{"id":1023,"date":"2023-09-07T08:24:53","date_gmt":"2023-09-07T08:24:53","guid":{"rendered":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1023"},"modified":"2026-01-09T05:29:29","modified_gmt":"2026-01-09T05:29:29","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%bb-2","status":"publish","type":"post","link":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1023","title":{"rendered":"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f2024\u5e741\u6708\u304b\u3089\u7fa9\u52d9\u5316\uff01\u6539\u6b63\u5185\u5bb9\u30fb\u5bfe\u8c61\u53d6\u5f15\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c2024\u5e74\u304b\u3089\u7fa9\u52d9\u5316\u3055\u308c\u308b\u306a\u300d<br \/>\n\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u3001\u6539\u6b63\u5185\u5bb9\u3084\u4fdd\u5b58\u8981\u4ef6\u3092\u628a\u63e1\u3057\u3066\u304a\u304d\u305f\u3044\uff01\u300d<br \/>\n\u300c\u3057\u304b\u3057\u81ea\u5206\u3067\u30a4\u30c1\u304b\u3089\u3059\u3079\u3066\u3092\u8abf\u3079\u308b\u6642\u9593\u306f\u306a\u3044\u306a&#8230;&#8230;\u300d<\/p>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u7fa9\u52d9\u5316\u304c\u8feb\u3063\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u3053\u306e\u3088\u3046\u306b\u8003\u3048\u3066\u3044\u308b\u65b9\u3082\u3044\u308b\u30cf\u30ba\u3002<br \/>\n<span class=\"marker-under\">\u8a73\u7d30\u306f\u672c\u6587\u3067\u89e3\u8aac\u3057\u307e\u3059\u304c\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f2024\u5e741\u67081\u65e5\u304b\u3089\u7fa9\u52d9\u5316\u3055\u308c\u307e\u3059\u3002<\/span>\u305d\u306e\u305f\u3081\u5e33\u7c3f\u306a\u3069\u306e\u5bfe\u8c61\u6587\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u4fdd\u5b58\u8981\u4ef6\u3092\u5b88\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u57fa\u672c\u60c5\u5831\u3060\u3051\u3067\u306a\u304f\u3001\u6539\u6b63\u304c\u3082\u305f\u3089\u3059\u5f71\u97ff\u30fb\u4fdd\u5b58\u8981\u4ef6\u30fb\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u4f8b\u30fb\u5177\u4f53\u7684\u306a\u5bfe\u5fdc\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3081\u3070\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u7fa9\u52d9\u5316\u3055\u308c\u308b2024\u5e741\u67081\u65e5\u304b\u3089\u3001\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u96fb\u5b50\u4fdd\u5b58\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u304b\u3089\u30012024\u5e74\u307e\u3067\u306b\u5fc5\u8981\u306a\u3082\u306e\u3092\u63c3\u3048\u3066\u304a\u304b\u306a\u3044\u3068\uff01\u300d\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u306f\u3001\u305c\u3072\u8aad\u3093\u3067\u307f\u3066\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=1023\/#%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%8C2024%E5%B9%B4%E3%81%8B%E3%82%89%E7%BE%A9%E5%8B%99%E5%8C%96%EF%BC%81%E5%AF%BE%E8%B1%A1%E3%81%AF\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c2024\u5e74\u304b\u3089\u7fa9\u52d9\u5316\uff01\u5bfe\u8c61\u306f?\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c2024\u5e74\u304b\u3089\u7fa9\u52d9\u5316\uff01\u5bfe\u8c61\u306f?<\/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=1023\/#%E7%BE%A9%E5%8B%99%E5%8C%96%EF%BC%9F%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE%E6%94%B9%E6%AD%A3%E5%86%85%E5%AE%B9%E3%82%92%E8%A7%A3%E8%AA%AC\" title=\"\u7fa9\u52d9\u5316\uff1f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u5185\u5bb9\u3092\u89e3\u8aac\">\u7fa9\u52d9\u5316\uff1f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u5185\u5bb9\u3092\u89e3\u8aac<\/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=1023\/#%E3%80%90%E5%B8%B3%E7%B0%BF%E3%82%84%E9%9B%BB%E5%AD%90%E5%8F%96%E5%BC%95%E3%81%AA%E3%81%A9%E3%80%91%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%E8%A6%81%E4%BB%B6\" title=\"\u3010\u5e33\u7c3f\u3084\u96fb\u5b50\u53d6\u5f15\u306a\u3069\u3011\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u8981\u4ef6\">\u3010\u5e33\u7c3f\u3084\u96fb\u5b50\u53d6\u5f15\u306a\u3069\u3011\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u8981\u4ef6<\/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=1023\/#%E9%9B%BB%E5%AD%90%E4%BF%9D%E5%AD%98%E5%AF%BE%E5%BF%9C%E3%81%8C%E5%BF%85%E8%A6%81%E3%81%A8%E3%81%AA%E3%82%8B%E9%9B%BB%E5%AD%90%E5%8F%96%E5%BC%95%E4%BE%8B%E3%82%92%E8%A7%A3%E8%AA%AC\" title=\"\u96fb\u5b50\u4fdd\u5b58\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u308b\u96fb\u5b50\u53d6\u5f15\u4f8b\u3092\u89e3\u8aac\">\u96fb\u5b50\u4fdd\u5b58\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u308b\u96fb\u5b50\u53d6\u5f15\u4f8b\u3092\u89e3\u8aac<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1023\/#2024%E5%B9%B41%E6%9C%88%E3%81%BE%E3%81%A7%E3%81%AB%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%E5%BF%9C%E6%96%B9%E6%B3%95\" title=\"2024\u5e741\u6708\u307e\u3067\u306b\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u5fdc\u65b9\u6cd5\">2024\u5e741\u6708\u307e\u3067\u306b\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u5fdc\u65b9\u6cd5<\/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%81%8C2024%E5%B9%B4%E3%81%8B%E3%82%89%E7%BE%A9%E5%8B%99%E5%8C%96%EF%BC%81%E5%AF%BE%E8%B1%A1%E3%81%AF\"><\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c2024\u5e74\u304b\u3089\u7fa9\u52d9\u5316\uff01\u5bfe\u8c61\u306f?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u3088\u308a\u3001\u96fb\u5b50\u4fdd\u5b58\u304c2024\u5e741\u67081\u65e5\u306b\u7fa9\u52d9\u5316\u30022023\u5e7412\u670831\u65e5\u307e\u3067\u304c\u7336\u4e88\u671f\u9593\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u4e8b\u696d\u8005\u3084\u5bfe\u8c61\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5bfe\u8c61\u4e8b\u696d\u8005\u306f?<\/li>\n<li>\u5bfe\u8c61\u306e\u66f8\u985e\u306f?<\/li>\n<\/ul>\n<h3>\u5bfe\u8c61\u4e8b\u696d\u8005\u306f\uff1f<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u4e8b\u696d\u8005\u306f\u6240\u5f97\u7a0e\u3084\u6cd5\u4eba\u7a0e\u306a\u3069\u3001\u56fd\u7a0e\u306e\u7d0d\u7a0e\u306b\u95a2\u3059\u308b\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3046\u8005\u3001\u3064\u307e\u308a\u56fd\u7a0e\u7d0d\u4ed8\u95a2\u9023\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u7fa9\u52d9\u8005\u3067\u3059\u3002<\/span><\/p>\n<p>\u6240\u5f97\u7a0e\u3084\u6cd5\u4eba\u7a0e\u306a\u3069\u306e\u56fd\u7a0e\u306f\u4ed5\u4e8b\u3092\u3059\u308b\u500b\u4eba\u3084\u6cd5\u4eba\u3067\u3042\u308c\u3070\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308a\u3001\u4ee5\u4e0b\u5f15\u7528\u306e\u901a\u308a\u307b\u307c\u3059\u3079\u3066\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\u300c\u4fdd\u5b58\u7fa9\u52d9\u8005\u300d\u3068\u306f\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u3088\u308a\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u8005\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/02.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6982\u8981<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u4f8b\u3048\u3070\u6240\u5f97\u7a0e\u3082\u3057\u304f\u306f\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u304c\u5fc5\u8981\u306a\u72b6\u6cc1\u4e0b\u3067\u3001\u96fb\u5b50\u5951\u7d04\u66f8\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u306f\u56fd\u7a0e\u3067\u3042\u308a\u3001\u96fb\u5b50\u5951\u7d04\u66f8\u306f\u56fd\u7a0e\u95a2\u4fc2\u306e\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3060\u3068\u3001\u53d7\u3051\u53d6\u3063\u305f\u8005\u304c\u682a\u5f0f\u4f1a\u793e\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306a\u3069\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u96fb\u5b50\u5951\u7d04\u66f8\u306e\u96fb\u5b50\u4fdd\u5b58\u306f\u7fa9\u52d9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u6cd5\u4eba\u306b\u304a\u3044\u3066\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u306a\u3044\u4f8b\u5916\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u306f\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u4f7f\u308f\u306a\u3044\u6cd5\u4eba\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3059\u3002\u7d19\u306e\u6587\u66f8\u3067\u3084\u308a\u53d6\u308a\u3092\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3001\u98f2\u98df\u5e97\u306a\u3069\u304c\u305d\u306e\u4ee3\u8868\u7684\u306a\u4f8b\u3067\u3059\u3002\u305d\u3082\u305d\u3082\u58f2\u4e0a\u3092\u7d19\u5e33\u7c3f\u3067\u7ba1\u7406\u3057\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u304c\u5b58\u5728\u3057\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u96fb\u5b50\u4fdd\u5b58\u306e\u5fc5\u8981\u6027\u3082\u306a\u3044\u3068\u3044\u3046\u89e3\u91c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span class=\"marker-under\">\u305d\u306e\u4ed6\u306e\u7559\u610f\u4e8b\u9805\u3068\u3057\u3066\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u9055\u53cd\u3084\u4e0d\u6b63\u884c\u70ba\u304c\u3042\u308b\u3068\u3001\u9752\u8272\u7533\u544a\u306e\u53d6\u6d88\u3084\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\u6b63\u78ba\u306a\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u4f53\u5236\u3092\u6574\u3048\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5bfe\u8c61\u306e\u66f8\u985e\u306f?<\/h3>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u306f\u4ee5\u4e0b\u306e2\u7a2e\u985e\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f<\/li>\n<li>\u56fd\u7a0e\u95a2\u9023\u66f8\u985e(\u96fb\u5b50\u53d6\u5f15\u542b\u3080)<\/li>\n<\/ul>\n<p>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u3084\u56fd\u7a0e\u95a2\u9023\u66f8\u985e\u306f\u3055\u3089\u306b\u4ee5\u4e0b\u306e\u66f8\u985e\u306b\u7d30\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<tr>\n<td>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f<br \/>\u4e3b\u8981\u5e33\u7c3f<\/td>\n<td>\u4ed5\u8a33\u5e33\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33<\/td>\n<\/tr>\n<tr>\n<td>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f<br \/>\u88dc\u52a9\u5e33\u7c3f<\/td>\n<td>\u73fe\u91d1\u51fa\u7d0d\u5e33\u3001\u5f53\u5ea7\u9810\u91d1\u51fa\u7d0d\u5e33\u3001\u5c0f\u53e3\u73fe\u91d1\u51fa\u7d0d\u5e33<br \/>\n\t\t\u4ed5\u5165\u5e33\u3001\u58f2\u4e0a\u5e33\u3001\u53d7\u53d6\u624b\u5f62\u8a18\u5165\u5e33\u3001\u652f\u6255\u624b\u5f62\u8a18\u5165\u5e33\u306a\u3069<br \/>\n\t\t\u8cb7\u639b\u91d1\u5143\u5e33\u3001\u58f2\u639b\u91d1\u5143\u5e33\u3001\u5546\u54c1\u6709\u9ad8\u5e33\u3001\u5f97\u610f\u5148\u5143\u5e33\u3001\u4ed5\u5165\u5148\u5143\u5e33<br \/>\n\t\t\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u3001\u55b6\u696d\u8cbb\u5185\u8a33\u5e33\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td>\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e<\/td>\n<td>\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e:\u8cc3\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u68da\u5378\u8868\u306a\u3069<br \/>\n\t\t\u81ea\u5df1\u4fdd\u5b58\u306e\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e:\u898b\u7a4d\u66f8\u63a7\u3001\u5951\u7d04\u66f8\u63a7\u3001\u8acb\u6c42\u66f8\u63a7\u306a\u3069<br \/>\n\t\t\u76f8\u624b\u4f5c\u6210\u306e\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e:\u898b\u7a4d\u66f8\u3001\u5951\u7d04\u66f8\u3001\u8acb\u6c42\u66f8\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u53d6\u5f15<\/td>\n<td>\u898b\u7a4d\u66f8\u3001\u5951\u7d04\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u9818\u53ce\u66f8\u306a\u3069<\/td>\n<\/tr>\n<\/table>\n<p>\u4e0a\u8a18\u306f\u6cd5\u4eba\u4e8b\u696d\u306e\u4f1a\u8a08\u7c3f\u8a18\u306b\u95a2\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<span class=\"marker-under\">\u3064\u307e\u308a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u3068\u306f\u3001\u7a0e\u91d1\u3084\u58f2\u308a\u4e0a\u3052\u306b\u95a2\u3059\u308b\u66f8\u985e\u3068\u8a00\u3048\u307e\u3059\u3002<\/span><\/p>\n<p>\u306a\u304a\u5bfe\u8c61\u66f8\u985e\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u305c\u3072<a href=\"https:\/\/denho.jp\/\" target=\"_blank\" rel=\"noopener\">DenHo<\/a>\u3092\u304a\u8a66\u3057\u304f\u3060\u3055\u3044\u3002DenHo\u3067\u3042\u308c\u3070\u5168\u6587\u691c\u7d22\u6a5f\u80fd\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u96fb\u5b50\u4fdd\u5b58\u3057\u305f\u66f8\u985e\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u63a2\u3057\u51fa\u305b\u307e\u3059\u3002\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%BE%A9%E5%8B%99%E5%8C%96%EF%BC%9F%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE%E6%94%B9%E6%AD%A3%E5%86%85%E5%AE%B9%E3%82%92%E8%A7%A3%E8%AA%AC\"><\/span>\u7fa9\u52d9\u5316\uff1f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u5185\u5bb9\u3092\u89e3\u8aac<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u3053\u3053\u3067\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u5185\u5bb9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>2022\u5e74\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/li>\n<li>2023\u5e74\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u518d\u5ea6\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/li>\n<\/ul>\n<h3>2022\u5e74\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/h3>\n<p><span class=\"marker-under\">2022\u5e74\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u4ee5\u4e0b\u306e\u901a\u308a\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<table>\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>\n\t\t1.\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u304c\u5ec3\u6b62<\/p>\n<p>\t\t2.\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>\t\t3.\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\n\t<\/td>\n<\/tr>\n<tr>\n<td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/td>\n<td>\n\t\t1.\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u304c\u5ec3\u6b62<\/p>\n<p>\t\t2.\u9069\u6b63\u4e8b\u52d9\u51e6\u7406\u8981\u4ef6\u304c\u5ec3\u6b62<\/p>\n<p>\t\t3.\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u8981\u4ef6\u304c\u7de9\u548c<\/p>\n<p>\t\t4.\u691c\u7d22\u8981\u4ef6\u304c\u7de9\u548c<\/p>\n<p>\t\t5.\u4e0d\u6b63\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u91cd\u52a0\u7b97\u7a0e\u306e\u52a0\u91cd\u63aa\u7f6e\u3092\u6574\u5099\n\t<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/td>\n<td>\n\t\t1.\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u8981\u4ef6\u304c\u7de9\u548c<\/p>\n<p>\t\t2.\u691c\u7d22\u8981\u4ef6\u304c\u7de9\u548c<\/p>\n<p>\t\t3.\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316<\/p>\n<p>\t\t4.\u7533\u544a\u6f0f\u308c\u7b49\u306b\u8ab2\u3055\u308c\u308b\u91cd\u52a0\u7b97\u7a0e\u304c10%\u52a0\u91cd\u3055\u308c\u308b\u63aa\u7f6e\u3092\u6574\u5099\n\t<\/td>\n<\/tr>\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>\u3053\u308c\u307e\u3067\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u306b\u306f\u3001\u524d\u3082\u3063\u3066\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u304c\u5fc5\u8981\u3067\u3057\u305f\u3002\u6539\u6b63\u5f8c\u306f\u7533\u8acb\u4e0d\u8981\u3068\u306a\u308a\u3001\u4eca\u3059\u3050\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u6539\u3056\u3093\u9632\u6b62\u3084\u4e00\u5b9a\u306e\u691c\u7d22\u6a5f\u80fd\u3092\u3082\u3064\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5c0e\u5165\u3059\u308b\u306a\u3069\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u512a\u826f\u5e33\u7c3f\u4fdd\u5b58\u8005\u3068\u306a\u308a\u3001\u7a0e\u5236\u9762\u306e\u512a\u9047\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u6545\u610f\u307e\u305f\u306f\u6063\u610f\u7684\u306a\u6539\u3056\u3093\u3084\u7533\u544a\u6f0f\u308c\u306b\u5bfe\u3057\u3066\u306f\u7f70\u5247\u898f\u5b9a\u3068\u3057\u3066\u300110%\u306e\u91cd\u52a0\u7b97\u7a0e\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>2023\u5e74\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u518d\u5ea6\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c2023\u5e74\u306b\u518d\u5ea6\u6539\u6b63\u3055\u308c\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n<table>\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.\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>\n\t\t1.\u89e3\u50cf\u5ea6\u30fb\u968e\u8abf\u30fb\u5927\u304d\u3055\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u4fdd\u5b58\u304c\u4e0d\u8981\u3002<\/p>\n<p>\t\t2.\u5165\u529b\u8005\u7b49\u60c5\u5831\u306e\u78ba\u8a8d\u8981\u4ef6\u304c\u4e0d\u8981\u3002<\/p>\n<p>\t\t3.\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\n\t<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/td>\n<td>\n\t\t1.\u691c\u7d22\u6a5f\u80fd\u304c\u4e0d\u8981\u3068\u3055\u308c\u308b\u5bfe\u8c61\u8005\u306e\u7bc4\u56f2\u304c\u3001\u6e96\u671f\u9593(2\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>\t\t2.\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\u30fb\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>\t\t3.\u5165\u529b\u8005\u7b49\u60c5\u5831\u306e\u78ba\u8a8d\u8981\u4ef6\u304c\u4e0d\u8981\u3002<\/p>\n<p>\t\t4.\u4ee4\u548c4\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u63aa\u7f6e\u3055\u308c\u305f\u300c\u5ba5\u6055\u63aa\u7f6e\u300d\u306f\u3001\u9069\u7528\u671f\u9650(\u4ee4\u548c5\u5e7412\u670831\u65e5)\u3092\u3082\u3063\u3066\u5ec3\u6b62\u3002<\/p>\n<p>\t\t5.\u6539\u3056\u3093\u9632\u6b62\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\n\t<\/td>\n<\/tr>\n<\/table>\n<p>\t\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>\t\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306b\u4fc2\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3001\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u3084\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u52a0\u3048\u3001\u4ee5\u4e0b\u305d\u306e\u4ed6\u306e\u66f8\u985e\u2462\u306b\u304a\u3051\u308b\u8a18\u8f09\u4e8b\u9805\u306e\u5e33\u7c3f\u306e\u307f\u3067\u826f\u3044\u3068\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<table>\n<tr>\n<td>\u2462\u306b\u304a\u3051\u308b\u8a18\u8f09\u4e8b\u9805<\/td>\n<td>\u5177\u4f53\u4f8b<\/td>\n<\/tr>\n<tr>\n<td>\u58f2\u4e0a\u3001\u305d\u306e\u4ed6\u53ce\u5165\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/td>\n<td>\u58f2\u4e0a\u5e33<\/td>\n<\/tr>\n<tr>\n<td>\u4ed5\u5165\u3001\u305d\u306e\u4ed6\u7d4c\u8cbb\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/td>\n<td>\u4ed5\u5165\u5e33\u3001\u7d4c\u8cbb\u5e33\u3001\u8cc3\u91d1\u53f0\u5e33(\u6240\u5f97\u7a0e\u306e\u307f)<\/td>\n<\/tr>\n<tr>\n<td>\u58f2\u639b\u91d1\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/td>\n<td>\u58f2\u639b\u5e33<\/td>\n<\/tr>\n<tr>\n<td>\u8cb7\u639b\u91d1\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/td>\n<td>\u8cb7\u639b\u5e33<\/td>\n<\/tr>\n<tr>\n<td>\u624b\u5f62\u4e0a\u306e\u50b5\u6a29\u50b5\u52d9\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/td>\n<td>\u53d7\u53d6\u624b\u5f62\u8a18\u5165\u5e33\u3001\u652f\u6255\u624b\u5f62\u8a18\u5165\u5e33<\/td>\n<\/tr>\n<tr>\n<td>\u305d\u306e\u4ed6\u50b5\u6a29\u50b5\u52d9\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/td>\n<td>\u8cb8\u4ed8\u5e33\u3001\u501f\u5165\u5e33\u3001\u672a\u6c7a\u6e08\u9805\u76ee\u306b\u4fc2\u308b\u5e33\u7c3f<\/td>\n<\/tr>\n<tr>\n<td>\u6709\u4fa1\u8a3c\u5238\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/td>\n<td>\u6709\u4fa1\u8a3c\u5238\u53d7\u6255\u3044\u7c3f(\u6cd5\u4eba\u7a0e\u306e\u307f)<\/td>\n<\/tr>\n<tr>\n<td>\u6e1b\u4fa1\u511f\u5374\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/td>\n<td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u53f0\u5e33<\/td>\n<\/tr>\n<tr>\n<td>\u7e70\u5ef6\u8cc7\u7523\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/td>\n<td>\u7e70\u5ef6\u8cc7\u7523\u53f0\u5e33<\/td>\n<\/tr>\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\uff5c\uff12\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09<\/p>\n<p><span class=\"marker-under\">\u305f\u3060\u3057\u30015%\u304c\u8efd\u6e1b\u3055\u308c\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u51e6\u7406\u306f\u4e8b\u524d\u306b\u5c4a\u51fa\u66f8\u3092\u51fa\u3059\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u95a2\u3057\u3066\u306f\u3001\u5f93\u6765\u306f\u8aad\u53d6\u6642\u306e\u89e3\u50cf\u5ea6\u60c5\u5831\u306a\u3069\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u3053\u308c\u3089\u306e\u60c5\u5831\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u30b9\u30ad\u30e3\u30ca\u5b9f\u65bd\u6642\u306b\u5165\u529b\u8005\u306e\u60c5\u5831\u3092\u5165\u529b\u3059\u308b\u3053\u3068\u3084\u30b9\u30ad\u30e3\u30ca\u60c5\u5831\u3068\u539f\u672c\u306e\u76f8\u9055\u78ba\u8a8d\u3092\u5b9f\u65bd\u3059\u308b\u76e3\u7763\u8005\u60c5\u5831\u306f\u4e0d\u8981\u3068\u306a\u308a\u3001\u30b9\u30ad\u30e3\u30ca\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u5e33\u7c3f\u4e0a\u306e\u76f8\u4e92\u95a2\u9023\u6027\u3092\u78ba\u4fdd\u3059\u308b\u66f8\u985e\u306f\u3001\u8acb\u6c42\u66f8\u3084\u5951\u7d04\u66f8\u306a\u3069\u306e\u91cd\u8981\u306a\u66f8\u985e\u306b\u9650\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%80%90%E5%B8%B3%E7%B0%BF%E3%82%84%E9%9B%BB%E5%AD%90%E5%8F%96%E5%BC%95%E3%81%AA%E3%81%A9%E3%80%91%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%E8%A6%81%E4%BB%B6\"><\/span>\u3010\u5e33\u7c3f\u3084\u96fb\u5b50\u53d6\u5f15\u306a\u3069\u3011\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u8981\u4ef6<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u306f\u3001\u4e0d\u6b63\u53d6\u5f15\u3084\u60c5\u5831\u6539\u3056\u3093\u3092\u9632\u3050\u89b3\u70b9\u304b\u3089\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3084\u5e33\u7c3f\u306e\u4fdd\u5b58\u306a\u3069\u306b\u4e00\u5b9a\u8981\u4ef6\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u5404\u4fdd\u5b58\u8981\u4ef6\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u56fd\u7a0e\u95a2\u4fc2\u7b49\u5e33\u7c3f<\/li>\n<li>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/li>\n<li>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/li>\n<\/ul>\n<h3>\u56fd\u7a0e\u95a2\u4fc2\u7b49\u5e33\u7c3f<\/h3>\n<p>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306e\u4fdd\u5b58\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tr>\n<td>\u96fb\u5b50\u5e33\u7c3f\u306e\u4fdd\u5b58\u8981\u4ef6\u306e\u6982\u8981<\/td>\n<td>\u512a\u826f<\/td>\n<td>\u305d\u306e\u4ed6<\/td>\n<\/tr>\n<tr>\n<td>\u8a18\u9332\u4e8b\u9805\u306e\u8a02\u6b63\u30fb\u524a\u9664\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u4e8b\u5b9f\u53ca\u3073\u5185\u5bb9\u3092\u78ba\u8a8d\u3067\u304d\u308b\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068<\/td>\n<td>\u3007<\/td>\n<td>\u2015<\/td>\n<\/tr>\n<tr>\n<td>\u901a\u5e38\u306e\u696d\u52d9\u51e6\u7406\u6642\u9593\u3092\u7d4c\u904e\u3057\u305f\u5f8c\u306b\u5165\u529b\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e8b\u5b9f\u3092\u78ba\u8a8d\u3067\u304d\u308b\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068<\/td>\n<td>\u3007<\/td>\n<td>\u2015<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u5316\u3057\u305f\u5e33\u7c3f\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u305d\u306e\u5e33\u7c3f\u306b\u95a2\u9023\u3059\u308b\u4ed6\u306e\u5e33\u7c3f\u306e\u8a18\u9332\u4e8b\u9805\u3068\u306e\u9593\u306b\u304a\u3044\u3066\u3001\u76f8\u4e92\u306b\u305d\u306e\u95a2\u9023\u6027\u3092\u78ba\u8a8d\u3067\u304d\u308b\u3053\u3068<\/td>\n<td>\u3007<\/td>\n<td>\u2015<\/td>\n<\/tr>\n<tr>\n<td>\u30b7\u30b9\u30c6\u30e0\u95a2\u4fc2\u66f8\u985e\u7b49(\u30b7\u30b9\u30c6\u30e0\u6982\u8981\u66f8\u3001\u30b7\u30b9\u30c6\u30e0\u4ed5\u69d8\u66f8\u3001\u64cd\u4f5c\u8aac\u660e\u66f8\u3001\u4e8b\u52d9\u51e6\u7406\u30de\u30cb\u30e5\u30a2\u30eb\u7b49)\u3092\u5099\u3048\u4ed8\u3051\u308b\u3053\u3068<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u4fdd\u5b58\u5834\u6240\u306b\u3001\u96fb\u5b50\u8a08\u7b97\u6a5f(\u30d1\u30bd\u30b3\u30f3\u7b49)\u3001\u30d7\u30ed\u30b0\u30e9\u30e0\u3001\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3001\u30d7\u30ea\u30f3\u30bf\u53ca\u3073\u3053\u308c\u3089\u306e\u64cd\u4f5c\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u5099\u3048\u4ed8\u3051\u3001\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\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>1.\u8a18\u9332\u9805\u76ee\u306f\u53d6\u5f15\u5e74\u6708\u65e5\u3001\u53d6\u5f15\u91d1\u984d\u3001\u53d6\u5f15\u5148\u306e3\u3064\u306e\u307f<\/td>\n<td>\u3007<\/td>\n<td>\u2015<\/td>\n<\/tr>\n<tr>\n<td>2.\u65e5\u4ed8\u53c8\u306f\u91d1\u984d\u306e\u7bc4\u56f2\u6307\u5b9a\u306b\u3088\u308a\u691c\u7d22\u51fa\u6765\u308b\u3053\u3068<\/td>\n<td>\u3007\u203b1<\/td>\n<td>\u2015<\/td>\n<\/tr>\n<tr>\n<td>3.\u4e8c\u3064\u4ee5\u4e0a\u306e\u4efb\u610f\u306e\u8a18\u9332\u9805\u76ee\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u6761\u4ef6\u306b\u3088\u308a\u691c\u7d22\u3067\u304d\u308b\u3053\u3068<\/td>\n<td>\u3007\u203b1<\/td>\n<td>\u2015<\/td>\n<\/tr>\n<tr>\n<td>\u7a0e\u52d9\u8077\u54e1\u306b\u3088\u308b\u8cea\u554f\u691c\u67fb\u6a29\u306b\u57fa\u3065\u304f\u96fb\u78c1\u7684\u8a18\u9332\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u3053\u3068<\/td>\n<td>\u2015\u203b1<\/td>\n<td>\u3007\u203b2<\/td>\n<\/tr>\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\uff5c2\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09<\/p>\n<p>\u203b\uff11 \u4fdd\u5b58\u7fa9\u52d9\u8005\u304c\u3001\u7a0e\u52d9\u8077\u54e1\u306b\u3088\u308b\u8cea\u554f\u691c\u67fb\u6a29\u306b\u57fa\u3065\u304f\u96fb\u78c1\u7684\u8a18\u9332\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u691c\u7d22\u8981\u4ef6\u306e\u3046\u30612\u30fb3\u306e\u8981\u4ef6\u304c\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\uff08\u5f8c\u8ff0\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u53ca\u3073\u96fb\u5b50\u53d6\u5f15\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3067\u3059\u3002\uff09\u3002<br \/>\n\u203b\uff12 \u201c\u512a\u826f\u201d\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u3092\u4fdd\u5b58\u3059\u308b\u8981\u4ef6\u3068\u3057\u3066\u3001\u6700\u4f4e\u9650\u306e\u9069\u5408\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e3\u3064\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li>\u30b7\u30b9\u30c6\u30e0\u95a2\u9023\u6a5f\u5668\u306e\u4ed5\u69d8\u66f8\u3084\u64cd\u4f5c\u30de\u30cb\u30e5\u30a2\u30eb\u3001\u8aac\u660e\u66f8\u306a\u3069\u3092\u7528\u610f\u3059\u308b\u3053\u3068\u3002<\/li>\n<li>\u30c7\u30fc\u30bf\u51fa\u529b\u95a2\u9023\u6a5f\u5668\u306e\u51e6\u7406\u3084\u64cd\u4f5c\u30de\u30cb\u30e5\u30a2\u30eb\u306a\u3069\u3092\u7528\u610f\u3057\u3001\u9bae\u660e\u304b\u3064\u8fc5\u901f\u306b\u51fa\u529b\u3067\u304d\u308b\u3053\u3068\u3002<\/li>\n<li>\u7a0e\u52d9\u8077\u54e1\u306e\u7acb\u5165\u691c\u67fb\u6642\u306b\u3001\u30c7\u30fc\u30bf\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u304c\u53ef\u80fd\u306a\u3053\u3068\u3002<\/li>\n<\/ul>\n<p>\u4f8b\u3048\u3070\u3001\u3042\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u8ca9\u58f2\u3057\u3066\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u51e6\u7406\u3057\u3001\u58f2\u4e0a\u7ba1\u7406\u306f\u30d7\u30ea\u30f3\u30bf\u3067\u51fa\u529b\u3067\u304d\u308b\u3068\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u4f7f\u7528\u6587\u66f8\u3084\u64cd\u4f5c\u30de\u30cb\u30e5\u30a2\u30eb\u306e\u6574\u5099\u3001\u307e\u305f\u30c7\u30fc\u30bf\u51fa\u529b\u306e\u65b9\u6cd5\u3068\u30d7\u30ea\u30f3\u30bf\u64cd\u4f5c\u30de\u30cb\u30e5\u30a2\u30eb\u306e\u7528\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6539\u6b63\u5f8c\u306f\u4e0a\u8a18\u6700\u4f4e\u9650\u306e\u8981\u4ef6\u306b\u52a0\u3048\u3001\u4ee5\u4e0b4\u3064\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u7a0e\u5236\u9762\u306e\u8efd\u6e1b\u63aa\u7f6e\u304c\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u3001\u524a\u9664\u5c65\u6b74\u304c\u308f\u304b\u308b\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u3092\u5c0e\u5165\u3059\u308b<\/li>\n<li>\u901a\u5e38\u306e\u696d\u52d9\u6642\u9593\u5916\u306b\u30c7\u30fc\u30bf\u3092\u5165\u529b\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u5c65\u6b74\u304c\u308f\u304b\u308b\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u3092\u5c0e\u5165\u3059\u308b<\/li>\n<li>\u96fb\u5b50\u30c7\u30fc\u30bf\u8a18\u9332\u3068\u95a2\u4fc2\u5e33\u7c3f\u306e\u95a2\u9023\u6027\u304c\u76f8\u4e92\u306b\u78ba\u8a8d\u3067\u304d\u308b<\/li>\n<li>\u53d6\u5f15\u5e74\u6708\u65e5\u3001\u91d1\u984d\u3001\u53d6\u5f15\u5148\u306a\u3069\u306e\u691c\u7d22\u304c\u3067\u304d\u308b<\/li>\n<\/ul>\n<p>\u4e0a\u8a18\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e5\uff05\u8efd\u6e1b\u3084\u6240\u5f97\u7a0e\u306e\u2ed8\u2f8a\u7533\u544a\u7279\u5225\u63a7\u9664\uff0865\u4e07\u5186\uff09\u304c\u9069\u5fdc\u3055\u308c\u307e\u3059\u3002\u7a0e\u52d9\u4e0a\u512a\u9047\u3055\u308c\u308b\u305f\u3081\u3001\u8981\u4ef6\u3078\u306e\u9069\u5fdc\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/h3>\n<p>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\u70b9\u3067\u3059\u3002<\/p>\n<div class=\"note_box\">\n<ul>\n<li>\u5165\u529b\u671f\u9593\u306e\u5236\u9650<\/li>\n<li>\u89e3\u50cf\u5ea6200dpi\u4ee5\u4e0a\u3067\u8aad\u307f\u53d6\u308b<\/li>\n<li>\u30ab\u30e9\u30fc\u753b\u50cf(\u8d64\u30fb\u7dd1\u30fb\u9752\u305d\u308c\u305e\u308c256\u968e\u8abf\u3010\u7d041677\u4e07\u8272\u3011\u4ee5\u4e0a)\u203b1<\/li>\n<li>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u203b2<\/li>\n<li>\u30f4\u30a1\u30fc\u30b8\u30e7\u30f3\u7ba1\u7406<\/li>\n<li>\u30b9\u30ad\u30e3\u30ca\u6587\u66f8\u3068\u5e33\u7c3f\u3068\u306e\u76f8\u4e92\u95a2\u9023\u6027\u306e\u4fdd\u6301\u203b3<\/li>\n<li>\u898b\u8aad\u53ef\u80fd\u88c5\u7f6e(14 \u30a4\u30f3\u30c1\u4ee5\u4e0a\u306e\u30ab\u30e9\u30fc\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u306a\u3069)\u306e\u5099\u4ed8\u3051<\/li>\n<li>\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u958b\u767a\u95a2\u4fc2\u66f8\u985e\u306a\u3069\u306e\u5099\u4ed8\u3051<\/li>\n<li>\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd<\/li>\n<\/ul>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sonota\/0018004-061_02.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u306f\u3058\u3081\u307e\u305b\u3093\u304b\u3001\u66f8\u985e\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\uff01<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09<br \/>\n\u53c2\u8003\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<br \/>\n\u203b1\uff1a\u4e00\u822c\u66f8\u985e\u306f\u3001\u30b0\u30ec\u30fc\u30b9\u30b1\u30fc\u30eb\uff08\u767d\u9ed2\uff09\u3067\u4fdd\u5b58\u53ef\u80fd\u3002<br \/>\n\u203b2\uff1a\u5165\u529b\u671f\u9593\u5185\u306b\u305d\u306e\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u4fc2\u308b\u8a18\u9332\u4e8b\u9805\u3092\u5165\u529b\u3057\u305f\u3053\u3068\u3092\u78ba\u8a8d\u3067\u304d\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u8981\u4ef6\u306b\u4ee3\u3048\u308b\u3053\u3068\u304c\u53ef\u80fd\u3002\u305f\u3060\u3057\u3001\u8a8d\u5b9a\u30bf\u30a4\u30e0\u30b5\u30fc\u30d0\u30fc\u304b\u3089\u6642\u523b\u3092\u53d6\u5f97\u3059\u308b\u7b2c\u4e09\u8005\u306e\u904b\u55b6\u3059\u308b\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u307f\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u306a\u304f\u3066\u3082OK<br \/>\n\u203b3\uff1a\u4e00\u822c\u66f8\u985e\u3092\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3059\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u4e92\u95a2\u9023\u6027\u306e\u78ba\u4fdd\u304c\u4e0d\u8981\n<\/div>\n<p><span class=\"marker-under\">\u5165\u529b\u671f\u9650\u306f\u539f\u52477\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u5b9f\u65bd\u3057\u3001\u305d\u306e\u5f8c\u306e\u51e6\u7406\u306f2\u30f6\u6708\u4ee5\u5185\u306b\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p>\u5e33\u7c3f\u3068\u306e\u76f8\u4e92\u95a2\u9023\u6027\u306f\u524d\u8ff0\u306e\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u306e\u91cd\u8981\u66f8\u985e\u306b\u9650\u5b9a\u3055\u308c\u3001\u53d6\u5f15\u6642\u91d1\u984d\u306e\u6574\u5408\u6027\u304c\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u6574\u5099\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u771f\u5b9f\u6027\u304a\u3088\u3073\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<div class=\"note_box\">\n\u771f\u5b9f\u6027\u306e\u78ba\u4fdd<br \/>\n\u4ee5\u4e0b\u306e\u63aa\u7f6e\u306e\u3044\u305a\u308c\u304b\u3092\u884c\u3046\u3053\u3068\u3002<br \/>\n1\uff0e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u4ed8\u3055\u308c\u305f\u5f8c\u3001\u53d6\u5f15\u60c5\u5831\u306e\u6388\u53d7\u3092\u884c\u3046<br \/>\n2\uff0e\u53d6\u5f15\u60c5\u5831\u306e\u6388\u53d7\u5f8c\u3001\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 \/>\n3\uff0e\u8a18\u9332\u4e8b\u9805\u306e\u8a02\u6b63\u30fb\u524a\u9664\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u3001\u3053\u308c\u3089\u306e\u4e8b\u5b9f\u53ca\u3073\u5185\u5bb9\u3092\u78ba\u8a8d\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u53c8\u306f\u8a18\u9332\u4e8b\u9805\u306e\u8a02\u6b63\u30fb\u524a\u9664\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u30b7\u30b9\u30c6\u30e0\u3067\u53d6\u5f15\u60c5\u5831\u306e\u6388\u53d7\u304a\u3088\u3073\u4fdd\u5b58\u3092\u884c\u3046<br \/>\n4\uff0e\u6b63\u5f53\u306a\u7406\u7531\u304c\u306a\u3044\u8a02\u6b63\u30fb\u524a\u9664\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u51e6\u7406\u898f\u5b9a\u3092\u5b9a\u3081\u3001\u305d\u306e\u898f\u5b9a\u306b\u6cbf\u3063\u305f\u904b\u7528\u3092\u884c\u3046<\/p>\n<p>\u53ef\u8996\u6027\u306e\u78ba\u4fdd<br \/>\n1\uff0e\u4fdd\u5b58\u5834\u6240\u306b\u3001\u96fb\u5b50\u8a08\u7b97\u6a5f\uff08\u30d1\u30bd\u30b3\u30f3\u7b49\uff09\u3001\u30d7\u30ed\u30b0\u30e9\u30e0\u3001\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3001\u30d7\u30ea\u30f3\u30bf\u53ca\u3073\u3053\u308c\u3089\u306e\u64cd\u4f5c\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u5099\u3048\u4ed8\u3051\u3001\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\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068<br \/>\n2\uff0e\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6982\u8981\u66f8\u3092\u5099\u3048\u4ed8\u3051\u308b\u3053\u3068<br \/>\n3\uff0e\u691c\u7d22\u6a5f\u80fd\u203b\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068<\/p>\n<p>\u53c2\u8003\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>\uff5c4\u30da\u30fc\u30b8\u76ee\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09<br \/>\n\u53c2\u8003\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>\u203b\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306e\u691c\u7d22\u8981\u4ef61\uff5e3\u306b\u76f8\u5f53\u3059\u308b\u8981\u4ef6\u306e\u3053\u3068\u3002\u305f\u3060\u3057\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u300e2\uff0e\u65e5\u4ed8\u53c8\u306f\u91d1\u984d\u306e\u7bc4\u56f2\u6307\u5b9a\u306b\u3088\u308a\u691c\u7d22\u3067\u304d\u308b\u300f\u304a\u3088\u3073\u300e3\uff0e2\u3064\u4ee5\u4e0a\u306e\u4efb\u610f\u306e\u8a18\u9332\u9805\u76ee\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u6761\u4ef6\u306b\u3088\u308a\u691c\u7d22\u3067\u304d\u308b\u300f\u306f\u4e0d\u8981\u3002\n<\/p><\/div>\n<p>\u4eee\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u5c0e\u5165\u3057\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u8a18\u9332\u4e8b\u9805\u306e\u8a02\u6b63\u30fb\u524a\u9664\u306b\u3064\u3044\u3066\u898f\u5b9a\u3092\u8a2d\u3051\u308b\u3053\u3068\u3084\u3001\u5909\u66f4\u5c65\u6b74\u304c\u78ba\u8a8d\u3067\u304d\u308b\u4ed5\u69d8\u307e\u305f\u306f\u5909\u66f4\u4e0d\u53ef\u4ed5\u69d8\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u5bfe\u5fdc\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u306b\u304a\u3044\u3066\u306f\u3001\u4f55\u5ea6\u304b\u89e3\u8aac\u3057\u305f\u901a\u308a\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u7528\u3057\u3066\u30d7\u30ea\u30f3\u30bf\u3067\u5370\u5237\u3092\u5b9f\u65bd\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u64cd\u4f5c\u30de\u30cb\u30e5\u30a2\u30eb\u3084\u4ed5\u69d8\u66f8\u3092\u7528\u610f\u3059\u308b\u610f\u5473\u5408\u3044\u3067\u3059\u3002<\/p>\n<p>\u691c\u7d22\u8981\u4ef6\u306b\u3064\u3044\u3066\u3082\u524d\u8ff0\u306e\u901a\u308a\u3001\u91d1\u984d\u30fb\u53d6\u5f15\u5148\u30fb\u53d6\u5f15\u5e74\u6708\u65e5\u306b\u3088\u308b\u6307\u5b9a\u691c\u7d22\u3001\u304a\u3088\u30732\u3064\u4ee5\u4e0a\u306e\u4efb\u610f\u306e\u8a18\u9332\u9805\u76ee\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u691c\u7d22\u3092\u53ef\u80fd\u306b\u3059\u308b\u3053\u3068\u304c\u8981\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7a0e\u52d9\u8077\u54e1\u306e\u7acb\u5165\u691c\u67fb\u6642\u306b\u30c7\u30fc\u30bf\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u304c\u53ef\u80fd\u306a\u5834\u5408\u3067\u58f2\u4e0a\u9ad85,000\u4e07\u4ee5\u4e0b\u3001\u307e\u305f\u306f\u53d6\u5f15\u5148\u3068\u53d6\u5f15\u5c65\u6b74\u304c\u78ba\u8a8d\u3067\u304d\u308b\u72b6\u614b\u3067\u4fdd\u5b58\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u691c\u7d22\u8981\u4ef6\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E9%9B%BB%E5%AD%90%E4%BF%9D%E5%AD%98%E5%AF%BE%E5%BF%9C%E3%81%8C%E5%BF%85%E8%A6%81%E3%81%A8%E3%81%AA%E3%82%8B%E9%9B%BB%E5%AD%90%E5%8F%96%E5%BC%95%E4%BE%8B%E3%82%92%E8%A7%A3%E8%AA%AC\"><\/span>\u96fb\u5b50\u4fdd\u5b58\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u308b\u96fb\u5b50\u53d6\u5f15\u4f8b\u3092\u89e3\u8aac<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u96fb\u5b50\u4fdd\u5b58\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u308b\u96fb\u5b50\u53d6\u5f15\u306e\u4f8b\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u96fb\u5b50\u30e1\u30fc\u30eb\u3067\u306e\u6388\u53d7<\/li>\n<li>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528<\/li>\n<li>EDI\u30b7\u30b9\u30c6\u30e0\u306e\u5229\u7528<\/li>\n<\/ul>\n<h3>\u96fb\u5b50\u30e1\u30fc\u30eb\u3067\u306e\u6388\u53d7<\/h3>\n<p><span class=\"marker-under\">\u53d6\u5f15\u60c5\u5831\u3092\u6388\u53d7\u3057\u305f\u96fb\u5b50\u30e1\u30fc\u30eb\u306f\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span>\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n2\uff0d3\u3000\u6cd5\u7b2c2\u6761\u7b2c6\u53f7\uff08\uff08\u96fb\u5b50\u53d6\u5f15\u306e\u610f\u7fa9\uff09\uff09\u306b\u898f\u5b9a\u3059\u308b\u300c\u96fb\u5b50\u53d6\u5f15\u300d\u306b\u306f\u3001\u53d6\u5f15\u60c5\u5831\u304c\u96fb\u78c1\u7684\u8a18\u9332\u306e\u6388\u53d7\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u308b\u53d6\u5f15\u306f\u901a\u4fe1\u624b\u6bb5\u3092\u554f\u308f\u305a\u3059\u3079\u3066\u8a72\u5f53\u3059\u308b\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u53d6\u5f15\u3082\u3001\u3053\u308c\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<p>\uff083\uff09\u96fb\u5b50\u30e1\u30fc\u30eb\u306b\u3088\u308a\u53d6\u5f15\u60c5\u5831\u3092\u6388\u53d7\u3059\u308b\u53d6\u5f15\uff08\u6dfb\u4ed8\u30d5\u30a1\u30a4\u30eb\u306b\u3088\u308b\u5834\u5408\u3092\u542b\u3080\u3002\uff09<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/050228\/02.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u6cd5\u7b2c2\u6761\uff08\uff08\u5b9a\u7fa9\uff09\uff09\u95a2\u4fc2<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u5f15\u7528\u3057\u305f\u6cd5\u7b2c2\u6761\u306b\u3088\u308b\u3068\u3001\u96fb\u5b50\u53d6\u5f15\u3068\u306f\u96fb\u5b50\u7684\u306a\u65b9\u6cd5\u3067\u53d6\u5f15\u306b\u95a2\u4fc2\u3059\u308b\u6587\u7ae0\u3092\u53d7\u3051\u53d6\u3063\u305f\u308a\u3001\u9001\u3063\u305f\u308a\u3059\u308b\u884c\u70ba\u306e\u3053\u3068\u3067\u3059\u3002\u3055\u3089\u306b\u7b2c2\u6761\u306e\uff083\uff09\u3092\u898b\u308b\u3068\u96fb\u5b50\u30e1\u30fc\u30eb\u3068\u3042\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u96fb\u5b50\u30e1\u30fc\u30eb\u3092\u4f7f\u7528\u3057\u3066\u6ce8\u6587\u66f8\u3001\u9818\u53ce\u66f8\u306a\u3069\u3092\u3084\u308a\u53d6\u308a\u3057\u305f\u5834\u5408\u3082\u96fb\u5b50\u4fdd\u5b58\u304c\u5fc5\u8981\u3060\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3059\u3079\u3066\u306e\u96fb\u5b50\u30e1\u30fc\u30eb\u304c\u5bfe\u8c61\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4ee5\u4e0b\u306e\u6cd5\u4ee4\u3092\u898b\u3066\u308f\u304b\u308b\u3068\u304a\u308a\u3001\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306f\u3001\u96fb\u5b50\u30e1\u30fc\u30eb\u306e\u672c\u6587\u307e\u305f\u306f\u6dfb\u4ed8\u30d5\u30a1\u30a4\u30eb\u306e\u53d6\u5f15\u60c5\u5831\u3067\u3059\u3002<\/p>\n<blockquote><p>\n\u5177\u4f53\u7684\u306b\u306f\u3001\u96fb\u5b50\u30e1\u30fc\u30eb\u672c\u6587\u306b\u53d6\u5f15\u60c5\u5831\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u5f53\u8a72\u96fb\u5b50\u30e1\u30fc\u30eb\u3092\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u96fb\u5b50\u30e1\u30fc\u30eb\u306e\u6dfb\u4ed8\u30d5\u30a1\u30a4\u30eb\u306b\u3088\u308a\u6388\u53d7\u3055\u308c\u305f\u53d6\u5f15\u60c5\u5831\uff08\u9818\u53ce\u66f8\u7b49\uff09\u306b\u3064\u3044\u3066\u306f\u5f53\u8a72\u6dfb\u4ed8\u30d5\u30a1\u30a4\u30eb\u306e\u307f\u3092\u4fdd\u5b58\u3057\u3066\u304a\u3051\u3070\u3088\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\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\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff5c4\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u4f8b\u3048\u3070\u3001A\u793e\u304c\u6ce8\u6587\u66f8\u3092\u4f5c\u6210\u3057\u3001\u96fb\u5b50\u30e1\u30fc\u30eb\u306e\u6dfb\u4ed8\u30d5\u30a1\u30a4\u30eb\u3068\u3057\u3066\u9001\u4fe1\u3057\u305f\u3068\u3057\u307e\u3059\u3002\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u96fb\u5b50\u30e1\u30fc\u30eb\u672c\u6587\u3067\u306f\u306a\u304f\u672c\u6587\u306b\u6dfb\u4ed8\u3055\u308c\u305f\u6ce8\u6587\u66f8\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4e00\u65b9\u3067\u6dfb\u4ed8\u30d5\u30a1\u30a4\u30eb\u304c\u306a\u304f\u3001\u672c\u6587\u306b\u6ce8\u6587\u66f8\u306e\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u30e1\u30fc\u30eb\u672c\u6587\u3059\u3079\u3066\u3092\u96fb\u5b50\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3057\u3066\u809d\u5fc3\u306e\u4fdd\u5b58\u65b9\u6cd5\u306a\u306e\u3067\u3059\u304c\u3001\u540c\u8cc7\u6599\u306b\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\u5177\u4f53\u7684\u306b\u3001\u3053\u306e\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u3068\u306f\u3001\u96fb\u5b50\u30e1\u30fc\u30eb\u672c\u6587\u306b\u53d6\u5f15\u60c5\u5831\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u5f53\u8a72\u96fb\u5b50\u30e1\u30fc\u30eb\u3092\u3001\u96fb\u5b50\u30e1\u30fc\u30eb\u306e\u6dfb\u4ed8\u30d5\u30a1\u30a4\u30eb\u306b\u3088\u308a\u53d6\u5f15\u60c5\u5831\uff08\u9818\u53ce\u66f8\u7b49\uff09\u304c\u6388\u53d7\u3055\u308c\u305f\u5834\u5408\u306f\u5f53\u8a72\u6dfb\u4ed8\u30d5\u30a1\u30a4\u30eb\u3092\u3001\u305d\u308c\u305e\u308c\u3001\u30cf\u30fc\u30c9\u30c7\u30a3\u30b9\u30af\u3001\u30b3\u30f3\u30d1\u30af\u30c8\u30c7\u30a3\u30b9\u30af\u3001\uff24\uff36\uff24\u3001\u78c1\u6c17\u30c6\u30fc\u30d7\u3001\u30af\u30e9\u30a6\u30c9\uff08\u30b9\u30c8\u30ec\u30fc\u30b8\uff09\u30b5\u30fc\u30d3\u30b9\u7b49\u306b\u8a18\u9332\u30fb\u4fdd\u5b58\u3059\u308b\u72b6\u614b\u306b\u3059\u308b\u3053\u3068\u3092\u3044\u3044\u307e\u3059\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\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff5c3\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u96fb\u5b50\u30e1\u30fc\u30eb\u3092\u4fdd\u5b58\u3059\u308b\u969b\u306f\u6cd5\u4ee4\u306b\u5f93\u3044\u3001\u96fb\u5b50\u30e1\u30fc\u30eb\u306e\u672c\u6587\u3001\u3042\u308b\u3044\u306f\u6dfb\u4ed8\u30d5\u30a1\u30a4\u30eb\u306b\u3042\u308b\u53d6\u5f15\u60c5\u5831\u3092\u30d1\u30bd\u30b3\u30f3\u3084\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306b\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528<\/h3>\n<p><span class=\"marker-under\">\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u53d6\u5f15\u60c5\u5831\u306e\u96fb\u5b50\u4fdd\u5b58\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<blockquote><p>\n\uff084\uff09\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u306b\u30b5\u30a4\u30c8\u3092\u8a2d\u3051\u3001\u5f53\u8a72\u30b5\u30a4\u30c8\u3092\u901a\u3058\u3066\u53d6\u5f15\u60c5\u5831\u3092\u6388\u53d7\u3059\u308b\u53d6\u5f15<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/050228\/02.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u6cd5\u7b2c2\u6761\uff08\uff08\u5b9a\u7fa9\uff09\uff09\u95a2\u4fc2<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u3064\u307e\u308a\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u3066\u53d6\u5f15\u66f8\u985e\u3092\u5171\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3082\u3001\u96fb\u5b50\u4fdd\u5b58\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3002\u53d6\u5f15\u60c5\u5831\u306e\u4fdd\u5b58\u65b9\u6cd5\u306b\u95a2\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\uff13 \u7b2c\u4e09\u8005\u7b49\u304c\u7ba1\u7406\u3059\u308b\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u9818\u53ce\u66f8\u7b49\u3092\u6388\u53d7\u3059\u308b\u5834\u5408<br \/>\n\u2474 \u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306b\u9818\u53ce\u66f8\u7b49\u3092\u4fdd\u5b58\u3059\u308b\u3002<br \/>\n\u2475 \u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u304b\u3089\u9818\u53ce\u66f8\u7b49\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u3001\u30b5\u30fc\u30d0\u7b49\u306b\u4fdd\u5b58\u3059\u308b\u3002<\/p>\n<p>\uff14 \u5f93\u696d\u54e1\u304c\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u7b49\u306e\u30a2\u30d7\u30ea\u3092\u5229\u7528\u3057\u3066\u3001\u7d4c\u8cbb\u3092\u7acb\u3066\u66ff\u3048\u305f\u5834\u5408\u5f93\u696d\u54e1\u306e\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u7b49\u306b\u8868\u793a\u3055\u308c\u308b\u9818\u53ce\u66f8\u30c7\u30fc\u30bf\u3092\u96fb\u5b50\u30e1\u30fc\u30eb\u306b\u3088\u308a\u9001\u4fe1\u3055\u305b\u3066\u3001\u81ea\u793e\u30b7\u30b9\u30c6\u30e0\u306b\u4fdd\u5b58\u3059\u308b\u3002\u306a\u304a\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u3044\u308f\u3086\u308b\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8\u306b\u3088\u308b\u9818\u53ce\u66f8\u306e\u753b\u50cf\u30c7\u30fc\u30bf\u3067\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<br \/>\n\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\uff5c23\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u5185\u3067\u9818\u53ce\u66f8\u3092\u5171\u6709\u3001\u307e\u305f\u306f\u5f93\u696d\u54e1\u304c\u9818\u53ce\u66f8\u3092\u30b9\u30af\u30b7\u30e7\u3057\u307e\u3059\u3002\u3069\u3061\u3089\u306e\u5834\u5408\u306b\u3082\u9818\u53ce\u66f8\u306f\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u53d6\u5f15\u60c5\u5831\u306b\u3042\u305f\u308b\u306e\u3067\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u5185\u3001\u307e\u305f\u306f\u30b5\u30fc\u30d0\u30fc\u3067\u4fdd\u5b58\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>EDI\u30b7\u30b9\u30c6\u30e0\u306e\u5229\u7528<\/h3>\n<p><span class=\"marker-under\">EDI\u30b7\u30b9\u30c6\u30e0\u203b\u3092\u5229\u7528\u3057\u305f\u53d6\u5f15\u3082\u96fb\u5b50\u4fdd\u5b58\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u6cd5\u4ee4\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<div class=\"note_box\">\u203bEDI\u30b7\u30b9\u30c6\u30e0\u3068\u306f\u3001\u4f01\u696d\u540c\u58eb\u304c\u767a\u6ce8\u66f8\u30fb\u5951\u7d04\u66f8\u30fb\u9818\u53ce\u66f8\u3092\u81ea\u52d5\u7684\u306b\u4f5c\u6210\u3057\u3001\u96fb\u5b50\u7684\u306b\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u4ea4\u63db\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u306eEDI\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3044\u3066\u53d6\u5f15\u3092\u884c\u3063\u305f\u66f8\u985e\u3082\u3001\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/div>\n<blockquote><p>\n\uff081\uff09\u3044\u308f\u3086\u308bEDI\u53d6\u5f15<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/050228\/02.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u6cd5\u7b2c2\u6761\uff08\uff08\u5b9a\u7fa9\uff09\uff09\u95a2\u4fc2<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>EDI\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3057\u3066\u884c\u308f\u308c\u308b\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3001\u300e\u53d7\u9818\u3057\u305f\u6ce8\u6587\u66f8\u3001\u9818\u53ce\u66f8\u306a\u3069\u53d6\u5f15\u306b\u95a2\u9023\u3057\u3066\u53d7\u9818\u3057\u305f\u3082\u306e\u300f\u3092\u53d6\u5f15\u60c5\u5831\u3068\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\u6cd5\u7b2c2\u6761\u7b2c6\u53f7\u306b\u304a\u3044\u3066\u3001\u96fb\u5b50\u53d6\u5f15\u3068\u306f\u3001\u300c\u53d6\u5f15\u60c5\u5831\uff08\u53d6\u5f15\u306b\u95a2\u3057\u3066\u53d7\u9818\u3057\u3001\u53c8\u306f\u4ea4\u4ed8\u3055\u308c\u308b\u6ce8\u6587\u66f8\u3001\u5951\u7d04\u66f8\u3001\u9001\u308a\u72b6\u3001\u9818\u53ce\u66f8\u3001\u898b\u7a4d\u66f8\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u66f8\u985e\u306b\u901a\u5e38\u8a18\u8f09\u3055\u308c\u308b\u4e8b\u9805\u3092\u3044\u3046\u3002\uff09\u306e\u6388\u53d7\u3092\u96fb\u78c1\u7684\u65b9\u5f0f\u306b\u3088\u308a\u884c\u3046\u53d6\u5f15\u3092\u3044\u3046\u3002\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u7b49\u306e\u6025\u901f\u306a\u9032\u5c55\u306b\u3088\u308a\u3001\u3044\u308f\u3086\u308bEDI\uff08Electronic Data Interchange\uff09\u53d6\u5f15\u4ee5\u5916\u306b\u3082\u3001\u69d8\u3005\u306a\u53d6\u5f15\u5f62\u614b\u304c\u767a\u751f\u3057\u3066\u304d\u3066\u304a\u308a\u3001\u7d0d\u7a0e\u8005\u304c\u884c\u3063\u3066\u3044\u308b\u53d6\u5f15\u304c\u96fb\u5b50\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306e\u5224\u65ad\u306b\u8ff7\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u53d6\u5f15\u60c5\u5831\u306e\u6388\u53d7\u304c\u96fb\u78c1\u7684\u65b9\u5f0f\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u308b\u53d6\u5f15\u306f\u3059\u3079\u3066\u8a72\u5f53\u3059\u308b\u306e\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u5185\u5bb9\u3092\u3042\u308b\u7a0b\u5ea6\u660e\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u4e00\u822c\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u96fb\u5b50\u53d6\u5f15\u306b\u3064\u3044\u3066\u5ff5\u306e\u305f\u3081\u4f8b\u793a\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/050228\/02.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u6cd5\u7b2c2\u6761\uff08\uff08\u5b9a\u7fa9\uff09\uff09\u95a2\u4fc2<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u4fbf\u5229\u306aEDI\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3057\u305f\u53d6\u5f15\u306b\u3064\u3044\u3066\u3082\u3001\u53d6\u5f15\u60c5\u5831\u306b\u95a2\u9023\u3059\u308b\u66f8\u985e\u306f\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2024%E5%B9%B41%E6%9C%88%E3%81%BE%E3%81%A7%E3%81%AB%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%E5%BF%9C%E6%96%B9%E6%B3%95\"><\/span>2024\u5e741\u6708\u307e\u3067\u306b\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u5fdc\u65b9\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u691c\u8a0e\u304c\u5fc5\u8981\u306a\u3082\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u5bfe\u8c61\u5e33\u7968\u3092\u68da\u5378\u3059\u308b<\/li>\n<li>\u96fb\u5b50\u4fdd\u5b58\u65b9\u6cd5\u3092\u6c7a\u3081\u308b<\/li>\n<li>\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b<\/li>\n<\/ul>\n<h4>\u5bfe\u8c61\u5e33\u7968\u3092\u68da\u5378\u3059\u308b<\/h4>\n<p>\u307e\u305a\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u5e33\u7968\u3092\u68da\u5378\u3057\u307e\u3057\u3087\u3046\u3002\u81ea\u793e\u306b\u304a\u3051\u308b\u5bfe\u8c61\u5e33\u7968\u306e\u7a2e\u985e\u3084\u72b6\u6cc1\u3092\u3001\u4e8b\u524d\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002\u3053\u306e\u3068\u304d\u306e\u78ba\u8a8d\u4e8b\u9805\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u73fe\u5728\u53d6\u308a\u6271\u3063\u3066\u3044\u308b\u66f8\u985e\u306e\u7a2e\u985e<\/li>\n<li>\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u6388\u53d7\u3057\u3066\u3044\u308b\u66f8\u985e<\/li>\n<li>\u7d19\u3067\u6388\u53d7\u3057\u3066\u3044\u308b\u66f8\u985e<\/li>\n<li>\u5404\u66f8\u985e\u306b\u304a\u3044\u3066\u4fdd\u5b58\u306a\u3069\u306b\u5229\u7528\u3057\u3066\u3044\u308b\u30b7\u30b9\u30c6\u30e0<\/li>\n<\/ul>\n<p>\u4e0a\u8a18\u3092\u5b9f\u884c\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u300e\u5404\u66f8\u985e\u306e\u6388\u53d7\u72b6\u6cc1\u30fb\u5229\u7528\u3057\u3066\u3044\u308b\u30b7\u30b9\u30c6\u30e0\u300f\u3092\u4e00\u89a7\u5316\u3067\u304d\u307e\u3059\u3002<\/p>\n<table>\n<tr>\n<td>\u66f8\u985e\u306e\u4f8b<\/td>\n<td>\u91cd\u8981\u5ea6<\/td>\n<td>\u53d7\u3051\u53d6\u308a\u72b6\u6cc1<\/td>\n<td>\u767a\u884c\u72b6\u6cc1<\/td>\n<\/tr>\n<tr>\n<td>\u5951\u7d04\u66f8<\/td>\n<td>\u91cd\u8981<\/td>\n<td>\u96fb\u5b50<\/td>\n<td>\u96fb\u5b50<\/td>\n<\/tr>\n<tr>\n<td>\u9818\u53ce\u66f8<\/td>\n<td>\u91cd\u8981<\/td>\n<td>\u96fb\u5b50\u3068\u7d19<\/td>\n<td>\u96fb\u5b50\u3068\u7d19<\/td>\n<\/tr>\n<tr>\n<td>\u8acb\u6c42\u66f8<\/td>\n<td>\u91cd\u8981<\/td>\n<td>\u96fb\u5b50<\/td>\n<td>\u96fb\u5b50\u3068\u7d19<\/td>\n<\/tr>\n<tr>\n<td>\u7d0d\u54c1\u66f8<\/td>\n<td>\u91cd\u8981<\/td>\n<td>\u96fb\u5b50<\/td>\n<td>\u7279\u306b\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td>\u898b\u7a4d\u66f8<\/td>\n<td>\u4e00\u822c<\/td>\n<td>\u96fb\u5b50<\/td>\n<td>\u96fb\u5b50<\/td>\n<\/tr>\n<tr>\n<td>\u6ce8\u6587\u66f8<\/td>\n<td>\u4e00\u822c<\/td>\n<td>\u96fb\u5b50\u3068\u7d19<\/td>\n<td>\u96fb\u5b50<\/td>\n<\/tr>\n<tr>\n<td>\u691c\u53ce\u66f8<\/td>\n<td>\u4e00\u822c<\/td>\n<td>\u96fb\u5b50\u3068\u7d19<\/td>\n<td>\u7279\u306b\u306a\u3057<\/td>\n<\/tr>\n<\/table>\n<p>\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3068\u72b6\u6cc1\u306e\u628a\u63e1\u304c\u5b8c\u4e86\u3057\u307e\u3057\u305f\u3089\u3001\u6b21\u306f\u5404\u66f8\u985e\u3092\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u3063\u3066\u3044\u304f\u304b\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002\u4f8b\u3048\u3070\u4e0a\u8868\u3067\u8a00\u3044\u307e\u3059\u3068\u300c\u73fe\u5728\u3001\u9818\u53ce\u66f8\u306f\u96fb\u5b50\u3068\u7d19\u306e\u4e21\u65b9\u3067\u6388\u53d7\u3057\u3066\u3044\u308b\u304c\u3001\u96fb\u5b50\u306b\u5b8c\u5168\u306b\u5207\u308a\u66ff\u3048\u3088\u3046\u304b\u300d\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u3053\u306e\u3068\u304d\u3001\u8cac\u4efb\u8005\u304a\u3088\u3073\u7d4c\u55b6\u4e0a\u5c64\u90e8\u3060\u3051\u3067\u306f\u5224\u65ad\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u7d4c\u55b6\u4e0a\u5c64\u90e8\u304c\u5b9f\u969b\u306e\u4fdd\u5b58\u4f5c\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u5b9f\u60c5\u3092\u5b8c\u74a7\u306b\u628a\u63e1\u3057\u304d\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u307e\u305a\u306f\u4fdd\u5b58\u696d\u52d9\u3092\u5b9f\u884c\u3057\u3066\u3044\u308b\u73fe\u5834\u62c5\u5f53\u8005\u306b\u30d2\u30a2\u30ea\u30f3\u30b0\u3059\u308b\u3053\u3068\u3092\u5f37\u304f\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u96fb\u5b50\u4fdd\u5b58\u304c\u6b53\u8fce\u3055\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3057\u3001\u5426\u5b9a\u7684\u306a\u610f\u898b\u304c\u51fa\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3069\u3061\u3089\u306b\u305b\u3088\u3001\u3058\u3063\u304f\u308a\u3068\u8a71\u3057\u5408\u3063\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<h3>\u96fb\u5b50\u4fdd\u5b58\u65b9\u6cd5\u3092\u6c7a\u3081\u308b<\/h3>\n<p><span class=\"marker-under\">\u6b21\u306b\u96fb\u5b50\u4fdd\u5b58\u65b9\u6cd5\uff08\u96fb\u5b50\u30c7\u30fc\u30bf\u5316\u3055\u305b\u308b\u65b9\u6cd5\uff09\u3092\u6c7a\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/span>\u96fb\u5b50\u4fdd\u5b58\u3092\u3059\u308b\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u9078\u629e\u80a2\u304c\u3042\u308a\u3001\u696d\u52d9\u72b6\u6cc1\u3084\u76ee\u7684\u306b\u5fdc\u3058\u3066\u9078\u3076\u3079\u304d\u65b9\u6cd5\u304c\u5909\u5316\u3059\u308b\u305f\u3081\u3001\u81ea\u793e\u306b\u6700\u3082\u30de\u30c3\u30c1\u3057\u305f\u624b\u6bb5\u3092\u63a2\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3067\u3044\u3048\u3070\u3001\u6587\u66f8\u3092PDF\u5316\u3059\u308b\u65b9\u6cd5\u306f\u4e3b\u306b3\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30b9\u30de\u30db\u3092\u4f7f\u3046<\/li>\n<li>\u30b3\u30d4\u30fc\u6a5f\u3092\u4f7f\u3046<\/li>\n<li>\u30b9\u30ad\u30e3\u30f3\u5c02\u7528\u6a5f\u5668\u3092\u4f7f\u3046<\/li>\n<\/ul>\n<p>\u30b9\u30de\u30db\u3092\u4f7f\u3046\u5834\u5408\u306f\u3001\u30b9\u30de\u30db\u3067\u30a2\u30d7\u30ea\u3092\u4f7f\u3063\u3066\u5199\u771f\u3092\u64ae\u308b\u3068\u304d\u3068\u540c\u3058\u3088\u3046\u306b\u66f8\u985e\u3092\u64ae\u5f71\u3057\u3001\u624b\u8efd\u306bPDF\u5316\u3067\u304d\u307e\u3059\u3002\u30b9\u30de\u30db\u304c\u3042\u308c\u3070\u5834\u6240\u3092\u9078\u3070\u305a\u3001\u7c21\u5358\u306b\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u5909\u63db\u51fa\u6765\u308b\u306e\u3067\u3068\u3066\u3082\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u4e00\u65b9\u3067\u30b3\u30d4\u30fc\u6a5f\u3082\u30b9\u30ad\u30e3\u30f3\u5c02\u7528\u6a5f\u5668\u3082\u3001\u4f1a\u793e\u306e\u6c7a\u3081\u3089\u308c\u305f\u5834\u6240\u3067\u884c\u308f\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3068\u3044\u3046\u5236\u7d04\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u5c02\u7528\u306e\u6a5f\u68b0\u3067\u884c\u3046\u306e\u3067\u30b9\u30de\u30db\u3068\u306f\u7570\u306a\u308a\u3001\u307e\u3068\u3081\u3066\u30b9\u30ad\u30e3\u30f3\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3002\u66f8\u985e\u3092\u5927\u91cf\u306b\u30b9\u30ad\u30e3\u30f3\u3059\u308b\u969b\u306b\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u4e00\u8a00\u3067\u96fb\u5b50\u4fdd\u5b58\u3068\u8a00\u3063\u3066\u3082\u3001\u9078\u3076\u3079\u304d\u624b\u6bb5\u306f\u72b6\u6cc1\u3084\u76ee\u7684\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u307e\u305a\u306f\u3001\u96fb\u5b50\u4fdd\u5b58\u65b9\u6cd5\u3092\u6c7a\u3081\u308b\u306e\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u73fe\u5834\u306e\u62c5\u5f53\u8005\u306a\u3069\u306b\u30d2\u30a2\u30ea\u30f3\u30b0\u3092\u3059\u308c\u3070\u3001\u6700\u9069\u306a\u96fb\u5b50\u4fdd\u5b58\u65b9\u6cd5\u3092\u898b\u3064\u3051\u3089\u308c\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b<\/h3>\n<p><span 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\/>\n\u307e\u305f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u8cac\u4efb\u8005\u3092\u5b9a\u3081\u308b\u3068\u3068\u3082\u306b\u3001\u7ba1\u7406\u898f\u5247\u3092\u4f5c\u6210\u3057\u3001\u3053\u308c\u3092\u5099\u3048\u4ed8\u3051\u308b\u306a\u3069\u3001\u7ba1\u7406\u30fb\u4fdd\u7ba1\u306b\u4e07\u5168\u3092\u671f\u3059\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/07denshi\/02.htm#a015\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u2161\u3000\u9069\u7528\u8981\u4ef6 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