{"id":1226,"date":"2025-06-18T11:59:41","date_gmt":"2025-06-18T02:59:41","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=1226"},"modified":"2025-06-18T11:59:41","modified_gmt":"2025-06-18T02:59:41","slug":"business-succession-financing","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/business-succession-financing","title":{"rendered":"\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u306f\u3069\u3053\u304b\u3089\u501f\u308a\u308b\uff1f\u516c\u5eab\u30fb\u81ea\u6cbb\u4f53\u30fb\u6c11\u9593\u3092\u6bd4\u8f03\u3057\u3066\u89e3\u8aac"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>\u300c\u4e8b\u696d\u627f\u7d99\u306b\u4f34\u3063\u3066\u4e8b\u696d\u62e1\u5927\u3092\u8a08\u753b\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u904b\u8ee2\u8cc7\u91d1\u3084\u8a2d\u5099\u8cc7\u91d1\u3092\u3067\u304d\u308c\u3070\u501f\u308a\u305f\u3044\u300d<\/p>\n<p>\u300c\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u304c\u304b\u3055\u3093\u3067\u3001\u904b\u8ee2\u8cc7\u91d1\u304c\u30b7\u30e7\u30fc\u30c8\u3057\u305d\u3046\u300d<\/p>\n<p>\u300c\u4e8b\u696d\u627f\u7d99\u3092\u3057\u305f\u3044\u306e\u306b\u682a\u5f0f\u3084\u4e8b\u696d\u7528\u8cc7\u7523\u3092\u8cb7\u3044\u53d6\u308b\u305f\u3081\u306e\u8cc7\u91d1\u304c\u8db3\u308a\u306a\u3044\u300d<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u3092\u8a08\u753b\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u8cc7\u91d1\u306b\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u3001<strong>\u300c\u4e8b\u696d\u627f\u7d99\u306b\u7279\u5316\u3057\u305f\u878d\u8cc7\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u304b\uff1f\u300d<\/strong>\u3068\u8003\u3048\u308b\u65b9\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u3092\u76ee\u7684\u3068\u3057\u305f\u878d\u8cc7\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"color: #ff0000;\"><strong>\uff08\uff11\uff09\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u3001\uff08\uff12\uff09\u81ea\u6cbb\u4f53\u306e\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u5236\u5ea6\u3001\uff08\uff13\uff09\u6c11\u9593\u306e\u4e8b\u696d\u627f\u7d99\u30ed\u30fc\u30f3\u306e3\u3064\u306e\u9078\u629e\u80a2<\/strong><\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_02-min-1024x658.png\" alt=\"\" width=\"868\" height=\"558\" class=\"alignnone wp-image-1230 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_02-min-1024x658.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_02-min-300x193.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_02-min-768x494.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_02-min-1536x987.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_02-min-2048x1316.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4e8b\u696d\u627f\u7d99\u306b\u4f7f\u3048\u308b3\u3064\u306e\u9078\u629e\u80a2\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u91d1\u5229\u3084\u878d\u8cc7\u9650\u5ea6\u984d\u306a\u3069\u306e\u6761\u4ef6\u3001\u5177\u4f53\u7684\u306a\u5236\u5ea6\u306e\u5185\u5bb9\u306a\u3069\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8fd1\u5e74\u3067\u306f\u4e2d\u5c0f\u4f01\u696d\u306e\u5f8c\u7d99\u8005\u554f\u984c\u304c\u9855\u5728\u5316\u3057\u305f\u3053\u3068\u3092\u304d\u3063\u304b\u3051\u306b\u300c\u7d4c\u55b6\u627f\u7d99\u5186\u6ed1\u5316\u6cd5\u300d\u3068\u3044\u3046\u6cd5\u5f8b\u304c\u5236\u5b9a\u3055\u308c\u3001\u56fd\u3084\u5730\u65b9\u516c\u5171\u81ea\u6cbb\u4f53\u3001\u6c11\u9593\u306e\u91d1\u878d\u6a5f\u95a2\u3001\u305d\u3057\u3066\u4fe1\u7528\u4fdd\u8a3c\u5236\u5ea6\u3082\u9023\u643a\u3057\u3066\u3001\u4ee5\u524d\u3088\u308a\u3082\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u3082\u7a4d\u6975\u7684\u306b\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305c\u3072\u3053\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3001\u4e8b\u696d\u627f\u7d99\u3067\u6d3b\u7528\u3067\u304d\u308b\u878d\u8cc7\u5236\u5ea6\u306e\u9078\u629e\u80a2\u3092\u7406\u89e3\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u203b\u672c\u8a18\u4e8b\u306e\u5185\u5bb9\u306f\u30012024\u5e7411\u6708\u6642\u70b9\u306e\u60c5\u5831\u3067\u3059\u3002\u91d1\u5229\u304c\u6bce\u6708\u66f4\u65b0\u3055\u308c\u308b\u4ed6\u3001\u672c\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u308b\u5236\u5ea6\u5185\u5bb9\u304c\u5909\u66f4\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<h2>1. \u4e8b\u696d\u627f\u7d99\u306b\u4f7f\u3048\u308b\u878d\u8cc7\u5236\u5ea6\u306b\u3064\u3044\u3066\u306e3\u3064\u306e\u9078\u629e\u80a2<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_03-min-1024x682.png\" alt=\"\" width=\"868\" height=\"578\" class=\"alignnone wp-image-1231 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_03-min-1024x682.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_03-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_03-min-768x511.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_03-min-1536x1022.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_03-min-2048x1363.png 2048w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_03-min-800x534.png 800w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u307e\u305a\u306f\u3001<span style=\"color: #ff0000;\"><strong>\u4e8b\u696d\u627f\u7d99\u306e\u8cc7\u91d1\u8abf\u9054\u3067\u3069\u306e\u878d\u8cc7\u304c\u4f7f\u3048\u308b\u306e\u304b<\/strong><\/span>\u30013\u3064\u306e\u9078\u629e\u80a2\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u9078\u629e\u80a2\u306f\u3001<strong>\uff08\uff11\uff09\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u3001\uff08\uff12\uff09\u5404\u81ea\u6cbb\u4f53\u306e\u72ec\u81ea\u306e\u5236\u5ea6\u3001\uff08\uff13\uff09\u6c11\u9593\u306e\u4e8b\u696d\u627f\u7d99\u30ed\u30fc\u30f3<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u91d1\u5229\u3068\u878d\u8cc7\u9650\u5ea6\u984d\u3092\u4ee5\u4e0b\u306e\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u3092\u53d7\u3051\u308b\u5834\u5408\u306e3\u3064\u306e\u9078\u629e\u80a2\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_04-min.png\" alt=\"\" width=\"2167\" height=\"1510\" class=\"alignnone wp-image-1232 size-full\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_04-min.png 2167w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_04-min-300x209.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_04-min-1024x714.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_04-min-768x535.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_04-min-1536x1070.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_04-min-2048x1427.png 2048w\" sizes=\"auto, (max-width: 2167px) 100vw, 2167px\" \/><\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u7279\u5fb4\u3092\u7c21\u5358\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>1-1. \u9078\u629e\u80a21\uff1a\u307e\u305a\u306f\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u878d\u8cc7\u5236\u5ea6\u3092\u691c\u8a0e\u3057\u3066\u307f\u308b<\/h3>\n<p>\u4e8b\u696d\u627f\u7d99\u3067\u306e\u878d\u8cc7\u3092\u5f97\u305f\u3044\u5834\u5408\u306b\u305c\u3072\u5229\u7528\u3057\u305f\u3044\u306e\u304c\u3001\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u878d\u8cc7\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306f\u56fd\u304c100%\u51fa\u8cc7\u3059\u308b\u516c\u7684\u306a\u91d1\u878d\u6a5f\u95a2\u3067\u3042\u308a\u3001<strong>\u6c11\u9593\u306e\u91d1\u878d\u6a5f\u95a2\u3068\u9055\u3063\u3066\u5229\u76ca\u3092\u8ffd\u6c42\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4e2d\u5c0f\u4f01\u696d\u306a\u3069\u306e\u7d4c\u55b6\u306e\u6210\u9577\u3084\u5b89\u5b9a\u3092\u652f\u3048\u308b\u76ee\u7684<\/strong>\u3067\u904b\u55b6\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u6c11\u9593\u306e\u91d1\u878d\u6a5f\u95a2\u3088\u308a\u3082<strong>\u300c\u91d1\u5229\u304c\u4f4e\u3044\u300d\u300c\u62c5\u4fdd\u3084\u4fdd\u8a3c\u306e\u6761\u4ef6\u304c\u4f4e\u3044\u300d<\/strong>\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306b\u4f7f\u3048\u308b\u878d\u8cc7\u5236\u5ea6\u306b\u306f\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u96c6\u7d04\u30fb\u6d3b\u6027\u5316\u652f\u63f4\u8cc7\u91d1\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u8a73\u7d30\u306f\u300c<a href=\"#s2\">2.\u3010\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u306e\u9078\u629e\u80a21\u3011\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab<\/a>\u300d\u3067\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\n<h3>1-2. \u9078\u629e\u80a22\uff1a\u4e8b\u696d\u627f\u7d99\u306b\u4f7f\u3048\u308b\u878d\u8cc7\u5236\u5ea6\u304c\u3042\u308b\u81ea\u6cbb\u4f53\u306a\u3089\u3070\u6d3b\u7528\u3092\u691c\u8a0e\u3057\u3066\u307f\u308b<\/h3>\n<p>\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u6b21\u306b\u691c\u8a0e\u3057\u3066\u304a\u304f\u3068\u826f\u3044\u306e\u304c\u3001\u81ea\u6cbb\u4f53\u306e\u878d\u8cc7\u5236\u5ea6\u3067\u3059\u3002\u5168\u3066\u306e\u81ea\u6cbb\u4f53\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e8b\u696d\u627f\u7d99\u306b\u6d3b\u7528\u3067\u304d\u308b\u878d\u8cc7\u5236\u5ea6\u3092\u8a2d\u3051\u3066\u3044\u308b\u81ea\u6cbb\u4f53\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u91d1\u5229\u3084\u8cb8\u4ed8\u91d1\u984d\u306a\u3069\u5185\u5bb9\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u69d8\u3005\u306a\u306e\u3067\u3001\u307e\u305a\u306f\u4e8b\u696d\u306e\u672c\u5e97\u6240\u5728\u5730\u306b\u8a72\u5f53\u3059\u308b\u81ea\u6cbb\u4f53\u3067\u3001\u4e8b\u696d\u627f\u7d99\u306b\u4f7f\u3048\u308b\u878d\u8cc7\u5236\u5ea6\u304c\u3042\u308b\u304b\u8abf\u3079\u3066\u307f\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3055\u3089\u306b\u8a73\u3057\u304f\u306f\u3001\u300c<a href=\"#s3\">3.\u3010\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u306e\u9078\u629e\u80a22\u3011\u5404\u81ea\u6cbb\u4f53\u304c\u72ec\u81ea\u306b\u884c\u3063\u3066\u3044\u308b\u5236\u5ea6<\/a>\u300d\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>1-3. \u9078\u629e\u80a23\uff1a\u6c11\u9593\u306e\u4e8b\u696d\u627f\u7d99\u30ed\u30fc\u30f3\u3082\u9078\u629e\u80a2\u306b\u306a\u308b<\/h3>\n<p>\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u3084\u81ea\u6cbb\u4f53\u306e\u878d\u8cc7\u5236\u5ea6\u306f\u597d\u6761\u4ef6\u3067\u3042\u308b\u4e00\u65b9\u3001\u878d\u8cc7\u304c\u4e0b\u308a\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u6c11\u9593\u306e\u4e8b\u696d\u627f\u7d99\u30ed\u30fc\u30f3\u3082\u691c\u8a0e\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u3092\u76ee\u7684\u3068\u3057\u305f\u30ed\u30fc\u30f3\u306f\u3001<strong>\u540c\u3058\u6c11\u9593\u306e\u4ed6\u306e\u878d\u8cc7\u3068\u6bd4\u3079\u308b\u3068\u6bd4\u8f03\u7684\u5be9\u67fb\u304c\u901a\u308a\u3084\u3059\u3044<\/strong>\u00a0\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305f\u3060\u3057\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u3063\u3066\u3001\u878d\u8cc7\u91d1\u984d\u3084\u8fd4\u6e08\u671f\u9593\u3001\u91d1\u5229\u306a\u3069\u306e\u6761\u4ef6\u306f\u307e\u3061\u307e\u3061\u306a\u306e\u3067\u3001\u3044\u3064\u3082\u53d6\u5f15\u3057\u3066\u3044\u308b\u91d1\u878d\u6a5f\u95a2\u306e\u62c5\u5f53\u8005\u306b\u78ba\u8a8d\u3057\u3066\u307f\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3055\u3089\u306b\u8a73\u3057\u304f\u306f\u300c<a href=\"#s4\">4.\u3010\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u306e\u9078\u629e\u80a23\u3011\u6c11\u9593\u91d1\u878d\u6a5f\u95a2\u306e\u4e8b\u696d\u627f\u7d99\u30ed\u30fc\u30f3<\/a>\u300d\u306e\u7ae0\u3067\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h2><a id=\"s2\"><\/a>2.\u3010\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u306e\u9078\u629e\u80a21\u3011\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_05-min-1024x682.png\" alt=\"\" width=\"868\" height=\"578\" class=\"alignnone wp-image-1234 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_05-min-1024x682.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_05-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_05-min-768x511.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_05-min-1536x1022.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_05-min-2048x1363.png 2048w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_05-min-800x534.png 800w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5192\u982d\u3067\u3082\u8ff0\u3079\u305f\u901a\u308a\u3001\u4e8b\u696d\u627f\u7d99\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u878d\u8cc7\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306b\u307e\u305a\u691c\u8a0e\u3059\u3079\u304d\u306a\u306e\u304c\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u878d\u8cc7\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6c11\u9593\u3068\u9055\u3044\u55b6\u5229\u76ee\u7684\u3067\u306e\u878d\u8cc7\u3067\u306f\u306a\u304f\u300c\u4f01\u696d\u3092\u5fdc\u63f4\u3059\u308b\u305f\u3081\u300d\u306b\u878d\u8cc7\u3092\u884c\u3063\u3066\u3044\u308b\u6a5f\u95a2\u306a\u306e\u3067\u3001\u6c11\u9593\u3088\u308a\u3082\u597d\u6761\u4ef6\u3067\u878d\u8cc7\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>2-1. \u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u3067\u4e8b\u696d\u627f\u7d99\u306b\u4f7f\u3048\u308b\u878d\u8cc7\u5236\u5ea6<\/h3>\n<p>\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u878d\u8cc7\u5236\u5ea6\u306e\u4e2d\u3067\u3001<strong>\u4e8b\u696d\u627f\u7d99\u306b\u4f7f\u3048\u308b\u306e\u306f\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u96c6\u7d04\u30fb\u6d3b\u6027\u5316\u652f\u63f4\u8cc7\u91d1\u300d\u3068\u3044\u3046\u5236\u5ea6\u304c\u57fa\u672c<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u203b\u30db\u30c6\u30eb\u30fb\u7406\u7f8e\u5bb9\u5ba4\u30fb\u30af\u30ea\u30fc\u30cb\u30f3\u30b0\u306a\u3069\u751f\u6d3b\u885b\u751f\u306b\u95a2\u4fc2\u3059\u308b\u4f01\u696d\u306e\u5834\u5408\u306f\u3001<a href=\"https:\/\/www.jfc.go.jp\/n\/finance\/search\/seiei_jigyosyokei.html\">\u300c\u751f\u6d3b\u885b\u751f\u4e8b\u696d\u627f\u7d99\u30fb\u96c6\u7d04\u30fb\u6d3b\u6027\u5316\u652f\u63f4\u8cc7\u91d1\u300d<\/a>\u3082\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u96c6\u7d04\u30fb\u6d3b\u6027\u5316\u652f\u63f4\u8cc7\u91d1\u300d\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u306b\u5206\u304b\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u3067\u76ee\u7684\u3084\u878d\u8cc7\u984d\u306a\u3069\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u96c6\u7d04\u30fb\u6d3b\u6027\u5316\u652f\u63f4\u8cc7\u91d1\u300d\u306e2\u3064\u306e\u533a\u5206<\/strong><\/p>\n<p>\uff08\uff11\uff09\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3092\u5bfe\u8c61\u3068\u3057\u305f\u300c\u56fd\u6c11\u751f\u6d3b\u4e8b\u696d\u300d<\/p>\n<p>\uff08\uff12\uff09\u4e2d\u5c0f\u30fb\u4e2d\u5805\u4f01\u696d\u3092\u5bfe\u8c61\u306b\u3057\u305f\u300c\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u300d\uff08\u8cc7\u672c\u91d11,000\u4e07\u5186\u4ee5\u4e0a\u3001\u5e74\u9593\u58f2\u4e0a\u9ad85\u5104\u5186\u4ee5\u4e0a\u306e\u4f01\u696d\u304c\u5bfe\u8c61\uff09<\/p>\n<\/div>\n<h3>2-2.\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u96c6\u7d04\u30fb\u6d3b\u6027\u5316\u652f\u63f4\u8cc7\u91d1\u300d\uff08\u56fd\u6c11\u751f\u6d3b\u4e8b\u696d\uff09\u306e\u8a73\u7d30<\/h3>\n<p>\u307e\u305a\u306f\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u96c6\u7d04\u30fb\u6d3b\u6027\u5316\u652f\u63f4\u8cc7\u91d1\u300d\u306e\u3046\u3061\u3001<span style=\"color: #ff0000;\"><strong>\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3084\u5275\u696d\u9593\u3082\u306a\u3044\u4f01\u696d\u3092\u5bfe\u8c61\u3068\u3057\u305f\u300c\u56fd\u6c11\u751f\u6d3b\u4e8b\u696d\u300d<\/strong><\/span>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u96c6\u7d04\u30fb\u6d3b\u6027\u5316\u652f\u63f4\u8cc7\u91d1\u300d\uff08\u56fd\u6c11\u751f\u6d3b\u4e8b\u696d\uff09\u3067\u306f\u3001<strong>\u300c\u4e2d\u671f\u7684\u306a\u4e8b\u696d\u627f\u7d99\u3092\u8a08\u753b\u3057\u3001\u73fe\u7d4c\u55b6\u8005\u304c\u5f8c\u7d99\u8005\uff08\u5019\u88dc\u8005\u3092\u542b\u307f\u307e\u3059\u3002\uff09\u3068\u5171\u306b\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u3066\u3044\u308b\u65b9\u300d<\/strong>\u306a\u3069\u304c\u878d\u8cc7\u3092\u53d7\u3051\u308b\u5bfe\u8c61\u8005\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u3054\u878d\u8cc7\u5f8c\u304a\u304a\u3080\u306d10\u5e74\u4ee5\u5185\u306b\u4e8b\u696d\u627f\u7d99\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u65b9\u300d\u3068\u3042\u308b\u305f\u3081\u3001\u3059\u3050\u306b\u4e8b\u696d\u627f\u7d99\u3057\u306a\u304f\u3066\u3082\u300c\u304a\u304a\u3080\u306d10\u5e74\u4ee5\u5185\u300d\u3067\u8a08\u753b\u3057\u3066\u3044\u308b\u65b9\u306a\u3089\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u878d\u8cc7\u3057\u3066\u3082\u3089\u3063\u305f\u8cc7\u91d1\u306e\u4f7f\u3044\u9053\u3068\u3057\u3066\u306f\u3001<strong>\u300c\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8a2d\u5099\u8cc7\u91d1\u304a\u3088\u3073\u904b\u8ee2\u8cc7\u91d1\u300d<\/strong>\u304c\u57fa\u672c\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4f8b\u3048\u3070\u3001\u4e8b\u696d\u627f\u7d99\u304c\u304d\u3063\u304b\u3051\u3067\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u8cc7\u91d1\u8abf\u9054\u304c\u56f0\u96e3\u306b\u306a\u3063\u3066\u3044\u308b\u65b9\u304c\u305d\u306e\u8cc7\u91d1\u3092\u76ee\u7684\u306b\u878d\u8cc7\u3092\u7533\u3057\u8fbc\u3093\u3060\u5834\u5408\u306b\u306f\u3001\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u53d6\u5f15\u72b6\u6cc1\u306e\u5909\u5316\u306b\u3068\u3082\u306a\u3046\u5fc5\u8981\u306a\u904b\u8ee2\u8cc7\u91d1\u306a\u3069\u3082\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>\u878d\u8cc7\u9650\u5ea6\u984d\u306f\u3001\u4e00\u822c\u306e\u878d\u8cc7\u67a0\u3068\u5225\u67a0\u30677,200\u4e07\u5186\uff08\u3046\u3061\u904b\u8ee2\u8cc7\u91d14,800\u4e07\u5186\uff09<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5229\u7387\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\">\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\uff08\u4e3b\u8981\u5229\u7387\u4e00\u89a7\u8868\uff09<\/a>\u306e\u300c\u57fa\u6e96\u5229\u7387\u300d\u300c\u7279\u5225\u5229\u7387A\u300d\u300c\u7279\u5225\u5229\u7387B\u300d\u306e\u5229\u7387\u304c\u30d9\u30fc\u30b9\u3068\u306a\u308a\u307e\u3059\u3002\u5229\u7387\u306f\u6642\u671f\u306b\u3088\u3063\u3066\u5909\u52d5\u3057\u307e\u3059\u304c\u30012024\u5e7411\u67081\u65e5\u73fe\u5728\u00a0\u3067\u4ee5\u4e0b\u306e\u5229\u7387\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_06-min-1024x246.png\" alt=\"\" width=\"868\" height=\"209\" class=\"alignnone wp-image-1235 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_06-min-1024x246.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_06-min-300x72.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_06-min-768x185.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_06-min-1536x369.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_06-min-2048x492.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5229\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u4f7f\u3044\u9053\u3084\u8fd4\u6e08\u671f\u9593\u3001\u62c5\u4fdd\u306e\u6709\u7121\u306a\u3069\u306b\u3088\u3063\u3066\u5229\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u91d1\u878d\u60c5\u52e2\u306b\u3088\u3063\u3066\u57fa\u6e96\u5229\u7387\u3082\u5909\u52d5\u3059\u308b\u305f\u3081\u3001\u7533\u8fbc\u6642\u306b\u78ba\u8a8d\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u96c6\u7d04\u30fb\u6d3b\u6027\u5316\u652f\u63f4\u8cc7\u91d1\u300d\uff08\u56fd\u6c11\u751f\u6d3b\u4e8b\u696d\uff09\u306e\u6982\u8981\u3011<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 792px;\">\n<tbody>\n<tr style=\"height: 288px;\">\n<td style=\"width: 457px; height: 288px;\">\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9<\/td>\n<td style=\"width: 917px; height: 288px;\" colspan=\"2\">\n<ol>\n<li>\u4e2d\u671f\u7684\u306a\u4e8b\u696d\u627f\u7d99\u3092\u8a08\u753b\u3057\u3001\u73fe\u7d4c\u55b6\u8005\u304c\u5f8c\u7d99\u8005\uff08\u5019\u88dc\u8005\u3092\u542b\u307f\u307e\u3059\u3002\uff09\u3068\u5171\u306b\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u3066\u3044\u308b\u65b9(\u203b)<br \/>\n\u203b\u3054\u878d\u8cc7\u5f8c\u304a\u304a\u3080\u306d10\u5e74\u4ee5\u5185\u306b\u4e8b\u696d\u627f\u7d99\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u65b9<\/li>\n<li>\u5b89\u5b9a\u7684\u306a\u7d4c\u55b6\u6a29\u306e\u78ba\u4fdd\u7b49\u306b\u3088\u308a\u3001\u4e8b\u696d\u306e\u627f\u7d99\u30fb\u96c6\u7d04\u3092\u884c\u3046\u65b9\u304a\u3088\u3073\u5f53\u8a72\u4e8b\u696d\u8005\u304b\u3089\u4e8b\u696d\u3092\u627f\u7d99\u30fb\u96c6\u7d04\u3055\u308c\u308b\u65b9<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u7d4c\u55b6\u627f\u7d99\u5186\u6ed1\u5316\u6cd5\uff09\u7b2c12\u6761\u7b2c1\u9805\u7b2c1\u53f7\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u4e2d\u5c0f\u4f01\u696d\u8005\uff08\u540c\u9805\u7b2c1\u53f7\u30a4\u306b\u8a72\u5f53\u3059\u308b\u65b9\u306b\u9650\u308a\u307e\u3059\u3002\uff09\u306e\u4ee3\u8868\u8005\u3001\u540c\u6cd5\u7b2c12\u6761\u7b2c1\u9805\u7b2c2\u53f7\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u500b\u4eba\u3067\u3042\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u307e\u305f\u306f\u540c\u6cd5\u7b2c12\u6761\u7b2c1\u9805\u7b2c3\u53f7\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u306a\u3044\u500b\u4eba\u306e\u65b9<\/li>\n<li>\u4e8b\u696d\u627f\u7d99\u306b\u969b\u3057\u3066\u7d4c\u55b6\u8005\u500b\u4eba\u4fdd\u8a3c\u306e\u514d\u9664\u7b49\u3092\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u306b\u7533\u3057\u5165\u308c\u305f\u3053\u3068\u3092\u5951\u6a5f\u306b\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u8cc7\u91d1\u8abf\u9054\u304c\u56f0\u96e3\u306b\u306a\u3063\u3066\u3044\u308b\u65b9\u3067\u3042\u3063\u3066\u3001\u516c\u5eab\u304c\u878d\u8cc7\u306b\u969b\u3057\u3066\u7d4c\u55b6\u8005\u500b\u4eba\u4fdd\u8a3c\u3092\u514d\u9664\u3059\u308b\u65b9<\/li>\n<\/ol>\n<p>5. \u4e8b\u696d\u306e\u627f\u7d99\u30fb\u96c6\u7d04\u3092\u5951\u6a5f\u306b\u3001\u65b0\u305f\u306b\u7b2c\u4e8c\u5275\u696d\uff08\u7d4c\u55b6\u591a\u89d2\u5316\u30fb\u4e8b\u696d\u8ee2\u63db\uff09\u307e\u305f\u306f\u65b0\u305f\u306a\u53d6\u7d44\u307f\u3092\u56f3\u308b\u65b9\uff08\u7b2c\u4e8c\u5275\u696d\u5f8c\u307e\u305f\u306f\u65b0\u305f\u306a\u53d6\u7d44\u307f\u5f8c\u3001\u304a\u304a\u3080\u306d5\u5e74\u4ee5\u5185\u306e\u65b9\u3092\u542b\u307f\u307e\u3059\u3002\uff09<\/td>\n<\/tr>\n<tr style=\"height: 360px;\">\n<td style=\"width: 457px; height: 360px;\">\u8cc7\u91d1\u306e\u304a\u4f7f\u3044\u307f\u3061<\/td>\n<td style=\"width: 917px; height: 360px;\" colspan=\"2\">\n<p>\u30fb\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e1\u306b\u5f53\u3066\u306f\u307e\u308b\u65b9\u304c\u3001\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8a2d\u5099\u8cc7\u91d1\u304a\u3088\u3073\u904b\u8ee2\u8cc7\u91d1<\/p>\n<p>\u30fb\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e2\u306b\u5f53\u3066\u306f\u307e\u308b\u65b9\u304c\u3001\u4e8b\u696d\u627f\u7d99\u30fb\u96c6\u7d04\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981\u306a\u8a2d\u5099\u8cc7\u91d1\u304a\u3088\u3073\u904b\u8ee2\u8cc7\u91d1\uff08\u5f53\u8a72\u4e8b\u696d\u3092\u627f\u7d99\u30fb\u96c6\u7d04\u3055\u308c\u308b\u65b9\u304c\u5fc5\u8981\u306a\u8a2d\u5099\u8cc7\u91d1\u304a\u3088\u3073\u904b\u8ee2\u8cc7\u91d1\u3092\u542b\u307f\u307e\u3059\u3002\uff09\u3001\u306a\u3089\u3073\u306b\u4e8b\u696d\u306e\u627f\u7d99\u30fb\u96c6\u7d04\u3092\u5951\u6a5f\u3068\u3057\u3066\u5fc5\u8981\u3068\u306a\u308b\u8a2d\u5099\u8cc7\u91d1\u304a\u3088\u3073\u904b\u8ee2\u8cc7\u91d1<\/p>\n<p>\u30fb\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e3\u306b\u5f53\u3066\u306f\u307e\u308b\u65b9\u304c\u3001\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981\u306a\u8a2d\u5099\u8cc7\u91d1\u304a\u3088\u3073\u904b\u8ee2\u8cc7\u91d1\u3067\u3042\u3063\u3066\u3001\u7d4c\u55b6\u627f\u7d99\u5186\u6ed1\u5316\u6cd5\u65bd\u884c\u898f\u5247\u7b2c15\u6761\u7b2c1\u9805\u304a\u3088\u3073\u7b2c2\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u8cc7\u91d1<\/p>\n<p>\u30fb\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e4\u306b\u5f53\u3066\u306f\u307e\u308b\u65b9\u304c\u3001\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u53d6\u5f15\u72b6\u6cc1\u306e\u5909\u5316\u306b\u4f34\u3044\u5fc5\u8981\u306a\u904b\u8ee2\u8cc7\u91d1<\/p>\n<p>\u30fb\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e5\u306b\u5f53\u3066\u306f\u307e\u308b\u65b9\u304c\u3001\u4e8b\u696d\u627f\u7d99\u30fb\u96c6\u7d04\u3092\u5951\u6a5f\u306b\u3001\u65b0\u305f\u306b\u7b2c\u4e8c\u5275\u696d\u307e\u305f\u306f\u65b0\u305f\u306a\u53d6\u7d44\u307f\u3092\u56f3\u308b\u3046\u3048\u3067\u5fc5\u8981\u306a\u8a2d\u5099\u8cc7\u91d1\u304a\u3088\u3073\u904b\u8ee2\u8cc7\u91d1<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 457px; height: 24px;\">\u878d\u8cc7\u9650\u5ea6\u984d<\/td>\n<td style=\"width: 917px; height: 24px;\" colspan=\"2\">\u5225\u67a07,200\u4e07\u5186\uff08\u3046\u3061\u904b\u8ee2\u8cc7\u91d14,800\u4e07\u5186\uff09<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 457px; height: 48px;\" rowspan=\"2\">\u3054\u8fd4\u6e08\u671f\u9593<\/td>\n<td style=\"width: 457px; height: 24px;\">\u8a2d\u5099\u8cc7\u91d1<\/td>\n<td style=\"width: 457px; height: 24px;\">20\u5e74\u4ee5\u5185\uff1c\u3046\u3061\u636e\u7f6e\u671f\u95935\u5e74\u4ee5\u5185\uff1e<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 457px; height: 24px;\">\u904b\u8ee2\u8cc7\u91d1<\/td>\n<td style=\"width: 457px; height: 24px;\">10\u5e74\u4ee5\u5185\uff1c\u3046\u3061\u636e\u7f6e\u671f\u95935\u5e74\u4ee5\u5185\uff1e<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 457px; height: 24px;\">\u5229\u7387\uff08\u5e74\uff09<\/td>\n<td style=\"width: 457px; height: 24px;\" colspan=\"2\">\n<p>\u30fb\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e1\u306b\u8a72\u5f53\u3059\u308b\u65b9 [<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/index.html\">\u57fa\u6e96\u5229\u7387<\/a>]\u3001[<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/index.html\">\u7279\u5225\u5229\u7387A<\/a>]\u3001[<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/index.html\">\u7279\u5225\u5229\u7387B<\/a>]<\/p>\n<p>\u30fb\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e2\u306b\u8a72\u5f53\u3059\u308b\u65b9 [<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/index.html\">\u57fa\u6e96\u5229\u7387<\/a>]\u3001[<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/index.html\">\u7279\u5225\u5229\u7387A<\/a>]\u3001[<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/index.html\">\u7279\u5225\u5229\u7387B<\/a>]<\/p>\n<p>\u30fb\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e3\u306b\u8a72\u5f53\u3059\u308b\u65b9 [<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/index.html\">\u7279\u5225\u5229\u7387A<\/a>]\u3001[<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/index.html\">\u7279\u5225\u5229\u7387B<\/a>]<\/p>\n<p>\u30fb\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e4\u306b\u8a72\u5f53\u3059\u308b\u65b9 [<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/index.html\">\u57fa\u6e96\u5229\u7387<\/a>]<\/p>\n<p>\u30fb\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e5\u306b\u8a72\u5f53\u3059\u308b\u65b9 [<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/index.html\">\u57fa\u6e96\u5229\u7387<\/a>]\u3001[<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/index.html\">\u7279\u5225\u5229\u7387B<\/a>]<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 457px; height: 24px;\">\u62c5\u4fdd\u30fb\u4fdd\u8a3c\u4eba<\/td>\n<td style=\"width: 457px; height: 24px;\" colspan=\"2\">\u304a\u5ba2\u3055\u307e\u306e\u3054\u5e0c\u671b\u3092\u4f3a\u3044\u306a\u304c\u3089\u3054\u76f8\u8ac7\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 457px; height: 24px;\">\u4f75\u7528\u3067\u304d\u308b\u7279\u4f8b\u5236\u5ea6<\/td>\n<td style=\"width: 457px; height: 24px;\" colspan=\"2\">\n<p>\u30fb\u7d4c\u55b6\u8005\u4fdd\u8a3c\u514d\u9664\u7279\u4f8b\u5236\u5ea6<\/p>\n<p>\u30fb\u5275\u696d\u652f\u63f4\u8cb8\u4ed8\u5229\u7387\u7279\u4f8b\u5236\u5ea6<\/p>\n<p>\u30fb\u8a2d\u5099\u8cc7\u91d1\u8cb8\u4ed8\u5229\u7387\u7279\u4f8b\u5236\u5ea6\uff08\u6771\u65e5\u672c\u7248\uff09<\/p>\n<p>\u30fb\u8cc3\u4e0a\u3052\u8cb8\u4ed8\u5229\u7387\u7279\u4f8b\u5236\u5ea6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u304a\u4f7f\u3044\u307f\u3061\u3001\u3054\u8fd4\u6e08\u671f\u9593\u3001\u62c5\u4fdd\u306e\u6709\u7121\u306a\u3069\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u5229\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u203b\u5229\u7387\u306f\u91d1\u878d\u60c5\u52e2\u306b\u3088\u3063\u3066\u5909\u52d5\u3044\u305f\u3057\u307e\u3059\u306e\u3067\u3001\u304a\u501f\u5165\u91d1\u5229\uff08\u56fa\u5b9a\uff09\u306f\u3001\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5229\u7387\u3068\u306f\u7570\u306a\u308b\u5834\u5408\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>\u203b\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u66f8\u7b49\u306f\u3001\u5404\u7a2e\u66f8\u5f0f\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u304b\u3089\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u203b\u5be9\u67fb\u306e\u7d50\u679c\u3001\u304a\u5ba2\u3055\u307e\u306e\u3054\u5e0c\u671b\u306b\u6cbf\u3048\u306a\u3044\u3053\u3068\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u8a08\u753b\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.jfc.go.jp\/n\/service\/dl_kokumin.html\">\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u5404\u7a2e\u66f8\u5f0f\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a>\u306e\u30da\u30fc\u30b8\u306b\u300c\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u66f8\u300d\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3084\u8a18\u5165\u306e\u30dd\u30a4\u30f3\u30c8\u3001\u8a18\u5165\u4f8b\u306a\u3069\u3082\u7528\u610f\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u53c2\u8003\u306b\u4f5c\u6210\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u624b\u7d9a\u304d\u3084\u5236\u5ea6\u5185\u5bb9\u304c\u96e3\u3057\u3044\u5834\u5408\u306b\u306f\u3001\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306b\u76f8\u8ac7\u3059\u308b\u304b\u3001\u516c\u5eab\u306b\u884c\u304f\u524d\u306b\u5f53\u4e8b\u52d9\u6240\u306e\u3088\u3046\u306a\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3>2-3.\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u96c6\u7d04\u30fb\u6d3b\u6027\u5316\u652f\u63f4\u8cc7\u91d1\u300d\uff08\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\uff09\u306e\u8a73\u7d30<\/h3>\n<p>\u6b21\u306f\u3001\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u96c6\u7d04\u30fb\u6d3b\u6027\u5316\u652f\u63f4\u8cc7\u91d1\u300d\u306e\u3046\u3061\u3001<span style=\"color: #ff0000;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u30fb\u4e2d\u5805\u4f01\u696d\u3092\u5bfe\u8c61\u3068\u3057\u305f\u300c\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u300d<\/strong><\/span>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u306e\u878d\u8cc7\u5bfe\u8c61\u306f\u3001<strong>\u8cc7\u672c\u91d11,000\u4e07\u5186\u4ee5\u4e0a\u3001\u5e74\u9593\u58f2\u4e0a\u9ad85\u5104\u5186\u4ee5\u4e0a\u306e\u4f01\u696d<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u5148\u307b\u3069\u306e\u300c\u56fd\u6c11\u751f\u6d3b\u4e8b\u696d\u300d\u3068\u6bd4\u3079\u308b\u3068\u3055\u307e\u3056\u307e\u306a\u76ee\u7684\u3067\u9577\u671f\u7684\u306a\u878d\u8cc7\u3092\u884c\u3063\u3066\u304a\u308a\u3001<strong>\u878d\u8cc7\u984d\u306e\u898f\u6a21\u304c\u6700\u592714\u51044\u5343\u4e07\u5186\u3068\u9ad8\u984d<\/strong>\u3067\u3042\u308b\u3053\u3068\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u96c6\u7d04\u30fb\u6d3b\u6027\u5316\u652f\u63f4\u8cc7\u91d1\u300d\uff08\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\uff09\u3067\u306f\u3001<strong>\u300c\u4e2d\u671f\u7684\u306a\u4e8b\u696d\u627f\u7d99\u3092\u8a08\u753b\u3057\u3001\u73fe\u7d4c\u55b6\u8005\u304c\u5f8c\u7d99\u8005\uff08\u5019\u88dc\u8005\u3092\u542b\u3080\u3002\uff09\u3068\u5171\u306b\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u3066\u3044\u308b\u65b9\u300d<\/strong>\u306a\u3069\u304c\u878d\u8cc7\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u878d\u8cc7\u3057\u3066\u3082\u3089\u3063\u305f\u8cc7\u91d1\u306e\u4f7f\u3044\u9053\u3068\u3057\u3066\u306f\u3001<strong>\u300c\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8a2d\u5099\u8cc7\u91d1\u304a\u3088\u3073\u904b\u8ee2\u8cc7\u91d1\u300d<\/strong>\u304c\u57fa\u672c\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4f8b\u3048\u3070\u3001\u4e8b\u696d\u627f\u7d99\u304c\u304d\u3063\u304b\u3051\u3067\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u8cc7\u91d1\u8abf\u9054\u304c\u56f0\u96e3\u306b\u306a\u3063\u3066\u3044\u308b\u65b9\u304c\u305d\u306e\u8cc7\u91d1\u3092\u76ee\u7684\u306b\u878d\u8cc7\u3092\u7533\u3057\u8fbc\u3093\u3060\u5834\u5408\u306b\u306f\u3001\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u53d6\u5f15\u72b6\u6cc1\u306e\u5909\u5316\u306b\u3068\u3082\u306a\u3046\u5fc5\u8981\u306a\u904b\u8ee2\u8cc7\u91d1\u306a\u3069\u3082\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>\u878d\u8cc7\u9650\u5ea6\u984d\u306f\u3001\u76f4\u63a5\u8cb8\u4ed8\u306714\u51044\u5343\u4e07\u5186<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5229\u7387\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\">\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\uff08\u4e3b\u8981\u5229\u7387\u4e00\u89a7\u8868\uff09<\/a>\u306e\u300c\u7279\u5225\u5229\u7387\u2460\u300d\u306e\u5229\u7387\u304c\u30d9\u30fc\u30b9\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8a8d\u5b9a\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\u306a\u3069\u306e\u652f\u63f4\u3092\u53d7\u3051\u3066\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\uff08\u73fe\u7d4c\u55b6\u8005\u306e\u5e74\u9f62\u304c55\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306b\u9650\u308b\u3002\uff09\u306b\u3064\u3044\u3066\u306f\u300c\u7279\u5225\u5229\u7387\u2461\u300d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6642\u671f\u306b\u3088\u3063\u3066\u5229\u7387\u306f\u5909\u52d5\u3057\u307e\u3059\u304c\u3001\u4f8b\u3048\u30702024\u5e7411\u67081\u65e5\u73fe\u5728\u00a0\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u5229\u7387\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_08-min-1024x441.png\" alt=\"\" width=\"868\" height=\"374\" class=\"alignnone wp-image-1236 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_08-min-1024x441.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_08-min-300x129.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_08-min-768x331.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_08-min-1536x661.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_08-min-2048x882.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u5229\u7387\u306f\u3001\u6a19\u6e96\u7684\u306a\u8cb8\u4ed8\u5229\u7387\u3067\u3042\u308a\u3001\u5b9f\u969b\u306b\u9069\u7528\u3055\u308c\u308b\u5229\u7387\u306f\u3001\u4fe1\u7528\u30ea\u30b9\u30af\u3084\u62c5\u4fdd\u306e\u6709\u7121\u306a\u3069\u306b\u5fdc\u3058\u3066\u6240\u5b9a\u306e\u5229\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u91d1\u878d\u60c5\u52e2\u306b\u3088\u3063\u3066\u57fa\u6e96\u5229\u7387\u3082\u5909\u52d5\u3059\u308b\u305f\u3081\u3001\u7533\u8fbc\u6642\u306b\u78ba\u8a8d\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\u3010\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u96c6\u7d04\u30fb\u6d3b\u6027\u5316\u652f\u63f4\u8cc7\u91d1\u300d\uff08\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\uff09\u306e\u6982\u8981\u3011<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 464px;\">\n<tbody>\n<tr style=\"height: 296px;\">\n<td style=\"width: 33.3333%; height: 296px;\">\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9<\/td>\n<td style=\"width: 33.3333%; height: 296px;\" colspan=\"2\">\n<p>\u6b21\u306e\uff11\uff5e5\u306e\u3044\u305a\u308c\u304b\u306b\u5f53\u3066\u306f\u307e\u308b\u65b9<\/p>\n<ol>\n<li>\u4e2d\u671f\u7684\u306a\u4e8b\u696d\u627f\u7d99\u3092\u8a08\u753b\u3057\u3001\u73fe\u7d4c\u55b6\u8005\u304c\u5f8c\u7d99\u8005\uff08\u5019\u88dc\u8005\u3092\u542b\u3080\u3002\uff09\u3068\u5171\u306b\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u3066\u3044\u308b\u65b9<\/li>\n<li>\u5b89\u5b9a\u7684\u306a\u7d4c\u55b6\u6a29\u306e\u78ba\u4fdd\u7b49\u306b\u3088\u308a\u3001\u4e8b\u696d\u306e\u627f\u7d99\u30fb\u96c6\u7d04\u3092\u884c\u3046\u65b9\u304a\u3088\u3073\u4e8b\u696d\u3092\u627f\u7d99\u30fb\u96c6\u7d04\u3055\u308c\u308b\u65b9<\/li>\n<li>\u4e8b\u696d\u306e\u627f\u7d99\u30fb\u96c6\u7d04\u3092\u5951\u6a5f\u306b\u3001\u65b0\u305f\u306b\u7b2c\u4e8c\u5275\u696d\uff08\u7d4c\u55b6\u591a\u89d2\u5316\u3001\u4e8b\u696d\u8ee2\u63db\uff09\u307e\u305f\u306f\u65b0\u305f\u306a\u53d6\u308a\u7d44\u307f\u3092\u56f3\u308b\u65b9\uff08\u7b2c\u4e8c\u5275\u696d\u307e\u305f\u306f\u65b0\u305f\u306a\u53d6\u308a\u7d44\u307f\u5f8c\u3001\u304a\u304a\u3080\u306d5\u5e74\u4ee5\u5185\u306e\u65b9\u3092\u542b\u3080\uff09<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u627f\u7d99\u5186\u6ed1\u5316\u6cd5\u306b\u57fa\u3065\u304d\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u4e2d\u5c0f\u4f01\u696d\u8005\u306e\u4ee3\u8868\u8005\u3001\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u500b\u4eba\u3067\u3042\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u307e\u305f\u306f\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u306a\u3044\u500b\u4eba<\/li>\n<\/ol>\n<p>5. \u4e8b\u696d\u627f\u7d99\u306b\u969b\u3057\u3066\u7d4c\u55b6\u8005\u500b\u4eba\u4fdd\u8a3c\u306e\u514d\u9664\u7b49\u3092\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u306b\u7533\u3057\u5165\u308c\u305f\u3053\u3068\u3092\u5951\u6a5f\u306b\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u8cc7\u91d1\u8abf\u9054\u304c\u56f0\u96e3\u3068\u306a\u3063\u3066\u3044\u308b\u65b9\u3067\u3042\u3063\u3066\u3001\u516c\u5eab\u304c\u8cb8\u4ed8\u3051\u306b\u969b\u3057\u3066\u7d4c\u55b6\u8005\u500b\u4eba\u4fdd\u8a3c\u3092\u514d\u9664\u3059\u308b\u65b9<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">\u8cc7\u91d1\u306e\u304a\u4f7f\u3044\u307f\u3061\uff08\u203b\uff09<\/td>\n<td style=\"width: 33.3333%; height: 24px;\" colspan=\"2\">\n<p>\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e1\u306b\u5f53\u3066\u306f\u307e\u308b\u65b9\u304c\u3001\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8a2d\u5099\u8cc7\u91d1\u304a\u3088\u3073\u9577\u671f\u904b\u8ee2\u8cc7\u91d1<\/p>\n<p>\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e2\u306b\u5f53\u3066\u306f\u307e\u308b\u65b9\u304c\u3001\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981\u306a\u8a2d\u5099\u8cc7\u91d1\u304a\u3088\u3073\u9577\u671f\u904b\u8ee2\u8cc7\u91d1\uff08\u5f53\u8a72\u4e8b\u696d\u3092\u627f\u7d99\u30fb\u96c6\u7d04\u3055\u308c\u308b\u65b9\u304c\u5fc5\u8981\u306a\u8a2d\u5099\u8cc7\u91d1\u304a\u3088\u3073\u9577\u671f\u904b\u8ee2\u8cc7\u91d1\u306a\u3089\u3073\u306b\u4e8b\u696d\u3092\u627f\u7d99\u30fb\u96c6\u7d04\u3055\u308c\u308b\u65b9\u306b\u5bfe\u3059\u308b\u8ee2\u8cb8\u8cc7\u91d1\u3092\u542b\u3080\u3002\uff09<\/p>\n<p>\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e3\u306b\u5f53\u3066\u306f\u307e\u308b\u65b9\u304c\u3001\u5f53\u8a72\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981\u306a\u8a2d\u5099\u8cc7\u91d1\u304a\u3088\u3073\u9577\u671f\u904b\u8ee2\u8cc7\u91d1<\/p>\n<p>\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e4\u306b\u5f53\u3066\u306f\u307e\u308b\u65b9\u304c\u3001\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981\u306a\u8a2d\u5099\u8cc7\u91d1\u304a\u3088\u3073\u9577\u671f\u904b\u8ee2\u8cc7\u91d1\u3067\u3042\u3063\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u627f\u7d99\u5186\u6ed1\u5316\u6cd5\u65bd\u884c\u898f\u5247\u306b\u5b9a\u3081\u308b\u8cc7\u91d1<\/p>\n<p>\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e5\u306b\u5f53\u3066\u306f\u307e\u308b\u65b9\u304c\u3001\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u53d6\u5f15\u72b6\u6cc1\u306e\u5909\u5316\u306b\u4f34\u3044\u5fc5\u8981\u306a\u9577\u671f\u904b\u8ee2\u8cc7\u91d1<\/p>\n<p>\uff08\u203b\uff09\u9577\u671f\u904b\u8ee2\u8cc7\u91d1\u306b\u306f\u3001\u5efa\u7269\u7b49\u306e\u66f4\u65b0\u306b\u4f34\u3044\u4e00\u6642\u7684\u306b\u65bd\u8a2d\u7b49\u3092\u8cc3\u501f\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u3092\u542b\u307f\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">\u878d\u8cc7\u9650\u5ea6\u984d<\/td>\n<td style=\"width: 33.3333%; height: 24px;\" colspan=\"2\">\u76f4\u63a5\u8cb8\u4ed8\u300014\u51044\u5343\u4e07\u5186<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">\u5229\u7387\uff08\u5e74\uff09<\/td>\n<td style=\"width: 33.3333%; height: 24px;\" colspan=\"2\">\n<p>\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e1\u306b\u5f53\u3066\u306f\u307e\u308b\u65b9<br \/>\n8\u5104\u5186\u307e\u3067\u2003<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\">\u7279\u5225\u5229\u7387<\/a>\u2460\uff08\u4e0a\u96502.5\uff05\uff09<\/p>\n<p>\u305f\u3060\u3057\u3001\u8a8d\u5b9a\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\u306a\u3069\u306e\u652f\u63f4\u3092\u53d7\u3051\u3066\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\uff08\u73fe\u7d4c\u55b6\u8005\u306e\u5e74\u9f62\u304c55\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306b\u9650\u308b\u3002\uff09\u306b\u3064\u3044\u3066\u306f\u2003<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\">\u7279\u5225\u5229\u7387<\/a>\u2461\uff08\u4e0a\u96502.5\uff05\uff09<\/p>\n<p>8\u5104\u5186\u8d85\u2003\u2003<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\">\u57fa\u6e96\u5229\u7387<\/a>\uff08\u4e0a\u96502.5\uff05\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e2\u306b\u5f53\u3066\u306f\u307e\u308b\u65b9<br \/>\n<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\">\u57fa\u6e96\u5229\u7387<\/a>\uff08\u4e0a\u96502.5\uff05\uff09<\/p>\n<p>\u305f\u3060\u3057\u3001\u6b21\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001<br \/>\n8\u5104\u5186\u307e\u3067\u2003\u305d\u308c\u305e\u308c\u306b\u5b9a\u3081\u308b\u5229\u7387\uff08\u4e0a\u96502.5\uff05\uff09<br \/>\n8\u5104\u5186\u8d85\u2003\u2003<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\">\u57fa\u6e96\u5229\u7387<\/a>\uff08\u4e0a\u96502.5\uff05\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\uff08A\uff09\u4e8b\u696d\u306e\u8b72\u6e21\u3001\u682a\u5f0f\u306e\u8b72\u6e21\u3001\u5408\u4f75\u306a\u3069\u306b\u3088\u308a\u3001\u4e8b\u696d\u3092\u627f\u7d99\u30fb\u96c6\u7d04\u3059\u308b\u65b9\u304a\u3088\u3073\u5f53\u8a72\u4e8b\u696d\u3092\u627f\u7d99\u30fb\u96c6\u7d04\u3055\u308c\u308b\u65b9\uff08\u4ed8\u52a0\u4fa1\u5024\u5411\u4e0a\u8a08\u753b\u3092\u4f5c\u6210\u3057\u3001\u540c\u8a08\u753b\u66f8\u306b\u304a\u3044\u3066\u65b0\u305f\u306a\u96c7\u7528\u304c\u898b\u8fbc\u307e\u308c\u308b\u65b9\u306b\u9650\u308b\u3002\uff09\u3067\u3042\u3063\u3066\u3001\u6b21\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306b\u5b9a\u3081\u308b\u5229\u7387<\/p>\n<p>\u2460\u4e8b\u696d\u3092\u96c6\u7d04\u30fb\u627f\u7d99\u3059\u308b\u65b9\u306e\u6700\u8fd1\u306b\u304a\u3051\u308b\u4ed8\u52a0\u4fa1\u5024\u984d\u304c\u524d\u671f\u306b\u6bd4\u3057\u3066\u5897\u52a0\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\">\u7279\u5225\u5229\u7387<\/a>\u2460<\/p>\n<p>\u2461\u4ed8\u52a0\u4fa1\u5024\u5411\u4e0a\u8a08\u753b\u304c\u3001\u652f\u63f4\u6a5f\u95a2\u7b49\u306e\u652f\u63f4\u3092\u53d7\u3051\u3066\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\">\u7279\u5225\u5229\u7387<\/a>\u2461<\/p>\n<p>\uff08B\uff09\u5f8c\u7d99\u8005\u4e0d\u5728\u306a\u3069\u306b\u3088\u308a\u4e8b\u696d\u627f\u7d99\u304c\u56f0\u96e3\u3068\u306a\u3063\u3066\u3044\u308b\u65b9\u304b\u3089\u4e8b\u696d\u3092\u627f\u7d99\u3059\u308b\u65b9\u304a\u3088\u3073\u5f53\u8a72\u4e8b\u696d\u3092\u627f\u7d99\u3055\u308c\u308b\u65b9\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\">\u7279\u5225\u5229\u7387<\/a>\u2460\uff08\u6ce8\uff09<\/p>\n<p>\uff08C\uff09\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3057\u3001\u4e8b\u696d\u7d99\u7d9a\u304c\u56f0\u96e3\u3068\u306a\u3063\u3066\u3044\u308b\u4f01\u696d\u304b\u3089\u4e8b\u696d\u3092\u627f\u7d99\u3059\u308b\u65b9\u304a\u3088\u3073\u5f53\u8a72\u4e8b\u696d\u3092\u627f\u7d99\u30fb\u96c6\u7d04\u3055\u308c\u308b\u65b9\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\">\u7279\u5225\u5229\u7387<\/a>\u2460\uff08\u6ce8\uff09<\/p>\n<p>\uff08D\uff09\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u65b9\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\">\u7279\u5225\u5229\u7387<\/a>\u2460<\/p>\n<p>\u2460\u682a\u4e3b\u7b49\u304b\u3089\u81ea\u5df1\u682a\u5f0f\u53c8\u306f\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u53d6\u5f97\u7b49\u3092\u884c\u3046\u6cd5\u4eba\u306e\u65b9<\/p>\n<p>\u2461\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u53d6\u5f97\u7b49\u3092\u884c\u3046\u5f8c\u7d99\u8005\uff08\u500b\u4eba\u4e8b\u696d\u4e3b\uff09\u306e\u65b9\u3067\u3001\u524d\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u9000\u4efb\u306a\u3069\u306e\u4e8b\u7531\u304c\u767a\u751f\u3057\u3066\u304b\u30895\u5e74\u4ee5\u5185\u306e\u65b9<\/p>\n<p>\u2462\u4e8b\u696d\u4f1a\u793e\u306e\u682a\u5f0f\u307e\u305f\u306f\u4e8b\u696d\u7528\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308b\u6301\u682a\u4f1a\u793e\u53ca\u3073\u5f53\u8a72\u4e8b\u696d\u4f1a\u793e<\/p>\n<p>\uff08\u6ce8\uff09\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u307e\u305f\u306f\u4e3b\u8981\u306a\u53d6\u5f15\u5148\u304b\u3089\u4e8b\u696d\u3092\u627f\u7d99\u3059\u308b\u65b9\u304a\u3088\u3073\u5f53\u8a72\u4e8b\u696d\u3092\u627f\u7d99\u30fb\u96c6\u7d04\u3055\u308c\u308b\u65b9\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\">\u7279\u5225\u5229\u7387<\/a>\u2461<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e3\u306b\u5f53\u3066\u306f\u307e\u308b\u65b9<\/p>\n<p>8\u5104\u5186\u307e\u3067\u2003<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\">\u7279\u5225\u5229\u7387<\/a>\u2461\uff08\u4e0a\u96502.5\uff05\uff09<\/p>\n<p>8\u5104\u5186\u8d85\u2003\u2003<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\">\u57fa\u6e96\u5229\u7387<\/a>\uff08\u4e0a\u96502.5\uff05\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e4\u306b\u5f53\u3066\u306f\u307e\u308b\u65b9<\/p>\n<p>8\u5104\u5186\u307e\u3067\u2003<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\">\u7279\u5225\u5229\u7387<\/a>\u2460\uff08\u4e0a\u96502.5\uff05\uff09<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ed8\u52a0\u4fa1\u5024\u5411\u4e0a\u8a08\u753b\u3092\u4f5c\u6210\u3057\u3001\u540c\u8a08\u753b\u306b\u304a\u3044\u3066\u65b0\u305f\u306a\u96c7\u7528\u304c\u898b\u8fbc\u307e\u308c\u308b\u65b9\u306f\u3001<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\">\u7279\u5225\u5229\u7387<\/a>\u2461\uff08\u4e0a\u96502.5\uff05\uff09<\/p>\n<p>8\u5104\u5186\u8d85\u2003\u2003<a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\">\u57fa\u6e96\u5229\u7387<\/a>\uff08\u4e0a\u96502.5\uff05\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9\u300d\u306e5\u306b\u5f53\u3066\u306f\u307e\u308b\u65b9<\/p>\n<p><a href=\"https:\/\/www.jfc.go.jp\/n\/rate\/base.html\">\u57fa\u6e96\u5229\u7387<\/a>\uff08\u4e0a\u96502.5\uff05\uff09<\/p>\n<p>\u203b\u306a\u304a\u3001\u4fe1\u7528\u30ea\u30b9\u30af\u30fb\u878d\u8cc7\u671f\u9593\u306a\u3069\u306b\u5fdc\u3058\u3066\u6240\u5b9a\u306e\u5229\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8cc7\u91d1\u306e\u304a\u4f7f\u3044\u307f\u3061\u304c\u682a\u5f0f\u7b49\uff08\u306e\u308c\u3093\u4ee3\u3092\u542b\u3080\u3002\uff09\u306e\u5834\u5408\u3067\u3042\u3063\u3066\u3001\u62c5\u4fdd\u3092\u5fb4\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5229\u7387\u306e\u5f15\u4e0b\u3052\u63aa\u7f6e\u304c\u3042\u308a\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\" rowspan=\"2\">\u3054\u8fd4\u6e08\u671f\u9593<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">\u8a2d\u5099\u8cc7\u91d1<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">20\u5e74\u4ee5\u5185\uff08\u3046\u3061\u636e\u7f6e\u671f\u95935\u5e74\u4ee5\u5185\uff09<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">\u904b\u8ee2\u8cc7\u91d1<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">10\u5e74\u4ee5\u5185\uff08\u3046\u3061\u636e\u7f6e\u671f\u95935\u5e74\u4ee5\u5185\uff09<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">\u62c5\u4fdd\u30fb\u4fdd\u8a3c\u4eba\u7b49<\/td>\n<td style=\"width: 33.3333%; height: 24px;\" colspan=\"2\">\n<p>\u30fb\u62c5\u4fdd\u8a2d\u5b9a\u306e\u6709\u7121\u3001\u62c5\u4fdd\u306e\u7a2e\u985e\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u3001\u3054\u76f8\u8ac7\u306e\u3046\u3048\u6c7a\u3081\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p>\u30fb\u76f4\u63a5\u8cb8\u4ed8\u306b\u304a\u3044\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7d4c\u55b6\u8cac\u4efb\u8005\u306e\u65b9\u306e\u500b\u4eba\u4fdd\u8a3c\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">\u878d\u8cc7\u306e\u304a\u7533\u8fbc\u307f<\/td>\n<td style=\"width: 33.3333%; height: 24px;\" colspan=\"2\">\u76f4\u63a5\u8cb8\u4ed8\u3000\u65e5\u672c\u516c\u5eab\u5404\u652f\u5e97\u306e\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u306e\u7a93\u53e3\u306b\u304a\u7533\u3057\u8fbc\u307f\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u624b\u7d9a\u304d\u3084\u5236\u5ea6\u5185\u5bb9\u306e\u7406\u89e3\u304c\u96e3\u3057\u3044\u5834\u5408\u306b\u306f\u3001\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306b\u76f8\u8ac7\u3059\u308b\u304b\u3001\u516c\u5eab\u306b\u884c\u304f\u524d\u306b\u5f53\u4e8b\u52d9\u6240\u306e\u3088\u3046\u306a\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2><a id=\"s3\"><\/a>3.\u3010\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u306e\u9078\u629e\u80a22\u3011\u5404\u81ea\u6cbb\u4f53\u304c\u72ec\u81ea\u306b\u884c\u3063\u3066\u3044\u308b\u5236\u5ea6<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_09-min-1024x639.png\" alt=\"\" width=\"868\" height=\"542\" class=\"alignnone wp-image-1237 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_09-min-1024x639.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_09-min-300x187.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_09-min-768x479.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_09-min-1536x958.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_09-min-2048x1278.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u6b21\u306b\u3001\u5404\u81ea\u6cbb\u4f53\uff08\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u533a\u753a\u6751\uff09\u304c\u72ec\u81ea\u306b\u884c\u3063\u3066\u3044\u308b\u4e8b\u696d\u627f\u7d99\u306b\u4f7f\u3048\u308b\u878d\u8cc7\u5236\u5ea6\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5404\u81ea\u6cbb\u4f53\u306e\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u306b\u306f\u3001\u307e\u305a\u306f\u4e8b\u696d\u627f\u7d99\u3059\u308b\u4f01\u696d\u306e\u6240\u5728\u5730\u3067\u4e8b\u696d\u627f\u7d99\u306b\u4f7f\u3048\u308b\u878d\u8cc7\u5236\u5ea6\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u8abf\u3079\u308b\u3053\u3068\u304b\u3089\u59cb\u3081\u307e\u3057\u3087\u3046\u3002\u90fd\u9053\u5e9c\u770c\u306e\u5236\u5ea6\u4ee5\u5916\u306b\u3001\u5730\u57df\u306b\u3088\u3063\u3066\u306f\u5e02\u533a\u753a\u6751\u30ec\u30d9\u30eb\u3067\u306e\u878d\u8cc7\u3042\u3063\u305b\u3093\u5236\u5ea6\u3082\u3042\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5317\u6d77\u9053\u306a\u3089\u3070\u300c\u5317\u6d77\u9053 \u4e8b\u696d\u627f\u7d99 \u878d\u8cc7\u300d\u306a\u3069\u3001<span style=\"color: #ff0000;\"><strong>\u300c\u5730\u57df\u540d\uff0b\u4e8b\u696d\u627f\u7d99\uff0b\u878d\u8cc7\u300d\u3067\u30ad\u30fc\u30ef\u30fc\u30c9\u691c\u7d22\u3059\u308b\u3068\u60c5\u5831\u304c\u898b\u3064\u304b\u308b<\/strong><\/span>\u306f\u305a\u3067\u3059\u3002\u307e\u305f\u3001\u6771\u4eac\u90fd\u6c5f\u6771\u533a\u306b\u4f4f\u3093\u3067\u3044\u308b\u65b9\u306a\u3089\u3001\u300c\u6c5f\u6771\u533a \u4e8b\u696d\u627f\u7d99 \u878d\u8cc7\u300d\u3067\u691c\u7d22\u3059\u308b\u3068\u6c5f\u6771\u533a\u304c\u3042\u3063\u305b\u3093\u3057\u3066\u3044\u308b\u878d\u8cc7\u5236\u5ea6\u304c\u898b\u3064\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u4f8b\u3068\u3057\u3066\u3001\u5317\u6d77\u9053\u3068\u6771\u4eac\u90fd\u6c5f\u6771\u533a\u306e\u4e8b\u696d\u627f\u7d99\u878d\u8cc7\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>3-1. \u5317\u6d77\u9053\uff08\u5730\u57df\u7d4c\u6e08\u5c40\u4e2d\u5c0f\u4f01\u696d\u8ab2\uff09\u306e\u300c\u4e8b\u696d\u627f\u7d99\u8cb8\u4ed8\u300d<\/h3>\n<p>\u5317\u6d77\u9053\u306e\u300c\u5730\u57df\u7d4c\u6e08\u5c40\u4e2d\u5c0f\u4f01\u696d\u8ab2\u300d\u3067\u306f\u3001\u4e8b\u696d\u627f\u7d99\u306b\u53d6\u308a\u7d44\u3080\u4e2d\u5c0f\u4f01\u696d\u8005\u306a\u3069\u306b\u5411\u3051\u305f\u8cb8\u4ed8\u5236\u5ea6\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8cc7\u91d1\u4f7f\u9014\u306f\u300c\u4e8b\u696d\u8cc7\u91d1\u306e\u307f\u300d\u3067\u3001<strong>\u878d\u8cc7\u91d1\u984d\u306f1\u5104\u5186\u4ee5\u5185\u3001\u91d1\u5229\u306f\u5e741\uff05\u53f0<\/strong>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u5317\u6d77\u9053\uff08\u5730\u57df\u7d4c\u6e08\u5c40\u4e2d\u5c0f\u4f01\u696d\u8ab2\uff09\u306e\u300c\u4e8b\u696d\u627f\u7d99\u8cb8\u4ed8\u300d\u3011<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 33.3333%;\">\u878d\u8cc7\u5bfe\u8c61<\/td>\n<td style=\"width: 33.3333%;\">\n<p>(1)\u4e8b\u696d\u627f\u7d99\u306b\u53d6\u308a\u7d44\u3080\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49<\/p>\n<p>(2)\u56fd\u306e\u5168\u56fd\u7d71\u4e00\u4fdd\u8a3c\u5236\u5ea6\u3067\u3042\u308b\u300c\u4e8b\u696d\u627f\u7d99\u7279\u5225\u4fdd\u8a3c\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\u8cc7\u91d1\u4f7f\u9014<\/td>\n<td style=\"width: 33.3333%;\">\u4e8b\u696d\u8cc7\u91d1<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\u878d\u8cc7\u91d1\u984d<\/td>\n<td style=\"width: 33.3333%;\">1\u5104\u5186\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\u878d\u8cc7\u671f\u9593<\/td>\n<td style=\"width: 33.3333%;\">1\u5e74\u8d8510\u5e74\u4ee5\u5185\uff08\u3046\u3061\u636e\u7f6e1\u5e74\u4ee5\u5185\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\u878d\u8cc7\u5229\u7387<\/td>\n<td style=\"width: 33.3333%;\">\n<p>\u56fa\u5b9a\u91d1\u5229<\/p>\n<p>3\u5e74\u4ee5\u5185\u30fb\u30fb\u30fb\u5e741.1%<\/p>\n<p>5\u5e74\u4ee5\u5185\u30fb\u30fb\u30fb\u5e741.3%<\/p>\n<p>7\u5e74\u4ee5\u5185\u30fb\u30fb\u30fb\u5e741.5%<\/p>\n<p>10\u5e74\u4ee5\u5185\u30fb\u30fb\u30fb\u5e741.7%<\/p>\n<p>&nbsp;<\/p>\n<p>\u5909\u52d5\u91d1\u5229<\/p>\n<p>\u5e741.1%\uff08\u878d\u8cc7\u671f\u9593\u304c3\u5e74\u3092\u8d85\u3048\u308b\u53d6\u6271\u3044\u306e\u5834\u5408\u306b\u9650\u308b\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\u62c5\u4fdd\u53ca\u3073\u511f\u9084\u65b9\u6cd5<\/td>\n<td style=\"width: 33.3333%;\"><a href=\"https:\/\/www.pref.hokkaido.lg.jp\/kz\/csk\/kny\/yuushi\/kinyuukikan.html\">\u53d6\u6271\u91d1\u878d\u6a5f\u95a2<\/a>\u306e\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\u4fe1\u7528\u4fdd\u8a3c<\/td>\n<td style=\"width: 33.3333%;\">\n<p>\u878d\u8cc7\u5bfe\u8c61(1)<\/p>\n<p>\u5317\u6d77\u9053\u4fe1\u7528\u4fdd\u8a3c\u5354\u4f1a\u306e\u4fdd\u8a3c\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u878d\u8cc7\u5bfe\u8c61(2)<\/p>\n<p>\u5317\u6d77\u9053\u4fe1\u7528\u4fdd\u8a3c\u5354\u4f1a\u306e\u4fdd\u8a3c\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3055\u3089\u306b\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.pref.hokkaido.lg.jp\/kz\/csk\/kny\/yuushi\/03jigyousyoukei.html\">\u5317\u6d77\u9053\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u300c\u4e8b\u696d\u627f\u7d99\u8cb8\u4ed8\u300d\u306e\u30da\u30fc\u30b8<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>3-2. \u6771\u4eac\u90fd\u6c5f\u6771\u533a\u300c\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u8cc7\u91d1\u300d<\/h3>\n<p>\u6771\u4eac\u90fd\u6c5f\u6771\u533a\u3067\u306f\u3001\u533a\u5185\u306e\u300c\u4e8b\u696d\u627f\u7d99\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u300d\u3068\u300c\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3063\u305f\u4e2d\u5c0f\u4f01\u696d\u8005\u300d\u306b\u3001\u4e8b\u696d\u627f\u7d99\u306b\u5fc5\u8981\u306a\u7d4c\u55b6\u8cc7\u91d1\u306b\u3064\u3044\u3066\u306e\u878d\u8cc7\u3092\u65a1\u65cb\u3059\u308b\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8cc7\u91d1\u4f7f\u9014\u306f\u300c\u904b\u8ee2\u8cc7\u91d1\u3068\u8a2d\u5099\u8cc7\u91d1\u306a\u3069\u300d\u3067\u3001<span style=\"color: #ff0000;\"><strong>\u501f\u5165\u9650\u5ea6\u984d\u306f2,000\u4e07\u5186\u3001\u8fd4\u6e08\u671f\u9593\u306f9\u5e74\u4ee5\u5185\u3001\u91d1\u5229\u306f\u5e742.1\uff05<\/strong><\/span>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u672c\u4eba\u8ca0\u62c5\u4fe1\u7528\u4fdd\u8a3c\u6599\u304c\u4e0d\u8981\uff08\u533a\u304c\u5168\u984d\u88dc\u52a9\uff09\u3068\u306a\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u6771\u4eac\u90fd\u6c5f\u6771\u533a\u300c\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u8cc7\u91d1\u300d\u3011<\/strong><\/p>\n<table style=\"height: 952px; width: 100%; border-collapse: collapse;\">\n<tbody>\n<tr style=\"height: 808px;\">\n<td style=\"width: 50%; height: 808px;\">\u3054\u5229\u7528\u3067\u304d\u308b\u65b9<\/td>\n<td style=\"width: 50%; height: 808px;\">\n<p><strong>5\u5e74\u4ee5\u5185\u306b\u4e8b\u696d\u627f\u7d99\u3092\u4e88\u5b9a\u53c8\u306f\u3001\u4e8b\u696d\u627f\u7d99\u5f8c5\u5e74\u3092\u7d4c\u904e\u3057\u3066\u3044\u306a\u3044\u4e2d\u5c0f\u4f01\u696d\u8005\u3067\u3042\u308a\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3059\u65b9<\/strong><\/p>\n<p>\u30fb\u533a\u5185\u306b\u4f4f\u6240\u53c8\u306f\u4e3b\u305f\u308b\u4e8b\u696d\u6240\u304c\u3042\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u306e\u65b9<\/p>\n<p>\u3000\u500b\u4eba\uff1a\u533a\u5185\u306b\u4f4f\u6240\u53c8\u306f\u4e3b\u305f\u308b\u4e8b\u696d\u6240\u304c\u3042\u308b\u3053\u3068<\/p>\n<p>\u3000\u6cd5\u4eba\uff1a\u533a\u5185\u306b\u672c\u5e97\u6240\u5728\u5730\uff08\u767b\u8a18\u5730\uff09\u304c\u3042\u308b\u3053\u3068<\/p>\n<p>\u30fb\u533a\u5185\u3067\u5f15\u304d\u7d9a\u304d1\u5e74\u4ee5\u4e0a\u540c\u4e00\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u3053\u3068<\/p>\n<p>\u30fb\u6240\u5f97\u7a0e\uff08\u6cd5\u4eba\u306b\u3042\u3063\u3066\u306f\u6cd5\u4eba\u7a0e\uff09\u306e\u7533\u544a\u3092\u3057\u3001\u5b8c\u7d0d\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<p>\u30fb\u7533\u8fbc\u65e5\u6642\u70b9\u3067\u7d0d\u671f\u306e\u5230\u6765\u3057\u3066\u3044\u308b\u7279\u5225\u533a\u6c11\u7a0e\u30fb\u90fd\u6c11\u7a0e\uff08\u6cd5\u4eba\u306b\u3042\u3063\u3066\u306f\u6cd5\u4eba\u90fd\u6c11\u7a0e\uff09\u3092\u5b8c\u7d0d\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<p>\u30fb\u6771\u4eac\u4fe1\u7528\u4fdd\u8a3c\u5354\u4f1a\u306e\u4fdd\u8a3c\u5bfe\u8c61\u696d\u7a2e\u3092\u55b6\u3093\u3067\u3044\u308b\u3053\u3068<\/p>\n<p>\u30fb\u8a31\u8a8d\u53ef\u306e\u5fc5\u8981\u306a\u696d\u7a2e\u3092\u55b6\u3093\u3067\u3044\u308b\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8a31\u8a8d\u53ef\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068<\/p>\n<p>\u30fb\u4fe1\u7528\u4fdd\u8a3c\u6599\u88dc\u52a9\u91d1\u306e\u8fd4\u9084\u91d1\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u533a\u306b\u8fd4\u9084\u6e08\u307f\u3067\u3042\u308b\u3053\u3068<\/p>\n<p>\u30fb\u4e8b\u696d\uff08\u627f\u7d99\uff09\u8a08\u753b\u66f8\u3092\u4f5c\u6210\u3057\u91d1\u878d\u6a5f\u95a2\u306e\u652f\u63f4\u53ca\u3073\u6c5f\u6771\u533a\u7d4c\u55b6\u76f8\u8ac7\u54e1\u306e\u5be9\u67fb\u30fb\u78ba\u8a8d\u3092\u5b8c\u4e86\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<p>\u30fb\u4e8b\u696d\u627f\u7d99\u5f8c\u3082\u6c5f\u6771\u533a\u5185\u306b\u4e8b\u696d\u6240\u7b49\u304c\u5b58\u5728\u3057\u3001\u5f15\u304d\u7d9a\u304d\u6c5f\u6771\u533a\u5185\u3067\u4e8b\u696d\u5b9f\u65bd\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<p>\u30fb\u89aa\u65cf\u5185\u627f\u7d99\u3001\u5f93\u696d\u54e1\u627f\u7d99\u306b\u3088\u308b\u4e8b\u696d\u627f\u7d99\u3067\u3042\u308b\u3053\u3068\u3002\uff08M\uff06A\u8cc7\u91d1\uff08\u7b2c\u4e09\u8005\u627f\u7d99\uff09\u306f\u539f\u5247\u5bfe\u8c61\u5916\uff09<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u501f\u5165\u9650\u5ea6\u984d<\/td>\n<td style=\"width: 50%; height: 24px;\">2,000\u4e07\u5186<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u8fd4\u6e08\u671f\u9593<\/td>\n<td style=\"width: 50%; height: 24px;\">9\u5e74\u4ee5\u5185\uff08\u636e\u7f6e12\u304b\u6708\u542b\u3080\uff09<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u8cc7\u91d1\u4f7f\u9014<\/td>\n<td style=\"width: 50%; height: 24px;\">\n<p>\u904b\u8ee2\u8cc7\u91d1\u30fb\u8a2d\u5099\u8cc7\u91d1\u306a\u3069<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u524d\u5f8c\u306b\u767a\u751f\u3059\u308b\u8cc7\u91d1\u9700\u8981\u306b\u5e45\u5e83\u304f\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u307e\u3059\u3002\u306a\u304a\u3001\u904b\u8ee2\u8cc7\u91d1\u30fb\u8a2d\u5099\u8cc7\u91d1\u306f\u3001\u4eca\u5f8c1\u5e74\u4ee5\u5185\u306e\u8a08\u753b\u5229\u7528\u3092\u76ee\u5b89\u3068\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3054\u5229\u7528\u3067\u304d\u306a\u3044\u8cc7\u91d1\u4f7f\u9014\u306e\u4f8b\u306b\u3042\u3052\u308b\u8cc7\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u878d\u8cc7\u7533\u8fbc\u306e\u5bfe\u8c61\u5916\u3068\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u3054\u5229\u7528\u3067\u304d\u306a\u3044\u8cc7\u91d1\u4f7f\u9014\u306e\u4f8b\u3011<\/strong><\/p>\n<p>\u682a\u5f0f\u53d6\u5f97\u8cbb\u3001\u5c02\u9580\u5bb6\u6d3b\u7528\u8cbb\u3001\u571f\u5730\u8cfc\u5165\u8cbb\u3001\u501f\u63db\u8cc7\u91d1\u3001\u4ee3\u91d1\u652f\u6255\u3044\u6e08\u307f\u306e\u8cc7\u91d1\u7b49<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u8cb8\u4ed8\u91d1\u5229<\/td>\n<td style=\"width: 50%; height: 24px;\">2.1%<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u672c\u4eba\u8ca0\u62c5\u4fe1\u7528\u4fdd\u8a3c\u6599<\/td>\n<td style=\"width: 50%; height: 24px;\"><span style=\"color: #ff0000;\"><strong>\u306a\u3057\uff08\u533a\u304c\u5168\u984d\u88dc\u52a9\uff09<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u672c\u4eba\u8ca0\u62c5\u5229\u5b50<\/td>\n<td style=\"width: 50%; height: 24px;\">\n<p>1\u5e74\u76ee\uff1a<span style=\"color: #ff0000;\"><strong>\u7121\u5229\u5b50\uff08\u533a\u304c\u5168\u984d\u88dc\u52a9\uff09<\/strong><\/span><\/p>\n<p>2\u5e74\u76ee\u4ee5\u964d\uff1a0.3\uff05\uff08\u533a\u304c1.8\uff05\u88dc\u52a9\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3055\u3089\u306b\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.city.koto.lg.jp\/102010\/jigyou-syoukei-yuushi.html\">\u6771\u4eac\u90fd\u6c5f\u6771\u533a\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u300c\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u8cc7\u91d1\u300d\u306e\u30da\u30fc\u30b8<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><a id=\"s4\"><\/a>4.\u3010\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u306e\u9078\u629e\u80a23\u3011\u6c11\u9593\u91d1\u878d\u6a5f\u95a2\u306e\u4e8b\u696d\u627f\u7d99\u30ed\u30fc\u30f3<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_10-min-1024x681.png\" alt=\"\" width=\"868\" height=\"577\" class=\"alignnone wp-image-1238 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_10-min-1024x681.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_10-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_10-min-768x511.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_10-min-1536x1022.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_10-min-2048x1362.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u6c11\u9593\u306e\u91d1\u878d\u6a5f\u95a2\uff08\u90fd\u5e02\u9280\u884c\u3001\u5730\u65b9\u9280\u884c\u3001\u4fe1\u7528\u91d1\u5eab\u306a\u3069\uff09\u304b\u3089\u3082\u3001\u4e8b\u696d\u627f\u7d99\u306b\u969b\u3057\u3066\u5fc5\u8981\u306a\u8cc7\u91d1\u3092\u501f\u308a\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5927\u624b\u91d1\u878d\u6a5f\u95a2\u3067\u3042\u308c\u3070\u3001\u72ec\u81ea\u306b\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u30b9\u30ad\u30fc\u30e0\u3092\u7d44\u3093\u3067\u3001\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u306a\u304c\u3089\u878d\u8cc7\u306b\u3064\u3044\u3066\u306e\u76f8\u8ac7\u306b\u4e57\u3063\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3057\u3087\u3046\u3002\u4e00\u65b9\u3067\u3001\u4fe1\u7528\u91d1\u5eab\u306a\u3069\u306e\u4e2d\u5c0f\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u3084\u5730\u65b9\u81ea\u6cbb\u4f53\u3001\u4fe1\u7528\u4fdd\u8a3c\u5354\u4f1a\u3068\u9023\u643a\u3057\u306a\u304c\u3089\u878d\u8cc7\u3092\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u3057\u305f\u3044\u65b9\u306e\u4f01\u696d\u306e\u898f\u6a21\u3084\u4e8b\u696d\u5185\u5bb9\u3001\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u95a2\u4fc2\u6027\u306b\u3088\u3063\u3066\u3082\u6d3b\u7528\u3067\u304d\u308b\u878d\u8cc7\u5236\u5ea6\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001<strong>\u307e\u305a\u306f\u65e5\u9803\u53d6\u5f15\u306e\u3042\u308b\u91d1\u878d\u6a5f\u95a2\u306b\u3001\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3057\u3066\u307f\u308b<\/strong>\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6c11\u9593\u91d1\u878d\u6a5f\u95a2\u306e\u4e8b\u696d\u627f\u7d99\u30ed\u30fc\u30f3\u306e\u4f8b\u3068\u3057\u3066\u3001\u300c\u304d\u3089\u307c\u3057\u9280\u884c\u300d\u3068\u300c\u6c96\u7e04\u9280\u884c\u300d\u306e\u4f8b\u3092\u63b2\u8f09\u3059\u308b\u306e\u3067\u3001\u3042\u304f\u307e\u3067\u4e00\u4f8b\u3068\u3057\u3066\u53c2\u8003\u306b\u306a\u3055\u3063\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>4-1. \u6c11\u9593\u306e\u4e8b\u696d\u627f\u7d99\u30ed\u30fc\u30f3\u4f8b1\uff08\u304d\u3089\u307c\u3057\u9280\u884c\uff09<\/h3>\n<p>\u6771\u4eac\u570f\u306b\u3042\u308b\u300c\u304d\u3089\u307c\u3057\u9280\u884c\u300d\u306f\u3001\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u6771\u4eac\u90fd\u4e2d\u5c0f\u4f01\u696d\u632f\u8208\u516c\u793e\u3068\u9023\u643a\u3057\u305f\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u76f8\u7d9a\u5bfe\u7b56\u30b5\u30dd\u30fc\u30c8\u30ed\u30fc\u30f3\u300d\u306e\u878d\u8cc7\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u304d\u3089\u307c\u3057\u9280\u884c\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u76f8\u7d9a\u5bfe\u7b56\u30b5\u30dd\u30fc\u30c8\u30ed\u30fc\u30f3\u300d\u306e\u6982\u8981\u3011<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 440px;\">\n<tbody>\n<tr style=\"height: 72px;\">\n<td style=\"width: 50%; height: 72px;\">\u5bfe\u8c61\u3068\u306a\u308b\u304a\u5ba2\u3055\u307e<\/td>\n<td style=\"width: 50%; height: 72px;\">\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u6771\u4eac\u90fd\u4e2d\u5c0f\u4f01\u696d\u632f\u8208\u516c\u793e\u306b\u304a\u3044\u3066\u3001\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u306e\u7b56\u5b9a\u652f\u63f4\u3092\u884c\u3044\u3001\u516c\u793e\u304c\u4f5c\u6210\u3057\u305f\u300c\u63d0\u6848\u66f8\u300d\u304a\u3088\u3073\u300c\u5916\u90e8\u5c02\u9580\u5bb6\u306b\u3088\u308b\u610f\u898b\u66f8\u300d\u3092\u5f53\u884c\u306b\u958b\u793a\u3057\u3066\u3044\u305f\u3060\u3051\u308b\u6cd5\u4eba\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u304a\u5ba2\u3055\u307e<\/td>\n<\/tr>\n<tr style=\"height: 176px;\">\n<td style=\"width: 50%; height: 176px;\">\u8cc7\u91d1\u4f7f\u9014<\/td>\n<td style=\"width: 50%; height: 176px;\">\n<p>\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u6771\u4eac\u90fd\u4e2d\u5c0f\u4f01\u696d\u632f\u8208\u516c\u793e\u304c\u3092\u7b56\u5b9a\u3057\u305f\u300c\u63d0\u6848\u66f8\u300d\u306b\u793a\u3055\u308c\u305f\u627f\u7d99\u8a08\u753b\u306e\u5b9f\u884c\u306b\u3042\u305f\u308a\u5fc5\u8981\u306a\u4ee5\u4e0b\u306e\u8cc7\u91d1<\/p>\n<p>\u30fb\u4e8b\u696d\u627f\u7d99\u306b\u5fc5\u8981\u306a\u682a\u5f0f\u53d6\u5f97\u8cc7\u91d1\u30fb\u7d0d\u7a0e\u8cc7\u91d1<\/p>\n<p>\u30fb\u305d\u306e\u4ed6\u4e8b\u696d\u627f\u7d99\u306b\u5fc5\u8981\u306a\u8cc7\u91d1<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u878d\u8cc7\u91d1\u984d<\/td>\n<td style=\"width: 50%; height: 24px;\">1,000\u4e07\u5186\u4ee5\u4e0a5\u5104\u5186\u4ee5\u5185<\/td>\n<\/tr>\n<tr style=\"height: 96px;\">\n<td style=\"width: 50%; height: 96px;\">\u878d\u8cc7\u671f\u9593<\/td>\n<td style=\"width: 50%; height: 96px;\">\n<p>15\u5e74\u4ee5\u5185<\/p>\n<p>\u203b\u627f\u7d99\u8a08\u753b\u306b\u57fa\u3065\u304f\u5834\u5408\u3001\u6700\u95775\u5e74\u9593\u306e\u636e\u7f6e\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u878d\u8cc7\u5229\u7387<\/td>\n<td style=\"width: 50%; height: 24px;\">\u5f53\u884c\u6240\u5b9a\u5229\u7387<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u878d\u8cc7\u5f62\u5f0f<\/td>\n<td style=\"width: 50%; height: 24px;\">\u8a3c\u66f8\u8cb8\u4ed8<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">\u91d1\u5229\u7a2e\u985e<\/td>\n<td style=\"width: 50%;\">\n<p>\u5909\u52d5\u91d1\u5229<\/p>\n<p>\u203b\u878d\u8cc7\u671f\u9593\u304c5\u5e74\u4ee5\u5185\u306e\u5834\u5408\u3001\u56fa\u5b9a\u91d1\u5229\u3067\u306e\u304a\u53d6\u6271\u3044\u3082\u53ef\u80fd\u3067\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">\u8fd4\u6e08\u65b9\u6cd5<\/td>\n<td style=\"width: 50%;\">\u6bce\u6708\u5143\u91d1\u5747\u7b49\u8fd4\u6e08<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u62c5\u4fdd\u30fb\u4fdd\u8a3c\u4eba<\/td>\n<td style=\"width: 50%; height: 24px;\">\u878d\u8cc7\u7a93\u53e3\u307e\u305f\u306f\u62c5\u5f53\u8005\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3055\u3089\u306b\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.kiraboshibank.co.jp\/hojin\/choutatsu\/syoukei.html\">\u304d\u3089\u307c\u3057\u9280\u884c\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u76f8\u7d9a\u5bfe\u7b56\u30b5\u30dd\u30fc\u30c8\u30ed\u30fc\u30f3\u300d\u306e\u30da\u30fc\u30b8<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>4-2. \u6c11\u9593\u306e\u4e8b\u696d\u627f\u7d99\u30ed\u30fc\u30f3\u4f8b2\uff08\u6c96\u7e04\u9280\u884c\uff09<\/h3>\n<p>\u6c96\u7e04\u306b\u3042\u308b\u300c\u6c96\u7e04\u9280\u884c\u300d\u306f\u3001\u6c96\u7e04\u770c\u5185\u306b\u4e8b\u696d\u6240\u304c\u3042\u308b\u4e8b\u696d\u8005\u3092\u5bfe\u8c61\u306b\u3001\u4e8b\u696d\u627f\u7d99\u30ed\u30fc\u30f3\u306e\u878d\u8cc7\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u6c96\u7e04\u9280\u884c\u300c\u4e8b\u696d\u627f\u7d99\u30ed\u30fc\u30f3\u300d\u306e\u6982\u8981\u3011<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 264px;\">\n<tbody>\n<tr style=\"height: 96px;\">\n<td style=\"width: 50%; height: 96px;\">\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u308b\u65b9<\/td>\n<td style=\"width: 50%; height: 96px;\">\n<p>\u30fb\u6c96\u7e04\u770c\u5185\u306b\u4e8b\u696d\u6240\u304c\u3042\u308b\u6cd5\u4eba\u307e\u305f\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u5f8c\u7d99\u8005\u500b\u4eba<\/p>\n<p>\u30fb\u5f8c\u7d99\u8005\u500b\u4eba\u306e\u5834\u5408\uff1a\u6700\u7d42\u5b8c\u6e08\u6642\u306f\u6e8080\u6b73\u307e\u3067\u3068\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u304a\u4f7f\u3044\u307f\u3061<\/td>\n<td style=\"width: 50%; height: 24px;\">\n<ol>\n<li>\u81ea\u793e\u306e\u682a\u5f0f\u3084\u4e8b\u696d\u7528\u8cc7\u7523\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u8cc7\u91d1<\/li>\n<li>\u4ee3\u8868\u8005\u5909\u66f4\u306e\u969b\u306b\u767a\u751f\u3059\u308b\u81e8\u6642\u7684\u306a\u904b\u8ee2\u8cc7\u91d1<\/li>\n<\/ol>\n<p>\u30fb\u4ee3\u8868\u8005\u306b\u5bfe\u3059\u308b\u9000\u8077\u91d1\u652f\u6255<\/p>\n<p>\u30fb\u4ee3\u8868\u8005\u306b\u5bfe\u3059\u308b\u9000\u8077\u91d1\u6e96\u5099\uff08\u4fdd\u967a\u6599\u7b49\uff09<\/p>\n<ol start=\"3\">\n<li>\u4e8b\u696d\u7528\u8cc7\u7523\u3084\u682a\u5f0f\u7b49\u306b\u95a2\u308f\u308b\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u306b\u5bfe\u3059\u308b\u7d0d\u7a0e\u8cc7\u91d1<\/li>\n<li>\u4e8b\u696d\u627f\u7d99\u306b\u95a2\u9023\u3059\u308b\u65e7\u50b5\u52d9\u501f\u63db\u8cc7\u91d1<\/li>\n<\/ol>\n<p>\u30fb\u65e7\u4ee3\u8868\u8005\u7b49\u304c\u4fdd\u8a3c\u4eba\u3068\u306a\u3063\u305f\u501f\u5165\u91d1\u306e\u501f\u63db<\/p>\n<p>\u30fb\u65e7\u4ee3\u8868\u8005\u7b49\u304b\u3089\u306e\u501f\u5165\u91d1\u306e\u501f\u63db<\/p>\n<ol start=\"5\">\n<li>\u305d\u306e\u4ed6\u4e8b\u696d\u627f\u7d99\u306b\u5fc5\u8981\u306a\u8cc7\u91d1<\/li>\n<\/ol>\n<p>6. \u5ec3\u696d\u8cc7\u91d1\uff08\u5ec3\u696d\u306b\u4f34\u3046\u8cc7\u7523\u58f2\u5374\u307e\u3067\u306e\u3064\u306a\u304e\u8cc7\u91d1\uff09<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u3054\u878d\u8cc7\u91d1\u984d<\/td>\n<td style=\"width: 50%; height: 24px;\">100\u4e07\u5186\u4ee5\u4e0a3\u5104\u5186\u4ee5\u5185<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u3054\u878d\u8cc7\u671f\u9593<\/td>\n<td style=\"width: 50%; height: 24px;\">\n<ol>\n<li>\u904b\u8ee2\u8cc7\u91d1\uff1a1\u30f6\u6708\u4ee5\u4e0a5\u5e74\u4ee5\u5185<\/li>\n<\/ol>\n<p>\u203b\u5ec3\u696d\u8cc7\u91d1\u306b\u4f34\u3046\u8cc7\u91d1\u7b49\u306e\u58f2\u5374\u8cc7\u91d1\u306e\u5834\u5408\u306f1\u5e74\u4ee5\u5185<\/p>\n<ol start=\"2\">\n<li>\u8a2d\u5099\u8cc7\u91d1\uff1a1\u5e74\u4ee5\u4e0a10\u5e74\u4ee5\u5185<\/li>\n<li>\u4e0d\u52d5\u7523\u8cfc\u5165\u8cc7\u91d1\uff1a\u6700\u957730\u5e74<\/li>\n<\/ol>\n<p>4. \u682a\u5f0f\u8cfc\u5165\u8cc7\u91d1\u53ca\u3073\u7d0d\u7a0e\u8cc7\u91d1\uff1a\u539f\u524710\u5e74\u4ee5\u5185<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u3054\u878d\u8cc7\u5229\u7387<\/td>\n<td style=\"width: 50%; height: 24px;\">\u5f0a\u884c\u6240\u5b9a\u306e\u5909\u52d5\u91d1\u5229<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u3054\u8fd4\u6e08\u65b9\u6cd5<\/td>\n<td style=\"width: 50%; height: 24px;\">\n<ol>\n<li>\u5143\u91d1\u5747\u7b49\u5272\u8ce6\u8fd4\u6e08<\/li>\n<li>\u00a0\u5143\u5229\u5747\u7b49\u5272\u8ce6\u8fd4\u6e08<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u62c5\u4fdd<\/td>\n<td style=\"width: 50%; height: 24px;\">\n<p>\u539f\u5247\u4e0d\u8981\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f46\u3057\u3001\u4e0b\u8a18\u306e\u5834\u5408\u306f\u4e0d\u52d5\u7523\u3092\u62c5\u4fdd\u306b\u5dee\u3057\u5165\u308c\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p>\u203b\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u969b\u306f\u3001\u5f53\u8a72\u6240\u5f97\u7269\u4ef6\u3092\u62c5\u4fdd\u3068\u81f4\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b\u878d\u8cc7\u91d1\u984d\u304c5\u5343\u4e07\u5186\u4ee5\u4e0a\u306b\u306a\u308b\u5834\u5408\u306f\u4e0d\u52d5\u7523\u3092\u62c5\u4fdd\u3068\u81f4\u3057\u307e\u3059<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\">\u9023\u5e2f\u4fdd\u8a3c\u4eba<\/td>\n<td style=\"width: 50%; height: 24px;\">\n<ol>\n<li>\u6cd5\u4eba<\/li>\n<\/ol>\n<p>\u30fb\u6cd5\u4eba\u306e\u5834\u5408 \uff1a \u539f\u5247\u3001\u4ee3\u8868\u8005\u307e\u305f\u306f\u4ee3\u8868\u6a29\u3092\u6709\u3059\u308b\u5f79\u54e1\u3092\u9023\u5e2f\u4fdd\u8a3c\u4eba\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u5f8c\u7d99\u8005\u306e\u5834\u5408 \uff1a \u6cd5\u4eba\u3092\u9023\u5e2f\u4fdd\u8a3c\u4eba\u3068\u3057\u307e\u3059\u3002<\/p>\n<ol start=\"2\">\n<li>\u500b\u4eba\u4e8b\u696d\u4e3b<\/li>\n<\/ol>\n<p>\u539f\u5247\u4e0d\u8981\u3068\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3055\u3089\u306b\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.kiraboshibank.co.jp\/hojin\/choutatsu\/syoukei.html\">\u304d\u3089\u307c\u3057\u9280\u884c\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u76f8\u7d9a\u5bfe\u7b56\u30b5\u30dd\u30fc\u30c8\u30ed\u30fc\u30f3\u300d\u306e\u30da\u30fc\u30b8<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>5. \u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u3092\u53d7\u3051\u308b\u4e0a\u3067\u306f\u300c\u4e8b\u696d\u627f\u7d99\u306b\u4f7f\u3048\u308b\u4fdd\u8a3c\u5236\u5ea6\u00a0\u300d\u3082\u3046\u307e\u304f\u6d3b\u7528\u3057\u3088\u3046<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_11-min-1024x681.png\" alt=\"\" width=\"868\" height=\"577\" class=\"alignnone wp-image-1239 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_11-min-1024x681.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_11-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_11-min-768x511.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_11-min-1536x1022.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_11-min-2048x1362.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001<strong>\u300c\u4e8b\u696d\u627f\u7d99\u306b\u4f7f\u3048\u308b\u4fdd\u8a3c\u5236\u5ea6\u300d\u3082\u4e0a\u624b\u304f\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4fdd\u8a3c\u5236\u5ea6\u3068\u306f\u3001\u878d\u8cc7\u3092\u53d7\u3051\u308b\u969b\u306e\u300c\u4fe1\u7528\u4fdd\u8a3c\u300d\u3092\u88dc\u5b8c\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u4fe1\u7528\u4fdd\u8a3c\u5354\u4f1a\u304c\u62c5\u4fdd\u3057\u3066\u304f\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u4fe1\u7528\u30ea\u30b9\u30af\u304c\u8efd\u6e1b\u3055\u308c\u308b\u305f\u3081\u3001<span style=\"color: #ff0000;\"><strong>\u91d1\u878d\u6a5f\u95a2\u304c\u878d\u8cc7\u3092\u5b9f\u884c\u3057\u3084\u3059\u304f\u306a\u308a\u3001\u91d1\u5229\u304c\u4f4e\u304f\u306a\u3063\u305f\u308a\u7121\u62c5\u4fdd\u3067\u306e\u878d\u8cc7\u304c\u8a8d\u3081\u3089\u308c\u305f\u308a\u3068\u3001\u6761\u4ef6\u304c\u7de9\u548c\u3055\u308c\u308b<\/strong><\/span>\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4e00\u822c\u793e\u56e3\u6cd5\u4eba \u5168\u56fd\u4fe1\u7528\u4fdd\u8a3c\u5354\u4f1a\u9023\u5408\u4f1a\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u4e8b\u696d\u627f\u7d99\u306b\u5bfe\u5fdc\u3057\u305f\u3055\u307e\u3056\u307e\u306a\u4fdd\u8a3c\u5236\u5ea6\u3092\u53d6\u308a\u6271\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u4e8b\u696d\u627f\u7d99\u306b\u5bfe\u5fdc\u3057\u305f\u4fdd\u8a3c\u5236\u5ea6\u306e\u4f8b\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_12-min-1024x662.png\" alt=\"\" width=\"868\" height=\"561\" class=\"alignnone wp-image-1240 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_12-min-1024x662.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_12-min-300x194.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_12-min-768x497.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_12-min-1536x993.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_12-min-2048x1325.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u4fdd\u8a3c\u5236\u5ea6\u3054\u3068\u306b\u3001\u5bfe\u8c61\u8005\u3084\u4f7f\u7528\u4f7f\u9014\u3001\u9650\u5ea6\u984d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u81ea\u8eab\u306e\u30b1\u30fc\u30b9\u3067\u5f53\u3066\u306f\u307e\u308b\u4fdd\u8a3c\u5236\u5ea6\u304c\u3069\u308c\u304b\u691c\u8a0e\u3057\u3066\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3055\u3089\u306b\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/www.zenshinhoren.or.jp\/model-case\/shokei\/\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba \u5168\u56fd\u4fe1\u7528\u4fdd\u8a3c\u5354\u4f1a\u9023\u5408\u4f1a\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u300c\u4e8b\u696d\u627f\u7d99\u3092\u304a\u8003\u3048\u306e\u65b9\u300d\u306e\u30da\u30fc\u30b8<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u91d1\u878d\u6a5f\u95a2\u306b\u878d\u8cc7\u76f8\u8ac7\u306b\u884c\u3063\u305f\u969b\u306b\u3082\u3053\u306e\u3088\u3046\u306a\u4fdd\u8a3c\u5236\u5ea6\u306e\u6848\u5185\u304c\u3042\u308b\u306f\u305a\u3067\u3059\u304c\u3001<strong>\u300c\u81ea\u5206\u304c\u4f7f\u3048\u305d\u3046\u306a\u4fdd\u8a3c\u5236\u5ea6\u304c\u3042\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u3092\u7406\u89e3\u3057\u305f\u4e0a\u3067\u878d\u8cc7\u76f8\u8ac7\u306b\u671b\u3080<\/strong>\u3068\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3080\u305f\u3081\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h2>6. \u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u3092\u5229\u7528\u3059\u308b\u6d41\u308c\u30fb5\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_13-min-1024x681.png\" alt=\"\" width=\"868\" height=\"577\" class=\"alignnone wp-image-1242 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_13-min-1024x681.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_13-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_13-min-768x511.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_13-min-1536x1022.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_13-min-2048x1362.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u3053\u307e\u3067\u5177\u4f53\u7684\u306b\u4e8b\u696d\u627f\u7d99\u306b\u6d3b\u7528\u3067\u304d\u308b\u878d\u8cc7\u5236\u5ea6\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u3053\u3053\u304b\u3089\u306f\u3001<strong>\u300c\u3069\u306e\u878d\u8cc7\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u304b\u300d\u3092\u542b\u3081\u3066\u3001\u3069\u306e\u3088\u3046\u306b\u9032\u3081\u3066\u3044\u3051\u3070\u826f\u3044\u304b\u3092\u5177\u4f53\u7684\u306b\u8aac\u660e<\/strong>\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306b\u95a2\u9023\u3057\u3066\u878d\u8cc7\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6d41\u308c\u3067\u9032\u3081\u3066\u3044\u304f\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_14-min-1024x557.png\" alt=\"\" width=\"868\" height=\"472\" class=\"alignnone wp-image-1241 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_14-min-1024x557.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_14-min-300x163.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_14-min-768x418.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_14-min-1536x835.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_14-min-2048x1114.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4ee5\u4e0b\u304b\u3089\u3001\u305d\u308c\u305e\u308c\u306e\u30b9\u30c6\u30c3\u30d7\u3054\u3068\u306b\u5185\u5bb9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>6-1. 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\u30b9\u30c6\u30c3\u30d75\uff1a\u5be9\u67fb\u306b\u901a\u904e\u3057\u305f\u5834\u5408\u306f\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u304c\u5b9f\u884c\u3055\u308c\u308b<\/h3>\n<p>\u91d1\u878d\u6a5f\u95a2\u306e\u5be9\u67fb\u306b\u6674\u308c\u3066\u901a\u904e\u3067\u304d\u308c\u3070\u3001\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u304c\u5b9f\u884c\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u306e\u5be9\u67fb\u901a\u904e\u7387\u306f\u4e00\u822c\u306b\u306f\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u300c\u5275\u696d\u878d\u8cc7\u300d\u306b\u3064\u3044\u3066\u306f\u5be9\u67fb\u901a\u904e\u7387\u306f\u7d0450%\u301c60%\u3068\u3044\u308f\u308c\u3066\u304a\u308a\u3001\u5be9\u67fb\u306b\u901a\u904e\u3059\u308b\u306b\u306f\u4e8b\u524d\u306e\u6e96\u5099\u304c\u91cd\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5be9\u67fb\u901a\u904e\u7387\u3092\u30a2\u30c3\u30d7\u3055\u305b\u305f\u3044\u306a\u3089\u3070\u3001\u4e8b\u696d\u627f\u7d99\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3084\u4e8b\u696d\u627f\u7d99\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306b\u65e9\u3044\u6bb5\u968e\u304b\u3089\u76f8\u8ac7\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u809d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>7. \u7121\u7406\u306e\u306a\u3044\u878d\u8cc7\u3092\u53d7\u3051\u3066\u4e8b\u696d\u627f\u7d99\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_15-min-1024x576.png\" alt=\"\" width=\"868\" height=\"488\" class=\"alignnone wp-image-1243 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_15-min-1024x576.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_15-min-300x169.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_15-min-768x432.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_15-min-1536x864.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-financing_15-min-2048x1152.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u6700\u5f8c\u306b\u3001\u7121\u7406\u306e\u306a\u3044\u878d\u8cc7\u3092\u53d7\u3051\u3066\u4e8b\u696d\u627f\u7d99\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u3066\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306b\u9650\u3063\u305f\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001<span style=\"color: #ff0000;\"><strong>\u4e8b\u696d\u8cc7\u91d1\u306e\u878d\u8cc7\u3092\u6210\u529f\u3055\u305b\u308b\u306b\u306f\u4e8b\u524d\u306e\u6e96\u5099\u304c\u975e\u5e38\u306b\u91cd\u8981<\/strong><\/span>\u3068\u306a\u308a\u307e\u3059\u3002\u3069\u306e\u3088\u3046\u306a\u6e96\u5099\u3092\u3059\u308b\u304b\u3092\u542b\u3081\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304f\u306e\u3067\u305c\u3072\u53c2\u8003\u306b\u306a\u3055\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u7121\u7406\u306e\u306a\u3044\u878d\u8cc7\u3092\u53d7\u3051\u3066\u4e8b\u696d\u627f\u7d99\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/p>\n<p>\uff08\uff11\uff09\u8907\u6570\u306e\u878d\u8cc7\u5236\u5ea6\u306e\u60c5\u5831\u3092\u53ce\u96c6\u3057\u3066\u6bd4\u8f03\u30fb\u691c\u8a0e\u3059\u308b<\/p>\n<p>\uff08\uff12\uff09\u5be9\u67fb\u306b\u901a\u904e\u3059\u308b\u305f\u3081\u306b\u4e8b\u524d\u306e\u6e96\u5099\u3092\u3057\u3063\u304b\u308a\u884c\u3046<\/p>\n<p>\uff08\uff13\uff09\u501f\u5165\u91d1\u306e\u5229\u606f\u304c\u7d4c\u55b6\u3092\u5727\u8feb\u3057\u306a\u3044\u3088\u3046\u8fd4\u6e08\u8a08\u753b\u3092\u3057\u3063\u304b\u308a\u3068\u7acb\u3066\u3066\u304a\u304f<\/p>\n<p>\uff08\uff14\uff09\u7d4c\u55b6\u8005\u306e\u500b\u4eba\u4fdd\u8a3c\uff08\u9023\u5e2f\u4fdd\u8a3c\uff09\u3092\u4ed8\u3051\u306a\u3044\u9078\u629e\u80a2\u3092\u691c\u8a0e\u3059\u308b<\/p>\n<p>\uff08\uff15\uff09\u878d\u8cc7\u3060\u3051\u3067\u306a\u304f\u5168\u4f53\u3092\u76f8\u8ac7\u3067\u304d\u308b\u76f8\u624b\u3092\u78ba\u4fdd\u3057\u3066\u304a\u304f<\/p>\n<\/div>\n<h3>7-1. 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\u6210\u529f\u306e\u30dd\u30a4\u30f3\u30c82\uff1a\u5be9\u67fb\u306b\u901a\u904e\u3059\u308b\u305f\u3081\u306b\u4e8b\u524d\u306e\u6e96\u5099\u3092\u3057\u3063\u304b\u308a\u884c\u3046<\/h3>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u3092\u5229\u7528\u3059\u308b\u6d41\u308c\u306e\u3068\u3053\u308d\u3067\u3082\u89e6\u308c\u307e\u3057\u305f\u304c\u3001\u5be9\u67fb\u306b\u901a\u904e\u3059\u308b\u305f\u3081\u306b\u306f\u4e8b\u524d\u306e\u6e96\u5099\u304c\u975e\u5e38\u306b\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6e96\u5099\u3092\u9032\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u5be9\u67fb\u524d\u306b\u3057\u3066\u304a\u304f\u3079\u304d\u4e8b\u524d\u6e96\u5099\u306e\u4f8b<\/strong><\/p>\n<p>\u30fb\u5177\u4f53\u6027\u306e\u3042\u308b\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u3092\u7b56\u5b9a\u3059\u308b\uff08\u627f\u7d99\u306e\u76ee\u7684\u3084\u5f8c\u7d99\u8005\u306e\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3001\u5c06\u6765\u8a08\u753b\u306a\u3069\uff09<\/p>\n<p>\u30fb\u73fe\u72b6\u306e\u8ca1\u52d9\u72b6\u6cc1\u3068\u5c06\u6765\u306e\u53ce\u76ca\u8a08\u753b\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f<\/p>\n<p>\u30fb\u5fc5\u8981\u8cc7\u91d1\u306e\u8a73\u7d30\u306a\u7b97\u51fa\u3084\u5185\u8a33\u3001\u305d\u306e\u6839\u62e0\u3092\u7528\u610f\u3059\u308b<\/p>\n<p>\u30fb\u4e8b\u696d\u627f\u7d99\u5f8c\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3084\u53ce\u76ca\u6027\u3092\u8003\u616e\u3057\u3066\u3001\u7121\u7406\u306e\u306a\u3044\u8fd4\u6e08\u8a08\u753b\u3092\u4f5c\u6210\u3059\u308b<\/p>\n<p>\u30fb\u91d1\u878d\u6a5f\u95a2\u306e\u878d\u8cc7\u5236\u5ea6\u306e\u5185\u5bb9\u3092\u7406\u89e3\u3057\u3066\u304a\u304f<\/p>\n<p>\u30fb\u4fe1\u7528\u4fdd\u8a3c\u5354\u4f1a\u306e\u4fdd\u8a3c\u5236\u5ea6\u306b\u3064\u3044\u3066\u3082\u8abf\u3079\u3066\u304a\u304d\u3001\u4fdd\u8a3c\u5236\u5ea6\u306e\u5185\u5bb9\u3084\u4fdd\u8a3c\u6599\u306b\u3064\u3044\u3066\u3082\u78ba\u8a8d\u3057\u3066\u304a\u304f<\/p>\n<p>\u30fb\u4e0a\u8a18\u306e\u5185\u5bb9\u3092\u3057\u3063\u304b\u308a\u3068\u982d\u306b\u5165\u308c\u3066\u304a\u304d\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u62c5\u5f53\u8005\u306e\u8cea\u554f\u306b\u660e\u78ba\u306b\u7b54\u3048\u3089\u308c\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f<\/p>\n<\/div>\n<p>\u3044\u304f\u3089\u4e8b\u696d\u6027\u304c\u9ad8\u304f\u3066\u3082\u3001\u3044\u304f\u3089\u5f8c\u7d99\u8005\u306e\u7d4c\u6b74\u304c\u7d20\u6674\u3089\u3057\u304f\u3066\u3082\u3001\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u304c\u7518\u3044\u3068\u5be9\u67fb\u304c\u901a\u3089\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u53cd\u5bfe\u306b\u3001\u8a08\u753b\u304c\u3044\u304f\u3089\u5177\u4f53\u7684\u304b\u3064\u6839\u62e0\u306e\u3042\u308b\u3082\u306e\u3067\u3082\u3001\u5f8c\u7d99\u8005\u306e\u5b9f\u7e3e\u3084\u4fe1\u983c\u6027\u304c\u3046\u307e\u304f\u4f1d\u308f\u3089\u306a\u3051\u308c\u3070\u5be9\u67fb\u304c\u901a\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u3084\u6c11\u9593\u91d1\u878d\u6a5f\u95a2\u306e\u76f8\u8ac7\u306b\u884c\u304f\u6642\u70b9\u304b\u3089\u3057\u3063\u304b\u308a\u3068\u4e8b\u524d\u306b\u7528\u610f\u3067\u304d\u308b\u3082\u306e\u306f\u6e96\u5099\u3057\u3066\u3001\u62c5\u5f53\u8005\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u306b\u771f\u646f\u306b\u8033\u3092\u50be\u3051\u3066\u3001\u3082\u3089\u3063\u305f\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u8a08\u753b\u306b\u53cd\u6620\u3055\u305b\u308b\u306a\u3069\u306e\u59ff\u52e2\u3092\u898b\u305b\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>7-3. 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style=\"color: #ff0000;\"><strong>\u878d\u8cc7\u306e\u91d1\u984d\u3092\u6e1b\u3089\u3059\u3001\u3042\u308b\u3044\u306f\u878d\u8cc7\u3092\u53d7\u3051\u306a\u3044\u3068\u3044\u3063\u305f\u5224\u65ad<\/strong><\/span>\u3082\u5fc5\u8981\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3067\u304d\u308c\u3070\u7a0e\u7406\u58eb\u3084\u516c\u8a8d\u4f1a\u8a08\u58eb\u306a\u3069\u306e\u8cc7\u91d1\u7ba1\u7406\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3001\u878d\u8cc7\u5185\u5bb9\u3084\u8fd4\u6e08\u8a08\u753b\u306b\u554f\u984c\u304c\u306a\u3044\u304b\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3>7-4. 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href=\"https:\/\/www.gov-online.go.jp\/useful\/article\/201503\/4.html\">\u653f\u5e9c\u5e83\u5831\u30aa\u30f3\u30e9\u30a4\u30f3\u300c\u4e2d\u5c0f\u4f01\u696d\u3084\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306e\u65b9\u3078\u3000\u3054\u5b58\u3058\u3067\u3059\u304b\uff1f\u300c\u7d4c\u55b6\u8005\u4fdd\u8a3c\u300d\u306a\u3057\u3067\u878d\u8cc7\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u300d<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u4fdd\u8a3c\u6599\u306e\u4e0a\u4e57\u305b\u306f\u3042\u308a\u307e\u3059\u304c\u3001<a 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a-1\">\n<p>\uff08\uff11\uff09\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab<\/p>\n<p>\uff08\uff12\uff09\u81ea\u6cbb\u4f53\u306e\u4e8b\u696d\u627f\u7d99\u306e\u5236\u5ea6<\/p>\n<p>\uff08\uff13\uff09\u6c11\u9593\u306e\u4e8b\u696d\u627f\u7d99\u30ed\u30fc\u30f3<\/p>\n<\/div>\n<p>\uff08\uff11\uff09\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab<\/p>\n<div class=\"attention 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a-1\">\n<p>\u30fb\u5168\u3066\u306e\u81ea\u6cbb\u4f53\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e8b\u696d\u627f\u7d99\u306b\u6d3b\u7528\u3067\u304d\u308b\u878d\u8cc7\u5236\u5ea6\u3092\u8a2d\u3051\u3066\u3044\u308b\u81ea\u6cbb\u4f53\u304c\u3042\u308b<\/p>\n<p>\u30fb\u91d1\u5229\u3084\u8cb8\u4ed8\u91d1\u984d\u306a\u3069\u5185\u5bb9\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u69d8\u3005\u306a\u306e\u3067\u307e\u305a\u306f\u8abf\u3079\u3066\u307f\u308b\u306e\u304c\u304a\u3059\u3059\u3081<\/p>\n<\/div>\n<p>\uff08\uff13\uff09\u6c11\u9593\u306e\u4e8b\u696d\u627f\u7d99\u30ed\u30fc\u30f3<\/p>\n<div class=\"attention a-1\">\n<p>\u30fb\u4e8b\u696d\u627f\u7d99\u3092\u76ee\u7684\u3068\u3057\u305f\u30ed\u30fc\u30f3\u306f\u3001\u540c\u3058\u6c11\u9593\u306e\u4ed6\u306e\u878d\u8cc7\u3068\u6bd4\u3079\u308b\u3068\u6bd4\u8f03\u7684\u5be9\u67fb\u304c\u901a\u308a\u3084\u3059\u3044<\/p>\n<p>\u30fb\u3044\u3064\u3082\u53d6\u5f15\u3057\u3066\u3044\u308b\u91d1\u878d\u6a5f\u95a2\u306e\u62c5\u5f53\u8005\u306b\u78ba\u8a8d\u3057\u3066\u307f\u308b\u306e\u304c\u304a\u3059\u3059\u3081<\/p>\n<\/div>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u3092\u5229\u7528\u3059\u308b\u6d41\u308c<\/p>\n<div class=\"attention a-1\">\n<p>STEP1\uff1a\u4e8b\u696d\u627f\u7d99\u306e\u5168\u4f53\u306b\u3064\u3044\u3066\u306e\u76f8\u8ac7\u5148\u3092\u898b\u3064\u3051\u308b<\/p>\n<p>STEP2\uff1a\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u3092\u7b56\u5b9a\u3059\u308b<\/p>\n<p>STEP3\uff1a\u4e8b\u696d\u627f\u7d99\u3067\u5fc5\u8981\u3068\u306a\u308b\u8cc7\u91d1\u3068\u76ee\u7684\u3092\u6574\u7406\u3059\u308b<\/p>\n<p>STEP4\uff1a\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u3092\u884c\u3063\u3066\u3044\u308b\u91d1\u878d\u6a5f\u95a2\u306b\u76f8\u8ac7\u3059\u308b<\/p>\n<p>STEP5\uff1a\u5be9\u67fb\u306b\u901a\u904e\u3057\u305f\u5834\u5408\u306f\u4e8b\u696d\u627f\u7d99\u306e\u878d\u8cc7\u304c\u5b9f\u884c\u3055\u308c\u308b<\/p>\n<\/div>\n<p>\u4e8b\u696d\u627f\u7d99\u3067\u878d\u8cc7\u3092\u6d3b\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4e8b\u696d\u627f\u7d99\u3067\u5fc5\u8981\u3068\u306a\u308b\u8cc7\u91d1\u3068\u76ee\u7684\u3092\u6574\u7406\u3057\u3001\u4e8b\u696d\u627f\u7d99\u5168\u4f53\u306e\u8a08\u753b\u3092\u7b56\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3067\u304d\u308c\u3070\u5168\u4f53\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3067\u304d\u308b\u5c02\u9580\u5bb6\u3068\u8a71\u3057\u5408\u3044\u306a\u304c\u3089\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; 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