{"id":1220,"date":"2023-10-17T00:56:59","date_gmt":"2023-10-17T00:56:59","guid":{"rendered":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1220"},"modified":"2026-01-09T05:09:49","modified_gmt":"2026-01-09T05:09:49","slug":"%e6%b3%a8%e6%96%87%e6%9b%b8%e3%81%a8%e3%81%af%ef%bc%9f%e5%bf%85%e8%a6%81%e6%80%a7%e3%83%bb%e7%99%ba%e6%b3%a8%e6%9b%b8%e3%81%a8%e3%81%ae%e9%81%95%e3%81%84%e3%83%bb%e6%9b%b8%e3%81%8d%e6%96%b9%e3%83%bb-2","status":"publish","type":"post","link":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1220","title":{"rendered":"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u306f\u4e00\u554f\u4e00\u7b54\u304c\u3042\u308b\uff01\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u30fb\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306a\u3069\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u306f\u4e00\u554f\u4e00\u7b54\u304c\u3042\u308b\u3063\u3066\u805e\u3044\u305f\u3051\u3069\u3001\u672c\u5f53\uff1f\u300d<br 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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=1220\/#%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AB%E3%81%AF%E4%B8%80%E5%95%8F%E4%B8%80%E7%AD%94%E3%81%A8%E3%81%84%E3%81%86%E5%9B%BD%E7%A8%8E%E5%BA%81%E3%81%AE%E8%B3%87%E6%96%99%E3%81%8C%E3%81%82%E3%82%8B\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u306f\u4e00\u554f\u4e00\u7b54\u3068\u3044\u3046\u56fd\u7a0e\u5e81\u306e\u8cc7\u6599\u304c\u3042\u308b\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u306f\u4e00\u554f\u4e00\u7b54\u3068\u3044\u3046\u56fd\u7a0e\u5e81\u306e\u8cc7\u6599\u304c\u3042\u308b<\/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=1220\/#%E3%82%B9%E3%82%AD%E3%83%A3%E3%83%8A%E3%83%BB%E9%9B%BB%E5%AD%90%E5%8F%96%E5%BC%95%E3%81%AA%E3%81%A9%EF%BC%81%E4%B8%80%E5%95%8F%E4%B8%80%E7%AD%94%E3%81%AB%E3%81%AF3%E7%A8%AE%E9%A1%9E%E3%81%82%E3%82%8B\" title=\"\u30b9\u30ad\u30e3\u30ca\u30fb\u96fb\u5b50\u53d6\u5f15\u306a\u3069\uff01\u4e00\u554f\u4e00\u7b54\u306b\u306f3\u7a2e\u985e\u3042\u308b\">\u30b9\u30ad\u30e3\u30ca\u30fb\u96fb\u5b50\u53d6\u5f15\u306a\u3069\uff01\u4e00\u554f\u4e00\u7b54\u306b\u306f3\u7a2e\u985e\u3042\u308b<\/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=1220\/#%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%B8%80%E5%95%8F%E4%B8%80%E7%AD%94%E3%81%AB%E3%81%8A%E3%81%91%E3%82%8B%E6%B3%A8%E6%84%8F%E7%82%B9\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4e00\u554f\u4e00\u7b54\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4e00\u554f\u4e00\u7b54\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9<\/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=1220\/#%E6%9C%80%E6%96%B0%E3%81%AE%E6%94%B9%E8%A8%82%E7%89%88%E3%81%AA%E3%81%A9%E4%B8%80%E5%95%8F%E4%B8%80%E7%AD%94%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=\"\u6700\u65b0\u306e\u6539\u8a02\u7248\u306a\u3069\u4e00\u554f\u4e00\u7b54\u306b\u3066\u3088\u304f\u3042\u308b\u8cea\u554f\">\u6700\u65b0\u306e\u6539\u8a02\u7248\u306a\u3069\u4e00\u554f\u4e00\u7b54\u306b\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AB%E3%81%AF%E4%B8%80%E5%95%8F%E4%B8%80%E7%AD%94%E3%81%A8%E3%81%84%E3%81%86%E5%9B%BD%E7%A8%8E%E5%BA%81%E3%81%AE%E8%B3%87%E6%96%99%E3%81%8C%E3%81%82%E3%82%8B\"><\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u306f\u4e00\u554f\u4e00\u7b54\u3068\u3044\u3046\u56fd\u7a0e\u5e81\u306e\u8cc7\u6599\u304c\u3042\u308b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4e00\u554f\u4e00\u7b54\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u8cc7\u6599\u306a\u306e\u304b\u3001\u4e0b\u8a18\u306e2\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u56fd\u7a0e\u5e81\u304c\u4f5c\u6210\u3057\u305f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3068\u306f\uff1f<\/li>\n<li>\u305d\u3082\u305d\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f<\/li>\n<\/ul>\n<h3>\u56fd\u7a0e\u5e81\u304c\u4f5c\u6210\u3057\u305f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3068\u306f\uff1f<\/h3>\n<p><span 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class=\"marker-under\">\u307e\u305f\u3001\u4e00\u554f\u4e00\u7b54\u306b\u306f\u6539\u6b63\u524d\u304b\u3089\u5909\u66f4\u3055\u308c\u305f\u7b87\u6240\u306b\u4e0b\u7dda\u304c\u5f15\u304b\u308c\u3066\u3044\u308b\u30d0\u30fc\u30b8\u30e7\u30f3\u3082\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span>\u6539\u6b63\u524d\u304b\u3089\u96fb\u5b50\u4fdd\u5b58\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u5909\u66f4\u70b9\u306e\u307f\u3092\u91cd\u70b9\u7684\u306b\u78ba\u8a8d\u3059\u308b\u969b\u306b\u3082\u5f79\u7acb\u3064\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u3082\u3057\u3082\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u306e\u3067\u3042\u308c\u3070<a href=\"https:\/\/denho.jp\/\" target=\"_blank\" rel=\"noopener noreferrer\">DenHo<\/a>\u3092\u304a\u4f7f\u3044\u304f\u3060\u3055\u3044\u3002DenHo\u3067\u3042\u308c\u3070\u3001\u624b\u66f8\u304d\u6587\u5b57\u306e\u30c7\u30fc\u30bf\u5316\u3082\u53ef\u80fd\u3067\u3059\u3002\u624b\u66f8\u304d\u66f8\u985e\u304c\u591a\u3044\u5834\u5408\u306f\u3001\u305c\u3072DenHo\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u305d\u3082\u305d\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\u56fd\u7a0e\u95a2\u4fc2\u306e\u5e33\u7c3f\u30fb\u66f8\u985e\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\u3068\u304d\u306e\u53d6\u308a\u6271\u3044\u306a\u3069\u3092\u5b9a\u3081\u305f\u6cd5\u5f8b\u306e\u3053\u3068\u3067\u3059\u3002<\/span>\u56fd\u7a0e\u5e81\u3067\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u3001\u7a0e\u52d9\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u3092\u53ef\u80fd\u3068\u3059\u308b\u6cd5\u5f8b\u3067\u3001\u540c\u6cd5\u306b\u57fa\u3065\u304f\u5404\u7a2e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u7406\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u304c\u56f3\u308c\u307e\u3059\u3002<\/p>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/index.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u7279\u8a2d\u30b5\u30a4\u30c8<\/a>\uff082023\u5e7410\u67082\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u30011998\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306e\u4e00\u74b0\u3068\u3057\u3066\u5275\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002\u5275\u8a2d\u306e\u76ee\u7684\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u5e33\u7c3f\u4fdd\u5b58\u306b\u4fc2\u308b\u8ca0\u62c5\u8efd\u6e1b\u3092\u56f3\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u8a3c\u62e0\u306b\u56fd\u7a0e\u5e81\u3067\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u89e3\u8aac\u3055\u308c\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\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\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 noreferrer\">\u56fd\u7a0e\u5e81\uff5c\u5236\u5ea6\u5275\u8a2d\u7b49\u306e\u80cc\u666f<\/a>\uff082023\u5e7410\u67082\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u5275\u8a2d\u3055\u308c\u308b\u4ee5\u524d\u306f\u3001\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306f\u7d19\u3067\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u53d6\u308a\u4ea4\u308f\u3057\u305f\u66f8\u985e\u3082\u3059\u3079\u3066\u7d19\u306b\u5370\u5237\u3057\u3066\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u696d\u52d9\u306e\u8ca0\u62c5\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u554f\u984c\u8996\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u6c11\u9593\u4f01\u696d\u304b\u3089\u653f\u5e9c\u306b\u5bfe\u3057\u3066\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3088\u308b\u4fdd\u5b58\u306e\u5bb9\u8a8d\u3092\u5f37\u304f\u8981\u671b\u3059\u308b\u58f0\u304c\u5bc4\u305b\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u5236\u5b9a\u30fb\u65bd\u884c\u3055\u308c\u305f\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p><span class=\"marker-under\">\u305d\u3093\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u30fb\u96fb\u5b50\u5e33\u7c3f\u66f8\u985e\u30fb\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e3\u3064\u306e\u4fdd\u5b58\u533a\u5206\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/span>\u56fd\u7a0e\u5e81\u306b\u3088\u308b\u533a\u5206\u306e\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u5236\u5ea6\u533a\u5206<\/td>\n<td>\u5185\u5bb9<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u53d6\u5f15<\/td>\n<td>\u30e1\u30fc\u30eb\u3084\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u4ecb\u3057\u3066\u3084\u308a\u53d6\u308a\u3057\u305f\u53d6\u5f15\u60c5\u5831\u306b\u95a2\u308f\u308b\u30c7\u30fc\u30bf\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\u5236\u5ea6<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u5e33\u7c3f\u30fb\u96fb\u5b50\u66f8\u985e<\/td>\n<td>\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u30d1\u30bd\u30b3\u30f3\u3092\u4f7f\u7528\u3057\u3066\u5e33\u7c3f\u3084\u53d6\u5f15\u66f8\u985e\u3092\u4f5c\u6210\u30fb\u4fdd\u5b58\u3067\u304d\u308b\u5236\u5ea6<\/td>\n<\/tr>\n<tr>\n<td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/td>\n<td>\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u3092\u753b\u50cf\u30c7\u30fc\u30bf\u5316\u3057\u3066\u4fdd\u5b58\u3067\u304d\u308b\u5236\u5ea6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/index.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u7279\u8a2d\u30b5\u30a4\u30c8<\/a>\uff082023\u5e7410\u67082\u65e5\u6642\u70b9\uff09<\/p>\n<p>\t\u5404\u5236\u5ea6\u306e\u8a73\u7d30\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u304c\u3001\u96fb\u5b50\u5e33\u7c3f\u66f8\u985e\u3068\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306f\u4efb\u610f\u5236\u3067\u3059\u3002\u7fa9\u52d9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\t\u305d\u306e\u4e00\u65b9\u3067\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u3064\u3044\u3066\u306f2021\u5e74\u5ea6\u306e\u6cd5\u6539\u6b63\u3067\u7fa9\u52d9\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u6cd5\u4eba\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u5236\u5ea6\u304c\u59cb\u307e\u308b2024\u5e741\u67081\u65e5\u4ee5\u964d\u306f\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u53d7\u3051\u53d6\u3063\u305f\u53d6\u5f15\u95a2\u4fc2\u306e\u66f8\u985e\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<blockquote><p>\n\t\t\u8acb\u6c42\u66f8\u30fb\u9818\u53ce\u66f8\u30fb\u5951\u7d04\u66f8\u30fb\u898b\u7a4d\u66f8\u306a\u3069\u306b\u95a2\u3059\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u9001\u4ed8\u30fb\u53d7\u9818\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5f62\u3067\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\t\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/01.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2<\/a>\uff082023\u5e7410\u67082\u65e5\u6642\u70b9\uff09\n\t<\/p><\/blockquote>\n<p>\t\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u7b2c7\u6761\u304c\u5b9a\u3081\u308b\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u4fdd\u5b58\u65b9\u6cd5\u3067\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u30b7\u30b9\u30c6\u30e0\u30fb\u30bd\u30d5\u30c8\u306a\u3069\u306e\u5c0e\u5165\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\t\u3082\u3061\u308d\u3093\u524d\u8ff0\u3057\u307e\u3057\u305f\u3088\u3046\u306b\u3001\u96fb\u5b50\u5e33\u7c3f\u66f8\u985e\u3068\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306f\u5fc5\u305a\u3057\u3082\u5229\u7528\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u96fb\u5b50\u4fdd\u5b58\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u4e0b\u8a18\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u696d\u52d9\u306e\u52b9\u7387\u5316\u304c\u56f3\u308c\u308b<\/li>\n<li>\u66f8\u985e\u306e\u4fdd\u7ba1\u30b9\u30da\u30fc\u30b9\u304c\u5fc5\u8981\u306a\u304f\u306a\u308b<\/li>\n<li>\u7d19\u4fdd\u7ba1\u306b\u3088\u308b\u30b3\u30b9\u30c8\u306e\u524a\u6e1b<\/li>\n<\/ul>\n<p>\t\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3057\u305f\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u696d\u52d9\u3092\u52b9\u7387\u5316\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3002\u305d\u306e\u7d50\u679c\u3001\u4eba\u4ef6\u8cbb\u306e\u524a\u6e1b\u3092\u56f3\u308c\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\t\u307e\u305f\u3001\u7d19\u3067\u4fdd\u5b58\u3057\u3066\u3044\u305f\u66f8\u985e\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3067\u304d\u308b\u305f\u3081\u3001\u4fdd\u5b58\u30b9\u30da\u30fc\u30b9\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308b\u3053\u3068\u3082\u30e1\u30ea\u30c3\u30c8\u306e1\u3064\u3067\u3059\u3002\u30aa\u30d5\u30a3\u30b9\u306e\u7701\u30b9\u30da\u30fc\u30b9\u5316\u306b\u3082\u7e4b\u304c\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u7d19\u30c7\u30fc\u30bf\u3082\u4e0d\u8981\u306b\u306a\u308b\u3053\u3068\u3067\u5370\u5237\u4ee3\u3084\u4fdd\u7ba1\u30d5\u30a1\u30a4\u30eb\u4ee3\u306a\u3069\u306e\u8cbb\u7528\u3082\u524a\u6e1b\u3067\u304d\u3001\u30b3\u30b9\u30c8\u524a\u6e1b\u52b9\u679c\u3092\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\t\u3053\u306e\u3088\u3046\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u4f01\u696d\u306f\u696d\u52d9\u306e\u52b9\u7387\u5316\u3084\u30b3\u30b9\u30c8\u524a\u6e1b\u306a\u3069\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\t\u96fb\u5b50\u4fdd\u5b58\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4f01\u696d\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3092\u78ba\u8a8d\u3057\u3001\u6982\u8981\u3084\u6ce8\u610f\u70b9\u3092\u3088\u304f\u7406\u89e3\u3057\u3066\u304b\u3089\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%82%B9%E3%82%AD%E3%83%A3%E3%83%8A%E3%83%BB%E9%9B%BB%E5%AD%90%E5%8F%96%E5%BC%95%E3%81%AA%E3%81%A9%EF%BC%81%E4%B8%80%E5%95%8F%E4%B8%80%E7%AD%94%E3%81%AB%E3%81%AF3%E7%A8%AE%E9%A1%9E%E3%81%82%E3%82%8B\"><\/span>\u30b9\u30ad\u30e3\u30ca\u30fb\u96fb\u5b50\u53d6\u5f15\u306a\u3069\uff01\u4e00\u554f\u4e00\u7b54\u306b\u306f3\u7a2e\u985e\u3042\u308b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\t\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u533a\u5206\u304c3\u3064\u3042\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4e00\u554f\u4e00\u7b54\u306b\u306f\u4e0b\u8a183\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u96fb\u5b50\u5e33\u7c3f\u30fb\u96fb\u5b50\u66f8\u985e\u95a2\u4fc2<\/li>\n<li>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2<\/li>\n<li>\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2<\/li>\n<\/ul>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u30fb\u96fb\u5b50\u66f8\u985e\u95a2\u4fc2<\/h3>\n<p>\t<span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u30fb\u96fb\u5b50\u66f8\u985e\u95a2\u4fc2\u306e\u4e00\u554f\u4e00\u7b54\u306f\u300e\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u3067\u96fb\u5b50\u7684\u306b\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u66f8\u985e\u300f\u306b\u95a2\u3059\u308b\u3001\u3088\u304f\u3042\u308b\u8cea\u554f\u304c\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u308b\u8cc7\u6599\u3067\u3059\u3002<\/span>\u96fb\u5b50\u5e33\u7c3f\u30fb\u96fb\u5b50\u66f8\u985e\u95a2\u4fc2\u306e\u4e00\u554f\u4e00\u7b54\u306b\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306a\u5185\u5bb9\u3092\u78ba\u8a8d\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<blockquote><p>\n\t\t\u554f\uff17 \u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306b\u3064\u3044\u3066\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308b\u4fdd\u5b58\u7b49\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u8981<br \/>\n\t\t\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\t\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 noreferrer\">\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<\/a><a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\uff5c7\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e7410\u67082\u65e5\u6642\u70b9\uff09\n\t<\/p><\/blockquote>\n<p>\u4e00\u554f\u4e00\u7b54\u3067\u306f\u8981\u4ef6\u306e\u6982\u8981\u304c\u8868\u3067\u7c21\u6f54\u306b\u307e\u3068\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u5fc5\u8981\u306a\u8981\u4ef6\u3092\u7c21\u5358\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u4e00\u554f\u4e00\u7b54\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u3067\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u3064\u3044\u3066\u6df1\u3044\u77e5\u8b58\u304c\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u898f\u5247\u306b\u5247\u3063\u3066\u5e33\u7c3f\u66f8\u985e\u3092\u904b\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u30d1\u30bd\u30b3\u30f3\u4e0a\u3067\u4f5c\u6210\u3057\u305f\u8acb\u6c42\u66f8\u306a\u3069\u306e\u53d6\u308a\u6271\u3044\u3092\u628a\u63e1\u3057\u305f\u3044\u3068\u304d\u306f\u3001\u4e0a\u8a18\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4e00\u554f\u4e00\u7b54\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3001\u9069\u7528\u8981\u4ef6\u3084\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306a\u3069\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2<\/h3>\n<p><span class=\"marker-under\">\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2\u306e\u4e00\u554f\u4e00\u7b54\u3068\u306f\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u3092\u307e\u3068\u3081\u305f\u8cc7\u6599\u3067\u3059\u3002<\/span>\u78ba\u8a8d\u3057\u305f\u3044\u7b87\u6240\u3092\u3059\u3050\u306b\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u5c0e\u5165\u5f8c\u306b\u5236\u5ea6\u306e\u8981\u4ef6\u3092\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u306b\u3082\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u4e0b\u8a18\u306e\u3088\u3046\u306a\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u554f\uff19 \u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u884c\u304a\u3046\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u304c\u3001\u3069\u306e\u3088\u3046\u306a\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044 \u306e\u3067\u3057\u3087\u3046\u304b\u3002 <\/p>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-3.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\uff5c<\/a><a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-3.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\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\u5e7410\u67082\u65e5\u6642\u70b9\uff09<\/p>\n<\/blockquote>\n<p>\u4e00\u554f\u4e00\u7b54\u3067\u306f\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u8cea\u554f\u306b\u56de\u7b54\u3059\u308b\u5f62\u3067\u7c21\u6f54\u306b\u89e3\u8aac\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5fc5\u8981\u306a\u89e3\u50cf\u5ea6\u3084\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u306e\u30b5\u30a4\u30ba\u306a\u3069\u3082\u30c1\u30a7\u30c3\u30af\u3067\u304d\u308b\u305f\u3081\u3001\u30b7\u30b9\u30c6\u30e0\u3060\u3051\u3067\u306a\u304f\u6a5f\u5668\u3092\u8cfc\u5165\u3059\u308b\u969b\u306e\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u305d\u306e\u307b\u304b\u306b\u3082\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u60c5\u5831\u304c\u7c21\u6f54\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u57fa\u672c\u7684\u4e8b\u9805<\/li>\n<li>\u5165\u529b\u65b9\u5f0f<\/li>\n<li>\u89e3\u50cf\u5ea6<\/li>\n<li>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7<\/li>\n<li>\u8a02\u6b63\u524a\u9664\u5c65\u6b74\u306e\u78ba\u4fdd<\/li>\n<li>\u691c\u7d22\u6a5f\u80fd<\/li>\n<li>\u4e00\u822c\u66f8\u985e<\/li>\n<li>\u904e\u53bb\u5206\u91cd\u8981\u66f8\u985e<\/li>\n<li>\u305d\u306e\u4ed6<\/li>\n<li>\u7d4c\u904e\u63aa\u7f6e<\/li>\n<\/ul>\n<p>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u306e\u969b\u306f\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u306b\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u8cea\u554f\u304c\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span>\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u306b\u304a\u3051\u308b\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u5b9a\u7fa9\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<blockquote><p>\n\t\u300c\u96fb\u5b50\u53d6\u5f15\u300d\u3068\u306f\u3001\u53d6\u5f15\u60c5\u5831\u306e\u6388\u53d7\u3092\u96fb\u78c1\u7684\u65b9\u5f0f\u306b\u3088\u308a\u884c\u3046\u53d6\u5f15\u3092\u3044\u3044\u307e\u3059\uff08\u6cd5\uff12\u4e94\uff09\u3002 \u306a\u304a\u3001\u3053\u306e\u300c\u53d6\u5f15\u60c5\u5831\u300d\u3068\u306f\u3001\u53d6\u5f15\u306b\u95a2\u3057\u3066\u53d7\u9818\u3057\u3001\u53c8\u306f\u4ea4\u4ed8\u3059\u308b\u6ce8\u6587\u66f8\u3001\u5951\u7d04\u66f8\u3001\u9001\u308a\u72b6\u3001\u9818\u53ce\u66f8\u3001\u898b\u7a4d\u66f8\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u66f8\u985e\u306b\u901a\u5e38\u8a18\u8f09\u3055\u308c\u308b\u4e8b\u9805\u3092\u3044\u3044\u307e\u3059\u3002 \u5177\u4f53\u7684\u306b\u306f\u3001\u3044\u308f\u3086\u308b\uff25\uff24\uff29\u53d6\u5f15\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u7b49\u306b\u3088\u308b\u53d6\u5f15\u3001\u96fb\u5b50\u30e1\u30fc\u30eb\u306b\u3088\u308a\u53d6\u5f15\u60c5\u5831\u3092\u6388\u53d7\u3059\u308b\u53d6\u5f15\uff08\u6dfb\u4ed8\u30d5\u30a1\u30a4\u30eb\u306b\u3088\u308b\u5834\u5408\u3092\u542b\u307f\u307e\u3059\u3002\uff09\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u306b\u30b5\u30a4\u30c8\u3092\u8a2d\u3051\u3001\u5f53\u8a72\u30b5\u30a4\u30c8\u3092\u901a\u3058\u3066\u53d6\u5f15\u60c5\u5831\u3092\u6388\u53d7\u3059\u308b\u53d6\u5f15\u7b49\u3092\u3044\u3044\u307e\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 noreferrer\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\u4ee4\u548c5\u5e746\u6708\uff5c3\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e7410\u67082\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306a\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u65b9\u6cd5\u3084\u9069\u7528\u8981\u4ef6\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u3067\u3001\u7591\u554f\u3092\u8fc5\u901f\u306b\u89e3\u6d88\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u4f55\u3088\u308a\u5148\u8ff0\u3057\u307e\u3057\u305f\u3088\u3046\u306b\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u96fb\u5b50\u4fdd\u5b58\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u306f\u5bfe\u7b56\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4eca\u306e\u3046\u3061\u306b\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3092\u78ba\u8a8d\u3057\u3001\u5bfe\u7b56\u3092\u884c\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e07\u304c\u4e00\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3092\u8aad\u3093\u3067\u3082\u308f\u304b\u3089\u306a\u3044\u3053\u3068\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u56fd\u7a0e\u5e81\u306b\u554f\u3044\u5408\u308f\u305b\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u7ba1\u8f44\u306f\u56fd\u7a0e\u5e81\u3060\u304b\u3089\u3067\u3059\u3002\u4e01\u5be7\u306b\u6559\u3048\u3066\u304f\u308c\u308b\u30cf\u30ba\u3067\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE%E4%B8%80%E5%95%8F%E4%B8%80%E7%AD%94%E3%81%AB%E3%81%8A%E3%81%91%E3%82%8B%E6%B3%A8%E6%84%8F%E7%82%B9\"><\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4e00\u554f\u4e00\u7b54\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4e00\u554f\u4e00\u7b54\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9\u306f\u4e0b\u8a18\u306e3\u3064\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4e00\u554f\u4e00\u7b54\u306b\u306f\u53e4\u3044\u3082\u306e\u304c\u3042\u308b<\/li>\n<li>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u81ea\u4f53\u304c\u983b\u7e41\u306b\u6539\u6b63\u3055\u308c\u3066\u3044\u308b<\/li>\n<li>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u306f\u7f70\u5247\u304c\u3042\u308b<\/li>\n<\/ul>\n<h3>\u4e00\u554f\u4e00\u7b54\u306b\u306f\u53e4\u3044\u3082\u306e\u304c\u3042\u308b<\/h3>\n<p><span class=\"marker-under\">\u5b9f\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4e00\u554f\u4e00\u7b54\u306b\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u53e4\u3044\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p>\n\t\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54<br \/>\n\u3010\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u5e33\u7c3f\u66f8\u985e\u95a2\u4fc2\u3011<br \/>\n\u4ee4\u548c4\u5e746\u6708<br \/>\n\u56fd\u7a0e\u5e81<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021006-031_01.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\uff5c<\/a><a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021006-031_01.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\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\u548c4\u5e74\uff16\u6708<\/a>\uff082023\u5e7410\u67082\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u4e0a\u8a18\u306e\u8cc7\u6599\u306f2022\u5e746\u6708\u306b\u4ea4\u4ed8\u3055\u308c\u305f\u3082\u306e\u3002\u5148\u307b\u3069\u3054\u7d39\u4ecb\u3057\u305f\u8cc7\u6599\u306f2023\u5e746\u6708\u306b\u4ea4\u4ed8\u3055\u308c\u305f\u3082\u306e\u3067\u3059\u3002\u65e5\u4ed8\u4ee5\u5916\u306f\u307e\u3063\u305f\u304f\u540c\u3058\u8a18\u8f09\u3002\u305d\u306e\u305f\u3081\u6c17\u3065\u304d\u306b\u304f\u3044\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u9593\u9055\u3048\u306a\u3044\u3088\u3046\u306b\u6c17\u3092\u4ed8\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u81ea\u4f53\u304c\u983b\u7e41\u306b\u6539\u6b63\u3055\u308c\u3066\u3044\u308b<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u983b\u7e41\u306b\u7e70\u308a\u8fd4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\u6539\u6b63\u5e74\u5ea6<\/td>\n<td>\u6539\u6b63\u5185\u5bb9<\/td>\n<\/tr>\n<tr>\n<td>2005\u5e74<\/td>\n<td>\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6\u306e\u5c0e\u5165<\/td>\n<\/tr>\n<tr>\n<td>2015\u5e74<\/td>\n<td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u8981\u4ef6\u3092\u4e00\u90e8\u6539\u6b63<\/td>\n<\/tr>\n<tr>\n<td>2016\u5e74<\/td>\n<td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u8981\u4ef6\u3092\u4e00\u90e8\u6539\u6b63<\/td>\n<\/tr>\n<tr>\n<td>2019\u5e74<\/td>\n<td>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u7b49\u306e\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7279\u4f8b\u306e\u5275\u8a2d<br \/>\n\t\u627f\u8a8d\u3092\u53d7\u3051\u308b\u524d\u306b\u4f5c\u6210\u53c8\u306f\u53d7\u9818\u3092\u3057\u305f\u91cd\u8981\u66f8\u985e\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u53ef\u80fd\u5316<br \/>\n\t\u627f\u8a8d\u7533\u8acb\u624b\u7d9a\u306e\u898b\u76f4\u3057<br \/>\n\t\u4e8b\u524d\u76f8\u8ac7\u4f53\u5236\u306e\u6574\u5099<\/td>\n<\/tr>\n<tr>\n<td>2021\u5e74<\/td>\n<td>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306e\u8981\u4ef6\u3092\u4e00\u90e8\u6539\u6b63<br \/>\n\t\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u8981\u4ef6\u3092\u4e00\u90e8\u6539\u6b63<br \/>\n\t\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6\u3092\u4e00\u90e8\u6539\u6b63<\/td>\n<\/tr>\n<tr>\n<td>2023\u5e74<\/td>\n<td>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306e\u8981\u4ef6\u3092\u4e00\u90e8\u6539\u6b63<br \/>\n\t\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u8981\u4ef6\u3092\u4e00\u90e8\u6539\u6b63<br \/>\n\t\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6\u3092\u4e00\u90e8\u6539\u6b63<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\t\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fc\u306e\u666e\u53ca\u306b\u4f34\u3044\u3001\u56fd\u7a0e\u95a2\u4fc2\u306e\u5e33\u7c3f\u30fb\u66f8\u985e\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u306e\u4fdd\u7ba1\u3092\u53ef\u80fd\u306b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u306b1998\u5e74\u306b\u5236\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u5f8c\u3001\u30c7\u30b8\u30bf\u30eb\u5316\u306e\u63a8\u9032\u3092\u76ee\u7684\u306b\u8981\u4ef6\u7de9\u548c\u306a\u3069\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3001\u5ea6\u3005\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u308b\u305f\u3073\u306b\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u3066\u304a\u308a\u3001\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5c0e\u5165\u3057\u3084\u3059\u3044\u5236\u5ea6\u3078\u3068\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u6539\u6b63\u306b\u3088\u308a\u8981\u4ef6\u304c\u9010\u4e00\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4e00\u554f\u4e00\u7b54\u306f\u5fc5\u305a\u6700\u65b0\u7248\u306e\u8cc7\u6599\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u904b\u7528\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u306f\u7f70\u5247\u304c\u3042\u308b<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u898f\u5247\u306b\u9055\u53cd\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u4e0b\u8a18\u306e\u7f70\u5247\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li>\u91cd\u52a0\u7b97\u7a0e\u304c10\uff05\u52a0\u91cd\u3055\u308c\u308b<\/li>\n<li>\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u53d6\u308a\u6d88\u3057<\/li>\n<li>\u63a8\u8a08\u8ab2\u7a0e\u3084\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u8ab2\u3055\u308c\u308b<\/li>\n<li>\u4f1a\u793e\u6cd5\u306b\u3088\u308b\u904e\u6599\u304c\u79d1\u3055\u308c\u308b<\/li>\n<\/ul>\n<p>\u4ee3\u8868\u4f8b\u304c\u300e\u91cd\u52a0\u7b97\u7a0e\u304c10\uff05\u52a0\u91cd\u3055\u308c\u308b\u300f\u3067\u3059\u3002\u305d\u306e\u8a3c\u62e0\u306b\u56fd\u7a0e\u5e81\u306e\u8cc7\u6599\u306b\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306b\u95a2\u3057\u3066\u3001\u96a0\u853d\u3057\u3001\u53c8\u306f\u4eee\u88c5\u3055\u308c\u305f\u4e8b\u5b9f\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e8b\u5b9f\u306b\u95a2\u3057\u751f\u3058\u305f\u7533\u544a\u6f0f\u308c\u7b49\u306b\u8ab2\u3055\u308c\u308b\u91cd\u52a0\u7b97\u7a0e\u304c 10\uff05\u52a0\u91cd\u3055\u308c\u308b\u63aa\u7f6e\u304c\u6574\u5099\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021005-038.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\uff5c4\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e7410\u67082\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u60aa\u8cea\u306a\u6539\u5584\u3084\u96a0\u307a\u3044\u304c\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u300110\uff05\u52a0\u91cd\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u969b\u306f\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u30fb\u7ba1\u7406\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\u3066\u304b\u3089\u5c0e\u5165\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u9752\u8272\u7533\u544a\u306e\u8a8d\u8a3c\u304c\u53d6\u308a\u6d88\u3055\u308c\u308b\u3068\u3001\u6700\u592765\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u30fb\u305d\u306e\u5e74\u306b\u767a\u751f\u3057\u305f\u8d64\u5b57\u984d\u3092\u7fcc\u5e74\u306e\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\u5236\u5ea6\u306a\u3069\u304c\u5229\u7528\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u7a0e\u91d1\u5bfe\u7b56\u306e\u9762\u3067\u306f\u5927\u304d\u306a\u8ca0\u62c5\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u8981\u6ce8\u610f\u3067\u3059\u3002<\/p>\n<p><span class=\"marker-under\">\u306a\u304a\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u4f1a\u793e\u6cd5\u306b\u3088\u308b\u904e\u6599\u304c\u8ab2\u3055\u308c\u308b\u30ea\u30b9\u30af\u3082\u3042\u308a\u307e\u3059\u3002<\/span>\u4f1a\u793e\u6cd5\u3067\u306f\u5e33\u7c3f\u3084\u66f8\u985e\u306e\u8a18\u9332\u30fb\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u5b9a\u3081\u3066\u304a\u308a\u3001\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u3092\u9069\u5207\u306b\u4fdd\u5b58\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f100\u4e07\u5186\u4ee5\u4e0b\u306e\u904e\u6599\u304c\u79d1\u3055\u308c\u307e\u3059\u3002\u4f1a\u793e\u6cd5\u7b2c976\u6761\u3064\u3044\u3066\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<blockquote><p>\n\t\u7b2c\u4e5d\u767e\u4e03\u5341\u516d\u6761\u3000\u767a\u8d77\u4eba\u3001\u8a2d\u7acb\u6642\u53d6\u7de0\u5f79\u3001\u8a2d\u7acb\u6642\u76e3\u67fb\u5f79\u3001\u8a2d\u7acb\u6642\u57f7\u884c\u5f79\u3001\u53d6\u7de0\u5f79\u3001\u4f1a\u8a08\u53c2\u4e0e\u82e5\u3057\u304f\u306f\u305d\u306e\u8077\u52d9\u3092\u884c\u3046\u3079\u304d\u793e\u54e1\u3001\u76e3\u67fb\u5f79\u3001\u57f7\u884c\u5f79\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u82e5\u3057\u304f\u306f\u305d\u306e\u8077\u52d9\u3092\u884c\u3046\u3079\u304d\u793e\u54e1\u3001\u6e05\u7b97\u4eba\u3001\u6e05\u7b97\u4eba\u4ee3\u7406\u3001\u6301\u5206\u4f1a\u793e\u306e\u696d\u52d9\u3092\u57f7\u884c\u3059\u308b\u793e\u54e1\u3001\u6c11\u4e8b\u4fdd\u5168\u6cd5\u7b2c\u4e94\u5341\u516d\u6761\u306b\u898f\u5b9a\u3059\u308b\u4eee\u51e6\u5206\u547d\u4ee4\u306b\u3088\u308a\u9078\u4efb\u3055\u308c\u305f\u53d6\u7de0\u5f79\u3001\u76e3\u67fb\u5f79\u3001\u57f7\u884c\u5f79\u3001\u6e05\u7b97\u4eba\u82e5\u3057\u304f\u306f\u6301\u5206\u4f1a\u793e\u306e\u696d\u52d9\u3092\u57f7\u884c\u3059\u308b\u793e\u54e1\u306e\u8077\u52d9\u3092\u4ee3\u884c\u3059\u308b\u8005\u3001\u7b2c\u4e5d\u767e\u516d\u5341\u6761\u7b2c\u4e00\u9805\u7b2c\u4e94\u53f7\u306b\u898f\u5b9a\u3059\u308b\u4e00\u6642\u53d6\u7de0\u5f79\u3001\u4f1a\u8a08\u53c2\u4e0e\u3001\u76e3\u67fb\u5f79\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u3001\u59d4\u54e1\u3001\u57f7\u884c\u5f79\u82e5\u3057\u304f\u306f\u4ee3\u8868\u57f7\u884c\u5f79\u306e\u8077\u52d9\u3092\u884c\u3046\u3079\u304d\u8005\u3001\u540c\u6761\u7b2c\u4e8c\u9805\u7b2c\u4e09\u53f7\u306b\u898f\u5b9a\u3059\u308b\u4e00\u6642\u6e05\u7b97\u4eba\u82e5\u3057\u304f\u306f\u4ee3\u8868\u6e05\u7b97\u4eba\u306e\u8077\u52d9\u3092\u884c\u3046\u3079\u304d\u8005\u3001\u7b2c\u4e5d\u767e\u516d\u5341\u4e03\u6761\u7b2c\u4e00\u9805\u7b2c\u4e09\u53f7\u306b\u898f\u5b9a\u3059\u308b\u4e00\u6642\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8077\u52d9\u3092\u884c\u3046\u3079\u304d\u8005\u3001\u691c\u67fb\u5f79\u3001\u76e3\u7763\u59d4\u54e1\u3001\u8abf\u67fb\u59d4\u54e1\u3001\u682a\u4e3b\u540d\u7c3f\u7ba1\u7406\u4eba\u3001\u793e\u50b5\u539f\u7c3f\u7ba1\u7406\u4eba\u3001\u793e\u50b5\u7ba1\u7406\u8005\u3001\u4e8b\u52d9\u3092\u627f\u7d99\u3059\u308b\u793e\u50b5\u7ba1\u7406\u8005\u3001\u793e\u50b5\u7ba1\u7406\u88dc\u52a9\u8005\u3001\u4e8b\u52d9\u3092\u627f\u7d99\u3059\u308b\u793e\u50b5\u7ba1\u7406\u88dc\u52a9\u8005\u3001\u4ee3\u8868\u793e\u50b5\u6a29\u8005\u3001\u6c7a\u8b70\u57f7\u884c\u8005\u3001\u5916\u56fd\u4f1a\u793e\u306e\u65e5\u672c\u306b\u304a\u3051\u308b\u4ee3\u8868\u8005\u53c8\u306f\u652f\u914d\u4eba\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u767e\u4e07\u5186\u4ee5\u4e0b\u306e\u904e\u6599\u306b\u51e6\u3059\u308b\u3002<\/p>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=417AC0000000086\" target=\"_blank\" rel=\"noopener 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class=\"ez-toc-section\" id=\"%E6%9C%80%E6%96%B0%E3%81%AE%E6%94%B9%E8%A8%82%E7%89%88%E3%81%AA%E3%81%A9%E4%B8%80%E5%95%8F%E4%B8%80%E7%AD%94%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>\u6700\u65b0\u306e\u6539\u8a02\u7248\u306a\u3069\u4e00\u554f\u4e00\u7b54\u306b\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6700\u5f8c\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4e00\u554f\u4e00\u7b54\u306b\u3064\u3044\u3066\u306e\u3088\u304f\u3042\u308b\u8cea\u554f\u306b\u56de\u7b54\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6700\u65b0\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u306f\u3069\u3053\u306b\u3042\u308a\u307e\u3059\u304b\uff1f<\/li>\n<li>\u4fdd\u5b58\u671f\u9593\u306f\u3044\u3064\u307e\u3067\u3067\u3059\u304b\uff1f<\/li>\n<li>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3057\u305f\u5834\u5408\u306f\u539f\u672c\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u3067\u3059\u304b\uff1f<\/li>\n<\/ul>\n<h3>\u6700\u65b0\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u306f\u3069\u3053\u306b\u3042\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p><span class=\"marker-under\">\u6700\u65b0\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4e00\u554f\u4e00\u7b54\u306f\u3001\u300e\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff08Q&#038;A\uff09\uff5e\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u4fdd\u5b58\u7b49\u3092\u958b\u59cb\u3059\u308b\u65b9\uff5e\u300f\u3067\u78ba\u8a8d\u53ef\u80fd\u3067\u3059\u3002<\/span>\u3053\u306e\u30da\u30fc\u30b8\u3067\u306f\u4ee5\u4e0b\u306e\u8cc7\u6599\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u96fb\u5b50\u5e33\u7c3f\u30fb\u96fb\u5b50\u66f8\u985e\u95a2\u4fc2<br \/>\n\u3010\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u3082\u306e\u3011<\/p>\n<p>\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 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href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/4-3.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff08Q&amp;A\uff09<\/a><u>\uff5e\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u4fdd\u5b58\u7b49\u3092\u958b\u59cb\u3059\u308b\u65b9\uff5e<\/u>\uff082023\u5e7410\u67082\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>2024\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u53d6\u308a\u6271\u3044\u306b\u95a2\u3059\u308b\u96fb\u5b50\u5e33\u7c3f\u66f8\u985e\u95a2\u4fc2\u30fb\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2\u30fb\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u306e3\u3064\u3059\u3079\u3066\u306e\u4e00\u554f\u4e00\u7b54\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u304b\u3089\u96fb\u5b50\u4fdd\u5b58\u3092\u5c0e\u5165\u4e88\u5b9a\u306e\u4f01\u696d\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u5c0e\u5165\u524d\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6982\u8981\u3084\u8981\u4ef6\u306e\u9069\u5426\u306a\u3069\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span class=\"marker-under\">\u307e\u305f\u30012022\u5e741\u67081\u65e5\uff5e2023\u5e7412\u670831\u65e5\u307e\u3067\u306e\u53d6\u308a\u6271\u3044\u3068\u5909\u308f\u3063\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3067\u304d\u308b\u5909\u66f4\u7b87\u6240\u4e0b\u7dda\u3042\u308a\u306ePDF\u30d5\u30a1\u30a4\u30eb\u3082\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u53ef\u80fd\u3067\u3059\u3002<\/span>\u5909\u66f4\u7b87\u6240\u3092\u5bb9\u6613\u306b\u78ba\u8a8d\u3067\u304d\u308b\u305f\u3081\u3001\u3059\u3067\u306b\u96fb\u5b50\u4fdd\u5b58\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u306f\u3042\u308a\u304c\u305f\u3044\u30cf\u30ba\u3067\u3059\u3002<\/p>\n<h3>\u4fdd\u5b58\u671f\u9593\u306f\u3044\u3064\u307e\u3067\u3067\u3059\u304b\uff1f<\/h3>\n<p>\u96fb\u5b50\u5e33\u7c3f\u66f8\u985e\u306f\u3001\u7d19\u306e\u5e33\u7c3f\u66f8\u985e\u3068\u540c\u69d8\u306b\u5e33\u7c3f\u66f8\u985e\u3092\u4e00\u5b9a\u671f\u9593\u4fdd\u5b58\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<span class=\"marker-under\">\u4fdd\u5b58\u671f\u9593\u306f\u6cd5\u4eba\u306e\u5834\u5408\u306f7\u301c10\u5e74\u3001\u500b\u4eba\u306e\u5834\u5408\u306f5\u301c7\u5e74\u3067\u3059\u3002<\/span>\u56fd\u7a0e\u5e81\u306b\u3088\u308b\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\u306e\u89e3\u8aac\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\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<\/p>\n<p>\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>\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 noreferrer\">\u56fd\u7a0e\u5e81\uff5cNo.5930\u2003\u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u4fdd\u5b58\u671f\u9593<\/a>\uff082023\u5e7410\u67082\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u500b\u4eba\u306e\u5834\u5408\u306f\u3001\u9752\u8272\u7533\u544a\u304b\u767d\u8272\u7533\u544a\u3067\u4fdd\u5b58\u671f\u9593\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306b\u3088\u308b\u9752\u8272\u7533\u544a\u306e\u4fdd\u5b58\u671f\u9593\u306e\u89e3\u8aac\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u7a2e\u985e<\/td>\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<\/td>\n<td>\u4ed5\u5206\u5e33\u30fb\u7dcf\u52d8\u5b9a\u5143\u5e33\u30fb\u73fe\u91d1\u51fa\u7d0d\u5e33\u30fb\u58f2\u639b\u5e33\u30fb\u8cb7\u639b\u5e33\u30fb\u7d4c\u8cbb\u5e33\u30fb\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u306a\u3069<\/td>\n<td>7\u5e74<\/td>\n<\/tr>\n<tr>\n<td>\u66f8\u985e<\/td>\n<td>\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\uff08\u640d\u76ca\u8a08\u7b97\u66f8\u30fb\u8cb8\u501f\u5bfe\u7167\u8868\u30fb\u68da\u5378\u8868\u306a\u3069\uff09<\/td>\n<td>7\u5e74<\/td>\n<\/tr>\n<tr>\n<td>\u66f8\u985e<\/td>\n<td>\u73fe\u91d1\u9810\u91d1\u53d6\u5f15\u7b49\u95a2\u4fc2\u66f8\u985e\uff08\u9818\u53ce\u66f8\u30fb\u5c0f\u5207\u624b\u63a7\u30fb\u9810\u91d1\u901a\u5e33\u30fb\u501f\u7528\u8a3c\u306a\u3069\uff09<\/td>\n<td>7\u5e74<\/td>\n<\/tr>\n<tr>\n<td>\u66f8\u985e<\/td>\n<td>\u53d6\u5f15\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u3001\u53c8\u306f\u53d7\u9818\u3057\u305f\u4e0a\u8a18\u4ee5\u5916\u306e\u66f8\u985e\uff08\u8acb\u6c42\u66f8\u30fb\u898b\u7a4d\u66f8\u30fb\u5951\u7d04\u66f8\u30fb\u7d0d\u54c1\u66f8\u30fb\u9001\u308a\u72b6\u306a\u3069\uff09<\/td>\n<td>5\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_2.htm\">\u56fd\u7a0e\u5e81\uff5c\u8a18\u5e33\u3084\u5e33\u7c3f\u7b49\u4fdd\u5b58\u30fb\u9752\u8272\u7533\u544a<\/a>\uff082023\u5e7410\u67082\u65e5\u6642\u70b9\uff09<\/p>\n<p>\u767d\u8272\u7533\u544a\u306e\u4fdd\u5b58\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u7a2e\u985e<\/td>\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<\/td>\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>\u5e33\u7c3f<\/td>\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>\u66f8\u985e<\/td>\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>\u66f8\u985e<\/td>\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<\/tbody>\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 noreferrer\">\u56fd\u7a0e\u5e81\uff5c\u8a18\u5e33\u3084\u5e33\u7c3f\u7b49\u4fdd\u5b58\u30fb\u9752\u8272\u7533\u544a<\/a>\uff082023\u5e7410\u67082\u65e5\u6642\u70b9\uff09\t<\/p>\n<p>\t\u898f\u5b9a\u306e\u671f\u9593\u5e33\u7c3f\u66f8\u985e\u3092\u4fdd\u5b58\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u9055\u53cd\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u7f70\u5247\u3092\u53d7\u3051\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3057\u305f\u5834\u5408\u306f\u539f\u672c\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u3067\u3059\u304b\uff1f<\/h3>\n<p>\t<span class=\"marker-under\">\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3057\u305f\u5834\u5408\u306e\u539f\u672c\u306f\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u3001\u7834\u68c4\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/span>\u6700\u65b0\u306e\u300e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u300f\u3067\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u56de\u7b54\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\t\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u4fdd\u5b58\u3092\u884c\u3046\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\uff08\u203b\uff09\u306e\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u30b9\u30ad\u30e3\u30ca\u3067\u8aad\u307f\u53d6\u308a\u3001\u6700\u4f4e\u9650\u306e\u540c\u7b49\u78ba\u8a8d\uff08\u96fb\u78c1\u7684\u8a18\u9332\u306e\u8a18\u9332\u4e8b\u9805\u3068\u66f8\u9762\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u3092\u6bd4\u8f03\u3057\u3001\u540c\u7b49\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\uff08\u6298\u308c\u66f2\u304c\u308a\u7b49\u304c\u306a\u3044\u304b\u3082\u542b\u307f\u307e\u3059\u3002\uff09\u3059\u308b\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u540c\u3058\u3067\u3059\u3002\uff09\u3092\u884c\u3063\u305f\u5f8c\u3067\u3042\u308c\u3070\u3001\u5373\u6642\u306b\u5ec3\u68c4\u3057\u3066\u5dee\u3057\u652f\u3048\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\t\t(\u203b) \u5165\u529b\u671f\u9593\u3092\u7d4c\u904e\u3057\u305f\u5834\u5408\uff08\u3010\u554f29\u3011\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3092\u9664\u304d\u307e\u3059\u3002\uff09\u306b\u306f\u3001\u96fb\u78c1\u7684\u8a18\u9332\u3068\u5408\u308f\u305b\u3066\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306e\u66f8\u9762\uff08\u7d19\uff09\u3092\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/blockquote>\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 noreferrer\">\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\uff5c5\u30da\u30fc\u30b8<\/a>\u76ee\uff082023\u5e7410\u67082\u65e5\u6642\u70b9\uff09<\/p>\n<p>\t<span 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