{"id":100475,"date":"2018-10-04T00:00:00","date_gmt":"2018-10-03T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/management\/1606\/"},"modified":"2019-07-09T00:00:00","modified_gmt":"2019-07-09T00:00:00","slug":"1606","status":"publish","type":"management","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/management\/1606\/","title":{"rendered":"NPO\u6cd5\u4eba\u306e\u904b\u55b6\u306b\u5fc5\u9808\u306a\u7a0e\u91d1\u3001\u6c7a\u7b97\u3001\u78ba\u5b9a\u7533\u544a\u3001\u7d4c\u7406\u306b\u3064\u3044\u3066\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<p>NPO\u6cd5\u4eba\u3092\u904b\u55b6\u3059\u308b\u305f\u3081\u306b\u306f\u7a0e\u91d1\u3001\u6c7a\u7b97\u3001\u78ba\u5b9a\u7533\u544a\u3001\u7d4c\u7406\u306e\u77e5\u8b58\u3092\u907f\u3051\u3066\u901a\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u682a\u5f0f\u4f1a\u793e\u306a\u3069\u306e\u666e\u901a\u6cd5\u4eba\u3068\u306f\u7570\u306a\u308a\u3001\u30eb\u30fc\u30eb\u306f\u72ec\u7279\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001NPO\u6cd5\u4eba\u306f\u53ce\u5165\u3084\u7d4c\u8cbb\u3092\u53ce\u76ca\u4e8b\u696d\u3068\u53ce\u76ca\u4e8b\u696d\u4ee5\u5916\u306b\u533a\u5206\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u305d\u3053\u3067\u3001NPO\u6cd5\u4eba\u306e\u904b\u55b6\u306b\u5fc5\u9808\u306a\u5404\u7a2e\u77e5\u8b58\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u305d\u3082\u305d\u3082NPO\u6cd5\u4eba\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3068\u306f\uff1f<\/h2>\n<p>NPO\u6cd5\u4eba\u306b\u3082\u7a0e\u91d1\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u304c\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u3088\u3046\u306a\u666e\u901a\u6cd5\u4eba\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001NPO\u6cd5\u4eba\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>NPO\u6cd5\u4eba\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u3092\u7d39\u4ecb<\/h3>\n<p>NPO\u6cd5\u4eba\u306f\u6b21\u306e\u7a0e\u91d1\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4>(1)\u666e\u901a\u6cd5\u4eba\u3068\u5168\u304f\u540c\u3058\u3088\u3046\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1<\/h4>\n<p>\u304a\u3082\u306b\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h5>\u2460\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272<\/h5>\n<p>NPO\u6cd5\u4eba\u306e\u898f\u6a21\u306b\u5fdc\u3058\u3066\u3001\u6240\u5f97\u91d1\u984d\u306b\u95a2\u4fc2\u306a\u304f\u5e747\u4e07\u5186\u4ee5\u4e0a\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<h5>\u2461\u6d88\u8cbb\u7a0e<\/h5>\n<p>\u7269\u54c1\u306e\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306b\u4f34\u3044\u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\u304b\u3089\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u984d\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<h5>\u2462\u6e90\u6cc9\u6240\u5f97\u7a0e<\/h5>\n<p>\u7d66\u4e0e\u3001\u9000\u8077\u91d1\u3001\u539f\u7a3f\u6599\u3084\u8b1b\u6f14\u6599\u306a\u3069\u306e\u5831\u916c\u3092\u652f\u6255\u3046\u3068\u304d\u306b\u5929\u5f15\u304d\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<h5>\u2463\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/h5>\n<p>\u571f\u5730\u5efa\u7269\u306a\u3069\u306e\u53d6\u5f97\u306b\u4f34\u3044\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<h5>\u2464\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u90fd\u5e02\u8a08\u753b\u7a0e<\/h5>\n<p>1\u67081\u65e5\u6642\u70b9\u3067\u6240\u6709\u3059\u308b\u571f\u5730\u5efa\u7269\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<h4>(2)NPO\u6cd5\u4eba\u306e\u53ce\u76ca\u4e8b\u696d\u306b\u4fc2\u308b\u6240\u5f97\u91d1\u984d\u306b\u5bfe\u3057\u3066\u306e\u307f\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1<\/h4>\n<p>\u6cd5\u4eba\u7a0e\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u5272\uff08\u6cd5\u4eba\u7a0e\u00d7\u4f4f\u6c11\u7a0e\u7387\uff09\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u53ce\u76ca\u4e8b\u696d\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\u306b\u5bfe\u3057\u3066\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<div id=\"kanren\">\n<u><a href=\"https:\/\/www.jicpa-knk.ne.jp\/download\/doc\/hieiri_npo_q&amp;a_201306.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.jicpa-knk.ne.jp\/download\/doc\/hieiri_npo_q&amp;a_201306.pdf<\/a><\/u><\/div>\n<h3>\u53ce\u76ca\u4e8b\u696d\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u89e3\u8aac<\/h3>\n<p>\u6cd5\u4eba\u7a0e\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u5272\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u3001\u53ce\u76ca\u4e8b\u696d\u306f\u6b21\u306e<span class=\"kyocho\">34\u7a2e\u985e\u306b\u9650\u5b9a<\/span>\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30fb\u7269\u54c1\u8ca9\u58f2\u696d<\/p>\n<p>\u30fb\u4e0d\u52d5\u7523\u8ca9\u58f2\u696d<\/p>\n<p>\u30fb\u91d1\u92ad\u8cb8\u4ed8\u696d<\/p>\n<p>\u30fb\u7269\u54c1\u8cb8\u4ed8\u696d<\/p>\n<p>\u30fb\u4e0d\u52d5\u7523\u8cb8\u4ed8\u696d<\/p>\n<p>\u30fb\u88fd\u9020\u696d<\/p>\n<p>\u30fb\u901a\u4fe1\u696d<\/p>\n<p>\u30fb\u904b\u9001\u696d<\/p>\n<p>\u30fb\u5009\u5eab\u696d<\/p>\n<p>\u30fb\u8acb\u8ca0\u696d<\/p>\n<p>\u30fb\u5370\u5237\u696d<\/p>\n<p>\u30fb\u51fa\u7248\u696d<\/p>\n<p>\u30fb\u5199\u771f\u696d<\/p>\n<p>\u30fb\u8cb8\u5e2d\u696d<\/p>\n<p>\u30fb\u65c5\u9928\u696d<\/p>\n<p>\u30fb\u6599\u7406\u5e97\u696d\u305d\u306e\u4ed6\u306e\u98f2\u98df\u5e97\u696d<\/p>\n<p>\u30fb\u5468\u65cb\u696d<\/p>\n<p>\u30fb\u4ee3\u7406\u696d<\/p>\n<p>\u30fb\u4ef2\u7acb\u696d<\/p>\n<p>\u30fb\u554f\u5c4b\u696d<\/p>\n<p>\u30fb\u9271\u696d<\/p>\n<p>\u30fb\u571f\u77f3\u63a1\u53d6\u696d<\/p>\n<p>\u30fb\u6d74\u5834\u696d<\/p>\n<p>\u30fb\u7406\u5bb9\u696d<\/p>\n<p>\u30fb\u7f8e\u5bb9\u696d<\/p>\n<p>\u30fb\u8208\u884c\u696d<\/p>\n<p>\u30fb\u904a\u622f\u6240\u696d<\/p>\n<p>\u30fb\u904a\u89a7\u6240\u696d<\/p>\n<p>\u30fb\u533b\u7642\u4fdd\u5065\u696d<\/p>\n<p>\u30fb\u6280\u82b8\u6559\u6388\u696d<\/p>\n<p>\u30fb\u99d0\u8eca\u5834\u696d<\/p>\n<p>\u30fb\u4fe1\u7528\u4fdd\u8a3c\u696d<\/p>\n<p>\u30fb\u7121\u4f53\u8ca1\u7523\u306e\u63d0\u4f9b\u696d<\/p>\n<p>\u30fb\u52b4\u50cd\u8005\u6d3e\u9063\u696d<\/p>\n<div id=\"kanren\">\n<u><a href=\"http:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340CO0000000097#167\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340CO0000000097#167<\/a><\/u><\/div>\n<h3>NPO\u6cd5\u4eba\u306f\u53ce\u76ca\u4e8b\u696d\u3068\u53ce\u76ca\u4e8b\u696d\u4ee5\u5916\u306e\u6240\u5f97\u3092\u533a\u5206\u7d4c\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n<p>\u6cd5\u4eba\u7a0e\u306a\u3069\u306e\u8a08\u7b97\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u6240\u5f97\u91d1\u984d\u3092\u53ce\u76ca\u4e8b\u696d\u3068\u53ce\u76ca\u4e8b\u696d\u4ee5\u5916\u306e\u4e8b\u696d\u306b\u533a\u5206\u7d4c\u7406\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001NPO\u6cd5\u4eba\u306e\u4f1a\u8cbb\u53ce\u5165\u306f\u53ce\u76ca\u4e8b\u696d\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\u3067\u3042\u308b\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u306a\u3069\u306f\u975e\u8ab2\u7a0e\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u96d1\u8a8c\u306a\u3069\u306e\u51fa\u7248\u7269\u306e\u8ca9\u58f2\u53ce\u5165\u306f\u53ce\u76ca\u4e8b\u696d\u306e\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u306a\u3069\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div id=\"kanren\">\n<u><a href=\"http:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340CO0000000097#167\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340CO0000000097#167<\/a><\/u><\/div>\n<h2>NPO\u6cd5\u4eba\u8a2d\u7acb\u306b\u5fc5\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u89e3\u8aac<\/h2>\n<p>\u666e\u901a\u6cd5\u4eba\u3068NPO\u6cd5\u4eba\u3067\u306f\u8a2d\u7acb\u306b\u5fc5\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u624b\u7d9a\u304d\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001NPO\u6cd5\u4eba\u8a2d\u7acb\u306e\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u53ce\u76ca\u4e8b\u696d\u3092\u884c\u3046\u5834\u5408\u306f\u7a0e\u52d9\u7f72\u306b\u5bfe\u3057\u3001\u7a0e\u52d9\u4e0a\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981<\/h3>\n<p>NPO\u6cd5\u4eba\u306e\u5834\u5408\u3001\u8a2d\u7acb\u65e5\u3067\u306f\u306a\u304f\u3001\u53ce\u76ca\u4e8b\u696d\u306e\u958b\u59cb\u65e5\u304b\u30892\u6708\u4ee5\u5185\u306b\u300c\u516c\u76ca\u6cd5\u4eba\u7b49\u53c8\u306f\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49\u306e\u53ce\u76ca\u4e8b\u696d\u958b\u59cb\u306e\u5c4a\u51fa\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u8a2d\u7acb\u3068\u540c\u6642\u306b\u53ce\u76ca\u4e8b\u696d\u3092\u958b\u59cb\u3059\u308b\u5834\u5408\u306f\u8a2d\u7acb\u65e5\u304b\u30892\u30f5\u6708\u5f8c\u304c\u63d0\u51fa\u671f\u9650\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u8a2d\u7acb\u65e5\u3088\u308a\u3082\u53ce\u76ca\u4e8b\u696d\u306e\u958b\u59cb\u65e5\u304c\u9045\u3051\u308c\u3070\u3001\u63d0\u51fa\u671f\u9650\u306f\u5f8c\u8005\u306e\u65e5\u304b\u30892\u30f5\u6708\u4ee5\u5185\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div id=\"kanren\">\n<u><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_4.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_4.htm<\/a><\/u><\/div>\n<h3>\u9053\u5e9c\u770c\u6c11\u7a0e\u3001\u5e02\u753a\u6751\u6c11\u7a0e\u306f\u53ce\u76ca\u4e8b\u696d\u306e\u6709\u7121\u306b\u95a2\u4fc2\u306a\u304f\u7a0e\u52d9\u4e0a\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981<\/h3>\n<p>\u53ce\u76ca\u4e8b\u696d\u306e\u6709\u7121\u306b\u95a2\u4fc2\u306a\u304f\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001NPO\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u533a\u753a\u6751\u306b\u5bfe\u3057\u3066\u7a0e\u52d9\u4e0a\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>NPO\u6cd5\u4eba\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u5747\u7b49\u5272\u304c\u6e1b\u514d\u3001\u514d\u9664\u3055\u308c\u308b<\/h3>\n<p>NPO\u6cd5\u4eba\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u304c\u6e1b\u514d\uff08\u8efd\u6e1b\uff09\u3001\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u6771\u4eac\u90fd\u3092\u4f8b\u306b\u5747\u7b49\u5272\u306e\u514d\u9664\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u514d\u9664\u3055\u308c\u308b\u6761\u4ef6\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>(1)4\u67081\u65e5\u304b\u3089\u7fcc\u5e743\u670831\u65e5\u307e\u3067\u5168\u304f\u53ce\u76ca\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u306a\u3044NPO\u6cd5\u4eba\u3067\u3042\u308b\u3053\u3068<\/h4>\n<p>\u305f\u3068\u3048\u3070\u3001\u53ce\u76ca\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u305fNPO\u6cd5\u4eba\u304c7\u6708\u4e2d\u306b\u53ce\u76ca\u4e8b\u696d\u3092\u6b62\u3081\u305f\u5834\u5408\u3001\u6b62\u3081\u305f\u5e74\u306e\u7fcc\u5e744\u67081\u65e5\u304b\u3089\u7fcc\u3005\u5e743\u670831\u65e5\u306e\u671f\u9593\u307e\u3067\u514d\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(2)\u6c7a\u7b97\u6708\u306b\u95a2\u4fc2\u306a\u304f\u30014\u670830\u65e5\u307e\u3067\u306b\u6b21\u306e\u66f8\u985e\u3092\u6240\u8f44\u3059\u308b\u90fd\u7a0e\u4e8b\u52d9\u6240\u3078\u63d0\u51fa\u3059\u308b\u3053\u3068<\/h4>\n<p>\u2460\u90fd\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u7533\u544a\u66f8<\/p>\n<p>\u2461\u90fd\u6c11\u7a0e\uff08\u5747\u7b49\u5272\uff09\u514d\u9664\u7533\u8acb\u66f8<\/p>\n<div id=\"kanren\">\n<u><a href=\"http:\/\/www.tax.metro.tokyo.jp\/kazei\/info\/npo2008.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.tax.metro.tokyo.jp\/kazei\/info\/npo2008.pdf<\/a><\/u><\/div>\n<h3>\u53ce\u76ca\u4e8b\u696d\u3092\u884c\u3046\u5834\u5408\u306f\u9752\u8272\u7533\u544a\u306e\u7533\u8acb\u3092\u30bb\u30c3\u30c8\u306b\u884c\u3046<\/h3>\n<p>NPO\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3001\u53ce\u76ca\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u5834\u5408\u3001\u9752\u8272\u7533\u544a\u306e\u7533\u8acb\u3092\u30bb\u30c3\u30c8\u3067\u884c\u3046\u3053\u3068\u3067\u3001<span class=\"kyocho\">\u7bc0\u7a0e\u5bfe\u7b56\u3067\u6709\u5229<\/span>\u3068\u306a\u308a\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u3046\u3061\u65e9\u3044\u65e5\u306e\u524d\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(1)\u53ce\u76ca\u4e8b\u696d\u306e\u958b\u59cb\u65e5\u304b\u30893\u30f5\u6708\u5f8c<\/h4>\n<p>\u305f\u3068\u3048\u3070\u3001\u53ce\u76ca\u4e8b\u696d\u306e\u958b\u59cb\u65e5\u304c8\u67081\u65e5\u306e\u5834\u5408\u3001\u63d0\u51fa\u671f\u9650\u3068\u306a\u308b3\u30f5\u6708\u5f8c\u306e\u524d\u65e5\u306f10\u670831\u65e5\u3067\u3059\u3002<\/p>\n<h4>(2)\u6c7a\u7b97\u65e5<\/h4>\n<p>\u305f\u3068\u3048\u3070\u30019\u670830\u65e5\u304c\u6c7a\u7b97\u65e5\u306e\u5834\u5408\u3001\u63d0\u51fa\u671f\u9650\u3068\u306a\u308b\u6c7a\u7b97\u65e5\u306e\u524d\u65e5\u306f9\u670829\u65e5\u3067\u3059\u3002<\/p>\n<div id=\"kanren\">\n<u><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_14.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_14.htm<\/a><\/u><\/div>\n<h2>NPO\u6cd5\u4eba\u306e\u53ce\u76ca\u4e8b\u696d\u3068\u53ce\u76ca\u4e8b\u696d\u4ee5\u5916\u306e\u7d4c\u7406\u533a\u5206\u306b\u3064\u3044\u3066\u89e3\u8aac<\/h2>\n<p>NPO\u6cd5\u4eba\u306f\u6240\u5f97\u91d1\u984d\u3092\u53ce\u76ca\u4e8b\u696d\u3068\u53ce\u76ca\u4e8b\u696d\u4ee5\u5916\u306b\u5206\u3051\u308b\u305f\u3081\u3001\u7d4c\u7406\u533a\u5206\u304c\u5fc5\u9808\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u7d4c\u7406\u533a\u5206\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7d4c\u7406\u533a\u5206\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u306f\u5171\u901a\u7d4c\u8cbb\u306e\u914d\u5206\u3067\u3042\u308b<\/h3>\n<p>\u305f\u3068\u3048\u3070\u3001\u96fb\u8eca\u4ee3\u306f\u53ce\u76ca\u4e8b\u696d\u307e\u305f\u306f\u53ce\u76ca\u4e8b\u696d\u4ee5\u5916\u306e\u305f\u3081\u306b\u8ca0\u62c5\u3057\u305f\u304b\u3069\u3046\u304b\u3092\u533a\u5206\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5171\u901a\u7d4c\u8cbb\u306f\u53ce\u76ca\u4e8b\u696d\u3068\u53ce\u76ca\u4e8b\u696d\u4ee5\u5916\u306e\u4e21\u65b9\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u7d4c\u8cbb\u306e\u3053\u3068\u3092\u6307\u3059\u305f\u3081\u3001\u305f\u3068\u3048\u3070\u4e8b\u52d9\u6240\u5bb6\u8cc3\u306a\u3069\u3092\u660e\u78ba\u306b\u533a\u5206\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u5171\u901a\u7d4c\u8cbb\u3068\u3057\u3066\u5408\u7406\u7684\u306b\u914d\u5206\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5171\u901a\u7d4c\u8cbb\u306e\u914d\u5206\u65b9\u6cd5\u306e\u5177\u4f53\u4f8b\u3092\u7d39\u4ecb<\/h3>\n<p>\u5171\u901a\u7d4c\u8cbb\u306f\u4e0a\u8a18\u306e\u96fb\u8eca\u4ee3\u306e\u3088\u3046\u306b\u53b3\u5bc6\u306b\u7d4c\u7406\u5206\u3051\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5ba2\u89b3\u7684\u306a\u533a\u5206\u57fa\u6e96\u3092\u7528\u3044\u3066\u53ce\u76ca\u4e8b\u696d\u3068\u53ce\u76ca\u4e8b\u696d\u4ee5\u5916\u306e\u7d4c\u8cbb\u306b\u914d\u5206\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>(1)\u4eba\u4ef6\u8cbb\uff08\u5831\u916c\u3001\u7d66\u6599\u3001\u8cc3\u91d1\u3001\u8cde\u4e0e\u3001\u9000\u8077\u91d1\u306a\u3069\uff09<\/h4>\n<p>\u53ce\u76ca\u4e8b\u696d\u3068\u53ce\u76ca\u4e8b\u696d\u4ee5\u5916\u306e\u5f93\u4e8b\u5272\u5408\uff08\u4eba\u54e1\u306e\u5272\u5408\uff09\u3067\u914d\u5206\u3057\u307e\u3059\u3002<\/p>\n<h4>(2)\u798f\u5229\u539a\u751f\u8cbb\u3001\u4e8b\u52d9\u7528\u6d88\u8017\u54c1\u8cbb\u306a\u3069<\/h4>\n<p>\u5f93\u4e8b\u5272\u5408\u3067\u914d\u5206\u3057\u307e\u3059\u3002<\/p>\n<h4>(3)\u5efa\u7269\u95a2\u9023\u8cbb\u7528\uff08\u5730\u4ee3\u5bb6\u8cc3\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3001\u706b\u707d\u4fdd\u967a\u6599\u3001\u4fee\u7e55\u8cbb\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306a\u3069\uff09<\/h4>\n<p>\u4f7f\u7528\u5272\u5408\u307e\u305f\u306f\u9762\u7a4d\u5272\u5408\u3067\u914d\u5206\u3057\u307e\u3059\u3002<\/p>\n<h4>(4)\u6696\u623f\u8cbb\u3001\u51b7\u623f\u8cbb\u306a\u3069<\/h4>\n<p>\u9762\u7a4d\u5272\u5408\u307e\u305f\u306f\u5bb9\u7a4d\u5272\u5408\u3067\u914d\u5206\u3057\u307e\u3059\u3002<\/p>\n<h4>(5)\u6a5f\u68b0\u5de5\u5177\u3001\u5668\u5177\u5099\u54c1\u3001\u8eca\u4e21\u904b\u642c\u5177\u306a\u3069\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb<\/h4>\n<p>\u4f7f\u7528\u5272\u5408\u3067\u914d\u5206\u3057\u307e\u3059\u3002<\/p>\n<h4>(6)\u501f\u5165\u91d1\u306e\u5229\u5b50<\/h4>\n<p>\u53ce\u76ca\u4e8b\u696d\u3068\u53ce\u76ca\u4e8b\u696d\u4ee5\u5916\u306b\u4fc2\u308b\u5e33\u7c3f\u4fa1\u984d\uff08\u501f\u5165\u91d1\u6b8b\u9ad8\uff09\u306e\u6bd4\u7387\u3067\u914d\u5206\u3057\u307e\u3059\u3002<\/p>\n<h4>(7)\u305d\u306e\u4ed6\u306e\u8cbb\u7528\uff08\u500b\u5225\u7684\u306a\u57fa\u6e96\u304c\u9069\u7528\u3057\u96e3\u3044\u3082\u306e\uff09<\/h4>\n<p>\u53ce\u76ca\u4e8b\u696d\u3068\u53ce\u76ca\u4e8b\u696d\u4ee5\u5916\u306e\u53ce\u5165\u91d1\u984d\u306e\u6bd4\u7387\u3067\u914d\u5206\u3057\u307e\u3059\u3002<\/p>\n<h2>NPO\u6cd5\u4eba\u306e\u6c7a\u7b97\u306b\u3064\u3044\u3066\u89e3\u8aac<\/h2>\n<p>NPO\u6cd5\u4eba\u306e\u6c7a\u7b97\u306f\u666e\u901a\u6cd5\u4eba\u3068\u540c\u3058\u70b9\u3001\u72ec\u7279\u306a\u70b9\u304c\u6df7\u5728\u3057\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u53ce\u76ca\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3068\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u5206\u3051\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u53ce\u76ca\u4e8b\u696d\u3092\u884c\u3046NPO\u6cd5\u4eba\u306e\u6240\u5f97\u91d1\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u306f\u666e\u901a\u6cd5\u4eba\u3068\u540c\u3058\u3067\u3042\u308b<\/h3>\n<p>\u53ce\u76ca\u4e8b\u696d\u3092\u884c\u3046NPO\u6cd5\u4eba\u306e\u53ce\u76ca\u4e8b\u696d\u306b\u4fc2\u308b\u6240\u5f97\u91d1\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u306f\u4e2d\u5c0f\u6cd5\u4eba\u306e\u666e\u901a\u6cd5\u4eba\u3068\u540c\u3058\u3067\u3059\u3002\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th><\/th>\n<th><strong>\u671f\u9996\u304c\u5e73\u6210<\/strong><strong>30<\/strong><strong>\u5e74<\/strong><strong>3<\/strong><strong>\u6708<\/strong><strong>31<\/strong><strong>\u65e5\u4ee5\u524d<\/strong><\/th>\n<th><strong>\u671f\u9996\u304c\u5e73\u6210<\/strong><strong>30<\/strong><strong>\u5e74<\/strong><strong>4<\/strong><strong>\u6708<\/strong><strong>1<\/strong><strong>\u65e5\u4ee5\u964d<\/strong><\/th>\n<\/tr>\n<tr>\n<th>\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/th>\n<td>19\uff05\uff0815\uff05\uff09<\/td>\n<td>19\uff05\uff0815\uff05\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u5e74800\u4e07\u5186\u8d85\u306e\u90e8\u5206<\/th>\n<td>23.4\uff05<\/td>\n<td>23.2\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u3001\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306e\u304b\u3063\u3053\u66f8\u304d\u306e15\uff05\u306f\u671f\u9996\u304c\u5e73\u621031\u5e743\u670831\u65e5\u307e\u3067\u306e\u5e74\u5ea6\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u3067\u3059\u3002<\/p>\n<div id=\"kanren\">\n<u><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm<\/a><\/u><\/div>\n<h3>\u53ce\u76ca\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u306a\u3044NPO\u6cd5\u4eba\u306e\u6c7a\u7b97<\/h3>\n<p>\u53ce\u76ca\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u6cd5\u4eba\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u7a0e\u52d9\u7f72\u3078\u78ba\u5b9a\u7533\u544a\u306e\u63d0\u51fa\u306f\u4e0d\u8981\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u5e74\u9593\u306e\u53ce\u5165\u91d1\u984d\u304c8,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u30894\u30f5\u6708\u4ee5\u5185\u306b\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u307e\u305f\u306f\u53ce\u652f\u8a08\u7b97\u66f8\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u63d0\u51fa\u3059\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u307e\u305f\u306f\u53ce\u652f\u8a08\u7b97\u66f8\u306f\u4e8b\u696d\u53ce\u5165\u306b\u3064\u3044\u3066\u4e8b\u696d\u306e\u7a2e\u985e\u3054\u3068\u306b\u533a\u5206\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div id=\"kanren\">\n\u95a2\u9023\u30da\u30fc\u30b8\uff1a<a href=\"https:\/\/www.all-senmonka.jp\/kaishasetsuritsu\/\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">\u4f1a\u793e\u8a2d\u7acb\u306e\u6d41\u308c\u306f\u3053\u3061\u3089<\/a><\/i><\/div>\n<div id=\"kanren\">\n<u><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/21\/14.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/21\/14.htm<\/a><\/u><\/p>\n<p><u><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/23500061.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/23500061.htm<\/a><\/u>\n<\/div>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>NPO\u6cd5\u4eba\u306e\u7a0e\u91d1\u306f\u666e\u901a\u6cd5\u4eba\u3068\u9055\u3044\u3001\u6240\u5f97\u91d1\u984d\u3092\u53ce\u76ca\u4e8b\u696d\u3068\u53ce\u76ca\u4e8b\u696d\u4ee5\u5916\u306b\u533a\u5206\u3059\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002\u7279\u306b\u533a\u5206\u3059\u308b\u306e\u304c\u96e3\u3057\u3044\u5171\u901a\u7d4c\u8cbb\u306f\u533a\u5206\u57fa\u6e96\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u7d4c\u7406\u51e6\u7406\u3084\u7a0e\u91d1\u306e\u8a08\u7b97\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306bNPO\u6cd5\u4eba\u306e\u7a0e\u91d1\u306f\u72ec\u7279\u306e\u30eb\u30fc\u30eb\u3092\u77e5\u308b\u3053\u3068\u304c\u7406\u89e3\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\u53c2\u8003\u6587\u732e\u30fbURL<\/p>\n<ul>\n<li><a href=\"https:\/\/www.jicpa-knk.ne.jp\/download\/doc\/hieiri_npo_q&amp;a_201306.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.jicpa-knk.ne.jp\/download\/doc\/hieiri_npo_q&amp;a_201306.pdf<\/a><\/li>\n<li><a href=\"http:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340CO0000000097#167\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340CO0000000097#167<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_4.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_4.htm<\/a><\/li>\n<li><a href=\"http:\/\/www.tax.metro.tokyo.jp\/kazei\/info\/npo2008.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.tax.metro.tokyo.jp\/kazei\/info\/npo2008.pdf<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_14.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_14.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/21\/14.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/21\/14.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/23500061.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/23500061.htm<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>NPO\u6cd5\u4eba\u3092\u904b\u55b6\u3059\u308b\u305f\u3081\u306b\u306f\u7a0e\u91d1\u3001\u6c7a\u7b97\u3001\u78ba\u5b9a\u7533\u544a\u3001\u7d4c\u7406\u306e\u77e5\u8b58\u3092\u907f\u3051\u3066\u901a\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u682a\u5f0f\u4f1a\u793e\u306a\u3069\u306e\u666e\u901a\u6cd5\u4eba\u3068\u306f\u7570\u306a\u308a\u3001\u30eb\u30fc\u30eb\u306f\u72ec\u7279\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001NPO\u6cd5\u4eba\u306f\u53ce\u5165\u3084\u7d4c\u8cbb\u3092\u53ce\u76ca\u4e8b\u696d\u3068\u53ce\u76ca\u4e8b\u696d\u4ee5\u5916\u306b\u533a\u5206\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u305d\u3053\u3067\u3001NPO\u6cd5\u4eba\u306e\u904b\u55b6\u306b\u5fc5\u9808\u306a\u5404\u7a2e\u77e5\u8b58\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002 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