{"id":1014,"date":"2023-08-28T02:58:32","date_gmt":"2023-08-28T02:58:32","guid":{"rendered":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1014"},"modified":"2026-01-09T06:41:49","modified_gmt":"2026-01-09T06:41:49","slug":"%e9%9b%bb%e5%ad%90%e5%b8%b3%e7%b0%bf%e4%bf%9d%e5%ad%98%e6%b3%95%e9%81%95%e5%8f%8d%e6%99%82%e3%81%ae%e7%bd%b0%e5%89%87%e3%82%92%e8%a7%a3%e8%aa%ac%ef%bc%81%e6%94%b9%e6%ad%a3%e5%86%85%e5%ae%b9%e3%83%bb3","status":"publish","type":"post","link":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1014","title":{"rendered":"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u9055\u53cd\u6642\u306e\u7f70\u5247\u3092\u89e3\u8aac\uff01\u6539\u6b63\u5185\u5bb9\u30fb3\u3064\u306e\u4fdd\u5b58\u8981\u4ef6\u30fb\u5bfe\u7b56\u65b9\u6cd5\u306f\uff1f"},"content":{"rendered":"<p>\u56fd\u7a0e\u66f8\u985e\u3084\u6c7a\u7b97\u66f8\u985e\u306e\u96fb\u5b50\u4fdd\u5b58\u3092\u3059\u308b\u969b\u306b\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u306e\u304c\u300e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u300f\u3067\u3059\u3002<span class=\"marker-under\">\u5e74\u3005\u8981\u4ef6\u306f\u7de9\u548c\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3057\u3063\u304b\u308a\u8981\u4ef6\u3092\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u66f8\u985e\u3092\u4fdd\u5b58\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3001\u7f70\u5247\u304c\u79d1\u305b\u3089\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u3082\u3061\u308d\u3093\u30011\u56de\u306e\u30df\u30b9\u3067\u3044\u304d\u306a\u308a\u7f70\u305b\u3089\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u539f\u5247\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u304c\u4f34\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u306f\u5341\u5206\u306b\u3042\u308b\u305f\u3081\u3001\u5fc5\u305a\u8981\u4ef6\u3092\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u96fb\u5b50\u4fdd\u5b58\u3092\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6539\u6b63\u3055\u308c\u305f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6982\u8981\u3084\u7f70\u5247\u306b\u3064\u3044\u3066\u89e3\u8aac\u3044\u305f\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u7f70\u5247\u56de\u907f\u306e\u305f\u3081\u306e\u5bfe\u7b56\u65b9\u6cd5\u306a\u3069\u3082\u7d39\u4ecb\u3057\u307e\u3059\u306e\u3067\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u3057\u3066\u6f20\u7136\u3068\u3057\u305f\u4e0d\u5b89\u3092\u62b1\u3044\u3066\u3044\u308b\u65b9\u306f\u3054\u53c2\u8003\u304f\u3060\u3055\u3044\u3002<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_17 counter-hierarchy counter-numeric ez-toc-grey\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">\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:\/\/www.smartocr.jp\/ocr-lab\/?p=1014\/#%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%82%92%E9%81%95%E5%8F%8D%E3%81%99%E3%82%8B%E3%81%A8%E7%BD%B0%E5%89%87%E3%81%8C%E3%81%82%E3%82%8B\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3092\u9055\u53cd\u3059\u308b\u3068\u7f70\u5247\u304c\u3042\u308b\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3092\u9055\u53cd\u3059\u308b\u3068\u7f70\u5247\u304c\u3042\u308b<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1014\/#2022%E5%B9%B4%E3%81%AB%E6%94%B9%E6%AD%A3%E3%81%95%E3%82%8C%E3%81%9F%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%A8%E3%81%AF%EF%BC%9F\" title=\"2022\u5e74\u306b\u6539\u6b63\u3055\u308c\u305f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f\">2022\u5e74\u306b\u6539\u6b63\u3055\u308c\u305f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1014\/#%E8%A6%81%E5%AF%BE%E5%BF%9C%EF%BC%81%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE%E4%BF%9D%E5%AD%98%E5%8C%BA%E5%88%86%E3%81%AF3%E3%81%A4\" title=\"\u8981\u5bfe\u5fdc\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u533a\u5206\u306f3\u3064\">\u8981\u5bfe\u5fdc\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u533a\u5206\u306f3\u3064<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1014\/#%E7%BD%B0%E5%89%87%E5%9B%9E%E9%81%BF%EF%BC%81%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE%E5%AF%BE%E7%AD%96%E6%96%B9%E6%B3%95%E3%82%92%E8%A7%A3%E8%AA%AC\" title=\"\u7f70\u5247\u56de\u907f\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u7b56\u65b9\u6cd5\u3092\u89e3\u8aac\">\u7f70\u5247\u56de\u907f\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u7b56\u65b9\u6cd5\u3092\u89e3\u8aac<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%82%92%E9%81%95%E5%8F%8D%E3%81%99%E3%82%8B%E3%81%A8%E7%BD%B0%E5%89%87%E3%81%8C%E3%81%82%E3%82%8B\"><\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3092\u9055\u53cd\u3059\u308b\u3068\u7f70\u5247\u304c\u3042\u308b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u6cd5\u5f8b\u306e1\u3064\u3067\u3059\u306e\u3067\u3001\u305d\u306e\u8981\u4ef6\u306b\u9055\u53cd\u3059\u308b\u3068\u7f70\u5247\u304c\u79d1\u305b\u3089\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u79d1\u305b\u3089\u308c\u308b\u7f70\u5247\u306e\u4f8b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u308b\u304b\u3082\u3057\u308c\u306a\u3044<\/li>\n<li>\u63a8\u8a08\u8ab2\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u304b\u3082\u3057\u308c\u306a\u3044<\/li>\n<li>\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u8ab2\u305b\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u306a\u3044<\/li>\n<li>\u4f1a\u793e\u6cd5\u306b\u3088\u308a\u904e\u6599\u3092\u79d1\u305b\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u306a\u3044<\/li>\n<\/ul>\n<h3>\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u308b\u304b\u3082\u3057\u308c\u306a\u3044<\/h3>\n<p><span class=\"marker-under\">1\u3064\u76ee\u306e\u7f70\u5247\u4f8b\u304c\u3001\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u53d6\u308a\u6d88\u3057\u306e\u53ef\u80fd\u6027\u3067\u3059\u3002<\/span>\u9752\u8272\u7533\u544a\u3068\u306f\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u30fb\u4e8b\u696d\u6240\u5f97\u30fb\u5c71\u6797\u6240\u5f97\u306e\u3044\u305a\u308c\u304b\u306e\u6240\u5f97\u304c\u3042\u308b\u4eba\u306e\u307f\u884c\u3048\u308b\u3001\u7a0e\u91d1\u9762\u3067\u6709\u5229\u306a\u78ba\u5b9a\u7533\u544a\u65b9\u6cd5\u306e\u3053\u3068\u3002\u5177\u4f53\u4f8b\u3068\u3057\u307e\u3057\u3066\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u65b9\u306e\u6240\u5f97\u306f\u4e8b\u696d\u6240\u5f97\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u304c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u533a\u5206\u306e1\u3064\u3067\u3042\u308b\u300e\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\uff08\u96fb\u5b50\u7684\u306b\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u30fb\u66f8\u985e\u3092\u3001\u305d\u306e\u307e\u307e\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u969b\u306b\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6\u306e\u3053\u3068\uff09\u300f\u3067\u306f\u3001\u5bfe\u8c61\u306e\u6587\u66f8\u304c\u512a\u826f\u66f8\u985e\u306b\u8a8d\u5b9a\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u9055\u53cd\u3059\u308b\u3053\u3068\u3067\u3001\u3053\u306e\u512a\u9047\u63aa\u7f6e\u304c\u53d6\u308a\u6d88\u3055\u308c\u3066\u3057\u307e\u3046\u304a\u305d\u308c\u304c\u3042\u308b\u306e\u3067\u3059\u3002\u305d\u308c\u306b\u4ed8\u3051\u52a0\u3048\u3066\u3001\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u308b\u3053\u3068\u3067\u63a7\u9664\u3060\u3051\u3067\u306a\u304f\u4ee5\u4e0b\u3082\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e<br \/>\n\u8cb8\u5012\u5f15\u5f53\u91d1<br \/>\n\u7d14\u640d\u5931\u306e\u7e70\u8d8a\u3057\u3068\u7e70\u623b\u3057<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2070.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.2070\u2003\u9752\u8272\u7533\u544a\u5236\u5ea6<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u9069\u7528\u3055\u308c\u3066\u304b\u3089\u306f\u3001\u898f\u7d04\u306b\u9055\u53cd\u305b\u305a\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u3092\u7533\u8acb\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7279\u306b\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u63a8\u8a08\u8ab2\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u304b\u3082\u3057\u308c\u306a\u3044<\/h3>\n<p><span class=\"marker-under\">\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u53d6\u308a\u6d88\u3057\u306b\u5408\u308f\u305b\u3066\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u304c\u3001\u300e\u63a8\u8a08\u8ab2\u7a0e\u300f\u3067\u3059\u3002<\/span>\u63a8\u8a08\u8ab2\u7a0e\u3068\u306f\u3001\u652f\u6255\u3046\u6240\u5f97\u7a0e\u3092\u7a0e\u52d9\u7f72\u306e\u5224\u65ad\u3067\u6c7a\u3081\u308b\u65b9\u6cd5\u306e\u3053\u3068\u3067\u3059\u3002\u56fd\u7a0e\u5e81\u3067\u306f\u3001\u63a8\u8a08\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u6240\u5f97\u7a0e\u53ca\u3073\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b\u63a8\u8a08\u8ab2\u7a0e\u3068\u306f\u3001\u7a0e\u52d9\u7f72\u9577\u304c\u66f4\u6b63\u53c8\u306f\u6c7a\u5b9a\u3092\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u3001\u76f4\u63a5\u8cc7\u6599\u306b\u3088\u3089\u305a\u3001\u5404\u7a2e\u306e\u9593\u63a5\u7684\u306a\u8cc7\u6599\u306b\u57fa\u3065\u3044\u3066\u63a8\u8a08\u306b\u3088\u308a\u6240\u5f97\u91d1\u984d\u3092\u8a8d\u5b9a\u3059\u308b\u65b9\u6cd5\u3092\u3044\u3046\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kenkyu\/ronsou\/24\/187\/hajimeni.htm#:~:text=%EF%BC%91%20%E6%89%80%E5%BE%97%E7%A8%8E%E5%8F%8A%E3%81%B3%E6%B3%95%E4%BA%BA%E7%A8%8E,%E8%AA%8D%E5%AE%9A%E3%81%99%E3%82%8B%E6%96%B9%E6%B3%95%E3%82%92%E3%81%84%E3%81%86%E3%80%82\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u63a8\u8a08\u8ab2\u7a0e\u8a34\u8a1f\u306b\u304a\u3051\u308b\u6c11\u8a34\u6cd5\u7b2c312\u6761\u306e\u6587\u66f8\u63d0\u51fa\u7fa9\u52d9\u306b\u3064\u3044\u3066<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u9752\u8272\u7533\u544a\u304c\u53d6\u308a\u6d88\u3055\u308c\u3001\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4e0d\u5099\u3084\u4e0d\u6b63\u306e\u7591\u60d1\u304c\u51fa\u3066\u3057\u307e\u3046\u3068\u63a8\u8a08\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u3067\u306f\u3001\u63a8\u8a08\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b\u57fa\u6e96\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\u672c\u6765\u6240\u5f97\u7a0e\u53ca\u3073\u6cd5\u4eba\u7a0e\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u7533\u544a\u306b\u3088\u308a\u5b9f\u984d\u306b\u57fa\u3065\u304d\u8ab2\u7a0e\u6a19\u6e96\u53ca\u3073\u7a0e\u984d\u7b49\u304c\u78ba\u5b9a\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u7d0d\u7a0e\u8005\u306e\u5e33\u7c3f\u66f8\u985e\u306e\u4e0d\u5b58\u5728\u53c8\u306f\u8a18\u5e33\u306e\u4e0d\u5099\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u5bfe\u3059\u308b\u975e\u5354\u529b\u7b49\u306b\u3088\u3063\u3066\u5b9f\u984d\u304c\u628a\u63e1\u3057\u5f97\u306a\u3044\u5834\u5408\u3001\u8ab2\u7a0e\u5e81\u306f\u6240\u5f97\u91d1\u984d\u3092\u63a8\u8a08\u3057\u3001\u66f4\u6b63\u53c8\u306f\u6c7a\u5b9a\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u8ab2\u7a0e\u3092\u653e\u68c4\u3059\u308b\u3053\u3068\u306f\u3001\u79df\u7a0e\u306e\u516c\u5e73\u8ca0\u62c5\u306e\u89b3\u70b9\u304b\u3089\u8a31\u3055\u308c\u306a\u3044\u3002\u3086\u3048\u306b\u3001\u3053\u3053\u306b\u63a8\u8a08\u8ab2\u7a0e\u306e\u8a8d\u3081\u3089\u308c\u308b\u6839\u62e0\u304c\u3042\u308b\u3068\u89e3\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kenkyu\/ronsou\/24\/187\/hajimeni.htm#:~:text=%EF%BC%91%20%E6%89%80%E5%BE%97%E7%A8%8E%E5%8F%8A%E3%81%B3%E6%B3%95%E4%BA%BA%E7%A8%8E,%E8%AA%8D%E5%AE%9A%E3%81%99%E3%82%8B%E6%96%B9%E6%B3%95%E3%82%92%E3%81%84%E3%81%86%E3%80%82\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u63a8\u8a08\u8ab2\u7a0e\u8a34\u8a1f\u306b\u304a\u3051\u308b\u6c11\u8a34\u6cd5\u7b2c312\u6761\u306e\u6587\u66f8\u63d0\u51fa\u7fa9\u52d9\u306b\u3064\u3044\u3066<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u63a8\u8a08\u8ab2\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u3053\u3068\u306e\u554f\u984c\u70b9\u306f\u3001\u5b9f\u969b\u306b\u652f\u6255\u3046\u3079\u304d\u6240\u5f97\u7a0e\u3092\u5927\u5e45\u306b\u8d8a\u3048\u3066\u8acb\u6c42\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u5b9f\u969b\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u63a8\u8a08\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u4e21\u6cd5\u3068\u3082\u300c\u8ca1\u7523\u82e5\u3057\u304f\u306f\u50b5\u52d9\u306e\u5897\u6e1b\u306e\u72b6\u6cc1\u3001\u53ce\u5165\u82e5\u3057\u304f\u306f\u652f\u51fa\u306e\u72b6\u6cc1\u53c8\u306f\u751f\u7523\u91cf\u3001\u8ca9\u58f2\u91cf\u305d\u306e\u4ed6\u306e\u53d6\u6271\u91cf\u3001\u5f93\u696d\u54e1\u6570\u305d\u306e\u4ed6\u4e8b\u696d\u306e\u898f\u6a21\u306b\u300d\u3088\u308a\u5404\u7a2e\u6240\u5f97\u306e\u91d1\u984d\u7b49\u3092\u63a8\u8a08\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kenkyu\/ronsou\/24\/187\/hajimeni.htm#:~:text=%EF%BC%91%20%E6%89%80%E5%BE%97%E7%A8%8E%E5%8F%8A%E3%81%B3%E6%B3%95%E4%BA%BA%E7%A8%8E,%E8%AA%8D%E5%AE%9A%E3%81%99%E3%82%8B%E6%96%B9%E6%B3%95%E3%82%92%E3%81%84%E3%81%86%E3%80%82\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u63a8\u8a08\u8ab2\u7a0e\u8a34\u8a1f\u306b\u304a\u3051\u308b\u6c11\u8a34\u6cd5\u7b2c312\u6761\u306e\u6587\u66f8\u63d0\u51fa\u7fa9\u52d9\u306b\u3064\u3044\u3066<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u7c21\u5358\u306b\u8a00\u3046\u306a\u3089\u3070\u3001\u65e5\u9803\u306e\u652f\u6255\u3044\u3084\u7d66\u6599\u3001\u30ac\u30b9\u3084\u96fb\u6c17\u306a\u3069\u306e\u652f\u6255\u3044\u6599\u91d1\u3001\u540c\u696d\u8005\u306e\u6240\u5f97\u7a0e\u3001\u4f1a\u793e\u306e\u5f93\u696d\u54e1\u6570\u306a\u3069\u304b\u3089\u63a8\u6e2c\u3057\u3066\u884c\u3046\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u5b9f\u969b\u306b\u63a8\u8a08\u3055\u308c\u308b\u969b\u306f\u3055\u3089\u306b\u591a\u304f\u306e\u60c5\u5831\u304b\u3089\u6240\u5f97\u7a0e\u304c\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\u4e88\u60f3\u5916\u306e\u91d1\u984d\u3092\u8acb\u6c42\u3055\u308c\u308b\u3053\u3068\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u5b88\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u8ab2\u305b\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u306a\u3044<\/h3>\n<p><span class=\"marker-under\">\u60aa\u8cea\u306a\u30c7\u30fc\u30bf\u306e\u6539\u3056\u3093\u3084\u507d\u9020\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/span>\u6545\u610f\u3067\u306f\u306a\u3044\u3068\u3057\u3066\u3082\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u9055\u53cd\u304c\u898b\u3064\u304b\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u30c7\u30fc\u30bf\u306e\u6539\u3056\u3093\u3084\u507d\u9020\u306a\u3069\u305d\u306e\u4ed6\u306e\u9055\u53cd\u3082\u7591\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u3067\u306f\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u8ab2\u3059\u57fa\u6e96\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>1\u2003\u901a\u5247\u6cd5\u7b2c68\u6761\u7b2c1\u9805\u53c8\u306f\u7b2c2\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u56fd\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u7b49\u53c8\u306f\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u3079\u304d\u4e8b\u5b9f\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u96a0\u853d\u3057\u3001\u53c8\u306f\u4eee\u88c5\u3057\u300d\u3068\u306f\u3001\u4f8b\u3048\u3070\u3001\u6b21\u306b\u63b2\u3052\u308b\u3088\u3046\u306a\u4e8b\u5b9f\uff08\u4ee5\u4e0b\u300c\u4e0d\u6b63\u4e8b\u5b9f\u300d\u3068\u3044\u3046\u3002\uff09\u304c\u3042\u308b\u5834\u5408\u3092\u3044\u3046\u3002<\/p>\n<p>(1)\u2003\u3044\u308f\u3086\u308b\u4e8c\u91cd\u5e33\u7c3f\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p>(2)\u2003\u6b21\u306b\u63b2\u3052\u308b\u4e8b\u5b9f\uff08\u4ee5\u4e0b\u300c\u5e33\u7c3f\u66f8\u985e\u306e\u96a0\u533f\u3001\u865a\u507d\u8a18\u8f09\u7b49\u300d\u3068\u3044\u3046\u3002\uff09\u304c\u3042\u308b\u3053\u3068\u3002<\/p>\n<p>1\u2003\u5e33\u7c3f\u3001\u539f\u59cb\u8a18\u9332\u3001\u8a3c\u3072\u3087\u3046\u66f8\u985e\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3001\u68da\u5378\u8868\u305d\u306e\u4ed6\u6c7a\u7b97\u306b\u95a2\u4fc2\u306e\u3042\u308b\u66f8\u985e\uff08\u4ee5\u4e0b\u300c\u5e33\u7c3f\u66f8\u985e\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u3001\u7834\u68c4\u53c8\u306f\u96a0\u533f\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p>2\u2003\u5e33\u7c3f\u66f8\u985e\u306e\u6539\u3056\u3093\uff08\u507d\u9020\u53ca\u3073\u5909\u9020\u3092\u542b\u3080\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u3001\u5e33\u7c3f\u66f8\u985e\u3078\u306e\u865a\u507d\u8a18\u8f09\u3001\u76f8\u624b\u65b9\u3068\u306e\u901a\u8b00\u306b\u3088\u308b\u865a\u507d\u306e\u8a3c\u3072\u3087\u3046\u66f8\u985e\u306e\u4f5c\u6210\u3001\u5e33\u7c3f\u66f8\u985e\u306e\u610f\u56f3\u7684\u306a\u96c6\u8a08\u9055\u7b97\u305d\u306e\u4ed6\u306e\u65b9\u6cd5\u306b\u3088\u308a\u4eee\u88c5\u306e\u7d4c\u7406\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p>3\u2003\u5e33\u7c3f\u66f8\u985e\u306e\u4f5c\u6210\u53c8\u306f\u5e33\u7c3f\u66f8\u985e\u3078\u306e\u8a18\u9332\u3092\u305b\u305a\u3001\u58f2\u4e0a\u3052\u305d\u306e\u4ed6\u306e\u53ce\u5165\uff08\u55b6\u696d\u5916\u306e\u53ce\u5165\u3092\u542b\u3080\u3002\uff09\u306e\u8131\u308d\u3046\u53c8\u306f\u68da\u5378\u8cc7\u7523\u306e\u9664\u5916\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p>(3)\u2003\u7279\u5b9a\u306e\u640d\u91d1\u7b97\u5165\u53c8\u306f\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u3068\u3055\u308c\u308b\u8a3c\u660e\u66f8\u305d\u306e\u4ed6\u306e\u66f8\u985e\u3092\u6539\u3056\u3093\u3057\u3001\u53c8\u306f\u865a\u507d\u306e\u7533\u8acb\u306b\u57fa\u3065\u304d\u5f53\u8a72\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p>(4)\u2003\u7c3f\u5916\u8cc7\u7523\uff08\u78ba\u5b9a\u3057\u305f\u6c7a\u7b97\u306e\u57fa\u790e\u3068\u306a\u3063\u305f\u5e33\u7c3f\u306e\u8cc7\u7523\u52d8\u5b9a\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u306a\u3044\u8cc7\u7523\u3092\u3044\u3046\u3002\uff09\u306b\u4fc2\u308b\u5229\u606f\u53ce\u5165\u3001\u8cc3\u8cb8\u6599\u53ce\u5165\u7b49\u306e\u679c\u5b9f\u3092\u8a08\u4e0a\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n<p>(5)\u2003\u7c3f\u5916\u8cc7\u91d1\uff08\u78ba\u5b9a\u3057\u305f\u6c7a\u7b97\u306e\u57fa\u790e\u3068\u306a\u3063\u305f\u5e33\u7c3f\u306b\u8a08\u4e0a\u3057\u3066\u3044\u306a\u3044\u53ce\u5165\u91d1\u53c8\u306f\u5f53\u8a72\u5e33\u7c3f\u306b\u8cbb\u7528\u3092\u904e\u5927\u82e5\u3057\u304f\u306f\u67b6\u7a7a\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5f53\u8a72\u5e33\u7c3f\u304b\u3089\u9664\u5916\u3057\u305f\u8cc7\u91d1\u3092\u3044\u3046\u3002\uff09\u3092\u3082\u3063\u3066\u5f79\u54e1\u8cde\u4e0e\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u3092\u652f\u51fa\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p>(6)\u2003\u540c\u65cf\u4f1a\u793e\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u306e\u5224\u5b9a\u306e\u57fa\u790e\u3068\u306a\u308b\u682a\u4e3b\u7b49\u306e\u6240\u6709\u682a\u5f0f\u7b49\u3092\u67b6\u7a7a\u306e\u8005\u53c8\u306f\u5358\u306a\u308b\u540d\u7fa9\u4eba\u306b\u5206\u5272\u3059\u308b\u7b49\u306b\u3088\u308a\u975e\u540c\u65cf\u4f1a\u793e\u3068\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/hojin\/100703_02\/00.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u6cd5\u4eba\u7a0e\u306e\u91cd\u52a0\u7b97\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\uff09<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u305d\u3082\u305d\u3082\u8ffd\u5fb4\u8ab2\u7a0e\u3068\u306f\u3001\u652f\u6255\u3046\u3079\u304d\u6240\u5f97\u7a0e\u3082\u3057\u304f\u306f\u6cd5\u4eba\u7a0e\u304c\u5b9f\u969b\u3088\u308a\u5c11\u306a\u3044\u5834\u5408\u306b\u3001\u305d\u306e\u5dee\u984d\u5206\u306b\u52a0\u3048\u3066\u5fb4\u53ce\u3055\u308c\u308b\u52a0\u7b97\u7a0e\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u52a0\u7b97\u7a0e\u306b\u306f\u300e\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u30fb\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u30fb\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u30fb\u91cd\u52a0\u7b97\u7a0e\u300f\u306e4\u3064\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u8ab2\u7a0e\u5272\u5408\u3067\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<blockquote>\n<table>\n<tbody>\n<tr>\n<td>\u540d\u79f0<\/td>\n<td>\u8ab2\u7a0e\u8981\u4ef6<\/td>\n<td>\u8ab2\u7a0e\u5272\u5408<\/p>\n<p>\uff08\u5897\u5dee\u672c\u7a0e\u306b\u5bfe\u3059\u308b\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/td>\n<td>\u671f\u9650\u5185\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u4fee\u6b63\u7533\u544a\u30fb\u66f4\u6b63\u304c\u3042\u3063\u305f\u5834\u5408<\/p>\n<p>&nbsp;<\/td>\n<td>10\uff05<\/p>\n<p>15%\uff08\u671f\u9650\u5185\u7533\u544a\u7a0e\u984d\u306850\u4e07\u5186\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u91d1\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/td>\n<td>\u2460\u671f\u9650\u5f8c\u7533\u544a\u30fb\u6c7a\u5b9a\u304c\u3042\u3063\u305f\u5834\u5408<\/p>\n<p>\u2461\u671f\u9650\u5f8c\u7533\u544a\u30fb\u6c7a\u5b9a\u306b\u3064\u3044\u3066\u3001\u4fee\u6b63\u7533\u544a\u30fb\u66f4\u6b63\u304c\u3042\u3063\u305f\u5834\u5408<\/td>\n<td>15\uff05<\/p>\n<p>20\uff05\uff0850\u4e07\u5186\u8d85300\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\uff09<\/p>\n<p>30\uff05\uff08300\u4e07\u5186\u8d85\u306e\u90e8\u5206\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e<\/td>\n<td>\u6e90\u6cc9\u5fb4\u53ce\u7b49\u306b\u3088\u308b\u56fd\u7a0e\u306b\u3064\u3044\u3066\u3001\u6cd5\u5b9a\u7d0d \u671f\u9650\u5f8c\u306b\u7d0d\u4ed8\u30fb\u7d0d\u7a0e\u306e\u544a\u77e5\u304c\u3042\u3063\u305f\u5834\u5408<\/td>\n<td>10\uff05<\/td>\n<\/tr>\n<tr>\n<td>\u91cd\u52a0\u7b97\u7a0e<\/td>\n<td>\u4eee\u88c5\u96a0\u853d\u304c\u3042\u3063\u305f\u5834\u5408<\/p>\n<p>&nbsp;<\/td>\n<td>35\uff05\uff08\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u30fb\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306b\u4ee3\u3048\u3066\uff09<\/p>\n<p>40\uff05\uff08\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306b\u4ee3\u3048\u3066\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/tins\/n04_3.pdf\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u7701\uff5c\u52a0\u7b97\u7a0e\u306e\u6982\u8981<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u4eee\u306b\u96a0\u307a\u3044\u3084\u507d\u9020\u306a\u3069\u304c\u3042\u3063\u305f\u5834\u5408\u306f35%\u4ee5\u4e0a\u306e\u52a0\u7b97\u7a0e\u304c\u5fb4\u53ce\u3055\u308c\u308b\u305f\u3081\u3001\u898f\u6a21\u306b\u3088\u3063\u3066\u306f\u5927\u304d\u306a\u91d1\u984d\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u6545\u610f\u7684\u306a\u30df\u30b9\u3067\u306a\u304f\u3068\u308210%\u306e\u52a0\u7b97\u7a0e\u306f\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4f1a\u793e\u6cd5\u306b\u3088\u308a\u904e\u6599\u3092\u79d1\u305b\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u306a\u3044<\/h3>\n<p>\u4f1a\u793e\u6cd5\u306b\u306f\u3001\u5e33\u7c3f\u30fb\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u3084\u4fdd\u5b58\u306e\u6709\u7121\u306b\u95a2\u3057\u3066\u306e\u6cd5\u5f8b\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4f1a\u8a08\u5e33\u7c3f\u306e\u4f5c\u6210\u304a\u3088\u3073\u4fdd\u5b58\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u793e\u6cd5\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5b9a\u3081\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\u7b2c\u56db\u767e\u4e09\u5341\u4e8c\u6761<br \/>\n\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u6cd5\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u3001\u9069\u6642\u306b\u3001\u6b63\u78ba\u306a\u4f1a\u8a08\u5e33\u7c3f\u3092\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<br \/>\n\uff12\u3000\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u4f1a\u8a08\u5e33\u7c3f\u306e\u9589\u9396\u306e\u6642\u304b\u3089\u5341\u5e74\u9593\u3001\u305d\u306e\u4f1a\u8a08\u5e33\u7c3f\u53ca\u3073\u305d\u306e\u4e8b\u696d\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u8cc7\u6599\u3092\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=417AC0000000086\" target=\"_blank\" rel=\"noopener\">e-GOV\u6cd5\u4ee4\u691c\u7d22\uff5c\u4f1a\u793e\u6cd5<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u9055\u53cd\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u3053\u306e\u4f1a\u793e\u6cd5\u306b\u9055\u53cd\u3059\u308b\u3053\u3068\u306b\u3082\u306a\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u4f1a\u793e\u6cd5\u306b\u304a\u3051\u308b\u904e\u6599\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p>\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u767e\u4e07\u5186\u4ee5\u4e0b\u306e\u904e\u6599\u306b\u51e6\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u884c\u70ba\u306b\u3064\u3044\u3066\u5211\u3092\u79d1\u3059\u3079\u304d\u3068\u304d\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=417AC0000000086\" target=\"_blank\" rel=\"noopener\">e-GOV\u6cd5\u4ee4\u691c\u7d22\uff5c\u4f1a\u793e\u6cd5<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u4e0a\u8a18\u306e\u89b3\u70b9\u304b\u3089\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u9055\u53cd\u3057\u305f\u5834\u5408\u306f\u4f1a\u793e\u6cd5\u306e\u7f70\u5247\u3068\u3057\u3066100\u4e07\u5186\u4ee5\u4e0b\u306e\u904e\u6599\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2022%E5%B9%B4%E3%81%AB%E6%94%B9%E6%AD%A3%E3%81%95%E3%82%8C%E3%81%9F%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%A8%E3%81%AF%EF%BC%9F\"><\/span>2022\u5e74\u306b\u6539\u6b63\u3055\u308c\u305f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u3053\u3053\u3067\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u3053\u3068\u3001\u76f4\u8fd1\u306e\u6539\u6b63\u5185\u5bb9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u305d\u3082\u305d\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f<\/li>\n<li>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f2022\u5e74\u306b\u6539\u6b63<\/li>\n<li>\u4ee4\u548c5\u5e74\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u518d\u5ea6\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/li>\n<\/ul>\n<h3>\u305d\u3082\u305d\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\u3001\u7d4c\u7406\u306e\u96fb\u5b50\u5316\u306b\u3088\u308b\u751f\u7523\u6027\u306e\u5411\u4e0a\u3084\u8a18\u5e33\u6c34\u6e96\u306e\u5411\u4e0a\u306e\u305f\u3081\u306b\u4f5c\u3089\u308c\u305f\u6cd5\u5f8b\u3067\u3059\u3002<\/span>\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u5404\u7a0e\u6cd5\u3067\u539f\u5247\u7d19\u3067\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u308b\u5e33\u7c3f\u66f8\u985e\u306b\u3064\u3044\u3066\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u4e0a\u3067\u96fb\u78c1\u7684\u8a18\u9332\uff08\u96fb\u5b50\u30c7\u30fc\u30bf\uff09\u306b\u3088\u308b\u4fdd\u5b58\u3092\u53ef\u80fd\u3068\u3059\u308b\u3053\u3068\u53ca\u3073\u96fb\u5b50\u7684\u306b\u6388\u53d7\u3057\u305f\u53d6\u5f15\u60c5\u5831\u306e\u4fdd\u5b58\u7fa9\u52d9\u7b49\u3092\u5b9a\u3081\u305f\u6cd5\u5f8b\u3067\u3059<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021005-038.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\uff5c1\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6700\u521d\u306b\u65bd\u884c\u3055\u308c\u305f\u306e\u306f1998\u5e74\u3067\u3059\u3002\u5f53\u6642\u306f\u3001\u7d19\u3068\u3057\u3066\u306e\u4fdd\u5b58\u3092\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u305f\u56fd\u7a0e\u66f8\u985e\u306a\u3069\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u3082\u4fdd\u5b58\u3067\u304d\u308b\u3088\u3046\u306b\u8003\u6848\u3055\u308c\u307e\u3057\u305f\u3002\u5b9f\u969b\u56fd\u7a0e\u5e81\u3067\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5c0e\u5165\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u300c\u65b0\u3057\u3044\u6642\u4ee3\u306e\u6d41\u308c\u306b\u5bfe\u5fdc\u3057\u3001\u7d0d\u7a0e\u8005\u306e\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u306e\u8ca0\u62c5\u8efd\u6e1b\u3092\u56f3\u308b\u305f\u3081\u306b\u3001\u8a18\u9332\u6bb5\u968e\u304b\u3089\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u51e6\u7406\u306b\u3088\u3063\u3066\u3044\u308b\u5e33\u7c3f\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u7b49\u306b\u3088\u308a\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u8003\u3048\u307e\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/01.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u5236\u5ea6\u5275\u8a2d\u7b49\u306e\u80cc\u666f<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u6700\u521d\u306f\u7d19\u30d7\u30e9\u30b9\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u306e\u4fdd\u5b58\u3092\u63a8\u5968\u3059\u308b\u3082\u306e\u3067\u3057\u305f\u304c\u3001\u73fe\u5728\u306f\u30c7\u30b8\u30bf\u30eb\u5316\u304c\u9032\u3093\u3060\u3053\u3068\u304b\u3089\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u304c\u63a8\u5968\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u65b9\u6cd5\u306f\u30012023\u5e748\u6708\u6642\u70b9\u307e\u3067\u306b\u5927\u304d\u306a\u6539\u6b63\u304c\u4f55\u5ea6\u3082\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table width=\"752\">\n<tbody>\n<tr>\n<td>\u6539\u6b63\u5e74<\/td>\n<td>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u5185\u5bb9<\/td>\n<\/tr>\n<tr>\n<td>2005\u5e74<\/td>\n<td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6\u3092\u5c0e\u5165<\/p>\n<p>\uff08\u96fb\u5b50\u7f72\u540d\u304c\u5fc5\u9808\u3067\u306a\u304a\u304b\u30643\u4e07\u5186\u4ee5\u4e0b\u306e\u56fd\u7a0e\u66f8\u985e\u306e\u307f\u304c\u5bfe\u5fdc\uff09<\/td>\n<\/tr>\n<tr>\n<td>2015\u5e74<\/td>\n<td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u304a\u3051\u308b\u96fb\u5b50\u7f72\u540d\u30fb3\u4e07\u5186\u4ee5\u4e0b\u306e\u30eb\u30fc\u30eb\u3092\u64a4\u5ec3\u3057\u9069\u6b63\u306a\u5c65\u884c\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u300c\u9069\u6b63\u4e8b\u52d9\u6240\u5229\u7528\u6a29\u300d\u3092\u5c0e\u5165<\/td>\n<\/tr>\n<tr>\n<td>2016\u5e74<\/td>\n<td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u533a\u5206\u306b\u304a\u3051\u308b\u30b9\u30ad\u30e3\u30ca\u65b9\u6cd5\u306e\u6761\u4ef6\u3092\u64a4\u5ec3<\/td>\n<\/tr>\n<tr>\n<td>2019\u5e74<\/td>\n<td>\u91cd\u8981\u306a\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306f\u627f\u8a8d\u671f\u9650\u5916\u3067\u3082\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3067\u304d\u308b\u3088\u3046\u306b\u5909\u66f4<\/td>\n<\/tr>\n<tr>\n<td>2020\u5e74<\/td>\n<td>\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u3067\u6c7a\u6e08\u3092\u3057\u305f\u5834\u5408\u306e\u9818\u53ce\u66f8\u304c\u4e0d\u8981\u306b<\/td>\n<\/tr>\n<tr>\n<td>2022\u5e74<\/td>\n<td>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8981\u4ef6\u306e\u7de9\u548c\u30fb\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u306e\u64a4\u5ec3\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td>2023\u5e74<\/td>\n<td>\u691c\u7d22\u6a5f\u80fd\u304c\u4e0d\u8981\u3068\u306a\u308b\u5bfe\u8c61\u8005\u306e\u62e1\u5927\u30fb\u6761\u4ef6\u4ed8\u304d\u306a\u304c\u3089\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u7d19\u4fdd\u5b58\u304c\u8a8d\u3081\u3089\u308c\u305f\u306a\u3069<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u3088\u3046\u306b\u3055\u307e\u3056\u307e\u306a\u5909\u66f4\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u3059\u304c\u3001\u5bfe\u8c61\u3068\u306a\u308b\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u3000\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\uff08\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u3088\u308a\u5099\u4ed8\u3051\u53ca\u3073\u4fdd\u5b58\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u5e33\u7c3f\uff08\u8f38\u5165\u54c1\u306b\u5bfe\u3059\u308b\u5185\u56fd\u6d88\u8cbb\u7a0e\u306e\u5fb4\u53ce\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u662d\u548c\u4e09\u5341\u5e74\u6cd5\u5f8b\u7b2c\u4e09\u5341\u4e03\u53f7\uff09\u7b2c\u5341\u516d\u6761\u7b2c\u5341\u4e00\u9805\uff08\u4fdd\u7a0e\u5de5\u5834\u7b49\u306b\u304a\u3044\u3066\u4fdd\u7a0e\u4f5c\u696d\u3092\u3059\u308b\u5834\u5408\u7b49\u306e\u5185\u56fd\u6d88\u8cbb\u7a0e\u306e\u7279\u4f8b\uff09\u306b\u898f\u5b9a\u3059\u308b\u5e33\u7c3f\u3092\u9664\u304f\u3002\uff09\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u53c8\u306f\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\uff08\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u3088\u308a\u4fdd\u5b58\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u66f8\u985e\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u3092\u3044\u3046\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=410AC0000000025_20220401_502AC0000000008&amp;keyword=%E9%9B%BB%E5%AD%90%E8%A8%88%E7%AE%97%E6%A9%9F%E3%82%92%E4%BD%BF%E7%94%A8%E3%81%97%E3%81%A6%E4%BD%9C%E6%88%90%E3%81%99%E3%82%8B%E5%9B%BD%E7%A8%8E%E9%96%A2%E4%BF%82%E5%B8%B3%E7%B0%BF%E6%9B%B8%E9%A1%9E%E3%81%AE%E4%BF%9D%E5%AD%98%E6%96%B9%E6%B3%95%E7%AD%89%E3%81%AE%E7%89%B9%E4%BE%8B%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E6%B3%95%E5%BE%8B\" target=\"_blank\" rel=\"noopener\">e-Gov\u30dd\u30fc\u30bf\u30eb\uff5c\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<\/a>(2023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u3088\u308a\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u56fd\u7a0e\u95a2\u4fc2\u306e\u5e33\u7c3f\uff1a\u4ed5\u8a33\u5e33\u30fb\u58f2\u639b\u5e33\u30fb\u73fe\u91d1\u51fa\u7d0d\u9577\u30fb\u4ed5\u8a33\u5e33\u306a\u3069<\/li>\n<li>\u56fd\u7a0e\u95a2\u4fc2\u306e\u66f8\u985e\uff1a\u8cc3\u501f\u5bfe\u7167\u8868\u30fb\u8a66\u7b97\u8868\u30fb\u640d\u76ca\u8a08\u7b97\u66f8\u306a\u3069<\/li>\n<li>\u53d6\u5f15\u95a2\u4fc2\u306e\u66f8\u985e\uff1a\u8acb\u6c42\u66f8\u30fb\u898b\u7a4d\u66f8\u30fb\u7d0d\u54c1\u66f8\u30fb\u6ce8\u6587\u66f8\u306a\u3069<\/li>\n<\/ul>\n<p>\u4e0a\u8a18\u306e\u66f8\u985e\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u4fdd\u5b58\u3059\u308b\u5834\u5408\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5247\u3063\u3066\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u306f\u3001\u5404\u66f8\u985e\u306e\u4fdd\u5b58\u533a\u5206\u3068\u3044\u3046\u3082\u306e\u304c3\u7a2e\u985e\u306b\u5206\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u2460\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58 \uff08\u96fb\u5b50\u7684\u306b\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u30fb\u66f8\u985e\u3092\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\uff09<br \/>\n\u2461\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58 \uff08\u7d19\u3067\u53d7\u9818\u30fb\u4f5c\u6210\u3057\u305f\u66f8\u985e\u3092\u753b\u50cf\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\uff09<br \/>\n\u2462\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58 \uff08\u96fb\u5b50\u7684\u306b\u6388\u53d7\u3057\u305f\u53d6\u5f15\u60c5\u5831\u3092\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\uff09<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021005-038.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\uff5c1\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u5404\u4fdd\u5b58\u533a\u5206\u306e\u8981\u4ef6\u306f\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u5404\u8981\u4ef6\u306e\u8a73\u7d30\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u3068\u3081\u307e\u3059\u3068\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u524d\u307e\u3067\u7d19\u3067\u306e\u4fdd\u5b58\u304c\u5fc5\u9808\u3068\u3055\u308c\u3066\u3044\u305f\u56fd\u7a0e\u66f8\u985e\u3084\u53d6\u5f15\u66f8\u985e\u306a\u3069\u3092\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u4fdd\u5b58\u3059\u308b\u305f\u3081\u306e\u6cd5\u5f8b\u3068\u8003\u3048\u3066\u304a\u304f\u3068\u9593\u9055\u3044\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3092\u9075\u5b88\u3057\u305f\u96fb\u5b50\u4fdd\u5b58\u3092\u884c\u3044\u305f\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u5f0a\u793e\u306e<a href=\"https:\/\/denho.jp\/\" target=\"_blank\" rel=\"noopener\">DenHo<\/a>\u3092\u304a\u4f7f\u3044\u304f\u3060\u3055\u3044\u3002DenHo1\u3064\u3067\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u305c\u3072\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f2022\u5e74\u306b\u6539\u6b63<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f2022\u5e74\u306b\u3001\u54043\u3064\u306e\u533a\u5206\u306b\u304a\u3044\u3066\u5927\u304d\u306a\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4fdd\u5b58\u533a\u5206<\/td>\n<td>2022\u5e74\u6539\u6b63\u306e\u5185\u5bb9<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<\/td>\n<td>1\uff0e\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u304c\u5ec3\u6b62<\/p>\n<p>2\uff0e\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306b\u4fc2\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u3092\u6574\u5099<\/p>\n<p>3\uff0e\u6700\u4f4e\u9650\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u96fb\u5b50\u5e33\u7c3f\u306b\u3064\u3044\u3066\u3082\u3001\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3088\u308b\u4fdd\u5b58\u304c\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/td>\n<td>1\uff0e\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u304c\u5ec3\u6b62<\/p>\n<p>2\uff0e\u9069\u6b63\u4e8b\u52d9\u51e6\u7406\u8981\u4ef6\u304c\u5ec3\u6b62<\/p>\n<p>3\uff0e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u8981\u4ef6\u304c\u7de9\u548c<\/p>\n<p>4\uff0e\u691c\u7d22\u8981\u4ef6\u304c\u7de9\u548c<\/p>\n<p>5\uff0e\u4e0d\u6b63\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u91cd\u52a0\u7b97\u7a0e\u306e\u52a0\u91cd\u63aa\u7f6e\u3092\u6574\u5099<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/td>\n<td>1\uff0e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u8981\u4ef6\u304c\u7de9\u548c<\/p>\n<p>2\uff0e\u691c\u7d22\u8981\u4ef6\u304c\u7de9\u548c<\/p>\n<p>3\uff0e\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316<\/p>\n<p>4\uff0e\u7533\u544a\u6f0f\u308c\u7b49\u306b\u8ab2\u3055\u308c\u308b\u91cd\u52a0\u7b97\u7a0e\u304c10\uff05\u52a0\u91cd\u3055\u308c\u308b\u63aa\u7f6e\u3092\u6574\u5099<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021005-038.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09<\/p>\n<p>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306b\u304a\u3051\u308b1\u3064\u76ee\u306e\u5909\u66f4\u70b9\u300e\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u306e\u5ec3\u6b62\u300f\u306b\u95a2\u3057\u3066\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u533a\u5206\u3060\u3051\u3067\u306a\u304f\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u533a\u5206\u3067\u3082\u6539\u6b63\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ee5\u524d\u307e\u3067\u3001\u7d19\u306e\u5e33\u7c3f\u66f8\u985e\u306a\u3069\u3092\u96fb\u5b50\u5316\u3059\u308b\u306b\u306f\u4e8b\u524d\u306e\u7533\u8acb\u3068\u627f\u8a8d\u304c\u5fc5\u8981\u3060\u3063\u305f\u306e\u3067\u3059\u304c\u3001\u305d\u306e\u624b\u9593\u304c\u306a\u304f\u306a\u3063\u305f\u3068\u3044\u3046\u6539\u6b63\u3067\u3059\u3002<\/p>\n<p>2\u3064\u76ee\u306e\u5909\u66f4\u70b9\u306f\u3001\u512a\u79c0\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u6cd5\u4eba\u30fb\u500b\u4eba\u304c\u3001\u6545\u610f\u3067\u306f\u306a\u3044\u904e\u5c11\u7533\u544a\u3092\u3057\u305f\u969b\u306b\u8ab2\u3055\u308c\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u304c10%\u304b\u30895%\u306b\u514d\u7a0e\u3055\u308c\u308b\u3068\u3044\u3046\u5185\u5bb9\u3067\u3059\u3002\u3042\u304f\u307e\u3067\u30df\u30b9\u3092\u3057\u305f\u5834\u5408\u3067\u3059\u306e\u3067\u3001\u30df\u30b9\u3057\u306a\u3044\u9650\u308a\u306f\u7279\u306b\u95a2\u308f\u308a\u306e\u306a\u3044\u6539\u6b63\u70b9\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>3\u3064\u76ee\u306e\u5909\u66f4\u70b9\u306f\u3001\u4ee5\u4e0b\u306e3\u70b9\u3092\u6e80\u305f\u3059\u96fb\u5b50\u5e33\u7c3f\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3068\u3044\u3046\u6539\u6b63\u3067\u3059\u3002<\/p>\n<blockquote><p>\u30b7\u30b9\u30c6\u30e0\u95a2\u4fc2\u66f8\u985e\u7b49\uff08\u30b7\u30b9\u30c6\u30e0\u6982\u8981\u66f8\u3084\u64cd\u4f5c\u8aac\u660e\u66f8\u7b49\uff09\u306e\u5099\u4ed8\u3051\u304c\u3042\u308b<br \/>\n\u4fdd\u5b58\u5834\u6240\u306b\u3001\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3084\u30d7\u30ea\u30f3\u30bf\u7b49\uff08\u898b\u8aad\u53ef\u80fd\u88c5\u7f6e\uff09\u3092\u5099\u4ed8\u3051\u3001\u8a18\u9332\u4e8b\u9805\u3092\u753b\u9762\u30fb\u66f8\u9762\u306b\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u53ca\u3073\u660e\u77ad\u306a\u72b6\u614b\u3067\u901f\u3084\u304b\u306b\u51fa\u529b\u3067\u304d\u308b<br \/>\n\u7a0e\u52d9\u8077\u54e1\u306b\u3088\u308b\u8cea\u554f\u691c\u67fb\u6a29\u306b\u57fa\u3065\u304f\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/05.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u8981\u4ef6<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u305f\u3060\u3057\u3001\u7c3f\u8a18\u306e\u539f\u5247\u306b\u5f93\u3063\u3066\u8a18\u9332\u3055\u308c\u308b\u3082\u306e\u306b\u9650\u3089\u308c\u308b\u305f\u3081\u3001\u305d\u306e\u70b9\u306f\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7d9a\u3044\u3066\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u533a\u5206\u306b\u304a\u3051\u308b\u6539\u6b63\u70b9\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8981\u4ef6\u306e\u7de9\u548c\u306b\u306a\u308a\u307e\u3059\u3002\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u8981\u4ef6\u7de9\u548c\u3092\u7c21\u5358\u306b\u307e\u3068\u3081\u308b\u3068\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u4ed8\u4e0e\u671f\u9593\u304c3\u55b6\u696d\u65e5\u4ee5\u5185\u304b\u3089\u6700\u95772\u304b\u6708\u3068\u6982\u306d7\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u5ef6\u9577<\/li>\n<li>\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u30fb\u524a\u9664\u3092\u78ba\u8a8d\u3067\u304d\u308b\u3082\u3057\u304f\u306f\u8a02\u6b63\u30fb\u524a\u9664\u3067\u304d\u306a\u3044\u30af\u30e9\u30a6\u30c9\u4e0a\u3067\u30012\u304b\u6708\u3068\u6982\u306d7\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u4fdd\u5b58\u306e\u78ba\u8a8d\u304c\u3067\u304d\u308b\u5834\u5408\u306f\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u4e0d\u8981\u306b<\/li>\n<\/ul>\n<p>\u4ed8\u4e0e\u671f\u9593\u304c\u5ef6\u9577\u3055\u308c\u305f\u3060\u3051\u3067\u306a\u304f\u3001\u7279\u5b9a\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u81ea\u4f53\u304c\u4e0d\u8981\u306b\u306a\u308b\u3068\u3044\u3046\u4ed5\u7d44\u307f\u306b\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e0a\u8a18\u306e\u901a\u308a\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u305f\u4ee3\u308f\u308a\u306b\u3001\u8981\u4ef6\u3092\u9055\u53cd\u3057\u305f\u5834\u5408\u306e\u91cd\u52a0\u7b97\u7a0e\u304c10%\u306b\u52a0\u91cd\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u533a\u5206\u306b\u304a\u3044\u3066\u306f\u3001\u3088\u308a\u4e00\u5c64\u8981\u4ef6\u3092\u5b88\u308b\u3053\u3068\u304c\u91cd\u8981\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u533a\u5206\u306b\u304a\u3051\u308b1\u3064\u76ee\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8981\u4ef6\u304a\u3088\u3073\u691c\u7d22\u8981\u4ef6\u306b\u95a2\u3059\u308b\u6539\u6b63\u70b9\u306f\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u4ed8\u4e0e\u671f\u9593\u30fb\u691c\u7d22\u8981\u4ef6\u3068\u540c\u69d8\u3067\u3042\u308b\u70b9\u3067\u3059\u3002\u4ed8\u4e0e\u671f\u9593\u304c2\u304b\u6708\u3068\u6982\u306d7\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u5ef6\u9577\u3055\u308c\u3001\u7279\u5b9a\u306e\u8a18\u9332\u9805\u76ee\u3067\u306e\u691c\u7d22\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u826f\u3044\u3068\u3044\u3046\u6539\u6b63\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u9055\u53cd\u3057\u305f\u969b\u306e\u91cd\u52a0\u7b97\u7a0e\u304c10%\u52a0\u91cd\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3053\u306e\u6642\u70b9\u3067\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u3057\u305f\u53d6\u5f15\u60c5\u5831\u3092\u7d19\u306b\u51fa\u529b\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3067\u4ee3\u7528\u3067\u304d\u308b\u3068\u3044\u3046\u65b9\u5f0f\u3082\u5ec3\u6b62\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<h3>\u4ee4\u548c5\u5e74\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u518d\u5ea6\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/h3>\n<p><span class=\"marker-under\">2022\u5e74\u306b\u5927\u304d\u306a\u6539\u6b63\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u4ee4\u548c5\u5e74\uff082023\u5e74\uff09\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u304c\u518d\u5ea6\u884c\u308f\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4fdd\u5b58\u533a\u5206<\/td>\n<td>\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306e\u5185\u5bb9<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<\/td>\n<td>1\uff0e\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306b\u4fc2\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u300d\u3068\u306a\u308b\u66f8\u985e\u306e\u898b\u76f4\u3057\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/td>\n<td>1\uff0e\u89e3\u50cf\u5ea6\uff65\u968e\u8abf\uff65\u5927\u304d\u3055\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u4fdd\u5b58\u304c\u4e0d\u8981\u3002<\/p>\n<p>2\uff0e\u5165\u529b\u8005\u7b49\u60c5\u5831\u306e\u78ba\u8a8d\u8981\u4ef6\u304c\u4e0d\u8981\u3002<\/p>\n<p>3\uff0e\u5e33\u7c3f\u3068\u306e\u76f8\u4e92\u95a2\u9023\u6027\u306e\u78ba\u4fdd\u304c\u5fc5\u8981\u306a\u66f8\u985e\u304c\u91cd\u8981\u66f8\u985e\u306b\u9650\u5b9a\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/td>\n<td>1\uff0e\u691c\u7d22\u6a5f\u80fd\u304c\u4e0d\u8981\u3068\u3055\u308c\u308b\u5bfe\u8c61\u8005\u306e\u7bc4\u56f2\u304c\u3001\u6e96\u671f\u9593(\uff12\u8ab2\u7a0e\u5e74\u5ea6\u524d)\u306e\u58f2\u4e0a\u9ad8\u304c\u300c1,000 \u4e07\u5186\u4ee5\u4e0b\u300d\u306e\u4fdd\u5b58\u7fa9\u52d9\u8005\u304b\u3089\u300c5,000 \u4e07\u5186\u4ee5\u4e0b\u300d\u306e\u4fdd\u5b58\u7fa9\u52d9\u8005\u306b\u62e1\u5927\u3002<\/p>\n<p>2\uff0e\u5bfe\u8c61\u8005\u306b\u300c\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3057\u305f\u66f8\u9762\u3092\u3001\u53d6\u5f15\u5e74\u6708\u65e5\u305d\u306e\u4ed6\u306e\u65e5\u4ed8\u53ca\u3073\u53d6\u5f15\u5148\u3054\u3068\u306b\u6574\u7406\u3055\u308c\u305f\u72b6\u614b\u3067\u63d0\u793a\uff65\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u4fdd\u5b58\u7fa9\u52d9\u8005\u300d\u304c\u8ffd\u52a0\u3002<\/p>\n<p>3\uff0e\u5165\u529b\u8005\u7b49\u60c5\u5831\u306e\u78ba\u8a8d\u8981\u4ef6\u304c\u4e0d\u8981\u3002<\/p>\n<p>4\uff0e\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u63aa\u7f6e\u3055\u308c\u305f\u300c\u5ba5\u6055\u63aa\u7f6e\u300d\u306f\u3001\u9069\u7528\u671f\u9650\uff08\u4ee4\u548c\uff15\u5e74 12 \u6708 31 \u65e5\uff09\u3092\u3082\u3063\u3066\u5ec3\u6b62\u3002<\/p>\n<p>5\uff0e\u6539\u3056\u3093\u9632\u2f4c\u3084\u691c\u7d22\u6a5f\u80fd\u306a\u3069\u4fdd\u5b58\u6642\u306b\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u306b\u6cbf\u3063\u305f\u5bfe\u5fdc\u306f\u4e0d\u8981\u3068\u306a\u308a\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u5358\u306b\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0023003-082.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5185\u5bb9\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u301c\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306e\u6982\u8981\u301c<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09<\/p>\n<p>\u9752\u8272\u7533\u544a\u95a2\u4fc2\u5e33\u7c3f\u306e\u5bfe\u8c61\u304c\u3001\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u964d\u306f\u7279\u5b9a\u306e\u5e33\u7c3f\u306e\u307f\u306b\u306a\u308a\u307e\u3059\u3002\u4ee5\u524d\u307e\u3067\u306f\u5bfe\u8c61\u3060\u3063\u305f\u304c\u6539\u6b63\u5f8c\u306f\u5bfe\u8c61\u3067\u306f\u306a\u304f\u306a\u3063\u305f\u3068\u3044\u3046\u5e33\u7c3f\u3082\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u533a\u5206\u306e\u6539\u6b63\u306b\u95a2\u3057\u3066\u306f\u7d30\u304b\u306a\u5185\u5bb9\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u4e2d\u3067\u3082\u6ce8\u610f\u3057\u305f\u3044\u306e\u304c\u30b9\u30ad\u30e3\u30f3\u6587\u66f8\u3068\u5e33\u7c3f\u306e\u76f8\u4e92\u95a2\u9023\u6027\u306e\u78ba\u4fdd\u306b\u3064\u3044\u3066\u3067\u3059\u3002\u4ee5\u524d\u307e\u3067\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3059\u308b\u3059\u3079\u3066\u306e\u66f8\u985e\u3067\u76f8\u4e92\u95a2\u9023\u6027\u306e\u78ba\u4fdd\u304c\u5fc5\u8981\u3067\u3057\u305f\u304c\u3001\u4eca\u56de\u306e\u6539\u6b63\u3092\u901a\u3057\u3066\u3001\u91cd\u8981\u66f8\u985e\u306e\u307f\u78ba\u4fdd\u304c\u5fc5\u8981\u3068\u3044\u3046\u5185\u5bb9\u306b\u5207\u308a\u66ff\u308f\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u3059\u3079\u3066\u306e\u66f8\u985e\u306e\u76f8\u4e92\u95a2\u9023\u6027\u3092\u78ba\u4fdd\u3057\u3066\u3044\u3066\u3082\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5fc5\u8981\u304c\u306a\u304f\u306a\u3063\u305f\u3068\u3044\u3046\u70b9\u306f\u628a\u63e1\u3057\u3066\u304a\u304f\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u533a\u5206\u306b\u304a\u3051\u308b\u6539\u6b63\u70b9\u306b\u3064\u3044\u3066\u3067\u3059\u3002\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u533a\u5206\u306b\u304a\u3044\u3066\u6ce8\u610f\u3057\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u306e1\u3064\u76ee\u306f\u3001\u691c\u7d22\u8981\u4ef6\u304c\u4e0d\u8981\u306b\u306a\u308b\u58f2\u4e0a\u9ad8\u306e\u6761\u4ef6\u3067\u3059\u3002\u4ee5\u524d\u307e\u30671,000\u4e07\u5186\u4ee5\u4e0b\u3068\u3044\u3046\u6761\u4ef6\u3067\u3057\u305f\u304c\u3001\u4eca\u56de\u306e\u6539\u6b63\u4ee5\u964d\u306f5,000\u4e07\u5186\u4ee5\u4e0b\u306b\u7e70\u308a\u4e0b\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3088\u308a\u591a\u304f\u306e\u65b9\u304c\u5bfe\u8c61\u306b\u542b\u307e\u308c\u307e\u3059\u306e\u3067\u3001\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u96fb\u78c1\u7684\u8a18\u9332\u306e\u66f8\u9762\u3092\u65e5\u4ed8\u304a\u3088\u3073\u53d6\u5f15\u5148\u3092\u6574\u7406\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3082\u3001\u691c\u7d22\u8981\u4ef6\u306e\u3059\u3079\u3066\u304c\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u9577\u304c\u8a8d\u3081\u305f\u5834\u5408\u306e\u307f\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3059\u308b\u969b\u306e\u78ba\u8a8d\u8981\u4ef6\u3082\u5ec3\u6b62\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u3088\u308a\u96fb\u5b50\u4fdd\u5b58\u3057\u3084\u3059\u3044\u74b0\u5883\u306b\u306a\u308b\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E8%A6%81%E5%AF%BE%E5%BF%9C%EF%BC%81%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE%E4%BF%9D%E5%AD%98%E5%8C%BA%E5%88%86%E3%81%AF3%E3%81%A4\"><\/span>\u8981\u5bfe\u5fdc\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u533a\u5206\u306f3\u3064<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u304a\u3051\u308b3\u3064\u306e\u4fdd\u5b58\u533a\u5206\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306e\u8981\u4ef6<\/li>\n<li>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u8981\u4ef6<\/li>\n<li>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6<\/li>\n<\/ul>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306e\u8981\u4ef6<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u533a\u5206\u306e\u8981\u4ef6\u306f2022\u5e74\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u300e\u6700\u4f4e\u9650\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u300f\u3068\u300e\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u3068\u8a8d\u5b9a\u3055\u308c\u308b\u305f\u3081\u306b\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u300f\u306e2\u3064\u304c\u751f\u307e\u308c\u307e\u3057\u305f\u3002<\/span>\u305d\u308c\u305e\u308c\u306e\u8981\u4ef6\u3092\u307e\u3068\u3081\u308b\u3068\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u8981\u4ef6<\/td>\n<td>\u512a\u826f\u5e33\u7c3f<\/td>\n<td>\u512a\u826f\u4ee5\u5916\u306e\u5e33\u7c3f<\/td>\n<td>\u66f8\u985e<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6982\u8981\u66f8\u7b49\u306e\u5099\u4ed8\u3051<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u898b\u8aad\u53ef\u80fd\u88c5\u7f6e\u306e\u5099\u4ed8\u3051\u7b49<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068<\/td>\n<td>\u25b3\u203b2<\/td>\n<td>\u3007\u203b3<\/td>\n<td>\u25b3\u203b4<\/td>\n<\/tr>\n<tr>\n<td>\uff23\uff2f\uff2d\u306e\u4f5c\u6210\u904e\u7a0b\u7b49\u306b\u95a2\u3059\u308b\u66f8\u985e\u306e\u5099\u4ed8\u3051<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\uff23\uff2f\uff2d\u306e\u898b\u8aad\u53ef\u80fd\u88c5\u7f6e\u306e\u5099\u4ed8\u3051\u7b49<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u78c1\u7684\u8a18\u9332\u306e\u8a02\u6b63\u30fb\u524a\u9664\u30fb\u8ffd\u52a0\u306e\u4e8b\u5b9f\u53ca\u3073\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u4f7f\u7528<\/td>\n<td>\u3007<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u5e33\u7c3f\u9593\u3067\u306e\u8a18\u9332\u4e8b\u9805\u306e\u76f8\u4e92\u95a2\u9023\u6027\u306e\u78ba\u4fdd<\/td>\n<td>\u3007<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd<\/td>\n<td>\u25b3\u203b2<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u7d22\u5f15\u7c3f\u306e\u5099\u4ed8\u3051<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\uff23\uff2f\uff2d\u3078\u306e\u30a4\u30f3\u30c7\u30c3\u30af\u30b9\u306e\u51fa\u529b<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u5f53\u521d\uff13\u5e74\u9593\u306b\u304a\u3051\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4e26\u884c\u4fdd\u5b58\u53c8\u306f\uff23\uff2f\uff2d\u306e\u8a18\u9332\u4e8b\u9805\u306e\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-1.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u5e33\u7c3f\u66f8\u985e\u95a2\u4fc2\u3011\u4ee4\u548c\uff15\u5e74\uff16\u6708\uff5c8\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670816\u65e5\u6642\u70b9\uff09<\/p>\n<p>\u4e0a\u8868\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u6ce8\u91c8\uff08\u203b\uff09\u306e\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<blockquote><p>\u203b\uff12 \u300c\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u300d\u306b\u5fdc\u3058\u308b\u5834\u5408\u306b\u306f\u3001\u691c\u7d22\u6a5f\u80fd\u306e\u3046\u3061\u3001\u7bc4\u56f2\u3092\u6307\u5b9a\u3057\u3066\u6761\u4ef6\u3092\u8a2d\u5b9a\u3067\u304d\u308b\u6a5f\u80fd\u53ca\u3073\u4e8c\u4ee5\u4e0a\u306e\u4efb\u610f\u306e\u8a18\u9332\u9805\u76ee\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u6761\u4ef6\u3092\u8a2d\u5b9a\u3067\u304d\u308b\u6a5f\u80fd\u306f\u4e0d\u8981\u3068\u306a\u308b\u3002<br \/>\n\u203b\uff13 \u512a\u826f\u5e33\u7c3f\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u300c\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u300d\u306e\u8981\u4ef6\u306f\u4e0d\u8981\u3068\u306a\u308b\u3002<br \/>\n\u203b\uff14 \u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u306b\u76f8\u5f53\u3059\u308b\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u300c\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u300d\u306e\u8981\u4ef6\u306f\u4e0d\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-1.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u5e33\u7c3f\u66f8\u985e\u95a2\u4fc2\u3011\u4ee4\u548c\uff15\u5e74\uff16\u6708\uff5c8\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670816\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u57fa\u672c\u7684\u306b\u306f\u3007\u3068\u8a18\u3055\u308c\u3066\u3044\u308b\u9805\u76ee\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306f\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u52a0\u3048\u3066\u3001\u8a18\u8f09\u3055\u308c\u305f\u3059\u3079\u3066\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3001\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u3068\u5224\u65ad\u3055\u308c\u308b\u3068\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u304c5%\u514d\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u53ef\u80fd\u3067\u3042\u308c\u3070\u3059\u3079\u3066\u6e80\u305f\u3059\u306e\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u533a\u5206\u306b\u8a72\u5f53\u3059\u308b\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\uff1a\u4ed5\u8a33\u5e33\u30fb\u7dcf\u52d8\u5b9a\u5143\u5e33\u306a\u3069<\/li>\n<li>\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\uff1a\u640d\u76ca\u8a08\u7b97\u66f8\u30fb\u8cc3\u501f\u5bfe\u7167\u8868\u306a\u3069<\/li>\n<li>\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\uff1a\u9818\u53ce\u66f8\u30fb\u898b\u7a4d\u66f8\u306a\u3069<\/li>\n<\/ul>\n<p>\u3053\u308c\u3089\u306e\u5e33\u7c3f\u3084\u66f8\u985e\u306e\u4fdd\u5b58\u306f\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u533a\u5206\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u3057\u3063\u304b\u308a\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u4e0a\u3067\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u8981\u4ef6<\/h3>\n<p><span class=\"marker-under\">\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u8981\u4ef6\u306b\u3064\u3044\u3066\u3082\u4ee4\u548c5\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u6642\u306b\u5927\u304d\u304f\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span>\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u8981\u4ef6<\/td>\n<td>\u91cd\u8981\u66f8\u985e<\/td>\n<td>\u4e00\u822c\u66f8\u985e<\/td>\n<td>\u904e\u53bb\u5206\u91cd\u8981\u66f8\u985e<\/td>\n<\/tr>\n<tr>\n<td>\u5165\u529b\u671f\u9593\u306e\u5236\u9650\uff08\u66f8\u985e\u306e\u53d7\u9818\u7b49\u5f8c\u53c8\u306f\u696d\u52d9\u306e\u51e6\u7406\u306b\u4fc2\u308b\u901a\u5e38\u306e\u671f\u9593\u3092\u7d4c\u904e\u3057\u305f\u5f8c\u3001\u901f\u3084\u304b\u306b\u5165\u529b\uff09<\/td>\n<td>\u3007<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u4e00\u5b9a\u6c34\u6e96\u4ee5\u4e0a\u306e\u89e3\u50cf\u5ea6\uff08200dpi \u4ee5\u4e0a\uff09\u306b\u3088\u308b\u8aad\u307f\u53d6\u308a<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u30ab\u30e9\u30fc\u753b\u50cf\u306b\u3088\u308b\u8aad\u307f\u53d6\u308a\uff08\u8d64\u30fb\u7dd1\u30fb\u9752\u305d\u308c\u305e\u308c 256\u968e\u8abf\uff08\u7d04 1677 \u4e07\u8272\uff09\u4ee5\u4e0a\uff09<\/td>\n<td>\u3007<\/td>\n<td>\u203b1<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e<\/td>\n<td>\u3007\u203b2<\/td>\n<td>\u3007\u203b3<\/td>\n<td>\u3007\u203b3<\/td>\n<\/tr>\n<tr>\n<td>\u30f4\u30a1\u30fc\u30b8\u30e7\u30f3\u7ba1\u7406\uff08\u8a02\u6b63\u53c8\u306f\u524a\u9664\u306e\u4e8b\u5b9f\u53ca\u3073\u5185\u5bb9\u306e\u78ba\u8a8d\u7b49\uff09<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u30b9\u30ad\u30e3\u30f3\u6587\u66f8\u3068\u5e33\u7c3f\u3068\u306e\u76f8\u4e92\u95a2\u9023\u6027\u306e\u4fdd\u6301<\/td>\n<td>\u3007<\/td>\n<td><\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u898b\u8aad\u53ef\u80fd\u88c5\u7f6e(14 \u30a4\u30f3\u30c1\u4ee5\u4e0a\u306e\u30ab\u30e9\u30fc\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3001\uff14\u30dd\u30a4\u30f3\u30c8\u6587\u5b57\u306e\u8a8d\u8b58\u7b49)\u306e\u5099\u4ed8\u3051<\/td>\n<td>\u3007<\/td>\n<td>\u203b1<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u6574\u7136\u30fb\u660e\u77ad\u51fa\u529b<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u958b\u767a\u95a2\u4fc2\u66f8\u985e\u7b49\u306e\u5099\u4ed8\u3051<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u305d\u306e\u4ed6<\/td>\n<td><\/td>\n<td><\/td>\n<td>\u203b4\uff1a\u203b5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-3.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2\u3011\u4ee4\u548c\uff15\u5e74\uff16\u6708\uff5c8\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670816\u65e5\u6642\u70b9\uff09<\/p>\n<p>\u4e0a\u8868\u306e\u6ce8\u91c8\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<blockquote><p>\u203b\uff11 \u4e00\u822c\u66f8\u985e\u306e\u5834\u5408\u3001\u30ab\u30e9\u30fc\u753b\u50cf\u3067\u306f\u306a\u304f\u30b0\u30ec\u30fc\u30b9\u30b1\u30fc\u30eb\u3067\u306e\u4fdd\u5b58\u53ef\u3002<br \/>\n\u203b\uff12 \u5165\u529b\u4e8b\u9805\u3092\u898f\u5247\u7b2c\uff12\u6761\u7b2c\uff16\u9805\u7b2c\uff11\u53f7\u30a4\u53c8\u306f\u30ed\u306b\u63b2\u3052\u308b\u65b9\u6cd5\u306b\u3088\u308a\u5f53\u8a72\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u4fc2\u308b\u8a18\u9332\u4e8b\u9805\u3092\u5165\u529b\u3057\u305f\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u78ba\u8a8d\u3092\u3082\u3063\u3066\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u306b\u4ee3\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n\u203b\uff13 \u5f53\u8a72\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u4fc2\u308b\u8a18\u9332\u4e8b\u9805\u3092\u5165\u529b\u3057\u305f\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u306b\u4ee3\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n\u203b\uff14 \u904e\u53bb\u5206\u91cd\u8981\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u5f53\u8a72\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u306b\u4f75\u305b\u3066\u3001\u5f53\u8a72\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4f5c\u6210\u53ca\u3073\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u306e\u624b\u7d9a\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u66f8\u985e\uff08\u5f53\u8a72\u4e8b\u52d9\u306e\u8cac\u4efb\u8005\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u306b\u9650\u3089\u308c\u307e\u3059\u3002\uff09\u306e\u5099\u4ed8\u3051\u304c\u5fc5\u8981\u3002<br \/>\n\u203b\uff15 \u904e\u53bb\u5206\u91cd\u8981\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u7b49\u5b9b\u306b\u9069\u7528\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3002<br \/>\n\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-3.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2\u3011\u4ee4\u548c\uff15\u5e74\uff16\u6708\uff5c8\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670816\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u7279\u5fb4\u3068\u3057\u307e\u3057\u3066\u306f\u3001\u66f8\u985e\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u8981\u4ef6\u304c\u5909\u308f\u308b\u3053\u3068\u3067\u3059\u3002\u5bfe\u5fdc\u5fc5\u9808\u306b\u306a\u308b\u9805\u76ee\u304c\u5909\u5316\u3059\u308b\u3053\u3068\u306f\u3082\u3061\u308d\u3093\u3067\u3059\u304c\u3001\u540c\u3058\u9805\u76ee\u3067\u3082\u8a73\u7d30\u304c\u5909\u5316\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u30ab\u30e9\u30fc\u4fdd\u5b58\u306b\u304a\u3051\u308b\u4e00\u822c\u66f8\u985e\u304c\u305d\u306e\u4ee3\u8868\u4f8b\u3002\u91cd\u8981\u66f8\u985e\u3067\u3059\u3068\u30ab\u30e9\u30fc\u4fdd\u5b58\u304c\u5fc5\u9808\u3067\u3059\u304c\u3001\u4e00\u822c\u66f8\u985e\u3067\u3059\u3068\u30b0\u30ec\u30fc\u30b9\u30b1\u30fc\u30eb\uff08\u767d\u9ed2\u753b\u50cf\uff09\u3067\u306e\u4fdd\u5b58\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u300c\u3069\u306e\u6587\u66f8\u304c\u91cd\u8981\u66f8\u985e\u3067\u3001\u4e00\u822c\u66f8\u985e\u306a\u306e\u304b\uff1f\u300d\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u975e\u5e38\u306b\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u91cd\u8981\u66f8\u985e\u3068\u4e00\u822c\u66f8\u985e\u306e\u7a2e\u985e\u3092\u4e00\u89a7\u5316\u3057\u307e\u3057\u305f\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u66f8\u985e\u306e\u540d\u79f0\u30fb\u5185\u5bb9<\/td>\n<td>\u66f8\u985e\u306e\u6027\u683c<\/td>\n<td>\u66f8\u985e\u306e\u91cd\u8981\u5ea6\uff08\u6ce8\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u30fb\u5951\u7d04\u66f8<\/p>\n<p>\u30fb\u9818\u53ce\u66f8<\/p>\n<p>\u53ca\u3073\u6052\u4e45\u7684\u65bd\u8a2d\u3068\u306e\u9593\u306e\u5185\u90e8\u53d6\u5f15\u306b\u95a2\u3057\u3066\u5916\u56fd\u6cd5\u4eba\u7b49\u304c\u4f5c\u6210\u3059\u308b\u66f8\u985e\u306e\u3046\u3061\u3053\u308c\u3089\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e<\/p>\n<p>\u4e26\u3073\u306b\u3053\u308c\u3089\u306e\u5199\u3057<\/td>\n<td>\u4e00\u9023\u306e\u53d6\u5f15\u904e\u7a0b\u306b\u304a\u3051\u308b\u958b\u59cb\u6642\u70b9\u3068\u7d42\u4e86\u6642\u70b9\u306e\u53d6\u5f15\u5185\u5bb9\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e\u3067\u3001\u53d6\u5f15\u306e\u4e2d\u9593\u904e\u7a0b\u3067\u4f5c\u6210\u3055\u308c\u308b\u66f8\u985e\u306e\u771f\u5b9f\u6027\u3092\u88dc\u5b8c\u3059\u308b\u66f8\u985e<\/td>\n<td>\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3059\u308b\u66f8\u985e\u306e\u3046\u3061\u7279\u306b\u91cd\u8981\u306a\u66f8\u985e\uff08\u91cd\u8981\u66f8\u985e\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u30fb\u9810\u308a\u8a3c<\/p>\n<p>\u30fb\u501f\u7528\u8a3c\u66f8<\/p>\n<p>\u30fb\u9810\u91d1\u901a\u5e33<\/p>\n<p>\u30fb\u5c0f\u5207\u624b<\/p>\n<p>\u30fb\u7d04\u675f\u624b\u5f62<\/p>\n<p>\u30fb\u6709\u4fa1\u8a3c\u5238\u53d7\u6e21\u8a08\u7b97\u66f8<\/p>\n<p>\u30fb\u793e\u50b5\u7533\u8fbc\u66f8<\/p>\n<p>\u30fb\u5951\u7d04\u306e\u7533\u8fbc\u66f8<\/p>\n<p>(\u5b9a\u578b\u7684\u7d04\u6b3e\u7121\u3057)<\/p>\n<p>\u30fb\u8acb\u6c42\u66f8<\/p>\n<p>\u30fb\u7d0d\u54c1\u66f8<\/p>\n<p>\u30fb\u9001\u308a\u72b6<\/p>\n<p>\u30fb\u8f38\u51fa\u8a3c\u660e\u66f8<\/p>\n<p>\u53ca\u3073\u6052\u4e45\u7684\u65bd\u8a2d\u3068\u306e\u9593\u306e\u5185\u90e8\u53d6\u5f15\u306b\u95a2\u3057\u3066\u5916\u56fd\u6cd5\u4eba\u7b49\u304c\u4f5c\u6210\u3059\u308b\u66f8\u985e\u306e\u3046\u3061\u3053\u308c\u3089\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e<\/p>\n<p>\u4e26\u3073\u306b\u3053\u308c\u3089\uff08\u7d0d\u54c1\u66f8\u3092\u9664\u304d\u307e\u3059\u3002\uff09\u306e\u5199\u3057<\/td>\n<td>\u4e00\u9023\u306e\u53d6\u5f15\u306e\u4e2d\u9593\u904e\u7a0b\u3067\u4f5c\u6210\u3055\u308c\u308b\u66f8\u985e\u3067\u3001\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u3068\u76f4\u7d50\u30fb\u9023\u52d5\u3059\u308b\u66f8\u985e<\/td>\n<td>\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3059\u308b\u66f8\u985e\uff08\u91cd\u8981\u66f8\u985e\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u30fb\u691c\u53ce\u66f8<\/p>\n<p>\u30fb\u5165\u5eab\u5831\u544a\u66f8<\/p>\n<p>\u30fb\u8ca8\u7269\u53d7\u9818\u8a3c<\/p>\n<p>\u30fb\u898b\u7a4d\u66f8<\/p>\n<p>\u30fb\u6ce8\u6587\u66f8<\/p>\n<p>\u30fb\u5951\u7d04\u306e\u7533\u8fbc\u66f8<\/p>\n<p>(\u5b9a\u578b\u7684\u7d04\u6b3e\u6709\u308a)<\/p>\n<p>\u4e26\u3073\u306b\u3053\u308c\u3089\u306e\u5199\u3057<\/p>\n<p>\u53ca\u3073\u7d0d\u54c1\u66f8\u306e\u5199\u3057<\/td>\n<td>\u8cc7\u91d1\u306e\u6d41\u308c\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3057\u306a\u3044\u66f8\u985e<\/td>\n<td>\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3057\u306a\u3044\u66f8\u985e\uff08\u4e00\u822c\u66f8\u985e\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-3.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2\u3011\u4ee4\u548c\uff15\u5e74\uff16\u6708\uff5c4\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/p>\n<p>\u4e0a\u8868\u306e\u901a\u308a\u3001\u91cd\u8981\u66f8\u985e\u3068\u4e00\u822c\u66f8\u985e\u306f\u307e\u3063\u305f\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u3082\u3057\u3082\u9818\u53ce\u66f8\u3084\u8acb\u6c42\u66f8\u306a\u3069\u306e\u91cd\u8981\u66f8\u985e\u3092\u3001\u691c\u53ce\u66f8\u3084\u6ce8\u6587\u66f8\u306a\u3069\u306e\u4e00\u822c\u66f8\u985e\u3068\u540c\u3058\u3088\u3046\u306b\u53d6\u308a\u6271\u3063\u3066\u3057\u307e\u3046\u3068\u7f70\u5247\u3092\u53d7\u3051\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u975e\u5e38\u306b\u9ad8\u3044\u3067\u3059\u3002\u5fc5\u305a\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u30c7\u30fc\u30bf\u4fdd\u5b58\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u8981\u4ef6\u306b\u95a2\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<blockquote><p>\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6982\u8981\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u306e\u5099\u4ed8\u3051\uff08\u81ea\u793e\u958b\u767a\u306e\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u306b\u9650\u308a\u307e\u3059\u3002\uff09 \u898b\u8aad\u53ef\u80fd\u88c5\u7f6e\u306e\u5099\u4ed8\u3051\u7b49<br \/>\n\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd<\/p>\n<p>\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u63aa\u7f6e\u3092\u884c\u3046\uff08\u898f\uff14\u2460\uff09<br \/>\n\u4e00 \u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u4ed8\u3055\u308c\u305f\u5f8c\u306e\u6388\u53d7<br \/>\n\u4e8c \u901f\u3084\u304b\u306b\uff08\u53c8\u306f\u305d\u306e\u696d\u52d9\u306e\u51e6\u7406\u306b\u4fc2\u308b\u901a\u5e38\u306e\u671f\u9593\u3092\u7d4c\u904e\u3057\u305f\u5f8c\u3001\u901f\u3084\u304b\u306b\uff09\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u3059<br \/>\n\u203b \u62ec\u5f27\u66f8\u306e\u53d6\u6271\u3044\u306f\u3001\u53d6\u5f15\u60c5\u5831\u306e\u6388\u53d7\u304b\u3089\u5f53\u8a72\u8a18\u9332\u4e8b\u9805\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u3059\u307e\u3067\u306e\u5404\u4e8b\u52d9\u306e\u51e6\u7406\u306b\u95a2\u3059\u308b\u898f\u7a0b\u3092\u5b9a\u3081\u3066\u3044\u308b\u5834\u5408\u306b\u9650\u308b\u3002<br \/>\n\u4e09 \u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u524a\u9664\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u305d\u306e\u8a18\u9332\u304c\u6b8b\u308b\u30b7\u30b9\u30c6\u30e0\u53c8\u306f\u8a02\u6b63\u524a\u9664\u304c\u3067\u304d\u306a\u3044\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3057\u3066\u3001\u6388\u53d7\u53ca\u3073\u4fdd\u5b58\u3092\u884c\u3046<br \/>\n\u56db \u8a02\u6b63\u524a\u9664\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u3092\u7b56\u5b9a\u3001\u904b\u7528\u3001\u5099\u4ed8\u3051<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-5.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\u4ee4\u548c\uff15\u5e74\uff16\u6708\uff5c9\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670816\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u5404\u7a2e\u306e\u5099\u4ed8\u3051\u3084\u691c\u7d22\u6a5f\u80fd\u3092\u5b8c\u5099\u3059\u308b\u3053\u3068\u3092\u3001\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u3068\u8a00\u3044\u307e\u3059\u3002\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306b\u304a\u3051\u308b\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u306f\u30013\u3064\u3068\u3082\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u306b\u304a\u3044\u3066\u306f3\u3064\u76ee\u306e\u300e\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u300f\u304c\u809d\u306a\u306e\u3067\u3059\u304c\u3001\u8a73\u3057\u304f\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4e00\u65b9\u3067\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u30fb\u30b7\u30b9\u30c6\u30e0\u30fb\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u306e\u3053\u3068\u3092\u3001\u7dcf\u79f0\u3067\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u3068\u8a00\u3044\u307e\u3059\u3002\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u306b\u304a\u3044\u3066\u306f\u3001\u4e0a\u8a184\u3064\u306e\u3046\u3061\u3069\u308c\u304b1\u3064\u3067\u3082\u6e80\u305f\u305b\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3057\u3001\u5bfe\u5fdc\u3059\u308b\u306e\u304c\u7121\u96e3\u3067\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%BD%B0%E5%89%87%E5%9B%9E%E9%81%BF%EF%BC%81%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE%E5%AF%BE%E7%AD%96%E6%96%B9%E6%B3%95%E3%82%92%E8%A7%A3%E8%AA%AC\"><\/span>\u7f70\u5247\u56de\u907f\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u7b56\u65b9\u6cd5\u3092\u89e3\u8aac<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u9055\u53cd\u3057\u306a\u3044\u305f\u3081\u306e\u5bfe\u7b56\u65b9\u6cd5\u3092\u89e3\u8aac\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3057\u305f\u4fdd\u5b58\u7ba1\u7406\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b<\/li>\n<li>\u81ea\u793e\u3067\u4fdd\u5b58\u7ba1\u7406\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u691c\u7d22\u8981\u4ef6\u3092\u5fc5\u305a\u6e80\u305f\u3059<\/li>\n<li>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u306b\u6cbf\u3063\u3066\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u898b\u76f4\u3059<\/li>\n<li>\u5bfe\u8c61\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u793e\u5185\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u9ad8\u3081\u308b<\/li>\n<\/ul>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3057\u305f\u4fdd\u5b58\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u9055\u53cd\u3057\u306a\u3044\u305f\u3081\u306e\u6700\u3082\u5408\u7406\u7684\u306a\u5bfe\u7b56\u65b9\u6cd5\u304c\u3001\u300e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3057\u305f\u4fdd\u5b58\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u300f\u3053\u3068\u3067\u3059\u3002<\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3057\u305f\u4fdd\u5b58\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u95a2\u3059\u308b\u77e5\u8b58\u304c\u306a\u304f\u3066\u3082\u3001\u8ab0\u3067\u3082\u7c21\u5358\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u300eJIIMA\u8a8d\u8a3c\u300f\u306e\u6709\u7121\u3067\u5224\u65ad\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002JIIMA\u8a8d\u8a3c\u3068\u306f\u3001\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u6587\u66f8\u60c5\u5831\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u5354\u4f1a\uff08JIIMA\uff09\u304c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8a8d\u5b9a\u3057\u305f\u8a3c\u306e\u3053\u3068\u3067\u3059\u3002JIIMA\u8a8d\u8a3c\u306b\u3064\u3044\u3066\u306f\u3001\u516c\u5f0f\u30b5\u30a4\u30c8\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>JIIMA\u3067\u306f\u3001\u5e02\u8ca9\u3055\u308c\u3066\u3044\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30b5\u30fc\u30d3\u30b9\u304c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\uff08\u96fb\u5e33\u6cd5\uff09\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3001\u6cd5\u7684\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3068\u5224\u65ad\u3057\u305f\u3082\u306e\u3092\u8a8d\u8a3c\u3057\u3066\u3044\u307e\u3059\u3002JIIMA\u8a8d\u8a3c\u3092\u53d6\u5f97\u3057\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30b5\u30fc\u30d3\u30b9\u3092\u9069\u6b63\u306b\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u96fb\u5e33\u6cd5\u3092\u6df1\u304f\u628a\u63e1\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u6cd5\u4ee4\u306b\u6e96\u62e0\u3057\u3066\u7a0e\u52d9\u51e6\u7406\u696d\u52d9\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.jiima.or.jp\/certification\/\" target=\"_blank\" rel=\"noopener\">\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u6587\u66f8\u60c5\u5831\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u5354\u4f1a\uff5cJIIMA\u8a8d\u8a3c\u5236\u5ea6\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/a><\/p><\/blockquote>\n<p>JIIMA\u8a8d\u8a3c\u306e\u8868\u8a18\u304c\u3042\u308b\u4fdd\u5b58\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u30eb\u30fc\u30eb\u3092\u628a\u63e1\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u81ea\u7136\u3068\u6cd5\u4ee4\u306b\u6e96\u62e0\u3067\u304d\u307e\u3059\u3002\u81ea\u5206\u3067\u78ba\u8a8d\u3059\u308b\u6642\u9593\u304c\u306a\u3044\u3068\u304d\u306f\u3001JIIMA\u8a8d\u8a3c\u3092\u53d7\u3051\u3066\u3044\u308b\u30b7\u30b9\u30c6\u30e0\u3084\u30bd\u30d5\u30c8\u3092\u5c0e\u5165\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h3>\u81ea\u793e\u3067\u4fdd\u5b58\u7ba1\u7406\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u691c\u7d22\u8981\u4ef6\u3092\u5fc5\u305a\u6e80\u305f\u3059<\/h3>\n<p><span class=\"marker-under\">\u3082\u3057\u4fdd\u5b58\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3057\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u81ea\u793e\u3067\u691c\u7d22\u8981\u4ef6\u3092\u3057\u3063\u304b\u308a\u3068\u6e80\u305f\u3059\u3053\u3068\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span>\u4e0a\u8ff0\u3057\u307e\u3057\u305f\u3088\u3046\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u306e1\u3064\u306b\u3001\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u3053\u3068\u3082\u3042\u308a\u56fd\u7a0e\u5e81\u306f\u3001\u6587\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u3068\u304d\u306f\u4ee5\u4e0b\u306e\u691c\u7d22\u6761\u4ef6\u3067\u30d2\u30c3\u30c8\u3059\u308b\u3088\u3046\u306b\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u2474 \u53d6\u5f15\u5e74\u6708\u65e5\u305d\u306e\u4ed6\u306e\u65e5\u4ed8\u3001\u53d6\u5f15\u91d1\u984d\u53ca\u3073\u53d6\u5f15\u5148\u3092\u691c\u7d22\u306e\u6761\u4ef6\u3068\u3057\u3066\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d<br \/>\n\u308b\u3053\u3068\u3002<br \/>\n\u2475 \u65e5\u4ed8\u53c8\u306f\u91d1\u984d\u306b\u4fc2\u308b\u8a18\u9332\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u7bc4\u56f2\u3092\u6307\u5b9a\u3057\u3066\u6761\u4ef6\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067<br \/>\n\u304d\u308b\u3053\u3068\u3002<br \/>\n\u2476 \u4e8c\u4ee5\u4e0a\u306e\u4efb\u610f\u306e\u8a18\u9332\u9805\u76ee\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u6761\u4ef6\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-5.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\u4ee4\u548c\uff15\u5e74\uff16\u6708\uff5c28\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670816\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u3064\u307e\u308a\u5bfe\u8c61\u66f8\u985e\u304c\u4e0a\u8a18\u6761\u4ef6\u3067\u691c\u306b\u30d2\u30c3\u30c8\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3044\u3064\u3067\u3082\u8868\u793a\u3055\u308c\u308b\u3088\u3046\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3002\u305d\u306e\u305f\u3081\u30d5\u30a1\u30a4\u30eb\u540d\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3057\u3001\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"note_box\">\u3010\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u6587\u66f8\u30d5\u30a1\u30a4\u30eb\u540d\u306e\u4f8b\u3011<br \/>\n20221130_\u682a\u5f0f\u4f1a\u793e\u96fb\u5b50\u4fdd\u5b58 _900,000\u5186<\/div>\n<p>\u5de6\u7aef\u306e\u6570\u5b57\u304c\u53d6\u5f15\u5e74\u6708\u65e5\u3001\u4e2d\u592e\u306e\u4f01\u696d\u540d\u304c\u53d6\u5f15\u5148\u540d\u3001\u53f3\u304c\u53d6\u5f15\u91d1\u984d\u3067\u3059\u3002\u30d5\u30a1\u30a4\u30eb\u540d\u3092\u3053\u306e\u3088\u3046\u306b\u8a18\u5165\u3057\u96fb\u5b50\u4fdd\u5b58\u3092\u3059\u308c\u3070\u3001\u691c\u7d22\u8981\u4ef6\u3092\u6e80\u305f\u305b\u308b\u3001\u3064\u307e\u308a\u306f\u691c\u7d22\u306b\u30d2\u30c3\u30c8\u3059\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u9055\u53cd\u3057\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u4e0a\u8a18\u306e\u691c\u7d22\u8981\u4ef6\u3092\u5fc5\u305a\u6e80\u305f\u3059\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u5404\u6587\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u969b\u306f\u3001\u5e74\u6708\u3084\u53d6\u5f15\u5148\u540d\u306a\u3069\u3067\u30d5\u30a9\u30eb\u30c0\u3092\u5206\u3051\u3066\u304a\u304f\u3068\u3001\u3088\u308a\u63a2\u3057\u3084\u3059\u304f\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3054\u53c2\u8003\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u4e0a\u8ff0\u3057\u307e\u3057\u305f\u3088\u3046\u306b\u30012023\u5e74\u306e\u6539\u6b63\u306b\u3088\u308a\u691c\u7d22\u8981\u4ef6\u306e\u78ba\u4fdd\u304c\u4e0d\u8981\u306b\u306a\u308b\u5bfe\u8c61\u8005\u3082\u3044\u307e\u3059\u3002\u81ea\u793e\u304c\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3092\u3001\u4eca\u306e\u3046\u3061\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u306b\u6cbf\u3063\u3066\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u898b\u76f4\u3059<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u3092\u78ba\u5b9f\u306b\u30af\u30ea\u30a2\u3059\u308b\u305f\u3081\u306b\u3001\u8981\u4ef6\u306b\u6cbf\u3063\u305f\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u4f5c\u6210\u3059\u308b\u306e\u30821\u3064\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/span>\u8981\u4ef6\u306b\u6cbf\u3063\u305f\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u4f5c\u6210\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u95a2\u3059\u308b\u77e5\u8b58\u304c\u306a\u3044\u65b9\u3067\u3082\u3001\u81ea\u7136\u3068\u8981\u4ef6\u3092\u6e80\u305f\u3057\u306a\u304c\u3089\u4f5c\u696d\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u4f5c\u6210\u3059\u308b\u3068\u304d\u306b\u6ce8\u610f\u3057\u305f\u3044\u306e\u304c\u3001\u300e\u8907\u6570\u306e\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3046\u3053\u3068\u300f\u3068\u300e\u7ba1\u7406\u8005\u3092\u6c7a\u3081\u3066\u304a\u304f\u3053\u3068\u300f\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30d5\u30ed\u30fc\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u9055\u53cd\u3059\u308b\u53ef\u80fd\u6027\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u8acb\u6c42\u66f8\u306e\u53d7\u9818\u306f\u7279\u5b9a\u306e\u30b7\u30b9\u30c6\u30e0\u3067\u306e\u307f\u6271\u3046<\/li>\n<li>\u53d7\u9818\u306e\u627f\u8a8d\u306f\u7279\u5b9a\u306e\u4e0a\u53f8\uff08\u7ba1\u7406\u8005\uff09\u304c\u884c\u3063\u305f\u5f8c\u3001\u7d4c\u7406\u306b\u518d\u5ea6\u627f\u8a8d\u3092\u8cb0\u3046<\/li>\n<li>\u7d4c\u7406\u90e8\u3067\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u898f\u7a0b\u306e\u5834\u6240\u306b\u3057\u3063\u304b\u308a\u3068\u4fdd\u5b58\u3057\u3066\u304a\u304f<\/li>\n<\/ol>\n<p>\u5177\u4f53\u7684\u306a\u65b9\u6cd5\u306f\u4f01\u696d\u306b\u3088\u308a\u3055\u307e\u3056\u307e\u3042\u308a\u307e\u3059\u304c\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u3057\u3063\u304b\u308a\u3068\u3057\u305f\u30d5\u30ed\u30fc\u3092\u7d44\u3093\u3067\u304a\u304f\u3053\u3068\u3067\u9055\u53cd\u306e\u30ea\u30b9\u30af\u3092\u6e1b\u3089\u305b\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u56fd\u7a0e\u5e81\u3067\u306f\u696d\u52d9\u30d5\u30ed\u30fc\u4f5c\u6210\u7528\u306e\u53c2\u8003\u8cc7\u6599\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/0021006-031.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u53c2\u8003\u8cc7\u6599<\/a>\uff09\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u696d\u52d9\u30d5\u30ed\u30fc\u306e\u4f5c\u6210\u3067\u60a9\u3093\u3060\u5834\u5408\u306f\u78ba\u8a8d\u3059\u308b\u306e\u3082\u9078\u629e\u80a2\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/p>\n<h3>\u5bfe\u8c61\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u306f\u3001\u53d6\u308a\u6271\u3046\u5e33\u7c3f\u3084\u66f8\u985e\u306b\u3088\u3063\u3066\u4fdd\u5b58\u671f\u9593\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>\u307e\u305a\u306f\u6cd5\u4eba\u306e\u4f01\u696d\u5411\u3051\u3067\u3059\u3002\u6cd5\u4eba\u5316\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u304a\u3051\u308b\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3001\u56fd\u7a0e\u5e81\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u6cd5\u4eba\u306f\u3001\u5e33\u7c3f\uff08\u6ce81\uff09\u3092\u5099\u3048\u4ed8\u3051\u3066\u305d\u306e\u53d6\u5f15\u3092\u8a18\u9332\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u5e33\u7c3f\u3068\u53d6\u5f15\u7b49\u306b\u95a2\u3057\u3066\u4f5c\u6210\u307e\u305f\u306f\u53d7\u9818\u3057\u305f\u66f8\u985e\uff08\u6ce82\uff09\u3092\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30897\u5e74\u9593\uff08\u6ce83\uff09\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\uff08\u6ce81\uff09\u300c\u5e33\u7c3f\u300d\u306b\u306f\u3001\u4f8b\u3048\u3070\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u4ed5\u8a33\u5e33\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u3001\u58f2\u639b\u91d1\u5143\u5e33\u3001\u8cb7\u639b\u91d1\u5143\u5e33\u3001\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u3001\u58f2\u4e0a\u5e33\u3001\u4ed5\u5165\u5e33\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\uff08\u6ce82\uff09\u300c\u66f8\u985e\u300d\u306b\u306f\u3001\u4f8b\u3048\u3070\u68da\u5378\u8868\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u6ce8\u6587\u66f8\u3001\u5951\u7d04\u66f8\u3001\u9818\u53ce\u66f8\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\uff08\u6ce83\uff09\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u3067\u6b20\u640d\u91d1\u984d\uff08\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\uff09\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u307e\u305f\u306f\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u4e8b\u696d\u5e74\u5ea6\u3067\u707d\u5bb3\u640d\u5931\u91d1\u984d\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u300110\u5e74\u9593\uff08\u5e73\u621030\u5e744\u67081\u65e5\u524d\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306f9\u5e74\u9593\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5930.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.5930\u2003\u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u4fdd\u5b58\u671f\u9593<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u56fd\u7a0e\u5e81\u306e\u5185\u5bb9\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u307e\u3068\u3081\u308b\u3068\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u5e33\u7c3f\u66f8\u985e\u306b\u95a2\u308f\u3089\u305a7\u5e74\u9593\u4fdd\u5b58<\/li>\n<li>\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u751f\u3058\u305f\u5834\u5408\u306f10\u5e74\u9593\u4fdd\u5b58<\/li>\n<\/ul>\n<p>\u7d9a\u3044\u3066\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u500b\u4eba\u3092\u5bfe\u8c61\u306b\u3057\u305f\u4fdd\u5b58\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u30021\u3064\u76ee\u306e\u8868\u304c\u9752\u8272\u7533\u544a\u3092\u3057\u305f\u5834\u5408\u30012\u3064\u76ee\u306e\u8868\u304c\u767d\u8272\u7533\u544a\u3092\u3057\u305f\u5834\u5408\u306e\u4fdd\u5b58\u671f\u9593\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u4fdd\u5b58\u304c\u5fc5\u8981\u306a\u3082\u306e<\/td>\n<td>\u4fdd\u5b58\u671f\u9593<\/td>\n<\/tr>\n<tr>\n<td>\u5e33\u7c3f\uff08\u4ed5\u8a33\u5e33\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u3001\u58f2\u639b\u5e33\u3001\u8cb7\u639b\u5e33\u3001\u7d4c\u8cbb\u5e33\u3001\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u306a\u3069\uff09<\/td>\n<td>7\u5e74<\/td>\n<\/tr>\n<tr>\n<td>\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\uff08\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u68da\u5378\u8868\u306a\u3069\uff09<\/td>\n<td>7\u5e74<\/td>\n<\/tr>\n<tr>\n<td>\u73fe\u91d1\u9810\u91d1\u53d6\u5f15\u7b49\u95a2\u4fc2\u66f8\u985e\uff08\u9818\u53ce\u8a3c\u3001\u5c0f\u5207\u624b\u63a7\u3001\u9810\u91d1\u901a\u5e33\u3001\u501f\u7528\u8a3c\u306a\u3069\uff09<\/td>\n<td>7\u5e74\u203b<\/td>\n<\/tr>\n<tr>\n<td>\u305d\u306e\u4ed6\u306e\u66f8\u985e\uff08\u53d6\u5f15\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u3001\u53c8\u306f\u53d7\u9818\u3057\u305f\u4e0a\u8a18\u4ee5\u5916\u306e\u66f8\u985e\uff09<\/td>\n<td>5\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_2.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u8a18\u5e33\u3084\u5e33\u7c3f\u7b49\u4fdd\u5b58\u30fb\u9752\u8272\u7533\u544a<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<br \/>\n\u203b\u524d\u3005\u5e74\u5206\u306e\u4e8b\u696d\u6240\u5f97\u53ca\u3073\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u304c300\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u306f\u30015\u5e74<br \/>\n\u96d1\u6240\u5f97\u3092\u751f\u305a\u3079\u304d\u696d\u52d9\u3092\u884c\u3046\u65b9\u3067\u3001\u524d\u3005\u5e74\u5206\u306e\u305d\u306e\u696d\u52d9\u306b\u4fc2\u308b\u53ce\u5165\u91d1\u984d\u304c300\u4e07\u5186\u3092\u8d85\u3048\u308b\u65b9\u306f\u3001\u73fe\u91d1\u9810\u91d1\u53d6\u5f15\u7b49\u95a2\u4fc2\u66f8\u985e\u3092\uff15\u5e74\u9593\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u4fdd\u5b58\u304c\u5fc5\u8981\u306a\u3082\u306e<\/td>\n<td>\u4fdd\u5b58\u671f\u9593<\/td>\n<\/tr>\n<tr>\n<td>\u53ce\u5165\u91d1\u984d\u3084\u5fc5\u8981\u7d4c\u8cbb\u3092\u8a18\u8f09\u3057\u305f\u5e33\u7c3f\uff08\u6cd5\u5b9a\u5e33\u7c3f\uff09<\/td>\n<td>7\u5e74<\/td>\n<\/tr>\n<tr>\n<td>\u696d\u52d9\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u305f\u4e0a\u8a18\u4ee5\u5916\u306e\u5e33\u7c3f\uff08\u4efb\u610f\u5e33\u7c3f\uff09<\/td>\n<td>5\u5e74<\/td>\n<\/tr>\n<tr>\n<td>\u6c7a\u7b97\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u305f\u68da\u5378\u8868\u305d\u306e\u4ed6\u306e\u66f8\u985e<\/td>\n<td>5\u5e74<\/td>\n<\/tr>\n<tr>\n<td>\u696d\u52d9\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u3001\u53c8\u306f\u53d7\u9818\u3057\u305f\u8acb\u6c42\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u9001\u308a\u72b6\u3001\u9818\u53ce\u66f8\u306a\u3069\u306e\u66f8\u985e<\/td>\n<td>5\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_2.htm\">\u56fd\u7a0e\u5e81\uff5c\u8a18\u5e33\u3084\u5e33\u7c3f\u7b49\u4fdd\u5b58\u30fb\u9752\u8272\u7533\u544a<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/p>\n<p>\u9752\u8272\u7533\u544a\u30fb\u767d\u8272\u7533\u544a\u30fb\u66f8\u985e\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u3001\u4fdd\u5b58\u671f\u9593\u304c7\u5e74\u9593\u3082\u3057\u304f\u306f5\u5e74\u9593\u306b\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u3082\u57fa\u672c\u7684\u306b\u306f7\u5e74\u9593\u304c\u4fdd\u5b58\u671f\u9593\u3067\u3042\u308b\u3068\u899a\u3048\u3066\u304a\u304f\u306e\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002\u305d\u3046\u3059\u308c\u3070\u7f70\u5247\u3092\u53d7\u3051\u306a\u304f\u3066\u6e08\u3080\u78ba\u7387\u304c\u30b0\u30c3\u3068\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>\u793e\u5185\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u9ad8\u3081\u308b<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u95a2\u3059\u308b\u30df\u30b9\u3092\u6e1b\u3089\u3059\u305f\u3081\u306b\u306f\u3001\u793e\u5185\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u9ad8\u3081\u308b\u3053\u3068\u3082\u91cd\u8981\u3067\u3059\u3002<\/span>\u793e\u5185\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u9ad8\u3081\u308b\u3053\u3068\u3067\u3001\u5404\u5f93\u696d\u54e1\u306e\u5c0f\u3055\u306a\u30df\u30b9\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u3001\u4eba\u70ba\u7684\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u9055\u53cd\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001\u7d19\u66f8\u985e\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u5316\u3059\u308b\u969b\u306b\u306f\u3001\u30c7\u30fc\u30bf\u306e\u6539\u3056\u3093\u3084\u4e0d\u6b63\u3001\u4e0d\u624b\u969b\u306b\u3088\u308b\u30df\u30b9\u304c\u8d77\u304d\u3066\u3057\u307e\u3046\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u65bd\u884c\u306b\u4f34\u3044\u3001\u3057\u3063\u304b\u308a\u3068\u3057\u305f\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u4f5c\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u5f93\u696d\u54e1\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u304c\u4f4e\u3044\u3068\u30df\u30b9\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5c0e\u5165\u306b\u5408\u308f\u305b\u3066\u793e\u5185\u5168\u4f53\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u5c0f\u3055\u306a\u30df\u30b9\u3067\u4f1a\u793e\u306b\u3069\u308c\u304f\u3089\u3044\u306e\u640d\u5bb3\u304c\u51fa\u308b\u304b\u3001\u4e0d\u6b63\u3092\u3059\u308b\u3053\u3068\u3067\u3069\u308c\u3060\u3051\u306e\u7f70\u5247\u304c\u4e0e\u3048\u3089\u308c\u308b\u304b\u306a\u3069\u3092\u3057\u3063\u304b\u308a\u3068\u5171\u6709\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u9055\u53cd\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5b9f\u969b\u306b\u5408\u8a0819\u793e\u3067\u7dcf\u984d1\u51047\u53438\u767e\u4e07\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u652f\u6255\u308f\u308c\u305f\u3068\u3044\u3046\u5b9f\u4f8b\u3082\u3042\u308a\u307e\u3059\u30021\u793e\u5f53\u305f\u308a\u3067\u8003\u3048\u308b\u3068\u7d04950\u4e07\u5186\u3068\u306a\u308a\u3001\u4f1a\u793e\u306b\u53d6\u3063\u3066\u5927\u304d\u306a\u640d\u5bb3\u306b\u306a\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\u5e73\u621030\u4e8b\u52d9\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u6d88\u8cbb\u7a0e\u9084\u4ed8\u7533\u544a\u6cd5\u4eba40\u4ef6\uff08\u524d\u5e74\u5bfe\u6bd497.6\uff05\uff09\u306e\u5b9f\u5730\u8abf\u67fb\u3092\u5b9f\u65bd\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u3046\u3061\u3001\u6d88\u8cbb\u7a0e\u306e\u975e\u9055\u304c\u3042\u3063\u305f\u6cd5\u4eba\u306f19\u4ef6\uff08\u540c67.9\uff05\uff09\u3001\u305d\u306e\u8ffd\u5fb4\u7a0e\u984d\u306f1\u51047\u53438\u767e\u4e07\u5186\uff08\u540c234.2\uff05\uff09\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u305d\u306e\u3046\u30617\u4ef6\uff08\u540c116.7\uff05\uff09\u306f\u3001\u4e0d\u6b63\u306b\u9084\u4ed8\u91d1\u984d\u306e\u6c34\u5897\u3057\u306a\u3069\u3092\u884c\u3063\u3066\u304a\u308a\u30013\u5343\u4e07\u5186\u3092\u8ffd\u5fb4\u8ab2\u7a0e\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a 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href=\"https:\/\/denho.jp\/\" rel=\"noopener\" target=\"_blank\">DenHo<\/a>\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3053\u3068\u306f\u3082\u3061\u308d\u3093\u3001DenHo\u306b\u306f\u30bf\u30b0\u4ed8\u3051\u30fb\u30d5\u30a1\u30a4\u30eb\u3092\u6a2a\u65ad\u3057\u305f\u5168\u6587\u691c\u7d22\u30fb\u5e33\u7968\u306e\u81ea\u52d5\u632f\u308a\u5206\u3051\u306a\u3069\u3001\u975e\u5e38\u306b\u4fbf\u5229\u306a\u6a5f\u80fd\u304c\u591a\u304f\u5099\u308f\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u3069\u3046\u305b\u5c0e\u5165\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u5358\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u904b\u7528\u3059\u308b\u969b\u306b\u5f79\u7acb\u3064\u6a5f\u80fd\u304c\u8c4a\u5bcc\u306a\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u3044\u305f\u3044\uff01\u300d\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u306f\u3001\u305c\u3072\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<a href=\"https:\/\/www.smartocr.jp\/denho\/\"><img src=\"https:\/\/ocrlab.www.smartocr.jp\/wp-content\/uploads\/2022\/07\/DenHo_banner01-2.jpg\"  alt=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u30b7\u30b9\u30c6\u30e0DenHo\" class=\"ad-img\"\/>\n<\/a>\n","protected":false},"excerpt":{"rendered":"<p>\u56fd\u7a0e\u66f8\u985e\u3084\u6c7a\u7b97\u66f8\u985e\u306e\u96fb\u5b50\u4fdd\u5b58\u3092\u3059\u308b\u969b\u306b\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u306e\u304c\u300e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u300f\u3067\u3059\u3002\u5e74\u3005\u8981\u4ef6\u306f\u7de9\u548c\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3057\u3063\u304b\u308a\u8981\u4ef6\u3092\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u66f8\u985e\u3092\u4fdd\u5b58\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3001\u7f70\u5247\u304c\u79d1\u305b\u3089\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002 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