{"id":1040,"date":"2023-09-14T03:40:49","date_gmt":"2023-09-14T03:40:49","guid":{"rendered":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1040"},"modified":"2026-01-09T05:14:43","modified_gmt":"2026-01-09T05:14:43","slug":"%e9%9b%bb%e5%ad%90%e5%b8%b3%e7%b0%bf%e4%bf%9d%e5%ad%98%e6%b3%95%e3%81%af%e3%81%84%e3%81%a4%e3%81%8b%e3%82%89%ef%bc%9f%e7%8c%b6%e4%ba%88%e6%9c%9f%e9%96%93%e3%83%bb%e6%94%b9%e6%ad%a3%e5%86%85%e5%ae%b9","status":"publish","type":"post","link":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1040","title":{"rendered":"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u3044\u3064\u304b\u3089\uff1f\u7336\u4e88\u671f\u9593\u30fb\u6539\u6b63\u5185\u5bb9\u30fb\u7fa9\u52d9\u5316\u3055\u308c\u305f\u70b9\u30fb\u5bfe\u5fdc\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u3044\u3046\u8a00\u8449\u3092\u30e1\u30c7\u30a3\u30a2\u3067\u898b\u308b\u6a5f\u4f1a\u304c\u591a\u304f\u306a\u308a\u307e\u3057\u305f\u30022024\u5e741\u6708\u304b\u3089\u7fa9\u52d9\u5316\u3055\u308c\u308b\u304b\u3089\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8a2d\u5099\u306e\u5c0e\u5165\u3084\u4eca\u307e\u3067\u306e\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span 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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=1040\/#%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AF%E3%81%84%E3%81%A4%E3%81%8B%E3%82%89%EF%BC%9F%E7%8C%B6%E4%BA%88%E6%9C%9F%E9%96%93%E3%82%82%E8%A7%A3%E8%AA%AC\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u3044\u3064\u304b\u3089\uff1f\u7336\u4e88\u671f\u9593\u3082\u89e3\u8aac\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u3044\u3064\u304b\u3089\uff1f\u7336\u4e88\u671f\u9593\u3082\u89e3\u8aac<\/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=1040\/#%E9%9B%BB%E5%AD%90%E4%BF%9D%E5%AD%98%E3%81%8C%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%AB%E3%81%A4%E3%81%84%E3%81%A6%E8%A7%A3%E8%AA%AC\" title=\"\u96fb\u5b50\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316\uff1f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\">\u96fb\u5b50\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316\uff1f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u3064\u3044\u3066\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=1040\/#%E9%9B%BB%E5%AD%90%E5%8F%96%E5%BC%95%E3%81%AF%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%8C2023%E5%B9%B4%E3%81%AB%E6%94%B9%E6%AD%A3\" title=\"\u96fb\u5b50\u53d6\u5f15\u306f\uff1f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c2023\u5e74\u306b\u6539\u6b63\">\u96fb\u5b50\u53d6\u5f15\u306f\uff1f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c2023\u5e74\u306b\u6539\u6b63<\/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=1040\/#%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%E3%81%A8%E5%AF%BE%E5%BF%9C%E6%96%B9%E6%B3%95%E3%82%92%E8%A7%A3%E8%AA%AC\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u8981\u4ef6\u3068\u5bfe\u5fdc\u65b9\u6cd5\u3092\u89e3\u8aac\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u8981\u4ef6\u3068\u5bfe\u5fdc\u65b9\u6cd5\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=1040\/#%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AB%E5%AF%BE%E5%BF%9C%E3%81%99%E3%82%8B%E3%81%9F%E3%82%81%E3%81%AB%E5%BF%85%E8%A6%81%E3%81%AA%E6%BA%96%E5%82%99\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u6e96\u5099\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u6e96\u5099<\/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%AF%E3%81%84%E3%81%A4%E3%81%8B%E3%82%89%EF%BC%9F%E7%8C%B6%E4%BA%88%E6%9C%9F%E9%96%93%E3%82%82%E8%A7%A3%E8%AA%AC\"><\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u3044\u3064\u304b\u3089\uff1f\u7336\u4e88\u671f\u9593\u3082\u89e3\u8aac<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u307e\u305a\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u958b\u59cb\u6642\u671f\u3068\u7336\u4e88\u671f\u9593\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u3044\u3064\u304b\u3089\uff1f<\/li>\n<li>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u7336\u4e88\u671f\u9593\u306f\uff1f<\/li>\n<\/ul>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u3044\u3064\u304b\u3089\uff1f<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u30012024\u5e741\u6708\u3088\u308a\u7fa9\u52d9\u5316\u3055\u308c\u307e\u3059\u3002<\/span>\u4eca\u306e\u3046\u3061\u306b\u5099\u3048\u308b\u306e\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u3046\u306a\u308a\u307e\u3059\u3068\u4fdd\u5b58\u8981\u4ef6\u304c\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u306f\u4ee5\u4e0b3\u3064\u306e\u4fdd\u5b58\u533a\u5206\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tr>\n<td>\u533a\u5206<\/td>\n<td>\u4fdd\u5b58\u5185\u5bb9<\/td>\n<\/tr>\n<tr>\n<td>\u2460\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<\/td>\n<td>\u6700\u521d\u304b\u3089\u4e00\u8cab\u3057\u3066\u30d1\u30bd\u30b3\u30f3\u7b49\u3067\u4f5c\u6210\u3057\u3066\u3044\u308b\u5e33\u7c3f\u3084\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e<\/td>\n<\/tr>\n<tr>\n<td>\u2461\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/td>\n<td>\u30b9\u30de\u30db\u3084\u30b9\u30ad\u30e3\u30ca\u3067\u8aad\u307f\u53d6\u3063\u305f\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58<\/td>\n<\/tr>\n<tr>\n<td>\u2462\u96fb\u5b50\u53d6\u5f15<\/td>\n<td>\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u3084\u308a\u3068\u308a\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\uff08\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\uff09\u3092\u4fdd\u5b58<\/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\uff5e\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306e\u6982\u8981\uff5e\uff5c1\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/p>\n<p>\t\u4f8b\u3048\u3070\u3001\u7d19\u3067\u53d7\u3051\u53d6\u3063\u305f\u9818\u53ce\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u3001\u30e1\u30fc\u30eb\u306b\u3066PDF\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u3063\u305f\u306e\u306a\u3089\u96fb\u5b50\u53d6\u5f15\u306e\u8981\u4ef6\u3092\u5b88\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u305e\u308c\u8981\u4ef6\u304c\u307e\u3063\u305f\u304f\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\t\u306a\u304a\u96fb\u5b50\u4fdd\u5b58\u3092\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u305c\u3072\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\u96fb\u5b50\u4fdd\u5b58\u6cd5\u306b\u7c21\u5358\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u7336\u4e88\u671f\u9593\u306f\uff1f<\/h3>\n<p>\t<span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u7336\u4e88\u671f\u9593\u306f2\u5e74\u9593\u3042\u308a\u307e\u3057\u305f\u3002<\/span>\u305d\u3082\u305d\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u65bd\u884c\u306f2022\u5e741\u6708\u304b\u3089\u5b9f\u65bd\u3055\u308c\u3066\u3044\u305f\u306e\u3067\u3059\u304c\u3001\u305d\u3053\u304b\u30892023\u5e7412\u670831\u65e5\u307e\u3067\u306f\u7336\u4e88\u671f\u9593\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u56fd\u7a0e\u5e81\u3067\u306f\u3001\u7336\u4e88\u671f\u9593\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u4ee4\u548c4\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u7d4c\u904e\u63aa\u7f6e\u3068\u3057\u3066\u6574\u5099\u3055\u308c\u305f\u5ba5\u6055\u63aa\u7f6e\u3092\u8e0f\u307e\u3048\u3001\u4ee4\u548c5\u5e7412\u670831\u65e5\u307e\u3067\u306b\u884c\u3046\u96fb\u5b50\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u4fdd\u5b58\u3059\u3079\u304d\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u66f8\u9762\u306b\u51fa\u529b\u3057\u3066\u4fdd\u5b58\u3057\u3001\u7a0e\u52d9\u8abf 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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\uff5c35\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u7336\u4e88\u671f\u9593\u5185\u306b\u304a\u3044\u3066\u306f\u3001\u53d7\u3051\u305f\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u7d19\u3067\u51fa\u529b\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3057\u305f\u3002\u305d\u308c\u306b\u4ed8\u3051\u52a0\u3048\u3066\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u8077\u54e1\u306e\u6c42\u3081\u306b\u5bfe\u3057\u3066\u3001\u66f8\u985e\u3092\u63d0\u793a\u3067\u304d\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u30012024\u5e741\u6708\u4ee5\u964d\u306f\u3001\u8981\u4ef6\u306b\u6cbf\u3063\u3066\u4fdd\u5b58\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u8981\u3059\u308b\u306b\u7fa9\u52d9\u5316\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002<\/p>\n<p>\u305f\u3060\u30572023\u5e74\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u6539\u6b63\u306b\u3088\u308a\u3001\u6761\u4ef6\u4ed8\u304d\u3067\u7d19\u4fdd\u5b58\u304c\u8a8d\u53ef\u3055\u308c\u307e\u3057\u305f\u3002\u4ee5\u4e0b\u306e2\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3001\u7d19\u306b\u3088\u308b\u51fa\u529b\u4fdd\u5b58\u304c\u8a8d\u53ef\u3055\u308c\u305f\u306e\u3067\u3059\u3002<\/p>\n<blockquote><p>\n\t\u6b21\u306e\u30a4\uff65\u30ed\u306e\u8981\u4ef6\u3092\u3044\u305a\u308c\u3082\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\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\u3053\u3068\u3068\u3055\u308c\u307e\u3057\u305f\u3002 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\u30ed\uff1a\u7a0e\u52d9\u8abf\u67fb\u7b49\u306e\u969b\u306b\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u300c\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u300d\u53ca\u3073\u305d\u306e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3057\u305f\u66f8\u9762\u306e\u63d0\u793a\uff65\u63d0\u51fa\u306e\u6c42\u3081\u306b\u305d\u308c\u305e\u308c\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\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\uff5e\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306e\u6982\u8981\uff5e\uff5c3\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u5ba5\u6055\u63aa\u7f6e\u306f\u3001\u9069\u7528\u9650\u5ea6\uff082023\u5e7412\u670831\u65e5\uff09\u3092\u3082\u3063\u3066\u5ec3\u6b62\u3068\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u306f\u3001\u300e\u96fb\u5b50\u30c7\u30fc\u30bf\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u5358\u306b\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u300f\u3068\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a2024\u5e741\u67081\u65e5\u4ee5\u964d\u3082\u3001\u7d19\u4fdd\u5b58\u304c\u8a8d\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u305f\u3063\u305f1\u5e74\u3067\u3053\u3053\u307e\u3067\u5185\u5bb9\u304c\u5909\u308f\u3063\u305f\u3053\u3068\u3092\u8e0f\u307e\u3048\u307e\u3059\u3068\u3001\u7d19\u4fdd\u5b58\u304c\u3044\u3064\u307e\u3067\u3082\u8a31\u3055\u308c\u308b\u3053\u3068\u306f\u8003\u3048\u306b\u304f\u3044\u3067\u3057\u3087\u3046\u3002\u4eca\u5f8c\u6570\u5e74\u306e\u3046\u3061\u306b\u6025\u907d\u3001\u96fb\u5b50\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316\u3055\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u96fb\u5b50\u4fdd\u5b58\u306e\u6e96\u5099\u306f\u3001\u3084\u306f\u308a\u9032\u3081\u3066\u304a\u304f\u306e\u304c\u7121\u96e3\u3067\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u5f93\u6765\u306e\u5ba5\u6055\u63aa\u7f6e\u3068\u30012023\u5e74\u306b\u65b0\u305f\u306b\u5b9a\u3081\u3089\u308c\u305f\u7336\u4e88\u63aa\u7f6e\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<blockquote><p>\u5ba5\u6055\u63aa\u7f6e\u3067\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u300c\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u300d\u306b\u5fdc\u3058\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\u4e0a\u8a18\u2476\u306e\u65b0\u305f\u306a\u7336\u4e88\u63aa\u7f6e\u3067\u306f\u3001\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3057\u305f\u66f8\u9762\u306e\u63d0\u793a\u30fb\u63d0\u51fa\u306e\u6c42\u3081\u306b\u52a0\u3048\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306b\u3064\u3044\u3066\u3082\u300c\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u300d\u306b\u3082\u5fdc\u3058\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\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\uff5e\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306e\u6982\u8981\uff5e\uff5c3\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u5ba5\u6055\u63aa\u7f6e\u3068\u7336\u4e88\u63aa\u7f6e\u306e\u9055\u3044\u3092\u3057\u3063\u304b\u308a\u3068\u628a\u63e1\u3057\u3066\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u5099\u3048\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E9%9B%BB%E5%AD%90%E4%BF%9D%E5%AD%98%E3%81%8C%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%AB%E3%81%A4%E3%81%84%E3%81%A6%E8%A7%A3%E8%AA%AC\"><\/span>\u96fb\u5b50\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316\uff1f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e3\u70b9\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\u304c\u65bd\u884c\u3055\u308c\u305f\u7406\u7531\u306f\uff1f<\/li>\n<li>\u5bfe\u8c61\u66f8\u985e\u306f\uff1f<\/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\u306f\u3001\u56fd\u7a0e\u95a2\u4fc2\u306e\u5e33\u7c3f\u3084\u66f8\u985e\u306a\u3069\u306e\u96fb\u5b50\u4fdd\u5b58\u3092\u8a8d\u3081\u305f\u6cd5\u5f8b\u306e\u3053\u3068\u3067\u3059\u3002<\/span>1998\u5e74\u306b\u5236\u5b9a\u3055\u308c\u3001\u8907\u6570\u56de\u306e\u6539\u6b63\u3092\u5b9f\u65bd\u3057\u305f\u7d4c\u7def\u304c\u3042\u308a\u307e\u3059\u3002\u7d4c\u7def\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<blockquote><p>\n\t\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\u3002 <\/p>\n<p>\t\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>\u5236\u5b9a\u5f53\u521d\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u3001\u73fe\u5728\u65bd\u884c\u3055\u308c\u3066\u3044\u308b\u5185\u5bb9\u3068\u306f\u9055\u3044\u3001\u975e\u5e38\u306b\u9650\u5b9a\u7684\u306a\u3082\u306e\u3067\u3057\u305f\u3002\u30b9\u30ad\u30e3\u30f3\u3057\u3066\u30c7\u30fc\u30bf\u4fdd\u5b58\u3092\u3059\u308b\u3053\u3068\u306f\u305d\u306e\u5f53\u6642\u306f\u3001\u8a8d\u53ef\u3055\u308c\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u305d\u306e\u5f8c2005\u5e74\u306b\u306a\u308a\u3001\u3088\u3046\u3084\u304f\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u304c\u8a8d\u53ef\u3055\u308c\u307e\u3059\u3002<\/p>\n<blockquote><p>\uff11 \u5e73\u621017\u5e74\u5ea6\uff08\u5275\u8a2d\uff09 \u5e73\u621017\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u96fb\u5b50\u7f72\u540d\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306b\u3088\u308a\u30b9\u30ad\u30e3\u30f3\u6587\u66f8\u306e\u5909\u66f4\u7b49 \u306e\u691c\u77e5\u304c\u53ef\u80fd\u3068\u306a\u3063\u305f\u3053\u3068\u53ca\u3073\u30f4\u30a1\u30fc\u30b8\u30e7\u30f3\u7ba1\u7406\u306b\u3088\u308b\u30b9\u30ad\u30e3\u30f3\u6587\u66f8\u306e\u5909\u66f4\u5c65\u6b74\u3092\u4fdd\u6301\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u3063\u305f\u3053\u3068\u306a\u3069\u304b\u3089\u3001\u30b9\u30ad\u30e3\u30f3\u6587\u66f8\u306b\u3088\u308b\u4fdd\u5b58\u3092\u8a8d\u3081\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f \uff08\u5951\u7d04\u66f8\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u8a18\u8f09\u3055\u308c\u305f\u5951\u7d04\u91d1\u984d\u53c8\u306f\u53d7\u53d6\u91d1\u984d\u304c\uff13\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u8a8d\u3081\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002\uff09\u3002<\/p>\n<p>\t\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0022006-083_05.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\uff5c1\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u3053\u306e\u3088\u3046\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u3001\u6539\u6b63\u304c\u7e70\u308a\u8fd4\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u76f4\u8fd1\u306e\u6539\u6b63\u5185\u5bb9\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u5f8c\u8ff0\u3057\u307e\u3059\u306d\u3002<\/p>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u65bd\u884c\u3055\u308c\u305f\u7406\u7531\u306f\uff1f<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u65bd\u884c\u306e\u7406\u7531\u306f\u3001IT\u6280\u8853\u3092\u6d3b\u304b\u3057\u3066\u7a0e\u52d9\u3084\u4f1a\u8a08\u306e\u5206\u91ce\u3067\u30b3\u30b9\u30c8\u524a\u6e1b\u3068\u696d\u52d9\u52b9\u7387\u5316\u306e\u30cb\u30fc\u30ba\u304c\u9ad8\u307e\u3063\u3066\u3044\u305f\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002<\/span>\u56fd\u7a0e\u5e81\u306f\u3001\u7d4c\u7def\u3092\u6b21\u306e\u3088\u3046\u306b\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u9ad8\u5ea6\u60c5\u5831\u5316\u30fb\u30da\u30fc\u30d1\u30fc\u30ec\u30b9\u5316\u304c\u9032\u5c55\u3059\u308b\u4e2d\u3067\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u5206\u91ce\u3067\u3082\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u3092\u4f7f\u7528\u3057\u305f\u5e33\u7c3f\u66f8\u985e\u306e\u4f5c\u6210\u304c\u666e\u53ca\u3057\u3066\u304d\u3066\u304a\u308a\u3001\u7d4c\u6e08\u754c\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u95a2\u4fc2\u5404\u754c\u304b\u3089\u3001\u5e33\u7c3f\u66f8\u985e\u306e\u96fb\u78c1\u7684\u8a18\u9332\uff08\u3044\u308f\u3086\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\uff09\u53ca\u3073\u30de\u30a4\u30af\u30ed\u30d5\u30a3\u30eb\u30e0\u306b\u3088\u308b\u4fdd\u5b58\u306e\u5bb9\u8a8d\u306b\u3064\u3044\u3066\u3001\u304b\u306d\u3066\u304b\u3089\u5f37\u3044\u8981\u671b\u304c\u5bc4\u305b\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u3000\u653f\u5e9c\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u3046\u3057\u305f\u8981\u671b\u3092\u53d7\u3051\u3068\u3081\u3001\u898f\u5236\u7de9\u548c\u63a8\u9032\u8a08\u753b\u7b49\u306e\u95a3\u8b70\u6c7a\u5b9a\u3001\u7dca\u6025\u7d4c\u6e08\u5bfe\u7b56\u3001\u5e02\u5834\u958b\u653e\u554f\u984c\u82e6\u60c5\u51e6\u7406\u5bfe\u7b56\u672c\u90e8\u6c7a\u5b9a\u7b49\u306b\u304a\u3044\u3066\u3001\u5e73\u62109\u5e74\u5ea6\u672b\u307e\u3067\u306b\u3001\u5e33\u7c3f\u66f8\u985e\u306e\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308b\u4fdd\u5b58\u3092\u5bb9\u8a8d\u3059\u308b\u305f\u3081\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3053\u3068\u3092\u6c7a\u5b9a\u3057\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u3000\u3053\u306e\u3088\u3046\u306a\u95a2\u4fc2\u5404\u754c\u304b\u3089\u306e\u8981\u671b\u3084\u653f\u5e9c\u5168\u4f53\u3068\u3057\u3066\u306e\u53d6\u7d44\u3092\u8e0f\u307e\u3048\u3001\u5e73\u621010\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u9069\u6b63\u516c\u5e73\u306a\u8ab2\u7a0e\u3092\u78ba\u4fdd\u3057\u3064\u3064\u7d0d\u7a0e\u8005\u7b49\u306e\u5e33\u7c3f\u4fdd\u5b58\u306b\u4fc2\u308b\u8ca0\u62c5\u8efd\u6e1b\u3092\u56f3\u308b\u7b49\u306e\u89b3\u70b9\u304b\u3089\u3001\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308b\u4fdd\u5b58\u5236\u5ea6\u7b49\u306e\u5275\u8a2d\u7b49\u304c\u884c\u308f\u308c\u307e\u3057\u305f\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\n<\/p><\/blockquote>\n<p>\u60c5\u5831\u5316\u793e\u4f1a\u304c\u6025\u6fc0\u306b\u9032\u5c55\u3057\u3001\u30d1\u30bd\u30b3\u30f3\u3067\u4f5c\u6210\u3057\u305f\u30c7\u30fc\u30bf\u306e\u3084\u308a\u53d6\u308a\u304c\u4e3b\u6d41\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u4fdd\u5b58\u306b\u5bfe\u3059\u308b\u8003\u3048\u65b9\u3082\u3001\u6642\u4ee3\u306b\u5408\u308f\u305b\u3066\u5909\u5316\u3055\u305b\u308b\u3079\u304d\u3067\u3042\u308a\u3001\u305d\u308c\u306b\u4f34\u3044\u8981\u671b\u304c\u5f37\u304b\u3063\u305f\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3092\u5236\u5b9a\u3057\u305f\u306e\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5bfe\u8c61\u66f8\u985e\u306f\uff1f<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u306f\u5bfe\u8c61\u66f8\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f<\/li>\n<li>\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\uff08\u96fb\u5b50\u53d6\u5f15\u542b\u3080\uff09<\/li>\n<\/ul>\n<p>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u3068\u306f\u3001\u4f01\u696d\u304c\u884c\u3063\u3066\u3044\u308b\u53d6\u5f15\u3084\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u8a18\u9332\u3057\u305f\u5e33\u7c3f\u306e\u3053\u3068\u3067\u3059\u3002\u56fd\u7a0e\u5e81\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\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>\t\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\u3000\u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u4fdd\u5b58\u671f\u9593<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u8ca1\u7523\u72b6\u6cc1\u306a\u3069\u3001\u69d8\u3005\u306a\u5185\u5bb9\u306e\u6587\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u65b9\u306e\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u3068\u306f\u3001\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u308b\u66f8\u985e\u306e\u3053\u3068\u3067\u3059\u3002\u5bfe\u8c61\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<blockquote><p>\n\t\u5bfe\u8c61\u3068\u306a\u308b\u66f8\u985e\u306f\uff1f<br \/>\n\u25c6\u81ea\u5df1\u304c\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fc\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e<br \/>\n\uff08\u4f8b\uff09\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306a\u3069<br \/>\n\u25c6\u81ea\u5df1\u304c\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fc\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3057\u3066\u53d6\u5f15\u76f8\u624b\u306b\u4ea4\u4ed8\u3059\u308b\u66f8\u985e\u306e\u5199\u3057<br \/>\n\uff08\u4f8b\uff09\u898b\u7a4d\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u7d0d\u54c1\u66f8 \u306a\u3069\u306e\u63a7\u3048<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sonota\/0018004-061_01.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u306f\u3058\u3081\u307e\u305b\u3093\u304b\u3001\u5e33\u7c3f\u66f8\u985e\u306e\u96fb\u5b50\u5316\uff01\uff5c1\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\u306a\u3069\u6c7a\u7b97\u306e\u969b\u306b\u8a08\u7b97\u30fb\u6574\u7406\u3055\u308c\u305f\u66f8\u985e\u3092\u6307\u3057\u307e\u3059\u3002\u30d1\u30bd\u30b3\u30f3\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3057\u305f\u30c7\u30fc\u30bf\u3067\u306e\u4fdd\u5b58\u306f\u3082\u3061\u308d\u3093\u3001\u63a7\u3048\u306e\u4fdd\u5b58\u3082\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306f\u3001\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\u3068\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306e2\u3064\u306b\u5206\u304b\u308c\u308b\u306e\u3067\u3059\u304c\u3001\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306f\u305d\u3053\u304b\u3089\u3055\u3089\u306b\u300e\u91cd\u8981\u66f8\u985e\u30fb\u4e00\u822c\u66f8\u985e\u300f\u306e2\u7a2e\u985e\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tr>\n<td>\u66f8\u985e<\/td>\n<td>\u91cd\u8981\u66f8\u985e<\/td>\n<td>\u4e00\u822c\u66f8\u985e<\/td>\n<\/tr>\n<tr>\n<td>\u533a\u5206<\/td>\n<td>\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\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\u3057\u306a\u3044\u66f8\u985e<\/td>\n<\/tr>\n<tr>\n<td>\u5177\u4f53\u4f8b<\/td>\n<td>\u5951\u7d04\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u9818\u53ce\u66f8\u306a\u3069<\/td>\n<td>\u898b\u7a4d\u66f8\u3001\u6ce8\u6587\u66f8\u3001\u691c\u53ce\u66f8\u306a\u3069<\/td>\n<\/tr>\n<\/table>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sonota\/0018004-061_02.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u306f\u3058\u3081\u307e\u305b\u3093\u304b\u3001\u66f8\u985e\u306e\u96fb\u5b50\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\uff01\uff5c2\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/p>\n<p>\t\u4fdd\u5b58\u533a\u5206\u306e\u8981\u4ef6\u306b\u3088\u3063\u3066\u306f\u91cd\u8981\u66f8\u985e\u304b\u4e00\u822c\u66f8\u985e\u304b\u3067\u3001\u53d6\u308a\u6271\u3044\u65b9\u304c\u5909\u5316\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3057\u3063\u304b\u308a\u3068\u628a\u63e1\u3057\u3066\u9069\u5207\u306a\u96fb\u5b50\u4fdd\u5b58\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002\u5404\u4fdd\u5b58\u533a\u5206\u306e\u8981\u4ef6\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E9%9B%BB%E5%AD%90%E5%8F%96%E5%BC%95%E3%81%AF%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%8C2023%E5%B9%B4%E3%81%AB%E6%94%B9%E6%AD%A3\"><\/span>\u96fb\u5b50\u53d6\u5f15\u306f\uff1f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c2023\u5e74\u306b\u6539\u6b63<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u76f4\u8fd1\u3060\u3051\u30672\u56de\u6539\u6b63\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4ee4\u548c4\u5e74\uff082022\u5e74\uff09\u306b\u65bd\u884c\uff01\u6539\u6b63\u5185\u5bb9\u306f\uff1f<\/li>\n<li>\u4ee4\u548c5\u5e74\uff082023\u5e74\uff09\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u518d\u5ea6\u6539\u6b63\uff01<\/li>\n<\/ul>\n<h3>\u4ee4\u548c4\u5e74\uff082022\u5e74\uff09\u306b\u65bd\u884c\uff01\u6539\u6b63\u5185\u5bb9\u306f\uff1f<\/h3>\n<p><span class=\"marker-under\">2022\u5e74\u306e\u6539\u6b63\u3067\u306f\u5927\u5e45\u306a\u898b\u76f4\u3057\u304c\u3055\u308c\u307e\u3057\u305f\u3002<\/span>\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"note_box\">\n\t\uff5e\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\uff08\u533a\u5206\u2460\uff09\u306b\u95a2\u3059\u308b\u6539\u6b63\u4e8b\u9805\uff5e<br \/>\n1.\t\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u304c\u5ec3\u6b62<br \/>\n2.\t\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306b\u4fc2\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u306e\u6574\u5099<br \/>\n3.\t\u6700\u4f4e\u9650\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u96fb\u5b50\u5e33\u7c3f\u306b\u3064\u3044\u3066\u3082\u3001\u96fb\u78c1\u6c17\u7684\u8a18\u9332\u306b\u3088\u308b\u4fdd\u5b58\u304c\u53ef\u80fd<\/p>\n<p>\uff5e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\uff08\u533a\u5206\u2461\uff09\u306b\u95a2\u3059\u308b\u6539\u6b63\u4e8b\u9805\uff5e<br \/>\n1.\t\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u304c\u5ec3\u6b62<br \/>\n2.\t\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8981\u4ef6\u3001\u691c\u7d22\u8981\u4ef6\u7b49\u306b\u3064\u3044\u3066\u306e\u8981\u4ef6\u7de9\u548c<br \/>\n3.\t\u9069\u6b63\u4e8b\u52d9\u51e6\u7406\u8981\u4ef6\u306e\u5ec3\u6b62<br \/>\n4.\t\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3055\u308c\u305f\u96fb\u78c1\u7684\u8a18\u9332\u306b\u95a2\u9023\u3057\u305f\u4e0d\u6b63\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u91cd\u52a0\u7b97\u7a0e\u306e\u52a0\u91cd\u63aa\u7f6e\u306e\u6574\u5099<\/p>\n<p>\uff5e\u96fb\u5b50\u53d6\u5f15\uff08\u533a\u5206\u2462\uff09\u306b\u95a2\u3059\u308b\u6539\u6b63\u4e8b\u9805\uff5e<br \/>\n1.\t\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8981\u4ef6\u53ca\u3073\u691c\u7d22\u8981\u4ef6\u306b\u3064\u3044\u3066\u306e\u8981\u4ef6\u7de9\u548c<br \/>\n2.\t\u9069\u6b63\u306a\u4fdd\u5b58\u3092\u62c5\u4fdd\u3059\u308b\u63aa\u7f6e\u3068\u3057\u3066\u306e\u898b\u76f4\u3057<\/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>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09\n<\/div>\n<p>\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306f\u5370\u5237\u306b\u3088\u308b\u51fa\u529b\u3092\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u305d\u306e\u307e\u307e\u96fb\u5b50\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p>\u4eca\u307e\u3067\u5370\u5237\u3057\u3066\u4fdd\u5b58\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u5f53\u305f\u308a\u524d\u3060\u3063\u305f\u4f01\u696d\u306b\u306f\u3001\u62b5\u6297\u306e\u3042\u308b\u6539\u6b63\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u69d8\u3005\u306a\u696d\u52d9\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u3060\u3051\u3067\u306a\u304f\u6e96\u5099\u3059\u3079\u304d\u30e2\u30ce\u3082\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5927\u304d\u306a\u5f71\u97ff\u304c\u3042\u3063\u305f\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h3>\u4ee4\u548c5\u5e74\uff082023\u5e74\uff09\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u518d\u5ea6\u6539\u6b63\uff01<\/h3>\n<p><span class=\"marker-under\">2023\u5e74\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u518d\u5ea6\u3001\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002<\/span>\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"note_box\">\n\u2460\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u4e3b\u306a\u6539\u6b63\u5185\u5bb9<br \/>\n1. \u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306b\u4fc2\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5e33\u7c3f\u306e\u898b\u76f4\u3057<\/p>\n<p>\u2461\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u4e3b\u306a\u6539\u6b63\u4e8b\u9805<br \/>\n1. \u89e3\u50cf\u5ea6\u30fb\u968e\u8abf\u30fb\u5927\u304d\u3055\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u4fdd\u5b58\u304c\u4e0d\u8981<br \/>\n2. \u5165\u529b\u8005\u7b49\u60c5\u5831\u306e\u78ba\u8a8d\u8981\u4ef6\u4e0d\u8981<br \/>\n3. \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<\/p>\n<p>\u2462\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u4e3b\u306a\u6539\u6b63\u4e8b\u9805<br \/>\n1. \u691c\u7d22\u6a5f\u80fd\u306e\u5168\u3066\u3092\u4e0d\u8981\u3068\u3059\u308b\u63aa\u7f6e\u306e\u5bfe\u8c61\u8005\u306e\u898b\u76f4\u3057<br \/>\n2. \u4ee4\u548c4\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u63aa\u7f6e\u3055\u308c\u305f\u300c\u5ba5\u6055\u63aa\u7f6e\u300d\u306f\u3001\u9069\u7528\u9650\u5ea6\u3092\u3082\u3063\u3066\u5ec3\u6b62<br \/>\n3. \u65b0\u305f\u306a\u7336\u4e88\u63aa\u7f6e\u306e\u6574\u5099<\/p>\n<p>\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\uff5e\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306e\u6982\u8981\uff5e<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09\n<\/div>\n<p>\u524d\u8ff0\u3057\u305f\u3068\u304a\u308a\u6700\u5927\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u6539\u6b63\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3067\u3082\u5bfe\u8c61\u5e33\u7c3f\u306e\u898b\u76f4\u3057\u3068\u4e0d\u8981\u6848\u4ef6\u3092\u6574\u7406\u3059\u308b\u3053\u3068\u3067\u4fdd\u5b58\u6761\u4ef6\u306e\u30b9\u30ea\u30e0\u5316\u3092\u5b9f\u65bd\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u3092\u884c\u3046\u3053\u3068\u3067\u4f01\u696d\u3078\u306e\u8ca0\u62c5\u8efd\u6e1b\u3092\u56f3\u3063\u305f\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\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%AE%E4%BF%9D%E5%AD%98%E8%A6%81%E4%BB%B6%E3%81%A8%E5%AF%BE%E5%BF%9C%E6%96%B9%E6%B3%95%E3%82%92%E8%A7%A3%E8%AA%AC\"><\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u8981\u4ef6\u3068\u5bfe\u5fdc\u65b9\u6cd5\u3092\u89e3\u8aac<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u533a\u5206\u306f\u4ee5\u4e0b3\u3064\u3067\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\u306a\u3069\u3092\u30c7\u30fc\u30bf\u4fdd\u5b58\u3059\u308b\u3068\u304d\u306f\u3001\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\u4ee5\u4e0b\u306e\u8868\u306e\u3068\u304a\u308a\u3002<\/p>\n<table>\n<tr>\n<td>\u8981\u4ef6\u6982\u8981<\/td>\n<td>\u512a\u826f\u5e33\u7c3f<\/td>\n<td>\u305d\u306e\u4ed6\u5e33\u7c3f<\/td>\n<td>\u66f8\u985e<\/td>\n<\/tr>\n<tr>\n<td>\u8a02\u6b63\u30fb\u524a\u9664\u3092\u78ba\u8a8d\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u4f7f\u7528<\/td>\n<td>\u3007<\/td>\n<td>\u2015<\/td>\n<td>\u2015<\/td>\n<\/tr>\n<tr>\n<td>\u696d\u52d9\u6642\u9593\u5f8c\u306e\u5165\u529b\u78ba\u8a8d\u304c\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u4f7f\u7528<\/td>\n<td>\u3007<\/td>\n<td>\u2015<\/td>\n<td>\u2015<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u5316\u5e33\u7c3f\u3068\u305d\u306e\u4ed6\u306e\u5e33\u7c3f\u306e\u95a2\u9023\u6027\u306e\u78ba\u8a8d<\/td>\n<td>\u3007<\/td>\n<td>\u2015<\/td>\n<td>\u2015<\/td>\n<\/tr>\n<tr>\n<td>\u30b7\u30b9\u30c6\u30e0\u95a2\u4fc2\u66f8\u985e\u306a\u3069\u306e\u5099\u3048\u4ed8\u3051<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u30fb\u4fdd\u5b58\u5834\u6240\u306b\u6a5f\u5668\u985e\u306e\u64cd\u4f5c\u30de\u30cb\u30e5\u30a2\u30eb\u5099\u3048\u4ed8\u3051<br \/>\n\t\u30fb\u8a18\u9332\u753b\u9762\u3092\u660e\u77ad\u304b\u3064\u901f\u3084\u304b\u306b\u51fa\u529b<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u691c\u7d22\u8981\u4ef6<br \/>\n\t\u2460\u53d6\u5f15\u5e74\u6708\u65e5\u30fb\u91d1\u984d\u30fb\u53d6\u5f15\u5148\u306b\u3088\u308a\u691c\u7d22\u53ef<br \/>\n\t\u2461\u65e5\u4ed8\u30fb\u91d1\u984d\u306e\u7bc4\u56f2\u6307\u5b9a\u306b\u3088\u308b\u691c\u7d22\u53ef<br \/>\n\t\u24622\u4ee5\u4e0a\u306e\u9805\u76ee\u7d44\u307f\u5408\u308f\u305b\u6761\u4ef6\u3067\u306e\u691c\u7d22\u53ef<\/td>\n<td>&nbsp;<br \/>\n\t\u3007\u203b1<br \/>\n\t\u3007\u203b1<br \/>\n\t\u3007\u203b1<\/td>\n<td>&nbsp;<br \/>\n\t\u2015<br \/>\n\t\u2015<br \/>\n\t\u2015\n\t<\/td>\n<td>&nbsp;<br \/>\n\t\u2015\u203b3<br \/>\n\t\u2015\u203b3<br \/>\n\t\u2015<\/td>\n<\/tr>\n<tr>\n<td>\u7a0e\u52d9\u8077\u54e1\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u306b\u5bfe\u5fdc\u53ef<\/td>\n<td>\u2015\u203b1<\/td>\n<td>\u3007\u203b2<\/td>\n<td>\u3007\u203b3<\/td>\n<\/tr>\n<\/table>\n<p>\t\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sonota\/0018004-061_01.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u306f\u3058\u3081\u307e\u305b\u3093\u304b\u3001\u5e33\u7c3f\u306e\u96fb\u5b50\u5316\uff01\uff5c2\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670811\u65e5\u6642\u70b9\uff09<\/p>\n<p>\t\u203b1\uff1a\u691c\u7d22\u8981\u4ef6\u2460\uff5e\u2462\u306b\u3064\u3044\u3066\u3001\u4fdd\u5b58\u7fa9\u52d9\u8005\u304c\u3001\u7a0e\u52d9\u8077\u54e1\u306b\u3088\u308b\u8cea\u554f\u691c\u67fb\u6a29\u306b\u57fa\u3065\u304f\u96fb\u5b50\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\u306f\u3001\u2461\u2462\u304c\u4e0d\u8981<br \/>\n\u203b2\uff1a\u201d\u512a\u826f\u201d\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u4e0d\u8981<br \/>\n\u203b3\uff1a\u53d6\u5f15\u5e74\u6708\u65e5\u305d\u306e\u4ed6\u306e\u65e5\u4ed8\u306b\u3088\u308a\u691c\u7d22\u304c\u3067\u304d\u308b\u6a5f\u80fd\u53ca\u3073\u305d\u306e\u7bc4\u56f2\u3092\u6307\u5b9a\u3057\u3066\u6761\u4ef6\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6a5f\u80fd\u3092\u78ba\u4fdd\u3057\u3066\u3044\u308b\u5834\u306b\u306f\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\u304a\u304f\u3053\u3068\u306e\u8981\u4ef6\u304c\u4e0d\u8981<\/p>\n<p>\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u3068\u306f\u3001\u300e\u8a02\u6b63\u306a\u3069\u306e\u5c65\u6b74\u304c\u6b8b\u308b\u3053\u3068\u30fb\u5e33\u7c3f\u9593\u3067\u76f8\u4e92\u95a2\u9023\u6027\u304c\u3042\u308b\u3053\u3068\u30fb\u691c\u7d22\u6a5f\u80fd\u304c\u3042\u308b\u3053\u3068\u30fb\u30e2\u30cb\u30bf\u30fc\u3001\u8aac\u660e\u66f8\u306a\u3069\u3092\u5099\u3048\u4ed8\u3051\u308b\u3053\u3068\u300f\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5e33\u7c3f\u306e\u3053\u3068\u3002\u9752\u8272\u7533\u8acb\u306e\u63a7\u9664\u3092\u72d9\u3046\u306e\u3067\u3042\u308c\u3070\u3001\u3053\u308c\u3089\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3064\u3064\u96fb\u5b50\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u4e00\u65b9\u3067\u3001\u6700\u4f4e\u9650\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u52b4\u529b\u3092\u304b\u3051\u305a\u3001\u308f\u305a\u304b\u306a\u624b\u9593\u3067\u96fb\u5b50\u4fdd\u5b58\u3067\u304d\u307e\u3059\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\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u9075\u5b88\u3057\u307e\u3057\u3087\u3046\u3002<\/span>\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\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\uff08\u8d64\u30fb\u7dd1\u30fb\u9752\u305d\u308c\u305e\u308c256\u968e\u8abf\u3010\u7d041677\u4e07\u8272\u3011\u4ee5\u4e0a\uff09\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\u30f3\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\" 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\u670811\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\u670811\u65e5\u6642\u70b9\uff09<\/p>\n<p>\u203b1\uff1a\u4e00\u822c\u66f8\u985e\uff08\u898b\u7a4d\u66f8\uff65\u6ce8\u6587\u66f8\u306a\u3069\u306e\u3088\u3046\u306b\u3001\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3057\u306a\u3044\u66f8\u985e\uff09\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<\/p><\/div>\n<p>\u8aad\u307f\u53d6\u3063\u305f\u753b\u50cf\u306b\u3064\u3044\u3066\u306f\u3001\u89e3\u50cf\u5ea6\u306a\u3069\u3068\u3044\u3063\u305f\u7d30\u304b\u3044\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u3084\u30c7\u30b8\u30bf\u30eb\u30ab\u30e1\u30e9\u3067\u64ae\u5f71\u3059\u308b\u5834\u5408\u306f\u6c17\u3092\u4ed8\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3067\u306f\u3001\u9075\u5b88\u3059\u3079\u304d\u8981\u4ef6\u304c\u305f\u304f\u3055\u3093\u3042\u308a\u307e\u3059\u3002\u753b\u50cf\u30c7\u30fc\u30bf\u3068\u3057\u3066\u7d19\u306b\u4ee3\u308f\u308b\u3082\u306e\u3067\u3059\u304b\u3089\u8981\u4ef6\u3092\u9075\u5b88\u3057\u3066\u9069\u5207\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6<\/h3>\n<p>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"note_box\">\n\t\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\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\uff5c4\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670811\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\u670811\u65e5\u6642\u70b9\uff09\n<\/div>\n<p><span class=\"marker-under\">\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u3092\u3059\u308b\u306b\u306f\u3001\u6539\u3056\u3093\u9632\u6b62\u306e\u63aa\u7f6e\u30fb\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u30fb\u898b\u8aad\u53ef\u80fd\u88c5\u7f6e\u306e\u5099\u4ed8\u3051\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<div class=\"note_box\">\n\t\u203b\u898b\u8aad\u53ef\u80fd\u88c5\u7f6e\u3068\u306f\uff1a\u30d1\u30bd\u30b3\u30f3\u306e\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3084\u30d7\u30ea\u30f3\u30bf\u306a\u3069\u753b\u9762\u4e0a\u3067\u78ba\u8a8d\u3084\u66f8\u9762\u3067\u51fa\u529b\u3059\u308b\u8a2d\u5099\u306e\u3053\u3068\u3067\u3059\u3002<\/div>\n<p>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3067\u306f\u5fc5\u8981\u306a\u8981\u4ef6\u3092\u7684\u78ba\u306b\u62bc\u3055\u3048\u3066\u3001\u30c7\u30fc\u30bf\u6539\u3056\u3093\u306e\u63aa\u7f6e\u3092\u53d6\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u691c\u7d22\u6a5f\u80fd\u3092\u4f7f\u7528\u3057\u3066\u7c21\u5358\u306b\u30c7\u30fc\u30bf\u3092\u691c\u7d22\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u3002\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u3068\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\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%AB%E5%AF%BE%E5%BF%9C%E3%81%99%E3%82%8B%E3%81%9F%E3%82%81%E3%81%AB%E5%BF%85%E8%A6%81%E3%81%AA%E6%BA%96%E5%82%99\"><\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u6e96\u5099<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u65bd\u884c\u3055\u308c\u308b\u307e\u3067\u306b\u3084\u308b\u3079\u304d\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u65b9\u6cd5\u3092\u6c7a\u3081\u308b<\/li>\n<li>\u4fdd\u5b58\u30b7\u30b9\u30c6\u30e0\u3092\u6c7a\u5b9a<\/li>\n<li>\u65b0\u305f\u306a\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u78ba\u5b9a<\/li>\n<\/ul>\n<h3>\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u65b9\u6cd5\u3092\u6c7a\u3081\u308b<\/h3>\n<p><span class=\"marker-under\">\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u65b9\u6cd5\u3092\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/span>\u4fdd\u5b58\u65b9\u6cd5\u304c\u660e\u78ba\u3067\u3059\u3068\u3001\u5f8c\u3005\u306b\u30c7\u30fc\u30bf\u3092\u63a2\u3057\u3084\u3059\u304f\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u30d1\u30bd\u30b3\u30f3\u5185\u306b\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0b2\u30d1\u30bf\u30fc\u30f3\u306e\u4fdd\u5b58\u306e\u4ed5\u65b9\u304c\u3042\u3063\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n<div class=\"note_box\">\n\t\u3010A\u3011<br \/>\n\u5e74\u5ea6\u30d5\u30a9\u30eb\u30c0\u5185\u306b\u6708\u5225\u30d5\u30a9\u30eb\u30c0\u3092\u8a2d\u3051\u3001\u305d\u306e\u4e2d\u306b\u3055\u3089\u306b\u53d6\u5f15\u5148\u5225\u306e\u30d5\u30a9\u30eb\u30c0\u3092\u8a2d\u3051\u3066\u683c\u7d0d<\/p>\n<p>\u3010B\u3011<br \/>\n\u5358\u306b\u30d5\u30a9\u30eb\u30c0\u5185\u306b\u683c\u7d0d\n<\/p><\/div>\n<p>\u3010A\u3011\u306e\u30d1\u30bf\u30fc\u30f3\u306f\u3001\u8a73\u7d30\u306a\u6c7a\u307e\u308a\u3054\u3068\u304c\u3042\u308a\u30c7\u30fc\u30bf\u3092\u78ba\u8a8d\u3057\u305f\u3044\u3068\u304d\u306b\u683c\u7d0d\u30d5\u30a9\u30eb\u30c0\u304c\u660e\u78ba\u306a\u3053\u3068\u304b\u3089\u691c\u7d22\u3059\u308b\u306e\u3082\u7c21\u5358\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3010B\u3011\u306e\u30d1\u30bf\u30fc\u30f3\u306f\u30011\u3064\u306e\u30d5\u30a9\u30eb\u30c0\u306b\u30d5\u30a1\u30a4\u30eb\u3092\u3069\u3093\u3069\u3093\u5165\u308c\u3066\u3044\u308b\u3060\u3051\u3002\u8a72\u5f53\u306e\u30d5\u30a9\u30eb\u30c0\u306b\u30c9\u30e9\u30c3\u30af\u30a2\u30f3\u30c9\u30c9\u30ed\u30c3\u30d7\u3059\u308b\u3060\u3051\u3067\u826f\u3044\u306e\u3067\u4f5c\u696d\u3068\u3057\u3066\u306f\u697d\u3067\u3059\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u6708\u3084\u53d6\u5f15\u3054\u3068\u306b\u4ed5\u5206\u3051\u3066\u3044\u306a\u3044\u305f\u3081\u306b\u3001\u691c\u7d22\u306b\u6642\u9593\u3092\u8981\u3057\u307e\u3059\u3002<\/p>\n<p>\u4eee\u306b\u30d5\u30a9\u30eb\u30c0\u306b\u683c\u7d0d\u3057\u305f\u66f8\u985e\u304c\u6570\u4e07\u679a\u30fb\u6570\u5341\u4e07\u679a\u3082\u3042\u308c\u3070\u3001\u305d\u306e\u5dee\u306f\u6b74\u7136\u3002\u4f7f\u7528\u3059\u308b\u30d1\u30bd\u30b3\u30f3\u306e\u30b9\u30da\u30c3\u30af\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u691c\u7d22\u7d50\u679c\u304c\u8868\u793a\u3055\u308c\u308b\u307e\u3067\u306e\u30b9\u30d4\u30fc\u30c9\u306b\u5927\u304d\u306a\u5dee\u304c\u3042\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002\u305d\u306e\u7d50\u679c\u30011\u3064\u306e\u6587\u66f8\u306e\u63a2\u3057\u3084\u3059\u3055\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u3053\u3068\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u3001\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u65b9\u6cd5\uff08\u30d5\u30a9\u30eb\u30c0\u306e\u8a2d\u3051\u65b9\uff09\u306f\u4e8b\u524d\u306b\u6c7a\u3081\u3066\u304a\u304f\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h3>\u4fdd\u5b58\u30b7\u30b9\u30c6\u30e0\u3092\u6c7a\u5b9a<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3057\u305f\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/span>\u4e0a\u8ff0\u3057\u307e\u3057\u305f\u3088\u3046\u306b\u4fdd\u5b58\u533a\u5206\u3054\u3068\u306e\u8981\u4ef6\u306f\u7d30\u304b\u304f\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u4fdd\u5b58\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3057\u305f\u65b9\u304c\u660e\u3089\u304b\u306b\u5bfe\u5fdc\u3057\u3084\u3059\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u4fdd\u5b58\u533a\u5206\u306b\u3064\u3044\u3066\u304a\u3055\u3089\u3044\u3092\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u4ee5\u4e0b\u306e3\u3064\u306e\u533a\u5206\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<ul>\n<li>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<\/li>\n<li>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/li>\n<li>\u96fb\u5b50\u53d6\u5f15<\/li>\n<\/ul>\n<p>\u5404\u4fdd\u5b58\u533a\u5206\u3092\u898b\u8fd4\u3057\u3066\u307f\u308b\u3068\u308f\u304b\u308a\u307e\u3059\u304c\u3001\u81ea\u793e\u3067\u5bfe\u5fdc\u3059\u308b\u306b\u306f\u96e3\u3057\u3044\u3082\u306e\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3057\u305f\u3088\u306d\u3002\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5247\u3063\u305f\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u6a5f\u80fd\u306a\u3069\u3092\u3001\u81ea\u793e\u3067\u5b8c\u74a7\u306b\u69cb\u7bc9\u3059\u308b\u306e\u306f\u306a\u304b\u306a\u304b\u96e3\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u306e\u3088\u3046\u306a\u3068\u304d\u3053\u305d\u3001\u96fb\u5b50\u4fdd\u5b58\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u77ed\u671f\u9593\u3067\u3001\u9a5a\u304f\u307b\u3069\u7c21\u5358\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u96fb\u5b50\u4fdd\u5b58\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u300eJIIMA\u8a8d\u8a3c\u203b\u300f\u304c1\u3064\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"note_box\">\n\u203bJIIMA\u8a8d\u8a3c\u3068\u306f\u3001\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u65e5\u672c\u6587\u66f8\u60c5\u5831\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u5354\u4f1a\uff08JIIMA\uff09\u304c\u5b9f\u65bd\u3057\u3066\u3044\u308b\u5236\u5ea6\u306e\u3053\u3068\u3002\n<\/div>\n<p>JIIMA\u306b\u8a8d\u8a3c\u3055\u308c\u3066\u3044\u308b\u30bd\u30d5\u30c8\u3084\u30b7\u30b9\u30c6\u30e0\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3001\u3044\u308f\u3070\u300e\u304a\u58a8\u4ed8\u304d\u300f\u3092\u53d7\u3051\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002\u305d\u306e\u305f\u3081JIIMA\u8a8d\u8a3c\u3092\u53d7\u3051\u3066\u3044\u308b\u30b7\u30b9\u30c6\u30e0\u3067\u3042\u308c\u3070\u3001\u5b89\u5fc3\u3057\u3066\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4fdd\u5b58\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001JIIMA\u8a8d\u8a3c\u3092\u53d7\u3051\u3066\u3044\u308b\u304b\u30921\u3064\u306e\u5224\u65ad\u6750\u6599\u306b\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u65b0\u305f\u306a\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u78ba\u5b9a<\/h3>\n<p><span 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