{"id":2988,"date":"2026-06-01T10:00:09","date_gmt":"2026-06-01T01:00:09","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2988"},"modified":"2026-05-29T10:49:32","modified_gmt":"2026-05-29T01:49:32","slug":"total-capital-turnover","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/total-capital-turnover","title":{"rendered":"\u8cc7\u672c\u3092\u6709\u52b9\u6d3b\u7528\u3067\u304d\u3066\u308b\uff1f\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac"},"content":{"rendered":"<p><strong>\u300c<span style=\"color: #e25041;\">\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387<\/span>\u306f\u9ad8\u3044\u65b9\u304c\u3044\u3044\u300d<\/strong><\/p>\n<p>\u305d\u3046\u306f\u8a00\u3046\u3082\u306e\u306e\u3001\u300c\u306a\u305c\u3001\u9ad8\u3044\u65b9\u304c\u3044\u3044\u306e\u304b\u300d\u300c\u9ad8\u3044\u304b\u3089\u4f55\u304c\u3044\u3044\u306e\u304b\u300d\u306a\u3069\u3068\u6f20\u7136\u3068\u3057\u3066\u3044\u305f\u308a\u3001\u300c\u305d\u3082\u305d\u3082\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u3068\u306f\u3001\u3069\u3093\u306a\u610f\u5473\u3092\u6301\u3064\u6570\u5024\u306a\u306e\u304b\u300d\u3092\u7406\u89e3\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u672c\u5f53\u306b\u6570\u5024\u3092\u6d3b\u304b\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3055\u3089\u306b\u306f\u3001\u696d\u7a2e\u306b\u3088\u308a\u9069\u6b63\u306a\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u300c\u81ea\u793e\u306e\u6570\u5024\u306f\u9ad8\u3044\u300d\u3068\u5b89\u5fc3\u3057\u3066\u3044\u305f\u3082\u306e\u306e\u3001\u5b9f\u306f\u696d\u7a2e\u306e\u4e2d\u3067\u306f\u4f4e\u3044\u65b9\u3060\u3063\u305f\u2026\u306a\u3069\u3068\u3044\u3046\u3053\u3068\u3082\u8d77\u3053\u308a\u3048\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u304c\u6301\u3064\u610f\u5473\u3068\u3068\u3082\u306b\u3001\u8a08\u7b97\u65b9\u6cd5\u3084\u696d\u754c\u5225\u306e\u5e73\u5747\u7684\u306a\u6570\u5024\u3001\u4f4e\u3044\u5834\u5408\u306e\u6539\u5584\u65b9\u6cd5\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>1.\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u3068\u306f\uff1f<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\uff08\u7dcf\u8cc7\u7523\u56de\u8ee2\u7387\uff09<\/span>\u306f\u3001\u8cc7\u672c\u904b\u7528\u306e\u52b9\u7387\u3092\u8868\u3059\u6307\u6a19\u3067\u3001\u4f1a\u793e\u304c\u8cc7\u672c\u3092\u3044\u304b\u306b\u52b9\u7387\u7684\u306b\u6d3b\u7528\u3057\u3001\u58f2\u4e0a\u9ad8\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u304b\u3092\u793a\u3059\u6570\u5024\u3067\u3059\u3002<br \/>\n\u5358\u4f4d\u306f\u300c\u56de\uff08\u56de\u8ee2\uff09\u300d\u3067\u3001\u4e00\u822c\u7684\u306b\u306f\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u304c\u9ad8\u3044\u307b\u3069\u3001\u6709\u52b9\u306b\u6d3b\u7528\u3067\u304d\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/05\/lbfheooc46-cea250b3bcba.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4f1a\u793e\u306e\u4e8b\u696d\u306f\u3001\u4f1a\u793e\u306e\u8cc7\u672c\u3092\u300c\u6295\u8cc7\u2192\u8ca9\u58f2\u2192\u56de\u53ce\u300d\u306e\u56de\u8ee2\u3092\u304f\u308a\u8fd4\u3057\u3059\u3053\u3068\u3067\u58f2\u4e0a\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u307e\u3059\u3002\u58f2\u4e0a\u306b\u5bfe\u3057\u3001\u3069\u308c\u3060\u3051\u3053\u306e\u56de\u8ee2\u3092\u7e70\u308a\u8fd4\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u793a\u3059\u6570\u5024\u304c\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u6295\u8cc7<\/strong>\uff1d\u539f\u6750\u6599\u306e\u4ed5\u5165\u308c\u3084\u8a2d\u5099\u8cbb\u3001\u4eba\u4ef6\u8cbb\u306a\u3069\u306e\u8cbb\u7528\u306e\u6295\u8cc7<\/li>\n<li><strong>\u8ca9\u58f2<\/strong>\uff1d\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u3092\u8ca9\u58f2\u3059\u308b<\/li>\n<li><strong>\u56de\u53ce<\/strong>\uff1d\u8ca9\u58f2\u3067\u5f97\u305f\u5229\u76ca\u3092\u56de\u53ce\u3059\u308b<\/li>\n<\/ul>\n<p>\u56de\u53ce\u3067\u5f97\u305f\u5229\u76ca\u306f\u3001\u518d\u3073\u539f\u6750\u6599\u8cbb\u306a\u3069\u306b\u6295\u8cc7\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u56de\u6570\u304c\u591a\u3044\u307b\u3069\u3001\u3088\u308a\u6d3b\u767a\u306b\u8cc7\u672c\u3092\u52d5\u304b\u3057\u3001\u58f2\u4e0a\u3092\u5f97\u3066\u3044\u308b\u3068\u3044\u3048\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3>1-1.\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306e\u6d3b\u7528\u30b7\u30fc\u30f3<\/h3>\n<p>\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306f\u3001\u5b9f\u969b\u306b\u306f\u3069\u306e\u3088\u3046\u306b\u4f7f\u3046\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u3053\u3053\u3067\u306f\u30012\u3064\u306e\u6d3b\u7528\u30b7\u30fc\u30f3\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u2460\u3000<\/strong><strong>\u7d4c\u55b6\u52b9\u7387\u306e\u8a55\u4fa1<\/strong><br \/>\n<strong>\u2461\u3000\u7d4c\u55b6\u6570\u5024\u306e\u8a73\u7d30\u5206\u6790\u306e\u88dc\u52a9<\/strong><\/p>\n<\/div>\n<p><strong>\u2460\u7d4c\u55b6\u52b9\u7387\u3092\u8a55\u4fa1\u3059\u308b<\/strong><br \/>\n\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306f\u3001\u81ea\u793e\u306e\u7d4c\u55b6\u52b9\u7387\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u540c\u696d\u4ed6\u793e\u3068\u306e\u6bd4\u8f03<\/strong><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306f\u3001\u540c\u696d\u7a2e\u306e\u4f1a\u793e\u3068\u306e\u6bd4\u8f03\u304c\u3067\u304d\u307e\u3059\u3002\u3082\u3057\u3001<\/span>\u540c\u3058\u696d\u7a2e\u306e\u5e73\u5747\u5024\u3068\u5927\u304d\u304f\u4e56\u96e2\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u52b9\u7387\u7684\u306a\u7d4c\u55b6\u304c\u3067\u304d\u3066\u304a\u3089\u305a\u3001\u6539\u5584\u306e\u4f59\u5730\u304c\u3042\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001<span style=\"font-size: 16px; color: #333333;\">\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306f\u3001\u4f1a\u793e\u898f\u6a21\u304c\u7570\u306a\u3063\u3066\u3044\u3066\u3082\u6bd4\u8f03\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><br \/>\n\u3000<\/li>\n<li><strong>\u81ea\u793e\u306e\u6642\u7cfb\u5217\u306e\u5909\u5316<\/strong><br \/>\n\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306f\u3001\u81ea\u793e\u306e\u7d4c\u5e74\u306e\u5909\u5316\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5927\u304d\u306a\u6570\u5024\u306e\u5909\u5316\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u539f\u56e0\u3092\u63a2\u308a\u307e\u3057\u3087\u3046\u3002<\/li>\n<\/ul>\n<p><strong>\u2461\u7d4c\u55b6\u6570\u5024\u306e\u8a73\u7d30\u5206\u6790\u306e\u88dc\u52a9<\/strong><\/p>\n<p>\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306f\u3001\u5fc5\u305a\u3057\u3082\u5358\u72ec\u3067\u4f7f\u3046\u3068\u306f\u9650\u3089\u305a\u3001\u4ed6\u306e\u6307\u6a19\u3068\u4f75\u305b\u3066\u4f7f\u3046\u3053\u3068\u3067\u3001\u3088\u308a\u8a73\u7d30\u306a\u7d4c\u55b6\u6570\u5024\u306e\u5206\u6790\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\nROA\uff08\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\uff09\u3068ROE\uff08\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff09\u306a\u3069\u3001\u307b\u304b\u306e\u6570\u5024\u3068\u4f75\u305b\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u53ce\u76ca\u69cb\u9020\u306e\u5206\u6790\u3084\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u7279\u5fb4\u306e\u5206\u6790\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h2>2.\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/05\/4cvv63xnwba-49fb553a1e85.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u203b\u3088\u308a\u53b3\u5bc6\u306b\u8a08\u7b97\u5834\u5408\u3057\u305f\u3044\u5834\u5408\u3001\u7dcf\u8cc7\u672c\u306f\u671f\u4e2d\u5e73\u5747\u5024\u3092\u4f7f\u3044\u307e\u3059\u3002<br \/>\n\u3000<strong>\u7dcf\u8cc7\u672c\u671f\u4e2d\u5e73\u5747\uff1d\uff08\u671f\u9996\u306e\u7dcf\u8cc7\u672c\uff0b\u671f\u672b\u306e\u7dcf\u8cc7\u672c\uff09\u00f72<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\n<p><strong>\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306e\u8a08\u7b97\u4f8b<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #2969b0;\"><\/td>\n<td style=\"text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u58f2\u4e0a\u9ad8<\/span><\/strong><\/td>\n<td style=\"text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u7dcf\u8cc7\u672c<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; background-color: #efefef;\"><strong>A\u793e<\/strong><\/td>\n<td style=\"text-align: center;\">1,000\u4e07\u5186<\/td>\n<td style=\"text-align: center;\">1,000\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; background-color: #efefef;\"><strong>B\u793e<\/strong><\/td>\n<td style=\"text-align: center;\">1,000\u4e07\u5186<\/td>\n<td style=\"text-align: center;\">800\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>A\u793e\u3001B\u793e\u3092\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306e\u8a08\u7b97\u3092\u884c\u3046\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>A\u793e<br \/>\n1,000\u4e07\u5186\u00f71,000\u4e07\u5186\uff1d1.0\uff08\u56de\uff09<\/p>\n<p>B\u793e<br \/>\n1,000\u4e07\u5186\u00f7800\u4e07\u5186\uff1d1.25\uff08\u56de\uff09<\/p>\n<p><strong><span class=\"f-marker-p\">A\u793e\u30001.0\u56de\u3000\uff1c\u3000B\u793e\u30001.25\u56de\u3068\u306a\u308a\u3001<br \/>\nB\u793e\u306e\u307b\u3046\u304c\u52b9\u7387\u3088\u304f\u8cc7\u672c\u3092\u6d3b\u7528\u3067\u304d\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>3.\u696d\u7a2e\u5225\uff1a\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306e\u5e73\u5747<\/h2>\n<p>\u4e00\u822c\u7684\u306b\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306f\u30011\u56de\u304c\u57fa\u6e96\u3067\u3042\u308a\u3001\u9ad8\u3044\u65b9\u304c\u3044\u3044\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u696d\u7a2e\u306b\u3088\u3063\u3066\u9069\u6b63\u306a\u6570\u5024\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u4e00\u6982\u306b\uff11\u3088\u308a\u3082\u5927\u304d\u3044\u304b\u3089\u5b89\u5fc3\u3001\u307e\u305f\u306f\u5c0f\u3055\u3044\u304b\u3089\u554f\u984c\u304c\u3042\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<br \/>\n\u696d\u754c\u306e\u5e73\u5747\u5024\u3068\u6bd4\u8f03\u3057\u3001\u5927\u304d\u306a\u4e56\u96e2\u304c\u306a\u3044\u304b\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u696d\u7a2e\u5225\u306e\u5e73\u5747\u7684\u306a\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 49.7251%; background-color: #2969b0; text-align: center;\"><span style=\"color: #ffffff;\"><strong>\u696d\u7a2e<\/strong><\/span><\/td>\n<td style=\"width: 50.2749%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\uff08\u56de\uff09<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.7251%; background-color: #efefef; text-align: center;\"><strong>\u6cd5\u4eba\u5e73\u5747<\/strong><\/td>\n<td style=\"width: 50.2749%; text-align: center;\">1.07<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.7251%; background-color: #efefef; text-align: center;\"><strong>\u5efa\u8a2d\u696d<\/strong><\/td>\n<td style=\"width: 50.2749%; text-align: center;\">1.08<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.7251%; background-color: #efefef; text-align: center;\"><strong>\u88fd\u9020\u696d<\/strong><\/td>\n<td style=\"width: 50.2749%; text-align: center;\">0.96<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.7251%; background-color: #efefef; text-align: center;\"><strong>\u60c5\u5831\u901a\u4fe1\u696d<\/strong><\/td>\n<td style=\"width: 50.2749%; text-align: center;\">1.07<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.7251%; background-color: #efefef; text-align: center;\"><strong>\u904b\u8f38\u696d\u3001\u90f5\u4fbf\u696d<\/strong><\/td>\n<td style=\"width: 50.2749%; text-align: center;\">1.14<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.7251%; background-color: #efefef; text-align: center;\"><strong>\u5378\u58f2\u696d<\/strong><\/td>\n<td style=\"width: 50.2749%; text-align: center;\">1.87<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.7251%; background-color: #efefef; text-align: center;\"><strong>\u5c0f\u58f2\u696d<\/strong><\/td>\n<td style=\"width: 50.2749%; text-align: center;\">1.79<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.7251%; background-color: #efefef; text-align: center;\"><strong>\u4e0d\u52d5\u7523\u696d\u3001\u7269\u54c1\u8cc3\u8cb8\u696d<\/strong><\/td>\n<td style=\"width: 50.2749%; text-align: center;\">0.36<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.7251%; background-color: #efefef; text-align: center;\"><strong>\u5b66\u8853\u7814\u7a76\u3001\u5c02\u9580\u30fb\u6280\u8853\u30b5\u30fc\u30d3\u30b9\u696d<\/strong><\/td>\n<td style=\"width: 50.2749%; text-align: center;\">0.43<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.7251%; background-color: #efefef; text-align: center;\"><strong>\u5bbf\u6cca\u3001\u98f2\u98df\u30b5\u30fc\u30d3\u30b9\u696d<\/strong><\/td>\n<td style=\"width: 50.2749%; text-align: center;\">0.96<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.7251%; background-color: #efefef; text-align: center;\"><strong>\u751f\u6d3b\u95a2\u9023\u30b5\u30fc\u30d3\u30b9\u696d\u3001\u5a2f\u697d\u696d<\/strong><\/td>\n<td style=\"width: 50.2749%; text-align: center;\">1<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 49.7251%; background-color: #efefef; text-align: center;\"><strong>\u30b5\u30fc\u30d3\u30b9\u696d\uff08\u4ed6\u306b\u5206\u985e\u3055\u308c\u306a\u3044\u3082\u306e\uff09<\/strong><\/td>\n<td style=\"width: 50.2749%; text-align: center;\">0.94<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u5c0f\u6570\u70b9\u4ee5\u4e0b\u7b2c3\u4f4d\u3092\u56db\u6368\u4e94\u5165<br \/>\n\u51fa\u5178\uff1a<a href=\"https:\/\/www.e-stat.go.jp\/stat-search\/files?page=1&amp;layout=datalist&amp;toukei=00553010&amp;tstat=000001019842&amp;cycle=7&amp;tclass1=000001240756&amp;tclass2=000001240757&amp;cycle_facet=tclass1&amp;tclass3val=0\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u5b9f\u614b\u8abf\u67fb\uff5c\u4e2d\u5c0f\u4f01\u696d\u5e81\uff08\u4ee4\u548c\uff17\u5e74\u901f\u5831|\u4ee4\u548c\uff16\u5e74\u5ea6\u6c7a\u7b97\u5b9f\u7e3e\uff09<\/a>\u3092\u5143\u306b\u4f5c\u8868<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306f\u3001<\/span>\u4ed5\u5165\u3084\u88fd\u9020\u3001\u8ca9\u58f2\u3092\u77ed\u3044\u30b5\u30a4\u30af\u30eb\u3067\u7e70\u308a\u8fd4\u3059\u5c0f\u58f2\u696d\u3084\u5378\u58f2\u696d\u306e\u6570\u5024\u304c\u9ad8\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u9ad8\u984d\u306a\u8cc7\u7523\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u8ca9\u58f2\u306b\u9650\u3089\u305a\u3001\u8cc3\u8cb8\u58f2\u4e0a\u3082\u591a\u3044\u3053\u3068\u304b\u3089\u3001\u4e0d\u52d5\u7523\u696d\u3001\u7269\u54c1\u8cc3\u8cb8\u696d\u3067\u306f\u3001\u6570\u5024\u304c\u4f4e\u3044\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>4.\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u304c\u4f4e\u3044\u5834\u5408\u306e\u6539\u5584\u7b56<\/h2>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u3092\u5411\u4e0a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u539f\u56e0\u306b\u5408\u308f\u305b\u3001<\/strong><\/span><strong>\u8a08\u7b97\u5f0f\u306e\u5206\u5b50\u3067\u3042\u308b\u200b<span style=\"color: #e25041;\">\u58f2\u4e0a\u9ad8\u3092\u5897\u52a0<\/span>\u200b\u3055\u305b\u308b\u304b\u3001\u5206\u6bcd\u306e\u200b<span style=\"color: #e25041;\">\u7dcf\u8cc7\u672c\uff08\u7dcf\u8cc7\u7523\uff09\u3092\u6e1b\u5c11<\/span>\u200b\u3055\u305b\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u305d\u308c\u3092\u8e0f\u307e\u3048\u3001\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u3092\u4e0a\u3052\u308b\u65b9\u6cd5\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\uff14\u3064\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u58f2\u4e0a\u9ad8\u306e\u5411\u4e0a<\/strong><\/li>\n<li><strong>\u904a\u4f11\u8cc7\u7523\u306e\u51e6\u5206<\/strong><\/li>\n<li><strong>\u8cc7\u91d1\u306e\u6ede\u7559\u3092\u306a\u304f\u3059<\/strong><\/li>\n<li><strong>\u5728\u5eab\u306e\u6700\u9069\u5316\u3092\u56f3\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3>4-1.\u58f2\u4e0a\u9ad8\u306e\u5411\u4e0a<\/h3>\n<p><strong>\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u3092\u4e0a\u3052\u308b\u305f\u3081\u306e\u57fa\u672c\u7684\u306a\u65b9\u6cd5\u304c\u3001\u58f2\u4e0a\u9ad8\u306e\u5897\u52a0\u3067\u3059\u3002<\/strong><\/p>\n<p>\u8cc7\u672c\u304c\u540c\u3058\u984d\u3067\u3042\u3063\u3066\u3082\u3001\u58f2\u4e0a\u9ad8\u304c\u5897\u3048\u308c\u3070\u3001\u8cc7\u672c\u3092\u6709\u52b9\u6d3b\u7528\u3067\u304d\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u304c\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>4-2.\u904a\u4f11\u8cc7\u7523\u306e\u51e6\u5206<\/h3>\n<p><strong>\u904a\u4f11\u8cc7\u7523\u3092\u51e6\u5206\u3059\u308b\u3053\u3068\u3067\u3001\u7dcf\u8cc7\u672c\u304c\u6e1b\u5c11\u3057\u3001\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u3092\u5411\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u304c\u4f4e\u3044\u8981\u56e0\u306e\u4e00\u3064\u304c\u3001\u58f2\u4e0a\u306b\u5bfe\u3057\u3001\u5206\u6bcd\u3067\u3042\u308b\u8cc7\u672c\u304c\u591a\u3059\u304e\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u7720\u3063\u3066\u3044\u308b\u4e0d\u52d5\u7523\u3084\u3001\u4f7f\u3063\u3066\u3044\u306a\u3044\u53e4\u3044\u8a2d\u5099\u306a\u3069\u306e\u4e8b\u696d\u306b\u6d3b\u7528\u3067\u304d\u3066\u3044\u306a\u3044\u8cc7\u7523\u3092\u51e6\u5206\u3059\u308b\u3053\u3068\u3067\u3001\u5206\u6bcd\u3068\u306a\u308b\u8cc7\u672c\u3092\u6e1b\u3089\u3057\u3001\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u904a\u4f11\u8cc7\u7523\u3092\u58f2\u5374\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u8cc7\u7523\u3060\u3051\u3067\u306a\u304f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u7dad\u6301\u7ba1\u7406\u8cbb\u304c\u6e1b\u308b\u3053\u3068\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u5f97\u3089\u308c\u308b\u58f2\u5374\u76ca\u306b\u306f\u6cd5\u4eba\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>4-3.\u8cc7\u91d1\u306e\u6ede\u7559\u3092\u306a\u304f\u3059<\/h3>\n<p><strong>\u6709\u52b9\u6d3b\u7528\u3067\u304d\u3066\u3044\u306a\u3044\u8cc7\u91d1\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u6d41\u308c\u3092\u898b\u76f4\u3059\u3053\u3068\u3067\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u304c\u6539\u5584\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u58f2\u4e0a\u91d1\u306e\u56de\u53ce\u306b\u6642\u9593\u304c\u304b\u304b\u3063\u3066\u3044\u305f\u308a\u3001\u878d\u8cc7\u3092\u53d7\u3051\u305f\u307e\u307e\u6d3b\u7528\u3067\u304d\u3066\u3044\u306a\u3044\u73fe\u91d1\u304c\u3042\u308b\u5834\u5408\u3001\u8cc7\u91d1\u304c\u6ede\u7559\u3057\u3066\u3044\u308b\u72b6\u614b\u3068\u3044\u3048\u307e\u3059\u3002\u56de\u53ce\u30b5\u30a4\u30c8\u3092\u898b\u76f4\u3057\u305f\u308a\u3001\u4e0d\u8981\u306a\u878d\u8cc7\u3092\u8fd4\u6e08\u3059\u308b\u3053\u3068\u3067\u3001\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306e\u6539\u5584\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>4-4.\u5728\u5eab\u306e\u6700\u9069\u5316\u3092\u56f3\u308b<\/h3>\n<p><strong>\u904e\u5270\u306b\u5728\u5eab\uff08\u68da\u5378\u8cc7\u7523\uff09\u3092\u62b1\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5728\u5eab\u306e\u6700\u9069\u5316\u3092\u56f3\u308a\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u5728\u5eab\u304c\u904e\u5270\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u88fd\u54c1\u3084\u539f\u6750\u6599\u306e\u5728\u5eab\u3092\u9069\u6b63\u306b\u4fdd\u3064\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u30bb\u30fc\u30eb\u306a\u3069\u3092\u884c\u3044\u3001\u5728\u5eab\u3092\u58f2\u5374\u3059\u308b\u307b\u304b\u3001\u5728\u5eab\u30b7\u30b9\u30c6\u30e0\u306e\u898b\u76f4\u3057\u3084\u88fd\u9020\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3059\u308b\u3053\u3068\u3067\u3001\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u306e\u6539\u5584\u304c\u898b\u8fbc\u3081\u307e\u3059\u3002<\/p>\n<h2>5.\u7d4c\u55b6\u306e\u304a\u60a9\u307f\u306f\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/span>\u3067\u306f\u3001\u9867\u554f\u7a0e\u7406\u58eb\u3068\u3057\u3066\u4f1a\u793e\u7d4c\u55b6\u306e\u4f34\u8d70\u3092\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u9867\u554f\u7a0e\u7406\u58eb\u306e\u5f79\u5272\u306f\u3001\u7bc0\u7a0e\u3068\u7a0e\u52d9\u7533\u544a\u3070\u304b\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6570\u5024\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3060\u304b\u3089\u3053\u305d\u3001\u983c\u308a\u306b\u306a\u308b\u7d4c\u55b6\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u306a\u308b\u306f\u305a\u3067\u3059\u3002<br \/>\n\u7a0e\u52d9\u3060\u3051\u3067\u306a\u304f\u3001\u6cd5\u52d9\u3001\u52b4\u52d9\u3001\u4e8b\u696d\u627f\u7d99\u306a\u3069\u3001\u7d4c\u55b6\u306b\u95a2\u308f\u308b\u3042\u3089\u3086\u308b\u8ab2\u984c\u306b\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u307e\u30672\u4e07\u4ef6\u8d85\u306e\u7a0e\u52d9\u9867\u554f\u3092\u52d9\u3081\u3066\u304a\u308a\u3001\u591a\u7a2e\u591a\u69d8\u306a\u696d\u754c\u696d\u7a2e\u3001\u4f1a\u793e\u898f\u6a21\u306b\u3082\u5bfe\u5fdc\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><strong>\u7d4c\u55b6\u306e\u304a\u60a9\u307f\u306f\u3001<\/strong><a href=\"https:\/\/www.ht-tax.or.jp\/group\/komon\/\" target=\"_blank\" rel=\"noopener\"><strong>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/strong><\/a><strong>\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h2>6.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001<strong><span style=\"color: #e25041;\">\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387<\/span><\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3082\u3046\u4e00\u5ea6\u3001\u632f\u308a\u8fd4\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li><strong>\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\u3068\u306f\uff1f<\/strong><\/li>\n<\/ul>\n<p>\u7dcf\u8cc7\u672c\u56de\u8ee2\u7387\uff08\u7dcf\u8cc7\u7523\u56de\u8ee2\u7387\uff09\u306f\u3001\u8cc7\u672c\u904b\u7528\u52b9\u7387\u3092\u8868\u3059\u6307\u6a19\u306e\u3072\u3068\u3064\u3067\u3001<strong>\u4f1a\u793e\u306e\u8cc7\u672c\u3092\u3044\u304b\u306b\u52b9\u7387\u7684\u306b\u6d3b\u7528\u3057\u3001\u58f2\u4e0a\u9ad8\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u304b\u3092\u793a\u3059\u6570\u5024<\/strong>\u3067\u3059\u3002<br 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