{"id":2385,"date":"2026-02-16T14:00:26","date_gmt":"2026-02-16T05:00:26","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2385"},"modified":"2026-03-26T13:31:38","modified_gmt":"2026-03-26T04:31:38","slug":"family-company-determination-flow-chart","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/family-company-determination-flow-chart","title":{"rendered":"\u540c\u65cf\u4f1a\u793e\u5224\u5b9a\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\uff5c\u682a\u4e3b\u306b\u5fc5\u8981\u306a\u57fa\u790e\u77e5\u8b58\u3068\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u5f0f"},"content":{"rendered":"<p>\u30d5\u30a1\u30df\u30ea\u30fc\u30d3\u30b8\u30cd\u30b9\u3092\u55b6\u3093\u3067\u3044\u308b\u65b9\u306e\u306a\u304b\u306b\u306f\u300c\u5bb6\u65cf\u7d4c\u55b6\u306e\u4f1a\u793e\u3060\u304b\u3089\u3001\u540c\u65cf\u4f1a\u793e\u3060\u3088\u306d\uff1f\u300d\u3068\u5358\u7d14\u306b\u8003\u3048\u3066\u3044\u308b\u65b9\u3082\u3044\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #ff0000\"><strong>\u540c\u65cf\u4f1a\u793e\u3068\u305d\u3046\u3067\u306f\u306a\u3044\u4f1a\u793e\uff08\u975e\u540c\u65cf\u4f1a\u793e\uff09\u3067\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u306a\u3069\u304c\u5909\u308f\u3063\u3066\u304f\u308b\u305f\u3081\u3001\u7a0e\u52d9\u7684\u306b\u540c\u65cf\u4f1a\u793e\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3079\u304d\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u5b9f\u969b\u306e\u3068\u3053\u308d\u306f\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u4f1a\u793e\u3092\u300c\u540c\u65cf\u4f1a\u793e\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/knwr1cqq7rf-b16a8656eaa7.png\" width=\"699\" height=\"338\" class=\"aligncenter\" \/><\/p>\n<p>\u3053\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u305f\u3068\u3048\u5275\u696d\u4e00\u65cf\u304c\u4f1a\u793e\u306e\u5f79\u54e1\u306b\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u6cd5\u7684\u306b\u306f\u540c\u65cf\u4f1a\u793e\u3068\u5b9a\u7fa9\u3055\u308c\u306a\u3044\u306e\u3067\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001<strong>\u540c\u65cf\u4f1a\u793e\u3068\u3057\u3066\u5224\u5b9a\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u682a\u4e3b\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u7b49\u306b\u3088\u3063\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u682a\u4e3b\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u682a\u5f0f\u306e\u8a55\u4fa1\u984d\u306e\u7b97\u51fa\u65b9\u6cd5\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u300c\u8a55\u4fa1\u984d\u304c\u5909\u308f\u308b\u3060\u3051\u300d\u3068\u8003\u3048\u308b\u65b9\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u6bce\u5e74\u306e\u7a0e\u91d1\u3084\u5c06\u6765\u306e\u76f8\u7d9a\u7a0e\u306a\u3069\u306b\u3082\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #ff0000\"><strong>\u4f59\u8a08\u306a\u30ea\u30b9\u30af\u3092\u62b1\u3048\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u4fdd\u6709\u3057\u3066\u3044\u308b\u682a\u5f0f\u304c\u540c\u65cf\u4f1a\u793e\u306e\u3082\u306e\u3067\u3042\u308b\u306e\u304b\u3001\u305d\u3057\u3066\u9069\u5207\u306a\u8a55\u4fa1\u65b9\u5f0f\u3082\u3042\u308f\u305b\u3066\u628a\u63e1\u3057\u3066\u304a\u304f\u3079\u304d\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u9806\u3092\u8ffd\u3063\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u30fb\u540c\u65cf\u4f1a\u793e\u306e\u5b9a\u7fa9<br \/>\n\u30fb\u540c\u65cf\u4f1a\u793e\u3067\u3042\u308b\u304b\u5426\u304b\u306e\u5224\u5b9a<br \/>\n\u30fb\u540c\u65cf\u4f1a\u793e\u306e\u540c\u65cf\u682a\u4e3b\u306e\u5b9a\u7fa9<br \/>\n\u30fb\u540c\u65cf\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u682a\u5f0f\u8a55\u4fa1\u65b9\u5f0f\u306e\u5224\u5b9a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u8aad\u3093\u3067\u3044\u308b\u65b9\u306e\u591a\u304f\u304c\u3001\u540c\u65cf\u4f1a\u793e\u306e\u5f79\u54e1\u3084\u682a\u4e3b\u3067\u3042\u308a\u3001\u300c\u5b9f\u969b\u306e\u3068\u3053\u308d\u306f\u3069\u3046\u306a\u306e\u3060\u308d\u3046\uff1f\u300d\u3068\u3044\u3046\u7591\u554f\u3092\u6301\u3063\u3066\u3044\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u306f\u3001\u3053\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3057\u3066\u3001\u4f1a\u793e\u81ea\u4f53\u304c\u7a0e\u52d9\u4e0a\u540c\u65cf\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u6bce\u5e74\u306e\u7a0e\u91d1\u3084\u5c06\u6765\u306e\u76f8\u7d9a\u7a0e\u3092\u5de6\u53f3\u3059\u308b\u3001\u540c\u65cf\u4f1a\u793e\u306e\u682a\u5f0f\u8a55\u4fa1\u65b9\u5f0f\u306b\u3064\u3044\u3066\u3082\u7406\u89e3\u3092\u6df1\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>[ccj id=&#8221;family&#8221;]<\/p>\n<h2>1.\u540c\u65cf\u4f1a\u793e\u304b\u3069\u3046\u304b\u5224\u5b9a\u3067\u304d\u308b\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/Uj7XwyaFdeOWcHvB9qk2msDGn-1770362344.png\" \/><\/p>\n<p>\u3054\u81ea\u8eab\u306e\u4f1a\u793e\u304c\u3001\u7a0e\u52d9\u7684\u306b\u540c\u65cf\u4f1a\u793e\u306b\u5f53\u3066\u306f\u307e\u308b\u306e\u304b\u3069\u3046\u304b\u3092\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u65b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7a0e\u52d9\u7684\u306a\u540c\u65cf\u4f1a\u793e\u3067\u3042\u308b\u304b\u5426\u304b\u3067\u3001\u4f1a\u793e\u7d4c\u55b6\u3084\u3054\u81ea\u8eab\u3067\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u9069\u5207\u306a\u7a0e\u52d9\u624b\u7d9a\u304d\u3084\u6ce8\u610f\u70b9\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u4e0b\u8a18\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u3054\u81ea\u8eab\u306e\u4f1a\u793e\u304c\u7a0e\u52d9\u7684\u306a\u540c\u65cf\u4f1a\u793e\u3068\u3057\u3066\u5224\u5b9a\u3055\u308c\u308b\u306e\u304b\u8abf\u3079\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/Ujxb2zFvWoPKCaRr0YfOsqNHy-1770362345.png\" \/><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<strong>\u540c\u65cf\u4f1a\u793e\u3067\u3042\u308b\u304b\u5426\u304b\u306f\u3001\u682a\u4e3b\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u3092\u8abf\u3079\u3066\u304a\u3051\u3070\u7c21\u5358\u306b\u5224\u5b9a\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u3001\u4e0a\u8a18\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3067\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u3092\u884c\u3046\u969b\u306e\u624b\u9806\u3092\u3001\u4e0b\u8a18\u306e\u30ea\u30f3\u30af\u3067\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td><a href=\"https:\/\/www.ht-tax.or.jp\/familyoffice-guide\/family-company-judgment-flowchart\/#shareholder-group\">2. \u624b\u98061\uff1a\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u7bc4\u56f2\u3092\u78ba\u8a8d\u3059\u308b<\/a><br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/familyoffice-guide\/family-company-judgment-flowchart\/#a1\">3. \u624b\u98062\uff1a\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u305d\u308c\u305e\u308c\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u3092\u8abf\u3079\u308b<\/a><br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/familyoffice-guide\/family-company-judgment-flowchart\/#a2\">4. \u624b\u98063\uff1a\u540c\u65cf\u4f1a\u793e\u3067\u3042\u308b\u304b\u5224\u5b9a\u3059\u308b<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3067\u306f\u3001\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/familyoffice-guide\/family-company-judgment-flowchart\/#shareholder-group\">2. \u624b\u98061\uff1a\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u7bc4\u56f2\u3092\u78ba\u8a8d\u3059\u308b<\/a> \u300d\u3088\u308a\u3001\u9806\u756a\u306b\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h2 id=\"shareholder-group\">2.\u624b\u9806\uff11\uff1a\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u7bc4\u56f2\u3092\u78ba\u8a8d\u3059\u308b<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/O67ZQkvniPjyMAu258dXhUIWH-1770362346.jpg\" \/><\/p>\n<p>\u307e\u305a\u306f\u3001\u3042\u306a\u305f\u81ea\u8eab\u304c<span style=\"color: #ff0000\"><strong>\u5c5e\u3057\u3066\u3044\u308b\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u304c\u3001\u3069\u308c\u307b\u3069\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u306e\u304b<\/strong><\/span>\u3092\u628a\u63e1\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3042\u306a\u305f\u306e\u5c5e\u3057\u3066\u3044\u308b\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u3092\u8abf\u3079\u308b\u306e\u3068\u540c\u6642\u306b\u3001\u7b46\u982d\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u3082\u8abf\u3079\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><strong>\u7b46\u982d\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u306b\u3088\u3063\u3066\u3001\u540c\u65cf\u4f1a\u793e\u3068\u5224\u5b9a\u3055\u308c\u308b\u304b\u5426\u304b\u304c\u5909\u308f\u3063\u3066\u304f\u308b<\/strong>\u306e\u3067\u3001\u304b\u306a\u3089\u305a\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/Family-company-judgment-flowchart-06-re-2a4cb6788611.png\" class=\"aligncenter\" \/><\/p>\n<p>\u5c0f\u898f\u6a21\u306a\u540c\u65cf\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u4eba\u6570\u3082\u5c11\u306a\u3044\u305f\u3081\u3001\u8907\u96d1\u306b\u8003\u3048\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u898f\u6a21\u304c\u5927\u304d\u3044\u540c\u65cf\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u682a\u5f0f\u4fdd\u6709\u4eba\u6570\u3082\u5897\u3048\u308b\u305f\u3081\u3001\u3069\u3053\u304b\u3089\u3069\u3053\u307e\u3067\u304c\u7b46\u982d\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u628a\u63e1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u7bc4\u56f2\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001\u500b\u4eba\u3068\u6cd5\u4eba\u306e\u5834\u5408\u3067\u306e\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><a><\/a>2-1.\u3010\u500b\u4eba\u306e\u5834\u5408\u3011\u540c\u65cf\u4f1a\u793e\u3067\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u306e\u7bc4\u56f2<\/h3>\n<p>\u500b\u4eba\u306e\u5834\u5408\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u3068\u306f\u3001\u682a\u4e3b\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u7bc4\u56f2\u306b\u8a72\u5f53\u3059\u308b\u8005\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u30fb\u914d\u5076\u8005<\/strong><br \/>\n<strong>\u30fb\u682a\u4e3b\u306e6\u89aa\u7b49\u5185\u306e\u8840\u65cf<\/strong><br \/>\n<strong>\u30fb\u682a\u4e3b\u306e3\u89aa\u7b49\u5185\u306e\u59fb\u65cf<\/strong><br \/>\n<strong>\u30fb\u682a\u4e3b\u3068\u7279\u6b8a\u306a\u95a2\u4fc2\u306b\u3042\u308b\u500b\u4eba<\/strong><\/p>\n<p>\u540c\u65cf\u95a2\u4fc2\u8005\u306e\u7bc4\u56f2\u3092\u78ba\u8a8d\u3059\u308b\u969b\u306b\u3001\u914d\u5076\u8005\u306f\u3059\u3050\u306b\u30a4\u30e1\u30fc\u30b8\u304c\u3067\u304d\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u305d\u308c\u4ee5\u5916\u306e\u8840\u65cf\u3084\u59fb\u65cf\u3068\u306a\u308b\u3068\u3001\u3069\u3053\u307e\u3067\u304c\u8a72\u5f53\u3059\u308b\u306e\u304b\u308f\u304b\u308a\u3065\u3089\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3088\u306d\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u30a4\u30e1\u30fc\u30b8\u3057\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u95a2\u4fc2\u6027\u3092\u5bb6\u7cfb\u56f3\u3067\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>2-1-1. 6\u89aa\u7b49\u5185\u306e\u8840\u65cf\u306e\u5834\u5408<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/9f3rwc6tfm-e826dfa7bf50.png\" class=\"fr-draggable\" width=\"977\" height=\"811\" \/><br \/>\n\u53c2\u8003\uff1a\u539a\u751f\u52b4\u50cd\u7701\uff5c<a href=\"https:\/\/www.mhlw.go.jp\/shingi\/2009\/10\/dl\/s1027-8b.pdf\">6\u89aa\u7b49\u5185\u306e\u8840\u65cf<\/a>\u3092\u53c2\u8003\u306b\u56f3\u3092\u4f5c\u6210<\/p>\n<p>\u5b9f\u969b\u306b\u89aa\u65cf\u95a2\u4fc2\u306b\u3042\u308b\u300c6\u89aa\u7b49\u4ee5\u5185\u306e\u8840\u65cf\u300d\u3068\u3044\u3046\u6761\u4ef6\u3067\u307f\u3066\u307f\u308b\u3068\u3001\u682a\u4e3b\u672c\u4eba\u306e\u5b50\u4f9b\u7b49\u3060\u3051\u3067\u306f\u306a\u304f\u30016\u4ee3\u524d\u306e\u89aa\u65cf\u304b\u3089\u30016\u4ee3\u5148\u306e\u5b50\u5b6b\u307e\u3067\u5e45\u5e83\u3044\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e6\u89aa\u7b49\u4ee5\u5185\u306e\u8840\u65cf\u306b\u306f\u3001\u76f4\u7cfb\u4ee5\u5916\u306e\u8840\u65cf\u3082\u542b\u307e\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u682a\u4e3b\u672c\u4eba\u306e\u5b50\u3069\u3082\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u5144\u5f1f\u3084\u3044\u3068\u3053\u3001\u53d4\u6bcd\u3084\u53d4\u7236\u306a\u3069\u3068\u3066\u3082\u5e83\u7bc4\u56f2\u306b\u308f\u305f\u308a\u307e\u3059\u3002<\/p>\n<h4>2-1-2. 3\u89aa\u7b49\u5185\u306e\u59fb\u65cf\u306e\u5834\u5408<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/9q5tuu249gn-b7692b133a1d.png\" class=\"fr-draggable\" width=\"988\" height=\"540\" \/>\u53c2\u8003\uff1a\u539a\u751f\u52b4\u50cd\u7701\uff5c<a href=\"https:\/\/www.mhlw.go.jp\/shingi\/2009\/10\/dl\/s1027-8b.pdf\">6\u89aa\u7b49\u5185\u306e\u8840\u65cf<\/a>\u3092\u53c2\u8003\u306b\u56f3\u3092\u4f5c\u6210<\/p>\n<p>3\u89aa\u7b49\u5185\u306e\u59fb\u65cf\u306b\u306f\u3001\u682a\u4e3b\u3068\u8840\u306f\u3064\u306a\u304c\u3063\u3066\u3044\u306a\u3044\u3051\u308c\u3069\u3082\u914d\u5076\u8005\u3084\u76f4\u7cfb\u306e\u8840\u65cf\u306e\u59fb\u65cf\u306e\u4e00\u90e8\u3082\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u4eba\u304c\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7b46\u982d\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u3068\u5224\u5b9a\u3055\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p><strong>\u30fb\u682a\u4e3b\u306e\u914d\u5076\u8005\u306e\u4e21\u89aa\u3084\u7956\u7236\u6bcd<\/strong><br \/>\n<strong>\u30fb\u682a\u4e3b\u306e\u914d\u5076\u8005\u306e\u5144\u5f1f\u3084\u53d4\u7236\u53d4\u6bcd\u3001\u305d\u306e\u5b50\u3069\u3082\uff08\u59ea\u3084\u7525\uff09<\/strong><br \/>\n<strong>\u30fb\u682a\u4e3b\u306e\u5144\u5f1f\u306e\u914d\u5076\u8005<\/strong><br \/>\n<strong>\u30fb\u682a\u4e3b\u306e\u53d4\u7236\u53d4\u6bcd\u306e\u914d\u5076\u8005\u3000\u306a\u3069<\/strong><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u8840\u65cf\u4ee5\u5916\u306b\u59fb\u65cf\u3082\u7bc4\u56f2\u306b\u5165\u3063\u3066\u304f\u308b\u305f\u3081\u3001\u7b46\u982d\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u4eba\u6570\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4><a><\/a>2-1-3.\u682a\u4e3b\u3068\u7279\u6b8a\u306a\u95a2\u4fc2\u306b\u3042\u308b\u500b\u4eba\u306e\u5834\u5408<\/h4>\n<p>\u682a\u4e3b\u3068\u8840\u65cf\u95a2\u4fc2\u3084\u59fb\u65cf\u95a2\u4fc2\u306b\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u540c\u65cf\u95a2\u4fc2\u8005\u3060\u3068\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u30fb\u682a\u4e3b\u3068\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u306b\u3042\u308b\u3082\u306e\uff08\u5185\u7e01\u95a2\u4fc2\u306a\u3069\uff09<br \/>\n\u30fb\u682a\u4e3b\u304b\u3089\u53d7\u3051\u53d6\u308b\u91d1\u92ad\u306b\u3088\u3063\u3066\u751f\u6d3b\u3092\u3057\u3066\u3044\u308b\u3082\u306e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8840\u65cf\u3084\u59fb\u65cf\u4ee5\u5916\u306b\u3082\u3001\u682a\u4e3b\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u91d1\u92ad\u3067\u751f\u8a08\u3092\u7acb\u3066\u3066\u3044\u308b\u8005\u306f\u300c\u7279\u6b8a\u306a\u95a2\u4fc2\u306b\u3042\u308b\u500b\u4eba\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u682a\u4e3b\u3068\u5185\u7e01\u95a2\u4fc2\u306b\u3042\u308b\u8005\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u81ea\u793e\u306e\u793e\u54e1\u306a\u3069\u3082\u542b\u307e\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3><a><\/a>2-2.\u3010\u6cd5\u4eba\u306e\u5834\u5408\u3011\u540c\u65cf\u4f1a\u793e\u3067\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u306e\u7bc4\u56f2<\/h3>\n<p>\u540c\u65cf\u4f1a\u793e\u306e\u306a\u304b\u306b\u306f\u3001\u682a\u4e3b\u306b\u500b\u4eba\u3067\u306f\u306a\u304f\u4f1a\u793e\u304c\u3042\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u4f1a\u793e\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u8b70\u6c7a\u6a29\u306e\u5272\u5408\u3082\u91cd\u8981\u3067\u3059\u304c\u3001\u682a\u4e3b\u3067\u3042\u308b\u4f1a\u793e\u3068\u4ed6\u306e\u500b\u4eba\u306e\u682a\u4e3b\u306e\u95a2\u4fc2\u6027\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u3001\u4f1a\u793e\u3082\u540c\u65cf\u95a2\u4fc2\u306b\u3042\u308b\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/kxet9vz7ngh-d529de098d4b.png\" width=\"663\" height=\"375\" class=\"aligncenter\" \/><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4e00\u898b\u3059\u308b\u3068A\u6c0f\u3068B\u4f1a\u793e\u306f\u540c\u65cf\u95a2\u4fc2\u306b\u3042\u308b\u304b\u3069\u3046\u304b\u304c\u4e0d\u660e\u3067\u3059\u3088\u306d\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001A\u6c0f\u304cA\u4f1a\u793e\u3060\u3051\u3067\u306f\u306a\u304f\u3001B\u4f1a\u793e\u306e\u682a\u5f0f\u3082\u4fdd\u6709\u3057\u3066\u304a\u308a\u3001\u306a\u304a\u304b\u306450%\u8d85\u306e\u8b70\u6c7a\u6a29\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4e21\u8005\u306b\u540c\u65cf\u95a2\u4fc2\u304c\u3042\u308b\u3068\u5224\u65ad\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u540c\u65cf\u4f1a\u793e\u306e\u306a\u304b\u306b\u306f\u3001\u682a\u4e3b\u306e\u306a\u304b\u306b\u89aa\u65cf\u30fb\u89aa\u65cf\u304c\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u4f1a\u793e\u306a\u3069\u304c\u6df7\u5728\u3057\u3066\u3044\u307e\u3059\u3002<strong>\u305d\u306e\u305f\u3081\u3001\u500b\u4eba\u682a\u4e3b\u3068\u6cd5\u4eba\u682a\u4e3b\u306e\u95a2\u4fc2\u6027\u306b\u3064\u3044\u3066\u3082\u3001\u3057\u3063\u304b\u308a\u3068\u78ba\u8a8d\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u682a\u5f0f\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u3082\u5224\u5b9a\u304c\u7570\u306a\u308b\u306e\u3067\u6ce8\u610f\uff01<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u4fdd\u6709\u3057\u3066\u3044\u308b\u682a\u5f0f\u306e\u6570\u3068\u3001\u8b70\u6c7a\u6a29\u5272\u5408\u304c\u30a4\u30b3\u30fc\u30eb\u306b\u306a\u308b\u3068\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u682a\u5f0f\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u5224\u5b9a\u304c\u5909\u308f\u308b\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001<strong>\u8b70\u6c7a\u6a29\u5236\u9650\u682a\u5f0f\u3092\u767a\u884c\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u767a\u884c\u6e08\u307f\u306e\u682a\u5f0f\u306e\u6570\u3068\u3001\u8b70\u6c7a\u6a29\u306e\u7dcf\u6570\u304c\u5408\u308f\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/strong>\u305d\u306e\u305f\u3081\u3001\u682a\u5f0f\u306e\u6570\u3068\u8b70\u6c7a\u6a29\u7dcf\u6570\u306b\u5dee\u304c\u751f\u3058\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/p>\n<p>\u767a\u884c\u6e08\u307f\u306e\u682a\u5f0f\u3060\u3051\u3067\u306f\u5224\u65ad\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u682a\u5f0f\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u9069\u5207\u306a\u65b9\u6cd5\u3067\u8b70\u6c7a\u6a29\u5272\u5408\u306a\u3069\u3092\u78ba\u8a8d\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[ccj id=&#8221;family&#8221;]<\/p>\n<h2 id=\"a1\">3.\u624b\u9806\uff12\uff1a\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u305d\u308c\u305e\u308c\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u3092\u8abf\u3079\u308b<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/aJnL43KOidy1Hs98WowRSNkxU-1770362349.jpg\" \/><\/p>\n<p>\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u7bc4\u56f2\u304c\u660e\u78ba\u306b\u306a\u3063\u305f\u3053\u3068\u3067\u3001<span style=\"color: #ff0000\"><strong>\u305d\u308c\u305e\u308c\u306e\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u3067\u4fdd\u6709\u3057\u3066\u3044\u308b\u8b70\u6c7a\u6a29\uff08\u682a\u5f0f\uff09\u306e\u5272\u5408\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/span><\/p>\n<p>\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u305d\u308c\u305e\u308c\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u306f\u3001\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u3068\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u5f0f\u3092\u8abf\u3079\u308b\u305f\u3081\u306b\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u306f\u30011\u5358\u5143\u682a\u306b\u5bfe\u3057\u3066\u30011\u3064\u306e\u8b70\u6c7a\u6a29\u304c\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u4fdd\u6709\u682a\u5f0f\u306e\u6570\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u3067\u8b70\u6c7a\u6a29\u5272\u5408\u3092\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4fdd\u6709\u682a\u5f0f\u306e\u6570\u3092\u8abf\u3079\u308b\u969b\u306b\u306f\u3001\u682a\u4e3b\u3054\u3068\u306e\u4fdd\u6709\u682a\u5f0f\u6570\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u682a\u4e3b\u540d\u7c3f\u300d\u3084\u3001\u767a\u884c\u682a\u5f0f\u6570\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u300c\u8b04\u672c\u300d\u306a\u3069\u3092\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30a4\u30e1\u30fc\u30b8\u3067\u3001\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u3054\u3068\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u3092\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u53c2\u8003\u4f8b1\u3011<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7<\/strong><\/td>\n<td><strong>\u682a\u4e3b<\/strong><\/td>\n<td><strong>\u8b70\u6c7a\u6a29\u306e\u6570<br \/>\n\uff08\u682a\u5f0f\u306e\u6570\uff09<\/strong><\/td>\n<td><strong>\u8b70\u6c7a\u6a29\u5272\u5408<\/strong>\u00a0<strong>\uff08\u767a\u884c\u682a\u5f0f\u65701,000\u682a\uff09<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\"><strong>A<\/strong><\/td>\n<td>A<\/td>\n<td>400<\/td>\n<td rowspan=\"3\"><span style=\"color: #ff0000\"><strong>56%<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>A\u306e\u914d\u5076\u8005<\/td>\n<td>100<\/td>\n<\/tr>\n<tr>\n<td>A\u306e\u5b50\u3069\u3082<\/td>\n<td>60<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><strong>B<\/strong><\/td>\n<td>B<\/td>\n<td>200<\/td>\n<td rowspan=\"2\"><span style=\"color: #ff0000\"><strong>26%<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>B\u306e\u914d\u5076\u8005<\/td>\n<td>60<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><strong>C<\/strong><\/td>\n<td>C<\/td>\n<td>100<\/td>\n<td rowspan=\"2\"><span style=\"color: #ff0000\"><strong>18%<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>C\u306e\u5b50\u3069\u3082<\/td>\n<td>80<\/td>\n<\/tr>\n<tr>\n<td><strong>\u5408\u8a08<\/strong><\/td>\n<td>&nbsp;<\/td>\n<td>\u8a081,000<\/td>\n<td>\u8a08100%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u3010\u53c2\u8003\u4f8b2\u3011<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7<\/strong><\/td>\n<td><strong>\u682a\u4e3b<\/strong><\/td>\n<td><strong>\u8b70\u6c7a\u6a29\u306e\u6570<br \/>\n\uff08\u682a\u5f0f\u306e\u6570\uff09<\/strong><\/td>\n<td><strong>\u8b70\u6c7a\u6a29\u5272\u5408<\/strong>\u00a0<strong>\uff08\u767a\u884c\u682a\u5f0f\u65701,000\u682a\uff09<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\"><strong>D<\/strong><\/td>\n<td>D<\/td>\n<td>300<\/td>\n<td rowspan=\"3\"><span style=\"color: #ff0000\"><strong>40%<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>D\u306e\u914d\u5076\u8005<\/td>\n<td>70<\/td>\n<\/tr>\n<tr>\n<td>D\u306e\u5b50\u3069\u3082<\/td>\n<td>30<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><strong>E<\/strong><\/td>\n<td>E<\/td>\n<td>200<\/td>\n<td rowspan=\"2\"><span style=\"color: #ff0000\"><strong>30%<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>\u914d\u5076\u8005<\/td>\n<td>100<\/td>\n<\/tr>\n<tr>\n<td><strong>F<\/strong><\/td>\n<td>C<\/td>\n<td>150<\/td>\n<td><span style=\"color: #ff0000\"><strong>15%<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\"><strong>G<\/strong><\/td>\n<td>D<\/td>\n<td>100<\/td>\n<td rowspan=\"2\"><span style=\"color: #ff0000\"><strong>15%<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>G\u306e\u5b50\u3069\u3082<\/td>\n<td>50<\/td>\n<\/tr>\n<tr>\n<td><strong>\u5408\u8a08<\/strong><\/td>\n<td>&nbsp;<\/td>\n<td>\u8a081,000<\/td>\n<td>\u8a08100%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"a2\">4.\u624b\u9806\uff13\uff1a\u540c\u65cf\u4f1a\u793e\u3067\u3042\u308b\u304b\u5224\u5b9a\u3059\u308b<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/PiQJsNMS2F0OgLAfX9o1nl4x6-1770362350.png\" \/><\/p>\n<p>\u682a\u4e3b\u306e\u540c\u65cf\u95a2\u4fc2\u306e\u7bc4\u56f2\u3068\u3001\u4fdd\u6709\u3057\u3066\u3044\u308b\u8b70\u6c7a\u6a29\u306e\u5272\u5408\u306b\u3064\u3044\u3066\u4e00\u901a\u308a\u8abf\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u3089\u3001<span style=\"color: #ff0000\"><strong>\u5b9f\u969b\u306b\u540c\u65cf\u4f1a\u793e\u3068\u3057\u3066\u5224\u5b9a\u3055\u308c\u308b\u304b\u8abf\u3079\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/strong><\/span><\/p>\n<p>\u7a0e\u6cd5\u4e0a\u306e\u540c\u65cf\u4f1a\u793e\u306e\u5b9a\u7fa9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/mx0iomqrs4m-a418eb2c5e9b.png\" class=\"aligncenter\" width=\"692\" height=\"241\" \/><\/p>\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/070313\/03.htm\">\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a<\/a><\/p>\n<p>\u3053\u306e\u5b9a\u7fa9\u306b\u3088\u308b\u3068\u3001<span style=\"color: #ff0000\"><strong>\u682a\u4e3b\u4e0a\u4f4d3\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u304c\u5408\u8a0850%\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u540c\u65cf\u4f1a\u793e\u3060\u3068\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/BEIhurZnQxTfzRVGbUpdj9SmK-1770362351.png\" \/><\/p>\n<p>\u4e0a\u4f4d3\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u304c\u5224\u5b9a\u8981\u7d20\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u3059\u3067\u306b<strong>1\u30b0\u30eb\u30fc\u30d7\u306e\u307f\u3067\u8b70\u6c7a\u6a29\u5272\u540850\uff05\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u540c\u65cf\u4f1a\u793e\u3068\u5224\u5b9a\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u9006\u3092\u3044\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b<strong>\u4e0a\u4f4d3\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u3092\u5408\u8a08\u3057\u3066\u308250%\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u306f\u3001\u975e\u540c\u65cf\u4f1a\u793e\u3067\u3042\u308b\u3068\u5224\u5b9a\u3055\u308c\u308b<\/strong>\u306e\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/r8ModKqtUC5SPIcOG9NwxLjV1-1770362352.png\" \/><\/p>\n<h2>5.\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u5f8c\u306f\u300c\u540c\u65cf\u682a\u4e3b\u306e\u5224\u5b9a\u300d\u3092\u3057\u3066\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u5f0f\u3092\u8abf\u3079\u3088\u3046<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/XZ69ea3hiBElfzCtyFY4M7LpP-1770362352.png\" \/><\/p>\n<p>\u3042\u306a\u305f\u306e\u4f1a\u793e\u304c\u540c\u65cf\u4f1a\u793e\u304b\u3069\u3046\u304b\u5224\u5b9a\u3067\u304d\u305f\u3089\u3001\u6b21\u306f\u300c<span style=\"color: #ff0000\"><strong>\u540c\u65cf\u682a\u4e3b\u306e\u5224\u5b9a<\/strong><\/span>\u300d\u3092\u304a\u3053\u306a\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u540c\u65cf\u4f1a\u793e\u306e\u306a\u304b\u306b\u306f\u3001\u300c\u540c\u65cf\u682a\u4e3b\u304c\u3044\u308b\u4f1a\u793e\u300d\u3068\u300c\u540c\u65cf\u682a\u4e3b\u304c\u3044\u306a\u3044\u4f1a\u793e\u300d\u304c\u5b58\u5728\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u3069\u3061\u3089\u306b\u8a72\u5f53\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u5f0f\u3092\u6c42\u3081\u308b\u3046\u3048\u3067\u306e\u78ba\u8a8d\u3059\u308b\u8b70\u6c7a\u6a29\u5272\u5408\u306a\u3069\u304c\u5909\u308f\u308b\u306e\u3067\u3001\u5fc5\u305a\u8abf\u3079\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p>\u540c\u65cf\u682a\u4e3b\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u3001\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u305d\u308c\u305e\u308c\u304c\u3082\u3064\u4f1a\u793e\u3078\u306e\u5f71\u97ff\u529b\u3082\u81ea\u305a\u3068\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u682a\u4e3b\u305d\u308c\u305e\u308c\u304c\u3082\u3064\u4f1a\u793e\u3078\u306e\u5f71\u97ff\u529b\u304c\u5927\u304d\u3044\u5834\u5408\u3068\u3001\u5f71\u97ff\u529b\u304c\u4f4e\u3044\u5834\u5408\u3067\u3001\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u5f0f\u3082\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/vWzSgeDNP3CyU0fjn8kMaFHmc-1770362353.png\" class=\"aligncenter\" width=\"666\" height=\"223\" \/><\/p>\n<p>\u30a4\u30e1\u30fc\u30b8\u3068\u3057\u3066\u306f\u3001\u4f1a\u793e\u3078\u306e\u5f71\u97ff\u529b\u304c\u5927\u304d\u3044\u682a\u4e3b\u307b\u3069\u3001\u8a55\u4fa1\u984d\u304c\u9ad8\u304f\u306a\u308a\u3084\u3059\u3044\u300c\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f\u300d\u304c\u63a1\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u4f1a\u793e\u3078\u306e\u5f71\u97ff\u529b\u304c\u4f4e\u3044\u682a\u4e3b\u306e\u5834\u5408\u306f\u3001\u300c\u7279\u4f8b\u7684\u306a\u8a55\u4fa1\u65b9\u5f0f\u300d\u304c\u63a1\u7528\u3055\u308c\u308b\u5834\u5408\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<\/p>\n<p>\u3042\u306a\u305f\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u682a\u5f0f\u306e\u3001\u9069\u5207\u306a\u682a\u5f0f\u8a55\u4fa1\u65b9\u5f0f\u3092\u77e5\u308b\u305f\u3081\u306b\u3082\u3001\u4f1a\u793e\u306b\u300c\u540c\u65cf\u682a\u4e3b\u300d\u304c\u3044\u308b\u306e\u304b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>6.\u540c\u65cf\u682a\u4e3b\u306e\u5224\u5b9a\u3068\u682a\u5f0f\u8a55\u4fa1\u65b9\u5f0f\u304c\u308f\u304b\u308b\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/Ywu4mIVyEzQPhDq0UpHL98bfC-1770362354.jpg\" \/><\/p>\n<p>\u540c\u65cf\u682a\u4e3b\u306e\u6709\u7121\u3068\u3001\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u5f0f\u306f\u3001\u4ee5\u4e0b\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u306b\u6cbf\u3063\u3066\u3054\u81ea\u8eab\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u3092\u78ba\u8a8d\u3057\u3066\u3044\u305f\u3060\u304f\u3053\u3068\u3067\u3001\u8abf\u3079\u3089\u308c\u307e\u3059<a><\/a>\u3002\u00a0\u00a0<a><\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/2qf2es7ppvl-1b7ca99a4a98.png\" class=\"aligncenter\" width=\"664\" height=\"1011\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3092\u8aad\u307f\u89e3\u304f\u305f\u3081\u306b\u3082\u3001\u5fc5\u8981\u306b\u306a\u308b\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u9806\u756a\u7acb\u3066\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3><a><\/a>6-1.\u540c\u65cf\u682a\u4e3b\u304c\u3044\u308b\u304b\u3069\u3046\u304b\u8abf\u3079\u308b<\/h3>\n<p>\u6700\u521d\u306b\u5fc5\u8981\u306a\u60c5\u5831\u306f\u300c<strong>\u305d\u306e\u4f1a\u793e\u306b\u540c\u65cf\u682a\u4e3b\u304c\u3044\u308b\u304b\u3069\u3046\u304b<\/strong>\u300d\u3067\u3059\u3002\u305d\u306e\u4f1a\u793e\u306b\u540c\u65cf\u682a\u4e3b\u304c\u3044\u308b\u304b\u3069\u3046\u304b\u3001\u3054\u81ea\u8eab\u304c\u540c\u65cf\u682a\u4e3b\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u304c\u3001\u5224\u5b9a\u57fa\u6e96\u306b\u95a2\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u540c\u65cf\u682a\u4e3b\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/familyoffice-guide\/family-company-judgment-flowchart\/#shareholder-group\">2.\u624b\u98061\uff1a\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u7bc4\u56f2\u3092\u78ba\u8a8d\u3059\u308b<\/a> \u300d\u3067\u89e3\u8aac\u3057\u305f\u540c\u65cf\u95a2\u4fc2\u8005\u306e\u7bc4\u56f2\u3092\u3082\u3068\u306b\u3001\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u3054\u3068\u306b\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u8a72\u5f53\u3059\u308b\u682a\u4e3b\u304c\u3001\u3069\u306e\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3057\u3066\u3044\u308b\u306e\u304b\u3001\u305d\u3057\u3066\u3069\u308c\u304f\u3089\u3044\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u304c\u3042\u308b\u306e\u304b\u304c\u91cd\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u7b46\u982d\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u304c30%\u4ee5\u4e0a\u306e\u4f8b\u3011<\/strong><\/p>\n<table style=\"width: 100%;height: 120px\">\n<tbody>\n<tr style=\"height: 24px\">\n<td style=\"height: 24px\"><strong>\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7<\/strong><\/td>\n<td style=\"height: 24px\"><strong>\u8b70\u6c7a\u6a29\u5272\u5408<\/strong><\/td>\n<td style=\"height: 24px\"><strong>\u540c\u65cf\u682a\u4e3b\u306e\u5224\u5b9a<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"height: 24px\"><strong>A<\/strong><\/td>\n<td style=\"height: 24px\"><strong>35%<\/strong><\/td>\n<td rowspan=\"2\" style=\"height: 48px\"><span style=\"color: #ff0000\"><strong>\u540c\u65cf\u682a\u4e3b<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"height: 24px\"><strong>B<\/strong><\/td>\n<td style=\"height: 24px\"><strong>35%<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"height: 24px\"><strong>C<\/strong><\/td>\n<td style=\"height: 24px\">20%<\/td>\n<td rowspan=\"2\" style=\"height: 48px\"><strong>\u540c\u65cf\u682a\u4e3b\u3067\u306f\u306a\u3044<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px\">\n<td style=\"height: 24px\"><strong>D<\/strong><\/td>\n<td style=\"height: 24px\">10%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001<strong>\u5c5e\u3057\u3066\u3044\u308b\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u5408\u8a08\u8b70\u6c7a\u6a29\u5272\u5408\u304c30%\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u3001\u540c\u65cf\u682a\u4e3b\u3068\u5224\u5b9a<\/strong>\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u7b46\u982d\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u304c50%\u8d85\u306e\u4f8b\u3011<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7<\/strong><\/td>\n<td><strong>\u8b70\u6c7a\u6a29\u5272\u5408<\/strong><\/td>\n<td><strong>\u540c\u65cf\u682a\u4e3b\u306e\u5224\u5b9a<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>A<\/strong><\/td>\n<td><strong>55%<\/strong><\/td>\n<td><span style=\"color: #ff0000\"><strong>\u540c\u65cf\u682a\u4e3b<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>B<\/strong><\/td>\n<td>30%<\/td>\n<td rowspan=\"3\"><strong>\u540c\u65cf\u682a\u4e3b\u3067\u306f\u306a\u3044<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>C<\/strong><\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td><strong>D<\/strong><\/td>\n<td>5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53cd\u5bfe\u306b\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b<strong>\u3059\u3079\u3066\u306e\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u304c30%\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u540c\u65cf\u682a\u4e3b\u306e\u3044\u306a\u3044\u4f1a\u793e<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u7b46\u982d\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u304c30%\u672a\u6e80\u306e\u4f8b\u3011<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7<\/strong><\/td>\n<td><strong>\u8b70\u6c7a\u6a29\u5272\u5408<\/strong><\/td>\n<td><strong>\u540c\u65cf\u682a\u4e3b\u306e\u5224\u5b9a<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>A<\/strong><\/td>\n<td>25%<\/td>\n<td rowspan=\"5\"><strong>\u540c\u65cf\u682a\u4e3b\u3067\u306f\u306a\u3044<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>B<\/strong><\/td>\n<td>20%<\/td>\n<\/tr>\n<tr>\n<td><strong>C<\/strong><\/td>\n<td>20%<\/td>\n<\/tr>\n<tr>\n<td><strong>D<\/strong><\/td>\n<td>20%<\/td>\n<\/tr>\n<tr>\n<td><strong>E<\/strong><\/td>\n<td>15%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u4e0a\u4f4d3\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u3092\u5408\u8a08\u3059\u308b\u306850%\u3092\u8d85\u3048\u308b\u305f\u3081\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/familyoffice-guide\/family-company-judgment-flowchart\/#a2\">4.\u624b\u98063\uff1a\u540c\u65cf\u4f1a\u793e\u3067\u3042\u308b\u304b\u5224\u5b9a\u3059\u308b<\/a> \u306b\u3088\u308b\u3068\u540c\u65cf\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u305d\u308c\u305e\u308c\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u304c30%\u672a\u6e80\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u300c\u540c\u65cf\u682a\u4e3b\u306e\u3044\u306a\u3044\u4f1a\u793e\u300d\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u540c\u65cf\u682a\u4e3b\u306b\u3064\u3044\u3066\u8abf\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u3089\u3001\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u3092\u53c2\u8003\u306b\u8a55\u4fa1\u65b9\u5f0f\u3092\u7b97\u51fa\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><a><\/a>6-2.\u8b70\u6c7a\u6a29\u5272\u5408\u3054\u3068\u306e\u682a\u4e3b\u533a\u5206\u3092\u7406\u89e3\u3059\u308b<\/h3>\n<p>\u540c\u65cf\u682a\u4e3b\u306e\u3044\u308b\u4f1a\u793e\u3067\u3042\u308b\u304b\u5426\u304b\u3067\u3001\u8a55\u4fa1\u65b9\u5f0f\u3092\u5224\u5b9a\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u300c<span style=\"color: #ff0000\"><strong>\u682a\u4e3b\u533a\u5206<\/strong><\/span>\u300d\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e0b\u8a18\u3092\u53c2\u8003\u306b\u3057\u3066\u3001\u3042\u306a\u305f\u306e\u682a\u4e3b\u533a\u5206\u3092\u8abf\u3079\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>6-2-1.\u8b70\u6c7a\u6a29\u5272\u5408\u304c50%\u8d85\u306e\u4f1a\u793e\u306e\u5834\u5408<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/ww1svorx1hi-6b762e8f579c.png\" class=\"aligncenter\" width=\"672\" height=\"391\" \/><\/p>\n<p>\u4f1a\u793e\u306e\u7b46\u982d\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u304c50%\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001<strong>\u7b46\u982d\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u307f\u3092\u300c\u540c\u65cf\u682a\u4e3b\u300d\u3068\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\u30fb\u8b70\u6c7a\u6a29\u5272\u5408\u304c50%\u8d85\uff1a\u540c\u65cf\u682a\u4e3b<\/strong><br \/>\n<strong>\u30fb\u8b70\u6c7a\u6a29\u5272\u5408\u304c50%\u672a\u6e80\uff1a\u540c\u65cf\u682a\u4e3b\u4ee5\u5916\u306e\u682a\u4e3b<\/strong><\/p>\n<h4>6-2-2.\u8b70\u6c7a\u6a29\u5272\u5408\u304c30\u301c50%\u306e\u5834\u5408<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/48k8segc6mv-1521c9e6a8f6.png\" class=\"aligncenter\" width=\"670\" height=\"400\" \/><\/p>\n<p>\u540c\u65cf\u4f1a\u793e\u306b\u591a\u3044\u3001\u7b46\u982d\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u304c30\u301c50%\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u682a\u4e3b\u306e\u5224\u5b9a\u57fa\u6e96\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u3054\u81ea\u8eab\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u304c\u3001<strong>30\uff05\u4ee5\u4e0a50%\u672a\u6e80\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u3001\u300c\u540c\u65cf\u682a\u4e3b\u300d<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3059\u3002\u305d\u3057\u3066\u3001<strong>30%\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u300c\u540c\u65cf\u682a\u4e3b\u4ee5\u5916\u306e\u682a\u4e3b\u300d<\/strong>\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u30fb\u8b70\u6c7a\u6a29\u5272\u5408\u304c30\uff05\uff5e50%\uff1a\u540c\u65cf\u682a\u4e3b\u7b49<\/strong><br \/>\n<strong>\u30fb\u8b70\u6c7a\u6a29\u5272\u5408\u304c30%\u672a\u6e80\uff1a\u540c\u65cf\u682a\u4e3b\u7b49\u4ee5\u5916\u306e\u682a\u4e3b<\/strong><\/p>\n<h4>6-2-3.\u8b70\u6c7a\u6a29\u5272\u5408\u304c30\uff05\u4ee5\u4e0b\u306e\u5834\u5408<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/z7c6pqsap7-77a8b515928d.png\" class=\"aligncenter\" width=\"707\" height=\"366\" \/><\/p>\n<p>\u7b46\u982d\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e<strong>\u8b70\u6c7a\u6a29\u5272\u5408\u304c30%\u306b\u3082\u6e80\u305f\u306a\u3044\u5834\u5408\u306f\u3001\u540c\u65cf\u682a\u4e3b\u306e\u3044\u306a\u3044\u4f1a\u793e\u3068\u3057\u3066\u5224\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u682a\u4e3b\u306e\u533a\u5206\u306f\u300c\u540c\u65cf\u682a\u4e3b\u7b49\u300d<\/strong>\u3068\u3044\u3046\u8a00\u8449\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\u30fb\u8b70\u6c7a\u6a29\u5272\u5408\u304c15\uff5e30%\u672a\u6e80\uff1a\u540c\u65cf\u682a\u4e3b\u7b49<\/strong><br \/>\n<strong>\u30fb\u8b70\u6c7a\u6a29\u5272\u5408\u304c15%\u4ee5\u4e0b\uff1a\u540c\u65cf\u682a\u4e3b\u7b49\u4ee5\u5916\u306e\u682a\u4e3b<\/strong><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4f1a\u793e\u306e\u7b46\u982d\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u306b\u3088\u3063\u3066\u3001\u682a\u4e3b\u533a\u5206\u3092\u5de6\u53f3\u3059\u308b\u6761\u4ef6\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u30b9\u30e0\u30fc\u30ba\u306b\u8a55\u4fa1\u65b9\u5f0f\u3092\u8abf\u3079\u308b\u305f\u3081\u306b\u3082\u3001\u3054\u81ea\u8eab\u304c\u3069\u306e\u682a\u4e3b\u533a\u5206\u306b\u8a72\u5f53\u3055\u308c\u308b\u306e\u304b\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><a><\/a>6-3.\u540c\u65cf\u682a\u4e3b\u304c\u300c\u4f1a\u793e\u306e\u5f79\u54e1\u300d\u304b\u300c\u4e2d\u5fc3\u7684\u306a\u682a\u4e3b\u300d\u3067\u3042\u308b\u304b\u8abf\u3079\u308b<\/h3>\n<p>\u3082\u3057\u3082\u3042\u306a\u305f\u304c\u3001<span style=\"color: #ff0000\"><strong>\u682a\u5f0f\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u306f5%\u672a\u6e80\u3060\u3051\u308c\u3069\u3001\u7b46\u982d\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u5834\u5408\u306f\u300c\u4f1a\u793e\u306e\u5f79\u54e1\u300d\u3082\u3057\u304f\u306f\u300c\u4e2d\u5fc3\u7684\u306a\u540c\u65cf\u682a\u4e3b\u300d\u3067\u3042\u308b\u304b<\/strong><\/span>\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u8a72\u5f53\u3059\u308b\u3068\u3054\u81ea\u8eab\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u304c\u4f4e\u3044\u306e\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u540c\u65cf\u682a\u4e3b\u3068\u5224\u5b9a\u3055\u308c\u305f\u3046\u3048\u3067\u7a0e\u91d1\u304c\u8a08\u7b97\u3055\u308c\u3066\u3057\u307e\u3046\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u306f\u3001\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/familyoffice-guide\/family-company-judgment-flowchart\/#shareholder-group\">2. \u624b\u98061\uff1a\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u7bc4\u56f2\u3092\u78ba\u8a8d\u3059\u308b<\/a>\u300d\u3067\u89e3\u8aac\u3057\u305f\u3088\u3046\u306b6\u89aa\u7b49\u307e\u3067\u306e\u8840\u65cf\u30683\u89aa\u7b49\u307e\u3067\u306e\u59fb\u65cf\u307e\u3067\u306e\u7bc4\u56f2\u3092\u5408\u8a08\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4><a><\/a>6-3-1.\u4f1a\u793e\u306e\u5f79\u54e1\u3068\u306f<\/h4>\n<p><strong>\u4fdd\u6709\u3057\u3066\u3044\u308b\u540c\u65cf\u4f1a\u793e\u306e\u5f79\u54e1\u3092\u3057\u3066\u3044\u308b\u5834\u5408<\/strong>\u306f\u3001\u4f1a\u793e\u7d4c\u55b6\u306b\u5f71\u97ff\u529b\u306e\u3042\u308b\u682a\u4e3b\u3060\u3068\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u9069\u5207\u306a\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u5f0f\u3092\u9078\u3076\u305f\u3081\u306b\u3082\u3001\u3054\u81ea\u8eab\u304c\u4e0b\u8a18\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u8abf\u3079\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u4f1a\u793e\u5f79\u54e1\u306e\u7bc4\u56f2<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u30fb\u53d6\u7de0\u5f79\uff08\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u306e\u53d6\u7de0\u5f79\u306b\u9650\u308b\uff09<br \/>\n\u30fb\u4ee3\u8868\u53d6\u7de0\u5f79<br \/>\n\u30fb\u4f1a\u9577\u3084\u793e\u9577\u306a\u3069<br \/>\n\u30fb\u5c02\u52d9\u3084\u5e38\u52d9\u306a\u3069<br \/>\n\u30fb\u4f1a\u8a08\u53c2\u4e0e<br \/>\n\u30fb\u76e3\u67fb\u5f79<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>6-3-2.\u4e2d\u5fc3\u7684\u306a\u682a\u4e3b\u3068\u306f<\/h4>\n<p>\u3042\u306a\u305f\u304c\u3001<strong>\u4f1a\u793e\u306e\u7d4c\u55b6\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3088\u3046\u306a\u300c\u4e2d\u5fc3\u7684\u306a\u682a\u4e3b\u300d\u3067\u3042\u308b\u304b<\/strong>\u3069\u3046\u304b\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/Family-company-judgment-flowchart-22-re-9a2b9299b57e.png\" class=\"aligncenter\" width=\"700\" height=\"275\" \/><\/p>\n<p>\u4e2d\u5fc3\u7684\u306a\u682a\u4e3b\u306e\u7bc4\u56f2\u3092\u3001\u4e0b\u8a18\u306e\u5bb6\u7cfb\u56f3\u3067\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/Family-company-judgment-flowchart-23-re-bc7d1bf32ce7.png\" \/><\/p>\n<p>\u3042\u306a\u305f\u304b\u3089\u898b\u3066\u3001\u4e0a\u8a18\u306e\u7bc4\u56f2\u306e\u89aa\u65cf\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u8b70\u6c7a\u6a29\u5272\u5408\u306e\u5408\u8a08\u304c25%\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u4e2d\u5fc3\u7684\u306a\u682a\u4e3b\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u3042\u306a\u305f\u81ea\u8eab\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u304c2%\u3068\u5c11\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u4ed6\u306e\u5bb6\u65cf\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u304c\u591a\u304f\u8a0825%\u4ee5\u4e0a\u306b\u306a\u308b\u5834\u5408\u306f\u3001\u3042\u306a\u305f\u3082\u4e2d\u5fc3\u7684\u306a\u682a\u4e3b\u3068\u3057\u3066\u5224\u5b9a\u3055\u308c\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<span style=\"color: #ff0000\"><strong>\u5f79\u54e1\u3084\u4e2d\u5fc3\u7684\u306a\u540c\u65cf\u682a\u4e3b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u4f1a\u793e\u7d4c\u55b6\u306b\u5bfe\u3057\u3066\u3042\u308b\u7a0b\u5ea6\u306e\u5f71\u97ff\u529b\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u8a55\u4fa1\u65b9\u5f0f\u304c\u5909\u308f\u308b<\/strong><\/span>\u3068\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><a><\/a>6-4.\u9069\u5207\u306a\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u8abf\u3079\u308b<\/h3>\n<p>\u3053\u3053\u307e\u3067\u3067\u5fc5\u8981\u306a\u8981\u7d20\u306f\u63c3\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u306b\u56de\u7b54\u3057\u3066\u3044\u304f\u3053\u3068\u3067\u3001\u9069\u5207\u306a\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u3069\u3061\u3089\u306e\u8a55\u4fa1\u65b9\u5f0f\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3001\u8abf\u3079\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u30fb\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f<\/strong><br \/>\n<strong>\u30fb\u7279\u4f8b\u7684\u306a\u8a55\u4fa1\u65b9\u5f0f<\/strong><\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u7279\u5fb4\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u8a55\u4fa1\u65b9\u5f0f<\/strong><\/td>\n<td><strong>\u8a55\u4fa1\u65b9\u6cd5<\/strong><\/td>\n<td><strong>\u8a55\u4fa1\u984d\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f<\/strong><\/td>\n<td>\u30fb\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u65b9\u5f0f<br \/>\n\u30fb\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f<\/td>\n<td>\u8a55\u4fa1\u984d\u304c\u9ad8\u304f\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td><strong>\u7279\u4f8b\u7684\u306a\u8a55\u4fa1\u65b9\u5f0f<\/strong><\/td>\n<td>\u30fb\u914d\u5f53\u9084\u5143\u65b9\u5f0f<\/td>\n<td>\u8a55\u4fa1\u984d\u304c\u4f4e\u304f\u306a\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4638.htm\">\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1<\/a><br \/>\n\u203b\u7279\u5b9a\u306e\u8a55\u4fa1\u4f1a\u793e\u306e\u682a\u5f0f\u8a55\u4fa1\u65b9\u5f0f\u306f\u542b\u307e\u305a\u8a55\u4fa1\u65b9\u5f0f\u304c\u5909\u308f\u308b\u3068\u3001\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u3067\u306e\u8ca1\u7523\u8a55\u4fa1\u984d\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<h2>7.\u540c\u65cf\u4f1a\u793e\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u306b\u306f\u4e8b\u524d\u306e\u5bfe\u7b56\u304c\u5fc5\u8981\uff01<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/Family-company-judgment-flowchart-24-re-11330959713a.png\" \/><\/p>\n<p>\u3053\u3053\u307e\u3067\u8aad\u307f\u9032\u3081\u305f\u3053\u3068\u3067\u3001<strong>\u540c\u65cf\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u5f0f\u304c\u8907\u96d1\u3067\u3042\u308b<\/strong>\u3053\u3068\u304c\u7406\u89e3\u3067\u304d\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><span style=\"color: #ff0000\"><strong>\u8a55\u4fa1\u65b9\u5f0f\u304c\u8907\u96d1\u3060\u304b\u3089\u3053\u305d\u3001\u4e8b\u524d\u306b\u3054\u5bb6\u65cf\u306e\u307f\u306a\u3055\u3093\u3067\u76f8\u7d9a\u306b\u3064\u3044\u3066\u8a71\u3057\u5408\u3063\u3066\u304a\u304f\u3079\u304d\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u3042\u306a\u305f\u304c\u73fe\u5728\u540c\u65cf\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u5c06\u6765\u3054\u5bb6\u65cf\u306b\u907a\u7523\u3068\u3057\u3066\u76f8\u7d9a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u5e02\u5834\u3067\u53d6\u5f15\u3067\u304d\u306a\u3044\u975e\u4e0a\u5834\u682a\u5f0f\u306f\u3001\u76f8\u7d9a\u3059\u308b\u969b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u30fb\u8a55\u4fa1\u65b9\u6cd5\u6b21\u7b2c\u3067\u4e88\u60f3\u4ee5\u4e0a\u306b\u9ad8\u984d\u306a\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3046\u4e8b\u306b\u306a\u308b<\/strong><br \/>\n<strong>\u30fb\u8a3c\u5238\u53d6\u5f15\u6240\u3067\u58f2\u8cb7\u3067\u304d\u306a\u3044\u306e\u3067\u3001\u76f8\u7d9a\u3057\u3066\u3082\u30b9\u30e0\u30fc\u30ba\u306b\u58f2\u5374\u3067\u304d\u306a\u3044<\/strong><br \/>\n<strong>\u30fb\u4f1a\u793e\u3067\u306e\u5730\u4f4d\u3084\u7d4c\u55b6\u6a29\u306a\u3069\u3092\u76f8\u7d9a\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u3044<\/strong><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u306b\u306f\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3053\u3068\u3092\u7406\u89e3\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u540c\u65cf\u4f1a\u793e\u306e\u5f8c\u7d99\u8005\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u76f8\u7d9a\u3057\u305f\u3046\u3048\u3067\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u3092\u5f15\u304d\u7d99\u3044\u3067\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u4ee5\u5916\u306e\u65b9\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306e\u591a\u3055\u304b\u3089\u3001\u76f8\u7d9a\u3067\u3082\u3081\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<strong>\u540c\u65cf\u4f1a\u793e\u306a\u3069\u306e\u30d5\u30a1\u30df\u30ea\u30fc\u30d3\u30b8\u30cd\u30b9\u3092\u55b6\u3093\u3067\u3044\u308b\u65b9\u306f\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u3082\u542b\u3081\u305f\u907a\u7523\u306e\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u53d6\u308a\u6c7a\u3081\u3092\u4e8b\u524d\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #ff0000\"><strong>\u305d\u3053\u3067\u304a\u3059\u3059\u3081\u3057\u305f\u3044\u306e\u304c\u3001\u89aa\u65cf\u4e00\u540c\u3067\u4f1a\u793e\u7d4c\u55b6\u30fb\u8cc7\u7523\u7ba1\u7406\u30fb\u5bb6\u65cf\u306e\u30eb\u30fc\u30eb\u3084\u554f\u984c\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u5171\u901a\u8a8d\u8b58\u3092\u3082\u3066\u308b\u300c\u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u300d\u3068\u3044\u3046\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/xUsFQKT3mSiZ6Lt2hMOHd4cJE-1770362359.png\" class=\"aligncenter\" width=\"682\" height=\"334\" \/><\/p>\n<p>\u30d5\u30a1\u30df\u30ea\u30fc\u30d3\u30b8\u30cd\u30b9\u3092\u55b6\u3093\u3067\u3044\u308b\u65b9\u306f\u3001\u907a\u7523\u76f8\u7d9a\u306a\u3069\u306b\u591a\u304f\u306e\u89aa\u65cf\u304c\u95a2\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u5c11\u3057\u3067\u3082\u5c06\u6765\u306e\u89aa\u65cf\u9593\u30c8\u30e9\u30d6\u30eb\u3092\u56de\u907f\u3057\u3066\u3001\u3054\u5bb6\u65cf\u304c\u56f0\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u306b\u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u306e\u5229\u7528\u3082\u691c\u8a0e\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u306a\u3089\u8fbb\u30fb\u672c\u90f7 \u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u307e\u304b\u305b\uff01<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u3053\u308c\u304b\u3089\u65b0\u305f\u306b\u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u79c1\u305f\u3061\u8fbb\u30fb\u672c\u90f7 \u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u307e\u304b\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u8fbb\u30fb\u672c\u90f7 \u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u682a\u5f0f\u4f1a\u793e\u3067\u306f\u3001<strong>\u3054\u5bb6\u65cf\u306e\u7686\u69d8\u304c\u9ad8\u984d\u306e\u907a\u7523\u76f8\u7d9a\u3067\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u3001\u6c38\u7d9a\u7684\u306a\u4ed5\u7d44\u307f\u3065\u304f\u308a\u3092\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u907a\u7523\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u304b\u3089\u3001\u907a\u7523\u76f8\u7d9a\u306b\u3064\u3044\u3066\u8a71\u3057\u5408\u3044\u3092\u306f\u3058\u3081\u3066\u3044\u3066\u306f\u6642\u9593\u3082\u3042\u3063\u3068\u3044\u3046\u9593\u306b\u904e\u304e\u3066\u3057\u307e\u3044\u307e\u3059\u3088\u306d\u3002\u3082\u3061\u308d\u3093\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3080\u5834\u5408\u3082\u3042\u308c\u3070\u3001\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #ff0000\"><strong>\u5c11\u3057\u3067\u3082\u3054\u5bb6\u65cf\u304c\u76f8\u7d9a\u3067\u62b1\u3048\u308b\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u4e8b\u524d\u306b\u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u3092\u5c0e\u5165\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/strong><\/span><\/p>\n<p>\u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u306b\u3064\u3044\u3066\u3001\u3088\u308a\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001<a href=\"https:\/\/th-familyoffice.jp\/contact\" rel=\"noopener\" target=\"_blank\">\u8fbb\u30fb\u672c\u90f7 \u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u682a\u5f0f\u4f1a\u793e\u304a\u554f\u3044\u5408\u308f\u305b\u30d5\u30a9\u30fc\u30e0<\/a>\u3088\u308a\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>8.\u307e\u3068\u3081<\/h2>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001<strong>\u540c\u65cf\u4f1a\u793e\u3067\u3042\u308b\u304b\u5426\u304b\u306e\u5224\u5b9a\u3068\u540c\u65cf\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u5f0f\u5224\u5b9a\u3092\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3067\u89e3\u8aac<\/strong>\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u8907\u96d1\u306a\u540c\u65cf\u4f1a\u793e\u30fb\u8a55\u4fa1\u65b9\u5f0f\u306e\u5224\u5b9a\u3067\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u8981\u7d20\u3092\u4e8b\u524d\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u7c21\u5358\u306b\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u306b\u5fc5\u8981\u306a\u8981\u7d20\u3011<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\u30fb\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u7bc4\u56f2<br \/>\n\u30fb\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u306e\u8003\u3048\u65b9<br \/>\n\u30fb\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u8981\u7d20<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u540c\u65cf\u4f1a\u793e\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u304c\u3067\u304d\u305f\u3089\u3001\u4e0b\u8a18\u306e\u8981\u7d20\u3067\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u5f0f\u3092\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u540c\u65cf\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u5f0f\u3011<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\u30fb\u540c\u65cf\u682a\u4e3b\u306e\u6709\u7121<br \/>\n\u30fb\u8b70\u6c7a\u6a29\u5272\u5408\u3054\u3068\u306e\u682a\u4e3b\u533a\u5206<br \/>\n\u30fb\u4f1a\u793e\u306e\u5f79\u54e1\u3084\u4e2d\u5fc3\u7684\u306a\u682a\u4e3b\u306e\u6709\u7121<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u9069\u5207\u306a\u540c\u65cf\u4f1a\u793e\u306e\u682a\u5f0f\u8a55\u4fa1\u65b9\u5f0f\u304c\u308f\u304b\u308c\u3070\u3001\u7a0e\u52d9\u4e0a\u306e\u5bfe\u7b56\u3084\u3001\u5c06\u6765\u306e\u76f8\u7d9a\u6e96\u5099\u3082\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3054\u81ea\u8eab\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u30d5\u30a1\u30df\u30ea\u30fc\u30d3\u30b8\u30cd\u30b9\u306b\u95a2\u4fc2\u3057\u3066\u3044\u308b\u3054\u5bb6\u65cf\u3084\u89aa\u65cf\u304c\u4e0d\u5b89\u3084\u30ea\u30b9\u30af\u3092\u62b1\u3048\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u3053\u306e\u8a18\u4e8b\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3067\u3054\u81ea\u8eab\u306e\u4f1a\u793e\u30fb\u682a\u5f0f\u306e\u72b6\u614b\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>[ccj id=&#8221;family&#8221;]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30d5\u30a1\u30df\u30ea\u30fc\u30d3\u30b8\u30cd\u30b9\u3092\u55b6\u3093\u3067\u3044\u308b\u65b9\u306e\u306a\u304b\u306b\u306f\u300c\u5bb6\u65cf\u7d4c\u55b6\u306e\u4f1a\u793e\u3060\u304b\u3089\u3001\u540c\u65cf\u4f1a\u793e\u3060\u3088\u306d\uff1f\u300d\u3068\u5358\u7d14\u306b\u8003\u3048\u3066\u3044\u308b\u65b9\u3082\u3044\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002 \u540c\u65cf\u4f1a\u793e\u3068\u305d\u3046\u3067\u306f\u306a\u3044\u4f1a\u793e\uff08\u975e\u540c\u65cf\u4f1a\u793e\uff09\u3067\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u306a\u3069\u304c\u5909\u308f\u3063\u3066\u304f\u308b\u305f\u3081\u3001\u7a0e\u52d9\u7684\u306b [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":2370,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[1],"class_list":["post-2385","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-others","tag-familyoffice"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2385","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/comments?post=2385"}],"version-history":[{"count":11,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2385\/revisions"}],"predecessor-version":[{"id":2661,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2385\/revisions\/2661"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/2370"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=2385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=2385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}