{"id":1059,"date":"2023-09-12T00:50:35","date_gmt":"2023-09-12T00:50:35","guid":{"rendered":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1059"},"modified":"2026-01-09T05:17:41","modified_gmt":"2026-01-09T05:17:41","slug":"%e9%9b%bb%e5%ad%90%e5%b8%b3%e7%b0%bf%e4%bf%9d%e5%ad%98%e6%b3%95%e3%81%a7%e3%83%ac%e3%82%b7%e3%83%bc%e3%83%88%e3%82%82%e9%9b%bb%e5%ad%90%e4%bf%9d%e5%ad%98%e3%81%a7%e3%81%8d%e3%82%8b%ef%bc%81%e5%8e%9f-2","status":"publish","type":"post","link":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1059","title":{"rendered":"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u7fa9\u52d9\u5316\u306f2024\u5e741\u6708\u304b\u3089\uff01\u5bfe\u8c61\u66f8\u985e\u30fb\u7336\u4e88\u671f\u9593\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u7fa9\u52d9\u5316\u304c\u8fd1\u3065\u3044\u3066\u304d\u307e\u3057\u305f\u3002\u96fb\u5b50\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u3001\u6388\u53d7\u3057\u305f\u30c7\u30fc\u30bf\u306f\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u539f\u5247\u7fa9\u52d9\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u308c\u304b\u3089\u6e96\u5099\u3092\u884c\u3046\u3068\u3044\u3046\u65b9\u304c\u3044\u3089\u3063\u3057\u3083\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p><span class=\"marker-under\">\u6e96\u5099\u304c\u5fc5\u8981\u3068\u3044\u3046\u3053\u3068\u3067\u9762\u5012\u306b\u611f\u3058\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u96fb\u5b50\u4fdd\u5b58\u306f\u7d19\u4fdd\u5b58\u3068\u6bd4\u8f03\u3057\u3066\u69d8\u3005\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\u5bfe\u8c61\u66f8\u985e\u3092\u63a2\u3059\u3068\u304d\u306e\u696d\u52d9\u52b9\u7387\u5316\u304c\u305d\u306e\u4ee3\u8868\u4f8b\u3002<\/p>\n<p>\u5f93\u6765\u306e\u3088\u3046\u306a\u7d19\u4fdd\u5b58\u3067\u3059\u3068\u300c1\u9031\u9593\u524d\u306e\u53d6\u5f15\u5148\u3068\u306e\u66f8\u985e\u3092\u78ba\u8a8d\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u3068\u304d\u3001\u4fdd\u7ba1\u5834\u6240\u307e\u3067\u884c\u3063\u3066\u63a2\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u96fb\u5b50\u4fdd\u5b58\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u30d1\u30bd\u30b3\u30f3\u3092\u4f7f\u3046\u3053\u3068\u3067\u3001\u305d\u306e\u5834\u3067\u691c\u7d22\u30fb\u8868\u793a\u30fb\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3067\u304d\u308b\u304b\u3089\u3067\u3059\u3002\u79fb\u52d5\u6642\u9593\u3084\u63a2\u3059\u624b\u9593\u3092\u7701\u7565\u3067\u304d\u307e\u3059\u3002\u96fb\u5b50\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316\u3055\u308c\u308b\u3053\u3068\u3092\u6a5f\u306b\u3001\u696d\u52d9\u52b9\u7387\u5316\u3084\u751f\u7523\u6027\u306e\u5411\u4e0a\u3092\u56f3\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u7fa9\u52d9\u5316\u30fb\u6982\u8981\u30fb\u4fdd\u5b58\u533a\u5206\u30fb\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3053\u3068\u306a\u3069\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u3053\u308c\u304b\u3089\u5bfe\u5fdc\u3059\u308b\u65b9\u3084\u3001\u6e96\u5099\u306e\u9014\u4e2d\u6bb5\u968e\u306e\u65b9\u306f\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=1059\/#%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE%E7%BE%A9%E5%8B%99%E5%8C%96%E3%81%AF2024%E5%B9%B41%E6%9C%88%E3%81%8B%E3%82%89%EF%BC%81\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u7fa9\u52d9\u5316\u306f2024\u5e741\u6708\u304b\u3089\uff01\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u7fa9\u52d9\u5316\u306f2024\u5e741\u6708\u304b\u3089\uff01<\/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=1059\/#%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE%E5%AF%BE%E8%B1%A1%E6%9B%B8%E9%A1%9E%E3%82%84%E7%8C%B6%E4%BA%88%E6%9C%9F%E9%96%93%E3%82%92%E8%A7%A3%E8%AA%AC\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u3084\u7336\u4e88\u671f\u9593\u3092\u89e3\u8aac\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u3084\u7336\u4e88\u671f\u9593\u3092\u89e3\u8aac<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1059\/#%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE2023%E5%B9%B4%E6%94%B9%E6%AD%A3%E5%86%85%E5%AE%B9%E3%81%AA%E3%81%A9%E3%82%92%E8%A7%A3%E8%AA%AC\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e2023\u5e74\u6539\u6b63\u5185\u5bb9\u306a\u3069\u3092\u89e3\u8aac\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e2023\u5e74\u6539\u6b63\u5185\u5bb9\u306a\u3069\u3092\u89e3\u8aac<\/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=1059\/#%E9%9B%BB%E5%AD%90%E5%8F%96%E5%BC%95%E3%81%AA%E3%81%A9%EF%BC%81%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE%E4%BF%9D%E5%AD%98%E8%A6%81%E4%BB%B6%E3%81%AF3%E3%81%A4\" title=\"\u96fb\u5b50\u53d6\u5f15\u306a\u3069\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u8981\u4ef6\u306f3\u3064\">\u96fb\u5b50\u53d6\u5f15\u306a\u3069\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u8981\u4ef6\u306f3\u3064<\/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=1059\/#%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%E3%81%93%E3%81%A8\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3053\u3068\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3053\u3068<\/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%E7%BE%A9%E5%8B%99%E5%8C%96%E3%81%AF2024%E5%B9%B41%E6%9C%88%E3%81%8B%E3%82%89%EF%BC%81\"><\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u7fa9\u52d9\u5316\u306f2024\u5e741\u6708\u304b\u3089\uff01<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u30012024\u5e741\u6708\u3088\u308a\u7fa9\u52d9\u5316\u304c\u30b9\u30bf\u30fc\u30c8\u3057\u307e\u3059\u3002<\/span>\u6cd5\u6539\u6b63\u306b\u304a\u3044\u3066\u96fb\u5b50\u53d6\u5f15\u3067\u3084\u308a\u53d6\u308a\u3057\u305f\u30c7\u30fc\u30bf\u306f\u3001\u305d\u306e\u307e\u307e\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u307e\u3059\u3002\u89e3\u8aac\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<blockquote><p>\n\t\u7533\u544a\u6240\u5f97\u7a0e\uff65\u6cd5\u4eba\u7a0e\u306b\u95a2\u3057\u3066\u5e33\u7c3f\uff65\u66f8\u985e\u3092\u4fdd\u5b58\u3059\u308b\u7fa9\u52d9\u306e\u3042\u308b\u65b9\u304c\u3001\u6ce8\u6587\u66f8\uff65\u5951\u7d04\u66f8\uff65\u9001\u308a\u72b6\uff65\u9818\u53ce\u66f8\uff65\u898b\u7a4d\u66f8\uff65\u8acb\u6c42\u66f8\u306a\u3069\u306b\u76f8\u5f53\u3059\u308b\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\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/pdf\/0023006-085_01.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u65b9\u6cd5\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044<\/a>\u3010\u4ee4\u548c\uff16\u5e74\uff11\u2f49\u4ee5\u964d\u2f64\u3011\n<\/p><\/blockquote>\n<p>\u305d\u306e\u305f\u3081\u3001\u4f8b\u3048\u3070\u30e1\u30fc\u30eb\u3067\u53d7\u3051\u305f\u30c7\u30fc\u30bf\u3092\u5370\u5237\u3057\u3066\u30d5\u30a1\u30a4\u30eb\u306b\u7db4\u3058\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u7fa9\u52d9\u5316\u307e\u3067\u306b\u5bfe\u5fdc\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u96fb\u5b50\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316\u3055\u308c\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u96fb\u5b50\u53d6\u5f15\u306b\u9650\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tr>\n<td>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u533a\u5206<\/td>\n<td>\u4fdd\u5b58\u65b9\u6cd5<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<br \/>\n\t\u3010\u5e0c\u671b\u8005\u306e\u307f\u3011<\/td>\n<td>\u3054\u81ea\u8eab\u3067\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\u306f\u3001\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3057\u3066\u4fdd\u5b58\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u304c\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<br \/>\n\t\u3010\u5e0c\u671b\u8005\u306e\u307f\u3011<\/td>\n<td>\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\u3092\u9664\u304f\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\uff08\u53d6\u5f15\u5148\u304b\u3089\u53d7\u9818\u3057\u305f\u7d19\u306e\u9818\u53ce\u66f8\u30fb\u8acb\u6c42\u66f8\u7b49\uff09\u306f\u3001\u305d\u306e\u66f8\u985e\u81ea\u4f53\u3092\u4fdd\u5b58\u3059\u308b\u4ee3\u308f\u308a\u306b\u3001\u30b9\u30de\u30db\u3084\u30b9\u30ad\u30e3\u30ca\u3067\u8aad\u307f\u53d6\u3063\u305f\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<br \/>\n\t\u3010\u6cd5\u4eba\u30fb\u500b\u4eba\u4e8b\u696d\u8005\u306f\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3011<\/td>\n<td>\u7533\u544a\u6240\u5f97\u7a0e\uff65\u6cd5\u4eba\u7a0e\u306b\u95a2\u3057\u3066\u5e33\u7c3f\uff65\u66f8\u985e\u306e\u4fdd\u5b58\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u3066\u3044\u308b\u8005\u306f\u3001\u6ce8\u6587\u66f8\uff65\u5951\u7d04\u66f8\uff65\u9001\u308a\u72b6\uff65\u9818\u53ce\u66f8\uff65\u898b\u7a4d\u66f8\uff65\u8acb\u6c42\u66f8\u306a\u3069\u306b\u76f8\u5f53\u3059\u308b\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\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/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<\/a>\uff082023\u5e748\u670826\u65e5\u6642\u70b9\uff09<\/p>\n<p>\t\u4e0a\u8a18\u8cc7\u6599\u3092\u898b\u307e\u3059\u3068\u3001\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u30fb\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306f\u300e\u5e0c\u671b\u8005\u306e\u307f\u300f\u3068\u66f8\u304b\u308c\u3066\u3044\u307e\u3059\u3088\u306d\u3002\u3053\u306e\u6642\u70b9\u3067\u96fb\u5b50\u4fdd\u5b58\u304c\u7fa9\u52d9\u3067\u306f\u306a\u3044\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u809d\u5fc3\u306e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306a\u306e\u3067\u3059\u304c\u3001\u300e\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\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u300f\u3068\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u300e\u7d19\u3067\u53d7\u3051\u53d6\u3063\u305f\u6587\u66f8\u306e\u96fb\u5b50\u4fdd\u5b58\uff08\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\uff09\u306f\u7fa9\u52d9\u3067\u306f\u306a\u3044\u300f\u304c\u3001\u300e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3067\u53d7\u3051\u53d6\u3063\u305f\u53d6\u5f15\u60c5\u5831\u306e\u96fb\u5b50\u4fdd\u5b58\u306f\u7fa9\u52d9\u306b\u306a\u308b\u300f\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u4f8b\u3092\u6319\u3052\u307e\u3059\u3068\u3001\u4f8b\u3048\u3070\u98f2\u98df\u5e97\u306a\u3069\u3067\u624b\u306b\u3057\u305f\u9818\u53ce\u66f8\u306f\u96fb\u5b50\u4fdd\u5b58\u304c\u7fa9\u52d9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001Amazon\u306a\u3069\u3067\u624b\u306b\u3057\u305f\u9818\u53ce\u66f8\u306f\u96fb\u5b50\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3084\u30e1\u30fc\u30eb\u306a\u3069\u3092\u901a\u3058\u3066\u53d6\u5f97\u3057\u305f\u66f8\u985e\uff08PDF\u306a\u3069\uff09\u306f\u3001\u96fb\u5b50\u4fdd\u5b58\u304c\u7fa9\u52d9\u3067\u3042\u308b\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3082\u3057\u3082\u96fb\u5b50\u4fdd\u5b58\u3092\u3059\u308b\u306e\u3067\u3042\u308c\u3070<a href=\"https:\/\/denho.jp\/\" target=\"_blank\" rel=\"noopener\">DenHo<\/a>\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002DenHo\u3067\u3042\u308c\u3070\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u554f\u984c\u306a\u304f\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002\u305c\u3072\u3054\u5229\u7528\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%AE%E5%AF%BE%E8%B1%A1%E6%9B%B8%E9%A1%9E%E3%82%84%E7%8C%B6%E4%BA%88%E6%9C%9F%E9%96%93%E3%82%92%E8%A7%A3%E8%AA%AC\"><\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u3084\u7336\u4e88\u671f\u9593\u3092\u89e3\u8aac<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u3064\u3044\u3066\u4ee5\u4e0b4\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<\/li>\n<li>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u4f55\u3092\u76ee\u7684\u3068\u3057\u305f\u6cd5\u5f8b\u306a\u306e\uff1f<\/li>\n<li>\u7336\u4e88\uff08\u5ba5\u6055\uff09\u671f\u9593\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<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\u3001\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u3084\u66f8\u985e\u306a\u3069\u306e\u96fb\u5b50\u4fdd\u5b58\u3092\u8a8d\u3081\u308b\u6cd5\u5f8b\u306e\u3053\u3068\u3067\u3059\u3002<\/span>1988\u5e74\u306b\u5236\u5b9a\u3055\u308c\u6539\u6b63\u3092\u91cd\u306d\u3066\u304d\u305f\u6b74\u53f2\u304c\u3042\u308a\u307e\u3059\u3002\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\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\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\/0021012-095_03.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\uff5c\uff11\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670816\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u4fdd\u5b58\u306e\u7fa9\u52d9\u304c\u3042\u3063\u305f\u66f8\u985e\u306f\u3001\u96fb\u5b50\u4fdd\u5b58\u304c\u8a8d\u53ef\u3055\u308c\u307e\u3057\u305f\u3002\u4fdd\u5b58\u306b\u306f\u3001\u69d8\u3005\u306a\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u4fdd\u5b58\u533a\u5206\u3092\u5927\u304d\u304f3\u3064\u306b\u5206\u985e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u533a\u5206\u3055\u308c\u305f\u5185\u5bb9\u306f\u3001\u4ee5\u4e0b\u306e\u8868\u306e\u3068\u304a\u308a\u3067\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>\u96fb\u5b50\u7684\u306b\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u30fb\u66f8\u985e\u3092\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58<\/td>\n<\/tr>\n<tr>\n<td>\u2461\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/td>\n<td>\u7d19\u3067\u53d7\u9818\u30fb\u4f5c\u6210\u3057\u305f\u66f8\u985e\u3092\u753b\u50cf\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58<\/td>\n<\/tr>\n<tr>\n<td>\u2462\u96fb\u5b50\u53d6\u5f15<\/td>\n<td>\u96fb\u5b50\u7684\u306b\u6388\u53d7\u3057\u305f\u53d6\u5f15\u60c5\u5831\u3092\u30c7\u30fc\u30bf\u3067\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<\/a>\uff082023\u5e748\u670826\u65e5\u6642\u70b9\uff09<\/p>\n<p>\t\u4fdd\u5b58\u533a\u5206\u306f3\u3064\u306b\u5206\u3051\u3089\u308c\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002\u5e33\u7c3f\u3084\u66f8\u985e\u306e\u30c7\u30fc\u30bf\u304c\u3069\u306e\u533a\u5206\u3067\u3042\u308b\u306e\u304b\u3092\u628a\u63e1\u3057\u3066\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u8a73\u7d30\u306a\u8981\u4ef6\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u307b\u3069\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u4f55\u3092\u76ee\u7684\u3068\u3057\u305f\u6cd5\u5f8b\u306a\u306e\uff1f<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u3001\u30da\u30fc\u30d1\u30fc\u30ec\u30b9\u5316\u3084\u751f\u7523\u6027\u5411\u4e0a\u306e\u63a8\u9032\u3092\u76ee\u7684\u3068\u3057\u305f\u6cd5\u5f8b\u3067\u3059\u3002<\/span>\u5236\u5ea6\u304c\u3067\u304d\u305f\u7d4c\u7def\u3092\u3001\u56fd\u7a0e\u5e81\u306f\u6b21\u306e\u3088\u3046\u306b\u89e3\u8aac\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\u670816\u65e5\u6642\u70b9\uff09<\/p>\n<\/blockquote>\n<p>\u9ad8\u5ea6\u60c5\u5831\u5316\u793e\u4f1a\u3068\u306a\u308a\u30d1\u30bd\u30b3\u30f3\u3067\u696d\u52d9\u3092\u884c\u3046\u306e\u304c\u5f53\u305f\u308a\u524d\u306e\u6642\u4ee3\u3067\u3059\u3002\u300e\u3044\u3064\u307e\u3067\u3082\u7d19\u306b\u3088\u308b\u4fdd\u5b58\u3067\u306f\u306a\u304f\u6642\u4ee3\u306b\u5408\u308f\u305b\u3066\u5909\u5316\u3055\u305b\u308b\u3079\u304d\u300f\u3068\u3044\u3046\u5f37\u3044\u8981\u671b\u304c\u5f53\u6642\u304b\u3089\u3042\u308a\u307e\u3057\u305f\u3002\u4fdd\u5b58\u696d\u52d9\u306b\u304a\u3051\u308b\u8ca0\u62c5\u8efd\u6e1b\u3092\u56f3\u308b\u8003\u3048\u306f\u3001\u4f01\u696d\u306e\u304b\u306d\u3066\u304b\u3089\u306e\u8981\u671b\u3067\u3057\u305f\u3002\u305d\u306e\u3053\u3068\u3082\u3042\u308a\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3092\u5236\u5b9a\u3057\u305f\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<h3>\u7336\u4e88\uff08\u5ba5\u6055\uff09\u671f\u9593\u306f\uff1f<\/h3>\n<p><span class=\"marker-under\">2022\u5e74\u306e\u6cd5\u6539\u6b63\u306b\u3088\u308a\u3001\u7336\u4e88\uff08\u5ba5\u6055\uff09\u63aa\u7f6e\u306f2022\u5e741\u67081\u65e5\u304b\u30892023\u5e7412\u670831\u65e5\u307e\u3067\u306e2\u5e74\u9593\u3067\u3059\u3002<\/span>\u89e3\u8aac\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<blockquote><p>\n\t\u5177\u4f53\u7684\u306b\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u5ba5\u6055\u63aa\u7f6e\u3068\u3057\u3066\u3001\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff15\u5e74 12 \u6708 31 \u65e5\u307e\u3067\u306e\u9593\u306b\u7533\u544a\u6240\u5f97\u7a0e\u53ca\u3073\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b\u4fdd\u5b58\u7fa9\u52d9\u8005\u304c\u884c\u3046\u96fb\u5b50\u53d6\u5f15\u306b\u3064\u304d\u3001\u305d\u306e\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u6642\u306b\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u306b\u5f93\u3063\u3066\u4fdd\u5b58\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u7d0d\u7a0e\u5730\u7b49\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u304c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u3068\u8a8d\u3081\u3001\u304b\u3064\u3001\u305d\u306e\u4fdd\u5b58\u7fa9\u52d9\u8005\u304c\u7a0e\u52d9\u8abf\u67fb\u7b49\u306e\u969b\u306b\u305d\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u51fa\u529b\u66f8\u9762\uff08\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u53ca\u3073\u660e\u77ad\u306a\u72b6\u614b\u3067\u51fa\u529b\u3055\u308c\u305f\u3082\u306e\u306b\u9650\u308a\u307e\u3059\u3002\uff09\u306e\u63d0\u793a\u7b49\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4fdd\u5b58\u6642\u306b\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u305f\u3082\u306e\u3067\u3059\u3002 <\/p>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-5.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011<\/a>\u4ee4\u548c5\u5e746\u6708\uff5c\uff082023\u5e748\u670816\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u7336\u4e88\u671f\u9593\u5185\u306b\u304a\u3044\u3066\u306f\u3001\u53d7\u3051\u305f\u30c7\u30fc\u30bf\u3092\u7d19\u3067\u51fa\u529b\u3057\u3066\u4fdd\u5b58\u3067\u304d\u307e\u3059\u3002\u7a0e\u52d9\u8077\u54e1\u306e\u6c42\u3081\u306b\u5bfe\u3057\u3066\u3001\u63d0\u793a\u3067\u304d\u308c\u3070\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3067\u3059\u304c\u3001\u5ba5\u6055\u3068\u7336\u4e88\u306e\u9055\u3044\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<blockquote><p>\n\t\u5bdb\u5927\u306a\u5fc3\u3067\u7f6a\u3092\u8a31\u3059\u3053\u3068\u3002\u300c\u5fa1\u5ba5\u6055\u3092\u8acb\u3046\u300d\u300c\u5148\u65b9\u306e\u904e\u5931\u3092\u5ba5\u6055\u3059\u308b\u300d<\/p>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/dictionary.goo.ne.jp\/srch\/all\/%E5%AE%A5%E6%81%95\/m0u\/\" target=\"_blank\" rel=\"noopener\">goo\u8f9e\u66f8\uff5c\u5ba5\u6055<\/a>\uff082023\u5e748\u670816\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u300e\u5ba5\u6055\u300f\u306e\u610f\u5473\u306f\u5bdb\u5927\u306a\u5fc3\u3067\u904e\u53bb\u3092\u8a31\u3059\u3053\u3068\u3067\u3059\u3002\u5ba5\u6055\u671f\u9593\u306b\u304a\u3044\u3066\u306f\u3001\u5bdb\u5927\u306a\u63aa\u7f6e\u3068\u3057\u3066\u7d19\u306e\u4fdd\u5b58\u304c\u53ef\u80fd\u306a\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\uff11 \u3050\u305a\u3050\u305a\u5f15\u304d\u5ef6\u3070\u3057\u3066\u3001\u6c7a\u5b9a\u30fb\u5b9f\u884c\u3057\u306a\u3044\u3053\u3068\u3002\u300c\u3082\u306f\u3084\u4e00\u523b\u306e\u7336\u4e88\u3082\u8a31\u3055\u308c\u306a\u3044\u300d\u300c\u7336\u4e88\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u306f\u306a\u3044\u300d<br \/>\n\uff12 \u5b9f\u884c\u306e\u65e5\u6642\u3092\u5ef6\u3070\u3059\u3053\u3068\u3002\u300c\u8fd4\u6e08\u3092\u4e00\u304b\u6708\u9593\u7336\u4e88\u3059\u308b\u300d\u300c\u57f7\u884c\u7336\u4e88\u300d<\/p>\n<p>\u5f15\u7528\u5143\uff1agoo\u8f9e\u66f8\uff5c\u7336\u4e88\uff082023\u5e748\u670816\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u4e00\u65b9\u306e\u300e\u7336\u4e88\u300f\u306e\u610f\u5473\u306f\u5b9f\u884c\u3059\u308b\u6642\u671f\u3092\u5148\u9001\u308a\u306b\u3057\u3066\u4f59\u88d5\u3092\u4e0e\u3048\u308b\u3053\u3068\u3067\u3059\u3002\u3064\u307e\u308a\u306f\u3001\u4f59\u88d5\u3092\u3082\u3063\u3066\u6e96\u5099\u3057\u3066\u304f\u3060\u3055\u3044\u3068\u3044\u3046\u30e1\u30c3\u30bb\u30fc\u30b8\u304c\u8fbc\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u7336\u4e88\u671f\u9593\u3092\u6d3b\u304b\u3057\u3066\u3001\u96fb\u5b50\u4fdd\u5b58\u306e\u6e96\u5099\u3092\u9032\u3081\u3066\u3044\u304d\u307e\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\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u3068\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\uff08\u96fb\u5b50\u53d6\u5f15\u542b\u3080\uff09\u306e2\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002<\/span>\u305d\u308c\u305e\u308c\u306e\u5177\u4f53\u4f8b\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<blockquote><p>\n\t\uff08\u6ce81\uff09\u300c\u5e33\u7c3f\u300d\u306b\u306f\u3001\u4f8b\u3048\u3070\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u4ed5\u8a33\u5e33\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u3001\u58f2\u639b\u91d1\u5143\u5e33\u3001\u8cb7\u639b\u91d1\u5143\u5e33\u3001\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u3001\u58f2\u4e0a\u5e33\u3001\u4ed5\u5165\u5e33\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\uff08\u6ce82\uff09\u300c\u66f8\u985e\u300d\u306b\u306f\u3001\u4f8b\u3048\u3070\u68da\u5378\u8868\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u6ce8\u6587\u66f8\u3001\u5951\u7d04\u66f8\u3001\u9818\u53ce\u66f8\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\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\u670816\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u30fb\u66f8\u985e\u304c\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u30d1\u30bd\u30b3\u30f3\u3067\u4f5c\u6210\u3057\u305f\u66f8\u985e\u3092\u7d19\u3067\u6e21\u3057\u3066\u3082\u63a7\u3048\u304c\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\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\u6642\u306b\u8a08\u7b97\u30fb\u6574\u7406\u3055\u308c\u305f\u3082\u306e\u304c\u5bfe\u8c61\u3067\u3059\u3002\u5951\u7d04\u66f8\u306a\u3069\u306f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306b\u5206\u985e\u3055\u308c\u308b\u306e\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u4ee5\u4e0b2\u7a2e\u985e\u306b\u5206\u985e\u3055\u308c\u307e\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>\u66f8\u985e\u306e\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\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/pdf\/0023006-085_03.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\u3010\u4ee4\u548c\uff16\u5e74\uff11\u2f49\u4ee5\u964d\u7528\u3011<\/a>\uff082023\u5e748\u670816\u65e5\u6642\u70b9\uff09<\/p>\n<p>\t\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u3067\u5224\u65ad\u3057\u30662\u3064\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u6ce8\u6587\u66f8\u306f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u304b\u304b\u308b\u91d1\u984d\u3092\u53d6\u5f15\u76f8\u624b\u306b\u6ce8\u6587\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u6ce8\u6587\u66f8\u3060\u3051\u3067\u306f\u652f\u6255\u3044\u3092\u3057\u307e\u305b\u3093\u3002\u3064\u307e\u308a\u91d1\u92ad\u30fb\u5546\u54c1\u306f\u307e\u3063\u305f\u304f\u52d5\u3044\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3002\u305d\u306e\u305f\u3081\u3001\u6ce8\u6587\u66f8\u306f\u91cd\u8981\u5ea6\u304c\u4f4e\u304f\u306a\u308a\u3001\u4e00\u822c\u66f8\u985e\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u5bfe\u8c61\u66f8\u985e\u3092\u7684\u78ba\u306b\u628a\u63e1\u3057\u3066\u5099\u3048\u3066\u3044\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%AE2023%E5%B9%B4%E6%94%B9%E6%AD%A3%E5%86%85%E5%AE%B9%E3%81%AA%E3%81%A9%E3%82%92%E8%A7%A3%E8%AA%AC\"><\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e2023\u5e74\u6539\u6b63\u5185\u5bb9\u306a\u3069\u3092\u89e3\u8aac<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u76f4\u8fd1\u306e\u6539\u6b63\u5185\u5bb9\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e2\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e2022\u5e74\u6539\u6b63\u5185\u5bb9\u3092\u89e3\u8aac<\/li>\n<li>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f2023\u5e74\u306b\u3082\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/li>\n<\/ul>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e2022\u5e74\u6539\u6b63\u5185\u5bb9\u3092\u89e3\u8aac<\/h3>\n<p><span class=\"marker-under\">2022\u5e74\u306e\u6539\u6b63\u306b\u3066\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5404\u8981\u4ef6\u306f\u5927\u304d\u304f\u7de9\u548c\u3055\u308c\u307e\u3057\u305f\u3002<\/span>\u5185\u5bb9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"note_box\">\n\t\u2460\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u6539\u6b63\u4e8b\u9805<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>\u2461\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u6539\u6b63\u4e8b\u9805<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>\u2462\u96fb\u5b50\u53d6\u5f15\uff08\u533a\u5206\u2462\uff09\u306b\u95a2\u3059\u308b\u6539\u6b63\u4e8b\u9805<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\u670816\u65e5\u6642\u70b9\uff09\n<\/div>\n<p>\u3053\u306e\u6539\u6b63\u3067\u306f\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u3068\u3044\u3063\u305f\u3082\u306e\u304c\u5ec3\u6b62\u3068\u306a\u308a\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u8981\u4ef6\u3092\u7de9\u548c\u3059\u308b\u306a\u3069\u629c\u672c\u7684\u306a\u898b\u76f4\u3057\u3092\u5b9f\u65bd\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4e2d\u3067\u3082\u4e00\u756a\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u3067\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u7fa9\u52d9\u5316\u3067\u3059\u3002\u5927\u304d\u306a\u5f71\u97ff\u3092\u53d7\u3051\u308b\u4f01\u696d\u304c\u5c11\u306a\u304b\u3089\u305a\u5b58\u5728\u3057\u3066\u3044\u308b\u3068\u307f\u3066\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f2023\u5e74\u306b\u3082\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/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>\u305d\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"note_box\">\n\t\u2460\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u4e3b\u306a\u6539\u6b63\u5185\u5bb9<br \/>\n1.\t\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)\t\u89e3\u50cf\u5ea6\u30fb\u968e\u8abf\u30fb\u5927\u304d\u3055\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u4fdd\u5b58\u304c\u4e0d\u8981<br \/>\n2)\t\u5165\u529b\u8005\u7b49\u60c5\u5831\u306e\u78ba\u8a8d\u8981\u4ef6\u4e0d\u8981<br \/>\n3)\t\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)\t\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)\t\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)\t\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\u670816\u65e5\u6642\u70b9\uff09\n<\/div>\n<p>\u300e\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306b\u4fc2\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u300f\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5e33\u7c3f\u306e\u7bc4\u56f2\u3092\u898b\u76f4\u3057\u3066\u3044\u307e\u3059\u3002\u6539\u6b63\u524d\u306f\u3001\u3059\u3079\u3066\u306e\u9752\u8272\u95a2\u4fc2\u5e33\u7c3f\u304c\u5bfe\u8c61\u3067\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u6539\u6b63\u5f8c\u306f\u95a2\u4fc2\u5e33\u7c3f\u3092\u9650\u5b9a\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3067\u306f\u3001\u89e3\u50cf\u5ea6\u30fb\u968e\u8abf\u30fb\u5927\u304d\u3055\u306e\u60c5\u5831\u306e\u4fdd\u5b58\u304c\u4e0d\u8981\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u305d\u306e\u4e00\u65b9\u3067\u3001\u89e3\u50cf\u5ea6200dpi\u4ee5\u4e0a\u3084\u968e\u8abf\uff08\u539f\u5247\u30ab\u30e9\u30fc\u753b\u50cf\uff09\u306a\u3069\u306e\u8981\u4ef6\u306f\u3001\u7d99\u7d9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u5e33\u7c3f\u3068\u76f8\u4e92\u95a2\u9023\u6027\u3092\u78ba\u8a8d\u3059\u3079\u304d\u66f8\u985e\u304c\u300e\u91cd\u8981\u66f8\u985e\u300f\u306b\u9650\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u4e00\u822c\u66f8\u985e\u306f\u76f8\u4e92\u95a2\u9023\u6027\u306e\u78ba\u4fdd\u304c\u4e0d\u8981\u3067\u3059\u3002\u91cd\u8981\u66f8\u985e\u3068\u4e00\u822c\u66f8\u985e\u306e\u5177\u4f53\u4f8b\u306f\u5148\u8ff0\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3054\u53c2\u8003\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u3088\u3046\u306b\u524d\u5e74\u306e\u6539\u6b63\u5185\u5bb9\u304b\u3089\u3055\u3089\u306b\u7de9\u548c\u3055\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3067\u5bfe\u5fdc\u3067\u304d\u308b\u4f01\u696d\u306e\u62e1\u5927\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%8F%96%E5%BC%95%E3%81%AA%E3%81%A9%EF%BC%81%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE%E4%BF%9D%E5%AD%98%E8%A6%81%E4%BB%B6%E3%81%AF3%E3%81%A4\"><\/span>\u96fb\u5b50\u53d6\u5f15\u306a\u3069\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u8981\u4ef6\u306f3\u3064<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4ee5\u4e0b\u306e3\u3064\u306e\u4fdd\u5b58\u533a\u5206\u306b\u304a\u3051\u308b\u8981\u4ef6\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306e\u8981\u4ef6<\/li>\n<li>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u8981\u4ef6<\/li>\n<li>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6<\/li>\n<\/ul>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306e\u8981\u4ef6<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u306a\u3069\u3092\u4fdd\u5b58\u3059\u308b\u969b\u306f\u3001\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u9075\u5b88\u3057\u307e\u3057\u3087\u3046\u3002<\/span>\u8981\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e\u8868\u3092\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<table>\n<tr>\n<td>\u8981\u4ef6<\/td>\n<td>\u512a\u826f\u5e33\u7c3f<\/td>\n<td>\u512a\u826f\u4ee5\u5916\u306e\u5e33\u7c3f<\/td>\n<td>\u66f8\u985e<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6982\u8981\u66f8\u7b49\u306e\u5099\u4ed8\u3051<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u898b\u8aad\u53ef\u80fd\u88c5\u7f6e\u306e\u5099\u4ed8\u3051\u7b49<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068<\/td>\n<td>\u25b3\u203b2<\/td>\n<td>\u3007\u203b3<\/td>\n<td>\u25b3\u203b4<\/td>\n<\/tr>\n<tr>\n<td>\uff23\uff2f\uff2d\u306e\u4f5c\u6210\u904e\u7a0b\u7b49\u306b\u95a2\u3059\u308b\u66f8\u985e\u306e\u5099\u4ed8\u3051<\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td>\uff23\uff2f\uff2d\u306e\u898b\u8aad\u53ef\u80fd\u88c5\u7f6e\u306e\u5099\u4ed8\u3051\u7b49<\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u78c1\u7684\u8a18\u9332\u306e\u8a02\u6b63\u30fb\u524a\u9664\u30fb\u8ffd\u52a0\u306e\u4e8b\u5b9f\u53ca\u3073\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u4f7f\u7528<\/td>\n<td>\u3007<\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td>\u5e33\u7c3f\u9593\u3067\u306e\u8a18\u9332\u4e8b\u9805\u306e\u76f8\u4e92\u95a2\u9023\u6027\u306e\u78ba\u4fdd<\/td>\n<td>\u3007<\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td>\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd<\/td>\n<td>\u25b3\u203b2<\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td>\u7d22\u5f15\u7c3f\u306e\u5099\u4ed8\u3051<\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td>\uff23\uff2f\uff2d\u3078\u306e\u30a4\u30f3\u30c7\u30c3\u30af\u30b9\u306e\u51fa\u529b<\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td>\u5f53\u521d\uff13\u5e74\u9593\u306b\u304a\u3051\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4e26\u884c\u4fdd\u5b58\u53c8\u306f\uff23\uff2f\uff2d\u306e\u8a18\u9332\u4e8b\u9805\u306e\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd<\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/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\/00023006-044_03-1.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u5e33\u7c3f\u66f8\u985e\u95a2\u4fc2\u3011\u4ee4\u548c5\u5e746\u6708\uff5c8\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670816\u65e5\u6642\u70b9\uff09<\/p>\n<p>\t\u4e0a\u8868\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u203b\u306e\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<blockquote><p>\n\t\u203b\uff12 \u300c\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u300d\u306b\u5fdc\u3058\u308b\u5834\u5408\u306b\u306f\u3001\u691c\u7d22\u6a5f\u80fd\u306e\u3046\u3061\u3001\u7bc4\u56f2\u3092\u6307\u5b9a\u3057\u3066\u6761\u4ef6\u3092\u8a2d\u5b9a\u3067\u304d\u308b\u6a5f\u80fd\u53ca\u3073\u4e8c\u4ee5\u4e0a\u306e\u4efb\u610f\u306e\u8a18\u9332\u9805\u76ee\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u6761\u4ef6\u3092\u8a2d\u5b9a\u3067\u304d\u308b\u6a5f\u80fd\u306f\u4e0d\u8981\u3068\u306a\u308b\u3002<br \/>\n\u203b\uff13 \u512a\u826f\u5e33\u7c3f\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u300c\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u300d\u306e\u8981\u4ef6\u306f\u4e0d\u8981\u3068\u306a\u308b\u3002<br \/>\n\u203b\uff14 \u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u306b\u76f8\u5f53\u3059\u308b\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u300c\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u300d\u306e\u8981\u4ef6\u306f\u4e0d\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-1.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u5e33\u7c3f\u66f8\u985e\u95a2\u4fc2\u3011\u4ee4\u548c5\u5e746\u6708\uff5c8\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670816\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u3068\u306f\u3001\u4ee5\u4e0b4\u3064\u306e\u6761\u4ef6\u3092\u30af\u30ea\u30a2\u3057\u305f\u5e33\u7c3f\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u8a02\u6b63\u306a\u3069\u306e\u5c65\u6b74\u304c\u6b8b\u308b\u3053\u3068<\/li>\n<li>\u5e33\u7c3f\u9593\u3067\u76f8\u4e92\u95a2\u9023\u6027\u304c\u3042\u308b\u3053\u3068<\/li>\n<li>\u691c\u7d22\u6a5f\u80fd\u304c\u3042\u308b\u3053\u3068<\/li>\n<li>\u30e2\u30cb\u30bf\u30fc\u3001\u8aac\u660e\u66f8\u306a\u3069\u3092\u5099\u3048\u4ed8\u3051\u308b\u3053\u3068<\/li>\n<\/ul>\n<p>\u3055\u3089\u306b\u306f\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u89e3\u8aac\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<blockquote><p>\n\t\u4e00\u5b9a\u306e\u5e33\u7c3f\u3092\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\uff08\u4e0a\u8a18\u30eb\u30fc\u30eb\u306e\u3046\u3061\u300c\u512a\u826f\u300d\u6b04\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3057\u3066\u3044\u308b\u5e33\u7c3f\uff09\u3068\u3057\u3066\u4fdd\u5b58\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f8c\u304b\u3089\u305d\u306e\u96fb\u5b50\u5e33 \u7c3f\u306b\u95a2\u9023\u3059\u308b\u904e\u5c11\u7533\u544a\u304c\u5224\u660e\u3057\u3066\u3082\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u304c\uff15\uff05\u8efd\u6e1b\u3055\u308c\u308b\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u3042\u3089\u304b\u3058\u3081\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e \u3059\u3002\uff09\u3002<br \/>\n\u5bfe\u8c61\u3068\u306a\u308b\u5e33\u7c3f\u306e\u7bc4\u56f2\u3084\u300c\u512a\u826f\u300d\u6b04\u306e\u8981\u4ef6\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u30d5\u30ed\u30fc\u56f3\u306a\u3069\u3092\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/pdf\/0023006-085_02.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u56fd\u7a0e\u5e81\uff5c\u306f\u3058\u3081\u307e\u305b\u3093\u304b\u3001\u5e33\u7c3f\uff65\u66f8\u985e\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\uff08\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\uff09\u3010\u4ee4\u548c\uff16\u5e74\uff11\u2f49\u4ee5\u964d\u2f64\u3011 <\/a>\uff082023\u5e748\u670816\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u305d\u306e\u5e74\u4e2d\u306e\u4ed5\u8a33\u5e33\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u3092\u512a\u826f\u5e33\u7c3f\u3068\u3057\u3066\u30af\u30ea\u30a2\u3059\u308c\u3070\u300165\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4e00\u65b9\u3067\u8a02\u6b63\u524a\u9664\u5c65\u6b74\u304c\u6b8b\u3089\u306a\u304f\u3066\u3082\u3001\u4ee5\u4e0b\u6700\u4f4e\u8981\u4ef6\u3092\u30af\u30ea\u30a2\u3059\u308c\u3070\u96fb\u5b50\u4fdd\u5b58\u306f\u4e00\u5fdc\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<blockquote><p>\n\t\u2022 \u30b7\u30b9\u30c6\u30e0\u306e\u8aac\u660e\u66f8\u3084\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u7b49\u3092\u5099\u3048\u4ed8\u3051\u3066\u3044\u308b\u3053\u3068<br \/>\n \u2022 \u7a0e\u52d9\u8077\u54e1\u304b\u3089\u306e\u30c7\u30fc\u30bf\u306e\u300c\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u300d\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068<br \/>\n \u203b \u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3067\u304d\u308b\u5e33\u7c3f\u306f\u3001\u6b63\u898f\u306e\u7c3f\u8a18\u306e\u539f\u5247\uff08\u4e00\u822c\u7684\u306b\u306f\u8907\u5f0f\u7c3f\u8a18\uff09\u306b\u5f93\u3063\u3066\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u5e33\u7c3f\u306b\u9650\u308a\u307e\u3059\u3002<\/p>\n<p> \u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/pdf\/0023006-085_02.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u306f\u3058\u3081\u307e\u305b\u3093\u304b\u3001\u5e33\u7c3f\uff65\u66f8\u985e\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\uff08\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\uff09\u3010\u4ee4\u548c\uff16\u5e74\uff11\u2f49\u4ee5\u964d\u2f64\u3011<\/a> \uff082023\u5e748\u670816\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u30b7\u30b9\u30c6\u30e0\u306e\u8aac\u660e\u66f8\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u30c8\u30e9\u30d6\u30eb\u304c\u767a\u751f\u3057\u305f\u6642\u3084\u56f0\u3063\u305f\u3068\u304d\u306b\u6d3b\u7528\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u5099\u3048\u4ed8\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3082\u30461\u3064\u306e\u6761\u4ef6\u3067\u3042\u308b\u7a0e\u52d9\u8077\u54e1\u304b\u3089\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3089\u308c\u308c\u3070\u3001\u30af\u30ea\u30a2\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6761\u4ef6\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u305d\u308c\u307b\u3069\u30cf\u30fc\u30c9\u30eb\u306f\u9ad8\u304f\u306a\u3044\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u8981\u4ef6<\/h3>\n<p><span class=\"marker-under\">\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u69d8\u3005\u306a\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3066\u9075\u5b88\u3057\u307e\u3057\u3087\u3046\u3002<\/span>\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tr>\n<td>\u8981\u4ef6<\/td>\n<td>\u91cd\u8981\u66f8\u985e<\/td>\n<td>\u4e00\u822c\u66f8\u985e<\/td>\n<td>\u904e\u53bb\u5206\u91cd\u8981\u66f8\u985e<\/td>\n<\/tr>\n<tr>\n<td>\u5165\u529b\u671f\u9593\u306e\u5236\u9650\uff08\u66f8\u985e\u306e\u53d7\u9818\u7b49\u5f8c\u53c8\u306f\u696d\u52d9\u306e\u51e6\u7406\u306b\u4fc2\u308b\u901a\u5e38\u306e\u671f\u9593\u3092\u7d4c\u904e\u3057\u305f\u5f8c\u3001\u901f\u3084\u304b\u306b\u5165\u529b\uff09<\/td>\n<td>\u3007<\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td>\u4e00\u5b9a\u6c34\u6e96\u4ee5\u4e0a\u306e\u89e3\u50cf\u5ea6\uff08200dpi \u4ee5\u4e0a\uff09\u306b\u3088\u308b\u8aad\u307f\u53d6\u308a<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u30ab\u30e9\u30fc\u753b\u50cf\u306b\u3088\u308b\u8aad\u307f\u53d6\u308a\uff08\u8d64\u30fb\u7dd1\u30fb\u9752\u305d\u308c\u305e\u308c 256\u968e\u8abf\uff08\u7d04 1677 \u4e07\u8272\uff09\u4ee5\u4e0a\uff09<\/td>\n<td>\u3007<\/td>\n<td>\u203b1<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e<\/td>\n<td>\u3007\u203b2<\/td>\n<td>\u3007\u203b3<\/td>\n<td>\u3007\u203b3<\/td>\n<\/tr>\n<tr>\n<td>\u30f4\u30a1\u30fc\u30b8\u30e7\u30f3\u7ba1\u7406\uff08\u8a02\u6b63\u53c8\u306f\u524a\u9664\u306e\u4e8b\u5b9f\u53ca\u3073\u5185\u5bb9\u306e\u78ba\u8a8d\u7b49\uff09<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u30b9\u30ad\u30e3\u30f3\u6587\u66f8\u3068\u5e33\u7c3f\u3068\u306e\u76f8\u4e92\u95a2\u9023\u6027\u306e\u4fdd\u6301<\/td>\n<td>\u3007<\/td>\n<td>&nbsp;<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u898b\u8aad\u53ef\u80fd\u88c5\u7f6e(14 \u30a4\u30f3\u30c1\u4ee5\u4e0a\u306e\u30ab\u30e9\u30fc\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3001\uff14\u30dd\u30a4\u30f3\u30c8\u6587\u5b57\u306e\u8a8d\u8b58\u7b49)\u306e\u5099\u4ed8\u3051<\/td>\n<td>\u3007<\/td>\n<td>\u203b1<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u6574\u7136\u30fb\u660e\u77ad\u51fa\u529b<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u958b\u767a\u95a2\u4fc2\u66f8\u985e\u7b49\u306e\u5099\u4ed8\u3051<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u305d\u306e\u4ed6<\/td>\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<td>\u203b4\uff1a\u203b5<\/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\/00023006-044_03-3.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2\u3011\u4ee4\u548c5\u5e746\u6708\uff5c8\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670816\u65e5\u6642\u70b9\uff09<\/p>\n<p>\t\u5148\u307b\u3069\u91cd\u8981\u66f8\u985e\uff08\u9818\u53ce\u66f8\u306a\u3069\uff09\u3068\u4e00\u822c\u66f8\u985e\uff08\u6ce8\u6587\u66f8\u306a\u3069\uff09\u306b\u3064\u3044\u3066\u89e6\u308c\u307e\u3057\u305f\u304c\u3001\u305d\u308c\u305e\u308c\u8981\u4ef6\u304c\u5909\u308f\u308a\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002\u306a\u304a\u3001\u4e0a\u8868\u306e\u6ce8\u91c8\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<blockquote><p>\n\t\t\u203b\uff11 \u4e00\u822c\u66f8\u985e\u306e\u5834\u5408\u3001\u30ab\u30e9\u30fc\u753b\u50cf\u3067\u306f\u306a\u304f\u30b0\u30ec\u30fc\u30b9\u30b1\u30fc\u30eb\u3067\u306e\u4fdd\u5b58\u53ef\u3002<br \/>\n\u203b\uff12 \u5165\u529b\u4e8b\u9805\u3092\u898f\u5247\u7b2c\uff12\u6761\u7b2c\uff16\u9805\u7b2c\uff11\u53f7\u30a4\u53c8\u306f\u30ed\u306b\u63b2\u3052\u308b\u65b9\u6cd5\u306b\u3088\u308a\u5f53\u8a72\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u4fc2\u308b\u8a18\u9332\u4e8b\u9805\u3092\u5165\u529b\u3057\u305f\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u78ba\u8a8d\u3092\u3082\u3063\u3066\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u306b\u4ee3\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n\u203b\uff13 \u5f53\u8a72\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u4fc2\u308b\u8a18\u9332\u4e8b\u9805\u3092\u5165\u529b\u3057\u305f\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u306b\u4ee3\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n\u203b\uff14 \u904e\u53bb\u5206\u91cd\u8981\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u5f53\u8a72\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u306b\u4f75\u305b\u3066\u3001\u5f53\u8a72\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4f5c\u6210\u53ca\u3073\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u306e\u624b\u7d9a\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u66f8\u985e\uff08\u5f53\u8a72\u4e8b\u52d9\u306e\u8cac\u4efb\u8005\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u306b\u9650\u3089\u308c\u307e\u3059\u3002\uff09\u306e\u5099\u4ed8\u3051\u304c\u5fc5\u8981\u3002<br \/>\n\u203b\uff15 \u904e\u53bb\u5206\u91cd\u8981\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u7b49\u5b9b\u306b\u9069\u7528\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3002 <\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-3.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2\u3011\u4ee4\u548c5\u5e746\u6708\uff5c8\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670816\u65e5\u6642\u70b9\uff09\n\t<\/p><\/blockquote>\n<p>\t\u753b\u50cf\u306e\u8aad\u307f\u8fbc\u307f\u306f\u539f\u5247\u30ab\u30e9\u30fc\u753b\u50cf\u3067\u3059\u304c\u3001\u4e00\u822c\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u30b0\u30ec\u30fc\u30b9\u30b1\u30fc\u30eb\uff08\u767d\u9ed2\uff09\u306e\u4fdd\u5b58\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\t\u3061\u306a\u307f\u306b\u3067\u3059\u304c\u3001dpi\u3068\u306f\u89e3\u50cf\u5ea6\u306e\u5358\u4f4d\u306e\u3053\u3068\u3067\u3059\u30021\u30a4\u30f3\u30c1\u306b\u4f55\u500b\u30c9\u30c3\u30c8\u304c\u3042\u308b\u304b\u3092\u793a\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u30011\u30a4\u30f3\u30c1\u306b20\u500b\u306e\u30c9\u30c3\u30c8\u304c\u3042\u308c\u307020dpi\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u300220dpi\u3067\u3059\u3068\u89e3\u50cf\u5ea6\u304c\u8352\u3044\u305f\u3081\u3001\u6587\u5b57\u306a\u3069\u3092\u8868\u8a18\u3059\u308b\u306b\u306f\u4e0d\u9bae\u660e\u3067\u3059\u3002\u30b9\u30ad\u30e3\u30ca\u6a5f\u5668\u3092\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u89e3\u50cf\u5ea6\u306b\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6<\/h3>\n<p>\t<span class=\"marker-under\">\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u3067\u306f\u3001\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u3068\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u3092\u9075\u5b88\u3057\u307e\u3057\u3087\u3046\u3002<\/span>\u6539\u3056\u3093\u9632\u6b62\u3068\u691c\u7d22\u3092\u5bb9\u6613\u306b\u3059\u308b\u305f\u3081\u3067\u3059\u3002\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<blockquote><p>\n\t\t\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6982\u8981\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u306e\u5099\u4ed8\u3051\uff08\u81ea\u793e\u958b\u767a\u306e\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u306b\u9650\u308a\u307e\u3059\u3002\uff09<br \/>\n\t\t\u898b\u8aad\u53ef\u80fd\u88c5\u7f6e\u306e\u5099\u4ed8\u3051\u7b49<br \/>\n\t\t\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd<\/p>\n<p>\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u63aa\u7f6e\u3092\u884c\u3046\uff08\u898f\uff14\u2460\uff09<br \/>\n\u4e00 \u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u4ed8\u3055\u308c\u305f\u5f8c\u306e\u6388\u53d7<br \/>\n\u4e8c \u901f\u3084\u304b\u306b\uff08\u53c8\u306f\u305d\u306e\u696d\u52d9\u306e\u51e6\u7406\u306b\u4fc2\u308b\u901a\u5e38\u306e\u671f\u9593\u3092\u7d4c\u904e\u3057\u305f\u5f8c\u3001\u901f\u3084\u304b\u306b\uff09\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u3059<br \/>\n\u203b \u62ec\u5f27\u66f8\u306e\u53d6\u6271\u3044\u306f\u3001\u53d6\u5f15\u60c5\u5831\u306e\u6388\u53d7\u304b\u3089\u5f53\u8a72\u8a18\u9332\u4e8b\u9805\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u3059\u307e\u3067\u306e\u5404\u4e8b\u52d9\u306e\u51e6\u7406\u306b\u95a2\u3059\u308b\u898f\u7a0b\u3092\u5b9a\u3081\u3066\u3044\u308b\u5834\u5408\u306b\u9650\u308b\u3002<br \/>\n\u4e09 \u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u524a\u9664\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u305d\u306e\u8a18\u9332\u304c\u6b8b\u308b\u30b7\u30b9\u30c6\u30e0\u53c8\u306f\u8a02\u6b63\u524a\u9664\u304c\u3067\u304d\u306a\u3044\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3057\u3066\u3001\u6388\u53d7\u53ca\u3073\u4fdd\u5b58\u3092\u884c\u3046<br \/>\n\u56db \u8a02\u6b63\u524a\u9664\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u3092\u7b56\u5b9a\u3001\u904b\u7528\u3001\u5099\u4ed8\u3051<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-5.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\u4ee4\u548c5\u5e746\u6708\uff5c9\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670816\u65e5\u6642\u70b9\uff09\n\t<\/p><\/blockquote>\n<p>\t\u66f8\u985e\u306e\u5099\u3048\u4ed8\u3051\u306a\u3069\u3092\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u3068\u8a00\u3044\u307e\u3059\u3002\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u3067\u306f\u3001\u69d8\u3005\u306a\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u3063\u3066\u691c\u7d22\u6a5f\u80fd\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u7d22\u5f15\u7c3f\u306e\u4f5c\u6210\u304c\u53ef\u80fd\u306a\u30bd\u30d5\u30c8\u3067\u3088\u308a\u7c21\u5358\u306b\u691c\u7d22\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002\u7c21\u6613\u7684\u306a\u65b9\u6cd5\u3092\u6b21\u306e\u3088\u3046\u306b\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\t\u691c\u7d22\u8981\u4ef6\u3092\u6e80\u305f\u3059\u305f\u3081\u306e\u7c21\u6613\u306a\u65b9\u6cd5\u3068\u306f\uff1f<br \/>\n\u5c02\u2f64\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3067\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u2460\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\u7b49\u3067\u7d22\u5f15\u7c3f\u3092\u4f5c\u6210\u3059\u308b\u65b9\u6cd5<br \/>\n\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\u7b49\u3067\u7d22\u5f15\u7c3f\u3092\u4f5c\u6210\u3001\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\u7b49\u306e\u6a5f\u80fd\u3092\u4f7f\u3063\u3066\u691c\u7d22\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002 \u7d22\u5f15\u7c3f\u306e\u30b5\u30f3\u30d7\u30eb\u306f\u3001\u56fd\u7a0e\u5e81\uff28\uff30\u306b\u63b2\u8f09\u3057\u3066\u3044\u307e\u3059\u3002 <\/p>\n<p>\u2461\u898f\u5247\u7684\u306a\u30d5\u30a1\u30a4\u30eb\u540d\u3092\u4ed8\u3059\u65b9\u6cd5<br \/>\n\u30c7\u30fc\u30bf\u306e\u30d5\u30a1\u30a4\u30eb\u540d\u306b\u898f\u5247\u6027\u3092\u3082\u3063\u3066\u300c\u65e5\u4ed8\u30fb\u91d1\u984d\u30fb\u53d6\u5f15\u5148\u300d\u3092\u5165\u529b\u3057\u3001\u7279\u5b9a\u306e\u30d5\u30a9\u30eb\u30c0\u306b\u96c6\u7d04\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001 \u30d5\u30a9\u30eb\u30c0\u306e\u691c\u7d22\u6a5f\u80fd\u304c\u6d3b\u2f64\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/pdf\/0023006-085_01.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u65b9\u6cd5\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3010\u4ee4\u548c6\u5e741\u2f49\u4ee5\u964d\u2f64\u3011\uff5c1\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e748\u670816\u65e5\u6642\u70b9\uff09<\/p>\n<\/blockquote>\n<p>\t\u7d22\u5f15\u7c3f\u306e\u4f5c\u6210\u3084Excel\u306a\u3069\u306e\u691c\u7d22\u6a5f\u80fd\u3092\u4f7f\u7528\u3057\u3066\u691c\u7d22\u3059\u308b\u65b9\u6cd5\u3068\u30d5\u30a1\u30a4\u30eb\u540d\u306b\u898f\u5247\u6027\u3092\u6301\u305f\u305b\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30d5\u30a1\u30a4\u30eb\u540d\u306b\u898f\u5247\u6027\u3092\u6301\u305f\u305b\u308b\u65b9\u6cd5\u3067\u306f\u7c21\u5358\u306b\u691c\u7d22\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u300e\u65e5\u4ed8_\u91d1\u984d_\u53d6\u5f15\u5148\u540d\u300f\u3068\u3044\u3063\u305f\u3088\u3046\u306b\u5fc5\u8981\u60c5\u5831\u304c\u8a18\u8f09\u3055\u308c\u305f\u30d5\u30a1\u30a4\u30eb\u540d\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u6539\u3056\u3093\u9632\u6b62\u306e\u305f\u3081\u306e\u63aa\u7f6e\u3068\u306f\u3001\u5e33\u7c3f\u30fb\u66f8\u985e\u306b\u5bfe\u3059\u308b\u6b63\u5f53\u6027\u306e\u8a3c\u660e\u3092\u6307\u3057\u307e\u3059\u3002\u4e0a\u8a18\u8cc7\u6599\u3067\u3044\u3048\u3070\u3001\u4e00\u304b\u3089\u56db\u306e\u3044\u305a\u308c\u304b\u3092\u78ba\u4fdd\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u3092\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u3068\u8a00\u3044\u307e\u3059\u3002\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u3067\u306f\u3001\u7c21\u5358\u306b\u30c7\u30fc\u30bf\u6539\u3056\u3093\u304c\u3067\u304d\u306a\u3044\u3088\u3046\u306a\u63aa\u7f6e\u3092\u53d6\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\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\u3088\u304f\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%E3%81%93%E3%81%A8\"><\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3053\u3068<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3053\u3068\u306f\u3001\u4ee5\u4e0b\u306e3\u70b9\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u73fe\u5728\u306e\u66f8\u985e\u4fdd\u5b58\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u4fdd\u5b58\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b<\/li>\n<li>\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u898b\u76f4\u3059<\/li>\n<\/ul>\n<h3>\u73fe\u5728\u306e\u66f8\u985e\u4fdd\u5b58\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span class=\"marker-under\">\u73fe\u5728\u306e\u66f8\u985e\u4fdd\u5b58\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/span>\u4f55\u3092\u96fb\u5b50\u4fdd\u5b58\u304a\u3088\u3073\u7d19\u4fdd\u5b58\u3057\u3066\u3044\u308b\u304b\u3092\u628a\u63e1\u3057\u3001\u672c\u5f53\u306b\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u3079\u304d\u304b\u78ba\u8a8d\u3059\u308b\u305f\u3081\u3067\u3059\u3002\u73fe\u72b6\u3092\u628a\u63e1\u3059\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u3092\u30dd\u30a4\u30f3\u30c8\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<tr>\n<td>\u78ba\u8a8d\u4e8b\u9805<\/td>\n<td>\u78ba\u8a8d\u5185\u5bb9<\/td>\n<\/tr>\n<tr>\n<td>\u53d6\u5f15\u66f8\u985e<\/td>\n<td>\u66f8\u985e\u306f\u3069\u306e\u3088\u3046\u306a\u53d6\u5f15\u66f8\u985e\u304c\u3042\u308b\u306e\u304b<\/td>\n<\/tr>\n<tr>\n<td>\u6388\u53d7\u65b9\u6cd5<\/td>\n<td>\u3069\u306e\u3088\u3046\u306a\u65b9\u6cd5\u3067\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u304b\uff08PDF\u30fb\u30af\u30e9\u30a6\u30c9\u30fbFAX\u306a\u3069\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u4fdd\u5b58\u65b9\u6cd5<\/td>\n<td>\u53d7\u3051\u53d6\u3063\u305f\u3082\u306e\u306f\u3069\u306e\u3088\u3046\u306b\u3057\u3066\u3069\u3053\u306b\u4fdd\u5b58\u3057\u3066\u3044\u308b\u304b<\/td>\n<\/tr>\n<tr>\n<td>\u30dc\u30ea\u30e5\u30fc\u30e0<\/td>\n<td>\u6708\u9593\u30fb\u5e74\u9593\u3067\u3069\u308c\u307b\u3069\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u304b<\/td>\n<\/tr>\n<\/table>\n<p>\t\u7d19\u4fdd\u5b58\u306e\u30dc\u30ea\u30e5\u30fc\u30e0\u304c\u591a\u304f\u3001\u696d\u52d9\u3092\u3072\u3063\u8feb\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u6d17\u3044\u51fa\u3059\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3069\u308c\u307b\u3069\u306e\u52b9\u679c\u304c\u51fa\u308b\u306e\u304b\u3092\u691c\u8a3c\u3057\u307e\u3057\u3087\u3046\u3002\u5c0e\u5165\u8cbb\u4ee5\u4e0a\u306e\u30b3\u30b9\u30c8\u30ab\u30c3\u30c8\u3092\u898b\u8fbc\u3081\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u4eca\u3059\u3050\u306b\u5c0e\u5165\u3059\u308b\u3053\u3068\u3092\u5f37\u304f\u304a\u3059\u3059\u3081\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4fdd\u5b58\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b<\/h3>\n<p>\t<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>\u4fdd\u5b58\u533a\u5206\u3054\u3068\u306e\u8981\u4ef6\u306f\u7d30\u304b\u3044\u305f\u3081\u3001\u72ec\u81ea\u3067\u5bfe\u5fdc\u3059\u308b\u306e\u306f\u96e3\u3057\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\t\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3057\u305f\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u306b\u306f\u3001\u300eJIIMA\u8a8d\u8a3c\u203b\u300f\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"note_box\">\n\t\u203bJIIMA\u8a8d\u8a3c\u3068\u306f\u3001\u5bfe\u8c61\u306e\u30bd\u30d5\u30c8\u3084\u30b7\u30b9\u30c6\u30e0\u304c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3068\u3001JIIMA\uff08\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u6587\u66f8\u60c5\u5831\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u5354\u4f1a\uff09\u306b\u8a8d\u3081\u3089\u308c\u305f\u8a3c\u306e\u3053\u3068\u3002\n<\/div>\n<p>JIIMA\u8a8d\u8a3c\u306b\u306f\u3001\u4ee5\u4e0b\u306e5\u3064\u306e\u8a8d\u8a3c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u96fb\u5e33\u6cd5\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u30bd\u30d5\u30c8\u6cd5\u7684\u8981\u4ef6\u8a8d\u8a3c<\/li>\n<li>\u96fb\u5b50\u5e33\u7c3f\u30bd\u30d5\u30c8\u6cd5\u7684\u8981\u4ef6\u8a8d\u8a3c<\/li>\n<li>\u96fb\u5b50\u53d6\u5f15\u30bd\u30d5\u30c8\u6cd5\u7684\u8981\u4ef6\u8a8d\u8a3c<\/li>\n<li>\u96fb\u5b50\u66f8\u985e\u30bd\u30d5\u30c8\u6cd5\u7684\u8981\u4ef6\u8a8d\u8a3c<\/li>\n<li>\u30a2\u30fc\u30ab\u30a4\u30d6\u7528\u5149\u30c7\u30a3\u30b9\u30af\u8a8d\u8a3c<\/li>\n<\/ul>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u304a\u3051\u308b\u5404\u4fdd\u5b58\u533a\u5206\u306e\u8981\u4ef6\u3092\u3001\u3042\u306a\u305f\u306e\u4ee3\u308f\u308a\u306b\u3001\u3057\u304b\u3082\u6b63\u78ba\u306b\u5224\u65ad\u3057\u3066\u304f\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5c0e\u5165\u3057\u305f\u4f01\u696d\u306f\u500b\u5225\u306b\u30c1\u30a7\u30c3\u30af\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4eee\u306bJIIMA\u8a8d\u8a3c\u3055\u308c\u3066\u3044\u306a\u3044\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3057\u307e\u3059\u3068\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u3092\u672c\u5f53\u306b\u30af\u30ea\u30a2\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u5224\u65ad\u3067\u304d\u307e\u305b\u3093\u3088\u306d\u3002\u305d\u306e\u7d50\u679c\u3001\u5c0e\u5165\u4e88\u5b9a\u306e\u30b7\u30b9\u30c6\u30e0\u306e\u6a5f\u80fd\u3068\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u3092\u30011\u3064\u305a\u3064\u81ea\u5206\u3067\u7167\u3089\u3057\u5408\u308f\u305b\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e0a\u8ff0\u3057\u307e\u3057\u305f\u3088\u3046\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u533a\u5206\u306f3\u3064\u3042\u308a\u3001\u8981\u4ef6\u3082\u7d30\u304b\u304f\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u81ea\u5206\u3067\u3059\u3079\u3066\u3092\u78ba\u8a8d\u3059\u308b\u306e\u306f\u3001\u304b\u306a\u308a\u9aa8\u304c\u6298\u308c\u307e\u3059\u3088\u306d\u3002\u305d\u306e\u3088\u3046\u306a\u6642\u9593\u7684\u4f59\u88d5\u304c\u3042\u308b\u65b9\u306f\u3001\u5c11\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u306e\u3053\u3068\u3092\u8003\u3048\u307e\u3059\u3068JIIMA\u8a8d\u8a3c\u3055\u308c\u3066\u3044\u308b\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u306e\u304c\u624b\u8efd\u3067\u3042\u308a\u3001\u3084\u306f\u308a\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h3>\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u898b\u76f4\u3059<\/h3>\n<p><span class=\"marker-under\">\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u898b\u76f4\u3057\u307e\u3057\u3087\u3046\u3002<\/span>\u7d19\u4fdd\u5b58\u3068\u96fb\u5b50\u4fdd\u5b58\u3068\u3067\u306f\u696d\u52d9\u30d5\u30ed\u30fc\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u305d\u306e\u307e\u307e\u3067\u306f\u3046\u307e\u304f\u30d5\u30a3\u30c3\u30c8\u305b\u305a\u3001\u696d\u52d9\u306b\u652f\u969c\u3092\u304d\u305f\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u4f8b\u3068\u3057\u3066\u3001\u898b\u7a4d\u66f8\u3092\u30e1\u30fc\u30eb\u3067\u53d7\u3051\u305f\u3068\u304d\u3067\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3059\u3002<\/p>\n<table>\n<tr>\n<td>\u7d19\u306e\u4fdd\u5b58<\/td>\n<td>\u96fb\u5b50\u4fdd\u5b58<\/td>\n<\/tr>\n<tr>\n<td>\u2460\u53d7\u4fe1\u3057\u305f\u30c7\u30fc\u30bf\u3092\u5370\u5237<\/td>\n<td>\u2460\u53d7\u4fe1\u3057\u305f\u30c7\u30fc\u30bf\u3092\u305d\u306e\u307e\u307e\u4fdd\u5b58<\/td>\n<\/tr>\n<tr>\n<td>\u2461\u30d5\u30a1\u30a4\u30eb\u306b\u7db4\u3058\u308b<\/td>\n<td>\u2461\u300e\u65e5\u4ed8_\u91d1\u984d_\u53d6\u5f15\u5148\u300f\u306e\u30d5\u30a1\u30a4\u30eb\u540d\u306b\u5909\u66f4\u3057\u3066\u30d5\u30a9\u30eb\u30c0\u306b\u683c\u7d0d<\/td>\n<\/tr>\n<tr>\n<td>\u2462\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8\u306b\u30d5\u30a1\u30a4\u30eb\u3092\u3057\u307e\u3046<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<\/table>\n<p>\t\u4e0a\u8a18\u306e\u3088\u3046\u306b\u6bd4\u8f03\u3057\u3066\u307f\u308b\u3068\u3001\u540c\u3058\u300e\u4fdd\u5b58\u300f\u3068\u3044\u3046\u884c\u70ba\u3067\u3082\u3001\u305d\u306e\u305f\u3081\u306b\u5b9f\u884c\u3057\u3066\u3044\u308b\u696d\u52d9\u5185\u5bb9\u304c\u307e\u3063\u305f\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u306b\u3082\u95a2\u308f\u3089\u305a\u3001\u300e\u96fb\u5b50\u4fdd\u5b58\u300f\u3068\u3044\u3046\u65b0\u305f\u306a\u4f5c\u696d\u3092\u65e2\u5b58\u30d5\u30ed\u30fc\u306b\u305d\u306e\u307e\u307e\u7d44\u307f\u8fbc\u3093\u3067\u3057\u307e\u3063\u3066\u306f\u3001\u7121\u7406\u304c\u751f\u3058\u3066\u3057\u307e\u3046\u306e\u306f\u660e\u3089\u304b\u3067\u3059\u3002\u96fb\u5b50\u4fdd\u5b58\u3092\u5c0e\u5165\u3059\u308b\u524d\u306b\u3001\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u30a4\u30c1\u304b\u3089\u898b\u76f4\u3059\u3053\u3068\u3092\u5f37\u304f\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u305b\u3063\u304b\u304f\u5c0e\u5165\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u6700\u5927\u9650\u306e\u52b9\u7387\u5316\u3092\u56f3\u308b\u3079\u304d\u3067\u3059\u3002\u65e2\u5b58\u306e\u696d\u52d9\u30d5\u30ed\u30fc\u3068\u65b0\u305f\u306a\u696d\u52d9\u30d5\u30ed\u30fc\u306e\u5909\u66f4\u70b9\u306b\u7740\u76ee\u3057\u3001\u3069\u3053\u3092\u898b\u76f4\u3057\u3001\u3069\u306e\u3088\u3046\u306b\u793e\u54e1\u306b\u5468\u77e5\u3059\u308b\u304b\u304c\u5927\u5207\u3067\u3059\u3002\u305d\u306e\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u5358\u306b\u5c0e\u5165\u3057\u305f\u5834\u5408\u306b\u6bd4\u3079\u3066\u696d\u52d9\u306e\u52b9\u7387\u5316\u3092\u6700\u5927\u9650\u306b\u5b9f\u73fe\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u307e\u3068\u3081\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u96fb\u5b50\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316\uff01<\/h2>\n<p>\u3053\u3053\u307e\u3067\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u89e3\u8aac\u3092\u3057\u3066\u304d\u307e\u3057\u305f\u3002<span 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href=\"https:\/\/denho.jp\/\" target=\"_blank\" rel=\"noopener\">DenHo<\/a>\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3067\u304d\u3001\u8fc5\u901f\u306a\u4fdd\u5b58\u696d\u52d9\u3092\u5b9f\u73fe\u53ef\u80fd\u3067\u3059\u3002\u305c\u3072\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u7fa9\u52d9\u5316\u304c\u8fd1\u3065\u3044\u3066\u304d\u307e\u3057\u305f\u3002\u96fb\u5b50\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u3001\u6388\u53d7\u3057\u305f\u30c7\u30fc\u30bf\u306f\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u539f\u5247\u7fa9\u52d9\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u308c\u304b\u3089\u6e96\u5099\u3092\u884c\u3046\u3068\u3044\u3046\u65b9\u304c\u3044\u3089\u3063\u3057\u3083\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002 \u6e96\u5099\u304c\u5fc5\u8981\u3068\u3044\u3046\u3053\u3068\u3067\u9762\u5012\u306b\u611f\u3058\u308b\u304b<\/p>\n","protected":false},"author":1,"featured_media":1060,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[28],"tags":[20,60],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u7fa9\u52d9\u5316\u306f2024\u5e741\u6708\u304b\u3089\uff01\u5bfe\u8c61\u66f8\u985e\u30fb\u7336\u4e88\u671f\u9593\u3082\u89e3\u8aac - OCR-Lab<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1059\" \/>\n<meta property=\"og:locale\" content=\"ja_JP\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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