{"id":1129,"date":"2026-08-03T10:00:50","date_gmt":"2026-08-03T01:00:50","guid":{"rendered":"https:\/\/www.goodjob-navi.com\/column\/?p=1129"},"modified":"2026-07-30T18:44:57","modified_gmt":"2026-07-30T09:44:57","slug":"howto-become-sole-proprietor","status":"publish","type":"post","link":"https:\/\/www.goodjob-navi.com\/column\/industry\/howto-become-sole-proprietor\/","title":{"rendered":"\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u306b\u306f\uff1f\u624b\u7d9a\u304d\u3084\u6ce8\u610f\u70b9\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<div class=\"column_wrap\">\n<div class=\"txtbox\">\n<p>\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u306b\u306f\u3001\u4f55\u304b\u3089\u59cb\u3081\u308c\u3070\u3088\u3044\u306e\u3060\u308d\u3046\u300d\u3068\u60a9\u3080\u4eba\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u4f1a\u793e\u54e1\u3084\u6d3e\u9063\u793e\u54e1\u3068\u3057\u3066\u50cd\u304d\u306a\u304c\u3089\u72ec\u7acb\u3084\u526f\u696d\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u3001\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u3084\u7a0e\u91d1\u30fb\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u306a\u3069\u3001\u78ba\u8a8d\u3059\u3079\u304d\u3053\u3068\u304c\u6570\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f53\u8a18\u4e8b\u3067\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u50cd\u304d\u65b9\u306a\u306e\u304b\u3092\u6574\u7406\u3057\u305f\u4e0a\u3067\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u305f\u3081\u306e\u30b9\u30c6\u30c3\u30d7\u3084\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u6ce8\u610f\u70b9\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u81ea\u5206\u306b\u5408\u3063\u305f\u50cd\u304d\u65b9\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u3001\u72ec\u7acb\u3084\u526f\u696d\u306b\u5411\u3051\u305f\u6e96\u5099\u3092\u9032\u3081\u308b\u305f\u3081\u306e\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<p><!--\u30001\u3000--><\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">1<\/span> \u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\uff1f<\/a><ul><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_2\">1.1<\/span> \u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3084\u6cd5\u4eba\u3068\u306e\u9055\u3044<\/a><\/li><\/ul><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_1\">2<\/span> \u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u306b\u306f\uff1f<\/a><ul><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_2\">2.1<\/span> \u4e8b\u696d\u5185\u5bb9\u3084\u50cd\u304d\u65b9\u3092\u6c7a\u3081\u308b<\/a><\/li><li><a href=\"#i-5\"><span class=\"toc_number toc_depth_2\">2.2<\/span> \u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b<\/a><\/li><li><a href=\"#i-6\"><span class=\"toc_number toc_depth_2\">2.3<\/span> \u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u3092\u691c\u8a0e\u3059\u308b<\/a><\/li><li><a href=\"#i-7\"><span class=\"toc_number toc_depth_2\">2.4<\/span> \u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u3092\u78ba\u8a8d\u3059\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#i-8\"><span class=\"toc_number toc_depth_1\">3<\/span> \u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/a><ul><li><a href=\"#i-9\"><span class=\"toc_number toc_depth_2\">3.1<\/span> \u30e1\u30ea\u30c3\u30c8<\/a><\/li><li><a href=\"#i-10\"><span class=\"toc_number toc_depth_2\">3.2<\/span> \u30c7\u30e1\u30ea\u30c3\u30c8<\/a><\/li><\/ul><\/li><li><a href=\"#i-11\"><span class=\"toc_number toc_depth_1\">4<\/span> \u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/a><\/li><li><a href=\"#i-12\"><span class=\"toc_number toc_depth_1\">5<\/span> \u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\uff1f<\/span><\/h2>\n<div class=\"banner\"><img decoding=\"async\" src=\"https:\/\/www.goodjob-navi.com\/column\/wp-content\/uploads\/2026\/07\/img-howto-become-sole-proprietor1.jpg\" alt=\"\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\uff1f\"><\/div>\n<div class=\"txtbox\">\n<p><span class=\"txt_bold txt_red\">\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u3001\u6cd5\u4eba\u3092\u8a2d\u7acb\u305b\u305a\u3001\u500b\u4eba\u3067\u53cd\u5fa9\u30fb\u7d99\u7d9a\u3057\u3066\u4e8b\u696d\u3092\u55b6\u3080\u4eba\u3092\u6307\u3059\u7a0e\u6cd5\u4e0a\u306e\u533a\u5206<\/span>\u3067\u3059\u3002\u4f1a\u793e\u54e1\u3084\u6d3e\u9063\u793e\u54e1\u306e\u3088\u3046\u306b\u4f01\u696d\u3068\u96c7\u7528\u5951\u7d04\u3092\u7d50\u3076\u50cd\u304d\u65b9\u3068\u306f\u7570\u306a\u308a\u3001\u81ea\u5206\u3067\u4ed5\u4e8b\u3092\u53d7\u6ce8\u3057\u3001\u53ce\u5165\u3084\u7a0e\u91d1\u3092\u7ba1\u7406\u3057\u307e\u3059\u30021\u4eba\u3067\u55b6\u3080\u5834\u5408\u3060\u3051\u3067\u306a\u304f\u3001\u5bb6\u65cf\u3084\u5f93\u696d\u54e1\u3068\u4e8b\u696d\u3092\u884c\u3046\u5834\u5408\u3067\u3082\u3001\u6cd5\u4eba\u3067\u306a\u3051\u308c\u3070\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u5f53\u305f\u308a\u307e\u3059\u3002<\/p>\n<p class=\"mb0\"><span class=\"txt_bold\">\u7a0e\u6cd5\u4e0a\u3067\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u306b\u306f\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3078\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\uff08\u958b\u696d\u5c4a\uff09\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span>\u6240\u5f97\u306f\u58f2\u4e0a\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3067\u3001\u56fa\u5b9a\u7d66\u3092\u53d7\u3051\u53d6\u308b\u50cd\u304d\u65b9\u3068\u306f\u7570\u306a\u308a\u3001\u4e8b\u696d\u306e\u6210\u679c\u304c\u305d\u306e\u307e\u307e\u53ce\u5165\u306b\u53cd\u6620\u3055\u308c\u307e\u3059\u3002\u53ce\u5165\u306e\u8a18\u9332\u304b\u3089\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308b\u7d0d\u7a0e\u307e\u3067\u3092\u81ea\u5206\u3067\u884c\u3046\u70b9\u304c\u3001\u96c7\u7528\u3055\u308c\u308b\u50cd\u304d\u65b9\u3068\u306e\u9055\u3044\u3067\u3059\u3002<\/p>\n<p class=\"text_right\"><small>\u51fa\u5178\uff1a<cite><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2090.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81\u300cNo.2090\u3000\u65b0\u305f\u306b\u4e8b\u696d\u3092\u59cb\u3081\u305f\u3068\u304d\u306e\u5c4a\u51fa\u306a\u3069\u300d<\/a><\/cite><\/small><\/p>\n<\/div>\n<p><!--\u3000\u5c0f\u898b\u51fa\u3057\u3000--><\/p>\n<h3><span id=\"i-2\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3084\u6cd5\u4eba\u3068\u306e\u9055\u3044<\/span><\/h3>\n<div class=\"txtbox\">\n<p><span class=\"txt_bold txt_red\">\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30fb\u6cd5\u4eba\u306e\u9055\u3044\u306f\u3001\u8a00\u8449\u304c\u6307\u3059\u5bfe\u8c61\u3068\u4e8b\u696d\u306e\u59cb\u3081\u65b9\u306b\u3042\u308a\u307e\u3059\u3002<\/span>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306f\u7d44\u7e54\u306b\u5c5e\u3055\u305a\u500b\u4eba\u3067\u50cd\u304f\u50cd\u304d\u65b9\u306e\u547c\u79f0\u3067\u3001\u7a0e\u52d9\u4e0a\u306e\u533a\u5206\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3068\u3057\u3066\u500b\u4eba\u3067\u53cd\u5fa9\u30fb\u7d99\u7d9a\u3057\u3066\u4e8b\u696d\u3092\u55b6\u3081\u3070\u3001\u7a0e\u6cd5\u4e0a\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p><span class=\"txt_bold\">\u6cd5\u4eba\u306f\u3001\u6cd5\u52d9\u5c40\u3067\u306e\u767b\u8a18\u306b\u3088\u3063\u3066\u8a2d\u7acb\u3059\u308b\u3001\u6cd5\u5f8b\u4e0a\u306e\u4eba\u683c\u3092\u8a8d\u3081\u3089\u308c\u305f\u7d44\u7e54<\/span>\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u3060\u3051\u3067\u59cb\u3081\u3089\u308c\u307e\u3059\u304c\u3001\u6cd5\u4eba\u306e\u8a2d\u7acb\u306b\u306f\u767b\u8a18\u3084\u6cd5\u5b9a\u8cbb\u7528\u3001\u8cc7\u672c\u91d1\u304c\u5fc5\u8981\u3067\u3059\u3002\u7d0d\u3081\u308b\u7a0e\u91d1\u3082\u7570\u306a\u308a\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306f\u6240\u5f97\u7a0e\u304c\u3001\u6cd5\u4eba\u306b\u306f\u6cd5\u4eba\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p><!--\u30002\u3000--><\/p>\n<h2><span id=\"i-3\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u306b\u306f\uff1f<\/span><\/h2>\n<div class=\"banner\"><img decoding=\"async\" src=\"https:\/\/www.goodjob-navi.com\/column\/wp-content\/uploads\/2026\/07\/img-howto-become-sole-proprietor2.jpg\" alt=\"\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u306b\u306f\uff1f\"><\/div>\n<div class=\"txtbox\">\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u306b\u306f\u3001\u4e8b\u696d\u5185\u5bb9\u3092\u6c7a\u3081\u305f\u4e0a\u3067\u3001\u7a0e\u52d9\u7f72\u3078\u306e\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u3084\u7a0e\u91d1\u30fb\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u3092\u9032\u3081\u307e\u3059\u3002\u591a\u304f\u306e\u5834\u5408\u3001\u7279\u5225\u306a\u8cc7\u683c\u306f\u5fc5\u9808\u3067\u306f\u306a\u304f\u3001\u521d\u3081\u3066\u72ec\u7acb\u3084\u526f\u696d\u306b\u6311\u3080\u4eba\u3067\u3082\u3001\u624b\u9806\u3092\u62bc\u3055\u3048\u308c\u3070\u6e96\u5099\u3092\u9032\u3081\u3089\u308c\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u307e\u3067\u306e\u57fa\u672c\u7684\u306a\u30b9\u30c6\u30c3\u30d7\u30924\u3064\u306e\u6bb5\u968e\u306b\u5206\u3051\u3066\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<p><!--\u3000\u5c0f\u898b\u51fa\u3057\u3000--><\/p>\n<h3><span id=\"i-4\">\u4e8b\u696d\u5185\u5bb9\u3084\u50cd\u304d\u65b9\u3092\u6c7a\u3081\u308b<\/span><\/h3>\n<div class=\"txtbox\">\n<p><span class=\"txt_bold txt_red\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u6700\u521d\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u53d6\u308a\u7d44\u3080\u4e8b\u696d\u5185\u5bb9\u3068\u50cd\u304d\u65b9\u3092\u6c7a\u3081\u308b\u3053\u3068<\/span>\u3067\u3059\u3002\u3069\u306e\u3088\u3046\u306a\u4ed5\u4e8b\u3067\u53ce\u5165\u3092\u5f97\u308b\u306e\u304b\u3001\u5c02\u696d\u3067\u59cb\u3081\u308b\u306e\u304b\u526f\u696d\u304b\u3089\u59cb\u3081\u308b\u306e\u304b\u3092\u6574\u7406\u3059\u308b\u3068\u3001\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3084\u6e96\u5099\u3092\u898b\u6975\u3081\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002\u3042\u308f\u305b\u3066\u4e8b\u696d\u8a08\u753b\u3084\u96c6\u5ba2\u306e\u65b9\u6cd5\u3092\u8003\u3048\u3066\u304a\u304f\u3068\u3001\u72ec\u7acb\u5f8c\u306e\u53ce\u5165\u306e\u898b\u901a\u3057\u3092\u7acb\u3066\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"mb0\"><span class=\"txt_bold\">\u696d\u7a2e\u306b\u3088\u3063\u3066\u306f\u8a31\u8a8d\u53ef\u304c\u5fc5\u8981\u3067\u3001\u4f8b\u3048\u3070\u98f2\u98df\u5e97\u306f\u98df\u54c1\u885b\u751f\u6cd5\u306b\u57fa\u3065\u304f\u55b6\u696d\u8a31\u53ef\u3001\u7f8e\u5bb9\u5ba4\u306f\u7f8e\u5bb9\u5e2b\u306e\u8cc7\u683c\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span>\u958b\u696d\u524d\u306b\u3001\u81ea\u5206\u306e\u4e8b\u696d\u3078\u8a31\u8a8d\u53ef\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u3092\u7ba1\u8f44\u306e\u7a93\u53e3\u3067\u78ba\u8a8d\u3059\u308b\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<p class=\"mb0 text_right\"><small>\u51fa\u5178\uff1a<cite><a href=\"https:\/\/laws.e-gov.go.jp\/law\/322AC0000000233\" target=\"_blank\">e-Gov \u6cd5\u4ee4\u691c\u7d22\u300c\u98df\u54c1\u885b\u751f\u6cd5\u300d<\/a><\/cite><\/small><\/p>\n<p class=\"text_right\"><small>\u51fa\u5178\uff1a<cite><a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000124874.html\" target=\"_blank\">\u539a\u751f\u52b4\u50cd\u7701\u300c\u7f8e\u5bb9\u5e2b\u6cd5\u306e\u6982\u8981\u300d<\/a><\/cite><\/small><\/p>\n<\/div>\n<h3><span id=\"i-5\">\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b<\/span><\/h3>\n<div class=\"txtbox\">\n<p><span class=\"txt_bold txt_red\">\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u4e8b\u696d\u3092\u59cb\u3081\u308b\u306b\u306f\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3078\u958b\u696d\u5c4a\uff08\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\uff09\u3092\u63d0\u51fa<\/span>\u3057\u307e\u3059\u3002\u958b\u696d\u5c4a\u306f\u3001\u65b0\u305f\u306b\u4e8b\u696d\u3092\u59cb\u3081\u305f\u4e8b\u5b9f\u3092\u7a0e\u52d9\u7f72\u3078\u77e5\u3089\u305b\u308b\u57fa\u672c\u306e\u624b\u7d9a\u304d\u3067\u3001\u63d0\u51fa\u306b\u8cbb\u7528\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u63d0\u51fa\u65b9\u6cd5\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3001\u90f5\u9001\u3001e-Tax\u306b\u3088\u308b\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u8acb\u306e3\u901a\u308a\u304b\u3089\u9078\u3079\u307e\u3059\u3002<\/p>\n<p class=\"mb0\">\u63d0\u51fa\u671f\u9650\u306f\u958b\u696d\u3057\u305f\u6642\u671f\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<span class=\"txt_bold\">2026\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u696d\u3057\u305f\u5834\u5408\u306f\u3001\u5f53\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u304c\u539f\u5247\u3067\u30012025\u5e7412\u670831\u65e5\u307e\u3067\u306e\u958b\u696d\u306f\u5f93\u6765\u3069\u304a\u308a\u958b\u696d\u65e5\u304b\u30891\u304b\u6708\u4ee5\u5185\u304c\u671f\u9650<\/span>\u3067\u3059\u3002<\/p>\n<p class=\"text_right\"><small>\u51fa\u5178\uff1a<cite><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2090.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81\u300cNo.2090\u3000\u65b0\u305f\u306b\u4e8b\u696d\u3092\u59cb\u3081\u305f\u3068\u304d\u306e\u5c4a\u51fa\u306a\u3069\u300d<\/a><\/cite><\/small><\/p>\n<\/div>\n<h3><span id=\"i-6\">\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u3092\u691c\u8a0e\u3059\u308b<\/span><\/h3>\n<div class=\"txtbox\">\n<p><span class=\"txt_bold txt_red\">\u78ba\u5b9a\u7533\u544a\u3067\u9752\u8272\u7533\u544a\u3092\u5e0c\u671b\u3059\u308b\u5834\u5408\u306f\u3001\u958b\u696d\u5c4a\u3068\u306f\u5225\u306b\u3001\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u3092\u691c\u8a0e<\/span>\u3057\u307e\u3057\u3087\u3046\u3002\u9752\u8272\u7533\u544a\u306b\u306f\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306a\u3069\u306e\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u63a7\u9664\u306b\u306f\u8907\u5f0f\u7c3f\u8a18\u3067\u306e\u8a18\u5e33\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u6d3b\u7528\u3057\u3066\u5e33\u7c3f\u4ed8\u3051\u306e\u6e96\u5099\u3092\u6574\u3048\u308b\u3068\u3001\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p class=\"mb0\"><span class=\"txt_bold\">\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u539f\u5247\u305d\u306e\u5e74\u306e3\u670815\u65e5\u307e\u3067\u30011\u670816\u65e5\u4ee5\u964d\u306e\u958b\u696d\u306a\u3089\u958b\u696d\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185<\/span>\u3067\u3059\u3002\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306f\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a2027\u5e74\u5206\uff08\u4ee4\u548c9\u5e74\u5206\uff09\u4ee5\u5f8c\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u6700\u592775\u4e07\u5186\u3078\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p class=\"mb0 text_right\"><small>\u51fa\u5178\uff1a<cite><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2090.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81\u300cNo.2090\u3000\u65b0\u305f\u306b\u4e8b\u696d\u3092\u59cb\u3081\u305f\u3068\u304d\u306e\u5c4a\u51fa\u306a\u3069\u300d<\/a><\/cite><\/small><\/p>\n<p class=\"text_right\"><small>\u51fa\u5178\uff1a<cite><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" target=\"_blank\">\u8ca1\u52d9\u7701\u300c\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u300d<\/a><\/cite><\/small><\/p>\n<\/div>\n<h3><span id=\"i-7\">\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u3092\u78ba\u8a8d\u3059\u308b<\/span><\/h3>\n<div class=\"txtbox\">\n<p><span class=\"txt_bold txt_red\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u3068\u3001\u78ba\u5b9a\u7533\u544a\u306e\u6e96\u5099\u306b\u52a0\u3048\u3066\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3084\u56fd\u6c11\u5e74\u91d1\u3078\u306e\u5207\u308a\u66ff\u3048\u624b\u7d9a\u304d\u304c\u5fc5\u8981<\/span>\u3067\u3059\u3002\u4f1a\u793e\u3092\u9000\u8077\u3057\u3066\u72ec\u7acb\u3059\u308b\u5834\u5408\u3001\u52e4\u52d9\u5148\u306e\u5065\u5eb7\u4fdd\u967a\u3068\u539a\u751f\u5e74\u91d1\u304b\u3089\u5916\u308c\u308b\u305f\u3081\u3001\u9000\u8077\u65e5\u306e\u7fcc\u65e5\u304b\u308914\u65e5\u4ee5\u5185\u306b\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306f\u4f4f\u6240\u5730\u306e\u5e02\u533a\u753a\u6751\u306e\u7a93\u53e3\u3067\u3001\u56fd\u6c11\u5e74\u91d1\u306f\u5e02\u533a\u753a\u6751\u306e\u56fd\u6c11\u5e74\u91d1\u62c5\u5f53\u7a93\u53e3\u307e\u305f\u306f\u5e74\u91d1\u4e8b\u52d9\u6240\u3067\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002\u526f\u696d\u3068\u3057\u3066\u59cb\u3081\u308b\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u52e4\u52d9\u5148\u306e\u793e\u4f1a\u4fdd\u967a\u3092\u7d99\u7d9a\u3057\u307e\u3059\u3002<\/p>\n<p class=\"mb0\">\u3042\u308f\u305b\u3066\u3001\u65e5\u3005\u306e\u53ce\u5165\u3084\u7d4c\u8cbb\u3092\u8a18\u9332\u3059\u308b\u5e33\u7c3f\u4ed8\u3051\u3068\u3001\u7fcc\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u306b\u5411\u3051\u305f\u6e96\u5099\u3082\u5fc5\u8981\u3067\u3059\u3002<span class=\"txt_bold\">\u304a\u91d1\u306e\u7ba1\u7406\u3092\u3057\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u3001\u4e8b\u696d\u7528\u306e\u9280\u884c\u53e3\u5ea7\u306e\u958b\u8a2d\u3084\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3059\u308b\u3068\u3001\u78ba\u5b9a\u7533\u544a\u306e\u4f5c\u696d\u3092\u52b9\u7387\u5316\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p class=\"mb0 text_right\"><small>\u51fa\u5178\uff1a<cite><a href=\"https:\/\/www.mhlw.go.jp\/stf\/newpage_21539.html\" target=\"_blank\">\u539a\u751f\u52b4\u50cd\u7701\u300c\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u52a0\u5165\u30fb\u8131\u9000\u306b\u3064\u3044\u3066\u300d<\/a><\/cite><\/small><\/p>\n<p class=\"mb0 text_right\"><small>\u51fa\u5178\uff1a<cite><a href=\"https:\/\/www.nenkin.go.jp\/service\/kokunen\/kanyu\/20140710-04.html\" target=\"_blank\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u300c\u56fd\u6c11\u5e74\u91d1\u306b\u52a0\u5165\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u300d<\/a><\/cite><\/small><\/p>\n<p class=\"text_right\"><small>\u51fa\u5178\uff1a<cite><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2090.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81\u300cNo.2090\u3000\u65b0\u305f\u306b\u4e8b\u696d\u3092\u59cb\u3081\u305f\u3068\u304d\u306e\u5c4a\u51fa\u306a\u3069\u300d<\/a><\/cite><\/small><\/p>\n<\/div>\n<p><!--\u30003\u3000--><\/p>\n<h2><span id=\"i-8\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h2>\n<div class=\"banner\"><img decoding=\"async\" src=\"https:\/\/www.goodjob-navi.com\/column\/wp-content\/uploads\/2026\/07\/img-howto-become-sole-proprietor3.jpg\" alt=\"\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\"><\/div>\n<div class=\"txtbox\">\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306f\u3001\u50cd\u304d\u65b9\u306e\u81ea\u7531\u5ea6\u304c\u9ad8\u3044\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3001\u53ce\u5165\u3084\u793e\u4f1a\u4fdd\u969c\u3001\u4e8b\u52d9\u4f5c\u696d\u306e\u9762\u3067\u6ce8\u610f\u3059\u3079\u304d\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002\u96c7\u7528\u3055\u308c\u308b\u50cd\u304d\u65b9\u3068\u6bd4\u3079\u3066\u5229\u70b9\u3068\u8ca0\u62c5\u306e\u4e21\u65b9\u306b\u9055\u3044\u304c\u3042\u308b\u305f\u3081\u3001\u72ec\u7acb\u3084\u526f\u696d\u306e\u524d\u306b\u4e21\u9762\u3092\u628a\u63e1\u3059\u308b\u3068\u3001\u81ea\u5206\u306b\u5408\u3046\u50cd\u304d\u65b9\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p><!--\u3000\u5c0f\u898b\u51fa\u3057\u3000--><\/p>\n<h3><span id=\"i-9\">\u30e1\u30ea\u30c3\u30c8<\/span><\/h3>\n<div class=\"txtbox\">\n<p><span class=\"txt_bold txt_red\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u50cd\u304d\u65b9\u306e\u81ea\u7531\u5ea6\u306e\u9ad8\u3055\u3068\u3001\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u3084\u3059\u3044\u4ed5\u7d44\u307f\u304c\u3042\u308b\u70b9<\/span>\u3067\u3059\u3002\u50cd\u304f\u6642\u9593\u3084\u5834\u6240\u3001\u4ed5\u4e8b\u306e\u9032\u3081\u65b9\u3092\u81ea\u5206\u3067\u6c7a\u3081\u3084\u3059\u304f\u3001\u52e4\u52d9\u6642\u9593\u3084\u52e4\u52d9\u5730\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u4f1a\u793e\u54e1\u3068\u306f\u7570\u306a\u308b\u67d4\u8edf\u3055\u304c\u3042\u308a\u307e\u3059\u3002<span class=\"txt_bold\">\u53d7\u6ce8\u3057\u305f\u5206\u304c\u53ce\u5165\u306b\u76f4\u7d50\u3059\u308b\u305f\u3081\u3001\u52aa\u529b\u3084\u6210\u679c\u6b21\u7b2c\u3067\u53ce\u5165\u30a2\u30c3\u30d7\u3092\u76ee\u6307\u305b\u307e\u3059\u3002<\/span>\u526f\u696d\u3068\u3057\u3066\u5c0f\u3055\u304f\u59cb\u3081\u3001\u8ecc\u9053\u306b\u4e57\u3063\u3066\u304b\u3089\u5c02\u696d\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u3078\u79fb\u884c\u3059\u308b\u306e\u3082\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p class=\"mb0\">\u958b\u696d\u306b\u5927\u304d\u306a\u8cbb\u7528\u306f\u304b\u304b\u3089\u305a\u3001\u7a0e\u52d9\u7f72\u3078\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308c\u3070\u4e8b\u696d\u3092\u59cb\u3081\u3089\u308c\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u4e8b\u696d\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3092\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u9752\u8272\u7533\u544a\u3092\u9078\u3079\u30702026\u5e74\u5206\u307e\u3067\u306f\u6700\u592765\u4e07\u5186\u30012027\u5e74\u5206\u304b\u3089\u306f\u6700\u592775\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306a\u3069\u3001\u7bc0\u7a0e\u306b\u3064\u306a\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p class=\"text_right\"><small>\u51fa\u5178\uff1a<cite><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" target=\"_blank\">\u8ca1\u52d9\u7701\u300c\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u300d<\/a><\/cite><\/small><\/p>\n<\/div>\n<h3><span id=\"i-10\">\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h3>\n<div class=\"txtbox\">\n<p><span class=\"txt_bold txt_red\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4e3b\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u53ce\u5165\u304c\u5b89\u5b9a\u3057\u306b\u304f\u304f\u3001\u7a0e\u52d9\u3084\u793e\u4f1a\u4fdd\u969c\u306e\u8ca0\u62c5\u3092\u81ea\u5206\u3067\u62c5\u3046\u5fc5\u8981\u304c\u3042\u308b\u70b9<\/span>\u3067\u3059\u3002\u4ed5\u4e8b\u91cf\u3084\u5831\u916c\u304c\u6708\u306b\u3088\u3063\u3066\u5909\u52d5\u3057\u3084\u3059\u304f\u3001\u6bce\u6708\u6c7a\u307e\u3063\u305f\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u4f1a\u793e\u54e1\u3068\u6bd4\u3079\u3066\u3001\u53ce\u5165\u304c\u8aad\u307f\u306b\u304f\u3044\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002\u65e5\u3005\u306e\u5e33\u7c3f\u4ed8\u3051\u3084\u5e741\u56de\u306e\u78ba\u5b9a\u7533\u544a\u3082\u81ea\u5206\u3067\u884c\u3046\u305f\u3081\u3001\u672c\u696d\u306b\u52a0\u3048\u3066\u4e8b\u52d9\u4f5c\u696d\u306e\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p><span class=\"txt_bold\">\u793e\u4f1a\u4fdd\u969c\u306e\u9762\u3067\u3082\u9055\u3044\u304c\u3042\u308a\u3001\u539a\u751f\u5e74\u91d1\u3084\u96c7\u7528\u4fdd\u967a\u306e\u3042\u308b\u4f1a\u793e\u54e1\u3068\u6bd4\u3079\u3066\u3001\u516c\u7684\u306a\u7d66\u4ed8\u304c\u624b\u8584\u306b\u306a\u308a\u3084\u3059\u3044\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981<\/span>\u3067\u3059\u3002\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3084\u56fd\u6c11\u5e74\u91d1\u306e\u4fdd\u967a\u6599\u3092\u5168\u984d\u81ea\u5206\u3067\u8ca0\u62c5\u3059\u308b\u70b9\u3082\u3001\u52b4\u4f7f\u3067\u6298\u534a\u3059\u308b\u4f1a\u793e\u54e1\u3068\u306e\u9055\u3044\u3067\u3059\u3002\u53ce\u5165\u304c\u4e0d\u5b89\u5b9a\u3068\u898b\u306a\u3055\u308c\u3084\u3059\u304f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u3084\u878d\u8cc7\u306e\u5be9\u67fb\u3067\u4e0d\u5229\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p><!--\u30004\u3000--><\/p>\n<h2><span id=\"i-11\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/span><\/h2>\n<div class=\"txtbox\">\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u969b\u306f\u3001\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u50cd\u304d\u65b9\u3084\u53ce\u5165\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u6ce8\u610f\u70b9\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u4f1a\u793e\u54e1\u304c\u526f\u696d\u3068\u3057\u3066\u59cb\u3081\u308b\u5834\u5408\u3084\u3001\u9000\u8077\u3057\u3066\u72ec\u7acb\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u78ba\u8a8d\u3059\u3079\u304d\u70b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u4e3b\u306a\u6ce8\u610f\u70b9\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"borderbox mb0\">\n<ul>\n<li>\u4f1a\u793e\u54e1\u306e\u526f\u696d\u3068\u3057\u3066\u59cb\u3081\u308b\u5834\u5408\u306f\u3001\u52e4\u52d9\u5148\u306e\u5c31\u696d\u898f\u5247\u3067\u526f\u696d\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u9000\u8077\u3057\u3066\u72ec\u7acb\u3059\u308b\u5834\u5408\u306f\u3001\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u3068\u539f\u5247\u3068\u3057\u3066\u5931\u696d\u624b\u5f53\uff08\u57fa\u672c\u624b\u5f53\uff09\u3092\u53d7\u3051\u53d6\u308c\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u5f71\u97ff\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u914d\u5076\u8005\u306a\u3069\u306e\u6276\u990a\u306b\u5165\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u958b\u696d\u306b\u3088\u3063\u3066\u6276\u990a\u304b\u3089\u5916\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u52a0\u5165\u5148\u306e\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306e\u898f\u5b9a\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306a\u3069\u306f\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u751f\u3058\u308b\u305f\u3081\u3001\u5c06\u6765\u306e\u7a0e\u8ca0\u62c5\u3092\u898b\u8fbc\u3093\u3067\u304a\u304f<\/li>\n<li>\u696d\u7a2e\u306b\u3088\u3063\u3066\u306f\u500b\u4eba\u4e8b\u696d\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u81ea\u5206\u306e\u4e8b\u696d\u304c\u8a72\u5f53\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p class=\"text_right\"><small>\u51fa\u5178\uff1a<cite><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6501.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81\u300cNo.6501\u3000\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u300d<\/a><\/cite><\/small><\/p>\n<p><span class=\"txt_bold txt_red\">\u5224\u65ad\u306b\u8ff7\u3046\u70b9\u3084\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u3084\u81ea\u6cbb\u4f53\u3001\u5e74\u91d1\u4e8b\u52d9\u6240\u306a\u3069\u306e\u7a93\u53e3\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u6e96\u5099\u3092\u9032\u3081\u308b\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/span>\u65e9\u3081\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u3001\u624b\u7d9a\u304d\u306e\u6f0f\u308c\u3084\u601d\u308f\u306c\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u304e\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p><!--\u3000\u307e\u3068\u3081\u3000--><\/p>\n<h2><span id=\"i-12\">\u307e\u3068\u3081<\/span><\/h2>\n<div class=\"txtbox\">\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u3001\u6cd5\u4eba\u3092\u8a2d\u7acb\u305b\u305a\u3001\u500b\u4eba\u3067\u53cd\u5fa9\u30fb\u7d99\u7d9a\u3057\u3066\u4e8b\u696d\u3092\u55b6\u3080\u4eba\u3092\u6307\u3059\u7a0e\u6cd5\u4e0a\u306e\u533a\u5206\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u306b\u306f\u3001\u4e8b\u696d\u5185\u5bb9\u3092\u6c7a\u3081\u305f\u4e0a\u3067\u3001\u7a0e\u52d9\u7f72\u3078\u306e\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u3084\u3001\u7a0e\u91d1\u30fb\u793e\u4f1a\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u3092\u9032\u3081\u307e\u3059\u3002<\/p>\n<p>\u50cd\u304d\u65b9\u306e\u81ea\u7531\u5ea6\u304c\u9ad8\u3044\u4e00\u65b9\u3001\u53ce\u5165\u306e\u5909\u52d5\u3084\u793e\u4f1a\u4fdd\u969c\u306e\u624b\u8584\u3055\u3068\u3044\u3063\u305f\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b\u305f\u3081\u3001\u4f1a\u793e\u54e1\u3068\u306e\u9055\u3044\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u526f\u696d\u3084\u6276\u990a\u3001\u5931\u696d\u624b\u5f53\u3078\u306e\u5f71\u97ff\u306a\u3069\u3001\u7acb\u5834\u3054\u3068\u306e\u6ce8\u610f\u70b9\u3092\u78ba\u8a8d\u3057\u3001\u4e0d\u5b89\u304c\u3042\u308c\u3070\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u6e96\u5099\u3092\u9032\u3081\u308b\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<style>.column_wrap{margin:0; padding:0; box-sizing:border-box; line-height:2em;}.column_wrap .txtbox{margin:1em 0 4em;}.column_wrap .txtbox p{margin:0 0 2em; line-height:2em;}.column_wrap .banner{margin:2em auto; text-align:center;}.column_wrap .banner img{width:100%;max-width: 640px;}.column_wrap .width10{width:10% !important;} .column_wrap .width20{width:20% !important;} .column_wrap .width30{width:30% !important;}.column_wrap .width40{width:40% !important;} .column_wrap .width50{width:50% !important;} .column_wrap .width60{width:60% !important;}.column_wrap .width70{width:70% !important;} .column_wrap .width80{width:80% !important;} .column_wrap .width90{width:90% !important;}.column_wrap .width100{width:100% !important;} .column_wrap .width33{width:33.3% !important;}.column_wrap .width25{width:25% !important;} .column_wrap .width35{width:35% !important;}.column_wrap .width65{width:65% !important;} .column_wrap .width75{width:75% !important;} .wauto{width: auto!important;}.column_wrap .mb0{margin-bottom:0 !important;} .column_wrap .mb1em{margin-bottom:1em!important;} .column_wrap .mb2em{margin-bottom:2em!important;}.column_wrap .mt0{margin-top:0 !important;}.column_wrap .pb0{padding-bottom:0 !important;} .column_wrap .pb1em{padding-bottom:1em!important;} .column_wrap .pb2em{padding-bottom:2em!important;}.column_wrap .text_right{text-align:right!important;} .column_wrap .text_left{text-align:left!important;} .column_wrap .text_center{text-align:center!important;}.column_wrap .txtbox p.mb0{margin-bottom:0 !important;}.column_wrap .txtbox p.mb1em{margin-bottom:1em!important;} .column_wrap .txtbox p.mb2em{margin-bottom:2em!important;}.column_wrap .txtbox p.mt0{margin-top:0 !important;}.column_wrap a{color:#4784BF; text-decoration:none; cursor:pointer;}.column_wrap a:hover,.column_wrap a img:hover{opacity:0.7; transition: .5s;}.column_wrap .mauto{ margin-left: auto!important; margin-right: auto!important; }.column_wrap .btn a{display: block; padding: 0.3em 2em; text-align: center;\/*\u4efb\u610f\u306e\u8272\u30fb\u6570\u5024\u3078 \u30d9\u30bf\u80cc\u666for\u767d\u629c\u304d\u67a0 \u203b\u30b7\u30e3\u30c9\u30a6\u306a\u3069\u30dc\u30bf\u30f3\u611f\u5fc5\u9808\uff01\u203b\u3000*\/color: #fff; border-radius: 5px;background: #45E4C5; box-shadow: 0 3px 0 #25b99c;}\/* \uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\u3000CONTENT\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e\uff5e *\/.column_wrap .txt_red{color:#F00;}.column_wrap .txt_bold{font-weight:bold;}.column_wrap .txt_ul{text-decoration:underline;}.column_wrap .txt_size_big{font-size:1.2em;}.column_wrap .bg_red{background:#fff4f9 !important;}.column_wrap .bg_blue{background:#edf8ff !important;}.column_wrap .bg_green{background:#f5ffed 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