{"id":1049,"date":"2023-09-11T06:29:51","date_gmt":"2023-09-11T06:29:51","guid":{"rendered":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1049"},"modified":"2026-01-09T05:26:00","modified_gmt":"2026-01-09T05:26:00","slug":"%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%ef%bc%81%e3%82%bf%e3%82%a4%e3%83%a0%e3%82%b9%e3%82%bf%e3%83%b3%e3%83%97%e3%82%92%e7%84%a1%e6%96%99%e3%81%a7","status":"publish","type":"post","link":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1049","title":{"rendered":"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\uff01\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u7121\u6599\u3067\u4ed8\u4e0e\u3059\u308b\u65b9\u6cd5\u30fb\u4ed5\u7d44\u307f\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u306f\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u5fc5\u8981\u3060\u3051\u3069\u3001\u7121\u6599\u3067\u4ed8\u4e0e\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u306e\u304b\u306a\u300d<\/p>\n<p>\u62c5\u5f53\u8005\u306e\u65b9\u306e\u4e2d\u306b\u306f\u3001\u3053\u306e\u3088\u3046\u306b\u8003\u3048\u308b\u65b9\u3082\u3044\u308b\u30cf\u30ba\u3002\u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3059\u308b\u3053\u3068\u81ea\u4f53\u306f\u7121\u6599\u30c4\u30fc\u30eb\u3067\u3082\u53ef\u80fd\u3067\u3059\u3002Adobe Acrobat Reader DC\u306a\u3069\u306e\u30c4\u30fc\u30eb\u3092\u7528\u3044\u308c\u3070\u3001\u30ce\u30fc\u30b3\u30b9\u30c8\u3067\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3067\u5bfe\u5fdc\u3059\u308b\u300d\u3068\u306a\u308b\u3068\u8a71\u306f\u5225\u3067\u3059\u3002<span class=\"marker-under\">\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8981\u4ef6\u3067\u3042\u308b\u300e\u4e00\u62ec\u691c\u8a3c\u300f\u6a5f\u80fd\u304c\u3001\u7121\u6599\u30c4\u30fc\u30eb\u306b\u306f\u5099\u308f\u3063\u3066\u3044\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<blockquote><p>\n\t\u4f7f\u7528\u3059\u308b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306f\u3001\u898f\u5247\u7b2c\uff12\u6761\u7b2c\uff16\u9805\u7b2c\uff12\u53f7\u30ed\u306b\u898f\u5b9a\u3059\u308b\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u306b\u9650\u308a\u307e\u3059\u3002<br \/>\n\t\u2460 \u5f53\u8a72\u8a18\u9332\u4e8b\u9805\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\u3092\u901a\u3058\u3001\u5f53\u8a72\u696d\u52d9\u3092\u884c\u3046\u8005\u306b\u5bfe\u3057\u3066\u78ba\u8a8d\u3059\u308b\u65b9\u6cd5\u305d\u306e\u4ed6\u306e\u65b9\u6cd5\u306b\u3088\u308a\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3002<br \/>\n\t\u2461 \u8ab2\u7a0e\u671f\u9593\u4e2d\u306e\u4efb\u610f\u306e\u671f\u9593\u3092\u6307\u5b9a\u3057\u3001\u5f53\u8a72\u671f\u9593\u5185\u306b\u4ed8\u3057\u305f\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306b\u3064\u3044\u3066\u3001\u4e00\u62ec\u3057\u3066\u691c\u8a3c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3002<\/p>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-3.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2\u3011\uff5c20\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u4e00\u62ec\u691c\u8a3c\u3068\u306f\u3001\u8907\u6570\u306e\u30d5\u30a1\u30a4\u30eb\u306b\u5bfe\u3057\u3066\u300e\u6539\u3056\u3093\u3055\u308c\u3066\u3044\u306a\u3044\u304b\u30fb\u6709\u52b9\u671f\u9650\u304c\u5207\u308c\u3066\u3044\u306a\u3044\u304b\u300f\u3092\u3001\u540c\u6642\u306b\u78ba\u8a8d\u3067\u304d\u308b\u6a5f\u80fd\u306e\u3053\u3068\u3002\u3064\u307e\u308a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u304a\u3051\u308b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306f\u3001\u5358\u306b\u4ed8\u4e0e\u3067\u304d\u308c\u3070\u826f\u3044\u308f\u3051\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002<\/p>\n<p>\u4e00\u62ec\u691c\u8a3c\u6a5f\u80fd\u306f\u9ad8\u6027\u80fd\u3067\u3042\u308b\u304c\u3086\u3048\u306b\u3001\u7121\u6599\u30c4\u30fc\u30eb\u304c\u7121\u511f\u3067\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3053\u3068\u306f\u5c11\u3005\u8003\u3048\u3065\u3089\u3044\u3067\u3059\u3002<span class=\"marker-under\">\u3057\u305f\u304c\u3063\u3066\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u5229\u7528\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u300e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\uff01\u4e00\u62ec\u691c\u8a3c\u6a5f\u80fd\u3082\u3042\u308a\u307e\u3059\u300f\u3068\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u30c4\u30fc\u30eb\u3092\u4f7f\u3046\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/span><\/p>\n<p>\u3057\u304b\u3057\u305d\u3046\u306a\u308a\u307e\u3059\u3068\u3001\u4eca\u5ea6\u306f\u300c\u305d\u3082\u305d\u3082\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u6a5f\u80fd\u3063\u3066\u4f55\u3060\u308d\u3046\uff1f \u4f7f\u3046\u4ee5\u4e0a\u306f\u3001\u5ff5\u306e\u305f\u3081\u306b\u4ed5\u7d44\u307f\u3082\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u300d\u3068\u6c17\u306b\u306a\u308b\u65b9\u304c\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u57fa\u672c\u60c5\u5831\u3060\u3051\u3067\u306a\u304f\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed5\u7d44\u307f\u30fb\u3088\u304f\u3042\u308b\u8cea\u554f\u3082\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3081\u3070\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u91cd\u8981\u6027\u3092\u7406\u89e3\u3067\u304d\u307e\u3059\u3002\u305c\u3072\u3054\u53c2\u8003\u304f\u3060\u3055\u3044\u3002<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_17 counter-hierarchy counter-numeric ez-toc-grey\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">\u76ee\u6b21<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class=\"ez-toc-list ez-toc-list-level-1\"><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1049\/#%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE%E3%82%BF%E3%82%A4%E3%83%A0%E3%82%B9%E3%82%BF%E3%83%B3%E3%83%97%E8%A6%81%E4%BB%B6%E3%81%8C%E6%94%B9%E6%AD%A3%E3%81%A7%E7%B7%A9%E5%92%8C\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8981\u4ef6\u304c\u6539\u6b63\u3067\u7de9\u548c\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8981\u4ef6\u304c\u6539\u6b63\u3067\u7de9\u548c<\/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=1049\/#%E3%82%BF%E3%82%A4%E3%83%A0%E3%82%B9%E3%82%BF%E3%83%B3%E3%83%97%E3%82%92%E7%99%BA%E8%A1%8C%E3%81%8A%E3%82%88%E3%81%B3%E4%BB%98%E4%B8%8E%E3%81%99%E3%82%8B%E4%BB%95%E7%B5%84%E3%81%BF\" title=\"\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u767a\u884c\u304a\u3088\u3073\u4ed8\u4e0e\u3059\u308b\u4ed5\u7d44\u307f\">\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u767a\u884c\u304a\u3088\u3073\u4ed8\u4e0e\u3059\u308b\u4ed5\u7d44\u307f<\/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=1049\/#%E8%A6%81%E4%BB%B6%E3%81%AB%E5%AF%BE%E5%BF%9C%E3%81%97%E3%81%A6%E3%82%8B%EF%BC%9F%E7%84%A1%E6%96%99%E3%82%BF%E3%82%A4%E3%83%A0%E3%82%B9%E3%82%BF%E3%83%B3%E3%83%97%E3%81%AE%E3%83%87%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88\" title=\"\u8981\u4ef6\u306b\u5bfe\u5fdc\u3057\u3066\u308b\uff1f\u7121\u6599\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\">\u8981\u4ef6\u306b\u5bfe\u5fdc\u3057\u3066\u308b\uff1f\u7121\u6599\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/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=1049\/#%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%8A%E3%81%91%E3%82%8B%E7%84%A1%E6%96%99%E3%82%BF%E3%82%A4%E3%83%A0%E3%82%B9%E3%82%BF%E3%83%B3%E3%83%97%E9%96%A2%E9%80%A3%E3%81%AE%E8%B3%AA%E5%95%8F\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u304a\u3051\u308b\u7121\u6599\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u95a2\u9023\u306e\u8cea\u554f\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u304a\u3051\u308b\u7121\u6599\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u95a2\u9023\u306e\u8cea\u554f<\/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%AE%E3%82%BF%E3%82%A4%E3%83%A0%E3%82%B9%E3%82%BF%E3%83%B3%E3%83%97%E8%A6%81%E4%BB%B6%E3%81%8C%E6%94%B9%E6%AD%A3%E3%81%A7%E7%B7%A9%E5%92%8C\"><\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8981\u4ef6\u304c\u6539\u6b63\u3067\u7de9\u548c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u3053\u3053\u3067\u306f\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306b\u95a2\u3059\u308b\u57fa\u672c\u60c5\u5831\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3068\u306f\uff1f<\/li>\n<li>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u307e\u3057\u305f<\/li>\n<\/ul>\n<h3>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3068\u306f\uff1f<\/h3>\n<p><span class=\"marker-under\">\u305d\u3082\u305d\u3082\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3068\u306f\u3001\u6587\u66f8\u3084\u66f8\u985e\u306e\u771f\u5b9f\u6027\u3092\u4fdd\u3064\u305f\u3081\u306b\u4f5c\u3089\u308c\u305f\u6a5f\u80fd\u306e\u3053\u3068\u3067\u3059\u3002<\/span>\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u6539\u3056\u3093\u30fb\u5909\u66f4\u304c\u306a\u3044\u304b\u3001\u305d\u306e\u66f8\u985e\u304c\u672c\u5f53\u306b\u5b58\u5728\u3057\u3066\u3044\u305f\u304b\u306e\u8a3c\u660e\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u3001\u56fd\u7a0e\u5e81\u3067\u306f\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u76ee\u7684\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u300c\u96fb\u5b50\u30c7\u30fc\u30bf\u300d\u304c \u201c\u3042\u308b\u65e5\u6642\u306b\u5b58\u5728\u3057\u3066\u3044\u305f\u3053\u3068\u201d \u53ca\u3073 \u201c\u305d\u306e\u65e5\u6642\u4ee5\u964d\u306b\u6539\u3056\u3093\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u201d \u3092\u8a3c\u660e\u3067\u304d\u308b\u3082\u306e<\/p>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/joho_tsusin\/top\/ninshou-law\/pdf\/law_16.pdf\" target=\"_blank\" rel=\"noopener\">\u7dcf\u52d9\u7701\uff5c\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u3053\u308c\u307e\u3067\u306e\u65e5\u672c\u3067\u306f\u3001\u56fd\u7a0e\u95a2\u9023\u3084\u5e33\u7c3f\u985e\u306e\u66f8\u985e\u306f\u3059\u3079\u3066\u7d19\u3067\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u306b\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u65e5\u672c\u7d4c\u56e3\u9023\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u3055\u307e\u3056\u307e\u306a\u4f01\u696d\u304b\u3089\u306e\u8981\u671b\u3082\u3042\u308a\u3001\u7d19\u306e\u4fdd\u5b58\u304b\u3089\u96fb\u5b50\u5316\u306e\u4fdd\u5b58\u3078\u79fb\u884c\u3059\u308b\u3068\u6c7a\u5b9a\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u4e8b\u5b9f\u3001\u56fd\u7a0e\u5e81\u3067\u306f\u96fb\u5b50\u5316\u3078\u306e\u79fb\u884c\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u901a\u308a\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u66f8\u9762\u306e\u4fdd\u5b58\u7b49\u306b\u8981\u3059\u308b\u8ca0\u62c5\u8efd\u6e1b\u3092\u901a\u3058\u3066\u56fd\u6c11\u306e\u5229\u4fbf\u6027\u306e\u5411\u4e0a\u3001\u56fd\u6c11\u751f\u6d3b\u306e\u5411\u4e0a\u53ca\u3073\u56fd\u6c11\u7d4c\u6e08\u306e\u5065\u5168\u306a\u767a\u5c55\u306b\u5bc4\u4e0e\u3059\u308b\u305f\u3081\u3001\u6c11\u9593\u4e8b\u696d\u8005\u7b49\u306b\u5bfe\u3057\u3066\u66f8\u9762\u306e\u4fdd\u5b58\u304c\u6cd5\u4ee4\u4e0a\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u3001\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u3092\u542b\u3081\u305f\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u66f8\u985e\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3088\u308b\u4fdd\u5b58\u7b49\u3092\u884c\u3046\u3053\u3068\u3092\u53ef\u80fd\u3068\u3059\u308b\u305f\u3081\u3001IT\u6226\u7565\u672c\u90e8\u3092\u4e2d\u5fc3\u306b\u691c\u8a0e\u304c\u9032\u3081\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\t\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\u670812\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u6587\u66f8\u3084\u66f8\u9762\u306e\u4fdd\u5b58\u65b9\u6cd5\u3092\u7d19\u304b\u3089\u96fb\u5b50\u5316\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u4fdd\u5b58\u3059\u308b\u305f\u3081\u306e\u30b3\u30b9\u30c8\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u5229\u4fbf\u6027\u3082\u5927\u5e45\u306b\u5411\u4e0a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u305d\u306e\u4e00\u65b9\u3067\u3001\u30c7\u30fc\u30bf\u306e\u6539\u3056\u3093\u30fb\u5909\u66f4\u304c\u7c21\u5358\u306b\u884c\u3048\u308b\u3068\u3044\u3046\u30ea\u30b9\u30af\u3082\u751f\u307e\u308c\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002\u96fb\u5b50\u5316\u3057\u305f\u30c7\u30fc\u30bf\u3067\u3042\u308c\u3070\u3001\u6539\u3056\u3093\u30fb\u5909\u66f4\u3057\u305f\u3068\u3057\u3066\u3082\u8a3c\u62e0\u304c\u6b8b\u308a\u306b\u304f\u3044\u305f\u3081\u3001\u5143\u306e\u30c7\u30fc\u30bf\u3068\u540c\u3058\u3068\u7c21\u5358\u306b\u4e3b\u5f35\u3067\u304d\u3066\u3057\u307e\u3046\u304b\u3089\u3067\u3059\u3002<\/p>\n<p><span class=\"marker-under\">\u305d\u3046\u3044\u3063\u305f\u4e0d\u6cd5\u306a\u6539\u3056\u3093\u30fb\u5909\u66f4\u306a\u3069\u3092\u9632\u6b62\u3059\u308b\u76ee\u7684\u3067\u5c0e\u5165\u3055\u308c\u305f\u306e\u304c\u300e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u300f\u5236\u5ea6\u3067\u3059\u3002<\/span>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u304c\u7279\u5b9a\u306e\u6642\u523b\u306b\u5b58\u5728\u3057\u3066\u304a\u308a\u3001\u305d\u308c\u4ee5\u964d\u6539\u3056\u3093\u30fb\u5909\u66f4\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u8a3c\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u5f0a\u793e\u306e<a href=\"https:\/\/denho.jp\/\" target=\"_blank\" rel=\"noopener\">DenHo<\/a>\u306f\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u6a5f\u80fd\u304c\u6a19\u6e96\u642d\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u8ffd\u52a0\u6599\u91d1\u306f\u4e00\u5207\u306a\u3057\u3067\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u307e\u3057\u305f<\/h3>\n<p><span class=\"marker-under\">2022\u5e741\u6708\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306b\u95a2\u3059\u308b\u8981\u4ef6\u304c\u5927\u304d\u304f\u7de9\u548c\u3055\u308c\u307e\u3057\u305f\u3002<\/span>\u7de9\u548c\u3055\u308c\u305f\u5185\u5bb9\u3092\u7c21\u6f54\u306b\u307e\u3068\u3081\u308b\u3068\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tr>\n<td>\u4fdd\u5b58\u533a\u5206<\/td>\n<td>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306b\u95a2\u3059\u308b\u6539\u6b63<\/td>\n<\/tr>\n<tr>\n<td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/td>\n<td>\u30fb\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u671f\u9593\u304c\u3001\u6700\u9577\u7d042\u304b\u6708\u3068\u6982\u306d7\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u5ef6\u9577<br \/>\n\t\u30fb\u6587\u66f8\u306e\u8a02\u6b63\u3084\u524a\u9664\u3092\u78ba\u8a8d\u3067\u304d\u308b\uff08\u3082\u3057\u304f\u306f\u5909\u66f4\u3067\u304d\u306a\u3044\uff09\u30af\u30e9\u30a6\u30c9\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u4e0d\u8981\u306b\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/td>\n<td>\u30fb\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u671f\u9593\u304c\u3001\u6700\u9577\u7d042\u304b\u6708\u3068\u6982\u306d7\u55b6\u696d\u65e5\u4ee5\u5185\u306b\u5ef6\u9577<\/td>\n<\/tr>\n<\/table>\n<p>\t\u4eca\u56de\u306e\u5909\u66f4\u306e\u30e1\u30a4\u30f3\u3068\u8a00\u3048\u308b\u306e\u304c\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u533a\u5206\u306b\u304a\u3051\u308b\u5909\u66f4\u3067\u3059\u3002\u8a73\u7d30\u306e\u5909\u66f4\u70b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<blockquote>\n<ul>\n<li>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u671f\u9593\u304c\u3001\u8a18\u9332\u4e8b\u9805\u306e\u5165\u529b\u671f\u9593\u3068\u540c\u69d8\u3001\u6700\u9577\u7d04\uff12\u304b\u6708\u3068\u6982\u306d\uff17\u55b6\u696d\u65e5\u4ee5\u5185\u3068\u3055\u308c\u307e\u3057\u305f\u3002<\/li>\n<li>\n\t\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3064\u3044\u3066\u8a02\u6b63\u53c8\u306f\u524a\u9664\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u3001\u3053\u308c\u3089\u306e\u4e8b\u5b9f\u53ca\u3073\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c \u3067\u304d\u308b\u30af\u30e9\u30a6\u30c9\u7b49\uff08\u6ce8\uff11\uff09\u306b\u304a\u3044\u3066\u3001\u5165\u529b\u671f\u9593\u5185\u306b\u305d\u306e\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u3092\u884c\u3063\u305f\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u304d\u306f\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u306b\u4ee3\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\t\uff08\u6ce8\uff11\uff09 \u8a02\u6b63\u53c8\u306f\u524a\u9664\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u30af\u30e9\u30a6\u30c9\u7b49\u3082\u542b\u307e\u308c\u307e\u3059\u3002\n<\/li>\n<\/ul>\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\uff5c3\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09<\/p>\n<\/blockquote>\n<p>\t1\u70b9\u76ee\u304c\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u671f\u9593\u306b\u95a2\u3057\u3066\u3067\u3059\u3002\u4ee5\u524d\u307e\u3067\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u306f\u3001\u6587\u66f8\u306e\u53d7\u9818\u5f8c\u6982\u306d3\u55b6\u696d\u65e5\u4ee5\u5185\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u6539\u5b9a\u5f8c\u306f\u30012\u304b\u6708\u30687\u55b6\u696d\u65e5\u4ee5\u5185\u3068\u671f\u9593\u304c\u5ef6\u9577\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u767a\u884c\u8005\u3078\u306e\u6642\u9593\u7684\u306a\u8ca0\u62c5\u304c\u5927\u5e45\u306b\u6e1b\u5c11\u3059\u308b\u3067\u3057\u3087\u3046\u3002\u307e\u305f\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u533a\u5206\u3060\u3051\u3067\u306a\u304f\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u533a\u5206\u306b\u304a\u3044\u3066\u3082\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u671f\u9593\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u7279\u306b\u5927\u304d\u306a\u5909\u66f4\u3068\u8a00\u3048\u308b\u306e\u304c2\u70b9\u76ee\u306e\u300e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u5fc5\u8981\u6027\u300f\u306b\u3064\u3044\u3066\u3067\u3059\u3002\u4ee5\u524d\u307e\u3067\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u5fc5\u9808\u3068\u8a00\u308f\u308c\u3066\u3044\u305f\u56fd\u7a0e\u66f8\u985e\u3082\u3001\u7ba1\u7406\u3059\u308b\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u4e0d\u8981\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u4e0d\u8981\u306b\u306a\u308b\u306e\u306f\u3001\u300e\u516c\u958bNTP\u30b5\u30fc\u30d0\u30fc\uff08\u6b63\u78ba\u306a\u6642\u523b\u60c5\u5831\u3092\u53d6\u5f97\u30fb\u914d\u4fe1\u3057\u3066\u3044\u308b\u30b5\u30fc\u30d0\u30fc\uff09\u3068\u6642\u523b\u3092\u540c\u671f\u3057\u3066\u304a\u308a\u3001\u8a02\u6b63\u30fb\u524a\u9664\u5c65\u6b74\u306e\u6b8b\u308b\u3001\u307e\u305f\u306f\u8a02\u6b63\u30fb\u524a\u9664\u304c\u3067\u304d\u306a\u3044\u7b2c\u4e09\u8005\u306e\u904b\u55b6\u3059\u308b\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u307f\u300f\u3067\u3059\u3002\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u30b7\u30b9\u30c6\u30e0\u9078\u5b9a\u6642\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u6a5f\u80fd\u304c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u78ba\u8a8d\u3059\u308b\u306e\u306f\u5bb9\u6613\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5404\u8981\u4ef6\u3092\u78ba\u8a8d\u3057\u3064\u3064\u3001\u5bfe\u8c61\u30b7\u30b9\u30c6\u30e0\u306e\u6a5f\u80fd\u3092\u7d30\u304b\u304f\u30c1\u30a7\u30c3\u30af\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u554f\u3044\u5408\u308f\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u76f8\u5f53\u306a\u6642\u9593\u3068\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3093\u306a\u3068\u304d\u306fJIIMA\u8a8d\u8a3c\u203b\u3092\u53d7\u3051\u3066\u3044\u308b\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<div class=\"note_box\">\u203bJIIMA\u8a8d\u8a3c\u3068\u306f\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u6587\u66f8\u60c5\u5831\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u5354\u4f1a\uff08\u901a\u79f0JIIMA\uff09\u304c\u5b9f\u65bd\u3057\u3066\u3044\u308b\u5236\u5ea6\u306e\u3053\u3068\u3002\u4e00\u822c\u8ca9\u58f2\u3055\u308c\u3066\u3044\u308b\u30b7\u30b9\u30c6\u30e0\u3084\u30bd\u30d5\u30c8\u304c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u3001JIIMA\u304c\u78ba\u8a8d\u304a\u3088\u3073\u8a8d\u5b9a\u3057\u305f\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/div>\n<p>JIIMA\u8a8d\u8a3c\u3092\u53d6\u5f97\u3057\u305f\u88fd\u54c1\u3067\u3042\u308c\u3070\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u3092\u30af\u30ea\u30a2\u3057\u305f\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u6a5f\u80fd\u3092\u642d\u8f09\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u660e\u767d\u3002\u5b89\u5fc3\u3057\u3066\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3082\u3057\u3082\u901a\u5e38\u696d\u52d9\u306b\u8ffd\u308f\u308c\u3001\u81ea\u5206\u3067\u7d30\u304b\u304f\u78ba\u8a8d\u3059\u308b\u6642\u9593\u304c\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001JIIMA\u8a8d\u8a3c\u53d6\u5f97\u6e08\u307f\u88fd\u54c1\u306e\u4e2d\u304b\u3089\u9078\u5b9a\u3059\u308b\u306e\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%82%BF%E3%82%A4%E3%83%A0%E3%82%B9%E3%82%BF%E3%83%B3%E3%83%97%E3%82%92%E7%99%BA%E8%A1%8C%E3%81%8A%E3%82%88%E3%81%B3%E4%BB%98%E4%B8%8E%E3%81%99%E3%82%8B%E4%BB%95%E7%B5%84%E3%81%BF\"><\/span>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u767a\u884c\u304a\u3088\u3073\u4ed8\u4e0e\u3059\u308b\u4ed5\u7d44\u307f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u767a\u884c\u304a\u3088\u3073\u4ed8\u4e0e\u3059\u308b\u624b\u9806\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<li>\u5229\u7528\u8005\u304c\u6642\u523b\u8a8d\u8a3c\u5c40\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u8981\u6c42<\/li>\n<li>\u6642\u523b\u8a8d\u8a3c\u5c40\u304c\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u767a\u884c<\/li>\n<li>\u767a\u884c\u3055\u308c\u305f\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u30cf\u30c3\u30b7\u30e5\u5024\u3092\u691c\u8a3c<\/li>\n<p><span class=\"marker-under\">\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u767a\u884c\u306f\u300e\u8981\u6c42\u300f\u300e\u767a\u884c\u300f\u300e\u691c\u8a3c\u300f\u306e3\u904e\u7a0b\u3067\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p>\n\t\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u56f32\u306b\u793a\u3059\u3088\u3046\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u8981\u6c42((1)\u306e\u904e\u7a0b)\u3001\u767a\u884c((2)\u306e\u904e\u7a0b)\u3001\u53ca\u3073\u691c\u8a3c((3)\u306e\u904e\u7a0b)\u306e\u904e\u7a0b\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.dekyo.or.jp\/tb\/contents\/summary\/system_2.html\" target=\"_blank\" rel=\"noopener\">\u56fd\u65e5\u672c\u30c7\u30fc\u30bf\u901a\u4fe1\u5354\u4f1a\uff5c\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u3057\u304f\u307f<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u3053\u3053\u3067\u306f\u3001\u5404\u6bb5\u968e\u306e\u8a73\u7d30\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5229\u7528\u8005\u304c\u6642\u523b\u8a8d\u8a3c\u5c40\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u8981\u6c42<\/h3>\n<p><span class=\"marker-under\">\u307e\u305a\u306f\u3001\u5229\u7528\u8005\u304c\u6642\u523b\u8a8d\u8a3c\u5c40\uff08\u7dcf\u52d9\u5927\u81e3\u304c\u8a8d\u5b9a\u3057\u305f\u8a8d\u5b9a\u4e8b\u696d\u8005\uff09\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u8981\u6c42\u3057\u307e\u3059\u3002<\/span>\u6642\u523b\u8a8d\u8a3c\u5c40\u306f\u3001\u5f53\u8a18\u4e8b\u5185\u3067\u89e3\u8aac\u3057\u307e\u3057\u305f\u300e\u8a8d\u5b9a\u4e8b\u696d\u8005\u300f\u306e\u7dcf\u79f0\u3067\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u767a\u884c\u3059\u308b\u305f\u3081\u306e\u6a5f\u95a2\u3067\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u8981\u6c42\u3059\u308b\u969b\u306b\u5fc5\u8981\u306a\u306e\u304c\u3001\u5143\u306e\u539f\u6587\u30c7\u30fc\u30bf\u3092\u95a2\u6570\u3067\u7f6e\u304d\u63db\u3048\u305f\u300c\u30cf\u30c3\u30b7\u30e5\u5024\u300d\u3068\u547c\u3070\u308c\u308b\u6587\u5b57\u5217\u3067\u3059\u3002\u30cf\u30c3\u30b7\u30e5\u5024\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u65e5\u672c\u60c5\u5831\u7d4c\u6e08\u793e\u4f1a\u63a8\u9032\u5354\u4f1a\u5185\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u96fb\u5b50\u6587\u66f8\u306b\u5bfe\u3057\u3066\u30cf\u30c3\u30b7\u30e5\u95a2\u6570\u3068\u3044\u3046\u6280\u8853\u3092\u7528\u3044\u3066\u5727\u7e2e\u3057\u305f\u7d50\u679c\u3002<br \/>\n\t\u30e1\u30c3\u30bb\u30fc\u30b8\u30c0\u30a4\u30b8\u30a7\u30b9\u30c8\u3068\u3082\u547c\u3076\u3002<\/p>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.jipdec.or.jp\/library\/word\/csm0kn0000000385.html\" target=\"_blank\" rel=\"noopener\">\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u65e5\u672c\u60c5\u5831\u7d4c\u6e08\u793e\u4f1a\u63a8\u9032\u5354\u4f1a\uff5c\u30cf\u30c3\u30b7\u30e5\u5024<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09<\/p>\n<\/blockquote>\n<p>\u30cf\u30c3\u30b7\u30e5\u5024\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7279\u5fb4\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30cf\u30c3\u30b7\u30e5\u5024\u304b\u3089\u539f\u6587\u30c7\u30fc\u30bf\u3092\u7279\u5b9a\u3067\u304d\u306a\u3044<\/li>\n<li>\u540c\u3058\u30c7\u30fc\u30bf\u4ee5\u5916\u3067\u540c\u3058\u30cf\u30c3\u30b7\u30e5\u5024\u306f\u751f\u6210\u3055\u308c\u306a\u3044<\/li>\n<li>\u5143\u306e\u30c7\u30fc\u30bf\u304c\u5c11\u3057\u3067\u3082\u5909\u308f\u308b\u3068\u30cf\u30c3\u30b7\u30e5\u5024\u304c\u5927\u5e45\u306b\u5909\u66f4\u3055\u308c\u308b<\/li>\n<\/ul>\n<p>\u91cd\u8981\u306a\u306e\u306f\u3001\u540c\u3058\u30cf\u30c3\u30b7\u30e5\u5024\u306f\u540c\u3058\u539f\u6587\u30c7\u30fc\u30bf\u3067\u3057\u304b\u751f\u6210\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u539f\u6587\u30c7\u30fc\u30bf\u304c\u5c11\u3057\u3067\u3082\u5909\u66f4\u304c\u52a0\u3048\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5927\u5e45\u306b\u30cf\u30c3\u30b7\u30e5\u5024\u304c\u5909\u66f4\u3055\u308c\u308b\u305f\u3081\u3001\u3059\u3050\u306b\u6539\u3056\u3093\u30fb\u5909\u66f4\u3092\u5224\u65ad\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u3088\u3046\u306a\u7279\u5fb4\u3082\u3042\u308a\u3053\u306e\u30cf\u30c3\u30b7\u30e5\u5024\u3092\u5229\u7528\u3057\u3066\u3001\u30c7\u30fc\u30bf\u306e\u6539\u3056\u3093\u30fb\u5909\u66f4\u306e\u6709\u7121\u3092\u8abf\u3079\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u30cf\u30c3\u30b7\u30e5\u5024\u306f\u6587\u66f8\u3092\u7ba1\u7406\u3057\u3066\u3044\u308b\u30b7\u30b9\u30c6\u30e0\u3084\u30b5\u30fc\u30d3\u30b9\u3067\u767a\u884c\u3067\u304d\u307e\u3059\u3002\u767a\u884c\u3057\u305f\u30cf\u30c3\u30b7\u30e5\u5024\u3092\u6642\u523b\u8a8d\u8a3c\u5c40\u306b\u9001\u4fe1\u3059\u308b\u3053\u3068\u3067\u624b\u9806\u306f\u5b8c\u4e86\u3067\u3059\u3002<\/p>\n<h3>\u6642\u523b\u8a8d\u8a3c\u5c40\u304c\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u767a\u884c<\/h3>\n<p><span class=\"marker-under\">\u6642\u523b\u8a8d\u8a3c\u5c40\u5074\u306f\u30bf\u30a4\u30e0\u30e9\u30a4\u30f3\u306e\u8981\u6c42\u3092\u3055\u308c\u308b\u3068\u3001\u9001\u3089\u308c\u3066\u304d\u305f\u300e\u30cf\u30c3\u30b7\u30e5\u5024\u300f\u3068\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u767a\u884c\u3059\u308b\u300e\u53d6\u5f97\u6642\u523b\u300f\u3092\u5143\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/span>\u53b3\u5bc6\u306b\u306f\u300e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u30c8\u30fc\u30af\u30f3\u300f\u304c\u4f5c\u6210\u3055\u308c\u3001\u305d\u308c\u306b\u9375\u3092\u304b\u3051\u305f\u72b6\u614b\u3067\u5229\u7528\u8005\u306b\u8fd4\u9001\u3059\u308b\u3068\u3044\u3046\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u30c8\u30fc\u30af\u30f3\u306b\u3064\u3044\u3066\u306f\u3001\u7dcf\u52d9\u7701\u3067\u4ee5\u4e0b\u306e\u901a\u308a\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u30c8\u30fc\u30af\u30f3<br \/>\n\t\u30fb\u96fb\u2f26\u30c7\u30fc\u30bf\u306e\u30cf\u30c3\u30b7\u30e5\u5024<br \/>\n\t\u30fb\u6642\u523b\u60c5\u5831<br \/>\n\t\u3092\u5408\u308f\u305b\u3066\u7b2c\u4e09\u8005\u6a5f\u95a2\u3067\u3042\u308b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d4\u30f3\u30b0\u6a5f\u95a2\u306b\u3088\u3063\u3066\u96fb\u2f26\u7f72\u540d\u3055\u308c\u305f\u30c8\u30fc\u30af\u30f3<\/p>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.soumu.go.jp\/main_content\/000603325.pdf\" target=\"_blank\" rel=\"noopener\">\u7dcf\u52d9\u7701\uff5c\u6211\u304c\u56fd\u306e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\uff5c2\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u30c8\u30fc\u30af\u30f3\u304c\u4f5c\u3089\u308c\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u6642\u523b\u306b\u78ba\u304b\u306b\u30c7\u30fc\u30bf\u304c\u3042\u3063\u305f\u3053\u3068\u306e\u8a3c\u660e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6d41\u308c\u81ea\u4f53\u304c\u8907\u96d1\u306b\u611f\u3058\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u3053\u3046\u8a00\u3063\u305f\u7d30\u304b\u306a\u6d41\u308c\u306f\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u5229\u7528\u8005\u304c\u5b9f\u969b\u306b\u884c\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u5185\u90e8\u7684\u306b\u305d\u3046\u3044\u3063\u305f\u624b\u9806\u304c\u884c\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u8a8d\u8b58\u3060\u3051\u6301\u3063\u3066\u304a\u304f\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u767a\u884c\u3055\u308c\u305f\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u30cf\u30c3\u30b7\u30e5\u5024\u3092\u691c\u8a3c<\/h3>\n<p><span 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class=\"ez-toc-section\" id=\"%E8%A6%81%E4%BB%B6%E3%81%AB%E5%AF%BE%E5%BF%9C%E3%81%97%E3%81%A6%E3%82%8B%EF%BC%9F%E7%84%A1%E6%96%99%E3%82%BF%E3%82%A4%E3%83%A0%E3%82%B9%E3%82%BF%E3%83%B3%E3%83%97%E3%81%AE%E3%83%87%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88\"><\/span>\u8981\u4ef6\u306b\u5bfe\u5fdc\u3057\u3066\u308b\uff1f\u7121\u6599\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span class=\"marker-under\">\u7121\u6599\u306e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3078\u306e\u4e0d\u5b89\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/span>\u63d0\u4f9b\u4f1a\u793e\u304c\u3069\u306e\u3088\u3046\u306a\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u5bfe\u7b56\u3092\u884c\u3044\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u304c\u4e0d\u660e\u306a\u5834\u5408\u3082\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\t\u4f7f\u7528\u524d\u306b\u3001\u63d0\u4f9b\u4e8b\u696d\u8005\u304c\u3069\u306e\u3088\u3046\u306a\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u5bfe\u7b56\u3092\u5b9f\u65bd\u3057\u3066\u3044\u308b\u304b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u3092\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30dd\u30ea\u30b7\u30fc\u3067\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\u30a2\u30af\u30bb\u30b9\u5236\u5fa1<\/li>\n<li>\u8a8d\u8a3c<\/li>\n<li>\u6697\u53f7\u5316<\/li>\n<li>\u30d0\u30c3\u30af\u30a2\u30c3\u30d7<\/li>\n<\/ul>\n<p>\u4e0a\u8a18\u5185\u5bb9\u3092\u3068\u304a\u3057\u3066\u3001\u63d0\u4f9b\u4f1a\u793e\u304c\u3069\u3053\u307e\u3067\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u5bfe\u7b56\u306b\u529b\u3092\u5165\u308c\u3066\u3044\u308b\u304b\u30fb\u5b9f\u884c\u306e\u6709\u7121\u30fb\u5bfe\u7b56\u6570\u306a\u3069\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3067\u8abf\u3079\u3066\u3082\u4e0d\u5b89\u304c\u6b8b\u308b\u5834\u5408\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shirabekata\/9200.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5c40\u96fb\u8a71\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc<\/a>\u306b\u554f\u3044\u5408\u308f\u305b\u3066\u3082\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u7121\u6599\u306e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u63d0\u4f9b\u4f1a\u793e\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u5bfe\u7b56\u3092\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30dd\u30ea\u30b7\u30fc\u306a\u3069\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\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%E3%81%8A%E3%81%91%E3%82%8B%E7%84%A1%E6%96%99%E3%82%BF%E3%82%A4%E3%83%A0%E3%82%B9%E3%82%BF%E3%83%B3%E3%83%97%E9%96%A2%E9%80%A3%E3%81%AE%E8%B3%AA%E5%95%8F\"><\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u304a\u3051\u308b\u7121\u6599\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u95a2\u9023\u306e\u8cea\u554f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u304a\u3051\u308b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306b\u95a2\u3057\u3066\u3001\u3088\u304f\u3042\u308b\u8cea\u554f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u305d\u3082\u305d\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f<\/li>\n<li>\u8a8d\u5b9a\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3068\u306f\uff1f<\/li>\n<li>PDF\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3067\u304d\u306a\u3044\u3068\u304d\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u3067\u3059\u304b\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\u3068\u306f\u3001\u7a0e\u52d9\u95a2\u4fc2\u306e\u66f8\u985e\u30fb\u5e33\u7c3f\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3084\u30c7\u30fc\u30bf\u4fdd\u5b58\u3092\u5408\u6cd5\u306b\u3057\u305f\u6cd5\u5f8b\u3067\u3059\u3002<\/span>\u56fd\u7a0e\u5e81\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u5236\u5ea6\u7279\u8a2d\u30b5\u30a4\u30c8\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u3001\u7a0e\u52d9\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u3092\u53ef\u80fd\u3068\u3059\u308b\u6cd5\u5f8b\u3067\u3001\u540c\u6cd5\u306b\u57fa\u3065\u304f\u5404\u7a2e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u7406\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u304c\u56f3\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u53d6\u5f15\u306b\u95a2\u3059\u308b\u66f8\u985e\u306b\u901a\u5e38\u8a18\u8f09\u3055\u308c\u308b\u60c5\u5831\uff08\u53d6\u5f15\u60c5\u5831\uff09\u3092\u542b\u3080\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u3084\u308a\u53d6\u308a\u3057\u305f\u5834\u5408\u306e\u3001\u5f53\u8a72\u30c7\u30fc\u30bf\u306b\u95a2\u3059\u308b\u4fdd\u5b58\u7fa9\u52d9\u3084\u305d\u306e\u4fdd\u5b58\u65b9\u6cd5\u7b49\u306b\u3064\u3044\u3066\u3082\u540c\u6cd5\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001 \u6240\u5f97\u7a0e\u6cd5\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u4fdd\u5b58\u7fa9\u52d9\u8005\u3068\u306a\u308b\u65b9\u306f\u3001\u7279\u306b\u300c\u96fb\u5b50\u53d6\u5f15\u300d\u306b\u3064\u3044\u3066\u3054\u78ba\u8a8d\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\/tokusetsu\/index.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u7279\u8a2d\u30b5\u30a4\u30c8<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u3064\u307e\u308a\u3001\u30c7\u30b8\u30bf\u30eb\u5316\u3092\u3059\u308b\u969b\u306b\u751f\u3058\u308b\u3055\u307e\u3056\u307e\u306a\u30c8\u30e9\u30d6\u30eb\u3092\u56de\u907f\u3057\u3001\u56fd\u7a0e\u5e81\u304c\u6c42\u3081\u308b\u57fa\u6e96\u306b\u9054\u3059\u308b\u3088\u3046\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u308b\u5fc5\u8981\u304c\u3042\u3063\u305f\u306e\u3067\u3059\u3002\u305d\u3053\u3067\u4f5c\u3089\u308c\u305f\u3082\u306e\u304c\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5185\u5bb9\u304c\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<tr>\n<td>\u5236\u5ea6<\/td>\n<td>\u5185\u5bb9<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u53d6\u5f15<\/td>\n<td>\u30e1\u30fc\u30eb\u3084\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u4ecb\u3057\u3066\u3084\u308a\u53d6\u308a\u3057\u305f\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u5185\u5bb9<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u5e33\u7c3f\u30fb\u96fb\u5b50\u66f8\u985e<\/td>\n<td>\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u30d1\u30bd\u30b3\u30f3\u3092\u4f7f\u7528\u3057\u3066\u5e33\u7c3f\u3084\u53d6\u5f15\u8aad\u985e\u3092\u4f5c\u6210\u3001\u4fdd\u5b58\u3059\u308b\u969b\u306e\u5185\u5bb9<\/td>\n<\/tr>\n<tr>\n<td>\u30b9\u30ad\u30e3\u30f3\u4fdd\u5b58<\/td>\n<td>\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u3092\u753b\u50cf\u30c7\u30fc\u30bf\u5316\u3057\u3066\u4fdd\u5b58\u3059\u308b\u969b\u306e\u5185\u5bb9<\/td>\n<\/tr>\n<\/table>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/index.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u7279\u8a2d\u30b5\u30a4\u30c8<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09<\/p>\n<p>\t\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u9055\u53cd\u3059\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u4e0d\u5229\u306a\u6271\u3044\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5247\u3063\u305f\u5e33\u7c3f\u30c7\u30fc\u30bf\u306a\u3069\u306e\u4fdd\u5b58\u30fb\u7ba1\u7406\u304c\u91cd\u8981\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u7d4c\u7406\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3092\u5b89\u5168\u306b\u9593\u9055\u3044\u306a\u304f\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u3044\u3001\u4f01\u696d\u306e\u5065\u5168\u306a\u7d4c\u55b6\u3092\u652f\u3048\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u6cd5\u5f8b\u3067\u3059\u3002<\/p>\n<h3>\u8a8d\u5b9a\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3068\u306f\uff1f<\/h3>\n<p><span class=\"marker-under\">\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u65e5\u672c\u30c7\u30fc\u30bf\u901a\u4fe1\u5354\u4f1a\u304c\u8a8d\u5b9a\u3057\u305f\u6642\u523b\u8a8d\u8a3c\u696d\u52d9\u8a8d\u5b9a\u4e8b\u696d\u8005\u304c\u767a\u884c\u3059\u308b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u300e\u8a8d\u5b9a\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u300f\u3068\u8a00\u3044\u307e\u3059\u3002<\/span>\u8a8d\u5b9a\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u89e3\u8aac\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u300c\u8a8d\u5b9a\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u300d\u3068\u306f\u3001\u5f53\u5354\u4f1a\u304c\u8a8d\u5b9a\u3059\u308b\u300c\u6642\u523b\u8a8d\u8a3c\u696d\u52d9\u8a8d\u5b9a\u4e8b\u696d\u8005\u300d\u306e\u8a8d\u5b9a\u306b\u4fc2\u308b\u696d\u52d9\u306b\u3088\u308a\u767a\u884c\u3055\u308c\u308b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.dekyo.or.jp\/touroku\/\" target=\"_blank\" rel=\"noopener\">\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u65e5\u672c\u30c7\u30fc\u30bf\u901a\u4fe1\u5354\u4f1a\uff5c\u8a8d\u5b9a\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u5f15\u7528\u3059\u308b\u4e8b\u696d\u8005\u306b\u95a2\u3059\u308b\u767b\u9332\u5236\u5ea6<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09<\/p>\n<\/blockquote>\n<p>\u8a8d\u5b9a\u4e8b\u696d\u8005\u306fTSA\uff08Time Stamping Authority\uff09\u3068\u3082\u547c\u3070\u308c\u30012023\u5e744\u67082\u65e5\u6642\u70b9\u3067\u4ee5\u4e0b\u306e5\u793e\u304c\u8a72\u5f53\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<ul>\n<li>\u30a2\u30de\u30ce\u682a\u5f0f\u4f1a\u793e<\/li>\n<li>\u30bb\u30a4\u30b3\u30fc\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u30ba\u682a\u5f0f\u4f1a\u793e<\/li>\n<li>\u682a\u5f0f\u4f1a\u793eTKC<\/li>\n<li>\u682a\u5f0f\u4f1a\u793e\u30b5\u30a4\u30d0\u30fc\u30ea\u30f3\u30af\u30b9<\/li>\n<li>\u4e09\u83f1\u96fb\u6a5f\u30a4\u30f3\u30d5\u30a9\u30e1\u30fc\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u682a\u5f0f\u4f1a\u793e<\/li>\n<\/ul>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/joho_tsusin\/top\/ninshou-law\/timestamp.html\" target=\"_blank\" rel=\"noopener\">\u7dcf\u52d9\u7701\uff5c\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306b\u3064\u3044\u3066<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u4e0a\u8a18\u306e\u4f01\u696d\u306f\u3044\u305a\u308c\u3082\u3001\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u65e5\u672c\u30c7\u30fc\u30bf\u901a\u4fe1\u5354\u4f1a\u304c\u5b9a\u3081\u305f5\u3064\u306e\u53b3\u3057\u3044\u5be9\u67fb\u57fa\u6e96\u3092\u901a\u904e\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u305f\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u4f01\u696d\u3067\u3059\u3002\u5be9\u67fb\u3067\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u9805\u76ee\u306f\u4ee5\u4e0b\u306e5\u3064\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>\u9069\u5408\u6027\u8a55\u4fa1\u306e\u89b3\u70b9<br \/>\n\uff08\uff11\uff09\u6280\u8853\u57fa\u6e96<br \/>\n\uff08\uff12\uff09\u904b\u7528\u57fa\u6e96<br \/>\n\uff08\uff13\uff09\u30d5\u30a1\u30b7\u30ea\u30c6\u30a3\u306e\u57fa\u6e96<br \/>\n\uff08\uff14\uff09\u30b7\u30b9\u30c6\u30e0\u5b89\u5168\u6027\u306e\u57fa\u6e96<br \/>\n\uff08\uff15\uff09\u60c5\u5831\u958b\u793a\u306e\u57fa\u6e96<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.soumu.go.jp\/main_content\/000679657.pdf\" target=\"_blank\" rel=\"noopener\">\u7dcf\u52d9\u7701\uff5c\u30bf\u30a4\u30e0\u30d3\u30b8\u30cd\u30b9\u4fe1\u983c\u30fb\u5b89\u5fc3\u8a8d\u5b9a\u5236\u5ea6 \u306b\u3064\u3044\u3066<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p><span class=\"marker-under\">\u305d\u306e\u305f\u3081\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3068\u3057\u3066\u306e\u4fe1\u983c\u6027\u3082\u975e\u5e38\u306b\u9ad8\u304f\u3001\u300e\u8a8d\u5b9a\u30b9\u30bf\u30f3\u30d7\u300f\u3068\u3057\u3066\u6271\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>\u305f\u3060\u3057\u3001\u8a8d\u5b9a\u4e8b\u696d\u8005\u304c\u767a\u884c\u3059\u308b\u8a8d\u5b9a\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306f\u30012023\u5e747\u670830\u65e5\u4ee5\u964d\u7121\u52b9\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u6d77\u5916\u3068\u306e\u30c7\u30fc\u30bf\u6d41\u901a\u306e\u89b3\u70b9\u3092\u8003\u616e\u3057\u305f\u969b\u306b\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u696d\u52d9\u81ea\u4f53\u3092\u56fd\u304c\u7ba1\u7406\u3059\u308b\u3079\u304d\u3068\u5224\u65ad\u3057\u305f\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u56fd\u3067\u7ba1\u7406\u3059\u308b\u3068\u3044\u3046\u691c\u8a0e\u4f1a\u306b\u3064\u3044\u3066\u306f\u3001\u7dcf\u52d9\u7701\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<blockquote><p>\n\t\u25a02020\u5e743\u6708\u3088\u308a\u3001\u300c\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8a8d\u5b9a\u5236\u5ea6\u306b\u95a2\u3059\u308b\u691c\u8a0e\u4f1a\uff08\u5ea7\u9577:\u7acb\u6559\u5927\u5b66\u6cd5\u5b66\u90e8\u6559\u6388\u6771\u689d\u5409\u7d14\uff09\u300d\u3092\u958b\u50ac\u3057\u3001\u56fd\u969b\u52d5\u5411\u3082\u8e0f\u307e\u3048\u3064\u3064\u3001\u56fd\u3068\u3057\u3066\u306e\u8a8d\u5b9a\u306e\u4ed5\u7d44\u307f\u3092\u691c\u8a0e\u3002<br \/>\n\t\u25fc 2020\u5e7412\u6708\u3001\u300c\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u8a8d\u5b9a\u5236\u5ea6\u306b\u95a2\u3059\u308b\u691c\u8a0e\u4f1a\u53d6\u308a\u307e\u3068\u3081\uff08\u6848\uff09\u300d\u3068\u3001\u672c\u6848\u3092\u8e0f\u307e\u3048\u305f\u544a\u793a\u3068\u3057\u3066\u300c\u6642\u523b\u8a8d\u8a3c\u696d\u52d9\u306e\u8a8d\u5b9a\u306b\u95a2\u3059\u308b\u898f\u7a0b\uff08\u6848\uff09\u300d\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u5b9f\u65bd\u30022021\u5e74\uff14\u6708\uff11\u65e5\u306b\u516c\u5e03\u30fb\u65bd\u884c\uff08\u6307\u5b9a\u8abf\u67fb\u6a5f\u95a2\u306e\u95a2\u4fc2\u306e\u307f\uff09\u3002<br \/>\n\t\u25fc 2021\u5e746\u670824\u65e5\u306b\u6307\u5b9a\u8abf\u67fb\u6a5f\u95a2\u3068\u3057\u3066\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u65e5\u672c\u30c7\u30fc\u30bf\u901a\u4fe1\u5354\u4f1a\u3092\u6307\u5b9a\u3001\u540c\u5e74\uff17\u670830\u65e5\u306b\u5f53\u8a72\u898f\u7a0b\u306e\u8a8d\u5b9a\u90e8\u5206\u306b\u3064\u3044\u3066\u65bd\u884c\u3001\u8a8d\u5b9a\u306e\u53d7\u4ed8\u3092\u958b\u59cb\u3002<\/p>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.soumu.go.jp\/main_content\/000742673.pdf\" target=\"_blank\" rel=\"noopener\">\u7dcf\u52d9\u7701\uff5c\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u56fd\u306b\u3088\u308b\u8a8d\u5b9a\u5236\u5ea6<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09<\/p>\n<\/blockquote>\n<p>\u305d\u306e\u305f\u30812022\u5e747\u670830\u65e5\u4ee5\u964d\u306f\u3001\u4ee5\u4e0b\u306b\u8a18\u8f09\u3057\u305f\u901a\u308a\u3001\u7dcf\u52d9\u5927\u81e3\u304c\u8a8d\u5b9a\u3057\u305f\u4f01\u696d\u3067\u767a\u884c\u3057\u305f\u8a8d\u5b9a\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u307f\u304c\u6709\u52b9\u3068\u3044\u3046\u5236\u5ea6\u306b\u5207\u308a\u66ff\u308f\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3064\u3044\u3066\u3082\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u544a\u77e5\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<blockquote><p>\n\t\u7a0e\u95a2\u4fc2\u66f8\u985e\u7b49\u3078\u4ed8\u4e0e\u3059\u308b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u8981\u4ef6\u3068\u3057\u3066\u306f\u3001\u540c\u5354\u4f1a\u304c\u8a8d\u5b9a\u3059\u308b\u696d\u52d9\u306b\u4fc2\u308b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u306f\u8a8d\u3081\u3089\u308c\u305a\u3001\u7dcf\u52d9\u5927\u81e3\u304c\u8a8d\u5b9a\u3059\u308b\u696d\u52d9\u306b\u4fc2\u308b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/joho_tsusin\/top\/ninshou-law\/timestamp.html\" target=\"_blank\" rel=\"noopener\">\u7dcf\u52d9\u7701\uff5c\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306b\u3064\u3044\u3066<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u306a\u304a\u3001\u7dcf\u52d9\u5927\u81e3\u8a8d\u5b9a\u5236\u5ea6\u306b\u3088\u308b\u8a8d\u5b9a\u4e8b\u696d\u8005\u306f\u4ee5\u4e0b\u306e3\u793e\u3067\u3059\u3002<\/p>\n<blockquote>\n<ul>\n<li>\u30bb\u30a4\u30b3\u30fc\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u30ba\u682a\u5f0f\u4f1a\u793e<\/li>\n<li>\u4e09\u83f1\u96fb\u6a5f\u30a4\u30f3\u30d5\u30a9\u30e1\u30fc\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u682a\u5f0f\u4f1a\u793e<\/li>\n<li>\u30a2\u30de\u30ce\u682a\u5f0f\u4f1a\u793e<\/li>\n<\/ul>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.dekyo.or.jp\/touroku\/\" target=\"_blank\" rel=\"noopener\">\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u65e5\u672c\u30c7\u30fc\u30bf\u901a\u4fe1\u5354\u4f1a\uff5c\u8a8d\u5b9a\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u5f15\u7528\u3059\u308b\u4e8b\u696d\u8005\u306b\u95a2\u3059\u308b\u767b\u9332\u5236\u5ea6<\/a>\uff082023\u5e748\u670812\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u5229\u7528\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u3063\u3066\u5951\u7d04\u306e\u53ef\u5426\u3084\u6599\u91d1\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u521d\u671f\u8cbb\u7528\u3084\u7d30\u304b\u306a\u6599\u91d1\u306a\u3069\u3001\u81ea\u793e\u306b\u5408\u308f\u305b\u3066\u9078\u3076\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>PDF\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3067\u304d\u306a\u3044\u3068\u304d\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u3067\u3059\u304b\uff1f<\/h3>\n<p><span class=\"marker-under\">PDF\u304c\u4ee5\u4e0b\u306e\u72b6\u614b\u306b\u3042\u308b\u3068\u304d\u306f\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u4ed8\u4e0e\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<ul>\n<li>\u30d1\u30b9\u30ef\u30fc\u30c9\u4fdd\u8b77\u3055\u308c\u3066\u3044\u308b<\/li>\n<li>\u7f72\u540d\u3055\u308c\u3066\u3044\u308b<\/li>\n<li>\u6697\u53f7\u5316\u3055\u308c\u3066\u3044\u308b<\/li>\n<li>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u4ed8\u4e0e\u3055\u308c\u3066\u3044\u308b<\/li>\n<li>PDF\u30d5\u30a1\u30a4\u30eb\u304c\u306a\u3093\u3089\u304b\u306e\u7834\u640d\u72b6\u614b\u306b\u3042\u308b<\/li>\n<\/ul>\n<p>\u305d\u3082\u305d\u3082\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306f\u3001\u4f5c\u6210\u65e5\u6642\u3084\u5185\u5bb9\u306e\u6539\u3056\u3093\u3092\u9632\u3050\u6280\u8853\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u65e2\u306b\u4f3c\u305f\u6280\u8853\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u307e\u305f\u306fPDF\u81ea\u4f53\u304c\u7834\u640d\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4ed8\u4e0e\u3067\u304d\u306a\u3044\u306e\u3067\u3059\u3002<br \/>\n\u4ee5\u4e0b\u306e\u65b9\u6cd5\u3092\u8a66\u3057\u3066\u304b\u3089\u3001\u65b0\u305f\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<ul>\n<li>\u30d1\u30b9\u30ef\u30fc\u30c9\u4fdd\u8b77\u3092\u89e3\u9664\u3059\u308b<\/li>\n<li>\u7f72\u540d\u3092\u524a\u9664\u3059\u308b<\/li>\n<li>\u6697\u53f7\u5316\u3092\u89e3\u9664\u3059\u308b<\/li>\n<li>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u524a\u9664\u3059\u308b<\/li>\n<li>PDF\u30d5\u30a1\u30a4\u30eb\u306e\u7834\u640d\u3092\u4fee\u5fa9\u3059\u308b<\/li>\n<\/ul>\n<p>PDF\u4f5c\u6210\u8005\u306b\u30d1\u30b9\u30ef\u30fc\u30c9\u3092\u6559\u3048\u3066\u3082\u3089\u3044\u3001PDF\u30d5\u30a1\u30a4\u30eb\u3092\u958b\u3044\u305f\u306e\u3061\u3001\u30d1\u30b9\u30ef\u30fc\u30c9\u4fdd\u8b77\u3092\u89e3\u9664\u3057\u307e\u3059\u3002\u89e3\u9664\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>1.Acrobat reader\u3067\u4fdd\u8b77\u3055\u308c\u305fPDF\u3092\u958b\u304f<br \/>\n2.\u30c4\u30fc\u30eb\u30d0\u30fc\u306e\u300e\u30d5\u30a1\u30a4\u30eb\u300f\u2192\u300e\u30d7\u30ed\u30d1\u30c6\u30a3\u300f\u306e\u9806\u306b\u958b\u304f<br \/>\n3.\u30d7\u30ed\u30d1\u30c6\u30a3\u5185\u306e\u300e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u300f\u30bf\u30d6\u3092\u958b\u304f<br \/>\n4.\u300e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u65b9\u6cd5\u300f\u306e\u30d7\u30eb\u30c0\u30a6\u30f3\u304b\u3089\u300e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306a\u3057\u300f\u3092\u9078\u3076<br 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