{"id":84948,"date":"2026-01-14T16:47:25","date_gmt":"2026-01-14T07:47:25","guid":{"rendered":"https:\/\/biz.moneyforward.com\/establish\/basic\/?p=84948"},"modified":"2026-01-14T16:48:13","modified_gmt":"2026-01-14T07:48:13","slug":"%e6%8c%81%e6%a0%aa%e6%af%94%e7%8e%87%e3%81%a8%e3%81%af%ef%bc%9f%e8%ad%b0%e6%b1%ba%e6%a8%a9%e6%af%94%e7%8e%87%e3%83%bb%e5%87%ba%e8%b3%87%e6%af%94%e7%8e%87%e3%81%a8%e3%81%ae%e9%81%95%e3%81%84%e3%82%84","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/establish\/basic\/84948\/","title":{"rendered":"\u6301\u682a\u6bd4\u7387\u3068\u306f\uff1f\u8b70\u6c7a\u6a29\u6bd4\u7387\u30fb\u51fa\u8cc7\u6bd4\u7387\u3068\u306e\u9055\u3044\u3084\u8a08\u7b97\u65b9\u6cd5\u3001\u7d4c\u55b6\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306a\u3069\u3092\u7c21\u5358\u306b\u89e3\u8aac"},"content":{"rendered":"<p>\u6301\u682a\u6bd4\u7387\u306f\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u6a29\uff08\u652f\u914d\u6a29\uff09\u306e\u6240\u5728\u3092\u793a\u3059\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u3002\u7279\u5b9a\u306e\u682a\u4e3b\u304c\u3001\u4f1a\u793e\u306e\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u306e\u3046\u3061\u4f55\u30d1\u30fc\u30bb\u30f3\u30c8\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u304b\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5b89\u5b9a\u3057\u305f\u7d4c\u55b6\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u8868\u9762\u7684\u306a\u300c\u6301\u682a\u6bd4\u7387\u300d\u3068\u3001\u5b9f\u8cea\u7684\u306a\u7d4c\u55b6\u3078\u306e\u5f71\u97ff\u529b\u3092\u793a\u3059\u300c\u8b70\u6c7a\u6a29\u6bd4\u7387\u300d\u3068\u306e\u9055\u3044\u3092\u6b63\u78ba\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6301\u682a\u6bd4\u7387\u306e\u57fa\u672c\u7684\u306a\u5b9a\u7fa9\u304b\u3089\u3001\u9593\u9055\u3048\u3084\u3059\u3044\u7528\u8a9e\uff08\u8b70\u6c7a\u6a29\u6bd4\u7387\u30fb\u51fa\u8cc7\u6bd4\u7387\u30fb\u6301\u5206\u6bd4\u7387\uff09\u3068\u306e\u9055\u3044\u3001\u6cd5\u7684\u306b\u5b9a\u3081\u3089\u308c\u305f\u682a\u4e3b\u306e\u6a29\u5229\u3001\u5275\u696d\u8005\u304c\u5fc5\u8981\u306a\u6bd4\u7387\u306e\u76ee\u5b89\u3001\u6bd4\u7387\u304c\u4f4e\u3044\u5834\u5408\u306e\u5bfe\u51e6\u6cd5\u307e\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u6301\u682a\u6bd4\u7387\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6301\u682a\u6bd4\u7387\uff08\u3082\u3061\u304b\u3076\u3072\u308a\u3064\uff09\u306f\u3001\u7279\u5b9a\u306e\u682a\u4e3b\u304c\u305d\u306e\u4f1a\u793e\u306e\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u306e\u3046\u3061\u3001\u3069\u308c\u3060\u3051\u306e\u5272\u5408\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u304b\u3092\u793a\u3059\u6570\u5024\u3067\u3059\u3002<\/b><\/span>\u682a\u5f0f\u4fdd\u6709\u5272\u5408\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u82f1\u8a9e\u3067\u306f &#8220;Shareholding Ratio&#8221; \u3084 &#8220;Ownership Percentage&#8221;\uff08\u6240\u6709\u6bd4\u7387\uff09\u306a\u3069\u3068\u8868\u73fe\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u6301\u682a\u6bd4\u7387\u3068\u8b70\u6c7a\u6a29\u6bd4\u7387\u306e\u9055\u3044\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7d4c\u55b6\u3078\u306e\u5f71\u97ff\u529b\u3092\u6e2c\u308b\u4e0a\u3067\u6700\u3082\u91cd\u8981\u306a\u306e\u304c\u300c\u8b70\u6c7a\u6a29\u6bd4\u7387\u300d\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u6301\u682a\u6bd4\u7387<br \/>\n<\/strong>\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u306b\u5bfe\u3059\u308b\u4fdd\u6709\u682a\u5f0f\u306e\u5272\u5408<\/li>\n<li><strong>\u8b70\u6c7a\u6a29\u6bd4\u7387<br \/>\n<\/strong>\u682a\u4e3b\u7dcf\u4f1a\u3067\u6295\u7968\u3067\u304d\u308b\u300c\u7dcf\u682a\u4e3b\u306e\u8b70\u6c7a\u6a29\u306e\u6570\u300d\u306b\u5bfe\u3059\u308b\u8b70\u6c7a\u6a29\u306e\u5272\u5408<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e2\u3064\u306e\u6bd4\u7387\u306b\u9055\u3044\u304c\u751f\u307e\u308c\u308b\u6700\u5927\u306e\u7406\u7531\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/46556\/\" data-internallinksmanager029f6b8e52c=\"342\" title=\"\u81ea\u5df1\u682a\u5f0f\">\u81ea\u5df1\u682a\u5f0f<\/a>\uff08\u4f1a\u793e\u81ea\u8eab\u304c\u4fdd\u6709\u3059\u308b\u81ea\u793e\u682a\uff09\u3084\u8b70\u6c7a\u6a29\u5236\u9650\u682a\u5f0f\uff08\u8b70\u6c7a\u6a29\u304c\u306a\u3044\u3001\u307e\u305f\u306f\u4e00\u90e8\u5236\u9650\u3055\u308c\u305f\u7a2e\u985e\u682a\u5f0f\uff09\u306e\u5b58\u5728\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u682a\u5f0f\u306f\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u306b\u306f\u542b\u307e\u308c\u307e\u3059\u304c\u3001\u682a\u4e3b\u7dcf\u4f1a\u3067\u306e\u8b70\u6c7a\u6a29\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5b9f\u8cea\u7684\u306a\u7d4c\u55b6\u652f\u914d\u6a29\uff08\u666e\u901a\u6c7a\u8b70\u3084\u7279\u5225\u6c7a\u8b70\u3078\u306e\u5f71\u97ff\u529b\uff09\u3092\u6e2c\u308b\u306b\u306f\u3001\u6301\u682a\u6bd4\u7387\u3067\u306f\u306a\u304f\u3001\u3053\u306e\u8b70\u6c7a\u6a29\u6bd4\u7387\u3092\u898b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u6301\u682a\u6bd4\u7387\u3068\u51fa\u8cc7\u6bd4\u7387\u306e\u9055\u3044\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u51fa\u8cc7\u6bd4\u7387\u306f\u3001\u4e3b\u306b<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/48359\/\" data-internallinksmanager029f6b8e52c=\"487\" title=\"\u4f1a\u793e\u8a2d\u7acb\">\u4f1a\u793e\u8a2d\u7acb<\/a>\u6642\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u306b\u5bfe\u3057\u3066\u5404\u767a\u8d77\u4eba\u304c\u3044\u304f\u3089\u51fa\u8cc7\u3057\u305f\u304b\u306e\u5272\u5408\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u901a\u5e38\u3001\u8a2d\u7acb\u6642\u306f\u300c\u51fa\u8cc7\u6bd4\u7387\uff1d\u6301\u682a\u6bd4\u7387\u300d\u3068\u306a\u308b\u3088\u3046\u682a\u5f0f\u304c\u5272\u308a\u5f53\u3066\u3089\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u8a2d\u7acb\u5f8c\u306b\u5897\u8cc7\uff08\u65b0\u682a\u767a\u884c\uff09\u3084\u682a\u5f0f\u8b72\u6e21\u304c\u884c\u308f\u308c\u308b\u3068\u3001\u5f53\u521d\u306e\u51fa\u8cc7\u6bd4\u7387\u3068\u73fe\u5728\u306e\u6301\u682a\u6bd4\u7387\u306f\u4e00\u81f4\u3057\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u7d4c\u55b6\u3078\u306e\u5f71\u97ff\u529b\u3092\u5224\u65ad\u3059\u308b\u969b\u306f\u3001\u5fc5\u305a\u6700\u65b0\u306e\u6301\u682a\u6bd4\u7387\uff08\u8b70\u6c7a\u6a29\u6bd4\u7387\uff09\u3092\u78ba\u8a8d\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u6301\u682a\u6bd4\u7387\u3068\u6301\u5206\u6bd4\u7387\u306e\u9055\u3044\u306f\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6301\u5206\u6bd4\u7387\u306f\u3001\u6587\u8108\u306b\u3088\u3063\u3066\u610f\u5473\u304c\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u7d4c\u55b6\u306b\u304a\u3044\u3066\u306f\u300c\u6301\u682a\u6bd4\u7387\u300d\u3068\u660e\u78ba\u306b\u533a\u5225\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u4f1a\u8a08\u4e0a\u306e\u6301\u5206\u6bd4\u7387<\/strong><br \/>\n\u4ed6\u306e\u4f1a\u793e\u306e\u8b70\u6c7a\u6a29\u309220%\u4ee5\u4e0a50%\u4ee5\u4e0b\u4fdd\u6709\u3059\u308b\u5834\u5408\u306a\u3069\u3001\u4f1a\u8a08\u51e6\u7406\uff08\u6301\u5206\u6cd5\uff09\u306e\u9069\u7528\u3092\u5224\u65ad\u3059\u308b\u969b\u306b\u4f7f\u308f\u308c\u308b\u7528\u8a9e\u3067\u3059\u3002<\/li>\n<li><strong>\u6cd5\u5f8b\u4e0a\u306e\u6301\u5206\uff08\u793e\u54e1\u306e\u6301\u5206\uff09<\/strong><br \/>\n\u4e3b\u306b<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/326\/\" data-internallinksmanager029f6b8e52c=\"488\" title=\"\u5408\u540c\u4f1a\u793e\">\u5408\u540c\u4f1a\u793e<\/a>\uff08LLC\uff09\u3084\u5408\u540d\u4f1a\u793e\u3068\u3044\u3063\u305f\u300c\u6301\u5206\u4f1a\u793e\u300d\u3067\u4f7f\u308f\u308c\u308b\u7528\u8a9e\u3067\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u300c\u682a\u5f0f\u300d\u3068\u306f\u7570\u306a\u308b\u6982\u5ff5\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u682a\u5f0f\u4f1a\u793e\u306e\u7d4c\u55b6\u6a29\u3092\u8b70\u8ad6\u3059\u308b\u969b\u306f\u300c\u6301\u682a\u6bd4\u7387\u300d\u304a\u3088\u3073\u300c\u8b70\u6c7a\u6a29\u6bd4\u7387\u300d\u3092\u7528\u3044\u307e\u3059\u3002<\/p>\n<h2>\u6301\u682a\u6bd4\u7387\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u6301\u682a\u6bd4\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u5f0f\u3067\u7c21\u5358\u306b\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u6301\u682a\u6bd4\u7387\uff08%\uff09\uff1d\uff08\u7279\u5b9a\u306e\u682a\u4e3b\u304c\u4fdd\u6709\u3059\u308b\u682a\u5f0f\u6570 \u00f7 \u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\uff09\u00d7 100<\/strong><\/div>\n<p>\u4f8b\u3048\u3070\u3001\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u304c1,000\u682a\u306e\u4f1a\u793e\u3067\u3001A\u3055\u3093\u304c300\u682a\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001A\u3055\u3093\u306e\u6301\u682a\u6bd4\u7387\u306f\uff08300 \u00f7 1,000\uff09\u00d7 100 = 30% \u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u682a\u4e3b\u7dcf\u4f1a\u3067\u306e\u5f71\u97ff\u529b\u3092\u6e2c\u308b\u8b70\u6c7a\u6a29\u6bd4\u7387\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u8b70\u6c7a\u6a29\u6bd4\u7387\uff08%\uff09\uff1d\uff08\u7279\u5b9a\u306e\u682a\u4e3b\u304c\u4fdd\u6709\u3059\u308b\u8b70\u6c7a\u6a29\u6570 \u00f7 \u7dcf\u682a\u4e3b\u306e\u8b70\u6c7a\u6a29\u306e\u6570\u203b\uff09\u00d7 100<\/strong><\/div>\n<p>\u203b\u7dcf\u682a\u4e3b\u306e\u8b70\u6c7a\u6a29\u306e\u6570 \uff1d \u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570 \uff0d \u81ea\u5df1\u682a\u5f0f\u6570 \uff0d \u8b70\u6c7a\u6a29\u306e\u306a\u3044\u682a\u5f0f\u6570<\/p>\n<p>\u81ea\u5df1\u682a\u5f0f\u306f\u3001\u4f1a\u793e\u304c\u4e00\u5ea6\u767a\u884c\u3057\u305f\u682a\u5f0f\u3092\u5e02\u5834\u3084\u682a\u4e3b\u304b\u3089\u8cb7\u3044\u623b\u3057\u3066\u81ea\u3089\u4fdd\u6709\u3057\u3066\u3044\u308b\u3082\u306e\u3067\u3059\u304c\u3001\u3053\u306e\u81ea\u5df1\u682a\u5f0f\u306b\u306f\u8b70\u6c7a\u6a29\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\uff08<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/252\/\" data-internallinksmanager029f6b8e52c=\"489\" title=\"\u4f1a\u793e\u6cd5\">\u4f1a\u793e\u6cd5<\/a>\u7b2c308\u6761\u7b2c2\u9805\uff09\u3002<\/p>\n<p>\u81ea\u5df1\u682a\u5f0f\u306e\u5b58\u5728\u306f\u3001\u6301\u682a\u6bd4\u7387\uff08\u898b\u305f\u76ee\uff09\u3068\u8b70\u6c7a\u6a29\u6bd4\u7387\uff08\u5b9f\u8cea\uff09\u306b\u5927\u304d\u306a\u5dee\u3092\u751f\u307f\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\uff1a10,000\u682a<\/li>\n<li>\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u81ea\u5df1\u682a\u5f0f\uff1a2,000\u682a<\/li>\n<li>A\u3055\u3093\u306e\u4fdd\u6709\u682a\u5f0f\u6570\uff1a4,000\u682a<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u6301\u682a\u6bd4\u7387<\/strong><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\uff084,000\u682a \u00f7 10,000\u682a\uff09\u00d7 100 = 40%<\/strong><\/div>\n<p><strong>\u8b70\u6c7a\u6a29\u6bd4\u7387<\/strong><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u7dcf\u682a\u4e3b\u306e\u8b70\u6c7a\u6a29\u306e\u6570 = 10,000\u682a &#8211; 2,000\u682a = 8,000\u500b<\/li>\n<li>A\u3055\u3093\u306e\u8b70\u6c7a\u6a29\u6bd4\u7387 =\uff084,000\u500b \u00f7 8,000\u500b\uff09\u00d7 100 = 50%<\/li>\n<\/ol>\n<\/div>\n<p>\u3053\u306e\u5834\u5408\u3001A\u3055\u3093\u306e\u6301\u682a\u6bd4\u7387\u306f40%\uff08\u904e\u534a\u6570\u672a\u6e80\uff09\u3067\u3059\u304c\u3001\u5b9f\u8cea\u7684\u306a\u8b70\u6c7a\u6a29\u6bd4\u7387\u306f50%\u3067\u3059\u3002\u7d4c\u55b6\u6a29\uff08\u904e\u534a\u6570\uff09\u306e\u30e9\u30a4\u30f3\u306b\u9054\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u304c\u5168\u304f\u5909\u308f\u3063\u3066\u304f\u308b\u305f\u3081\u3001\u5e38\u306b\u8b70\u6c7a\u6a29\u6bd4\u7387\u3067\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h2>\u6301\u682a\u6bd4\u7387\u304c\u7d4c\u55b6\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8b70\u6c7a\u6a29\u6bd4\u7387\u306e\u9ad8\u3055\u306b\u5fdc\u3058\u3066\u3001\u682a\u4e3b\u304c\u884c\u4f7f\u3067\u304d\u308b\u6a29\u5229\u306f\u4f1a\u793e\u6cd5\u3067\u660e\u78ba\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u7279\u306b\u91cd\u8981\u306a\u7d4c\u55b6\u652f\u914d\u6a29\u306e\u30e9\u30a4\u30f3\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8b70\u6c7a\u6a29\u6bd4\u7387<\/th>\n<th>\u884c\u4f7f\u3067\u304d\u308b\u4e3b\u306a\u6a29\u5229\u30fb\u5f71\u97ff<\/th>\n<th>\u6c7a\u8b70\u306e\u7a2e\u985e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><strong>100%<\/strong><\/td>\n<td style=\"text-align: left;\">\u5b8c\u5168\u306a\u652f\u914d\u3002\u5168\u3066\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u5358\u72ec\u3067\u53ef\u80fd\u3002<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>3\u5206\u306e2\u4ee5\u4e0a<\/strong><\/td>\n<td style=\"text-align: left;\">\u7279\u5225\u6c7a\u8b70\u3092\u5358\u72ec\u3067\u53ef\u6c7a\u3067\u304d\u308b\u3002<\/td>\n<td>\u7279\u5225\u6c7a\u8b70<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>2\u5206\u306e1\u8d85<\/strong><\/td>\n<td style=\"text-align: left;\">\u666e\u901a\u6c7a\u8b70\u3092\u5358\u72ec\u3067\u53ef\u6c7a\u3067\u304d\u308b\uff08\uff1d\u7d4c\u55b6\u6a29\u306e\u638c\u63e1\uff09\u3002<\/td>\n<td>\u666e\u901a\u6c7a\u8b70<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>3\u5206\u306e1\u8d85<\/strong><\/td>\n<td style=\"text-align: left;\">\u7279\u5225\u6c7a\u8b70\u3092\u5358\u72ec\u3067\u963b\u6b62\u3067\u304d\u308b\uff08\uff1d\u62d2\u5426\u6a29\uff09\u3002<\/td>\n<td>\u7279\u5225\u6c7a\u8b70<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/417AC0000000086\" target=\"_blank\" rel=\"noopener\">\u4f1a\u793e\u6cd5 | e-Gov \u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h3>3\u5206\u306e2\u4ee5\u4e0a\uff08\u7279\u5225\u6c7a\u8b70\u306e\u5358\u72ec\u53ef\u6c7a\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8b70\u6c7a\u6a29\u6bd4\u7387\u306e3\u5206\u306e2\u4ee5\u4e0a\u306f\u3001\u4f1a\u793e\u306e\u6839\u5e79\u306b\u95a2\u308f\u308b\u7279\u5225\u6c7a\u8b70\u3092\u5358\u72ec\u3067\u53ef\u6c7a\u3067\u304d\u308b\u30e9\u30a4\u30f3\u3067\u3042\u308a\u3001\u7d4c\u55b6\u3092\u5b89\u5b9a\u7684\u306b\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3059\u308b\u305f\u3081\u306e\u7406\u60f3\u7684\u306a\u6bd4\u7387\u3068\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7279\u5225\u6c7a\u8b70\u306f\u3001\u5408\u4f75\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/2019\/\" data-internallinksmanager029f6b8e52c=\"296\" title=\"\u4f1a\u793e\u5206\u5272\">\u4f1a\u793e\u5206\u5272<\/a>\u3001\u4e8b\u696d\u306e\u5168\u90e8\u8b72\u6e21\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/122\/\" data-internallinksmanager029f6b8e52c=\"496\" title=\"\u5b9a\u6b3e\">\u5b9a\u6b3e<\/a>\u306e\u5909\u66f4\u3001\u76e3\u67fb\u5f79\u306e\u89e3\u4efb\u3001\u4f1a\u793e\u306e\u89e3\u6563\u306a\u3069\u3001\u7279\u306b\u91cd\u8981\u306a\u7d4c\u55b6\u5224\u65ad\u306b\u5fc5\u8981\u306a\u6c7a\u8b70\u3067\u3059\u3002\u3053\u306e\u6bd4\u7387\u3092\u78ba\u4fdd\u3057\u3066\u3044\u308c\u3070\u3001\u7d4c\u55b6\u8005\u306fM&amp;A\u3084\u7d44\u7e54\u518d\u7de8\u3068\u3044\u3063\u305f\u91cd\u5927\u306a\u7d4c\u55b6\u5224\u65ad\u3092\u81ea\u3089\u306e\u4e3b\u5c0e\u3067\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>2\u5206\u306e1\u8d85\uff08\u666e\u901a\u6c7a\u8b70\u30fb\u7d4c\u55b6\u6a29\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8b70\u6c7a\u6a29\u6bd4\u7387\u306e2\u5206\u306e1\u8d85\uff08\u904e\u534a\u6570\uff09\u306f\u3001\u65e5\u5e38\u7684\u306a\u7d4c\u55b6\u5224\u65ad\u3092\u884c\u3046\u666e\u901a\u6c7a\u8b70\u3092\u5358\u72ec\u3067\u53ef\u6c7a\u3067\u304d\u308b\u30e9\u30a4\u30f3\u3067\u3042\u308a\u3001\u5b9f\u8cea\u7684\u306a\u7d4c\u55b6\u6a29\uff08\u652f\u914d\u6a29\uff09\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u53d6\u7de0\u5f79\u3084\u76e3\u67fb\u5f79\u306e\u9078\u4efb\u3001\u53d6\u7de0\u5f79\u306e\u89e3\u4efb\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/59665\/\" data-internallinksmanager029f6b8e52c=\"434\" title=\"\u5f79\u54e1\u5831\u916c\">\u5f79\u54e1\u5831\u916c<\/a>\u306e\u6c7a\u5b9a\u3001\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306a\u3069\u3001\u4f1a\u793e\u7d4c\u55b6\u306e\u57fa\u672c\u4e8b\u9805\u306f\u666e\u901a\u6c7a\u8b70\u3067\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u6bd4\u7387\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u9663\u3092\u81ea\u3089\u306e\u610f\u5411\u306b\u6cbf\u3046\u4eba\u7269\u3067\u56fa\u3081\u3001\u7d4c\u55b6\u65b9\u91dd\u3092\u6c7a\u5b9a\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>3\u5206\u306e1\u8d85\uff08\u7279\u5225\u6c7a\u8b70\u306e\u62d2\u5426\u6a29\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8b70\u6c7a\u6a29\u6bd4\u7387\u306e3\u5206\u306e1\u8d85\u306f\u3001\u5358\u72ec\u3067\u7279\u5225\u6c7a\u8b70\u3092\u963b\u6b62\u3067\u304d\u308b\u30e9\u30a4\u30f3\u3067\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u62d2\u5426\u6a29\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n<p>\u7279\u5225\u6c7a\u8b70\u306e\u53ef\u6c7a\u306b\u306f3\u5206\u306e2\u4ee5\u4e0a\u306e\u8cdb\u6210\u304c\u5fc5\u8981\u3067\u3059\u3002\u9006\u306b\u8a00\u3048\u3070\u30013\u5206\u306e1\u3092\u8d85\u3048\u308b\u53cd\u5bfe\u304c\u3042\u308c\u3070\u3001\u53ef\u6c7a\u3092\u963b\u6b62\u3067\u304d\u307e\u3059\u3002\u7d4c\u55b6\u6a29\u306f\u63e1\u308c\u306a\u304f\u3066\u3082\u3001\u4f1a\u793e\u306b\u3068\u3063\u3066\u91cd\u5927\u306a\u5909\u66f4\u3092\u30b9\u30c8\u30c3\u30d7\u3055\u305b\u308b\u5f37\u529b\u306a\u5f71\u97ff\u529b\u3092\u6301\u3061\u307e\u3059\u3002<\/p>\n<h3>3\u5206\u306e1\u672a\u6e80<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u904e\u534a\u6570\u30843\u5206\u306e1\u306b\u6e80\u305f\u306a\u304f\u3066\u3082\u3001\u4e00\u5b9a\u306e\u6301\u682a\u6bd4\u7387\uff08\u8b70\u6c7a\u6a29\u6bd4\u7387\uff09\u306f\u7d4c\u55b6\u3084\u4f1a\u8a08\u30fb\u7a0e\u52d9\u4e0a\u3067\u91cd\u8981\u306a\u610f\u5473\u3092\u6301\u3061\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>20%\u4ee5\u4e0a<\/strong><br \/>\n\u4f1a\u8a08\u30fb\u7a0e\u52d9\u4e0a\u3001\u4ed6\u793e\u306e\u8b70\u6c7a\u6a29\u306e20%\u4ee5\u4e0a\u3092\u4fdd\u6709\u3059\u308b\u3068\u3001\u305d\u306e\u4f1a\u793e\u306f\u95a2\u9023\u4f1a\u793e\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u57fa\u6e96\u306e\u4e00\u3064\u3068\u306a\u308a\u307e\u3059\uff08\u6301\u5206\u6cd5\u9069\u7528\u306e\u5224\u5b9a\u57fa\u6e96\uff09\u3002<\/li>\n<li><strong>15%\u4ee5\u4e0a<\/strong><br \/>\n\u540c\u3058\u304f\u4f1a\u8a08\u30fb\u7a0e\u52d9\u4e0a\u3001\u305d\u306e\u4ed6\u306e\u95a2\u4fc2\u4f1a\u793e\uff08\u8b70\u6c7a\u6a29\u306e15%\u4ee5\u4e0a20%\u672a\u6e80\u3092\u4fdd\u6709\u3057\u3001\u304b\u3064\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\uff09\u306e\u57fa\u6e96\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>10%\u4ee5\u4e0a<\/strong><br \/>\n<a href=\"https:\/\/biz.moneyforward.com\/words\/1949\/\" data-internallinksmanager029f6b8e52c=\"362\" title=\"\u5c11\u6570\u682a\u4e3b\">\u5c11\u6570\u682a\u4e3b<\/a>\u6a29\u3068\u3057\u3066\u3001\u4f1a\u793e\u306e\u89e3\u6563\u8acb\u6c42\u6a29\uff08\u91cd\u5927\u306a\u7d4c\u55b6\u4e0a\u306e\u554f\u984c\u304c\u3042\u308b\u5834\u5408\u306a\u3069\uff09\u3092\u884c\u4f7f\u3067\u304d\u307e\u3059\u3002<\/li>\n<li><strong>3%\u4ee5\u4e0a<\/strong><br \/>\n\u5c11\u6570\u682a\u4e3b\u6a29\u3068\u3057\u3066\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u62db\u96c6\u8acb\u6c42\u6a29\u3084\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/92\/\" data-internallinksmanager029f6b8e52c=\"447\" title=\"\u4f1a\u8a08\u5e33\u7c3f\">\u4f1a\u8a08\u5e33\u7c3f<\/a>\u306e\u95b2\u89a7\u30fb\u8b04\u5199\u8acb\u6c42\u6a29\uff08\u7d4c\u55b6\u306e\u900f\u660e\u6027\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\uff09\u3092\u884c\u4f7f\u3067\u304d\u307e\u3059\u3002<\/li>\n<li><strong>1%\u4ee5\u4e0a<\/strong><br \/>\n\u5c11\u6570\u682a\u4e3b\u6a29\u3068\u3057\u3066\u3001\u682a\u4e3b\u63d0\u6848\u6a29\uff08\u682a\u4e3b\u7dcf\u4f1a\u3067\u7279\u5b9a\u306e\u8b70\u984c\u3084\u8b70\u6848\u3092\u63d0\u6848\u3059\u308b\u6a29\u5229\uff09\u3092\u884c\u4f7f\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h2>\u5275\u696d\u8005\u30fb\u7d4c\u55b6\u8005\u306b\u5fc5\u8981\u306a\u6301\u682a\u6bd4\u7387\u306f\uff1f<\/h2>\n<p>\u5275\u696d\u8005\u306f\u3001\u5c06\u6765\u306e\u7d4c\u55b6\u306e\u5b89\u5b9a\u6027\u3092\u898b\u636e\u3048\u3066\u6301\u682a\u6bd4\u7387\u3092\u8a2d\u8a08\u3059\u308b\u3053\u3068\u304c\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u7d4c\u55b6\u3078\u306e\u5f71\u97ff\u529b\u3092\u5b88\u308b\u306a\u30893\u5206\u306e2\u4ee5\u4e0a<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5275\u696d\u8005\u304c\u7d4c\u55b6\u306e\u4e3b\u5c0e\u6a29\u3092\u5b8c\u5168\u306b\u638c\u63e1\u3057\u3001M&amp;A\u3084\u7d44\u7e54\u518d\u7de8\u306a\u3069\u306e\u91cd\u5927\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u8fc5\u901f\u306b\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u8b70\u6c7a\u6a29\u306e3\u5206\u306e2\u4ee5\u4e0a\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u7406\u60f3\u3067\u3059\u3002<\/b><\/span>\u6700\u4f4e\u3067\u3082\u3001\u7d4c\u55b6\u6a29\u306e\u30e9\u30a4\u30f3\u3067\u3042\u308b\u904e\u534a\u6570\u3092\u5272\u308a\u8fbc\u307e\u306a\u3044\u3053\u3068\u304c\u7d76\u5bfe\u6761\u4ef6\u3067\u3059\u3002<\/p>\n<h3>\u51fa\u8cc7\u3092\u53d7\u3051\u308b\u306a\u3089\u53ef\u80fd\u306a\u9650\u308a\u591a\u304f\u6301\u3064<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d9\u30f3\u30c1\u30e3\u30fc\u30ad\u30e3\u30d4\u30bf\u30eb\u306a\u3069\u304b\u3089<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/44\/\" data-internallinksmanager029f6b8e52c=\"491\" 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title=\"\u4e8b\u696d\u627f\u7d99\">\u4e8b\u696d\u627f\u7d99<\/a>\uff1a<\/strong>\u682a\u5f0f\u304c\u7d4c\u55b6\u306b\u95a2\u5fc3\u306e\u306a\u3044\u76f8\u7d9a\u4eba\u306b\u5206\u6563\u3059\u308b\u3002<\/li>\n<li><strong>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\uff1a<\/strong>\u5f93\u696d\u54e1\u306a\u3069\u304c\u6a29\u5229\u3092\u884c\u4f7f\u3057\u3001\u65b0\u682a\u304c\u767a\u884c\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u7d4c\u55b6\u6a29\u304c\u4e0d\u5b89\u5b9a\u306b\u306a\u308b\u307b\u3069\u6bd4\u7387\u304c\u4f4e\u4e0b\u3057\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u5bfe\u51e6\u6cd5\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>1. \u307b\u304b\u306e\u682a\u4e3b\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u7bc9\u304f<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.fsa.go.jp\/search\/20130917.html\" target=\"_blank\" rel=\"noopener\">EDINET\u306b\u3064\u3044\u3066\uff5c\u91d1\u878d\u5e81<\/a><\/p>\n<h3>\u6301\u682a\u6bd4\u7387\u304c\u5909\u308f\u3063\u3066\u3082\u767b\u8a18\u5909\u66f4\u306f\u4e0d\u8981\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0d\u8981\u3067\u3059\u3002<\/b><\/span> \u682a\u5f0f\u306e\u58f2\u8cb7\u3084\u76f8\u7d9a\u3001\u5897\u8cc7\u306a\u3069\u3067\u682a\u4e3b\u3084\u305d\u306e\u6301\u682a\u6bd4\u7387\u304c\u5909\u308f\u3063\u3066\u3082\u3001\u6cd5\u52d9\u5c40\u3078\u306e\u767b\u8a18\u5909\u66f4\uff08\u5909\u66f4\u767b\u8a18\u7533\u8acb\uff09\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002 \u682a\u4e3b\u306e\u6c0f\u540d\u3084\u6301\u682a\u6bd4\u7387\u306f\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\uff08<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/95\/\" data-internallinksmanager029f6b8e52c=\"492\" 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