![\"\"](\"https:\/\/vs-group.jp\/tax\/startup\/zenkoku\/wp-content\/uploads\/2018\/08\/book.jpg\")
<\/p>\r\n\r\n<\/p>\r\n\r\n
\u4eca\u56de\u306f\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u300d\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\r\n
\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u3064\u3044\u3066\u306f\u975e\u5e38\u306b\u91cd\u8981\u306a\u30c6\u30fc\u30de\u3067\u3059\u306e\u3067\u30012\u56de\u306b\u308f\u3051\u3066\u304a\u4f1d\u3048\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n
\u4eca\u56de\u306f\u300c\u4f1a\u793e\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u3069\u3046\u3044\u3046\u8996\u70b9\u3067\u898b\u3066\u3044\u3051\u3070\u3088\u3044\u304b\u300d\u3092\u30d9\u30f3\u30c1\u30e3\u30fc\u30b5\u30dd\u30fc\u30c8\u306e\u6708\u6b21\u30ec\u30dd\u30fc\u30c8\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u300d\u306e\u8aad\u307f\u65b9\u3092\u901a\u3057\u3066\u3054\u8aac\u660e\u3055\u305b\u3066\u3082\u3089\u3044\u307e\u3059\u3002<\/p>\r\n
\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u5229\u76ca\u3068\u540c\u3058\u304b\u305d\u308c\u4ee5\u4e0a\u306b\u91cd\u8981\u306a\u306e\u304c\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u300d\u3067\u3059\u3002<\/p>\r\n
\u306a\u305c\u306a\u3089\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u8d64\u5b57\u3067\u3042\u3063\u3066\u3082\u3059\u3050\u306b\u4f1a\u793e\u306f\u6f70\u308c\u307e\u305b\u3093\u304c\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3068\u5373\u5ea7\u306b\u5012\u7523\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\r\n
\u307e\u305f\u793e\u9577\u306b\u3068\u3063\u3066\u300c\u5132\u304b\u3063\u3066\u3044\u308b\u300d\u300c\u5132\u304b\u3063\u3066\u3044\u306a\u3044\u300d\u3068\u3044\u3046\u611f\u899a\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u63a8\u79fb\u306e\u307b\u3046\u304c\u8fd1\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\r\n
\u305d\u3053\u3067\u78ba\u8a8d\u3057\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u304c\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u300d\u3067\u3059\u3002<\/p>\r\n
\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u300d\u3068\u805e\u304f\u3068\u96e3\u3057\u305d\u3046\u306a\u611f\u3058\u304c\u3057\u307e\u3059\u306d\u3002<\/p>\r\n
\u7c21\u5358\u306b\u8a00\u3044\u307e\u3059\u3068 \u307e\u305a\u306f\u6bce\u6708\u306e\u6708\u672b\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u6b8b\u9ad8\u306e\u63a8\u79fb\u3092\u898b\u3066\u4e0b\u3055\u3044\u3002<\/p>\r\n \u3053\u3053\u6570\u30f6\u6708\u3067\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u6b8b\u9ad8\u304c\u3069\u306e\u3088\u3046\u306b\u63a8\u79fb\u3057\u3066\u304d\u3066\u3044\u308b\u304b\u3001\u306a\u305c\u6e1b\u3063\u305f\u306e\u304b\u3001\u3092\u78ba\u8a8d\u3059\u308b\u4f5c\u696d\u3067\u3059\u3002<\/p>\r\n \u904e\u53bb\u6570\u30f6\u6708\u306e\u63a8\u79fb\u3092\u898b\u3066\u3001\u793e\u9577\u81ea\u8eab\u306e\u611f\u899a\u3068\u3059\u308a\u5408\u308f\u305b\u3092\u3057\u307e\u3059\u3002<\/p>\r\n \u3053\u308c\u3092\u6bce\u6708\u3059\u308b\u3053\u3068\u3067\u73fe\u5834\u306e\u5fd9\u3057\u3055\u3084\u53d7\u6ce8\u72b6\u6cc1\u3068\u3001\u5b9f\u969b\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u95a2\u9023\u3092\u8eab\u306b\u3064\u3051\u3066\u4e0b\u3055\u3044\u3002<\/p>\r\n \u904e\u53bb\u306e\u6d41\u308c\u304c\u898b\u308c\u305f\u3089\u3001\u6b21\u306f\u5c06\u6765\u306e\u8cc7\u91d1\u7e70\u308a\u3067\u3059\u3002<\/p>\r\n \u7d4c\u55b6\u8005\u306f\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u5c06\u6765\u3069\u308c\u3060\u3051\u6b8b\u308b\u304b\u3001\u8db3\u308a\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u308f\u306a\u3044\u304b\u300d\u304c\u4e00\u756a\u6c17\u306b\u306a\u308a\u307e\u3059\u3088\u306d\u3002<\/p>\r\n \u652f\u6255\u3044\u306a\u3069\u306f\u7d50\u69cb\u982d\u306b\u5165\u3063\u3066\u3044\u308b\u3082\u306e\u3067\u3059\u304c\u3001\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u3001\u8cde\u4e0e\u306a\u3069\u306f\u610f\u5916\u306b\u629c\u3051\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\r\n \u3067\u3059\u306e\u3067\u3001\u30d9\u30f3\u30c1\u30e3\u30fc\u30b5\u30dd\u30fc\u30c8\u306e\u4f1a\u8a08\u5831\u544a\u3067\u306f\u3001\u6bce\u6708\u306b\u793e\u9577\u306b\u672a\u6765\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3059\u308b\u6642\u9593\u3092\u4f5c\u3063\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\r\n \u8cc7\u91d1\u7e70\u308a\u304c\u554f\u984c\u306a\u3044\u304b\u3001\u53c8\u306f\u878d\u8cc7\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306a\u3069\u306e\u5bfe\u7b56\u3092\u8003\u3048\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u5927\u4e8b\u306b\u3059\u308b\u306e\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\r\n \u3082\u3057\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u4e88\u60f3\u304c\u3057\u306b\u304f\u3044\u3068\u304d\u306f\u3001\u300c\u8cc7\u91d1\u7e70\u308a\u8868\u300d\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\r\n \u8cc7\u91d1\u7e70\u308a\u8868\u3068\u3044\u3046\u306e\u306f\u30011\uff5e2\u30f6\u6708\u5c06\u6765\u3067\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u5efb\u308b\u304b\u3069\u3046\u304b\u3092\u4e88\u898b\u3059\u308b\u305f\u3081\u306e\u30c4\u30fc\u30eb\u3067\u3059\u3002<\/p>\r\n \u300c\u3044\u3064\u306b\u3069\u3046\u3044\u3063\u305f\u652f\u51fa\u304c\u78ba\u5b9a\u3057\u3066\u3044\u3066\u3001\u3069\u3046\u3044\u3063\u305f\u53ce\u5165\u304c\u898b\u3048\u3066\u3044\u308b\u306e\u304b\u300d\u3092\u65e5\u3005\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n \u3055\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u6bce\u6708\u672b\u306e\u6b8b\u9ad8\u306e\u63a8\u79fb\u3068\u3001\u3053\u308c\u304b\u3089\u306e\u4e88\u60f3\u4ee5\u5916\u306b\u3001\u3082\u3046\u4e00\u70b9\u91cd\u8981\u306a\u306e\u304c\u3001\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u5897\u52a0\u3084\u6e1b\u5c11\u306f\u3069\u3046\u3044\u3063\u305f\u8981\u56e0\u306b\u3088\u308b\u306e\u304b\u300d\u3067\u3059\u3002<\/p>\r\n \u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u5897\u3048\u3066\u3044\u3066\u3082\u9280\u884c\u304b\u3089\u306e\u878d\u8cc7\u3067\u5897\u3048\u3066\u3044\u3066\u306f\u5065\u5168\u306a\u7d4c\u55b6\u3068\u306f\u3044\u3048\u307e\u305b\u3093\u3002<\/p>\r\n \u3067\u3059\u304c\u9810\u91d1\u6b8b\u9ad8\u3057\u304b\u898b\u3066\u3044\u306a\u3044\u3068\u3001\u878d\u8cc7\u3067\u5897\u3048\u305f\u306e\u304b\u3001\u5f79\u54e1\u304b\u3089\u306e\u501f\u5165\u3067\u5897\u3048\u305f\u306e\u304b\u3001\u672c\u696d\u3067\u5897\u3048\u305f\u306e\u304b\u304c\u308f\u304b\u3089\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n \u305d\u3053\u3067\u898b\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u306e\u304c\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u300c\u55b6\u696d\u53ce\u652f\u300d\u3068\u3044\u3046\u9805\u76ee\u3067\u3059\u3002<\/strong><\/p>\r\n \u3053\u306e\u300c\u55b6\u696d\u53ce\u652f\u300d\u3068\u3044\u3046\u306e\u306f\u300c\u672c\u696d\u3067\u3069\u308c\u3060\u3051\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u5897\u6e1b\u3057\u305f\u304b\u300d\u3092\u793a\u3059\u3082\u306e\u3067\u3059\u3002<\/p>\r\n \u55b6\u696d\u53ce\u652f\u306f\u975e\u5e38\u306b\u91cd\u8981\u306a\u3082\u306e\u3067\u3059\u3002<\/p>\r\n \u55b6\u696d\u53ce\u652f\u306f\u5358\u6708\u3067\u306f\u304a\u91d1\u304c\u51fa\u3066\u884c\u304f\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n \u3057\u304b\u3057\u3001\u7d2f\u8a08\u3067\u898b\u3066\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u306f\u554f\u984c\u3067\u3059\u3002<\/p>\r\n \u672c\u696d\u3067\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u5897\u52a0\u3057\u3066\u3044\u308b\u3053\u3068\u306f\u3001\u7d4c\u55b6\u4e0a\u5fc5\u9808\u306e\u8981\u4ef6\u306a\u306e\u3067\u3059\u3002<\/p>\r\n \u56de\u53ce\u30b5\u30a4\u30c8\u304c\u77e5\u3089\u305a\u77e5\u3089\u305a\u306e\u3046\u3061\u306b\u5ef6\u3073\u3066\u3044\u306a\u3044\u304b\u3001\u5728\u5eab\u3092\u4ed5\u5165\u308c\u904e\u304e\u3066\u3044\u306a\u3044\u304b\u7b49\u3001\u55b6\u696d\u53ce\u652f\u306b\u3064\u3044\u3066\u306f\u3057\u3063\u304b\u308a\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n \u307e\u305f\u9280\u884c\u306e\u878d\u8cc7\u3067\u3082\u300c\u55b6\u696d\u53ce\u652f\u300d\u306f\u7740\u76ee\u3055\u308c\u307e\u3059\u3002<\/p>\r\n \u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u5618\u3092\u3064\u304b\u306a\u3044\u300d\u3068\u3044\u3046\u8a00\u8449\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5229\u76ca\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u3084\u672a\u6255\u8cbb\u7528\u306e\u8abf\u6574\u306a\u3069\u3067\u3059\u3050\u306b\u984d\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\r\n \u3057\u304b\u3057\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u64cd\u4f5c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\r\n \u7279\u306b\u3053\u306e\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u8d64\u5b57\u306b\u306a\u3063\u3066\u3044\u3066\u306f\u878d\u8cc7\u306e\u571f\u53f0\u306b\u4e57\u308b\u306e\u304c\u56f0\u96e3\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n \u55b6\u696d\u53ce\u652f\u306b\u3064\u3044\u3066\u306f\u3057\u3063\u304b\u308a\u78ba\u8a8d\u3057\u3066\u3001\u5c11\u3057\u3067\u3082\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u6539\u5584\u3055\u308c\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n \u6b21\u306b\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u306f\u3069\u3046\u306a\u308c\u3070\u5897\u3048\u308b\u306e\u304b\u300d\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u306f\u3044\u304f\u3089\u304f\u3089\u3044\u3042\u308c\u3070\u5065\u5168\u306a\u306e\u304b\u300d\u306b\u3064\u3044\u3066\u4e00\u7dd2\u306b\u8003\u3048\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\r\n \u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u697d\u306b\u306a\u308b\u7d4c\u55b6\u300d\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u7d4c\u55b6\u3067\u3057\u3087\u3046\u304b?<\/p>\r\n \u58f2\u4e0a\u3092\u3042\u3052\u305f\u5834\u5408\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u306f\u672c\u5f53\u306b\u697d\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u304b?<\/p>\r\n \u6b8b\u5ff5\u306a\u304c\u3089NO\u306e\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n \u306a\u305c\u306a\u3089\u3001\u58f2\u4e0a\u304c\u4e0a\u304c\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u4ed5\u5165\u3082\u5897\u3048\u308b\u306e\u3067\u3001\u652f\u6255\u3046\u30ad\u30e3\u30c3\u30b7\u30e5\u3082\u5897\u3048\u308b\u306e\u3067\u3059\u3002<\/p>\r\n \u3055\u3089\u306b\u5728\u5eab\u306e\u54c1\u63c3\u3048\u3082\u5897\u3084\u3055\u306a\u3044\u3068\u58f2\u4e0a\u306f\u4e0a\u304c\u3089\u306a\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\r\n \u4e0d\u826f\u50b5\u6a29\u306b\u306a\u308a\u305d\u3046\u306a\u6ede\u7d0d\u3082\u51fa\u3066\u304f\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\r\n \u3068\u3044\u3046\u3053\u3068\u306f\u3001\u58f2\u4e0a\u304c\u3042\u304c\u3063\u3066\u3082\u7d50\u5c40\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u72b6\u6cc1\u306f\u3042\u307e\u308a\u5909\u308f\u3089\u306a\u3044\u3053\u3068\u3082\u3088\u304f\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\r\n 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