{"id":5356,"date":"2021-08-15T11:00:00","date_gmt":"2021-08-15T02:00:00","guid":{"rendered":"https:\/\/legal-script.com\/media\/?p=5356"},"modified":"2021-08-15T11:28:14","modified_gmt":"2021-08-15T02:28:14","slug":"corporate-business-tax","status":"publish","type":"post","link":"https:\/\/legal-script.com\/media\/corporate-business-tax\/","title":{"rendered":"\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3063\u3066\u4f55\uff1f\u8ab2\u7a0e\u5bfe\u8c61\u3084\u7d0d\u4ed8\u65b9\u6cd5\u306a\u3069\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"640\" height=\"429\" src=\"https:\/\/legal-script.com\/media\/wordpress\/wp-content\/uploads\/2021\/08\/businessman-1031755_640.jpg\" alt=\"\" class=\"wp-image-5357\" srcset=\"https:\/\/legal-script.com\/media\/wordpress\/wp-content\/uploads\/2021\/08\/businessman-1031755_640.jpg 640w, 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style=\"cursor:inherit\">\u76ee\u6b21<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legal-script.com\/media\/corporate-business-tax\/#%E6%B3%95%E4%BA%BA%E4%BA%8B%E6%A5%AD%E7%A8%8E%E3%81%A8%E3%81%AF\" >\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u306f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legal-script.com\/media\/corporate-business-tax\/#%E8%AA%B2%E7%A8%8E%E5%AF%BE%E8%B1%A1\" >\u8ab2\u7a0e\u5bfe\u8c61<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legal-script.com\/media\/corporate-business-tax\/#%E7%A8%8E%E7%8E%87\" >\u7a0e\u7387<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legal-script.com\/media\/corporate-business-tax\/#%E5%A4%96%E5%BD%A2%E6%A8%99%E6%BA%96%E8%AA%B2%E7%A8%8E\" >\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legal-script.com\/media\/corporate-business-tax\/#%E7%B4%8D%E4%BB%98%E3%81%BE%E3%81%A7%E3%81%AE%E6%B5%81%E3%82%8C\" >\u7d0d\u4ed8\u307e\u3067\u306e\u6d41\u308c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legal-script.com\/media\/corporate-business-tax\/#%E6%90%8D%E9%87%91%E7%AE%97%E5%85%A5%E3%81%8C%E5%8F%AF%E8%83%BD\" >\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legal-script.com\/media\/corporate-business-tax\/#%E7%89%B9%E5%88%A5%E6%B3%95%E4%BA%BA%E4%BA%8B%E6%A5%AD%E7%A8%8E\" >\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legal-script.com\/media\/corporate-business-tax\/#%E5%88%86%E5%89%B2%E5%9F%BA%E6%BA%96\" >\u5206\u5272\u57fa\u6e96<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legal-script.com\/media\/corporate-business-tax\/#%E3%81%BE%E3%81%A8%E3%82%81\" >\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E6%B3%95%E4%BA%BA%E4%BA%8B%E6%A5%AD%E7%A8%8E%E3%81%A8%E3%81%AF\"><\/span>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u306f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6cd5\u4eba\u306f\u53ce\u76ca\u6d3b\u52d5\u3092\u884c\u3046\u306b\u3042\u305f\u308a\u3001\u9053\u8def\u306a\u3069\u306e\u516c\u5171\u65bd\u8a2d\u3092\u4f7f\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u3059\u306a\u308f\u3061\u6cd5\u4eba\u306f\u53ce\u76ca\u6d3b\u52d5\u3092\u884c\u3046\u4e0a\u3067\u90fd\u9053\u5e9c\u770c\u306a\u3069\u304b\u3089\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u306f\u3001\u305d\u3046\u3057\u305f\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u306b\u304b\u304b\u308b\u7d4c\u8cbb\u306e\u4e00\u90e8\u3092\u3001\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u3066\u3044\u308b\u6cd5\u4eba\u306b\u8ca0\u62c5\u3055\u305b\u308b\u3068\u3044\u3046\u76ee\u7684\u3067\u3001\u90fd\u9053\u5e9c\u770c\u304c\u6cd5\u4eba\u306b\u5bfe\u3057\u8ab2\u7a0e\u3059\u308b\u7a0e\u91d1\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u3001\u6cd5\u4eba\u306e\u6240\u5f97\u91d1\u984d\u307e\u305f\u306f\u53ce\u5165\u91d1\u984d\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u3001\u300c\u6240\u5f97\u5272\u300d\u300c\u53ce\u5165\u5272\u300d\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u8cc7\u672c\u91d1\u306e\u984d\u307e\u305f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u666e\u901a\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u5f8c\u8ff0\u306e\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E8%AA%B2%E7%A8%8E%E5%AF%BE%E8%B1%A1\"><\/span>\u8ab2\u7a0e\u5bfe\u8c61<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u90fd\u9053\u5e9c\u770c\u5185\u306b\u4e8b\u52d9\u6240\uff08\u4e8b\u696d\u6240\uff09\u304c\u3042\u308a\u3001\u304b\u3064\u3001\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u6cd5\u4eba\u3084\u6cd5\u4eba\u3067\u306f\u306a\u3044\u793e\u56e3\u307e\u305f\u306f\u8ca1\u56e3\u3067\u53ce\u76ca\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E7%A8%8E%E7%8E%87\"><\/span>\u7a0e\u7387<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7a0e\u7387\u306f\u5404\u90fd\u9053\u5e9c\u770c\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u5317\u6d77\u9053\u3092\u4f8b\u306b\u6319\u3052\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>\u5317\u6d77\u9053\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\uff08\u8cc7\u672c\u91d1\uff11\u5104\u5186\u4ee5\u4e0b\uff09\u306e\u6240\u5f97\u5272\u306e\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\uff08\u96fb\u6c17\u4f9b\u7d66\u696d\u3092\u884c\u3046\u3082\u306e\u3092\u9664\u304f\uff09\u3002<\/p>\n<blockquote>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr bgcolor=\"#f0f8ff\">\n<td style=\"width: 33.3333%;\">\u6cd5\u4eba\u306e\u7a2e\u985e<\/td>\n<td style=\"width: 43.8506%;\">\u6240\u5f97\u533a\u5206\u7b49<\/td>\n<td style=\"width: 22.816%;\">\u4ee4\u548c\uff12\u5e74\uff082020\u5e74\uff09\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7a0e\u7387<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\" rowspan=\"4\">\u666e\u901a\u6cd5\u4eba\uff08\u4e00\u822c\u306e\u6cd5\u4eba\u3001\u6cd5\u4eba\u3067\u306a\u3044\u793e\u56e3\u307e\u305f\u306f\u8ca1\u56e3\uff09<\/td>\n<td style=\"width: 43.8506%;\">\u6240\u5f97\u306e\u3046\u3061\u5e74400\u4e07\u5186\u4ee5\u4e0b\u306e\u91d1\u984d<\/td>\n<td style=\"width: 22.816%;\">3.5\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.8506%;\">\u6240\u5f97\u306e\u3046\u3061\u5e74400\u4e07\u5186\u3092\u8d85\u3048800\u4e07\u5186\u4ee5\u4e0b\u306e\u91d1\u984d<\/td>\n<td style=\"width: 22.816%;\">5.3\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.8506%;\">\u6240\u5f97\u306e\u3046\u3061\u5e74800\u4e07\u5186\u3092\u8d85\u3048\u308b\u91d1\u984d<\/td>\n<td style=\"width: 22.816%;\">7.0\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.8506%;\">\u8cc7\u672c\u91d1\u306e\u984d\u307e\u305f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0a\u3067\u3001\uff13\u4ee5\u4e0a\u306e\u90fd\u9053\u5e9c\u770c\u306b\u4e8b\u52d9\u6240\u307e\u305f\u306f\u4e8b\u696d\u6240\u306e\u3042\u308b\u6cd5\u4eba\u306e\u6240\u5f97<\/td>\n<td style=\"width: 22.816%;\">7.0\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\" rowspan=\"3\">\u7279\u5225\u6cd5\u4eba\uff08\u5354\u540c\u7d44\u5408\u3001\u4fe1\u7528\u91d1\u5eab\u3001\u533b\u7642\u6cd5\u4eba\u306a\u3069\uff09<\/td>\n<td style=\"width: 43.8506%;\">\u6240\u5f97\u306e\u3046\u3061\u5e74400\u4e07\u5186\u4ee5\u4e0b\u306e\u91d1\u984d<\/td>\n<td style=\"width: 22.816%;\">3.5\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.8506%;\">\u6240\u5f97\u306e\u3046\u3061\u5e74400\u4e07\u5186\u3092\u8d85\u3048\u308b\u91d1\u984d<\/td>\n<td style=\"width: 22.816%;\">4.9\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.8506%;\">\u51fa\u8cc7\u91d1\u306e\u984d\u7b49\u304c1,000\u4e07\u5186\u4ee5\u4e0a\u3067\u3001\uff13\u4ee5\u4e0a\u306e\u90fd\u9053\u5e9c\u770c\u306b\u4e8b\u52d9\u6240\u307e\u305f\u306f\u4e8b\u696d\u6240\u306e\u3042\u308b\u6cd5\u4eba\u306e\u6240\u5f97<\/td>\n<td style=\"width: 22.816%;\">4.9\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\u53ce\u5165\u91d1\u8ab2\u7a0e\u6cd5\u4eba\uff08\u30ac\u30b9\u4f9b\u7d66\u696d\u3001\u751f\u547d\u30fb\u640d\u5bb3\u4fdd\u967a\u696d\u3092\u884c\u3046\u3082\u306e\uff09<\/td>\n<td style=\"width: 43.8506%;\">\u53ce\u5165\u91d1\u984d<\/td>\n<td style=\"width: 22.816%;\">1.0\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305f\u3001\u96fb\u6c17\u4f9b\u7d66\u696d\u3092\u884c\u3046\u3082\u306e\u306e\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr bgcolor=\"#f0f8ff\">\n<td style=\"width: 33.3333%;\">\u4e8b\u696d\u306e\u5185\u5bb9<\/td>\n<td style=\"width: 43.8505%;\">\u6240\u5f97\u533a\u5206\u7b49<\/td>\n<td style=\"width: 22.8161%;\">\u4ee4\u548c\uff12\u5e74\uff082020\u5e74\uff09\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7a0e\u7387<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\u4e00\u822c\u9001\u914d\u96fb\u4e8b\u696d\u30fb\u9001\u96fb\u4e8b\u696d\u30fb\u7279\u5b9a\u9001\u914d\u96fb\u4e8b\u696d<\/td>\n<td style=\"width: 43.8505%;\">\u53ce\u5165\u91d1\u984d<\/td>\n<td style=\"width: 22.8161%;\">1.0\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\" rowspan=\"2\">\u5c0f\u58f2\u96fb\u6c17\u4e8b\u696d\u30fb\u767a\u96fb\u4e8b\u696d<\/td>\n<td style=\"width: 43.8505%;\">\u53ce\u5165\u91d1\u984d<\/td>\n<td style=\"width: 22.8161%;\">0.75\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.8505%;\">\u6240\u5f97\u91d1\u984d<\/td>\n<td style=\"width: 22.8161%;\">1.85\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.pref.hokkaido.lg.jp\/sm\/zim\/tax\/houzin_z01.html\" target=\"_blank\" rel=\"nofollow noopener sponsored ugc noreferrer\">\u5317\u6d77\u9053\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/p>\n<p>\u306a\u304a\u3001\u4ee4\u548c\uff14\u5e74\uff082022\u5e74\uff09\uff14\u6708\uff11\u65e5\u306b\u5275\u8a2d\u3055\u308c\u308b\u300c\u914d\u96fb\u4e8b\u696d\u300d\u53ca\u3073\u300c\u7279\u5b9a\u5378\u4f9b\u7d66\u4e8b\u696d\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u914d\u96fb\u4e8b\u696d\u300d\u304c\u53ce\u5165\u91d1\u984d\u306e1.0\uff05\u3001\u300c\u7279\u5b9a\u5378\u4f9b\u7d66\u4e8b\u696d\u300d\u304c\u53ce\u5165\u91d1\u984d\u306e0.75\uff05+\u6240\u5f97\u91d1\u984d\u306e1.85\uff05\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"%E5%A4%96%E5%BD%A2%E6%A8%99%E6%BA%96%E8%AA%B2%E7%A8%8E\"><\/span>\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u3068\u306f\u3001\u8cc7\u672c\u91d1\u306e\u984d\u307e\u305f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u666e\u901a\u6cd5\u4eba\uff08\u53ce\u5165\u91d1\u984d\u8ab2\u7a0e\u6cd5\u4eba\u30fb\u516c\u76ca\u6cd5\u4eba\u7b49\u30fb\u7279\u5225\u6cd5\u4eba\u304a\u3088\u3073\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49\u306f\u5bfe\u8c61\u5916\uff09\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u300c\u6240\u5f97\u5272\u300d\u3001\u300c\u4ed8\u52a0\u4fa1\u5024\u5272\u300d\u53ca\u3073\u300c\u8cc7\u672c\u5272\u300d\u304b\u3089\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E7%B4%8D%E4%BB%98%E3%81%BE%E3%81%A7%E3%81%AE%E6%B5%81%E3%82%8C\"><\/span>\u7d0d\u4ed8\u307e\u3067\u306e\u6d41\u308c<span 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class=\"ez-toc-section\" id=\"%E7%89%B9%E5%88%A5%E6%B3%95%E4%BA%BA%E4%BA%8B%E6%A5%AD%E7%A8%8E\"><\/span>\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e<span 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class=\"ez-toc-section\" id=\"%E5%88%86%E5%89%B2%E5%9F%BA%E6%BA%96\"><\/span>\u5206\u5272\u57fa\u6e96<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6cd5\u4eba\u306e\u4e8b\u52d9\u6240\u3084\u4e8b\u696d\u6240\u7b49\u304c2\u4ee5\u4e0a\u306e\u90fd\u9053\u5e9c\u770c\u306b\u6240\u5728\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u7d0d\u3081\u308b\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u6240\u5728\u3059\u308b\u90fd\u9053\u5e9c\u770c\u3054\u3068\u306b\u6309\u5206\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u6309\u5206\u306b\u7528\u3044\u308b\u57fa\u6e96\u3092\u300c\u5206\u5272\u57fa\u6e96\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u5206\u5272\u57fa\u6e96\u300d\u306b\u306f\u3001\u90fd\u9053\u5e9c\u770c\u3054\u3068\u306e\u5f93\u696d\u54e1\u306e\u6570\u3084\u56fa\u5b9a\u8cc7\u7523\u306e\u4fa1\u984d\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span 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