{"id":1156,"date":"2023-09-21T04:49:21","date_gmt":"2023-09-21T04:49:21","guid":{"rendered":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1156"},"modified":"2026-01-09T06:42:39","modified_gmt":"2026-01-09T06:42:39","slug":"%e6%b3%a8%e6%96%87%e6%9b%b8%e3%81%a8%e6%b3%a8%e6%96%87%e8%ab%8b%e6%9b%b8%e3%81%ae%e9%81%95%e3%81%84%e3%81%af%ef%bc%9f%e5%bf%85%e8%a6%81%e6%80%a7%e3%83%bb%e8%a8%98%e8%bc%89%e4%ba%8b%e9%a0%85%e3%83%bb","status":"publish","type":"post","link":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1156","title":{"rendered":"\u6ce8\u6587\u66f8\u3068\u6ce8\u6587\u8acb\u66f8\u306e\u9055\u3044\u306f\uff1f\u5fc5\u8981\u6027\u30fb\u8a18\u8f09\u4e8b\u9805\u30fb\u53ce\u5165\u5370\u7d19\u306e\u3053\u3068\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u6ce8\u6587\u66f8\u3068\u6ce8\u6587\u8acb\u66f8\u306e\u9055\u3044\u3063\u3066\u4f55\uff1f\u300d<\/p>\n<p>\u6ce8\u6587\u66f8\u3082\u3057\u304f\u306f\u6ce8\u6587\u8acb\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u3001\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u62b1\u304f\u3053\u3068\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<span 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id=\"ez-toc-container\" class=\"ez-toc-v2_0_17 counter-hierarchy counter-numeric ez-toc-grey\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">\u76ee\u6b21<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class=\"ez-toc-list ez-toc-list-level-1\"><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1156\/#%E6%B3%A8%E6%96%87%E6%9B%B8%E3%83%BB%E6%B3%A8%E6%96%87%E8%AB%8B%E6%9B%B8%E3%83%BB%E5%8F%97%E6%B3%A8%E6%9B%B8%E3%81%AE%E9%81%95%E3%81%84%E3%82%92%E8%A7%A3%E8%AA%AC\" title=\"\u6ce8\u6587\u66f8\u30fb\u6ce8\u6587\u8acb\u66f8\u30fb\u53d7\u6ce8\u66f8\u306e\u9055\u3044\u3092\u89e3\u8aac\">\u6ce8\u6587\u66f8\u30fb\u6ce8\u6587\u8acb\u66f8\u30fb\u53d7\u6ce8\u66f8\u306e\u9055\u3044\u3092\u89e3\u8aac<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1156\/#%E3%81%9D%E3%82%82%E3%81%9D%E3%82%82%E6%B3%A8%E6%96%87%E8%AB%8B%E6%9B%B8%E3%81%A8%E3%81%AF%EF%BC%9F%E5%BF%85%E8%A6%81%E6%80%A7%E3%82%82%E8%A7%A3%E8%AA%AC\" title=\"\u305d\u3082\u305d\u3082\u6ce8\u6587\u8acb\u66f8\u3068\u306f\uff1f\u5fc5\u8981\u6027\u3082\u89e3\u8aac\">\u305d\u3082\u305d\u3082\u6ce8\u6587\u8acb\u66f8\u3068\u306f\uff1f\u5fc5\u8981\u6027\u3082\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=1156\/#%E6%9B%B8%E5%BC%8F%E3%81%AF%EF%BC%9F%E6%B3%A8%E6%96%87%E8%AB%8B%E6%9B%B8%E3%81%AE%E6%9B%B8%E3%81%8D%E6%96%B9%EF%BC%88%E8%A8%98%E8%BC%89%E4%BA%8B%E9%A0%85%EF%BC%89%E3%82%92%E8%A7%A3%E8%AA%AC\" title=\"\u66f8\u5f0f\u306f\uff1f\u6ce8\u6587\u8acb\u66f8\u306e\u66f8\u304d\u65b9\uff08\u8a18\u8f09\u4e8b\u9805\uff09\u3092\u89e3\u8aac\">\u66f8\u5f0f\u306f\uff1f\u6ce8\u6587\u8acb\u66f8\u306e\u66f8\u304d\u65b9\uff08\u8a18\u8f09\u4e8b\u9805\uff09\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=1156\/#%E6%B3%A8%E6%96%87%E6%9B%B8%E3%83%BB%E6%B3%A8%E6%96%87%E8%AB%8B%E6%9B%B8%E3%82%92%E4%BD%9C%E6%88%90%E3%81%99%E3%82%8B%E3%81%BE%E3%81%A7%E3%81%AE%E6%B5%81%E3%82%8C\" title=\"\u6ce8\u6587\u66f8\u30fb\u6ce8\u6587\u8acb\u66f8\u3092\u4f5c\u6210\u3059\u308b\u307e\u3067\u306e\u6d41\u308c\">\u6ce8\u6587\u66f8\u30fb\u6ce8\u6587\u8acb\u66f8\u3092\u4f5c\u6210\u3059\u308b\u307e\u3067\u306e\u6d41\u308c<\/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=1156\/#%E5%8F%8E%E5%85%A5%E5%8D%B0%E7%B4%99%E3%81%AF%EF%BC%9F%E6%B3%A8%E6%96%87%E8%AB%8B%E6%9B%B8%E3%81%AB%E3%81%A6%E3%82%88%E3%81%8F%E3%81%82%E3%82%8B%E8%B3%AA%E5%95%8F\" title=\"\u53ce\u5165\u5370\u7d19\u306f\uff1f\u6ce8\u6587\u8acb\u66f8\u306b\u3066\u3088\u304f\u3042\u308b\u8cea\u554f\">\u53ce\u5165\u5370\u7d19\u306f\uff1f\u6ce8\u6587\u8acb\u66f8\u306b\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E6%B3%A8%E6%96%87%E6%9B%B8%E3%83%BB%E6%B3%A8%E6%96%87%E8%AB%8B%E6%9B%B8%E3%83%BB%E5%8F%97%E6%B3%A8%E6%9B%B8%E3%81%AE%E9%81%95%E3%81%84%E3%82%92%E8%A7%A3%E8%AA%AC\"><\/span>\u6ce8\u6587\u66f8\u30fb\u6ce8\u6587\u8acb\u66f8\u30fb\u53d7\u6ce8\u66f8\u306e\u9055\u3044\u3092\u89e3\u8aac<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6ce8\u6587\u8acb\u66f8\u3068\u6ce8\u6587\u66f8\u306e\u9055\u3044\u3001\u6ce8\u6587\u8acb\u66f8\u3068\u53d7\u6ce8\u66f8\u306e\u9055\u3044\u3092\u4ee5\u4e0b\u3067\u89e3\u8aac\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6ce8\u6587\u8acb\u66f8\u3068\u6ce8\u6587\u66f8\u306e\u9055\u3044<\/li>\n<li>\u6ce8\u6587\u8acb\u66f8\u3068\u53d7\u6ce8\u66f8\u306e\u9055\u3044<\/li>\n<\/ul>\n<h3>\u6ce8\u6587\u8acb\u66f8\u3068\u6ce8\u6587\u66f8\u306e\u9055\u3044<\/h3>\n<p><span 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href=\"https:\/\/denho.jp\/\" target=\"_blank\" rel=\"noopener\">DenHo<\/a>\u3092\u304a\u4f7f\u3044\u304f\u3060\u3055\u3044\u3002DenHo\u306b\u306f\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u30fb\u81ea\u52d5\u30c7\u30fc\u30bf\u5316\u30fb\u30bf\u30b0\u4ed8\u3051\u306a\u3069\u3068\u3044\u3063\u305f\u3001\u904b\u7528\u306b\u5f79\u7acb\u3064\u6a5f\u80fd\u304c\u8c4a\u5bcc\u306b\u63c3\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u305c\u3072\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u6ce8\u6587\u8acb\u66f8\u3092\u6e21\u3059\u30bf\u30a4\u30df\u30f3\u30b0<\/h3>\n<p><span 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class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u767a\u6ce8\u66f8\u30fb\u6ce8\u6587\u8acb\u66f8\u3092\u4f5c\u6210\u3059\u308b\u307e\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u53d7\u6ce8\u8005\u304c\u898b\u7a4d\u66f8\u3092\u767a\u884c\u3059\u308b<\/li>\n<li>\u767a\u6ce8\u8005\u304c\u6ce8\u6587\u66f8\u3092\u767a\u884c\u3059\u308b<\/li>\n<li>\u53d7\u6ce8\u8005\u304c\u6ce8\u6587\u8acb\u66f8\u3092\u767a\u884c\u3059\u308b<\/li>\n<\/ul>\n<p>\u66f8\u985e\u3092\u767a\u884c\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u8a18\u8f09\u5185\u5bb9\u3092\u9593\u9055\u3048\u308b\u3068\u3001\u8a8d\u8b58\u306e\u9f5f\u9f6c\u3084\u30c8\u30e9\u30d6\u30eb\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u3001\u767a\u6ce8\u66f8\u30fb\u6ce8\u6587\u8acb\u66f8\u3092\u4f5c\u6210\u3059\u308b\u307e\u3067\u306e\u6d41\u308c\u3092\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u53d7\u6ce8\u8005\u304c\u898b\u7a4d\u66f8\u3092\u767a\u884c\u3059\u308b<\/h3>\n<p><span class=\"marker-under\">\u901a\u5e38\u306e\u5546\u53d6\u5f15\u3067\u306f\u3001\u307e\u305a\u53d7\u6ce8\u8005\u304c\u898b\u7a4d\u66f8\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/span>\u898b\u7a4d\u66f8\u306f\u767a\u6ce8\u8005\u5074\u304c\u5e0c\u671b\u3059\u308b\u5546\u54c1\u3084\u6570\u91cf\u3092\u3082\u3068\u306b\u3001\u91d1\u984d\u3084\u7d0d\u671f\u306a\u3069\u3092\u63d0\u793a\u3059\u308b\u66f8\u985e\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u9805\u76ee\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u767a\u884c\u65e5<\/li>\n<li>\u767a\u6ce8\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<\/li>\n<li>\u53d7\u6ce8\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<\/li>\n<li>\u5546\u54c1\u540d\u30fb\u6570\u91cf\u30fb\u5358\u4fa1\u30fb\u5408\u8a08\u91d1\u984d\u306a\u3069\u306e\u5177\u4f53\u7684\u306a\u898b\u7a4d\u308a\u5185\u5bb9<\/li>\n<li>\u7d0d\u671f<\/li>\n<li>\u898b\u7a4d\u308a\u306e\u6709\u52b9\u671f\u9650<\/li>\n<\/ul>\n<p>\u898b\u7a4d\u66f8\u3067\u63d0\u793a\u3059\u308b\u5185\u5bb9\u306f\u3042\u304f\u307e\u3067\u6982\u7b97\u3067\u3059\u3002\u767a\u6ce8\u8005\u5074\u306f\u3053\u308c\u3092\u3082\u3068\u306b\u53d6\u5f15\u5185\u5bb9\u3084\u53d6\u5f15\u305d\u306e\u3082\u306e\u3092\u884c\u3046\u304b\u3092\u691c\u8a0e\u3057\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u53d6\u5f15\u5185\u5bb9\u306e\u4ea4\u6e09\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3053\u306e\u3068\u304d\u3001\u767a\u6ce8\u8005\u306f\u76f8\u898b\u7a4d\u308a\u3092\u3068\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u76f8\u898b\u7a4d\u308a\u306f\u8907\u6570\u306e\u53d7\u6ce8\u8005\u306e\u898b\u7a4d\u308a\u5185\u5bb9\u3092\u6bd4\u8f03\u3057\u3001\u3088\u308a\u5e0c\u671b\u306b\u6cbf\u3063\u305f\u898b\u7a4d\u308a\u3092\u63d0\u793a\u3059\u308b\u53d7\u6ce8\u8005\u3092\u63a2\u3059\u884c\u70ba\u3067\u3059\u3002<\/p>\n<p>\u53d6\u5f15\u5185\u5bb9\u306e\u4ea4\u6e09\u3084\u76f8\u898b\u7a4d\u308a\u306e\u5185\u5bb9\u304c\u767a\u6ce8\u8005\u5074\u306b\u6cbf\u3048\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u767a\u6ce8\u306b\u81f3\u3089\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u6761\u4ef6\u306b\u3088\u3063\u3066\u91d1\u984d\u3084\u7d0d\u671f\u304c\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u88dc\u8db3\u8aac\u660e\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u5951\u7d04\u5f8c\u306b\u306f\u898b\u7a4d\u308a\u6bb5\u968e\u3067\u6c7a\u5b9a\u3057\u305f\u5185\u5bb9\u3092\u5909\u66f4\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u8a18\u8f09\u5185\u5bb9\u306b\u6f0f\u308c\u304c\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u7279\u306b\u5546\u54c1\u306e\u6570\u91cf\u3084\u5408\u8a08\u91d1\u984d\u306a\u3069\u306e\u5177\u4f53\u7684\u306a\u898b\u7a4d\u308a\u5185\u5bb9\u306b\u9f5f\u9f6c\u304c\u3042\u308b\u3068\u3001\u767a\u6ce8\u5f8c\u306b\u30c8\u30e9\u30d6\u30eb\u304c\u751f\u3058\u304b\u306d\u307e\u305b\u3093\u3002\u898b\u7a4d\u66f8\u767a\u884c\u6642\u306b\u306f\u8a18\u8f09\u5185\u5bb9\u306b\u6f0f\u308c\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3057\u3001\u8a8d\u8b58\u306e\u9055\u3044\u304c\u8d77\u304d\u306a\u3044\u3088\u3046\u306b\u3059\u308a\u5408\u308f\u305b\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u767a\u6ce8\u8005\u304c\u6ce8\u6587\u66f8\u3092\u767a\u884c\u3059\u308b<\/h3>\n<p><span class=\"marker-under\">\u898b\u7a4d\u66f8\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3001\u6b63\u5f0f\u306b\u6ce8\u6587\u304c\u6c7a\u5b9a\u3057\u305f\u3089\u767a\u6ce8\u8005\u304c\u6ce8\u6587\u66f8\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/span>\u6ce8\u6587\u66f8\u306f\u3001\u767a\u6ce8\u8005\u304c\u53d7\u6ce8\u8005\u306b\u5bfe\u3057\u6b63\u5f0f\u306b\u53d6\u5f15\u3092\u7533\u3057\u8fbc\u3080\u610f\u601d\u8868\u793a\u3092\u884c\u3046\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002\u6ce8\u6587\u66f8\u306b\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e\u9805\u76ee\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u767a\u6ce8\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<\/li>\n<li>\u53d6\u5f15\u5e74\u6708\u65e5<\/li>\n<li>\u5e0c\u671b\u7d0d\u671f<\/li>\n<li>\u5546\u54c1\u540d\u30fb\u6570\u91cf\u30fb\u5358\u4fa1\u30fb\u5408\u8a08\u91d1\u984d\u306a\u3069\u306e\u5177\u4f53\u7684\u306a\u6ce8\u6587\u5185\u5bb9<\/li>\n<li>\u652f\u6255\u671f\u65e5<\/li>\n<li>\u652f\u6255\u65b9\u6cd5<\/li>\n<li>\u53d7\u6ce8\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<\/li>\n<\/ul>\n<p>\u6ce8\u6587\u66f8\u306e\u767a\u884c\u306f\u6ce8\u6587\u8acb\u66f8\u3068\u540c\u69d8\u306b\u3001\u6cd5\u7684\u306b\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u5546\u53d6\u5f15\u3067\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u672a\u7136\u306b\u9632\u304e\u3001\u5186\u6ed1\u306b\u51e6\u7406\u3092\u884c\u3046\u305f\u3081\u306b\u767a\u884c\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e0b\u8acb\u4ee3\u91d1\u652f\u6255\u9045\u5ef6\u7b49\u9632\u6b62\u6cd5\u7b2c3\u6761\u304c\u9069\u7528\u3055\u308c\u308b\u4e8b\u696d\u8005\u3078\u306e\u767a\u6ce8\u306e\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u8f09\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t(1)\u3000\u89aa\u4e8b\u696d\u8005\u53ca\u3073\u4e0b\u8acb\u4e8b\u696d\u8005\u306e\u540d\u79f0\uff08\u756a\u53f7\uff0c\u8a18\u53f7\u7b49\u306b\u3088\u308b\u8a18\u8f09\u3082\u53ef\uff09<br \/>\n(2)\u3000\u88fd\u9020\u59d4\u8a17\uff0c\u4fee\u7406\u59d4\u8a17\uff0c\u60c5\u5831\u6210\u679c\u7269\u4f5c\u6210\u59d4\u8a17\u53c8\u306f\u5f79\u52d9\u63d0\u4f9b\u59d4\u8a17\u3092\u3057\u305f\u65e5<br \/>\n(3)\u3000\u4e0b\u8acb\u4e8b\u696d\u8005\u306e\u7d66\u4ed8\u306e\u5185\u5bb9\uff08\u59d4\u8a17\u306e\u5185\u5bb9\u304c\u5206\u304b\u308b\u3088\u3046\uff0c\u660e\u78ba\u306b\u8a18\u8f09\u3059\u308b\u3002\uff09<br \/>\n(4)\u3000\u4e0b\u8acb\u4e8b\u696d\u8005\u306e\u7d66\u4ed8\u3092\u53d7\u9818\u3059\u308b\u671f\u65e5\uff08\u5f79\u52d9\u63d0\u4f9b\u59d4\u8a17\u306e\u5834\u5408\u306f\uff0c\u5f79\u52d9\u304c\u63d0\u4f9b\u3055\u308c\u308b\u671f\u65e5\u53c8\u306f\u671f\u9593\uff09<br \/>\n(5)\u3000\u4e0b\u8acb\u4e8b\u696d\u8005\u306e\u7d66\u4ed8\u3092\u53d7\u9818\u3059\u308b\u5834\u6240<br \/>\n(6)\u3000\u4e0b\u8acb\u4e8b\u696d\u8005\u306e\u7d66\u4ed8\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u691c\u67fb\u3092\u3059\u308b\u5834\u5408\u306f\uff0c\u691c\u67fb\u3092\u5b8c\u4e86\u3059\u308b\u671f\u65e5<br \/>\n(7)\u3000\u4e0b\u8acb\u4ee3\u91d1\u306e\u984d\uff08\u5177\u4f53\u7684\u306a\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\uff0c\u7b97\u5b9a\u65b9\u6cd5\u306b\u3088\u308b\u8a18\u8f09\u3082\u53ef\uff09<br \/>\n(8)\u3000\u4e0b\u8acb\u4ee3\u91d1\u306e\u652f\u6255\u671f\u65e5<br \/>\n(9)\u3000\u624b\u5f62\u3092\u4ea4\u4ed8\u3059\u308b\u5834\u5408\u306f\uff0c\u624b\u5f62\u306e\u91d1\u984d\uff08\u652f\u6255\u6bd4\u7387\u3067\u3082\u53ef\uff09\u53ca\u3073\u624b\u5f62\u306e\u6e80\u671f<br \/>\n(10)\u3000\u4e00\u62ec\u6c7a\u6e08\u65b9\u5f0f\u3067\u652f\u6255\u3046\u5834\u5408\u306f\uff0c\u91d1\u878d\u6a5f\u95a2\u540d\uff0c\u8cb8\u4ed8\u3051\u53c8\u306f\u652f\u6255\u53ef\u80fd\u984d\uff0c\u89aa\u4e8b\u696d\u8005\u304c\u4e0b\u8acb\u4ee3\u91d1\u50b5\u6a29\u76f8\u5f53\u984d\u53c8\u306f\u4e0b\u8acb\u4ee3\u91d1\u50b5\u52d9\u76f8\u5f53\u984d\u3092\u91d1\u878d\u6a5f\u95a2\u3078\u652f\u6255\u3046\u671f\u65e5<br \/>\n(11)\u3000\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u3067\u652f\u6255\u3046\u5834\u5408\u306f\uff0c\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306e\u984d\u53ca\u3073\u96fb\u5b50\u8a18\u9332\u50b5\u6a29\u306e\u6e80\u671f\u65e5<br \/>\n(12)\u3000\u539f\u6750\u6599\u7b49\u3092\u6709\u511f\u652f\u7d66\u3059\u308b\u5834\u5408\u306f\uff0c\u54c1\u540d\uff0c\u6570\u91cf\uff0c\u5bfe\u4fa1\uff0c\u5f15\u6e21\u3057\u306e\u671f\u65e5\uff0c\u6c7a\u6e08\u671f\u65e5\uff0c\u6c7a\u6e08\u65b9\u6cd5<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.jftc.go.jp\/shitauke\/shitaukegaiyo\/oyagimu.html\" target=\"_blank\" rel=\"noopener\">\u516c\u6b63\u53d6\u5f15\u59d4\u54e1\u4f1a\uff5c\u300e\u89aa\u4e8b\u696d\u8005\u306e\u7fa9\u52d9\u300f<\/a>\uff082023\u5e749\u670811\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u4e0b\u8acb\u6cd5\u306f\u3001\u767a\u6ce8\u8005\u5074\u304c\u512a\u4f4d\u306a\u7acb\u5834\u3092\u5229\u7528\u3057\u305f\u4ee3\u91d1\u306e\u672a\u6255\u3044\u3084\u652f\u6255\u3044\u9045\u5ef6\u306a\u3069\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u304e\u3001\u4e0b\u8acb\u3051\u4e8b\u696d\u8005\u306e\u5229\u76ca\u4fdd\u8b77\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u6cd5\u5f8b\u3067\u3059\u3002\u4e0b\u8acb\u6cd5\u9055\u53cd\u3068\u306a\u3089\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u4e0a\u8a18\u306e\u9805\u76ee\u3092\u76db\u308a\u8fbc\u3093\u3060\u767a\u6ce8\u66f8\u3092\u4f5c\u6210\u3057\u305f\u307b\u3046\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u6ce8\u6587\u66f8\u306e\u5185\u5bb9\u306b\u4e0d\u5099\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u53d7\u6ce8\u8005\u5074\u3068\u767a\u6ce8\u8005\u5074\u3067\u306e\u8a8d\u8b58\u306e\u9055\u3044\u304c\u8d77\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u8a8d\u8b58\u306e\u9055\u3044\u306b\u3088\u308b\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u305f\u3081\u306b\u3001\u6ce8\u6587\u66f8\u3067\u53d6\u5f15\u5185\u5bb9\u3092\u660e\u78ba\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u53d7\u6ce8\u8005\u304c\u6ce8\u6587\u8acb\u66f8\u3092\u767a\u884c\u3059\u308b<\/h3>\n<p><span class=\"marker-under\">\u767a\u6ce8\u8005\u304b\u3089\u767a\u884c\u3055\u308c\u305f\u6ce8\u6587\u66f8\u306b\u554f\u984c\u304c\u306a\u3051\u308c\u3070\u3001\u53d7\u6ce8\u8005\u306f\u6ce8\u6587\u8acb\u66f8\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/span>\u6ce8\u6587\u8acb\u66f8\u306e\u76ee\u7684\u306f\u53d6\u5f15\u5185\u5bb9\u306e\u8a8d\u8b58\u306b\u9f5f\u9f6c\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u5fc5\u8981\u306a\u9805\u76ee\u306f\u3059\u3079\u3066\u8a18\u8f09\u3057\u3001\u53cc\u65b9\u306e\u8a8d\u8b58\u3092\u3059\u308a\u3042\u308f\u305b\u307e\u3057\u3087\u3046\u3002\u6ce8\u6587\u8acb\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306f\u65e2\u306b\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3054\u53c2\u8003\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E5%8F%8E%E5%85%A5%E5%8D%B0%E7%B4%99%E3%81%AF%EF%BC%9F%E6%B3%A8%E6%96%87%E8%AB%8B%E6%9B%B8%E3%81%AB%E3%81%A6%E3%82%88%E3%81%8F%E3%81%82%E3%82%8B%E8%B3%AA%E5%95%8F\"><\/span>\u53ce\u5165\u5370\u7d19\u306f\uff1f\u6ce8\u6587\u8acb\u66f8\u306b\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6ce8\u6587\u8acb\u66f8\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u306b\u56de\u7b54\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6ce8\u6587\u8acb\u66f8\u306e\u4fdd\u7ba1\u671f\u9593\u306f\u3069\u308c\u3050\u3089\u3044\u3067\u3059\u304b\uff1f<\/li>\n<li>\u6ce8\u6587\u8acb\u66f8\u306f\u5370\u7d19\u7a0e\u306e\u5bfe\u8c61\u3067\u3059\u304b\uff1f<\/li>\n<li>\u96fb\u5b50\u5316\u3057\u305f\u6ce8\u6587\u8acb\u66f8\u306b\u53ce\u5165\u5370\u7d19\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/li>\n<\/ul>\n<p>\u6ce8\u6587\u8acb\u66f8\u306e\u767a\u884c\u306f\u6cd5\u7684\u306b\u306f\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u767a\u884c\u3059\u308b\u3068\u6cd5\u7684\u306a\u4fdd\u7ba1\u671f\u9593\u304c\u767a\u751f\u3057\u305f\u308a\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u3063\u305f\u308a\u3057\u307e\u3059\u3002\u77e5\u3089\u305a\u306b\u6cd5\u5f8b\u9055\u53cd\u3068\u306a\u3089\u306a\u3044\u3088\u3046\u3001\u6ce8\u6587\u8acb\u66f8\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6ce8\u6587\u8acb\u66f8\u306e\u4fdd\u7ba1\u671f\u9593\u306f\u3069\u308c\u3050\u3089\u3044\u3067\u3059\u304b\uff1f<\/h3>\n<p><span class=\"marker-under\">\u6ce8\u6587\u8acb\u66f8\u306e\u4fdd\u7ba1\u671f\u9593\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f5\u5e74\u9593\u3001\u6cd5\u4eba\u306f7\uff5e10\u5e74\u9593\u306e\u4fdd\u7ba1\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span>\u6ce8\u6587\u8acb\u66f8\u306f\u53d6\u5f15\u306e\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u306e\u305f\u3081\u3001\u6cd5\u5f8b\u306b\u3088\u308a\u4fdd\u7ba1\u671f\u9593\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4fdd\u7ba1\u671f\u9593\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tr>\n<td>\u4fdd\u5b58\u304c\u5fc5\u8981\u306a\u3082\u306e<\/td>\n<td>\u4fdd\u5b58\u671f\u9593<\/td>\n<\/tr>\n<tr>\n<td>\u5e33\u7c3f\uff08\u4ed5\u8a33\u5e33\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u3001\u58f2\u639b\u5e33\u3001\u8cb7\u639b\u5e33\u3001\u7d4c\u8cbb\u5e33\u3001\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u306a\u3069\uff09<\/td>\n<td>7\u5e74<\/td>\n<\/tr>\n<tr>\n<td>\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\uff08\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u68da\u5378\u8868\u306a\u3069\uff09<\/td>\n<td>7\u5e74<\/td>\n<\/tr>\n<tr>\n<td>\u73fe\u91d1\u9810\u91d1\u53d6\u5f15\u7b49\u95a2\u4fc2\u66f8\u985e\uff08\u9818\u53ce\u8a3c\u3001\u5c0f\u5207\u624b\u63a7\u3001\u9810\u91d1\u901a\u5e33\u3001\u501f\u7528\u8a3c\u306a\u3069\uff09<\/td>\n<td>7\u5e74\u203b<\/td>\n<\/tr>\n<tr>\n<td>\u305d\u306e\u4ed6\u306e\u66f8\u985e\uff08\u53d6\u5f15\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u3001\u53c8\u306f\u53d7\u9818\u3057\u305f\u4e0a\u8a18\u4ee5\u5916\u306e\u66f8\u985e\uff09<\/td>\n<td>5\u5e74<\/td>\n<\/tr>\n<\/table>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_2.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u8a18\u5e33\u3084\u5e33\u7c3f\u7b49\u4fdd\u5b58\u30fb\u9752\u8272\u7533\u544a<\/a>\uff082023\u5e749\u670812\u65e5\u6642\u70b9\uff09<\/p>\n<p>\t\u203b\u524d\u3005\u5e74\u5206\u306e\u4e8b\u696d\u6240\u5f97\u53ca\u3073\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u304c300\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u306f\u30015\u5e74<br \/>\n\u96d1\u6240\u5f97\u3092\u751f\u305a\u3079\u304d\u696d\u52d9\u3092\u884c\u3046\u65b9\u3067\u3001\u524d\u3005\u5e74\u5206\u306e\u305d\u306e\u696d\u52d9\u306b\u4fc2\u308b\u53ce\u5165\u91d1\u984d\u304c300\u4e07\u5186\u3092\u8d85\u3048\u308b\u65b9\u306f\u3001\u73fe\u91d1\u9810\u91d1\u53d6\u5f15\u7b49\u95a2\u4fc2\u66f8\u985e\u3092\uff15\u5e74\u9593\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tr>\n<td>\u4fdd\u5b58\u304c\u5fc5\u8981\u306a\u3082\u306e<\/td>\n<td>\u4fdd\u5b58\u671f\u9593<\/td>\n<\/tr>\n<tr>\n<td>\u53ce\u5165\u91d1\u984d\u3084\u5fc5\u8981\u7d4c\u8cbb\u3092\u8a18\u8f09\u3057\u305f\u5e33\u7c3f\uff08\u6cd5\u5b9a\u5e33\u7c3f\uff09<\/td>\n<td>7\u5e74<\/td>\n<\/tr>\n<tr>\n<td>\u696d\u52d9\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u305f\u4e0a\u8a18\u4ee5\u5916\u306e\u5e33\u7c3f\uff08\u4efb\u610f\u5e33\u7c3f\uff09<\/td>\n<td>5\u5e74<\/td>\n<\/tr>\n<tr>\n<td>\u6c7a\u7b97\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u305f\u68da\u5378\u8868\u305d\u306e\u4ed6\u306e\u66f8\u985e<\/td>\n<td>5\u5e74<\/td>\n<\/tr>\n<tr>\n<td>\u696d\u52d9\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u3001\u53c8\u306f\u53d7\u9818\u3057\u305f\u8acb\u6c42\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u9001\u308a\u72b6\u3001\u9818\u53ce\u66f8\u306a\u3069\u306e\u66f8\u985e<\/td>\n<td>5\u5e74<\/td>\n<\/tr>\n<\/table>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_2.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u8a18\u5e33\u3084\u5e33\u7c3f\u7b49\u4fdd\u5b58\u30fb\u9752\u8272\u7533\u544a<\/a>\uff082023\u5e749\u670812\u65e5\u6642\u70b9\uff09<\/p>\n<p>\t\u4e0a\u8a18\u306e\u901a\u308a\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u3092\u9752\u8272\u30fb\u767d\u8272\u306e\u3069\u3061\u3089\u3067\u884c\u3063\u3066\u3082\u4fdd\u7ba1\u671f\u9593\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u6cd5\u4eba\u306f\u3001\u5e33\u7c3f\uff08\u6ce81\uff09\u3092\u5099\u3048\u4ed8\u3051\u3066\u305d\u306e\u53d6\u5f15\u3092\u8a18\u9332\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u5e33\u7c3f\u3068\u53d6\u5f15\u7b49\u306b\u95a2\u3057\u3066\u4f5c\u6210\u307e\u305f\u306f\u53d7\u9818\u3057\u305f\u66f8\u985e\uff08\u6ce82\uff09\u3092\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30897\u5e74\u9593\uff08\u6ce83\uff09\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\uff08\u6ce81\uff09\u300c\u5e33\u7c3f\u300d\u306b\u306f\u3001\u4f8b\u3048\u3070\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u4ed5\u8a33\u5e33\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u3001\u58f2\u639b\u91d1\u5143\u5e33\u3001\u8cb7\u639b\u91d1\u5143\u5e33\u3001\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u3001\u58f2\u4e0a\u5e33\u3001\u4ed5\u5165\u5e33\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<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<br \/>\n\uff08\u6ce83\uff09\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u3067\u6b20\u640d\u91d1\u984d\uff08\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\uff09\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u307e\u305f\u306f\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u4e8b\u696d\u5e74\u5ea6\u3067\u707d\u5bb3\u640d\u5931\u91d1\u984d\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u300110\u5e74\u9593\uff08\u5e73\u621030\u5e744\u67081\u65e5\u524d\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306f9\u5e74\u9593\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5930.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.5930\u2003\u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u4fdd\u5b58\u671f\u9593<\/a>\uff082023\u5e749\u670811\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u6cd5\u4eba\u306f\u539f\u52477\u5e74\u9593\u3001\u6b20\u640d\u91d1\u30fb\u707d\u5bb3\u640d\u5931\u304c\u751f\u3058\u308b\u4e8b\u696d\u5e74\u5ea6\u306f9\uff5e10\u5e74\u9593\u306b\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002\u4fdd\u7ba1\u671f\u9593\u306e\u8d77\u7b97\u65e5\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u65e5\u306e\u7fcc\u65e5\u3067\u3059\u3002\u6ce8\u6587\u8acb\u66f8\u306e\u767a\u884c\u65e5\u304c\u8d77\u7b97\u65e5\u3067\u306f\u306a\u3044\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6ce8\u6587\u8acb\u66f8\u3084\u6ce8\u6587\u66f8\u306a\u3069\u306e\u5951\u7d04\u66f8\u985e\u306f\u3001\u7d4c\u8cbb\u3084\u58f2\u4e0a\u306e\u8a3c\u62e0\u3068\u306a\u308b\u66f8\u985e\u3067\u3059\u3002\u7a0e\u52d9\u7f72\u306b\u3088\u308b\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u969b\u306b\u306f\u3001\u53d6\u5f15\u306e\u8a3c\u62e0\u66f8\u985e\u3068\u3057\u3066\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u4e07\u304c\u4e00\u66f8\u985e\u3092\u4fdd\u7ba1\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u8a3c\u62e0\u66f8\u985e\u304c\u4e0d\u5341\u5206\u3068\u5224\u65ad\u3055\u308c\u3001\u8ffd\u52a0\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u9069\u5207\u306b\u4fdd\u7ba1\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6ce8\u6587\u8acb\u66f8\u306f\u5370\u7d19\u7a0e\u306e\u5bfe\u8c61\u3067\u3059\u304b\uff1f<\/h3>\n<p><span class=\"marker-under\">\u6ce8\u6587\u8acb\u66f8\u306e\u53d6\u5f15\u5185\u5bb9\u304c\u8acb\u8ca0\u5951\u7d04\u304b\u3064\u3001\u5370\u7d19\u7a0e\u6cd5\u4e0a\u306e2\u53f7\u6587\u66f8\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u5370\u7d19\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/span>\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<blockquote><p>\n\t\u8acb\u8ca0\u306b\u3064\u3044\u3066\u306e\u5951\u7d04\u66f8\u306f\u3001\u5370\u7d19\u7a0e\u984d\u4e00\u89a7\u8868\u306e\u7b2c2\u53f7\u6587\u66f8\u300c\u8acb\u8ca0\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u8acb\u8ca0\u3068\u306f\u5f53\u4e8b\u8005\u306e\u4e00\u65b9\uff08\u8acb\u8ca0\u4eba\uff09\u304c\u3042\u308b\u4ed5\u4e8b\u306e\u5b8c\u6210\u3092\u7d04\u3057\u3001\u76f8\u624b\u65b9\uff08\u6ce8\u6587\u8005\uff09\u304c\u3053\u308c\u306b\u5831\u916c\u3092\u652f\u6255\u3046\u3053\u3068\u3092\u7d04\u675f\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u6210\u7acb\u3059\u308b\u5951\u7d04\u3092\u3044\u3044\u307e\u3059\u3002\u8acb\u8ca0\u306b\u306f\u5efa\u8a2d\u5de5\u4e8b\u306e\u3088\u3046\u306b\u6709\u5f62\u7684\u306a\u3082\u306e\u306e\u307b\u304b\u3001\u8b66\u5099\u3001\u6a5f\u68b0\u4fdd\u5b88\u3001\u6e05\u6383\u306a\u3069\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u3088\u3046\u306b\u7121\u5f62\u7684\u306a\u7d50\u679c\u3092\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7102.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.7102\u2003\u8acb\u8ca0\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8<\/a>\uff082023\u5e749\u670811\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u6ce8\u6587\u8acb\u66f8\u3082\u5951\u7d04\u66f8\u306e\u4e00\u7a2e\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e0a\u8a18\u306e\u300e\u8acb\u8ca0\u306b\u3064\u3044\u3066\u306e\u5951\u7d04\u66f8\u306f\u3001\u5370\u7d19\u7a0e\u984d\u4e00\u89a7\u8868\u306e\u7b2c2\u53f7\u6587\u66f8\u300c\u8acb\u8ca0\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u300d\u300f\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u3001\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u7b2c2\u53f7\u6587\u66f8\u306b\u8a72\u5f53\u3059\u308b\u6587\u66f8\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5951\u7d04\u306e\u6587\u66f8\u3067\u3059\u3002<\/p>\n<blockquote><p>\n\t\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8\u3001\u5de5\u4e8b\u6ce8\u6587\u8acb\u66f8\u3001\u7269\u54c1\u52a0\u5de5\u6ce8\u6587\u8acb\u66f8\u3001\u5e83\u544a\u5951\u7d04\u66f8\u3001\u6620\u753b\u4ff3\u512a\u5c02\u5c5e\u5951\u7d04\u66f8\u3001\u8acb\u8ca0\u91d1\u984d\u5909\u66f4\u5951\u7d04\u66f8\u306a\u3069<\/p>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/inshi\/pdf\/zeigaku_ichiran_r0204.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u5370\u7d19\u7a0e\u984d\u306e\u4e00\u89a7\u8868\uff08\u7b2c1\u53f7\u6587\u66f8\u304b\u3089\u7b2c20\u53f7\u6587\u66f8\u307e\u3067\uff09<\/a><u>\uff5c1\u30da\u30fc\u30b8\u76ee<\/u>\uff082023\u5e749\u670811\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u4e0a\u8a18\u306b\u8a72\u5f53\u3059\u308b\u8acb\u8ca0\u5951\u7d04\u306e\u6ce8\u6587\u8acb\u66f8\u3092\u4ea4\u4ed8\u3057\u305f\u5834\u5408\u306f\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u8acb\u8ca0\u5951\u7d04\u306f\u3001\u4ed5\u4e8b\u3092\u8acb\u3051\u8ca0\u3046\u53d7\u6ce8\u8005\u304c\u767a\u6ce8\u8005\u304b\u3089\u4f9d\u983c\u3055\u308c\u305f\u4ed5\u4e8b\u306e\u5b8c\u6210\u3092\u7d04\u675f\u3057\u3001\u767a\u6ce8\u8005\u306f\u305d\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u5831\u916c\u3092\u652f\u6255\u3046\u3053\u3068\u3092\u7d04\u675f\u3059\u308b\u5951\u7d04\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u30fb\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u5236\u4f5c\u30fb\u30c7\u30b6\u30a4\u30f3\u5236\u4f5c\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u6ce8\u6587\u8acb\u66f8\u3078\u306e\u8cbc\u4ed8\u304c\u5fc5\u8981\u306a\u5370\u7d19\u7a0e\u984d\u306f\u3001\u5951\u7d04\u5185\u5bb9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<table>\n<tr>\n<td>\u8a18\u8f09\u3055\u308c\u305f\u5951\u7d04\u91d1\u984d<\/td>\n<td>\u7a0e\u984d<\/td>\n<\/tr>\n<tr>\n<td>1\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e<\/td>\n<td>\u975e\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>1\u4e07\u5186\u4ee5\u4e0a100\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td>200\u5186<\/td>\n<\/tr>\n<tr>\n<td>100\u4e07\u5186\u3092\u8d85\u3048200\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td>400\u5186<\/td>\n<\/tr>\n<tr>\n<td>200\u4e07\u5186\u3092\u8d85\u3048300\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td>1,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>300\u4e07\u5186\u3092\u8d85\u3048500\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td>2,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>500\u4e07\u5186\u3092\u8d85\u30481,000\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td>1\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,000\u4e07\u5186\u3092\u8d85\u30485,000\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td>2\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>5,000\u4e07\u5186\u3092\u8d85\u30481\u5104\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td>6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>1\u5104\u5186\u3092\u8d85\u30485\u5104\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td>10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>5\u5104\u5186\u3092\u8d85\u304810\u5104\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td>20\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>10\u5104\u5186\u3092\u8d85\u304850\u5104\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td>40\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>50\u5104\u5186\u3092\u8d85\u3048\u308b\u3082\u306e<\/td>\n<td>60\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u5951\u7d04\u91d1\u984d\u306e\u8a18\u8f09\u306e\u306a\u3044\u3082\u306e<\/td>\n<td>200\u5186<\/td>\n<\/tr>\n<\/table>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7102.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u300eNo.7102\u2003\u8acb\u8ca0\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u300f<\/a>\uff082023\u5e749\u670811\u65e5\u6642\u70b9\uff09<\/p>\n<p>\t\u77e5\u3089\u305a\u306b\u672a\u7d0d\u3068\u306a\u3089\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u6ce8\u6587\u8acb\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u969b\u306b\u306f\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u3084\u5bfe\u8c61\u306e\u5834\u5408\u306f\u7a0e\u984d\u3082\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\t\u305d\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306e\u6587\u66f8\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u4ed8\u305b\u305a\u4ea4\u4ed8\u3057\u305f\u5834\u5408\u3001\u904e\u6020\u7a0e\u304c\u5fb4\u53ce\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u904e\u6020\u7a0e\u306e\u5bfe\u8c61\u3068\u5fb4\u53ce\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u306f\u4ee5\u4e0b\u306e\u898b\u89e3\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\u5370\u7d19\u306b\u3088\u308b\u7d0d\u4ed8\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u5370\u7d19\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u8ab2\u7a0e\u6587\u66f8\u306e\u4f5c\u6210\u8005\u304c\u3001\u305d\u306e\u7d0d\u4ed8\u3059\u3079\u304d\u5370\u7d19\u7a0e\u3092\u8ab2\u7a0e\u6587\u66f8\u306e\u4f5c\u6210\u306e\u6642\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f\u5370\u7d19\u7a0e\u306e\u984d\u3068\u305d\u306e2\u500d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3068\u306e\u5408\u8a08\u984d\uff08\u3059\u306a\u308f\u3061\u5370\u7d19\u7a0e\u984d\u306e3\u500d\uff09\u306b\u76f8\u5f53\u3059\u308b\u904e\u6020\u7a0e\u3092\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u307e\u305f\u3001\u8cbc\u308a\u4ed8\u3051\u305f\u5370\u7d19\u3092\u6240\u5b9a\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u6d88\u3055\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u6d88\u3055\u308c\u3066\u3044\u306a\u3044\u5370\u7d19\u306e\u984d\u9762\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u306e\u904e\u6020\u7a0e\u3092\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/inshi\/06\/21.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u5370\u7d19\u3092\u8cbc\u308a\u4ed8\u3051\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u904e\u6020\u7a0e<\/a>\uff082023\u5e749\u670811\u65e5\u6642\u70b9\uff09\n\t<\/p><\/blockquote>\n<p>\t\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u8ab2\u7a0e\u6587\u66f8\u3078\u306e\u53ce\u5165\u5370\u7d19\u306e\u8cbc\u4ed8\u304c\u306a\u3044\u5834\u5408\u306f3\u500d\u76f8\u5f53\u306e\u904e\u6020\u7a0e\u304c\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5370\u7d19\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u306b\u306f\u3001\u53ce\u5165\u5370\u7d19\u306e\u8cbc\u4ed8\u3060\u3051\u3067\u306f\u306a\u304f\u6d88\u5370\u304c\u5fc5\u8981\u3067\u3059\u3002\u6d88\u5370\u304c\u306a\u3044\u5834\u5408\u306f\u5370\u7d19\u7a0e\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u306a\u3044\u3068\u307f\u306a\u3055\u308c\u3001\u53ce\u5165\u5370\u7d19\u306e\u984d\u9762\u3068\u540c\u984d\u306e\u904e\u6020\u7a0e\u304c\u5fb4\u53ce\u3055\u308c\u308b\u70b9\u306b\u3082\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u6d88\u5370\u306e\u62bc\u5370\u306e\u4ed5\u65b9\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u7b2c\u516b\u6761\u3000<br \/>\n\uff12\u3000\u8ab2\u7a0e\u6587\u66f8\u306e\u4f5c\u6210\u8005\u306f\u3001\u524d\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u5f53\u8a72\u8ab2\u7a0e\u6587\u66f8\u306b\u5370\u7d19\u3092\u306f\u308a\u4ed8\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u3001\u5f53\u8a72\u8ab2\u7a0e\u6587\u66f8\u3068\u5370\u7d19\u306e\u5f69\u7d0b\u3068\u306b\u304b\u3051\u3001\u5224\u660e\u306b\u5370\u7d19\u3092\u6d88\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=342AC0000000023\" target=\"_blank\" rel=\"noopener\">e-Gov\u6cd5\u4ee4\u691c\u7d22\uff5c\u5370\u7d19\u7a0e\u6cd5<\/a>\uff082023\u5e749\u670811\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u6d88\u5370\u306f\u8ab2\u7a0e\u6587\u66f8\u3068\u5370\u7d19\u306e\u4e21\u65b9\u306b\u5370\u5f71\u304c\u304b\u304b\u3063\u3066\u3044\u306a\u3044\u3068\u6d88\u5370\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u5370\u5f71\u3082\u9593\u9055\u3048\u306a\u3044\u3088\u3046\u306b\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u96fb\u5b50\u5316\u3057\u305f\u6ce8\u6587\u8acb\u66f8\u306b\u53ce\u5165\u5370\u7d19\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/h3>\n<p><span class=\"marker-under\">\u6ce8\u6587\u8acb\u66f8\u3092\u96fb\u5b50\u5316\u3057\u305f\u5834\u5408\u306f\u3001\u53ce\u5165\u5370\u7d19\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/span>\u96fb\u5b50\u5316\u3057\u305f\u6ce8\u6587\u8acb\u66f8\u3068\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>PDF\u3067\u767a\u884c\u3057\u30e1\u30fc\u30eb\u3084\u30d5\u30a1\u30a4\u30eb\u8ee2\u9001\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u3067\u9001\u4fe1\u3057\u305f\u3082\u306e<\/li>\n<li>\u53d7\u767a\u6ce8\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u767a\u884c\u30fb\u78ba\u8a8d\u3092\u3057\u305f\u3082\u306e<\/li>\n<\/ul>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u96fb\u5b50\u7684\u306b\u767a\u884c\u30fb\u9001\u4fe1\u304c\u884c\u308f\u308c\u305f\u6ce8\u6587\u8acb\u66f8\u306b\u306f\u3001\u53ce\u5165\u5370\u7d19\u306e\u8cbc\u4ed8\u304c\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082\u5370\u7d19\u7a0e\u6cd5\u3067\u306f\u5370\u7d19\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u7b2c\u4e09\u6761<br \/>\n\u5225\u8868\u7b2c\u4e00\u306e\u8ab2\u7a0e\u7269\u4ef6\u306e\u6b04\u306b\u63b2\u3052\u308b\u6587\u66f8\u306e\u3046\u3061\u3001\u7b2c\u4e94\u6761\u306e\u898f\u5b9a\u306b\u3088\u308a\u5370\u7d19\u7a0e\u3092\u8ab2\u3055\u306a\u3044\u3082\u306e\u3068\u3055\u308c\u308b\u6587\u66f8\u4ee5\u5916\u306e\u6587\u66f8\uff08\u4ee5\u4e0b\u300c\u8ab2\u7a0e\u6587\u66f8\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u4f5c\u6210\u8005\u306f\u3001\u305d\u306e\u4f5c\u6210\u3057\u305f\u8ab2\u7a0e\u6587\u66f8\u306b\u3064\u304d\u3001\u5370\u7d19\u7a0e\u3092\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u3042\u308b\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=342AC0000000023\" target=\"_blank\" 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