{"id":3798,"date":"2014-01-14T17:55:56","date_gmt":"2014-01-14T08:55:56","guid":{"rendered":"https:\/\/vs-group.jp\/tax\/startup\/new\/?p=3798"},"modified":"2021-10-18T15:08:30","modified_gmt":"2021-10-18T06:08:30","slug":"%e5%90%88%e8%b3%87%e4%bc%9a%e7%a4%be%ef%bc%88%ef%bd%8c%ef%bd%8c%ef%bd%90%ef%bc%89%e3%82%92%e7%9f%a5%e3%82%8b%ef%bc%81","status":"publish","type":"post","link":"https:\/\/vs-group.jp\/tax\/startup\/new\/%e5%90%88%e8%b3%87%e4%bc%9a%e7%a4%be%ef%bc%88%ef%bd%8c%ef%bd%8c%ef%bd%90%ef%bc%89%e3%82%92%e7%9f%a5%e3%82%8b%ef%bc%81\/","title":{"rendered":"LLP\u3092\u77e5\u308b!"},"content":{"rendered":"<style>\n@media screen and (max-width: 780px) {\nh2{width:96%; margin-left:2%;}\np{line-height:1.85em; margin:0 12px 8px 12px;}\nul{margin:0 12px 20px 12px;}\nul li{ margin:0 0px 12px 0px;}\nnav{ margin:0 12px 12px 12px;}\n}\n<\/style>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-3810\" alt=\"\u5408\u8cc7\u4f1a\u793e(LLP)\u3092\u77e5\u308b!\" src=\"https:\/\/vs-group.jp\/tax\/startup\/new\/wp\/wp-content\/themes\/estventure\/images\/media\/2014\/01\/Fotolia_16615480_Subscription_XXL-e1389690255836.jpg\" width=\"1000\" height=\"667\" \/><\/p>\n<h2 id=\"03_2\">LLP\u3063\u3066\u4f55?<\/h2>\n<p>\u3055\u3066\u3053\u3053\u304b\u3089\u306fLLP\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>LLP\u3068\u306f\u6b63\u5f0f\u540d\u3092\u300c\u6709\u9650\u8cac\u4efb\u4e8b\u696d\u7d44\u5408\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>LLP\u306f\u682a\u5f0f\u4f1a\u793e\u3084\u5408\u540c\u4f1a\u793e(LLC)\u3068\u6bd4\u8f03\u3059\u308b\u3068\u304b\u306a\u308a\u7570\u306a\u3063\u305f\u7279\u5fb4\u3092\u6301\u3064\u7d44\u7e54\u5f62\u614b\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/vs-group.jp\/tax\/startup\/new\/3743.html\" target=\"_blank\" rel=\"noopener\">\u5408\u540c\u4f1a\u793e(LLC)\u3092\u77e5\u308b!<\/a><\/p>\n<p>\u6700\u521d\u306b\u7279\u5fb4\u3092\u307e\u3068\u3081\u308b\u3068\u6b21\u306e6\u3064\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"block_mokuji\">\n<p><span class=\"f_bld\"><a href=\"#01\">\u30fb\u914d\u5f53\u304c\u51fa\u8cc7\u5272\u5408\u306b\u3088\u3089\u305a\u81ea\u7531\u306b\u3067\u304d\u308b<\/a><\/span><\/p>\n<p><span class=\"f_bld\"><a href=\"#02\">\u30fb\u8a2d\u7acb\u306e\u5b9f\u8cbb\u304c\u5b89\u3044<\/a><\/span><\/p>\n<p><span class=\"f_bld\"><a href=\"#03\">\u30fb\u6cd5\u4eba\u683c\u304c\u306a\u3044<\/a><\/span><\/p>\n<p><span class=\"f_bld\"><a href=\"#04\">\u30fb\u67d4\u8edf\u306a\u6a5f\u95a2\u8a2d\u8a08\u304c\u3067\u304d\u308b<\/a><\/span><\/p>\n<p><span class=\"f_bld\"><a href=\"#05\">\u30fb\u51fa\u8cc7\u8005\u306e\u6709\u9650\u8cac\u4efb<\/a><\/span><\/p>\n<p><span class=\"f_bld\"><a href=\"#06\">\u30fb\u8ab2\u7a0e\u65b9\u6cd5\u304c\u300c\u30d1\u30b9\u30b9\u30eb\u30fc\u8ab2\u7a0e\u300d\u306b\u306a\u308b<\/a><\/span><\/p>\n<\/div>\n<p>\u3053\u308c\u3060\u3051\u3067\u306f\u4f55\u306e\u3053\u3068\u304b\u30d4\u30f3\u3068\u6765\u306a\u3044\u3067\u3059\u306d\u3002<\/p>\n<p>\u3067\u306f\u3053\u306eLLC\u306e6\u3064\u306e\u7279\u5fb4\u306b\u3064\u3044\u3066\u9806\u756a\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3 id=\"01\">\u300c\u914d\u5f53\u304c\u51fa\u8cc7\u5272\u5408\u306b\u3088\u3089\u305a\u81ea\u7531\u306b\u3067\u304d\u308b\u300d<\/h3>\n<p>\u3053\u306e\u7279\u5fb4\u306f\u5408\u540c\u4f1a\u793e\u306e\u3068\u3053\u308d\u3067\u3082\u66f8\u304b\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u5f93\u6765\u306e\u682a\u5f0f\u4f1a\u793e\u304c\u914d\u5f53\u3092\u51fa\u8cc7\u5272\u5408\u306b\u5fdc\u3058\u3066\u5206\u914d\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u305f\u306e\u306b\u5bfe\u3057\u3001LLC\u306f\u51fa\u8cc7\u5272\u5408\u306b\u5fdc\u3058\u306a\u3044\u81ea\u7531\u306a\u5272\u5408\u3067\u306e\u5206\u914d\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306f\u5408\u540c\u4f1a\u793e\u3068\u540c\u3058\u3067\u3001\u300c\u4eba\u7684\u8cc7\u6e90\u300d\u3068\u3044\u3046\u3082\u306e\u3092\u91cd\u8996\u3057\u305f\u914d\u5f53\u3092\u8a8d\u3081\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057LLP\u306e\u5229\u76ca\u306e\u914d\u5206\u306e\u4ed5\u65b9\u306f\u5408\u540c\u4f1a\u793e\u3084\u682a\u5f0f\u4f1a\u793e\u306e\u5229\u76ca\u914d\u5206\u3068\u306f\u5c11\u3057\u9055\u3046\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>LLP\u306f\u300c\u4e8b\u696d\u6240\u5f97\u300d\u3068\u3057\u3066\u914d\u5206\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u5408\u540c\u4f1a\u793e\u3084\u682a\u5f0f\u4f1a\u793e\u306f\u300c\u914d\u5f53\u300d\u3084\u300c\u5f79\u54e1\u5831\u916c\u300d\u3068\u3057\u3066\u914d\u5206\u3057\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u70b9\u304c\u5927\u304d\u304f\u9055\u3044\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u91d1\u306e\u8a08\u7b97\u4e0a\u306f\u3069\u3061\u3089\u304c\u6709\u5229\u306b\u306a\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u8a73\u3057\u3044\u5185\u5bb9\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u5f8c\u307b\u3069\u300c<a href=\"#07\">(2)LLP\u306e\u4f1a\u8a08\u3068\u7a0e\u91d1\u306f?\u300d<\/a>\u3067\u3054\u8aac\u660e\u3055\u305b\u3066\u3082\u3089\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3 id=\"02\">\u300c\u8a2d\u7acb\u306e\u8cbb\u7528\u304c\u5b89\u3044\u300d<\/h3>\n<p>LLP\u306f\u5408\u540c\u4f1a\u793e(LLC)\u3084\u682a\u5f0f\u4f1a\u793e\u3068\u6bd4\u8f03\u3057\u3066\u8a2d\u7acb\u5fc5\u8981\u304c\u5b89\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u682a\u5f0f\u4f1a\u793e\u3068\u9055\u3063\u3066\u3001\u516c\u8a3c\u4eba\u5f79\u5834\u3067\u5b9a\u6b3e\u306e\u8a8d\u8a3c\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u767b\u8a18\u6240\u3067\u3082\u5408\u540c\u4f1a\u793e\u3068\u9055\u3063\u3066\u5b9a\u6b3e\u306b\u5370\u7d19\u3092\u8cbc\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002(\u682a\u5f0f\u4f1a\u793e\u3068\u5408\u540c\u4f1a\u793e\u3082\u96fb\u5b50\u5b9a\u6b3e\u306e\u5834\u5408\u3001\u5370\u7d19\u306f\u4e0d\u8981\u3067\u3059)<\/p>\n<p>\u8a2d\u7acb\u8cbb\u7528\u3068\u3057\u3066\u306f\u81ea\u5206\u3067\u624b\u7d9a\u3092\u884c\u3046\u5834\u5408\u3001\u767b\u8a18\u6240\u3067\u652f\u6255\u3046\u767b\u9332\u514d\u8a31\u7a0e\u304c6\u4e07\u5186\u3068\u3001\u4f1a\u793e\u306e\u30cf\u30f3\u30b3\u4ee3\u304c1\uff5e2\u4e07\u5186\u307b\u3069\u3067\u3059\u306e\u3067\u3001\u5408\u8a08\u3067\u7d048\u4e07\u5186\u3042\u308c\u3070\u8a2d\u7acb\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u300c\u7d44\u5408\u5951\u7d04\u66f8\u300d\u306f\u5b9a\u6b3e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u5370\u7d19\u3092\u8cbc\u3089\u306a\u304f\u3066\u3082\u5927\u4e08\u592b\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3 id=\"03\">\u300c\u6cd5\u4eba\u683c\u304c\u306a\u3044\u300d<\/h3>\n<p>\u682a\u5f0f\u4f1a\u793e\u3084\u5408\u540c\u4f1a\u793e\u3068\u5927\u304d\u304f\u3061\u304c\u3046\u306e\u306f\u6cd5\u4eba\u683c\u3092\u6301\u305f\u306a\u3044\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p>\u6b63\u5f0f\u540d\u304c\u8868\u3057\u3066\u3044\u307e\u3059\u3088\u3046\u306b\u5408\u8cc7\u4f1a\u793e\u306f\u300c\u7d44\u5408\u300d\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>\u300c\u7d44\u5408\u300d\u3068\u8a00\u3063\u3066\u3082\u30d4\u30f3\u3068\u6765\u306a\u3044\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u7c21\u5358\u306b\u8a00\u3046\u3068\u300c\u5358\u306a\u308b\u4eba\u306e\u96c6\u307e\u308a\u300d\u3067\u3059\u3002<\/p>\n<p>\u76ee\u7684\u304c\u3042\u308b\u30b0\u30eb\u30fc\u30d7\u3068\u8a00\u3063\u3066\u3082\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u300c\u6cd5\u4eba\u683c\u300d\u306f\u5546\u58f2\u4e0a\u3001\u3044\u308d\u3044\u308d\u306a\u3068\u304d\u306b\u5fc5\u8981\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u3067\u306a\u3051\u308c\u3070\u51fa\u5e97\u304c\u3067\u304d\u306a\u3044\u3001\u6cd5\u4eba\u3067\u306a\u3051\u308c\u3070\u6c7a\u6e08\u304c\u3067\u304d\u306a\u3044\u3001\u6cd5\u4eba\u306a\u3051\u308c\u3070\u5951\u7d04\u3067\u304d\u306a\u3044\u3001\u306a\u3069\u306a\u3069\u65e5\u672c\u3067\u306f\u3001\u672a\u3060\u300c\u6cd5\u4eba\u683c\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u5c0a\u91cd\u3055\u308c\u308b\u98a8\u6f6e\u304c\u5f37\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>LLP\u3092\u8a2d\u7acb\u3055\u308c\u308b\u65b9\u306f\u3053\u306e\u70b9\u3092\u4e00\u756a\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3053\u308c\u304b\u3089\u884c\u304a\u3046\u3068\u3057\u3066\u3044\u308b\u30d3\u30b8\u30cd\u30b9\u304c\u6cd5\u4eba\u683c\u3092\u5fc5\u8981\u3068\u3059\u308b\u5834\u9762\u304c\u3042\u308b\u306e\u304b\u3001\u306a\u3044\u306e\u304b\u3002<\/p>\n<p>\u3082\u3057\u6cd5\u4eba\u683c\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u60f3\u5b9a\u3055\u308c\u308b\u306e\u3067\u3042\u308c\u3070\u3001LLP\u3067\u306f\u306a\u304f\u682a\u5f0f\u4f1a\u793e\u3084\u5408\u540c\u4f1a\u793e\u306b\u3059\u308b\u306e\u304c\u7121\u96e3\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3 id=\"04\">\u300c\u67d4\u8edf\u306a\u6a5f\u95a2\u8a2d\u8a08\u304c\u3067\u304d\u308b\u300d<\/h3>\n<p>\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3082\u5408\u540c\u4f1a\u793e\u3068\u540c\u3058\u5185\u5bb9\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u53d6\u7de0\u5f79\u4f1a\u3084\u76e3\u67fb\u5f79\u3092\u7f6e\u304b\u306a\u304f\u3066\u3082\u826f\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>LLP\u306f\u539f\u5247\u3068\u3057\u3066\u51fa\u8cc7\u8005\u5168\u54e1\u304c\u4e8b\u696d\u306b\u53c2\u52a0\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u51fa\u8cc7\u8005\u3068\u7d4c\u55b6\u8005\u304c\u4e00\u81f4\u3057\u3066\u3044\u308c\u3070\u3001\u7d4c\u55b6\u3092\u76e3\u8996\u3059\u308b\u5f79\u5272\u3092\u6301\u3064\u53d6\u7de0\u5f79\u4f1a\u3084\u76e3\u67fb\u5f79\u306a\u3069\u306f\u4e0d\u8981\u3060\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3067\u3059\u304c\u5b9f\u969b\u306f\u682a\u5f0f\u4f1a\u793e\u3067\u3082\u53d6\u7de0\u5f79\u4f1a\u3084\u76e3\u67fb\u5f79\u3092\u7f6e\u304b\u306a\u3044\u5f62\u614b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u682a\u5f0f\u4f1a\u793e\u3067\u3082\u8d77\u696d\u76f4\u5f8c\u306e\u591a\u304f\u306e\u5834\u5408\u306f\u3001\u300c\u51fa\u8cc7\u8005=\u7d4c\u55b6\u8005\u300d\u3067\u3042\u3063\u3066\u3001\u8d77\u696d\u3059\u308b\u4eba\u304c\u304a\u91d1\u3092\u51fa\u3057\u3066\u3001\u793e\u9577\u306b\u3082\u5c31\u4efb\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u614b\u7684\u306b\u306f\u682a\u5f0f\u4f1a\u793e\u3067\u3082\u540c\u3058\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>LLP\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u8a00\u308f\u308c\u308b\u300c\u81ea\u7531\u306a\u6a5f\u95a2\u8a2d\u8a08\u300d\u3068\u3044\u3046\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u3068\u5b9f\u8cea\u7684\u306b\u5dee\u304c\u306a\u3044\u3068\u304a\u8003\u3048\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3061\u306a\u307f\u306bLLP\u306f\u51fa\u8cc7\u8005\u304c\u4e00\u4eba\u3067\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u5fc5\u305a2\u4eba\u4ee5\u4e0a\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306f\u682a\u5f0f\u4f1a\u793e\u3084\u5408\u540c\u4f1a\u793e\u304c\u4e00\u4eba\u3067\u3082\u3067\u304d\u308b\u70b9\u3068\u6bd4\u8f03\u3057\u3066\u3001LLP\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305fLLP\u306f\u3069\u306e\u3088\u3046\u306a\u4e8b\u696d\u3067\u3082\u3067\u304d\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u3001\u5f01\u8b77\u58eb\u3001\u53f8\u6cd5\u66f8\u58eb\u3001\u884c\u653f\u66f8\u58eb\u3001\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u306a\u3069\u306e\u58eb\u696d\u306f\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3082\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3 id=\"05\">\u300c\u51fa\u8cc7\u8005\u306e\u6709\u9650\u8cac\u4efb\u300d<\/h3>\n<p>LLP\u3082\u7d44\u5408\u3067\u3059\u304c\u6c11\u6cd5\u4e0a\u306e\u7d44\u5408\u3068\u306e\u9055\u3044\u306f\u51fa\u8cc7\u8005\u304c\u6709\u9650\u8cac\u4efb\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u6c11\u6cd5\u4e0a\u306e\u7d44\u5408\u306f\u3001\u7d44\u5408\u3067\u767a\u751f\u3057\u305f\u640d\u5931\u306a\u3069\u306b\u3064\u3044\u3066\u51fa\u8cc7\u8005\u304c\u7121\u9650\u3067\u8cac\u4efb\u3092\u8ca0\u308f\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p>\u500b\u4eba\u8ca1\u7523\u3092\u51e6\u5206\u3057\u3066\u3082\u3001\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u5408\u8cc7\u4f1a\u793e\u3067\u306f\u6cd5\u7684\u306b\u306f\u300c\u51fa\u8cc7\u3057\u305f\u91d1\u984d\u307e\u3067\u300d\u306e\u8cac\u4efb\u3067\u7d42\u308f\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306f\u5148\u7a0b\u5408\u540c\u4f1a\u793e\u3067\u3054\u8aac\u660e\u3092\u3057\u305f\u5185\u5bb9\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u5408\u540c\u4f1a\u793e\u3068\u540c\u3058\u304f\u3001\u6cd5\u7684\u306b\u306f\u300c\u51fa\u8cc7\u3057\u305f\u91d1\u984d\u307e\u3067\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u9280\u884c\u306e\u878d\u8cc7\u306a\u3069\u306f\u500b\u4eba\u306e\u4fdd\u8a3c\u3092\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u7d50\u5c40\u500b\u4eba\u8ca1\u7523\u307e\u3067\u8cac\u4efb\u304c\u53ca\u3076\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u6709\u9650\u8cac\u4efb\u300d\u3068\u8a00\u3044\u306a\u304c\u3089\u9280\u884c\u878d\u8cc7\u306e\u73fe\u5834\u3067\u306f\u5b9f\u8cea\u7684\u306b\u300c\u7121\u9650\u8cac\u4efb\u300d\u3068\u304a\u8003\u3048\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3 id=\"06\">\u300c\u8ab2\u7a0e\u65b9\u6cd5\u304c\u30d1\u30b9\u30b9\u30eb\u30fc\u8ab2\u7a0e\u306b\u306a\u308b\u300d<\/h3>\n<p>\u3053\u308c\u306f\u682a\u5f0f\u4f1a\u793e\u3084\u5408\u540c\u4f1a\u793e\u3068\u5927\u304d\u304f\u7570\u306a\u308b\u70b9\u3067\u3059\u3002<\/p>\n<p>\u7c21\u5358\u306b\u3044\u3046\u3068\u300cLLP\u306b\u306f\u8ab2\u7a0e\u304c\u3055\u308c\u305a\u3001\u5408\u8cc7\u4f1a\u793e\u3092\u30b9\u30eb\u30fc\u3057\u3066\u69cb\u6210\u54e1\u3067\u8ab2\u7a0e\u3092\u3059\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3068\u8a00\u3063\u3066\u3082\u3001\u5168\u7136\u30d4\u30f3\u3068\u6765\u306a\u3044\u3067\u3059\u306d\u3002<\/p>\n<p>\u3053\u3053\u306f\u975e\u5e38\u306b\u91cd\u8981\u306a\u7279\u5fb4\u3067\u3059\u306e\u3067\u3001\u8a73\u3057\u304f\u6b21\u306e\u300cLLP\u306e\u4f1a\u8a08\u3068\u7a0e\u91d1\u300d\u3067\u898b\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u5408\u8cc7\u4f1a\u793e\u306f\u682a\u5f0f\u4f1a\u793e\u3084\u5408\u540c\u4f1a\u793e\u3068\u306f\u9055\u3063\u305f\u8ab2\u7a0e\u304c\u3055\u308c\u308b\u3068\u3060\u3051\u3054\u7406\u89e3\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3053\u3053\u307e\u3067LLP\u306e\u7279\u5fb4\u306b\u3064\u3044\u3066\u898b\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u7c21\u5358\u306b\u307e\u3068\u3081\u308b\u3068LLP\u306f\u4eba\u306e\u96c6\u307e\u308a\u306e\u300c\u7d44\u5408\u300d\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8ab2\u7a0e\u65b9\u6cd5\u3082\u6cd5\u4eba\u8ab2\u7a0e\u3067\u306f\u306a\u304f\u3001\u69cb\u6210\u54e1\u306b\u300c\u4eba\u300d\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3092\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\u3066\u3044\u305f\u3060\u304d\u3001\u81ea\u5206\u306e\u884c\u3046\u30d3\u30b8\u30cd\u30b9\u304c\u6cd5\u4eba\u683c\u3068\u3044\u3046\u3082\u306e\u3092\u5fc5\u8981\u3068\u3057\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001LLP\u3068\u3044\u3046\u9078\u629e\u80a2\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3 id=\"07\">LLP\u306e\u4f1a\u8a08\u3068\u7a0e\u91d1\u306f?<\/h3>\n<p>\u5148\u7a0b\u300cLLP\u306f\u6cd5\u4eba\u683c\u3092\u6301\u305f\u306a\u3044\u300d\u3068\u3044\u3046\u3053\u3068\u3092\u3054\u8aac\u660e\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u304cLLP\u306e\u4f1a\u8a08\u3068\u7a0e\u91d1\u3092\u8003\u3048\u3066\u3044\u304f\u4e0a\u3067\u975e\u5e38\u306b\u91cd\u8981\u306a\u610f\u5473\u3092\u6301\u3061\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u683c\u304c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u300c\u6cd5\u4eba\u7a0e\u300d\u304c\u8ab2\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>LLP\u306f\u6cd5\u4eba\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u5132\u3051\u305f\u5229\u76ca\u306b\u306f\u6cd5\u4eba\u7a0e\u304c\u8ab2\u3055\u308c\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u3082\u3063\u3068\u8a00\u3048\u3070LLP\u81ea\u4f53\u306b\u306f\u8ab2\u7a0e\u304c\u3055\u308c\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u3080\u3061\u3083\u304f\u3061\u3083\u304a\u5f97\u305d\u3046\u3067\u3059\u3088\u306d\u3002<\/p>\n<p>\u3067\u3059\u304c\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044!<\/p>\n<p>LLP\u306f\u7a0e\u91d1\u306e\u304b\u304b\u3089\u306a\u3044\u300c\u975e\u8ab2\u7a0e\u56e3\u4f53\u300d\u3067\u306f\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>LLP\u306b\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u304c\u3001\u305d\u306e\u5229\u76ca\u3092\u51fa\u8cc7\u8005\u306b\u914d\u5206\u3057\u305f\u3068\u304d\u306b\u304d\u3063\u3061\u308a\u8ab2\u7a0e\u304c\u3055\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306bLLP\u81ea\u4f53\u306b\u8ab2\u7a0e\u3092\u305b\u305a\u3001\u51fa\u8cc7\u8005(\u69cb\u6210\u54e1)\u306b\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u3092\u300c\u30d1\u30b9\u30b9\u30eb\u30fc\u8ab2\u7a0e\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u70b9\u304c\u3088\u304f\u8aa4\u89e3\u304c\u3042\u308b\u70b9\u3067\u3059\u3002<\/p>\n<p>\u300cLLP\u306f\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u300d\u3084\u300cLLP\u306f\u8ab2\u7a0e\u4e0a\u6709\u5229\u3067\u3042\u308b\u300d\u3068\u3044\u3046\u8a71\u3092\u3068\u304d\u304a\u308a\u8033\u306b\u3057\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u5fc5\u305a\u3057\u3082\u6b63\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u9006\u306b\u5408\u540c\u4f1a\u793e\u3084\u682a\u5f0f\u4f1a\u793e\u306b\u3057\u3066\u304a\u304f\u307b\u3046\u304c\u6709\u5229\u306a\u3053\u3068\u306e\u307b\u3046\u304c\u591a\u3044\u304f\u3089\u3044\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u7406\u7531\u3092\u4eca\u304b\u3089\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n<p>LLP\u3067\u5132\u3051\u305f\u5229\u76ca\u306f\u3001\u69cb\u6210\u54e1\u306b\u914d\u5206\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u914d\u5206\u3092\u53d7\u3051\u305f\u69cb\u6210\u54e1\u306e\u307b\u3046\u3067\u306f\u57fa\u672c\u7684\u306b\u306f\u300c\u4e8b\u696d\u6240\u5f97\u300d\u3068\u3057\u3066\u306e\u8ab2\u7a0e\u3092\u53d7\u3051\u307e\u3059\u3002<br \/>\n(\u4e0d\u52d5\u7523\u6240\u5f97\u3084\u8b72\u6e21\u6240\u5f97\u306a\u3069\u306e\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059)<\/p>\n<p>\u3053\u306e\u300c\u4e8b\u696d\u6240\u5f97\u300d\u306f\u7c21\u5358\u306b\u3044\u3046\u3068\u300c\u53ce\u5165-\u7d4c\u8cbb\u300d\u306e\u3053\u3068\u3067\u3001\u3053\u306e\u91d1\u984d\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u304c\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u7d4c\u8cbb\u306fLLP\u306e\u3082\u306e\u3067\u3042\u308c\u3070LLP\u3067\u8a08\u4e0a\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u307b\u307c\u53ce\u5165\u306b\u8ab2\u7a0e\u304c\u306a\u3055\u308c\u308b\u3068\u8003\u3048\u3066\u3082\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u3057\u3066\u6276\u990a\u63a7\u9664\u3084\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u306e\u5404\u4eba\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u8a08\u7b97\u3055\u308c\u308b\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u5229\u76ca\u306b\u3001\u7d2f\u9032\u7684\u306b\u7a0e\u7387\u304c\u639b\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u65b9\u6cd5\u3092\u307e\u3068\u3081\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"block_border_double\">\n<ul>\n<li>\u2460\u53ce\u5165-\u7d4c\u8cbb\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u2461\u6240\u5f97\u63a7\u9664\u3092\u5f15\u304f<\/li>\n<li>\u2462\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u306b\u6b21\u306e\u8868\u306e\u7a0e\u7387\u3092\u639b\u3051\u3066\u3001\u63a7\u9664\u984d\u3092\u5f15\u304f\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3068\u3048\u30701000\u4e07\u5186\u306e\u5229\u76ca\u306e\u914d\u5206\u3092\u53d7\u3051\u305f\u3068\u304d\u3001\u6240\u5f97\u63a7\u9664\u304c\u57fa\u790e\u63a7\u9664(38\u4e07\u5186)\u3060\u3051\u3067\u3042\u308c\u3070\u3001(1000\u4e07-38\u4e07)=962\u4e07\u5186\u304c\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>962\u4e07\u5186\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u3092\u4e0a\u306e\u8868\u3067\u8a08\u7b97\u3059\u308b\u3068\u3001<br \/>\n962\u4e07\u00d733%\u2015153\u4e076\u5343\u5186=163\u4e078600\u5186<br 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class=\"block_border_double\">\n<ul>\n<li>\u2460\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5f15\u304f<\/li>\n<li>\u2461\u6240\u5f97\u63a7\u9664\u3092\u5f15\u304f<\/li>\n<li>\u2462\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u306b\u4e0a\u306e\u8868\u306e\u7a0e\u7387\u3092\u639b\u3051\u3066\u3001\u63a7\u9664\u984d\u3092\u5f15\u304f<\/li>\n<\/ul>\n<\/div>\n<p>\u5148\u7a0b\u3068\u4f3c\u3066\u3044\u307e\u3059\u304c\u3001\u5927\u304d\u304f\u9055\u3046\u306e\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5f15\u304f\u300d\u3068\u3044\u3046\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u3044\u3046\u306e\u306f\u4e00\u5b9a\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u6c42\u3081\u308b\u300c\u6982\u7b97\u7d4c\u8cbb\u300d\u306e\u3088\u3046\u306a\u3082\u306e\u3068\u304a\u8003\u3048\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>LLP\u3067\u306f\u300c\u7d4c\u8cbb\u3092\u5f15\u304f\u300d\u3067\u3057\u305f\u3002<\/p>\n<p>\u3067\u3059\u304cLLP\u306e\u7d4c\u8cbb\u306fLLP\u306e\u5229\u76ca\u8a08\u7b97\u3067\u4f7f\u3063\u3066\u3044\u308b\u306f\u305a\u306a\u306e\u3067\u3001\u307b\u3068\u3093\u3069\u306a\u3044\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u306b\u5bfe\u3057\u3066\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u6b21\u306e\u3088\u3046\u306a\u8868\u306b\u5f53\u3066\u306f\u3081\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>1000\u4e07\u5186\u306a\u3089\u3070\u3001<br 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