\"><span style=\"color: #b8312f;\">\u8cb7\u639b\u5e33\uff08\u514d\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<td style=\"width: 20.0521%;\"><span style=\"color: #b8312f;\">\u8cb7\u639b\u5e33\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9453%;\">\u7d4c\u8cbb\u5e33<\/td>\n<td style=\"width: 27.5%;\">\u58f2\u4e0a\u539f\u4fa1\u4ee5\u5916\u306b\u304b\u304b\u3063\u305f\u7d4c\u8cbb\u3092\u8a18\u9332\u3059\u308b<\/td>\n<td style=\"width: 20.4427%;\"><span style=\"color: #b8312f;\">\u7d4c\u8cbb\u5e33\uff08\u514d\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<td style=\"width: 20.0521%;\"><span style=\"color: #b8312f;\">\u7d4c\u8cbb\u5e33\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9453%;\">\u5546\u54c1\u6709\u9ad8\u5e33<\/td>\n<td style=\"width: 27.5%;\">\u4ed5\u5165\u308c\u3084\u8ca9\u58f2\u306a\u3069\u306b\u4f34\u3046\u5546\u54c1\u5728\u5eab\u306e\u5897\u6e1b\u3092\u8a18\u9332\u3059\u308b<\/td>\n<td colspan=\"2\" style=\"width: 40.4167%; text-align: center;\"><span style=\"color: #b8312f;\">\u5546\u54c1\u6709\u9ad8\u5e33<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9453%;\">\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33<\/td>\n<td style=\"width: 27.5%;\">\u4e8b\u696d\u7528\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u3084\u6e1b\u4fa1\u511f\u5374\u306e\u72b6\u6cc1\u3092\u7ba1\u7406\u3059\u308b<\/td>\n<td colspan=\"2\" style=\"width: 40.4167%; text-align: center;\"><span style=\"color: #b8312f;\">\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u306e\u3046\u3061\u4ed5\u8a33\u5e33\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u4ee5\u5916\u306e\u5e33\u7c3f\u306f\u3001\u4e8b\u696d\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u5fc5\u8981\u306a\u3082\u306e\u3060\u3051\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<br \/>\u4f8b\u3048\u3070\u3001\u696d\u52d9\u4e0a\u624b\u5f62\u306e\u3084\u308a\u3068\u308a\u304c\u306a\u3051\u308c\u3070\u3001<span style=\"font-size: medium; color: #333333;\">\u53d7\u53d6\u624b\u5f62\u8a18\u5165\u5e33\u3084\u652f\u6255\u624b\u5f62\u8a18\u5165\u5e33\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3057\u3001\u5546\u54c1\u306e\u4ed5\u5165\u308c\u3084\u8ca9\u58f2\u3092\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u5546\u54c1\u6709\u9ad8\u5e33\u3082\u4e0d\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3 id=\"siljvfvtkaxpm8dwhy0c\">1-2.\u9752\u8272\u7533\u544a\u306710\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u5834\u5408<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\">\u9752\u8272\u7533\u544a\u3067\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u4e88\u5b9a\u3067\u3001<\/span>10\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u57fa\u672c\u7684\u306b\u4e0b\u8a185\u7a2e\u985e\u306e\u5e33\u7c3f\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/><strong>65\u4e07\u5186\u30fb55\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u3068\u9055\u3044\u3001\u5358\u5f0f\u7c3f\u8a18\uff08\u53d6\u5f15\u306b\u4f34\u3046\u53ce\u5165\u3068\u652f\u51fa\u3060\u3051\u3092\u8a18\u5e33\u3059\u308b\u5358\u7d14\u306a\u65b9\u6cd5\uff09\u3067\u8a18\u5e33\u304c\u3067\u304d\u308b\u305f\u3081\u3001<\/strong><strong style=\"background-color: transparent; word-spacing: normal;\">\u7c3f\u8a18\u306e\u77e5\u8b58\u306b\u81ea\u4fe1\u304c\u306a\u3044\u65b9\u306e\u7bc0\u7a0e\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" rowspan=\"2\" style=\"width: 29.9622%; text-align: center; vertical-align: middle; background-color: #efefef;\">\u5e33\u7c3f\u306e\u7a2e\u985e<\/td>\n<td rowspan=\"2\" style=\"width: 30.4545%; text-align: center; background-color: #efefef;\">\u5185\u5bb9<\/td>\n<td colspan=\"2\" style=\"width: 39.5833%; text-align: center; background-color: #efefef;\">\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.2708%; text-align: center; background-color: #efefef;\">\u6d88\u8cbb\u7a0e\u306e<br \/>\u514d\u7a0e\u4e8b\u696d\u8005\u7528<\/td>\n<td style=\"width: 20.2083%; text-align: center; background-color: #efefef;\">\u6d88\u8cbb\u7a0e\u306e<br \/>\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"5\" style=\"width: 12.9557%;\">\u5fc5\u305a\u4f5c\u6210<\/td>\n<td style=\"width: 16.9413%;\">\u73fe\u91d1\u51fa\u7d0d\u5e33<\/td>\n<td style=\"width: 30.4545%;\">\u73fe\u91d1\u306e\u5165\u51fa\u91d1\u3092\u4f34\u3046\u53d6\u5f15\u306e\u8a73\u7d30\u3092\u8a18\u9332\u3059\u308b<\/td>\n<td style=\"width: 19.2708%;\"><span style=\"color: #b8312f;\">\u73fe\u91d1\u51fa\u7d0d\u5e33\uff08\u7c21\u6613\u5e33\u7c3f\u30fb\u514d\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<td style=\"width: 20.2083%;\"><span style=\"color: #b8312f;\">\u73fe\u91d1\u51fa\u7d0d\u5e33\uff08\u7c21\u6613\u5e33\u7c3f\u30fb\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.9413%;\">\u58f2\u639b\u5e33<\/td>\n<td style=\"width: 30.4545%;\">\u639b\u58f2\u308a\u3068\u58f2\u639b\u91d1\u306e\u56de\u53ce\u72b6\u6cc1\u3092\u5f97\u610f\u5148\u3054\u3068\u306b\u8a18\u9332\u3059\u308b<\/td>\n<td style=\"width: 19.2708%;\"><span style=\"color: #b8312f;\">\u58f2\u639b\u5e33\uff08\u514d\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<td style=\"width: 20.2083%;\"><span style=\"color: #b8312f;\">\u58f2\u639b\u5e33\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.9413%;\">\u8cb7\u639b\u5e33<\/td>\n<td style=\"width: 30.4545%;\">\u639b\u8cb7\u3044\u3068\u8cb7\u639b\u91d1\u306e\u652f\u6255\u72b6\u6cc1\u3092\u4ed5\u5165\u5148\u3054\u3068\u306b\u8a18\u9332\u3059\u308b<\/td>\n<td style=\"width: 19.2708%;\"><span style=\"color: #b8312f;\">\u8cb7\u639b\u5e33\uff08\u514d\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<td style=\"width: 20.2083%;\"><span style=\"color: #b8312f;\">\u8cb7\u639b\u5e33\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.9413%;\">\u7d4c\u8cbb\u5e33<\/td>\n<td style=\"width: 30.4545%;\">\u58f2\u4e0a\u539f\u4fa1\u4ee5\u5916\u306b\u304b\u304b\u3063\u305f\u7d4c\u8cbb\u3092\u8a18\u9332\u3059\u308b<\/td>\n<td style=\"width: 19.2708%;\"><span style=\"color: #b8312f;\">\u7d4c\u8cbb\u5e33\uff08\u514d\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<td style=\"width: 20.2083%;\"><span style=\"font-size: medium; color: #b8312f;\">\u7d4c\u8cbb\u5e33\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.9413%;\">\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33<\/td>\n<td style=\"width: 30.4545%;\">\u4e8b\u696d\u7528\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u3084\u6e1b\u4fa1\u511f\u5374\u306e\u72b6\u6cc1\u3092\u7ba1\u7406\u3059\u308b<\/td>\n<td colspan=\"2\" style=\"width: 39.5833%; text-align: center;\"><span style=\"color: #b8312f;\">\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"8rlpqao22gl1qtx72fehm3\">1-3.\u767d\u8272\u7533\u544a\u306e\u5834\u5408<\/h3>\n<p>\u767d\u8272\u7533\u544a\u3067\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u4e88\u5b9a\u306e\u65b9\u5411\u3051\u306e\u5e33\u7c3f\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\u5358\u5f0f\u7c3f\u8a18\u304c\u4f7f\u3048\u3066\u8a18\u5e33\u304c\u7c21\u5358\u306a\u3060\u3051\u3067\u306a\u304f\u3001<span style=\"font-size: 16px; color: #333333;\">\u5fc5\u305a\u4f5c\u6210\u3059\u308b\u306e\u306f\u6cd5\u5b9a\u5e33\u7c3f\u3060\u3051\u3067\u3088\u3044\u305f\u3081\u3001\u9752\u8272\u7533\u544a\u306b\u6bd4\u3079\u3066\u5e33\u7c3f\u4ed8\u3051\u306e\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<table style=\"width: 988px;\" width=\"100%\" height=\"545\">\n<tbody>\n<tr>\n<td colspan=\"2\" rowspan=\"2\" style=\"width: 30.2999%; text-align: center; vertical-align: middle; background-color: #efefef;\">\u5e33\u7c3f\u306e\u7a2e\u985e<\/td>\n<td rowspan=\"2\" style=\"width: 26.7456%; text-align: center; background-color: #efefef;\">\u5185\u5bb9<\/td>\n<td colspan=\"2\" style=\"width: 42.9159%; text-align: center; background-color: #efefef;\">\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.1711%; text-align: center; background-color: #efefef;\">\u6d88\u8cbb\u7a0e\u306e<br \/>\u514d\u7a0e\u4e8b\u696d\u8005\u7528<\/td>\n<td style=\"width: 21.6919%; text-align: center; background-color: #efefef;\">\u6d88\u8cbb\u7a0e\u306e<br \/>\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.8255%;\">\u5fc5\u305a\u4f5c\u6210<\/td>\n<td style=\"width: 17.4093%;\">\u6cd5\u5b9a\u5e33\u7c3f<\/td>\n<td style=\"width: 26.7456%;\">\u53ce\u5165\u3084\u5fc5\u8981\u7d4c\u8cbb\u3092\u5358\u5f0f\u7c3f\u8a18\u3067\u8a18\u9332\u3059\u308b<\/td>\n<td style=\"width: 21.1711%;\"><span style=\"color: #b8312f;\">\u767d\u8272\u7533\u544a\u7528\u306e\u6cd5\u5b9a\u5e33\u7c3f\uff08\u514d\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<td style=\"width: 21.6919%;\"><span style=\"font-size: medium; color: #b8312f;\">\u767d\u8272\u7533\u544a\u7528\u306e\u6cd5\u5b9a\u5e33\u7c3f\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"5\" style=\"width: 12.8255%;\">\u4efb\u610f<\/td>\n<td style=\"width: 17.4093%;\">\u73fe\u91d1\u51fa\u7d0d\u5e33<\/td>\n<td style=\"width: 26.7456%;\">\u73fe\u91d1\u306e\u5165\u51fa\u91d1\u3092\u4f34\u3046\u53d6\u5f15\u306e\u8a73\u7d30\u3092\u8a18\u9332\u3059\u308b<\/td>\n<td style=\"width: 21.1711%;\"><span style=\"font-size: medium; color: #b8312f;\">\u73fe\u91d1\u51fa\u7d0d\u5e33\uff08\u7c21\u6613\u5e33\u7c3f\u30fb\u514d\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<td style=\"width: 21.6919%;\"><span style=\"font-size: medium; color: #b8312f;\">\u73fe\u91d1\u51fa\u7d0d\u5e33\uff08\u7c21\u6613\u5e33\u7c3f\u30fb\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.4093%;\">\u58f2\u639b\u5e33<\/td>\n<td style=\"width: 26.7456%;\">\u639b\u58f2\u308a\u3068\u58f2\u639b\u91d1\u306e\u56de\u53ce\u72b6\u6cc1\u3092\u5f97\u610f\u5148\u3054\u3068\u306b\u8a18\u9332\u3059\u308b<\/td>\n<td style=\"width: 21.1711%;\"><span style=\"color: #b8312f;\">\u58f2\u639b\u5e33\uff08\u514d\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<td style=\"width: 21.6919%;\"><span style=\"color: #b8312f;\">\u58f2\u639b\u5e33\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.4093%;\">\u8cb7\u639b\u5e33<\/td>\n<td style=\"width: 26.7456%;\">\u639b\u8cb7\u3044\u3068\u8cb7\u639b\u91d1\u306e\u652f\u6255\u72b6\u6cc1\u3092\u4ed5\u5165\u5148\u3054\u3068\u306b\u8a18\u9332\u3059\u308b<\/td>\n<td style=\"width: 21.1711%;\"><span style=\"color: #b8312f;\">\u8cb7\u639b\u5e33\uff08\u514d\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<td style=\"width: 21.6919%;\"><span style=\"color: #b8312f;\">\u8cb7\u639b\u5e33\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.4093%;\">\u7d4c\u8cbb\u5e33<\/td>\n<td style=\"width: 26.7456%;\">\u58f2\u4e0a\u539f\u4fa1\u4ee5\u5916\u306b\u304b\u304b\u3063\u305f\u7d4c\u8cbb\u3092\u8a18\u9332\u3059\u308b<\/td>\n<td style=\"width: 21.1711%;\"><span style=\"color: #b8312f;\">\u7d4c\u8cbb\u5e33\uff08\u514d\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<td style=\"width: 21.6919%;\"><span style=\"color: #b8312f;\">\u7d4c\u8cbb\u5e33\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.4093%;\">\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33<\/td>\n<td style=\"width: 26.7456%;\">\u4e8b\u696d\u7528\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u3084\u6e1b\u4fa1\u511f\u5374\u306e\u72b6\u6cc1\u3092\u7ba1\u7406\u3059\u308b<\/td>\n<td colspan=\"2\" style=\"width: 42.9159%; text-align: center;\"><span style=\"color: #b8312f;\">\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"1git4bx21d7rxurjhs7xvk\">2.\u30a8\u30af\u30bb\u30eb\u5e33\u7c3f\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u4f7f\u3044\u65b9<\/h2>\n<p>\u3053\u3053\u3067\u306f\u30011\u7ae0\u3067\u3054\u7d39\u4ecb\u3057\u305f\u5404\u5e33\u7c3f\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u8a73\u3057\u3044\u4f7f\u3044\u65b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b\u5404\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u8aac\u660e\u306f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\u3067\u5171\u901a\u3067\u3059\u3002\uff08\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8\u306e\u753b\u50cf\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u7528\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3057\u3066\u3044\u307e\u3059\uff09<\/p>\n<h3 id=\"5uphxjio9twiw4msos8um\">2-1.\u4ed5\u8a33\u5e33<\/h3>\n<p>\u4ed5\u8a33\u5e33\u306f\u3001\u4e8b\u696d\u3067\u767a\u751f\u3057\u305f<span style=\"font-size: medium; color: #333333;\">\u5168\u3066\u306e\u53d6\u5f15\u3092\u767a\u751f\u9806\u306b\u8907\u5f0f\u7c3f\u8a18\u3067\u8a18\u9332\u3059\u308b\u3053\u3068\u3067\u3001\u4e8b\u696d\u306b\u4f34\u3046\u53ce\u76ca\u30fb\u8cbb\u7528\u306e\u767a\u751f\u3084\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u5897\u6e1b\u306e\u5168\u3066\u3092\u6642\u7cfb\u5217\u3067\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><strong>\u9752\u8272\u7533\u544a\u306765\u4e07\u5186\u307e\u305f\u306f55\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u5fc5\u305a\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/06\/k20ydsu62q-1e6177e6e936.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\"><strong><span style=\"font-size: 16px;\">\u4ed5\u8a33\u5e33\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u4f7f\u7528\u65b9\u6cd5<br \/><\/span><\/strong><span style=\"color: black;\"><br \/><\/span><span style=\"color: black; font-size: 16px;\">\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u3001\u53d6\u5f15\u306e\u5185\u5bb9\u304c\u5206\u304b\u308b\u3082\u306e\u3092\u53c2\u7167\u3057\u306a\u304c\u3089\u3001\u4e8b\u696d\u3067\u767a\u751f\u3057\u305f\u53d6\u5f15\u3092\u6b21\u306e\u9806\u756a\u3067\u8a18\u5e33\u3057\u307e\u3059\u3002<\/span>\n<p>&nbsp;<\/p>\n<ol>\n<li><span style=\"font-size: 16px;\"><span style=\"color: black;\">No\uff1a\u53d6\u5f15\u304c\u767a\u751f\u3057\u305f\u9806\u306b\u756a\u53f7\u3092\u632f\u308a\u307e\u3059\u3002<\/span><\/span><\/li>\n<li><span style=\"font-size: 16px;\"><span style=\"color: black;\">\u65e5\u4ed8\uff1a\u53d6\u5f15\u3092\u3057\u305f\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/span><\/span><\/li>\n<li><span style=\"font-size: 16px;\"><span style=\"color: black;\">\u501f\u65b9\u3001\u8cb8\u65b9\u305d\u308c\u305e\u308c\u306e\u52d8\u5b9a\u79d1\u76ee\u3068\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/span><br \/><\/span><\/li>\n<li><span style=\"font-size: 16px;\"><span style=\"color: black;\">\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09\u7a0e\u7387\uff1a\u58f2\u4e0a\u3001\u4ed5\u5165\u308c\u307e\u305f\u306f\u7d4c\u8cbb\u304c\u767a\u751f\u3059\u308b\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u9805\u76ee\u304b\u3089\u6d88\u8cbb\u7a0e\u7387\u306a\u3069\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/span><\/span><br \/>\u203b\u6d88\u8cbb\u7a0e\u306e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u307e\u305f\u306f2\u5272\u7279\u4f8b\u5236\u5ea6\u3092\u5229\u7528\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u304c\u58f2\u4e0a\u306e\u5834\u5408\u306e\u307f\u9078\u629e\u3057\u307e\u3059\uff09<br \/>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 24.8147%; text-align: center; background-color: #efefef;\"><span style=\"font-size: 16px;\">\u300c\u7a0e\u7387\u300d\u6b04\u306e\u9805\u76ee<\/span><\/td>\n<td style=\"width: 75.0389%; text-align: center; background-color: #efefef;\"><span style=\"font-size: 16px;\">\u5185\u5bb9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.8147%;\">\u8ab2\u58f210%<\/td>\n<td style=\"width: 75.0389%;\">\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u58f2\u4e0a\uff08\u8ab2\u7a0e\u58f2\u4e0a\u3052\uff09\u306e\u3046\u3061\u3001\u7a0e\u7387\u304c8%\u4ee5\u5916\u306e\u3082\u306e\u5168\u3066<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.8147%;\">\u8ab2\u58f2\uff08\u8efd\uff098%<\/td>\n<td style=\"width: 75.0389%;\">\u8ab2\u7a0e\u58f2\u4e0a\u3052\u306e\u3046\u3061\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\uff08\u98df\u6599\u54c1\u306a\u3069\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.8147%;\"><span style=\"font-size: 16px;\">\u8ab2\u4ed510%<\/span><\/td>\n<td style=\"width: 75.0389%;\"><span style=\"font-size: 16px;\">\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u4ed5\u5165\u308c\u30fb\u7d4c\u8cbb\uff08\u8ab2\u7a0e\u4ed5\u5165\u308c\uff09\u306e\u3046\u3061\u3001\u7a0e\u7387\u304c8%\u4ee5\u5916\u306e\u3082\u306e\u5168\u3066<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.8147%;\"><span style=\"font-size: 16px;\">\u8ab2\u4ed5\uff08\u8efd\uff098%<\/span><\/td>\n<td style=\"width: 75.0389%;\"><span style=\"font-size: 16px;\">\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u3046\u3061\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\uff08\u98df\u6599\u54c1\u306a\u3069\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.8147%;\"><span style=\"font-size: 16px;\">\u975e\u8ab2\u7a0e<\/span><\/td>\n<td style=\"width: 75.0389%;\"><span style=\"font-size: 16px;\">\u672c\u6765\u306f\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3060\u304c\u3001\u4f8b\u5916\u7684\u306b\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3082\u306e\uff08\u5bb6\u8cc3\u3001\u5207\u624b\u4ee3\u306a\u3069\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.8147%;\">\u5bfe\u8c61\u5916<\/td>\n<td style=\"width: 75.0389%;\"><span style=\"font-size: 16px;\">\u53d6\u5f15\u306e\u6027\u8cea\u4e0a\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916\u3068\u306a\u3063\u3066\u3044\u308b\u3082\u306e\uff08\u8d08\u4e0e\u3001\u7d66\u4e0e\u306a\u3069\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n<li><span style=\"font-size: 16px;\"><span style=\"color: black;\"><span style=\"color: #000000;\">\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09<\/span>\u30a4\u30f3\u30dc\u30a4\u30b9\uff1a\u4ed5\u5165\u308c\u307e\u305f\u306f\u7d4c\u8cbb\u304c\u767a\u751f\u3059\u308b\u53d6\u5f15\u306e\u3046\u3061\u30014\u306e\u300c\u7a0e\u7387\u300d\u3067\u300c\u8ab2\u4ed510%\u300d\u307e\u305f\u306f\u300c<span style=\"font-size: 16px; color: #000000;\">\u8ab2\u4ed5\uff08\u8efd\uff09<\/span>8\uff05\u300d\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306f\u3001\u53d6\u5f15\u5148\u304b\u3089\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u5bfe\u5fdc\u72b6\u6cc1\u3092\u6b21\u306e\u9805\u76ee\u304b\u3089\u9078\u629e\u3057\u307e\u3059\u3002<\/span><br \/><span style=\"color: black;\">\u203b\u6d88\u8cbb\u7a0e\u306e<span style=\"color: black;\">\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u307e\u305f\u306f2\u5272\u7279\u4f8b\u5236\u5ea6\u3092\u5229\u7528\u3055\u308c\u308b\u5834\u5408\u306f\u9078\u629e\u4e0d\u8981\u3067\u3059<\/span><\/span><br \/><\/span><br \/>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 34.7731%; text-align: center; background-color: #efefef;\"><span style=\"font-size: 16px;\">\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u300d\u6b04\u306e\u9805\u76ee<\/span><\/td>\n<td style=\"width: 65.0805%; text-align: center; background-color: #efefef;\"><span style=\"font-size: 16px;\">\u5185\u5bb9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.7731%;\">\u9069\u683c\u4e8b\u696d\u8005<\/td>\n<td style=\"width: 65.0805%;\"><span style=\"font-size: 16px;\"><span style=\"color: #000000;\">\u53d6\u5f15\u5148\u304c\u6d88\u8cbb\u7a0e\u306e\u9069\u683c\u4e8b\u696d\u8005\u306e\u5834\u5408<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.7731%;\"><span style=\"font-size: 16px;\">8\u5272\u63a7\u9664<\/span><\/td>\n<td style=\"width: 65.0805%;\"><span style=\"font-size: 16px;\">\u53d6\u5f15\u5148\u304c\u9069\u683c\u4e8b\u696d\u8005\u3067\u306a\u3044\u5834\u5408\uff08\u4ee4\u548c8\u5e749\u670830\u65e5\u307e\u3067\u306e\u53d6\u5f15\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.7731%;\"><span style=\"font-size: 16px;\">7\u5272\u63a7\u9664<\/span><\/td>\n<td style=\"width: 65.0805%;\"><span style=\"font-size: 16px;\">\u53d6\u5f15\u5148\u304c<span style=\"font-size: 16px; color: #333333;\">\u9069\u683c\u4e8b\u696d\u8005\u3067\u306a\u3044<\/span>\u5834\u5408\uff08\u4ee4\u548c8\u5e7410\u67081\u65e5\u304b\u3089\u4ee4\u548c10\u5e749\u670830\u65e5\u307e\u3067\u306e\u53d6\u5f15\uff09<span style=\"color: black;\"><br \/><\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.7731%;\">5\u5272\u63a7\u9664<\/td>\n<td style=\"width: 65.0805%;\">\u53d6\u5f15\u5148\u304c\u9069\u683c\u4e8b\u696d\u8005\u3067\u306a\u3044\u5834\u5408\uff08\u4ee4\u548c10\u5e7410\u67081\u65e5\u304b\u3089\u4ee4\u548c12\u5e749\u670830\u65e5\u307e\u3067\u306e\u53d6\u5f15\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.7731%;\">3\u5272\u63a7\u9664<\/td>\n<td style=\"width: 65.0805%;\">\u53d6\u5f15\u5148\u304c\u9069\u683c\u4e8b\u696d\u8005\u3067\u306a\u3044\u5834\u5408\uff08\u4ee4\u548c12\u5e7410\u67081\u65e5\u304b\u3089<span style=\"font-size: medium; color: #333333;\">\u4ee4\u548c13\u5e749\u670830\u65e5\u307e\u3067<\/span>\u306e\u53d6\u5f15\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n<li><span style=\"font-size: 16px;\"><span style=\"color: black;\">\u6458\u8981\uff1a\u53d6\u5f15\u5148\u3084\u53d6\u5f15\u5185\u5bb9\u306a\u3069\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u8a18\u5165\u3057\u307e\u3059\u3002<\/span><\/span><\/li>\n<\/ol>\n<\/div>\n<h3 id=\"4bfo8683596ahpbnivftyu\">2-2.\u7dcf\u52d8\u5b9a\u5143\u5e33<\/h3>\n<p><span style=\"font-size: 16px;\">\u7dcf\u52d8\u5b9a\u5143\u5e33\u306f\u3001\u4ed5\u8a33\u5e33\u306b\u8a18\u9332\u3057\u305f\u53d6\u5f15\u3092\u52d8\u5b9a\u79d1\u76ee\u5225\u306b\u5206\u985e\u3057\u3066\u3001\u79d1\u76ee\u3054\u3068\u306e\u6b8b\u9ad8\u304c\u5206\u304b\u308b\u3088\u3046\u306b\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u3067\u4f5c\u6210\u3059\u308b<strong>\u640d\u76ca\u8a08\u7b97\u66f8\u3084\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5143<\/strong>\u306b\u306a\u308b\u3082\u306e\u3067\u3001<\/span><strong>65\u4e07\u5186\u307e\u305f\u306f55\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u65b9\u306f\u5168\u54e1\u5fc5\u9808\u3067\u3059\u3002<\/strong><\/p>\n<p>\u4ed5\u8a33\u5e33\u3067\u4f7f\u7528\u3057\u305f\u52d8\u5b9a\u79d1\u76ee\u3054\u3068\u306b\u3001\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u30b3\u30d4\u30fc\u3057\u3066\u4f5c\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/06\/b5e5jjtdb1o-ac4aa01b8c56.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"font-size: 16px;\"><strong>\u7dcf\u52d8\u5b9a\u5143\u5e33\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u4f7f\u7528\u65b9\u6cd5<\/strong><\/span><\/p>\n<p>\u203b\u624b\u5143\u306b\u3001\u4ed5\u8a33\u5e33\u3092\u7528\u610f\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<ol>\n<li><span style=\"color: black;\">\u52d8\u5b9a\u79d1\u76ee\u540d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/span><\/li>\n<li>\u52d8\u5b9a\u79d1\u76ee\u306b\u5fdc\u3058\u305f\u300c\u79d1\u76ee\u306e\u7a2e\u5225\u300d\u3092\u3001\u6b21\u306e\u9805\u76ee\u304b\u3089\u9078\u629e\u3057\u307e\u3059\u3002\uff08\u7a2e\u76ee\u306b\u5fdc\u3058\u3066\u3001\u6b8b\u9ad8\u304c\u81ea\u52d5\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\uff09<br \/>\n<table style=\"width: 61%; margin-right: calc(39%);\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 20.1318%; background-color: #efefef;\">\u79d1\u76ee\u306e\u7a2e\u5225<\/td>\n<td style=\"width: 79.7218%; background-color: #efefef;\">\u52d8\u5b9a\u79d1\u76ee\u306e\u4f8b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.1318%;\">\u8cc7\u7523<\/td>\n<td style=\"width: 79.7218%;\">\u73fe\u91d1\u3001\u9810\u91d1\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.1318%;\">\u8ca0\u50b5<\/td>\n<td style=\"width: 79.7218%;\">\u8cb7\u639b\u91d1\u3001\u501f\u5165\u91d1\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.1318%;\">\u8cc7\u672c<\/td>\n<td style=\"width: 79.7218%;\">\u5143\u5165\u91d1<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.1318%;\">\u53ce\u76ca<\/td>\n<td style=\"width: 79.7218%;\">\u58f2\u4e0a\u9ad8\u3001\u96d1\u53ce\u5165\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.1318%;\">\u8cbb\u7528<\/td>\n<td style=\"width: 79.7218%;\">\u4ed5\u5165\u9ad8\u3001\u6d88\u8017\u54c1\u8cbb\u3001\u6c34\u9053\u5149\u71b1\u8cbb\u306a\u3069<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n<li><span style=\"color: black;\">\u524d\u671f\u304b\u3089\u306e\u7e70\u8d8a\u984d\u304c\u3042\u308b\u5834\u5408\u30011\u884c\u76ee\u306b\u6b21\u306e\u9805\u76ee\u3092\u8a18\u5e33\u3057\u307e\u3059\u3002<\/span>\n<ul>\n<li><span style=\"color: black;\">\u65e5\u4ed8\uff1a\u671f\u9996\uff081\/1\uff09\u306e\u65e5\u4ed8\u3092\u8a18\u5165<\/span><\/li>\n<li><span style=\"color: black;\">\u6458\u8981\uff1a\u300c\u524d\u671f\u3088\u308a\u7e70\u8d8a\u300d\u306a\u3069\u3068\u8a18\u5165<\/span><\/li>\n<li><span style=\"color: black;\">\u501f\u65b9\uff08\u8cb8\u65b9\uff09\u91d1\u984d\uff1a\u7e70\u8d8a\u984d\u3092\u8a18\u5165<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: black;\">\u4ed5\u8a33\u5e33\u304b\u3089\u30011\u3067\u8a18\u5165\u3057\u305f\u52d8\u5b9a\u79d1\u76ee\u3092\u542b\u3080\u53d6\u5f15\u306e\u307f\u3092\u6642\u7cfb\u5217\u9806\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/span>\n<ul>\n<li>\u300c\u4ed5\u8a33No\u300d\u306b\u306f\u3001\u4ed5\u8a33\u5e33\u3067\u8a18\u5e33\u3057\u305f\u884c\u306eNo\u3092\u8a18\u5165<\/li>\n<li><span style=\"color: black;\">1\u306e\u52d8\u5b9a\u79d1\u76ee\u304c\u501f\u65b9\u306b\u306a\u308b\u53d6\u5f15\uff1a\u8cb8\u65b9\u79d1\u76ee\u3092\u300c\u76f8\u624b\u52d8\u5b9a\u79d1\u76ee\u300d\u306b\u3001\u91d1\u984d\u3092\u300c\u501f\u65b9\u91d1\u984d\u300d\u306b\u8ee2\u8a18<\/span><\/li>\n<li><span style=\"color: black;\">1\u306e\u52d8\u5b9a\u79d1\u76ee\u304c\u8cb8\u65b9\u306b\u306a\u308b\u53d6\u5f15\uff1a\u501f\u65b9\u79d1\u76ee\u3092\u300c\u76f8\u624b\u52d8\u5b9a\u79d1\u76ee\u300d\u306b\u3001\u91d1\u984d\u3092\u300c\u8cb8\u65b9\u91d1\u984d\u300d\u306b\u8ee2\u8a18<\/span><\/li>\n<li>\u305d\u306e\u4ed6\u306e\u9805\u76ee\u306f\u3001\u4ed5\u8a33\u5e33\u3068\u540c\u5185\u5bb9\u3092\u8ee2\u8a18<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<p>\u306a\u304a\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u5411\u3051\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3067\u306f\u3001\u6d88\u8cbb\u7a0e\u7387\u3084\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u5bfe\u5fdc\u6709\u7121\u5225\u306e\u91d1\u984d\u5185\u8a33\u304c\u81ea\u52d5\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u6642\u306b\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"oafu8orbqfdfpddz96xuw\">2-3.\u73fe\u91d1\u51fa\u7d0d\u5e33<\/h3>\n<p>\u73fe\u91d1\u51fa\u7d0d\u5e33\u306f\u3001\u73fe\u91d1\u306e\u5165\u51fa\u91d1\u3092\u4f34\u3046\u5168\u3066\u306e\u53d6\u5f15\u3092\u8a18\u9332\u3057\u3066\u3001\u4e8b\u696d\u306b\u4f34\u3046\u73fe\u91d1\u306e\u51fa\u5165\u308a\u306e\u6d41\u308c\u3092\u628a\u63e1\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u9752\u8272\u7533\u544a\u306710\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u306e\u4f5c\u6210\u306f\u4efb\u610f\u3067\u3059\u3002<br \/>\u3067\u3059\u304c\u3001<strong>\u58f2\u4e0a\u3084\u7d4c\u8cbb\u306a\u3069\u3092\u73fe\u91d1\u3067\u6c7a\u6e08\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/06\/nrm7zbp22nq-43d61ef3a060.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u73fe\u91d1\u51fa\u7d0d\u5e33\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u4f7f\u7528\u65b9\u6cd5<br \/><\/strong><span style=\"color: black;\">\u203b\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u3001\u53d6\u5f15\u306e\u5185\u5bb9\u304c\u5206\u304b\u308b\u3082\u306e\u3092\u4e8b\u524d\u306b\u7528\u610f\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><span style=\"color: black;\">\u524d\u671f\u304b\u3089\u306e\u7e70\u8d8a\u984d\u304c\u3042\u308b\u5834\u5408\u30011\u884c\u76ee\u306b\u6b21\u306e\u9805\u76ee\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/span>\n<ul>\n<li>\u65e5\u4ed8\uff1a\u671f\u9996\uff081\/1\uff09\u306e\u65e5\u4ed8\u3092\u8a18\u5165<\/li>\n<li>\u6458\u8981\uff1a\u300c\u524d\u671f\u3088\u308a\u7e70\u8d8a\u300d\u306a\u3069\u3068\u8a18\u5165<\/li>\n<li>\u6b8b\u9ad8\uff1a\u7e70\u8d8a\u984d\u3092\u8a18\u5165<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 16px; color: #000000;\">\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u3001\u53d6\u5f15\u306e\u5185\u5bb9\u304c\u5206\u304b\u308b\u3082\u306e\u3092\u53c2\u7167\u3057\u3066\u3001<\/span><span style=\"color: black;\"><span style=\"color: black;\">\u73fe\u91d1\u306e\u5165\u51fa\u91d1\u304c\u767a\u751f\u3057\u305f\u53d6\u5f15\u3092\u8a18\u5e33\u3057\u307e\u3057\u3087\u3046\u3002\uff08\u4ed5\u8a33\u5e33\u304b\u3089\u3082\u8ee2\u8a18\u53ef\uff09<\/span><\/span>\n<ul>\n<li><span style=\"color: black;\">\u65e5\u4ed8\uff1a\u73fe\u91d1\u306e\u5165\u51fa\u91d1\u304c\u3042\u3063\u305f\u65e5<\/span><\/li>\n<li><span style=\"color: black;\">\u6458\u8981\uff1a\u53d6\u5f15\u5148\u3084\u53d6\u5f15\u5185\u5bb9\u306a\u3069<\/span><\/li>\n<li><span style=\"color: black;\"><span style=\"font-size: 16px; color: #333333;\">\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09<\/span>\u7a0e\u7387\uff1a\u6d88\u8cbb\u7a0e\u306e\u7a0e\u7387\u307e\u305f\u306f\u975e\u8ab2\u7a0e\u3001\u5bfe\u8c61\u5916\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e<\/span><br \/><span style=\"font-size: 16px; color: #333333;\">\u203b\u6d88\u8cbb\u7a0e\u306e\u7c21\u6613\u8ab2\u7a0e\u307e\u305f\u306f2\u5272\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u304c\u58f2\u4e0a\u306e\u53d6\u5f15\u306e\u307f<\/span><\/li>\n<li><span style=\"color: black;\"><span style=\"font-size: 16px; color: #333333;\">\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09<\/span>\u30a4\u30f3\u30dc\u30a4\u30b9\uff1a\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u8a72\u5f53\u3059\u308b\u53d6\u5f15\u306e\u5834\u5408\u3001\u53d6\u5f15\u5148\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc\u72b6\u6cc1\u3092\u9078\u629e<\/span><br \/><span style=\"color: black;\"><span style=\"color: black;\">\u203b\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u307e\u305f\u306f2\u5272\u7279\u4f8b\u5236\u5ea6\u3092\u5229\u7528\u3055\u308c\u308b\u5834\u5408\u306f\u9078\u629e\u4e0d\u8981<\/span><\/span><\/li>\n<li>\n<p><span style=\"color: black;\">\u5165\u91d1\uff0f\u51fa\u91d1\uff1a\u8a72\u5f53\u3059\u308b\u6b04\u306b\u53d6\u5f15\u91d1\u984d\u3092\u8a18\u5165<\/span><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<p>\u73fe\u91d1\u51fa\u7d0d\u5e33\u306b\u8a18\u9332\u3059\u308b\u53d6\u5f15\u306e\u4e3b\u306a\u4f8b\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u5e97\u8217\u3067\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2\u4ee3\u91d1\u3092\u73fe\u91d1\u3067\u53d7\u3051\u53d6\u308b<\/li>\n<li>\u4e8b\u696d\u306b\u5fc5\u8981\u306a\u7d4c\u8cbb\u3092\u73fe\u91d1\u3067\u652f\u6255\u3046<\/li>\n<li>\u8cb7\u639b\u91d1\u3092\u73fe\u91d1\u3067\u5165\u91d1\u3059\u308b<\/li>\n<li>\u73fe\u91d1\u3092\u4e8b\u696d\u7528\u306e\u9280\u884c\u53e3\u5ea7\u306b\u9810\u91d1\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"5i4i2rln8841b26bdjezc8h\">2-4.\u9810\u91d1\u51fa\u7d0d\u5e33<\/h3>\n<p>\u9810\u91d1\u51fa\u7d0d\u5e33\u306f\u3001\u9280\u884c\u7b49<span style=\"font-size: 16px; color: #333333;\">\u306e\u9810\u91d1\u53e3\u5ea7\u306e\u5165\u51fa\u91d1\u3092\u4f34\u3046\u53d6\u5f15\u306e\u8a73\u7d30\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002<\/span><br \/><strong>\u591a\u304f\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u306f\u3001\u58f2\u4e0a\u4ee3\u91d1\u3084\u7d4c\u8cbb\u306e\u6c7a\u6e08\u3067\u4e8b\u696d\u7528\u53e3\u5ea7\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u9810\u91d1\u51fa\u7d0d\u5e33\u3092\u4f5c\u308b\u5fc5\u8981\u6027\u304c\u9ad8\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e8b\u696d\u3067\u4f7f\u7528\u3059\u308b\u9280\u884c\u53e3\u5ea7\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306f\u3001\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u30b3\u30d4\u30fc\u3057\u3066\u4f5c\u6210\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/06\/ztrvvxyrlmg-b692ac26b06d.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\"><strong><span style=\"font-size: 16px;\">\u9810\u91d1\u51fa\u7d0d\u5e33\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u4f7f\u7528\u65b9\u6cd5<br \/><\/span><\/strong><span style=\"font-size: 16px; color: #333333;\">\u203b<\/span><span style=\"font-size: 16px;\">\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u3001\u53d6\u5f15\u306e\u5185\u5bb9\u304c\u5206\u304b\u308b\u3082\u306e\u3092\u4e8b\u524d\u306b\u7528\u610f\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span>\n<ol>\n<li>\u4e8b\u696d\u3067\u4f7f\u7528\u3059\u308b\u9810\u91d1\u53e3\u5ea7\u306e\u91d1\u878d\u6a5f\u95a2\u540d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\uff08\u540c\u3058\u91d1\u878d\u6a5f\u95a2\u3067\u8907\u6570\u306e\u53e3\u5ea7\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u652f\u5e97\u540d\u3084\u53e3\u5ea7\u756a\u53f7\u306a\u3069\u3092\u88dc\u8a18\u3057\u307e\u3057\u3087\u3046\uff09<\/li>\n<li>\u524d\u671f\u304b\u3089\u306e\u7e70\u8d8a\u984d\u304c\u3042\u308b\u5834\u5408\u30011\u884c\u76ee\u306b\u6b21\u306e\u9805\u76ee\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\n<ul>\n<li>\u65e5\u4ed8\uff1a\u671f\u9996\uff081\/1\uff09\u306e\u65e5\u4ed8\u3092\u8a18\u5165<\/li>\n<li>\u6458\u8981\uff1a\u300c\u524d\u671f\u3088\u308a\u7e70\u8d8a\u300d\u306a\u3069\u3068\u8a18\u5165<\/li>\n<li>\u9810\u5165\uff1a\u7e70\u8d8a\u984d\u3092\u8a18\u5165<\/li>\n<\/ul>\n<\/li>\n<li>1\u306e\u9810\u91d1\u53e3\u5ea7\u3067\u5165\u51fa\u91d1\u304c\u767a\u751f\u3057\u305f\u53d6\u5f15\u3092\u8a18\u5e33\u3057\u307e\u3057\u3087\u3046\u3002\uff08\u4ed5\u8a33\u5e33\u304b\u3089\u3082\u8ee2\u8a18\u53ef\uff09\n<ul>\n<li>\u65e5\u4ed8\uff1a\u9810\u91d1\u53e3\u5ea7\u3078\u306e\u9810\u5165\uff08\u5165\u91d1\uff09\u307e\u305f\u306f\u5f15\u51fa\uff08\u51fa\u91d1\uff09\u304c\u3042\u3063\u305f\u65e5<\/li>\n<li>\u6458\u8981\uff1a\u53d6\u5f15\u5148\u3084\u53d6\u5f15\u5185\u5bb9\u306a\u3069\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09\u7a0e\u7387\uff1a\u6d88\u8cbb\u7a0e\u306e\u7a0e\u7387\u307e\u305f\u306f\u975e\u8ab2\u7a0e\u3001\u5bfe\u8c61\u5916\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e<br \/>\u203b\u6d88\u8cbb\u7a0e\u306e\u7c21\u6613\u8ab2\u7a0e\u307e\u305f\u306f2\u5272\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u304c\u58f2\u4e0a\u306e\u53d6\u5f15\u306e\u307f<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09<\/span>\u30a4\u30f3\u30dc\u30a4\u30b9\uff1a\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u8a72\u5f53\u3059\u308b\u53d6\u5f15\u306e\u5834\u5408\u306f\u3001\u53d6\u5f15\u5148\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc\u72b6\u6cc1\u3092\u9078\u629e<br \/>\u203b\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u307e\u305f\u306f2\u5272\u7279\u4f8b\u5236\u5ea6\u3092\u5229\u7528\u3055\u308c\u308b\u5834\u5408\u306f\u9078\u629e\u4e0d\u8981<\/li>\n<li>\n<p>\u9810\u5165\uff0f\u5f15\u51fa\uff1a\u8a72\u5f53\u3059\u308b\u6b04\u306b\u53d6\u5f15\u91d1\u984d\u3092\u8a18\u5165<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<p>\u306a\u304a\u3001\u9810\u91d1\u51fa\u7d0d\u5e33\u306b\u306f\u3001\u4e3b\u306b\u6b21\u306e\u3088\u3046\u306a\u53d6\u5f15\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2\u4ee3\u91d1\u304c\u4e8b\u696d\u7528\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307e\u308c\u308b<\/li>\n<li>\u4e8b\u52d9\u6240\u3084\u5e97\u8217\u306e\u96fb\u6c17\u4ee3\u3084\u30ac\u30b9\u4ee3\u304c\u4e8b\u696d\u7528\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u843d\u3068\u3055\u308c\u308b<\/li>\n<li>\u4e8b\u696d\u7528\u53e3\u5ea7\u304b\u3089\u73fe\u91d1\u3092\u5f15\u304d\u51fa\u3057\u305f\u308a\u3001\u9810\u91d1\u3057\u305f\u308a\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"1z5jk6ir82gegrl67bhmq\">2-5.\u5c0f\u53e3\u73fe\u91d1\u51fa\u7d0d\u5e33<\/h3>\n<p>\u5c0f\u53e3\u73fe\u91d1\u51fa\u7d0d\u5e33\u306f\u3001\u5c0f\u53e3\u73fe\u91d1\uff08\u65e5\u5e38\u7684\u306b\u4f7f\u3046\u5c11\u984d\u306e\u7d4c\u8cbb\u652f\u51fa\u7528\u306b\u4fdd\u7ba1\u3057\u3066\u3044\u308b\u73fe\u91d1\uff09\u306e\u5165\u51fa\u91d1\u3092\u5185\u8a33\u5225\u306b\u7ba1\u7406\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u5c0f\u53e3\u73fe\u91d1\u306f\u3001\u6cd5\u4eba\u3067\u90e8\u9580\u3054\u3068\u306b\u5229\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<br \/>\u3067\u3059\u304c\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3082\u5e97\u8217\u5358\u4f4d\u306a\u3069\u3067\u5c0f\u53e3\u73fe\u91d1\u3092\u53d6\u308a\u6271\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5c0f\u53e3\u73fe\u91d1\u51fa\u7d0d\u5e33\u3092\u4f5c\u6210\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/06\/nq18wj2b7g-d8a38410cb88.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u5c0f\u53e3\u73fe\u91d1\u51fa\u7d0d\u5e33\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u4f7f\u7528\u65b9\u6cd5<br \/><\/strong><\/p>\n<ol>\n<li>\u5c0f\u53e3\u73fe\u91d1\u304c\u6700\u521d\u306b\u88dc\u7d66\u3055\u308c\u305f\u969b\u306b\u30011\u884c\u76ee\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\n<ul>\n<li>\u53d7\u5165\uff1a\u5c0f\u53e3\u73fe\u91d1\u306e\u88dc\u7d66\u984d<\/li>\n<li>\u65e5\u4ed8\uff1a\u5c0f\u53e3\u73fe\u91d1\u304c\u88dc\u7d66\u3055\u308c\u305f\u65e5<\/li>\n<li>\u6458\u8981\uff1a\u300c\u672c\u65e5\u88dc\u7d66\u300d\u306a\u3069\u3068\u8a18\u5165<\/li>\n<\/ul>\n<\/li>\n<li>\u5c0f\u53e3\u73fe\u91d1\u304b\u3089\u7d4c\u8cbb\u3092\u652f\u51fa\u3057\u305f\u969b\u306f\u30012\u884c\u76ee\u4ee5\u964d\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\n<ul>\n<li>\u65e5\u4ed8\uff1a\u5c0f\u53e3\u73fe\u91d1\u306e\u88dc\u7d66\u3084\u7d4c\u8cbb\u306e\u652f\u51fa\u65e5<\/li>\n<li>\u6458\u8981\uff1a\u652f\u51fa\u5185\u5bb9\u3092\u8a18\u5165<\/li>\n<li>\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09\u7a0e\u7387\uff1a\u6d88\u8cbb\u7a0e\u306e\u7a0e\u7387\u307e\u305f\u306f\u975e\u8ab2\u7a0e\u3001\u5bfe\u8c61\u5916\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e<br \/>\u203b\u6d88\u8cbb\u7a0e\u306e\u7c21\u6613\u8ab2\u7a0e\u307e\u305f\u306f2\u5272\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u304c\u58f2\u4e0a\u306e\u53d6\u5f15\u306e\u307f<\/li>\n<li>\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09\u30a4\u30f3\u30dc\u30a4\u30b9\uff1a\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u8a72\u5f53\u3059\u308b\u53d6\u5f15\u306e\u5834\u5408\u306f\u3001\u53d6\u5f15\u5148\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc\u72b6\u6cc1\u3092\u9078\u629e<br \/>\u203b\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u307e\u305f\u306f2\u5272\u7279\u4f8b\u5236\u5ea6\u3092\u5229\u7528\u3055\u308c\u308b\u5834\u5408\u306f\u9078\u629e\u4e0d\u8981<\/li>\n<li>\u5185\u8a33\uff1a\u7d4c\u8cbb\u652f\u51fa\u306e\u5834\u5408\u3001\u5185\u8a33\u306e\u8a72\u5f53\u79d1\u76ee\u306b\u652f\u51fa\u984d\u3092\u8a18\u8f09\uff08\u52d8\u5b9a\u79d1\u76ee\u306f\u9069\u5b9c\u8ffd\u52a0\u30fb\u4fee\u6b63\u3057\u3066\u304f\u3060\u3055\u3044\uff09<\/li>\n<\/ul>\n<\/li>\n<li>\u518d\u3073\u5c0f\u53e3\u73fe\u91d1\u304c\u88dc\u7d66\u3055\u308c\u305f\u6642\u306f\u30011\u00a0\u884c\u76ee\u3068\u540c\u69d8\u306b\u8a18\u5e33\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<h3 id=\"4i69iviqwerdszb7hz6iya\">2-6.\u4ed5\u5165\u5e33<\/h3>\n<p>\u4ed5\u5165\u5e33\u306f\u3001\u5546\u54c1\u306a\u3069\u306e\u4ed5\u5165\u308c\u304c\u751f\u3058\u308b\u5168\u3066\u306e\u53d6\u5f15\u3092\u3001\u5024\u5f15\u304d\u3084\u8fd4\u54c1\u306a\u3069\u3082\u542b\u3081\u3066\u6642\u7cfb\u5217\u3067\u8a73\u3057\u304f\u8a18\u8f09\u3059\u308b\u3082\u306e\u3067\u3059\u3002<br \/><strong>\u98f2\u98df\u696d\u3084\u5c0f\u58f2\u696d\u306a\u3069\u3001\u4ed5\u5165\u308c\u53d6\u5f15\u306e\u4ef6\u6570\u304c\u591a\u3044\u4e8b\u696d\u306e\u5834\u5408\u306f\u3001\u4ed5\u5165\u5e33\u3092\u4f5c\u308b\u3053\u3068\u3067\u4ed5\u5165\u308c\u72b6\u6cc1\u3092\u7ba1\u7406\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4ed5\u5165\u308c\u53d6\u5f15\u306e\u4ef6\u6570\u306b\u3088\u3063\u3066\u306f\u3001\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u30b3\u30d4\u30fc\u3057\u3066\u6708\u3054\u3068\u306b\u4ed5\u5165\u5e33\u3092\u4f5c\u6210\u3059\u308b\u3068\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/06\/aopx7pkcmec-27b09e182ad6.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u4ed5\u5165\u5e33\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u4f7f\u7528\u65b9\u6cd5<br \/><\/strong><\/p>\n<p>\u5546\u54c1\u306a\u3069\u306e\u4ed5\u5165\u308c\u304c\u767a\u751f\u3059\u308b\u5168\u3066\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066<span style=\"font-size: 16px; color: #333333;\">\u3001\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u3092\u53c2\u7167\u3057\u306a\u304c\u3089\u6b21\u306e\u9805\u76ee\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/span><br \/>\u203b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u65b9\u3067<span style=\"color: black;\">\u7c21\u6613\u8ab2\u7a0e\u307e\u305f\u306f2\u5272\u7279\u4f8b\u3092\u5229\u7528\u3055\u308c\u308b\u5834\u5408\u3001<\/span>6.\u7a0e\u7387\u30687.\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u8a18\u5165\u4e0d\u8981\u3067\u3059<\/p>\n<ol>\n<li>\u65e5\u4ed8\uff1a\u5546\u54c1\u306a\u3069\u306e\u4ed5\u5165\u308c\u30fb\u5024\u5f15\u304d\u30fb\u8fd4\u54c1\u304c\u3042\u3063\u305f\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u4ed5\u5165\u5148\uff1a\u4ed5\u5165\u5148\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u652f\u6255\u65b9\u6cd5\uff1a\u73fe\u91d1\u307e\u305f\u306f\u639b\u3051\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/li>\n<li>\u5546\u54c1\u540d\uff1a\u5546\u54c1\u540d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u5024\u5f15\u30fb\u8fd4\u54c1\uff1a\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u30d7\u30eb\u30c0\u30a6\u30f3\u304b\u3089\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/li>\n<li><span style=\"color: black;\">\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09\u7a0e\u7387\uff1a\u6d88\u8cbb\u7a0e\u306e\u7a0e\u7387\u307e\u305f\u306f\u975e\u8ab2\u7a0e\u3001\u5bfe\u8c61\u5916\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/span><\/li>\n<li><span style=\"color: black;\"><span style=\"font-size: 16px; color: #000000;\">\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09<\/span>\u30a4\u30f3\u30dc\u30a4\u30b9\uff1a\u53d6\u5f15\u5148\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc\u72b6\u6cc1\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/span><\/li>\n<li>\u5358\u4fa1\uff0f\u6570\u91cf\uff1a\u4ed5\u5165\u308c\u3084\u5024\u5f15\u304d\u30fb\u8fd4\u54c1\u5bfe\u8c61\u306e\u5546\u54c1\u306e\u5358\u4fa1\u30fb\u6570\u91cf\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<p>\u306a\u304a\u3001\u4ed5\u5165\u5e33\u3067\u7ba1\u7406\u3059\u308b\u53d6\u5f15\u306f\u3001\u4e3b\u306b\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u5546\u54c1\u3084\u539f\u6750\u6599\u3092\u3001\u73fe\u91d1\uff08\u307e\u305f\u306f\u639b\u3051\uff09\u3067\u4ed5\u5165\u308c\u305f<\/li>\n<li>\u4ed5\u5165\u308c\u305f\u5546\u54c1\u3092\u5024\u5f15\u304d\u3057\u3066\u3082\u3089\u3063\u305f<\/li>\n<li>\u4ed5\u5165\u308c\u305f\u5546\u54c1\u306e\u4e00\u90e8\u3092\u8fd4\u54c1\u3057\u305f<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"erzqljiqaowcw8ffpjp2\">2-7.\u58f2\u4e0a\u5e33<\/h3>\n<p>\u58f2\u4e0a\u5e33\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u306e\u58f2\u4e0a\u304c\u4f34\u3046\u5168\u3066\u306e\u53d6\u5f15\u3092\u8a18\u8f09\u3059\u308b\u3082\u306e\u3067\u3001\u300c\u58f2\u4e0a\u53f0\u5e33\u300d\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<br \/><strong>\u5404\u7a2e\u88dc\u52a9\u91d1\u3084\u7d66\u4ed8\u91d1\u3092\u7533\u8acb\u3059\u308b\u969b\u306b\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u305f\u3081\u3001\u65e5\u9803\u304b\u3089\u58f2\u4e0a\u5e33\u3092\u4f5c\u6210\u3057\u3066\u304a\u304f\u3068\u4fbf\u5229\u3067\u3059\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/06\/ozhf0gbieln-cbcc3c487b87.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u58f2\u4e0a\u5e33\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u4f7f\u7528\u65b9\u6cd5<br \/><\/strong><\/p>\n<p>\u58f2\u4e0a\u304c\u751f\u3058\u308b\u5168\u3066\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u3092\u53c2\u7167\u3057\u306a\u304c\u3089\u6b21\u306e\u9805\u76ee\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u65e5\u4ed8\uff1a\u5546\u54c1\u306a\u3069\u306e\u4ed5\u5165\u308c\u30fb\u5024\u5f15\u304d\u30fb\u8fd4\u54c1\u304c\u3042\u3063\u305f\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u4ed5\u5165\u5148\uff1a\u4ed5\u5165\u5148\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u652f\u6255\u65b9\u6cd5\uff1a\u73fe\u91d1\u307e\u305f\u306f\u639b\u3051\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/li>\n<li>\u5546\u54c1\u540d\uff1a\u5546\u54c1\u540d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u5024\u5f15\u30fb\u8fd4\u54c1\uff1a\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u30d7\u30eb\u30c0\u30a6\u30f3\u304b\u3089\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/li>\n<li>\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09\u7a0e\u7387\uff1a\u6d88\u8cbb\u7a0e\u306e\u7a0e\u7387\u307e\u305f\u306f\u975e\u8ab2\u7a0e\u3001\u5bfe\u8c61\u5916\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/li>\n<li>\u5358\u4fa1\uff0f\u6570\u91cf\uff1a\u4ed5\u5165\u308c\u3084\u5024\u5f15\u304d\u30fb\u8fd4\u54c1\u5bfe\u8c61\u306e\u5546\u54c1\u306e\u5358\u4fa1\u30fb\u6570\u91cf\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<p>\u306a\u304a\u3001\u58f2\u4e0a\u5e33\u3067\u306f\u3001\u4e3b\u306b\u6b21\u306e\u3088\u3046\u306a\u53d6\u5f15\u3092\u8a18\u5e33\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u5546\u54c1\u3084\u88fd\u54c1\u3092\u3001\u73fe\u91d1\uff08\u307e\u305f\u306f\u639b\u3051\uff09\u3067\u58f2\u308a\u4e0a\u3052\u305f<\/li>\n<li>\u5546\u54c1\u8ca9\u58f2\u6642\u306b\u30bb\u30fc\u30eb\u306a\u3069\u306e\u5024\u5f15\u304d\u3092\u884c\u3063\u305f<\/li>\n<li>\u58f2\u308a\u4e0a\u3052\u305f\u5546\u54c1\u306e\u4e00\u90e8\u304c\u8fd4\u54c1\u3055\u308c\u305f<\/li>\n<\/ul>\n<\/div>\n<h3>2-8.\u53d7\u53d6\u624b\u5f62\u8a18\u5165\u5e33<\/h3>\n<p>\u53d7\u53d6\u624b\u5f62\u8a18\u5165\u5e33\u306f\u3001\u58f2\u4e0a\u4ee3\u91d1\u306a\u3069\u306e\u6c7a\u6e08\u306b\u4f34\u3046\u53d7\u53d6\u624b\u5f62\u306e\u5897\u6e1b\u3084\u3001\u624b\u5f62\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u8a18\u9332\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u3001\u624b\u5f62\u306f\u8cb7\u639b\u91d1\u3088\u308a\u56de\u53ce\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u53d7\u53d6\u624b\u5f62\u3067\u6c7a\u6e08\u3092\u884c\u3046\u53d6\u5f15\u5148\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u53d7\u53d6\u624b\u5f62\u8a18\u5165\u5e33\u3067\u7ba1\u7406\u3092\u3057\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/06\/mt8Y1noCILTu3wqvRzSHpcD7W-1778161994-4436b120a768.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u53d7\u53d6\u624b\u5f62\u8a18\u5165\u5e33\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u4f7f\u7528\u65b9\u6cd5<\/strong><\/p>\n<p>\u58f2\u4e0a\u4ee3\u91d1\u7b49\u306e\u652f\u6255\u3044\u3067\u7d04\u675f\u624b\u5f62\u3084\u70ba\u66ff\u624b\u5f62\u3092\u53d7\u3051\u53d6\u3063\u305f\u3089\u3001\u624b\u5f62\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u53c2\u7167\u3057\u3066\u6b21\u306e\u9805\u76ee\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u65e5\u4ed8\uff1a\u624b\u5f62\u3092\u53d7\u3051\u53d6\u3063\u305f\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u624b\u5f62\u7a2e\u985e\uff1a\u300c\u7d04\u624b\u300d\uff08\u7d04\u675f\u624b\u5f62\uff09\u3001\u300c\u70ba\u624b\u300d\uff08\u70ba\u66ff\u624b\u5f62\uff09\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/li>\n<li>\u624b\u5f62\u756a\u53f7\uff1a\u624b\u5f62\u756a\u53f7\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u6458\u8981\uff1a\u53d7\u53d6\u624b\u5f62\u306e\u76f8\u624b\u52d8\u5b9a\u79d1\u76ee\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u652f\u6255\u4eba\uff1a\u624b\u5f62\u4ee3\u91d1\u306e\u652f\u6255\u4eba\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u632f\u51fa\u4eba\uff0f\u88cf\u66f8\u4eba\uff1a\u624b\u5f62\u306e\u632f\u51fa\u4eba\u307e\u305f\u306f\u88cf\u66f8\u4eba\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u632f\u51fa\u65e5\uff1a\u624b\u5f62\u306e\u632f\u51fa\u65e5\uff08\u901a\u5e38\u306f\u624b\u5f62\u3092\u53d7\u3051\u53d6\u3063\u305f\u65e5\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u6e80\u671f\u65e5\uff1a\u624b\u5f62\u306e\u6e80\u671f\u65e5\uff08\u652f\u6255\u671f\u65e5\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u652f\u6255\u5834\u6240\uff1a\u624b\u5f62\u4ee3\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u91d1\u878d\u6a5f\u95a2\u540d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u624b\u5f62\u91d1\u984d\uff1a\u624b\u5f62\u306e\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u3066\u3093\u672b\uff1a\u624b\u5f62\u304c\u6700\u7d42\u7684\u306b\u3069\u3046\u306a\u3063\u305f\u304b\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\n<ul>\n<li>\u65e5\u4ed8\uff1a\u624b\u5f62\u304c\u81ea\u5206\u306e\u624b\u5143\u304b\u3089\u306a\u304f\u306a\u3063\u305f\u65e5\u4ed8<\/li>\n<li>\u6458\u8981\uff1a\u624b\u5f62\u304c\u306a\u304f\u306a\u3063\u305f\u7406\u7531\uff08\u88cf\u66f8\u3001\u5165\u91d1\u306a\u3069\uff09<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<p>\u306a\u304a\u3001\u7d19\u306e\u624b\u5f62\u306f\u5c0f\u5207\u624b\u3068\u3042\u308f\u305b\u30662026\u5e74\u5ea6\u672b\u306b\u5ec3\u6b62\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u304c\u3001\u4ee5\u5f8c\u306e\u624b\u5f62\u306e\u5229\u7528\u306b\u306f\u7f70\u5247\u304c\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\u88fd\u9020\u696d\u3084\u5efa\u8a2d\u696d\u306a\u3069\u3001\u5f93\u6765\u304b\u3089\u624b\u5f62\u304c\u3088\u304f\u4f7f\u308f\u308c\u3066\u3044\u308b\u696d\u7a2e\u3067\u306f\u3001\u5ec3\u6b62\u5f8c\u3082\u5f15\u304d\u7d9a\u304d\u53d7\u53d6\u624b\u5f62\u8a18\u5165\u5e33\u304c\u5fc5\u8981\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>2-9.\u652f\u6255\u624b\u5f62\u8a18\u5165\u5e33<\/h3>\n<p>\u652f\u6255\u624b\u5f62\u8a18\u5165\u5e33\u306b\u306f\u3001\u4ed5\u5165\u308c\u3084\u7d4c\u8cbb\u306a\u3069\u306e\u4ee3\u91d1\u3092\u652f\u6255\u3046\u969b\u306b\u632f\u308a\u51fa\u3057\u305f\u652f\u6255\u624b\u5f62\u306e\u5897\u6e1b\u306a\u3069\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e07\u304c\u4e00\u3001\u8cc7\u91d1\u4e0d\u8db3\u306a\u3069\u3067\u624b\u5f62\u306e\u4e0d\u6e21\u308a\u3092\u51fa\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u53d6\u5f15\u304c\u505c\u6b62\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u305d\u306e\u305f\u3081\u3001\u652f\u6255\u624b\u5f62\u3092\u632f\u308a\u51fa\u3057\u305f\u5834\u5408\u306f\u3001\u652f\u6255\u624b\u5f62\u8a18\u5165\u5e33\u3092\u4f5c\u6210\u3057\u3066\u652f\u6255\u671f\u65e5\u3092\u7ba1\u7406\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/06\/Rj1u2tOB9JEYfobcCNPHSi8q7-1778162756.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u652f\u6255\u624b\u5f62\u8a18\u5165\u5e33\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u4f7f\u7528\u65b9\u6cd5<\/strong><\/p>\n<p>\u4ed5\u5165\u308c\u3084\u7d4c\u8cbb\u4ee3\u91d1\u306a\u3069\u306e\u6c7a\u6e08\u3067\u624b\u5f62\u3092\u632f\u308a\u51fa\u3057\u305f\u5834\u5408\u306f\u3001\u624b\u5f62\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u53c2\u7167\u3057\u3066\u6b21\u306e\u9805\u76ee\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u65e5\u4ed8\uff1a\u624b\u5f62\u3092\u53d7\u3051\u53d6\u3063\u305f\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u624b\u5f62\u7a2e\u985e\uff1a\u300c\u7d04\u624b\u300d\uff08\u7d04\u675f\u624b\u5f62\uff09\u3001\u300c\u70ba\u624b\u300d\uff08\u70ba\u66ff\u624b\u5f62\uff09\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/li>\n<li>\u624b\u5f62\u756a\u53f7\uff1a\u624b\u5f62\u756a\u53f7\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u6458\u8981\uff1a\u53d7\u53d6\u624b\u5f62\u306e\u76f8\u624b\u52d8\u5b9a\u79d1\u76ee\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u53d7\u53d6\u4eba\uff1a\u624b\u5f62\u4ee3\u91d1\u306e\u53d7\u53d6\u4eba\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u632f\u51fa\u4eba\uff1a\u624b\u5f62\u306e\u632f\u51fa\u4eba\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u632f\u51fa\u65e5\uff1a\u624b\u5f62\u306e\u632f\u51fa\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u6e80\u671f\u65e5\uff1a\u624b\u5f62\u306e\u6e80\u671f\u65e5\uff08\u652f\u6255\u671f\u65e5\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u652f\u6255\u5834\u6240\uff1a\u624b\u5f62\u4ee3\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u91d1\u878d\u6a5f\u95a2\u540d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u624b\u5f62\u91d1\u984d\uff1a\u624b\u5f62\u306e\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u3066\u3093\u672b\uff1a\u652f\u6255\u624b\u5f62\u306e\u5834\u5408\u3001\u57fa\u672c\u7684\u306b\u306f\u4ee3\u91d1\u306e\u652f\u6255\u3092\u884c\u3063\u305f\u65e5\u306a\u3069\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\n<ul>\n<li>\u65e5\u4ed8\uff1a\u652f\u6255\u65e5<\/li>\n<li>\u6458\u8981\uff1a\u300c\u652f\u6255\u300d\u306a\u3069<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<h3 id=\"h8tci14t6uv4w2jm0gute\">2-10.\u58f2\u639b\u5e33<\/h3>\n<p>\u58f2\u639b\u5e33\uff08\u300c\u58f2\u639b\u91d1\u5143\u5e33\u300d\u300c\u5f97\u610f\u5148\u5143\u5e33\u300d\u3068\u3082\u547c\u3070\u308c\u307e\u3059\uff09\u306f\u3001\u58f2\u639b\u91d1\u304c\u767a\u751f\u3059\u308b\u53d6\u5f15\u3092\u5f97\u610f\u5148\u3054\u3068\u306b\u8a18\u9332\u3057\u3066\u3001\u58f2\u4e0a\u4ee3\u91d1\u306e\u56de\u53ce\u72b6\u6cc1\u3092\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002<br \/>\u58f2\u639b\u91d1\u53d6\u5f15\u304c\u591a\u3044\u5834\u5408\u306b\u306f\u3001\u58f2\u639b\u91d1\u306e\u56de\u53ce\u6f0f\u308c\u3092\u9632\u3050\u305f\u3081\u306b<span style=\"font-size: 16px; color: #333333;\">\u58f2\u639b\u5e33\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u5f97\u610f\u5148\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306f\u3001\u30a8\u30af\u30bb\u30eb\u30b7\u30fc\u30c8\u3092\u30b3\u30d4\u30fc\u3057\u3066\u4f5c\u6210\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/06\/l2qsan2ajs-bc90068b6bab.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u58f2\u639b\u5e33\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u4f7f\u7528\u65b9\u6cd5<\/strong><\/p>\n<ol>\n<li>\u5f97\u610f\u5148\u306e\u540d\u524d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u524d\u671f\u304b\u3089\u306e\u7e70\u8d8a\u984d\u304c\u3042\u308b\u5834\u5408\u30011\u884c\u76ee\u306b\u6b21\u306e\u9805\u76ee\u3092\u8a18\u5e33\u3057\u307e\u3059\u3002\n<ul>\n<li>\u65e5\u4ed8\uff1a\u671f\u9996\u306e\u65e5\u4ed8\uff081\/1\uff09<\/li>\n<li>\u6458\u8981\uff1a\u300c\u524d\u671f\u7e70\u8d8a\u300d\u306a\u3069\u3068\u8a18\u5165<\/li>\n<li>\u58f2\u639b\u91d1\u6b8b\u9ad8\uff1a\u7e70\u8d8a\u984d\u3092\u8a18\u5165<\/li>\n<\/ul>\n<\/li>\n<li>\u4ed5\u8a33\u5e33\u3084\u8acb\u6c42\u66f8\u306a\u3069\u3092\u53c2\u7167\u3057\u3066\u3001\u58f2\u639b\u91d1\u306e\u5897\u52a0\u30fb\u6e1b\u5c11\u3092\u4f34\u3046\u53d6\u5f15\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\n<ul>\n<li>\u65e5\u4ed8\uff1a\u53d6\u5f15\u767a\u751f\u65e5<\/li>\n<li>\u6458\u8981\uff1a\u53d6\u5f15\u306e\u5185\u5bb9\uff08\u5546\u54c1\u540d\u3001\u58f2\u639b\u91d1\u5897\u6e1b\u306e\u539f\u56e0\u306a\u3069\uff09<\/li>\n<li>\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09\u7a0e\u7387\uff1a\u58f2\u4e0a\u3001\u8fd4\u54c1\u3001\u5024\u5f15\u304d\u306b\u3064\u3044\u3066\u306f\u7a0e\u7387\u3092\u9078\u629e\uff08<span style=\"font-size: 16px; color: #333333;\">\u7c21\u6613\u8ab2\u7a0e\u307e\u305f\u306f2\u5272\u7279\u4f8b\u3092\u5229\u7528\u3055\u308c\u308b\u5834\u5408\u306f\u8a18\u5165\u4e0d\u8981\uff09<\/span><\/li>\n<li>\u58f2\u4e0a\u91d1\u984d\uff1a\u58f2\u4e0a\u53ca\u3073\u3001\u58f2\u4e0a\u306e\u6e1b\u5c11\u3092\u4f34\u3046\u53d6\u5f15\uff08\u8fd4\u54c1\u3001\u5024\u5f15\u304d\uff09\u306e\u5834\u5408\u306b\u91d1\u984d\u3092\u8a18\u5165\uff08\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u306f\u30de\u30a4\u30ca\u30b9\u3067\u5165\u529b\uff09<\/li>\n<li>\u53d7\u5165\u91d1\u984d\uff1a\u58f2\u639b\u91d1\u304c\u5165\u91d1\u3055\u308c\u305f\u5834\u5408\u306b\u91d1\u984d\u3092\u8a18\u5165<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<p>\u306a\u304a\u3001\u58f2\u639b\u5e33\u306b\u8a18\u5e33\u3059\u308b\u53d6\u5f15\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u639b\u3051\u53d6\u5f15\u306b\u3088\u308b\u58f2\u4e0a\u304c\u767a\u751f\u3057\u305f<\/li>\n<li>\u5546\u54c1\u306a\u3069\u306e\u639b\u3051\u58f2\u308a\u3092\u884c\u3063\u305f\u969b\u3001\u5024\u5f15\u304d\u3092\u884c\u3063\u305f<\/li>\n<li>\u639b\u3051\u58f2\u308a\u3057\u305f\u5546\u54c1\u306e\u4e00\u90e8\u304c\u3001\u58f2\u639b\u91d1\u56de\u53ce\u524d\u306b\u8fd4\u54c1\u3055\u308c\u305f<\/li>\n<li>\u5f97\u610f\u5148\u304b\u3089\u58f2\u639b\u91d1\u3092\u56de\u53ce\u3057\u305f<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"un0kjmrt1yfg3cz4cxgtm9\">2-11.\u8cb7\u639b\u5e33<\/h3>\n<p>\u8cb7\u639b\u5e33\uff08\u300c\u8cb7\u639b\u91d1\u5143\u5e33\u300d\u300c\u4ed5\u5165\u5148\u5143\u5e33\u300d\u3068\u3082\u547c\u3070\u308c\u307e\u3059\uff09\u306f\u3001\u8cb7\u639b\u91d1\u304c\u767a\u751f\u3059\u308b\u53d6\u5f15\u3092\u4ed5\u5165\u5148\u3054\u3068\u306b\u8a18\u9332\u3057\u3066\u3001\u4ed5\u5165\u308c\u4ee3\u91d1\u306e\u652f\u6255\u3044\u72b6\u6cc1\u3092\u7ba1\u7406\u3059\u308b\u5e33\u7c3f\u3067\u3059\u3002<br \/>\u65e5\u9803\u304b\u3089\u8cb7\u639b\u91d1\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u306f\u3001\u8cb7\u639b\u5e33\u3092\u4f5c\u6210\u3057\u3066\u4ed5\u5165\u4ee3\u91d1\u306e\u652f\u6255\u3044\u7ba1\u7406\u3092\u884c\u3046\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ed5\u5165\u5148\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306f\u3001\u30a8\u30af\u30bb\u30eb\u30b7\u30fc\u30c8\u3092\u30b3\u30d4\u30fc\u3057\u3066\u4f5c\u6210\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/06\/endafsmuoj6-5e505089250d.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u8cb7\u639b\u5e33\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u4f7f\u7528\u65b9\u6cd5<\/strong><\/p>\n<ol>\n<li>\u4ed5\u5165\u5148\u306e\u540d\u524d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u524d\u671f\u304b\u3089\u306e\u7e70\u8d8a\u984d\u304c\u3042\u308b\u5834\u5408\u30011\u884c\u76ee\u306b\u6b21\u306e\u9805\u76ee\u3092\u8a18\u5e33\u3057\u307e\u3059\u3002\n<ul>\n<li>\u65e5\u4ed8\uff1a\u671f\u9996\u306e\u65e5\u4ed8\uff081\/1\uff09<\/li>\n<li>\u6458\u8981\uff1a\u300c\u524d\u671f\u7e70\u8d8a\u300d\u306a\u3069\u3068\u8a18\u5165<\/li>\n<li>\u8cb7\u639b\u91d1\u6b8b\u9ad8\uff1a\u7e70\u8d8a\u984d\u3092\u8a18\u5165<\/li>\n<\/ul>\n<\/li>\n<li>\u4ed5\u8a33\u5e33\u3084\u8acb\u6c42\u66f8\u306a\u3069\u3092\u53c2\u7167\u3057\u3066\u3001\u8cb7\u639b\u91d1\u306e\u5897\u52a0\u30fb\u6e1b\u5c11\u3092\u4f34\u3046\u53d6\u5f15\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\u203b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u65b9\u3067\u7c21\u6613\u8ab2\u7a0e\u307e\u305f\u306f2\u5272\u7279\u4f8b\u3092\u5229\u7528\u3055\u308c\u308b\u5834\u5408\u3001\u7a0e\u7387\u3068\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u8a18\u5165\u4e0d\u8981\u3067\u3059\n<ul>\n<li>\u65e5\u4ed8\uff1a\u53d6\u5f15\u767a\u751f\u65e5<\/li>\n<li>\u6458\u8981\uff1a\u53d6\u5f15\u306e\u5185\u5bb9\uff08\u5546\u54c1\u540d\u3001\u8cb7\u639b\u91d1\u5897\u6e1b\u306e\u539f\u56e0\u306a\u3069\uff09<\/li>\n<li>\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09\u7a0e\u7387\uff1a\u4ed5\u5165\u3001\u8fd4\u54c1\u3001\u5024\u5f15\u304d\u306b\u3064\u3044\u3066\u306f\u7a0e\u7387\u3092\u9078\u629e<\/li>\n<li>\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09\u30a4\u30f3\u30dc\u30a4\u30b9\uff1a<span style=\"font-size: 16px; color: #000000;\">\u53d6\u5f15\u5148\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc\u72b6\u6cc1\u3092\u9078\u629e<\/span><\/li>\n<li>\u4ed5\u5165\u91d1\u984d\uff1a\u4ed5\u5165\u53ca\u3073\u3001\u4ed5\u5165\u306e\u6e1b\u5c11\u3092\u4f34\u3046\u53d6\u5f15\uff08\u8fd4\u54c1\u3001\u5024\u5f15\u304d\uff09\u306e\u5834\u5408\u306b\u91d1\u984d\u3092\u5165\u529b\uff08\u8fd4\u54c1\u30fb\u5024\u5f15\u304d\u306f\u30de\u30a4\u30ca\u30b9\u3067\u5165\u529b\uff09<\/li>\n<li>\u652f\u6255\u91d1\u984d\uff1a\u8cb7\u639b\u91d1\u306e\u652f\u6255\u6642\u306b\u91d1\u984d\u3092\u5165\u529b<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<p>\u306a\u304a\u3001\u8cb7\u639b\u5e33\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u53d6\u5f15\u3092\u8a18\u5e33\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u639b\u3051\u53d6\u5f15\u306b\u3088\u308b\u4ed5\u5165\u308c\u3092\u884c\u3063\u305f<\/li>\n<li>\u639b\u3051\u8cb7\u3044\u3057\u305f\u5546\u54c1\u306a\u3069\u306e\u5024\u5f15\u304d\u3092\u53d7\u3051\u305f<\/li>\n<li>\u639b\u3051\u8cb7\u3044\u3057\u305f\u5546\u54c1\u306e\u4e00\u90e8\u3092\u3001\u8cb7\u639b\u91d1\u652f\u6255\u3044\u524d\u306b\u8fd4\u54c1\u3057\u305f<\/li>\n<li>\u4ed5\u5165\u5148\u306b\u8cb7\u639b\u91d1\u3092\u652f\u6255\u3063\u305f<\/li>\n<\/ul>\n<\/div>\n<h3>2-12.\u7d4c\u8cbb\u5e33<\/h3>\n<p>\u7d4c\u8cbb\u5e33\u306f\u3001\u4ed5\u5165\u308c\u4ee5\u5916\u306e\u7d4c\u8cbb\u304c\u751f\u3058\u308b\u5168\u3066\u306e\u53d6\u5f15\u3092\u52d8\u5b9a\u79d1\u76ee\u3054\u3068\u306b\u8a18\u9332\u3057\u3066\u304a\u304f\u5e33\u7c3f\u3067\u3001\u300c\u4f55\u306b\u3044\u304f\u3089\u4f7f\u3063\u305f\u304b\u300d\u3092\u628a\u63e1\u3059\u308b\u306e\u306b\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<p>\u4f5c\u6210\u306e\u969b\u306f\u3001\u5fc5\u8981\u306a\u52d8\u5b9a\u79d1\u76ee\u3054\u3068\u306b\u30a8\u30af\u30bb\u30eb\u30b7\u30fc\u30c8\u3092\u30b3\u30d4\u30fc\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/06\/xbgyowcdtoh-517c16ff95c6.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u00a0<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u7d4c\u8cbb\u5e33\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u4f7f\u7528\u65b9\u6cd5<\/strong><\/p>\n<ol>\n<li>\u52d8\u5b9a\u79d1\u76ee\u540d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u4ed5\u8a33\u5e33\u306a\u3069\u3092\u53c2\u7167\u3057\u3066\u3001\u4ed5\u5165\u4ee5\u5916\u306e\u7d4c\u8cbb\u304c\u767a\u751f\u3059\u308b\u53d6\u5f15\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\u203b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u65b9\u3067\u7c21\u6613\u8ab2\u7a0e\u307e\u305f\u306f2\u5272\u7279\u4f8b\u3092\u5229\u7528\u3055\u308c\u308b\u5834\u5408\u3001\u7a0e\u7387\u3068\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u8a18\u5165\u4e0d\u8981\u3067\u3059\n<ul>\n<li>\u65e5\u4ed8\uff1a\u53d6\u5f15\u767a\u751f\u65e5<\/li>\n<li>\u6458\u8981\uff1a\u53d6\u5f15\u306e\u5185\u5bb9\uff08\u5546\u54c1\u540d\u3001\u53d6\u5f15\u5148\u306a\u3069\uff09<\/li>\n<li>\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09\u7a0e\u7387\uff1a<span style=\"font-size: 16px; color: #333333;\">\u6d88\u8cbb\u7a0e\u306e\u7a0e\u7387\u307e\u305f\u306f\u975e\u8ab2\u7a0e\u3001\u5bfe\u8c61\u5916\u306e\u3044\u305a\u308c\u304b<\/span>\u3092\u9078\u629e<\/li>\n<li>\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09\u30a4\u30f3\u30dc\u30a4\u30b9\uff1a\u53d6\u5f15\u5148\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc\u72b6\u6cc1\u3092\u9078\u629e<\/li>\n<li>\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09\u5c11\u984d\u7279\u4f8b\uff1a\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u3046\u3061\u7a0e\u8fbc1\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u306e\u307f\u9078\u629e<\/li>\n<li>\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09\u9069\u683c\u8acb\u6c42\u66f8\u4ea4\u4ed8\u7fa9\u52d9\u514d\u9664\uff1a\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\u3082\u306e\u306e\u307f\u9078\u629e<\/li>\n<li>\u91d1\u984d\uff1a\u652f\u6255\u91d1\u984d\u3092\u8a18\u5165<\/li>\n<li>\u652f\u6255\u65b9\u6cd5\uff08\u76f8\u624b\u79d1\u76ee\uff09\uff1a\u7d4c\u8cbb\u306e\u652f\u6255\u65b9\u6cd5\u3092\u9078\u629e<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<h3>2-13.\u5546\u54c1\u6709\u9ad8\u5e33<\/h3>\n<p>\u5546\u54c1\u6709\u9ad8\u5e33\u306f\u3001\u5546\u54c1\u5728\u5eab\u306e\u5897\u6e1b\u3084\u58f2\u4e0a\u30fb\u4ed5\u5165\u3054\u3068\u306e\u5358\u4fa1\u3092\u7ba1\u7406\u3059\u308b\u5e33\u7c3f\u3067\u3059\u3002<br \/>\u5c0f\u58f2\u696d\u3084\u5378\u58f2\u696d\u306a\u3069\u3001\u4e8b\u696d\u3067\u5546\u54c1\u306e\u8ca9\u58f2\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5728\u5eab\u7ba1\u7406\u306b\u5546\u54c1\u6709\u9ad8\u5e33\u304c\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5546\u54c1\u6709\u9ad8\u5e33\u306f\u5546\u54c1\u3054\u3068\u306b<\/span>\u4f5c\u6210\u304c\u5fc5\u8981\u306a\u306e\u3067\u3001\u9069\u5b9c\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u30b3\u30d4\u30fc\u3057\u3066\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/06\/uok3cnhc6y-c22a9a6e3196.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u5546\u54c1\u6709\u9ad8\u5e33\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u4f7f\u7528\u65b9\u6cd5<\/strong><\/p>\n<ol>\n<li>\u5546\u54c1\u540d\uff1a\u5546\u54c1\u540d\u79f0\u3084\u578b\u756a\u306a\u3069\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u8a08\u7b97\u65b9\u6cd5\uff1a\u5546\u54c1\u5358\u4fa1\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u524d\u671f\u304b\u3089\u7e70\u308a\u8d8a\u3057\u305f\u5546\u54c1\u5728\u5eab\u304c\u3042\u308b\u5834\u5408\u30011\u884c\u76ee\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\n<ul>\n<li>\u65e5\u4ed8\uff1a\u671f\u9996\u306e\u65e5\u4ed8\uff081\/1\uff09<\/li>\n<li>\u6458\u8981\uff1a\u300c\u524d\u671f\u7e70\u8d8a\u300d\u306a\u3069\u3068\u8a18\u5165<\/li>\n<li>\u53d7\u5165\u6570\u91cf\u30fb\u5358\u4fa1\uff1a\u7e70\u308a\u8d8a\u3057\u305f\u5728\u5eab\u306e\u6570\u91cf\u53ca\u3073\u3001\u524d\u671f\u672b\u6642\u70b9\u306e\u5358\u4fa1\u3092\u8a18\u5165<\/li>\n<\/ul>\n<\/li>\n<li>\u58f2\u4e0a\u3084\u4ed5\u5165\u306b\u4f34\u3063\u3066\u5546\u54c1\u5728\u5eab\u304c\u5897\u6e1b\u3057\u305f\u969b\u306f\u3001\u65e5\u4ed8\u9806\u306b\u6b21\u306e\u9805\u76ee\u3092\u8a18\u5e33\u3057\u307e\u3059\u3002\n<ul>\n<li>\u65e5\u4ed8\uff1a\u5546\u54c1\u5728\u5eab\u306e\u5897\u6e1b\u304c\u751f\u3058\u305f\u65e5<\/li>\n<li>\u6458\u8981\uff1a\u5728\u5eab\u5897\u6e1b\u306e\u539f\u56e0\uff08\u58f2\u4e0a\u3001\u4ed5\u5165\u306a\u3069\uff09<\/li>\n<li>\u53d7\u5165\u6570\u91cf\u30fb\u5358\u4fa1\uff1a\u4ed5\u5165\u308c\u3067\u5728\u5eab\u304c\u5897\u3048\u305f\u5834\u5408\u306b\u8a18\u5165<\/li>\n<li>\u6255\u51fa\u6570\u91cf\u30fb\u5358\u4fa1\uff1a\u58f2\u4e0a\u3067\u5728\u5eab\u304c\u6e1b\u3063\u305f\u5834\u5408\u306b\u8a18\u5165<\/li>\n<\/ul>\n<\/li>\n<li>2\u3067\u9078\u3093\u3060\u8a08\u7b97\u65b9\u6cd5\u306b\u3057\u305f\u304c\u3063\u3066\u3001\u6b8b\u9ad8\u6570\u91cf\u30fb\u5358\u4fa1\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<h3>2-14.\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33<\/h3>\n<p>\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u306f\u3001\u4e8b\u696d\u7528\u306b\u53d6\u5f97\u3057\u305f10\u4e07\u5186\u4ee5\u4e0a\u306e\u56fa\u5b9a\u8cc7\u7523\uff08\u4e0d\u52d5\u7523\u3001\u4e8b\u52d9\u673a\u3001\u8eca\u306a\u3069\uff09\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u6e1b\u4fa1\u511f\u5374\u72b6\u6cc1\u306a\u3069\u3092\u7ba1\u7406\u3059\u308b\u5e33\u7c3f\u3067\u3059\u3002<\/p>\n<p>\u8907\u6570\u306e\u8cc7\u7523\u3092\u307e\u3068\u3081\u3066\u8a18\u5165\u3059\u308b\u5834\u5408\u3068\u3001\u8cc7\u7523\u3054\u3068\u306b\u53f0\u5e33\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u306e2\u30d1\u30bf\u30fc\u30f3\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7528\u610f\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3054\u81ea\u5206\u306b\u5408\u3063\u305f\u3082\u306e\u3092\u304a\u4f7f\u3044\u304f\u3060\u3055\u3044\u3002\uff08\u4ee5\u4e0b\u306e\u753b\u50cf\u306f\u3001\u8907\u6570\u306e\u8cc7\u7523\u3092\u8a18\u5165\u3059\u308b\u5834\u5408\u3067\u3059\uff09<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/06\/lkpqmbnmq2h-e96539cba22e.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u4f7f\u7528\u65b9\u6cd5<\/strong><\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u8907\u6570\u306e\u8cc7\u7523\u3092\u307e\u3068\u3081\u30661\u3064\u306e\u53f0\u5e33\u306b\u8a18\u5165\u3059\u308b\u969b\u306e\u65b9\u6cd5\u3067\u3059\u3002\u8cc7\u7523\u5225\u306b\u53f0\u5e33\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u3082\u5404\u9805\u76ee\u306e\u5185\u5bb9\u306f\u540c\u3058\u3067\u3059\u3002<\/p>\n<ol>\n<li>\u540d\u79f0\uff1a\u56fa\u5b9a\u8cc7\u7523\u306e\u540d\u79f0\u3001\u578b\u756a\u306a\u3069<\/li>\n<li>\u6570\u91cf\uff1a\u56fa\u5b9a\u8cc7\u7523\u306e\u6570\u91cf<\/li>\n<li>\u7a2e\u985e\uff1a\u56fa\u5b9a\u8cc7\u7523\u306e\u7a2e\u985e<\/li>\n<li>\u8a2d\u7f6e\u5834\u6240\uff1a\u56fa\u5b9a\u8cc7\u7523\u306e\u5177\u4f53\u7684\u306a\u8a2d\u7f6e\u5834\u6240\uff08\u4f4f\u6240\u3001\u25ef\u25ef\u5ba4\u306a\u3069\uff09<\/li>\n<li>\u53d6\u5f97\u65e5\uff1a\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5e74\u6708\u65e5<\/li>\n<li>\u4f9b\u7528\u958b\u59cb\u65e5\uff1a\u56fa\u5b9a\u8cc7\u7523\u3092\u5b9f\u969b\u306b\u696d\u52d9\u3067\u4f7f\u3044\u59cb\u3081\u305f\u65e5<\/li>\n<li>\u8010\u7528\u5e74\u6570\uff1a\u56fa\u5b9a\u8cc7\u7523\u306e\u7a2e\u985e\u306a\u3069\u3092<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_01.pdf\" target=\"_blank\" rel=\"noopener\">\u8010\u7528\u5e74\u6570\u8868<\/a>\u306b\u7167\u3089\u3057\u5408\u308f\u305b\u305f\u8010\u7528\u5e74\u6570\u3092\u8a18\u8f09<\/li>\n<li>\u511f\u5374\u65b9\u6cd5\uff1a\u4efb\u610f\u306b\u9078\u629e\u3057\u305f\u511f\u5374\u65b9\u6cd5\uff08\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5b9a\u984d\u6cd5\uff09<\/li>\n<li>\u511f\u5374\u7387\uff1a\u53d6\u5f97\u65e5\u3001\u8010\u7528\u5e74\u6570\u3001\u511f\u5374\u65b9\u6cd5\u3092<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" target=\"_blank\" rel=\"noopener\">\u511f\u5374\u7387\u7b49\u8868<\/a>\u306b\u7167\u3089\u3057\u5408\u308f\u305b\u3001\u511f\u5374\u7387\u3092\u8a18\u8f09<\/li>\n<li>\u53d6\u5f97\u984d\uff1a\u53d6\u5f97\u539f\u4fa1\u3092\u8a18\u8f09<\/li>\n<li>\u671f\u9996\u5e33\u7c3f\u4fa1\u984d\uff1a\u671f\u9996\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u8a18\u8f09<\/li>\n<li>\u511f\u5374\u984d\uff1a\u5f53\u671f\u306e\u511f\u5374\u984d\u3092\u8a18\u8f09<\/li>\n<li>\u4e8b\u696d\u5c02\u7528\u5272\u5408\uff1a\u305d\u306e\u56fa\u5b9a\u8cc7\u7523\u3092\u4e8b\u696d\u3067\u4f7f\u3063\u3066\u3044\u308b\u5272\u5408<\/li>\n<\/ol>\n<\/div>\n<p>\u306a\u304a\u3001\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u306b\u8a18\u5e33\u3059\u3079\u304d\u8cc7\u7523\u306e\u4f8b\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u5e97\u8217\u3084\u4e8b\u52d9\u6240\u306e\u571f\u5730\u30fb\u5efa\u7269<\/li>\n<li>\u696d\u52d9\u3067\u4f7f\u7528\u3059\u308b\u30d1\u30bd\u30b3\u30f3<\/li>\n<li>\u5e97\u8217\u3084\u4e8b\u52d9\u6240\u5185\u306e\u30c6\u30fc\u30d6\u30eb\u30fb\u6905\u5b50<\/li>\n<li>\u4e8b\u696d\u7528\u306e\u5927\u578b\u7279\u6b8a\u81ea\u52d5\u8eca\uff08\u30d1\u30ef\u30fc\u30b7\u30e7\u30d9\u30eb\u306a\u3069\uff09<\/li>\n<\/ul>\n<\/div>\n<h3>2-15.\u767d\u8272\u7533\u544a\u7528\u306e\u6cd5\u5b9a\u5e33\u7c3f<\/h3>\n<p>\u9752\u8272\u7533\u544a\u306e\u5834\u5408\u3068\u7570\u306a\u308a\u3001\u767d\u8272\u7533\u544a\u3067\u306f\u53ce\u5165\u3001\u4ed5\u5165\u308c\u3001\u7d4c\u8cbb\u3092\u5358\u5f0f\u7c3f\u8a18\u3067\u307e\u3068\u3081\u3066\u8a18\u9332\u3067\u304d\u308b\u5e33\u7c3f\uff08\u6cd5\u5b9a\u5e33\u7c3f\uff09\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/06\/6rnw020rm6s-c840a7e91215.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u6cd5\u5b9a\u5e33\u7c3f\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u4f7f\u7528\u65b9\u6cd5<\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u3001\u53d6\u5f15\u306e\u5185\u5bb9\u304c\u5206\u304b\u308b\u3082\u306e\u3092\u53c2\u7167\u3057\u306a\u304c\u3089\u3001\u4e8b\u696d\u3067\u767a\u751f\u3057\u305f\u53d6\u5f15\u3092\u6b21\u306e\u3088\u3046\u306b\u8a18\u5e33\u3057\u307e\u3059\u3002<\/span><\/p>\n<ol>\n<li>No\uff1a\u53d6\u5f15\u306e\u3042\u3063\u305f\u9806\u756a\u306b\u756a\u53f7\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u65e5\u4ed8\uff1a\u53d6\u5f15\u767a\u751f\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u6458\u8981\uff1a\u53d6\u5f15\u306e\u5185\u5bb9\u3084\u53d6\u5f15\u5148\u306a\u3069\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09\u7a0e\u7387\uff1a\u4ed5\u5165\u3001\u8fd4\u54c1\u3001\u5024\u5f15\u304d\u306b\u3064\u3044\u3066\u306f\u7a0e\u7387\u3092\u9078\u629e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/><span style=\"font-size: 16px; color: #333333;\">\u203b\u6d88\u8cbb\u7a0e\u306e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u307e\u305f\u306f2\u5272\u7279\u4f8b\u5236\u5ea6\u3092\u5229\u7528\u3055\u308c\u308b\u65b9\u306f\u3001\u53ce\u5165\u306e\u5834\u5408\u306e\u307f\u9078\u629e\u3057\u307e\u3059\uff09<\/span><\/li>\n<li>\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\uff09\u30a4\u30f3\u30dc\u30a4\u30b9\uff1a\u53d6\u5f15\u5148\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc\u72b6\u6cc1\u3092\u9078\u629e\u3057\u307e\u3059\u3002<br \/><span style=\"font-size: 16px; color: #333333;\">\u203b\u6d88\u8cbb\u7a0e\u306e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u307e\u305f\u306f2\u5272\u7279\u4f8b\u5236\u5ea6\u3092\u5229\u7528\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u9078\u629e\u4e0d\u8981\u3067\u3059<\/span><\/li>\n<li>\u8a72\u5f53\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u306e\u6b04\u306b\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<h2 id=\"7icj6j3psf9acczzaydp\">3.\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u30a8\u30af\u30bb\u30eb\u5e33\u7c3f\u306b\u95a2\u3059\u308bQ&amp;A<\/h2>\n<p><span style=\"font-size: 16px;\">\u3053\u3053\u3067\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u30a8\u30af\u30bb\u30eb\u5e33\u7c3f\u306b\u95a2\u3059\u308bQ&amp;A\u3092\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"96qumisgvm8bxxeh8l3lq\">3-1.\u305d\u3082\u305d\u3082\u300c\u9752\u8272\u7533\u544a\u300d\u3084\u300c\u767d\u8272\u7533\u544a\u300d\u3068\u306f\u4f55\u304b\u3002<\/h3>\n<p><span style=\"font-size: 16px;\">\u300c\u9752\u8272\u7533\u544a\u300d\u3068\u300c\u767d\u8272\u7533\u544a\u300d\u306e\u3044\u305a\u308c\u3082\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u304c\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\uff08\u6240\u5f97\u7a0e\u3092\u7d0d\u7a0e\u3059\u308b\u305f\u3081\u3001\u4e8b\u696d\u306e\u5229\u76ca\u3084\u7d0d\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u7533\u544a\u3059\u308b\u3053\u3068\uff09\u3092\u3059\u308b\u6642\u306e\u65b9\u6cd5\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><span style=\"font-size: 16px;\">\u78ba\u5b9a\u7533\u544a<br \/>\u65b9\u6cd5<\/span><\/th>\n<th style=\"text-align: center; width: 31.8746%;\"><span style=\"font-size: 16px;\">\u5185\u5bb9<\/span><\/th>\n<th style=\"text-align: center; width: 29.9744%;\"><span style=\"font-size: 16px;\">\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8<\/span><\/th>\n<th style=\"text-align: center;\"><span style=\"font-size: 16px;\">\u4e3b\u306a\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 12.9883%;\"><span style=\"font-size: 16px;\">\u9752\u8272\u7533\u544a<\/span><\/td>\n<td style=\"width: 31.8746%;\"><span style=\"font-size: 16px;\">\u30fb\u539f\u5247\u3068\u3057\u3066\u8907\u5f0f\u7c3f\u8a18\u306b\u57fa\u3065\u3044\u3066\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\uff0810\u4e07\u5186\u63a7\u9664\u306e\u5834\u5408\u306f\u5358\u5f0f\u7c3f\u8a18\u3067\u3082\u53ef\uff09<\/span><br \/>\u30fb\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981<\/td>\n<td style=\"width: 29.9744%;\"><span style=\"font-size: 16px;\">\u30fb\u6700\u592765\u4e07\u5186\u3092\u6240\u5f97\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\uff08\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\uff09<\/span><br \/>\u30fb\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u517c\u7528\u306e\u652f\u51fa\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3057\u3084\u3059\u3044<br \/><span style=\"font-size: medium; color: #333333;\">\u30fb3\u5e74\u9593\u8d64\u5b57\u306e\u7e70\u308a\u8d8a\u3057\u304c\u3067\u304d\u308b<\/span><\/td>\n<td style=\"width: 25%;\"><span style=\"font-size: 16px;\">\u30fb\u7c3f\u8a18\u306e\u77e5\u8b58\u304c\u5fc5\u8981<br \/>\u30fb\u63d0\u51fa\u3059\u308b\u66f8\u985e\u304c\u591a\u304f\u3001\u624b\u9593\u304c\u304b\u304b\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.9883%;\"><span style=\"font-size: 16px;\">\u767d\u8272\u7533\u544a<\/span><\/td>\n<td style=\"width: 31.8746%;\"><span style=\"font-size: 16px;\">\u30fb\u5358\u5f0f\u7c3f\u8a18\u306b\u57fa\u3065\u3044\u3066\u78ba\u5b9a<span style=\"font-size: 16px; color: #333333;\">\u7533\u544a\u66f8\u3092\u4f5c\u6210<\/span><\/span><br \/>\u30fb\u53ce\u652f\u5185\u8a33\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981<\/td>\n<td style=\"width: 29.9744%;\"><span style=\"font-size: 16px;\">\u30fb\u5e33\u7c3f\u4ed8\u3051\u304c\u7c21\u5358<br \/>\u30fb\u4f5c\u6210\u3059\u308b\u66f8\u985e\u304c\u5c11\u306a\u3044<\/span><\/td>\n<td style=\"width: 25%;\"><span style=\"font-size: 16px;\">\u7bc0\u7a0e\u304c\u3057\u306b\u304f\u3044<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px;\">\u9752\u8272\u7533\u544a\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u8907\u5f0f\u7c3f\u8a18\u3067\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u3092\u5143\u306b\u7533\u544a\u66f8\u985e\u3092\u4f5c\u6210\u3057\u305f\u308a\u3001\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u3092\u63d0\u51fa\u3057\u305f\u308a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u7bc0\u7a0e\u3057\u3084\u3059\u3044\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"l4p460ssa2qt2va15z9nn\">3-2.\u81ea\u5206\u304c\u6d88\u8cbb\u7a0e\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3001\u305d\u308c\u3068\u3082\u8ab2\u7a0e\u4e8b\u696d\u8005\u304b\u3092\u5224\u65ad\u3059\u308b\u306b\u306f\uff1f<\/h3>\n<p><span style=\"font-size: 16px;\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u306e\u5834\u5408\u3001\u57fa\u672c\u7684\u306b\u306f2\u5e74\u524d\u3068\u524d\u5e741\uff5e6\u6708\u306e<span style=\"font-size: 16px; color: #333333;\">\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\uff08\u58f2\u4e0a\u9ad8\u306e\u3046\u3061\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\uff09\u3092\u57fa\u6e96\u306b\u3001\u6d88\u8cbb\u7a0e\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u8ab2\u7a0e\u4e8b\u696d\u8005\u304b<\/span>\u3092\u5224\u65ad\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>2\u5e74\u524d\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304b\u524d\u5e74<span style=\"font-size: 16px; color: #333333;\">1\uff5e6\u6708\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306e\u3044\u305a\u308c\u304b<\/span>\u304c\u30011,000\u4e07\u5186\u3092\u8d85\u3048\u308b\uff1a\u8ab2\u7a0e\u4e8b\u696d\u8005<\/li>\n<li>2\u5e74\u524d\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u3068<span style=\"font-size: 16px; color: #333333;\">\u524d\u5e741\uff5e6\u6708\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c<\/span>\u3001\u3044\u305a\u308c\u30821,000\u4e07\u5186\u4ee5\u4e0b\uff1a\u514d\u7a0e\u4e8b\u696d\u8005<\/li>\n<\/ul>\n<p>\u203b2\u5e74\u524d\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u3060\u3063\u305f\u5834\u5408\u306f\u7a0e\u8fbc\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3060\u3063\u305f\u5834\u5408\u306f\u7a0e\u629c\u91d1\u984d\u3092\u57fa\u6e96\u3068\u3059\u308b<\/p>\n<p>\u203b\u4e0a\u8a18\u3067\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u3042\u3066\u306f\u307e\u308b\u5834\u5408\u3067\u3082\u3001\u81ea\u5206\u306e\u610f\u601d\u3067\u300c\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u624b\u7d9a\u300d\u3092\u884c\u3046\u3068\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b<\/p>\n<\/div>\n<p><strong>\u57fa\u672c\u7684\u306b\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u958b\u696d\u3057\u3066\u9593\u3082\u306a\u3044\u65b9\u306e\u5834\u5408\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u3053\u3068\u3092\u9078\u629e\u3059\u308b\u65e8\u306e\u5c4a\u51fa\u624b\u7d9a\u304d\u3092\u3057\u3066\u3044\u306a\u3044\u9650\u308a\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308a\u307e\u3059\u3002<br \/><\/strong>\u4e00\u65b9\u3001\u958b\u696d\u3057\u30662\u5e74\u4ee5\u4e0a\u7d4c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u30012\u5e74\u524d\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>3-3.\u53d6\u5f15\u5148\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u8acb\u6c42\u66f8\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u304b\u3069\u3046\u304b\u304c\u5206\u304b\u3089\u306a\u3044\u3002<\/h3>\n<p>\u57fa\u672c\u7684\u306b\u3001\u6b21\u306e\u9805\u76ee\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u8acb\u6c42\u66f8\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u3067\u3059\u3002\uff08<span style=\"font-size: 16px; color: #333333;\">\u4e00\u90e8\u306e\u696d\u7a2e\u3067\u306f\u3001\u9805\u76ee\u3092\u7c21\u7565\u5316\u3057\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u767a\u884c\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\uff09<\/span><\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u53d6\u5f15\u5148\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u3001\u53ca\u3073\u300cT\u300d\u304b\u3089\u59cb\u307e\u308b13\u6841\u306e\u767b\u9332\u756a\u53f7<\/li>\n<li>\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u5148\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u30fb\u540d\u79f0<\/li>\n<li>\u53d6\u5f15\u5e74\u6708\u65e5<\/li>\n<li>\u53d6\u5f15\u5185\u5bb9\u306e\u3046\u3061\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3092\u533a\u5225\u3059\u308b\u8a18\u8f09<\/li>\n<li>\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u53d6\u5f15\u91d1\u984d\uff08\u7a0e\u629c\u30fb\u7a0e\u8fbc\u3069\u3061\u3089\u3067\u3082\u53ef\uff09\u53ca\u3073\u9069\u7528\u7a0e\u7387<\/li>\n<li>\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u6d88\u8cbb\u7a0e\u984d<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u6b21\u306e\u3088\u3046\u306b\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4fdd\u5b58\u3057\u306a\u304f\u3066\u3082\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u4f8b\u5916\u30eb\u30fc\u30eb\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\u305f\u3060\u3057\u3001\u3044\u305a\u308c\u306e\u5834\u5408\u3082<span style=\"font-size: 16px; color: #333333;\">\u5e33\u7c3f\u306e\u4fdd\u5b58\u306f\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u30eb\u30fc\u30eb<\/th>\n<th style=\"text-align: center;\">\u5185\u5bb9<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 50.0000%;\">\u5c11\u984d\u7279\u4f8b<\/td>\n<td style=\"width: 50.0000%;\">\u7a0e\u8fbc1\u4e07\u5186\u672a\u6e80\u306e<span style=\"font-size: medium; color: #333333;\">\u8ab2\u7a0e\u4ed5\u5165\u308c\u306f\u3001<\/span>\u4e00\u5b9a\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u5e33\u7c3f\u306e\u4fdd\u5b58\u306e\u307f\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.0000%;\">\u30a4\u30f3\u30dc\u30a4\u30b9\u4ea4\u4ed8\u7fa9\u52d9\u306e\u514d\u9664<\/td>\n<td style=\"width: 50.0000%;\">\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u304c\u56f0\u96e3\u306a\u4e00\u90e8\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b<br \/>\uff08\u4f8b\uff1a3\u4e07\u5186\u672a\u6e80\u306e\u30d0\u30b9\u4ee3\u3001\u96fb\u8eca\u4ee3\u306a\u3069\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"wj59ouohgaf3jtn0afr5gn\">3-4.\u5e33\u7c3f\u306b\u4ed8\u3051\u308b\u53d6\u5f15\u306e\u3046\u3061\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u3082\u306e\u304c\u77e5\u308a\u305f\u3044\u3002<\/h3>\n<p>\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u6b21\u306e\u8868\u304c\u76ee\u5b89\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2026\/06\/LiQbV2UxtkPlaOGjKfYZIrzhR-1778124968.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\uff08\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi_kojin\/r06\/pdf\/01-dl.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u4ee4\u548c7\u5e74\u5206\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u5f15\u304d\u300d<\/a>p46\u3088\u308a\u5f15\u7528\uff09<\/p>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u306e\u8868\u306e\u5185\u5bb9\u306f\u3042\u304f\u307e\u3067\u76ee\u5b89\u306e\u305f\u3081\u3001\u5b9f\u969b\u306b\u306f\u4e00\u3064\u4e00\u3064\u306e\u53d6\u5f15\u3054\u3068\u306b\u8ab2\u7a0e\u306e\u6709\u7121\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u5224\u65ad\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"ehmmbuxo5qzlb3huor2in\">3-5.\u53d6\u5f15\u4ee3\u91d1\u306b\u6d88\u8cbb\u7a0e\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u6d88\u8cbb\u7a0e\u5206\u306f\u3069\u306e\u3088\u3046\u306b\u8a18\u5e33\u3059\u308c\u3070\u3044\u3044\uff1f<\/h3>\n<p><span style=\"font-size: 16px;\">\u53d6\u5f15\u4ee3\u91d1\u306b\u6d88\u8cbb\u7a0e\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001<\/span>\u6d88\u8cbb\u7a0e\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u300c\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u300d\u3067\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u300c\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u300d\u307e\u305f\u306f\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u306e\u3044\u305a\u308c\u304b\u3067\u8a18\u5e33\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center; width: 18.6849%;\"><span style=\"font-size: 16px;\">\u8a18\u5e33\u65b9\u6cd5<\/span><\/th>\n<th style=\"text-align: center; width: 47.9818%;\"><span style=\"font-size: 16px;\">\u5185\u5bb9<\/span><\/th>\n<th style=\"text-align: center;\"><span style=\"font-size: 16px;\">\u5411\u3044\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/span><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 18.6849%;\"><span style=\"font-size: 16px;\">\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f<\/span><\/td>\n<td style=\"width: 47.9818%;\"><span style=\"font-size: 16px;\">\u53d6\u5f15\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u3092\u3001\u58f2\u4e0a\u3084\u7d4c\u8cbb\u3068\u306f\u5225\u306e\u79d1\u76ee\uff08\u4eee\u53d7\u6d88\u8cbb\u7a0e\u3001\u4eee\u6255\u6d88\u8cbb\u7a0e\uff09\u3067\u8a18\u5e33\u3059\u308b\u65b9\u6cd5<\/span><\/td>\n<td style=\"width: 33.3333%;\"><span style=\"font-size: 16px;\">\u30fb\u671f\u4e2d\u306b\u6b63\u78ba\u306a\u640d\u76ca\u3092\u628a\u63e1\u3057\u305f\u3044<br \/>\u30fb\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u7279\u4f8b\u3092\u5229\u7528\u3057\u305f\u3044<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.6849%;\"><span style=\"font-size: 16px;\">\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f<\/span><\/td>\n<td style=\"width: 47.9818%;\"><span style=\"font-size: 16px;\">\u53d6\u5f15\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u3092\u3001\u58f2\u4e0a\u3084\u7d4c\u8cbb\u306b\u542b\u3081\u3066\u8a18\u5e33\u3059\u308b\u65b9\u6cd5<\/span><\/td>\n<td style=\"width: 33.3333%;\"><span style=\"font-size: 16px;\"><span style=\"font-size: 16px; color: #333333;\">\u30fb\u6d88\u8cbb\u7a0e\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b<\/span><\/span><br \/><span style=\"font-size: 16px;\"><span style=\"font-size: 16px; color: #333333;\">\u30fb<\/span>\u8a18\u5e33\u3092\u30b7\u30f3\u30d7\u30eb\u306b\u3057\u305f\u3044<br \/>\u30fb\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u58f2\u4e0a\u3084\u7d4c\u8cbb\u306e\u4ee3\u91d1\u306b\u6d88\u8cbb\u7a0e\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u3001\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u3067\u306f\u58f2\u4e0a\u30fb\u7d4c\u8cbb\u3092\u7a0e\u629c\u91d1\u984d\u3067\u8a18\u5e33\u3059\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u3067\u306f\u7a0e\u8fbc\u91d1\u984d\u3067\u8a18\u5e33\u3057\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u4ed5\u8a33\u4f8b\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px;\">\uff08\u4f8b\uff09\u73fe\u91d1\u3067\u7a0e\u8fbc11,000\u5186\u306e\u58f2\u4e0a\u304c\u3042\u3063\u305f\u5834\u5408<\/span><\/p>\n<p><span style=\"font-size: 16px;\"><strong>\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u306e\u5834\u5408\uff08\u58f2\u4e0a\u3092\u7a0e\u629c\u984d\u3067\u8a18\u5e33\uff09<\/strong><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 25%; background-color: #efefef;\"><span style=\"font-size: 16px;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/span><\/td>\n<td style=\"width: 25%; background-color: #efefef;\"><span style=\"font-size: 16px;\">\u501f\u65b9\u91d1\u984d<\/span><\/td>\n<td style=\"width: 25%; background-color: #efefef;\"><span style=\"font-size: 16px;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/span><\/td>\n<td style=\"width: 25%; background-color: #efefef;\"><span style=\"font-size: 16px;\">\u8cb8\u65b9\u91d1\u984d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px;\">\u73fe\u91d1<\/span><\/td>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px;\">10,000<\/span><\/td>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px;\">\u58f2\u4e0a<\/span><\/td>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px;\">10,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px;\">\u73fe\u91d1<\/span><\/td>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px;\">1,000<\/span><\/td>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px;\"><strong>\u4eee\u53d7\u6d88\u8cbb\u7a0e<\/strong><\/span><\/td>\n<td style=\"width: 25.0000%;\"><span style=\"font-size: 16px;\">1,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px;\"><strong>\u7a0e\u8fbc\u7d4c\u7406\u65b9\u5f0f\u306e\u5834\u5408\uff08\u58f2\u4e0a\u3092\u7a0e\u8fbc\u984d\u3067\u8a18\u5e33\uff09<\/strong><\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #efefef;\"><span style=\"font-size: 16px;\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/span><\/td>\n<td style=\"background-color: #efefef;\"><span style=\"font-size: 16px;\">\u501f\u65b9\u91d1\u984d<\/span><\/td>\n<td style=\"background-color: #efefef;\"><span style=\"font-size: 16px;\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/span><\/td>\n<td style=\"background-color: #efefef;\"><span style=\"font-size: 16px;\">\u8cb8\u65b9\u91d1\u984d<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 16px;\">\u73fe\u91d1<\/span><\/td>\n<td><span style=\"font-size: 16px;\">11,000<\/span><\/td>\n<td><span style=\"font-size: 16px;\">\u58f2\u4e0a<\/span><\/td>\n<td><span style=\"font-size: 16px;\">11,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3 id=\"f86apn6ifpafv2tk69kvyw\">3-6.\u30a8\u30af\u30bb\u30eb\u306e\u5e33\u7c3f\u306f\u30a8\u30af\u30bb\u30eb\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3057\u3066\u304a\u3044\u3066\u3082\u3088\u3044\uff1f<\/h3>\n<p><span style=\"font-size: 16px;\">\u30a8\u30af\u30bb\u30eb\u306e\u5e33\u7c3f\u3092\u3001\u30a8\u30af\u30bb\u30eb\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<br \/>\u305f\u3060\u3057\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u57fa\u3065\u3044\u3066\u3001\u6b21\u306e\u70b9\u3092\u5b88\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<div class=\"attention a-3\">\n<ul>\n<li><span style=\"font-size: 16px;\">\u5e33\u7c3f\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u5834\u6240\u306b\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3084\u30d7\u30ea\u30f3\u30bf\u30fc\u306a\u3069\u3092\u5099\u3048\u4ed8\u3051\u308b<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u30a8\u30af\u30bb\u30eb\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u30d8\u30eb\u30d7\u3092\u898b\u3084\u3059\u3044\u72b6\u614b\u3067\u3059\u3050\u306b\u8868\u793a\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u7a0e\u52d9\u8077\u54e1\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3066\u5e33\u7c3f\u30c7\u30fc\u30bf\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b<\/span><\/li>\n<\/ul>\n<\/div>\n<p><strong>\u4e07\u304c\u4e00\u306e\u7a0e\u52d9\u8abf\u67fb\u306a\u3069\u3067\u3001\u7a0e\u52d9\u7f72\u306e\u8077\u54e1\u304c\u5e33\u7c3f\u306e\u30c7\u30fc\u30bf\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u95b2\u89a7\u3057\u305f\u308a\u3001\u5370\u5237\u3057\u305f\u308a\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p><span style=\"font-size: 16px;\">\u306a\u304a\u3001\u9752\u8272\u7533\u544a\u306765\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4e0a\u8a18\u306b\u52a0\u3048\u3066\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u8981\u4ef6\u300d\uff08\u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u30fb\u524a\u9664\u5c65\u6b74\u304c\u6b8b\u308b\u30b7\u30b9\u30c6\u30e0\u306e\u5229\u7528\u306a\u3069\uff09\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"2nyj2wjepoqboqoapa8ffc\">3-7.\u30a8\u30af\u30bb\u30eb\u3067\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u306f\u3001\u3044\u3064\u307e\u3067\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3079\u304d\uff1f<\/h3>\n<p>\u30a8\u30af\u30bb\u30eb\u3067\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u306f\u3001\u9752\u8272\u7533\u544a\u30fb\u767d\u8272\u7533\u544a\u3044\u305a\u308c\u306e\u5834\u5408\u30827\u5e74\u9593\u306e\u4fdd\u5b58\u304c\u57fa\u672c\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px;\">\u5177\u4f53\u7684\u306a\u4fdd\u5b58\u671f\u9593\u306f\u3001\u66f8\u985e\u306b\u3088\u3063\u3066<span style=\"background-color: transparent; word-spacing: normal;\">\u6b21\u306e\u901a\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><span style=\"font-size: 16px;\">\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5<\/span><\/th>\n<th style=\"text-align: center;\"><span style=\"font-size: 16px;\">\u4fdd\u5b58\u3059\u308b\u3082\u306e<\/span><\/th>\n<th style=\"text-align: center;\"><span style=\"font-size: 16px;\">\u4fdd\u5b58\u671f\u9593<\/span><\/th>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 33.3333%;\"><span style=\"font-size: 16px;\">\u9752\u8272\u7533\u544a<\/span><\/td>\n<td style=\"width: 33.3333%;\"><span style=\"font-size: 16px;\">\u30fb\u5168\u3066\u306e\u5e33\u7c3f<br \/>\u30fb\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306a\u3069\uff09<br \/>\u30fb\u73fe\u91d1\u9810\u91d1\u306e\u53d6\u5f15\u7b49\u306b\u95a2\u4fc2\u3059\u308b\u8a3c\u6191\u66f8\u985e\uff08\u9818\u53ce\u66f8\u3084\u8acb\u6c42\u66f8\u306a\u3069\uff09<\/span><\/td>\n<td style=\"width: 33.3333%;\"><span style=\"font-size: 16px;\">7\u5e74<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\"><span style=\"font-size: 16px;\">\u305d\u306e\u4ed6\u306e\u8a3c\u6191\u66f8\u985e\uff08\u6ce8\u6587\u66f8\u3001\u898b\u7a4d\u66f8\u306a\u3069\uff09<\/span><\/td>\n<td style=\"width: 33.3333%;\"><span style=\"font-size: 16px;\">5\u5e74<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 33.3333%;\"><span style=\"font-size: 16px;\">\u767d\u8272\u7533\u544a<\/span><\/td>\n<td style=\"width: 33.3333%;\"><span style=\"font-size: 16px;\">\u6cd5\u5b9a\u5e33\u7c3f<\/span><\/td>\n<td style=\"width: 33.3333%;\"><span style=\"font-size: 16px;\">7\u5e74<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\"><span style=\"font-size: 16px;\">\u30fb\u4efb\u610f\u5e33\u7c3f\uff08\u4f5c\u6210\u3057\u305f\u5834\u5408\uff09<br \/>\u30fb\u5e33\u7c3f\u4ee5\u5916\u306e\u5168\u66f8\u985e\uff08\u8acb\u6c42\u66f8\u3001\u898b\u7a4d\u66f8\u306a\u3069\uff09<\/span><\/td>\n<td style=\"width: 33.3333%;\"><span style=\"font-size: 16px;\">5\u5e74<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5e33\u7c3f\u672c\u4f53\u3060\u3051\u3067\u306a\u304f\u3001\u9818\u53ce\u66f8\u306a\u3069\u306e\u5404\u7a2e\u66f8\u985e\u3082\u9577\u671f\u9593\u306e\u4fdd\u5b58\u304c\u5fc5\u8981\u306a\u70b9\u306b\u7559\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3 id=\"2kr95eb09cg21mtsskox7e\">3-8.\u30a8\u30af\u30bb\u30eb\u3067\u306f\u306a\u304f\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u5e33\u7c3f\u3092\u4f5c\u6210\u3059\u3079\u304d\u5834\u5408\u306f\u3042\u308b\uff1f<\/h3>\n<p><span style=\"font-size: 16px;\">\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u5e33\u7c3f\u3092\u4f5c\u6210\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/span><\/p>\n<div class=\"attention a-3\">\n<ul>\n<li><span style=\"font-size: 16px;\">\u30a8\u30af\u30bb\u30eb\u306e\u77e5\u8b58\u304c\u5c11\u306a\u3044\u5834\u5408<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u8a18\u5e33\u30df\u30b9\u306e\u30ea\u30b9\u30af\u3092\u6e1b\u3089\u3057\u305f\u3044\u5834\u5408<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u65e5\u9803\u304b\u3089\u53d6\u5f15\u91cf\u304c\u591a\u304f\u8a18\u5e33\u306e\u8ca0\u62c5\u304c\u5927\u304d\u3044\u5834\u5408\uff08<span style=\"color: #333333;\">\u98f2\u98df\u696d\u3001\u5c0f\u58f2\u696d\u306a\u3069\uff09<\/span><\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u539f\u4fa1\u8a08\u7b97\u304c\u5fc5\u8981\u306a\u5834\u5408\uff08<span style=\"color: #333333;\">\u88fd\u9020\u696d\u3001\u5efa\u8a2d\u696d\u306a\u3069\uff09<\/span><\/span><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-size: 16px;\">\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5c0e\u5165\u3059\u308b\u3068\u3001\u65e5\u3005\u306e\u53d6\u5f15\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u5404\u5e33\u7c3f\u3078\u306e\u8ee2\u8a18\u3084\u96c6\u8a08\u304c\u81ea\u52d5\u3067\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u53d6\u5f15\u4ef6\u6570\u3084\u8a08\u7b97\u91cf\u304c\u591a\u3044\u5834\u5408\u306a\u3069\u306b\u3082\u5bfe\u5fdc\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u30a8\u30af\u30bb\u30eb\u3092\u4f7f\u3063\u3066\u624b\u4f5c\u696d\u3067\u5e33\u7c3f\u3092\u4f5c\u6210\u3059\u308b\u3068\u8ca0\u62c5\u304c\u5927\u304d\u3059\u304e\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5275\u696d\u671f\u3067\u3042\u3063\u3066\u3082\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5229\u7528\u3059\u308b\u306e\u304c\u30d9\u30bf\u30fc\u3067\u3059\u3002<\/span><\/p>\n<h3 id=\"mc4x3rx1prdlthajj0kxx\">3-9.\u5e33\u7c3f\u3092\u3064\u3051\u308b\u969b\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u305f\u307b\u3046\u304c\u3088\u3044\u30b1\u30fc\u30b9\u306f\uff1f<\/h3>\n<p><span style=\"font-size: 16px;\">\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5e33\u7c3f\u3092\u3064\u3051\u308b\u969b\u306b\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-3\">\n<ul>\n<li><span style=\"font-size: 16px;\">\u7c3f\u8a18\u306e\u77e5\u8b58\u306b\u4e0d\u5b89\u304c\u3042\u308a\u3001\u6b63\u3057\u3044\u4f1a\u8a08\u51e6\u7406\u306b\u81ea\u4fe1\u304c\u306a\u3044\u5834\u5408<\/span><\/li>\n<li><span style=\"font-size: 16px;\">\u7bc0\u7a0e\u5bfe\u7b56\u3092\u3057\u305f\u3044\u5834\u5408<\/span><\/li>\n<li>\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3001\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408<\/li>\n<li><span style=\"font-size: 16px;\">\u8a18\u5e33\u306b\u304b\u3051\u308b\u6642\u9593\u3092\u7bc0\u7d04\u3057\u3066\u3001\u672c\u696d\u306b\u96c6\u4e2d\u3057\u305f\u3044\u5834\u5408<\/span><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-size: 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