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["給与所得及び事業所得の判定検討表"]
[null,"顧問先名",null,null,"対象者"]
[null,null,null,null,null,null,"小林敬幸税理士事務所"]
[null,"No.","判定項目","給与","事業","判定理由","根拠資料"]
["実務上の判定",1,"当該契約の内容が他人の代替を容れるか","Ｎｏ","Ｙｅｓ"]
[null,2,"仕事の遂行に当たり個々の作業について指揮監督を受けるか","Ｙｅｓ","Ｎｏ"]
[null,3,"まだ引渡しを終わっていない完成品が不可抗力のため滅失した\n場合等において、その者が権利として報酬の請求をなすことができるか","Ｙｅｓ","Ｎｏ"]
[null,4,"材料が提供されているか","Ｙｅｓ","Ｎｏ"]
[null,5,"作業用具が供与されているか","Ｙｅｓ","Ｎｏ"]
["判例による判定",6,"雇用契約又はこれに準ずる契約等に基づいているか","Ｙｅｓ","Ｎｏ"]
[null,7,"使用者の指揮命令に服して提供した役務か","Ｙｅｓ","Ｎｏ"]
[null,8,"使用者との関係において何らかの空間的、時間的な拘束を受けているか","Ｙｅｓ","Ｎｏ"]
[null,9,"継続的ないし断続的に労務の又は役務の提供があるか","Ｙｅｓ","Ｎｏ"]
[null,10,"自己の計算と危険において、独立して営まれているか","Ｎｏ","Ｙｅｓ"]
[null,11,"営利性、有償性を有しているか","Ｎｏ","Ｙｅｓ"]
[null,12,"反復継続して遂行する意思があるか","Ｎｏ","Ｙｅｓ"]
[null,13,"社会的地位が客観的に認められる業務か","Ｎｏ","Ｙｅｓ"]
["その他",14,"労働基準法の適用を受けるか","Ｙｅｓ","Ｎｏ"]
[null,15,"支払者が作成している組織図・配席図に記載があるか","Ｙｅｓ","Ｎｏ"]
[null,16,"役職（部長、課長等）があるか","Ｙｅｓ","Ｎｏ"]
[null,17,"服務規程に従うこととされているか","Ｙｅｓ","Ｎｏ"]
[null,18,"有給休暇制度はあるか","Ｙｅｓ","Ｎｏ"]
[null,19,"他の従集員と同様の福利厚生を受けることができるか\n（社宅の貸与、結婚祝金、レクリェーション、健康診断等）","Ｙｅｓ","Ｎｏ"]
[null,20,"通勤手当の支給を受けているか","Ｙｅｓ","Ｎｏ"]
[null,21,"他の従業員と同様の手当を受けることが可能か（住居手当、家族手当等）","Ｙｅｓ","Ｎｏ"]
[null,22,"時間外（残業）手当、賞与の制度はあるか","Ｙｅｓ","Ｎｏ"]
[null,23,"退職金の支給の対象とされているか","Ｙｅｓ","Ｎｏ"]
[null,24,"労働組合に加入できる者であるか","Ｙｅｓ","Ｎｏ"]
[null,25,"支払者からユニフォーム、制服等が支給（貸与）されているか","Ｙｅｓ","Ｎｏ"]
[null,26,"名刺、名札、名簿等において支払者に帰属しているようになっているか","Ｙｅｓ","Ｎｏ"]
[null,27,"支払を受ける者の提供する労務が許認可を要する業務の場合、\n本人は資格を有しているか（例：運送業）","Ｎｏ","Ｙｅｓ"]
[null,28,"その業務に係る材料等の在庫を自己で保管しているか","Ｎｏ","Ｙｅｓ"]
[null,29,"報酬について値引き、値上げ等の判断を行うことができるか","Ｎｏ","Ｙｅｓ"]
[null,30,"その対価の支払者以外の顧客を有しているか","Ｎｏ","Ｙｅｓ"]
[null,31,"以前にも他の支払者のもとで同様な業務を行っていたか","Ｎｏ","Ｙｅｓ"]
[null,32,"店舗を有し一般客の求めに応じているものであるか","Ｎｏ","Ｙｅｓ"]
[null,33,"その対価の支払者以外の者からの受注を受けることが\n禁止されているか","Ｙｅｓ","Ｎｏ"]
[null,34,"同業者団体の加入者であるか","Ｎｏ","Ｙｅｓ"]
[null,35,"使用人を有している者であるか","Ｎｏ","Ｙｅｓ"]
[null,36,"支払を受ける者がその業務について\n自己の負担で損害保険等に加入しているか","Ｎｏ","Ｙｅｓ"]
[null,37,"業務に当たって、支払者側のマニュアルに従うこととされているか","Ｙｅｓ","Ｎｏ"]
[null,38,"支払者の作ったスケジュールに従うこととされているか","Ｙｅｓ","Ｎｏ"]
[null,39,"業務の遂行の手順、方法などの判断は本人が行うか","Ｎｏ","Ｙｅｓ"]
[null,40,"本来の請負業務のほか、支払者の依頼・命令により、\n他の業務を行うことがあるか","Ｙｅｓ","Ｎｏ"]
[null,41,"勤務時間の指定はあるか","Ｙｅｓ","Ｎｏ"]
[null,42,"勤務場所の指定はあるか","Ｙｅｓ","Ｎｏ"]
[null,43,"旅費、交通費を会社が負担しているか","Ｙｅｓ","Ｎｏ"]
[null,44,"報酬の最低保障があるか","Ｙｅｓ","Ｎｏ"]
[null,45,"遅刻、無断欠勤の場合、それに見合う報酬が\n支払われないほか罰金（報酬の減額）があるか","Ｎｏ","Ｙｅｓ"]
[null,46,"その対価に係る請求書等の作成がされているか","Ｎｏ","Ｙｅｓ"]
[null,47,"その対価が材料代等の実費とそれ以外に区分して請求されるか","Ｙｅｓ","Ｎｏ"]
[null,48,"その対価が経費分も含めて一括で請求されているか","Ｎｏ","Ｙｅｓ"]
["合計",null,null,{"$f":"SUM(D106:D153)","v":9},{"$f":"SUM(E106:E153)","v":39}]
["※給与と事業の要素構成比"]
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