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補助金ニュース(創業補助金編)⑧
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補助金ニュース(創業補助金編)⑧


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前回に引き続き、各費用項目について、「どのようなものが補助対象となり、どのようなものがならないか?」について具体的に書いていきます。主に第二創業について当てはまる経費となります。

(12)在庫処分費について

《対象となるもの》

第二創業の場合に、既存の事業における在庫を、廃棄又は処分するために支払われる経費等

《対象とならないもの》

在庫を売り払って対価を得る場合の処分費等

(13)在庫処分費について

《対象となるもの》

第二創業の場合に、既存の事業において借りていた事業所や工場等の建物、設備機器等を返却する際に、故障が生じているものについて、修繕するために支払われる経費等

《対象とならないのもの》

自己所有物の修繕費等

(14)解体費及び処分費について

《対象となるもの》

第二創業の場合に、既存事業の廃止に伴う機械装置・工具・器具・備品の処分費、既存の事業において所有していた設備機器等を解体する際に支払われる経費等

《対象とならないもの》

建築物の解体費、消耗品の処分費等

(15)原状回復費について

《対象となるもの》

第二創業の場合に、既存の事業において借りていた土地や建物、設備機器等を返却する際に修理して原状回復するために支払われる経費等

《対象とならないもの》

自己所有物に修繕費等

(16)委託費について

《対象となるもの》

事業に必要な業務の一部を第三者に委託(委任)するために支払われる経費(例:市場調査について調査会社を活用する場合)、士業や大学博士・教授以外の専門家からの本助成事業に係る指導・アドバイスを受ける経費等

《対象とならないもの》

販売用商品の製造委託及び開発委託に係る経費等

(17)補助の対象と「ならないもの」として例示されているものについて

求人広告、通信運搬費、光熱水費、プリペイドカード、商品券等の金券、事務用品・衣類・食器等の消耗品に類する費用、雑誌購読費、新聞代、書籍代、団体等の会費、フランチャイズ契約に伴う加盟料・一括広告費、能力開発のための研修参加に係る費用、飲食、接待の費用、自動車等車両の修理費・車検費用、税務申告・決算書作成のための税理士、公認会計士、弁護士費用、公租公課、各種保険料、振込手数料等

次回は、創業補助金申請の採点ポイントについて書いて、創業補助金シリーズを終わりにします。


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