| 年商(単位:千円) | 卸売業 | 小売業 | 製造業 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 以上 | 未満 | 顧問料 | 決算料 | 年間 | 顧問料 | 決算料 | 年間 | 顧問料 | 決算料 | 年間 |
| 10,000 | 20,000 | 100,000 | 340,000 | 20,000 | 100,000 | 340,000 | 20,000 | 100,000 | 340,000 | |
| 10,000 | 20,000 | 20,000 | 100,000 | 340,000 | 20,000 | 100,000 | 340,000 | 25,000 | 125,000 | 425,000 |
| 20,000 | 30,000 | 25,000 | 125,000 | 425,000 | 25,000 | 125,000 | 425,000 | 30,000 | 150,000 | 510,000 |
| 30,000 | 50,000 | 25,000 | 125,000 | 425,000 | 30,000 | 150,000 | 510,000 | 35,000 | 175,000 | 595,000 |
| 50,000 | 70,000 | 30,000 | 150,000 | 510,000 | 35,000 | 175,000 | 595,000 | 40,000 | 200,000 | 680,000 |
| 70,000 | 100,000 | 35,000 | 175,000 | 595,000 | 35,000 | 175,000 | 595,000 | 40,000 | 200,000 | 680,000 |
| 100,000 | 150,000 | 40,000 | 200,000 | 680,000 | 40,000 | 200,000 | 680,000 | 45,000 | 225,000 | 765,000 |
| 150,000 | 200,000 | 45,000 | 225,000 | 765,000 | 45,000 | 225,000 | 765,000 | 50,000 | 250,000 | 850,000 |
| 200,000 | 250,000 | 50,000 | 250,000 | 850,000 | 50,000 | 250,000 | 850,000 | 55,000 | 275,000 | 935,000 |
| 250,000 | 300,000 | 55,000 | 275,000 | 935,000 | 55,000 | 275,000 | 935,000 | 60,000 | 300,000 | 1,020,000 |
| 300,000 | 400,000 | 60,000 | 300,000 | 1,020,000 | 60,000 | 300,000 | 1,020,000 | 70,000 | 350,000 | 1,190,000 |
| 400,000 | 500,000 | 70,000 | 350,000 | 1,190,000 | 70,000 | 350,000 | 1,190,000 | 80,000 | 400,000 | 1,360,000 |
| 500,000 | 600,000 | 75,000 | 375,000 | 1,275,000 | 75,000 | 375,000 | 1,275,000 | 90,000 | 450,000 | 1,530,000 |
| 600,000 | 700,000 | 80,000 | 400,000 | 1,360,000 | 80,000 | 400,000 | 1,360,000 | 90,000 | 450,000 | 1,530,000 |
| 700,000 | 800,000 | 85,000 | 425,000 | 1,445,000 | 85,000 | 425,000 | 1,445,000 | 90,000 | 450,000 | 1,530,000 |
| 800,000 | 900,000 | 90,000 | 450,000 | 1,530,000 | 90,000 | 450,000 | 1,530,000 | 100,000 | 500,000 | 1,700,000 |
| 900,000 | 1,000,000 | 100,000 | 500,000 | 1,700,000 | 100,000 | 500,000 | 1,700,000 | 110,000 | 550,000 | 1,870,000 |
| 1,000,000 | 1,100,000 | 110,000 | 550,000 | 1,870,000 | 100,000 | 500,000 | 1,700,000 | 110,000 | 550,000 | 1,870,000 |
| 1,100,000 | 1,200,000 | 110,000 | 550,000 | 1,870,000 | 110,000 | 550,000 | 1,870,000 | 120,000 | 600,000 | 2,040,000 |
| 1,200,000 | ご相談 | ご相談 | ご相談 | ご相談 | ご相談 | ご相談 | ||||
| 年商(単位:千円) | 建設、建築、不動産業 | 飲食、サービス業 | |||||
|---|---|---|---|---|---|---|---|
| 以上 | 未満 | 顧問料 | 決算料 | 年間 | 顧問料 | 決算料 | 年間 |
| 10,000 | 20,000 | 100,000 | 340,000 | 20,000 | 100,000 | 340,000 | |
| 10,000 | 20,000 | 30,000 | 150,000 | 510,000 | 30,000 | 150,000 | 510,000 |
| 20,000 | 30,000 | 35,000 | 175,000 | 595,000 | 35,000 | 175,000 | 595,000 |
| 30,000 | 50,000 | 40,000 | 200,000 | 680,000 | 35,000 | 175,000 | 595,000 |
| 50,000 | 70,000 | 45,000 | 225,000 | 765,000 | 40,000 | 200,000 | 680,000 |
| 70,000 | 100,000 | 50,000 | 250,000 | 850,000 | 50,000 | 250,000 | 850,000 |
| 100,000 | 150,000 | 60,000 | 300,000 | 1,020,000 | 60,000 | 300,000 | 1,020,000 |
| 150,000 | 200,000 | 60,000 | 300,000 | 1,020,000 | 70,000 | 350,000 | 1,190,000 |
| 200,000 | 250,000 | 65,000 | 325,000 | 1,105,000 | 80,000 | 400,000 | 1,360,000 |
| 250,000 | 300,000 | 65,000 | 325,000 | 1,105,000 | 90,000 | 450,000 | 1,530,000 |
| 300,000 | 400,000 | 70,000 | 350,000 | 1,190,000 | 100,000 | 500,000 | 1,700,000 |
| 400,000 | 500,000 | 70,000 | 350,000 | 1,190,000 | 100,000 | 500,000 | 1,700,000 |
| 500,000 | 600,000 | 75,000 | 375,000 | 1,275,000 | 110,000 | 550,000 | 1,870,000 |
| 600,000 | 700,000 | 75,000 | 375,000 | 1,275,000 | 120,000 | 600,000 | 2,040,000 |
| 700,000 | 800,000 | 80,000 | 400,000 | 1,360,000 | 130,000 | 650,000 | 2,210,000 |
| 800,000 | 900,000 | ご相談 | ご相談 | ご相談 | ご相談 | ||
| 900,000 | 1,000,000 | ||||||
| 1,000,000 | 1,100,000 | ||||||
| 1,100,000 | 1,200,000 | ||||||
| 1,200,000 | |||||||
| 仕訳処理数 | 顧問料 加算額 |
証憑類整理 加算額 |
|
|---|---|---|---|
| 以上 | 未満 | ||
| 50 | 5,000 | 3,000 | |
| 50 | 100 | 10,000 | 6,000 |
| 100 | 150 | 14,000 | 8,400 |
| 150 | 200 | 17,000 | 10,200 |
| 200 | 250 | 20,000 | 12,000 |
| 250 | 300 | 23,000 | 13,800 |
| 300 | 350 | 25,000 | 15,000 |
| 350 | 400 | 27,000 | 16,200 |
| 400 | 500 | 32,000 | 19,200 |
| 500 | 600 | 35,000 | ご相談 |
| 600 | 700 | 40,000 | |
| 700 | 800 | 45,000 | |
| 800 | 900 | 50,000 | |
| 900 | 1,000 | 55,000 | |
| 1,000 | ご相談 | ||
| 顧問料 | 年商条件(以下) (単位:千円) |
|
|---|---|---|
| 毎月 | ×100% | |
| 2か月おき(年7回) | ×95% | 150,000 |
| 3か月おき(年5回) | ×90% | 100,000 |
| 4か月おき(年4回) | ×85% | 50,000 |
| 6か月おき(年3回) | ×80% | 30,000 |
(注)決算料には影響しません
| 顧問料A~B | 決算料 | |
|---|---|---|
| 創業1期目 | ×80% | ×100% |
| 創業2期目 | ×90% | ×100% |
| 創業3期目 | ×95% | ×100% |
| 創業4期目以降 | ×100% | ×100% |
| 上記顧問料A~C | ×95% |
|---|---|
| 決算料 | ×100% |
(注)決算料には影響しません
| 従業員数 | 月額基本料金 | 社保あり 単価 |
社保なし 単価 |
|
|---|---|---|---|---|
| 以上 | 以下 | |||
| 1 | 10 | 10,000 | 1,500 | 1,200 |
| 11 | 20 | 15,000 | 1,500 | 1,200 |
| 21 | 30 | 20,000 | 1,400 | 1,100 |
| 31 | 40 | 30,000 | 1,300 | 1,000 |
| 41 | 50 | 40,000 | 1,200 | 900 |
| 51 | 70 | 50,000 | 1,100 | 800 |
| 71 | 100 | 80,000 | 1,000 | 700 |
| 101 | 120 | 100,000 | ご相談 | ご相談 |
| 121 | 140 | 120,000 | ご相談 | ご相談 |
| 141 | 160 | 140,000 | ご相談 | ご相談 |
| 161 | 180 | 160,000 | ご相談 | ご相談 |
| 181 | 200 | 175,000 | ご相談 | ご相談 |
| 201 | 220 | 190,000 | ご相談 | ご相談 |
| 221 | 240 | 205,000 | ご相談 | ご相談 |
| 241 | 260 | 220,000 | ご相談 | ご相談 |
| 261 | 280 | 235,000 | ご相談 | ご相談 |
| 281 | 300 | 250,000 | ご相談 | ご相談 |
| 301 | ご相談 | ご相談 | ご相談 | |
| 基本料 | 10,000 | 法定調書合計表等作成費用を含む | |||
|---|---|---|---|---|---|
| 年末調整あり | 2,000 | 1名当たり単価 | |||
| 年末調整なし | 1,000 | 1名当たり単価 | |||
| 基本報酬 | 300,000 | ① | |||
|---|---|---|---|---|---|
| 遺産総額加算 | (債務控除前の価格)×0.5% | ② | |||
| 共同相続人加算 | 50,000×人数 | ③ | |||
| その他加算 | 最大①~③の合計 | ④ | |||
| 合計 | ①~④の合計 | ||||
| 基本報酬 | 300,000 | ① | |||
|---|---|---|---|---|---|
| 物納加算 | (物納対象財産の価格)×1.5% | ② | |||
| 合計 | ①+② | ||||
| 延納加算 | (延納税額)×0.5% | ||||
|---|---|---|---|---|---|
(注)株価評価を伴う場合は別途
| 基本報酬 | 50,000 | ① | |||
|---|---|---|---|---|---|
| 贈与財産加算 | (贈与財産の価格-200万円)×5.0% | ② | |||
| その他加算 | 最大①~②の合計 | ③ | |||
| 合計 | ①~③の合計 | ||||
(注)贈与財産200万円まで
| 基本報酬 | 50,000 | ① | |||
|---|---|---|---|---|---|
| 譲渡財産加算 | (譲渡財産の価格)×1.0% | ② | |||
| その他加算 | 最大①~②の合計 | ③ | |||
| 合計 | ①~③の合計 | ||||
| 基本報酬 | 10,000×市区町村提出先件数 | ||||
|---|---|---|---|---|---|
| 基本報酬 | 100,000円から | ||||
|---|---|---|---|---|---|
(注)修正申告作成報酬は別途
| 基本報酬 | 50,000×立会日数(1日未満は1日とする) | ||||
|---|---|---|---|---|---|