{"id":369,"date":"2022-03-02T04:27:59","date_gmt":"2022-03-02T04:27:59","guid":{"rendered":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=369"},"modified":"2026-01-09T06:49:11","modified_gmt":"2026-01-09T06:49:11","slug":"%e8%ab%8b%e6%b1%82%e6%9b%b8%e3%82%84%e9%a0%98%e5%8f%8e%e6%9b%b8%e3%81%a0%e3%81%91%e3%81%98%e3%82%83%e3%81%aa%e3%81%84%e3%80%82%e9%9b%bb%e5%b8%b3%e6%b3%95%e3%81%ae%e5%af%be%e8%b1%a1%e5%b8%b3%e7%a5%a8","status":"publish","type":"post","link":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=369","title":{"rendered":"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f\u5bfe\u8c61\u66f8\u985e\u306f\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u3068\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\uff01\u4fdd\u5b58\u8981\u4ef6\u306a\u3069\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u3063\u3066\u3001\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u3060\u3051\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=369\/#%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE%E5%AF%BE%E8%B1%A1%E6%9B%B8%E9%A1%9E%E3%81%AF%E5%8F%96%E5%BC%95%E9%96%A2%E4%BF%82%E6%9B%B8%E9%A1%9E%E3%81%AA%E3%81%A9\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u306f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306a\u3069\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u306f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306a\u3069<\/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=369\/#%E6%B3%A8%E6%84%8F%EF%BC%81%E5%8F%96%E5%BC%95%E9%96%A2%E4%BF%82%E6%9B%B8%E9%A1%9E%E3%81%AF3%E3%81%A4%E3%81%AE%E9%87%8D%E8%A6%81%E5%BA%A6%E3%81%AB%E5%88%86%E3%81%91%E3%82%89%E3%82%8C%E3%82%8B\" title=\"\u6ce8\u610f\uff01\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306f3\u3064\u306e\u91cd\u8981\u5ea6\u306b\u5206\u3051\u3089\u308c\u308b\">\u6ce8\u610f\uff01\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306f3\u3064\u306e\u91cd\u8981\u5ea6\u306b\u5206\u3051\u3089\u308c\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=369\/#%E3%82%B9%E3%82%AD%E3%83%A3%E3%83%8A%E4%BF%9D%E5%AD%98%E3%81%AA%E3%81%A9%EF%BC%81%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE%E8%A6%81%E4%BB%B6\" title=\"\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306a\u3069\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\">\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306a\u3069\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6<\/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=369\/#%E3%81%9D%E3%82%82%E3%81%9D%E3%82%82%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%A8%E3%81%AF%EF%BC%9F%E4%BF%9D%E5%AD%98%E6%9C%9F%E9%96%93%E3%82%82%E8%A7%A3%E8%AA%AC\" title=\"\u305d\u3082\u305d\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f\u4fdd\u5b58\u671f\u9593\u3082\u89e3\u8aac\">\u305d\u3082\u305d\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f\u4fdd\u5b58\u671f\u9593\u3082\u89e3\u8aac<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=369\/#%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AF2022%E5%B9%B4%E3%81%A82023%E5%B9%B4%E3%81%AB%E6%94%B9%E6%AD%A3%EF%BC%81\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f2022\u5e74\u30682023\u5e74\u306b\u6539\u6b63\uff01\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f2022\u5e74\u30682023\u5e74\u306b\u6539\u6b63\uff01<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=369\/#%E9%9B%BB%E5%AD%90%E4%BF%9D%E5%AD%98%E3%81%AF%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88%E3%82%82%E3%81%82%E3%82%8B%E3%81%8C%E3%80%81%E3%83%87%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88%E3%82%82%E3%81%82%E3%82%8B\" title=\"\u96fb\u5b50\u4fdd\u5b58\u306f\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b\u304c\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b\">\u96fb\u5b50\u4fdd\u5b58\u306f\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b\u304c\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=369\/#%E6%84%8F%E5%A4%96%E3%81%AB%E5%A4%A7%E5%A4%89%E3%81%AA%E3%81%AE%E3%81%AF%E6%9B%B8%E9%A1%9E%E3%81%AE%E4%BB%95%E5%88%86%E3%81%91\" title=\"\u610f\u5916\u306b\u5927\u5909\u306a\u306e\u306f\u66f8\u985e\u306e\u4ed5\u5206\u3051\">\u610f\u5916\u306b\u5927\u5909\u306a\u306e\u306f\u66f8\u985e\u306e\u4ed5\u5206\u3051<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=369\/#%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE%E5%AF%BE%E8%B1%A1%E6%9B%B8%E9%A1%9E%E3%81%AB%E3%81%A6%E3%82%88%E3%81%8F%E3%81%82%E3%82%8B%E8%B3%AA%E5%95%8F\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u306b\u3066\u3088\u304f\u3042\u308b\u8cea\u554f\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\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%AE%E5%AF%BE%E8%B1%A1%E6%9B%B8%E9%A1%9E%E3%81%AF%E5%8F%96%E5%BC%95%E9%96%A2%E4%BF%82%E6%9B%B8%E9%A1%9E%E3%81%AA%E3%81%A9\"><\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u306f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306a\u3069<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u307e\u305a\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\uff12\u3064\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f<\/li>\n<li>\u96fb\u5b50\u53d6\u5f15\u3092\u542b\u3081\u305f\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e<\/li>\n<\/ul>\n<h3>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u306e\uff11\u3064\u3067\u3042\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u3068\u306f\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u3067\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u5e33\u7c3f\u3092\u6307\u3057\u307e\u3059\u3002<\/span>\u5177\u4f53\u7684\u306b\u8a00\u3044\u307e\u3059\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u6587\u66f8\u540d<\/td>\n<td>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f<\/td>\n<\/tr>\n<tr>\n<td>\u5177\u4f53\u4f8b<\/td>\n<td>\u4ed5\u8a33\u5e33<br \/>\n\u73fe\u91d1\u51fa\u7d0d\u5e33<br \/>\n\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33<br \/>\n\u8cb7\u639b\u5e33\u5143\u5e33<br \/>\n\u58f2\u639b\u91d1\u5143\u5e33<br \/>\n\u306a\u3069<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7c21\u5358\u306b\u8a00\u3044\u307e\u3059\u3068\u3001\u305d\u306e\u3068\u304d\u306e\u793e\u5185\u306e\u8ca1\u52d9\u72b6\u614b\u306a\u3069\u304c\u8a18\u3055\u308c\u3066\u3044\u308b\u6587\u66f8\u304c\u3001\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306b\u5206\u985e\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3002\u305d\u306e\u305f\u3081\u4ed5\u8a33\u5e33\u306a\u3069\u3082\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p><span class=\"marker-under\">\u4ed5\u8a33\u5e33\u306a\u3069\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u5834\u5408\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3001\u53b3\u5bc6\u306b\u306f\u305d\u306e1\u3064\u306e\u4fdd\u5b58\u533a\u5206\u3067\u3042\u308b\u300e\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u300f\u3092\u5b88\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306e\u8981\u4ef6\u306b\u95a2\u3057\u307e\u3057\u3066\u306f\u3001\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\n<h3>\u96fb\u5b50\u53d6\u5f15\u3092\u542b\u3081\u305f\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e<\/h3>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u306f\u3082\u30461\u3064\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u304c\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u3067\u3059\u3002\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306f\u3055\u3089\u306b\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\u3068\u3001\u96fb\u5b50\u53d6\u5f15\u3092\u542b\u3081\u305f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u5404\u66f8\u985e\u306e\u5177\u4f53\u4f8b\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u9805\u76ee<\/td>\n<td>\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e<\/td>\n<td>\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u304a\u3088\u3073<br \/>\n\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e<\/td>\n<\/tr>\n<tr>\n<td>\u5177\u4f53\u4f8b<\/td>\n<td>\u8cb8\u501f\u5bfe\u7167\u8868<br \/>\n\u640d\u76ca\u8a08\u7b97\u66f8<br \/>\n\u68da\u5378\u8868<br \/>\n\u8ca1\u7523\u76ee\u9332<br \/>\n\u4e8b\u696d\u5831\u544a\u66f8<br \/>\n\u306a\u3069<\/td>\n<td>\u5951\u7d04\u66f8\u307e\u305f\u306f\u63a7\u3048<br \/>\n\u8acb\u6c42\u66f8\u307e\u305f\u306f\u63a7\u3048<br \/>\n\u9818\u53ce\u66f8\u307e\u305f\u306f\u63a7\u3048<br \/>\n\u7d0d\u54c1\u66f8\u307e\u305f\u306f\u63a7\u3048<br \/>\n\u898b\u7a4d\u66f8\u307e\u305f\u306f\u63a7\u3048<br \/>\n\u306a\u3069<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8981\u306f\u6c7a\u7b97\u306b\u95a2\u3059\u308b\u60c5\u5831\u304c\u8a18\u3055\u308c\u305f\u66f8\u985e\u3068\u3001\u305d\u308c\u3089\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u5fc5\u8981\u3068\u306a\u308b\u6587\u66f8\u3092\u3001\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u3068\u8a00\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u30fb\u5951\u7d04\u66f8\u307e\u305f\u306f\u63a7\u3048\u306a\u3069\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u5834\u5408\u3082\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span class=\"marker-under\">\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\u3067\u3042\u308c\u3070\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u3068\u540c\u69d8\u306b\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u3092\u3001\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u3067\u3042\u308c\u3070\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3082\u3057\u304f\u306f\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u9075\u5b88\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span>\u305d\u306e\u305f\u3081\u5404\u4fdd\u5b58\u8981\u4ef6\u306f\u5fc5\u305a\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u5404\u6587\u66f8\u3092\u4ed5\u5206\u3051\u308b\u306e\u306f\u5927\u5909\u3067\u3059\u3002\u5c02\u9580\u77e5\u8b58\u3084\u7d4c\u9a13\u304c\u306a\u3051\u308c\u3070\u3001\u304b\u306a\u308a\u306e\u6642\u9593\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u3067\u3057\u3087\u3046\u3002\u305d\u308c\u306b\u4f34\u3044\u4eba\u4ef6\u8cbb\u304c\u9ad8\u9a30\u3057\u3001\u60a9\u3080\u8cac\u4efb\u8005\u306e\u65b9\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u305d\u3093\u306a\u3068\u304d\u306f\u5f0a\u793e\u306e<a href=\"https:\/\/denho.jp\/\" target=\"_blank\" rel=\"noopener\">DenHo<\/a>\u3092\u304a\u4f7f\u3044\u304f\u3060\u3055\u3044\u3002DenHo\u3067\u3042\u308c\u3070AI\u306b\u3088\u308a\u81ea\u52d5\u3067\u5e33\u7968\u306e\u7a2e\u985e\u3092\u4ed5\u5206\u3051\u3066\u304f\u308c\u307e\u3059\u3002\u975e\u5e38\u306b\u7c21\u5358\u306b\u696d\u52d9\u52b9\u7387\u5316\u3092\u5b9f\u73fe\u3067\u304d\u307e\u3059\u3002\u3072\u3087\u3063\u3068\u3057\u307e\u3059\u3068\u4ed5\u5206\u3051\u308b\u6587\u66f8\u306e\u6570\u306b\u3088\u3063\u3066\u306f\u3001\u6570\u5341\u6642\u9593\u3082\u306e\u696d\u52d9\u6642\u9593\u3092\u30ab\u30c3\u30c8\u3067\u304d\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305d\u3046\u306a\u308c\u3070\u3001\u524a\u6e1b\u3067\u304d\u308b\u4eba\u4ef6\u8cbb\u306e\u91d1\u984d\u3082\u76f8\u5f53\u306a\u3082\u306e\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u300c\u4ed5\u5206\u3051\u4f5c\u696d\u306b\u4eba\u4ef6\u8cbb\u304c\u304b\u304b\u308a\u3059\u304e\u3066\u3044\u308b\u3068\u3001\u4e0a\u5c64\u90e8\u304b\u3089\u6ce8\u610f\u3055\u308c\u305f\u306a\u2026\u2026\u3002\u3057\u304b\u3057\u3060\u304b\u3089\u3068\u8a00\u3063\u3066\u4eba\u54e1\u3092\u6e1b\u3089\u3059\u30681\u4eba1\u4eba\u306e\u8ca0\u62c5\u304c\u5927\u304d\u3059\u304e\u308b\u3057\u3001\u3069\u3046\u3057\u3088\u3046\u304b\u300d\u3068\u60a9\u3093\u3067\u3044\u308b\u8cac\u4efb\u8005\u306e\u65b9\u306f\u3001\u305c\u3072DenHo\u3092\u4f7f\u3063\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002\u4e0a\u5c64\u90e8\u304b\u3089\u3082\u73fe\u5834\u304b\u3089\u3082\u559c\u3070\u308c\u308b\u6210\u679c\u3092\u5f97\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306f\u3001\u91cd\u8981\u5ea6\u306b\u3088\u3063\u3066\u3055\u3089\u306b3\u3064\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306a\u3069\u306e\u4fdd\u5b58\u8981\u4ef6\u306e\u524d\u306b\u3001\u5148\u306b\u3053\u3061\u3089\u3092\u89e3\u8aac\u3057\u3066\u304a\u304d\u307e\u3059\u306d\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E6%B3%A8%E6%84%8F%EF%BC%81%E5%8F%96%E5%BC%95%E9%96%A2%E4%BF%82%E6%9B%B8%E9%A1%9E%E3%81%AF3%E3%81%A4%E3%81%AE%E9%87%8D%E8%A6%81%E5%BA%A6%E3%81%AB%E5%88%86%E3%81%91%E3%82%89%E3%82%8C%E3%82%8B\"><\/span>\u6ce8\u610f\uff01\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306f3\u3064\u306e\u91cd\u8981\u5ea6\u306b\u5206\u3051\u3089\u308c\u308b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u306e1\u3064\u3067\u3042\u308b\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u3092\u30013\u3064\u306e\u91cd\u8981\u5ea6\u306b\u5206\u3051\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u3010\u91cd\u8981\u5ea6\uff1a\u9ad8\u3011\u91cd\u8981\u66f8\u985e\uff5c\u9818\u53ce\u66f8\u306a\u3069<\/li>\n<li>\u3010\u91cd\u8981\u5ea6\uff1a\u4e2d\u3011\u91cd\u8981\u66f8\u985e\uff5c\u8acb\u6c42\u66f8\u306a\u3069<\/li>\n<li>\u3010\u91cd\u8981\u5ea6\uff1a\u4f4e\u3011\u4e00\u822c\u66f8\u985e\uff5c\u898b\u7a4d\u66f8\u306a\u3069<\/li>\n<\/ul>\n<h3>\u3010\u91cd\u8981\u5ea6\uff1a\u9ad8\u3011\u91cd\u8981\u66f8\u985e\uff5c\u9818\u53ce\u66f8\u306a\u3069<\/h3>\n<p><span class=\"marker-under\">\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u3067\u3059\u304c\u3001\u305d\u306e\u4e2d\u3067\u3082\u7279\u306b\u91cd\u8981\u5ea6\u304c\u9ad8\u3044\u306e\u304c\u5951\u7d04\u66f8\u3068\u9818\u53ce\u66f8\u306e2\u3064\u3067\u3059\u3002<\/span>\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u66f8\u985e\u306e\u540d\u79f0\u30fb\u5185\u5bb9<\/td>\n<td>\u66f8\u985e\u306e\u6027\u683c<\/td>\n<td>\u66f8\u985e\u306e\u91cd\u8981\u5ea6<\/td>\n<\/tr>\n<tr>\n<td>\u30fb\u5951\u7d04\u66f8<br \/>\n\u30fb\u9818\u53ce\u66f8<br \/>\n\u53ca\u3073\u6052\u4e45\u7684\u65bd\u8a2d\u3068\u306e\u9593\u306e\u5185\u90e8\u53d6\u5f15\u306b\u95a2\u3057\u3066\u5916\u56fd\u6cd5\u4eba\u7b49\u304c\u4f5c\u6210\u3059\u308b\u66f8\u985e\u306e\u3046\u3061\u3053\u308c\u3089\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e<br \/>\n\u4e26\u3073\u306b\u3053\u308c\u3089\u306e\u5199\u3057<\/td>\n<td>\u4e00\u9023\u306e\u53d6\u5f15\u904e\u7a0b\u306b\u304a\u3051\u308b\u958b\u59cb\u6642\u70b9\u3068\u7d42\u4e86\u6642\u70b9\u306e\u53d6\u5f15\u5185\u5bb9\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e\u3067\u3001\u53d6\u5f15\u306e\u4e2d\u9593\u904e\u7a0b\u3067\u4f5c\u6210\u3055\u308c\u308b\u66f8\u985e\u306e\u771f\u5b9f\u6027\u3092\u88dc\u5b8c\u3059\u308b\u66f8\u985e<\/td>\n<td>\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3059\u308b\u66f8\u985e\u306e\u3046\u3061\u7279\u306b\u91cd\u8981\u306a\u66f8\u985e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0022006-083_05.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2\u3011\uff5c3\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e747\u670812\u65e5\u6642\u70b9\uff09<\/p>\n<p>\u5951\u7d04\u66f8\u3068\u9818\u53ce\u66f8\u306b\u304a\u3051\u308b\u30dd\u30a4\u30f3\u30c8\u306f\u300e\u958b\u59cb\u6642\u70b9\u3068\u7d42\u4e86\u6642\u70b9\u306e\u53d6\u5f15\u5185\u5bb9\u300f\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3002\u958b\u59cb\u6642\u70b9\u3068\u7d42\u4e86\u6642\u70b9\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u308c\u3070\u3001\u305d\u306e\u53d6\u5f15\u304c\u5b9f\u5728\u3057\u305f\u3053\u3068\u30fb\u652f\u6255\u3044\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305d\u3046\u306a\u308c\u3070\u767a\u6ce8\u5143\u30fb\u53d7\u6ce8\u5148\u306e\u4e21\u8005\u306b\u4e8b\u5b9f\u78ba\u8a8d\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3088\u306d\u3002\u300c\u3007\u6708\u3007\u65e5\u306b50,000\u5186\u306e\u652f\u6255\u3044\u304c\u884c\u308f\u308c\u305f\u3001\u25b3\u25b3\u3068\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u9818\u53ce\u66f8\u3092\u898b\u305b\u3066\u304f\u3060\u3055\u3044\u300d\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002\u3053\u306e\u3068\u304d\u306b\u5951\u7d04\u66f8\u304a\u3088\u3073\u9818\u53ce\u66f8\u306e\u5b58\u5728\u3092\u78ba\u8a8d\u3067\u304d\u3001\u7533\u544a\u5185\u5bb9\u306a\u3069\u3068\u76f8\u9055\u304c\u306a\u3051\u308c\u3070\u771f\u5b9f\u3001\u305d\u3046\u3067\u306a\u3051\u308c\u3070\u865a\u507d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082\u4e0a\u8ff0\u3057\u307e\u3057\u305f\u3088\u3046\u306b\u3001\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306f\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306e\u4e00\u90e8\u3002\u3064\u307e\u308a\u7d0d\u7a0e\u984d\u306a\u3069\u3068\u3044\u3063\u305f\u7a0e\u91d1\u306b\u6df1\u304f\u95a2\u308f\u3063\u3066\u304f\u308b\u66f8\u985e\u3067\u3059\u3002<span class=\"marker-under\">\u305d\u306e\u3053\u3068\u3082\u3042\u308a\u8cc7\u91d1\u306e\u6d41\u308c\u306e\u958b\u59cb\u30fb\u7d42\u7740\u5730\u70b9\u3084\u3001\u7d0d\u54c1\u66f8\u306a\u3069\u3068\u3044\u3063\u305f\u300e\u53d6\u5f15\u306e\u4e2d\u9593\u5730\u70b9\u3067\u4f5c\u6210\u3055\u308c\u305f\u66f8\u985e\u300f\u306e\u771f\u507d\u3092\u6c7a\u5b9a\u3065\u3051\u308b\u9818\u53ce\u66f8\u3084\u5951\u7d04\u66f8\u306e\u5b58\u5728\u3092\u3001\u56fd\u7a0e\u5e81\u306f\u975e\u5e38\u306b\u91cd\u8981\u8996\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u4f3a\u3048\u307e\u3059\u3002<\/span><\/p>\n<p>\u3086\u3048\u306b\u9818\u53ce\u66f8\u304a\u3088\u3073\u5951\u7d04\u66f8\u306f\u300e\u3010\u91cd\u8981\u5ea6\uff1a\u9ad8\u3011\u91cd\u8981\u66f8\u985e\u300f\u306b\u5206\u985e\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u3002\u3053\u306e2\u3064\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u306e\u4e2d\u3067\u3082\u7279\u306b\u91cd\u8981\u3067\u3059\u306e\u3067\u3001\u5fc5\u305a\u4fdd\u5b58\u3057\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<h3>\u3010\u91cd\u8981\u5ea6\uff1a\u4e2d\u3011\u91cd\u8981\u66f8\u985e\uff5c\u8acb\u6c42\u66f8\u306a\u3069<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u306e\u4e2d\u3067\u3001\u5951\u7d04\u66f8\u3068\u9818\u53ce\u66f8\u306e\u6b21\u306b\u91cd\u8981\u8996\u3055\u308c\u3066\u3044\u308b\u306e\u304c\u300e\u3010\u91cd\u8981\u5ea6\uff1a\u4e2d\u3011\u91cd\u8981\u66f8\u985e\u300f\u3067\u3059\u3002<\/span>\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u66f8\u985e\u306e\u540d\u79f0\u30fb\u5185\u5bb9<\/td>\n<td>\u66f8\u985e\u306e\u6027\u683c<\/td>\n<td>\u66f8\u985e\u306e\u91cd\u8981\u5ea6<\/td>\n<\/tr>\n<tr>\n<td>\u30fb\u9810\u308a\u8a3c<br \/>\n\u30fb\u501f\u7528\u8a3c\u66f8<br \/>\n\u30fb\u9810\u91d1\u901a\u5e33<br \/>\n\u30fb\u5c0f\u5207\u624b<br \/>\n\u30fb\u7d04\u675f\u624b\u5f62<br \/>\n\u30fb\u6709\u4fa1\u8a3c\u5238\u53d7\u6e21\u8a08\u7b97\u66f8<br \/>\n\u30fb\u793e\u50b5\u7533\u8fbc\u66f8<br \/>\n\u30fb\u5951\u7d04\u306e\u7533\u8fbc\u66f8<br \/>\n(\u5b9a\u578b\u7684\u7d04\u6b3e\u7121\u3057)<br \/>\n\u30fb\u8acb\u6c42\u66f8<br \/>\n\u30fb\u7d0d\u54c1\u66f8<br \/>\n\u30fb\u9001\u308a\u72b6<br \/>\n\u30fb\u8f38\u51fa\u8a3c\u660e\u66f8<br \/>\n\u53ca\u3073\u6052\u4e45\u7684\u65bd\u8a2d\u3068\u306e\u9593\u306e\u5185\u90e8\u53d6\u5f15\u306b\u95a2\u3057\u3066\u5916\u56fd\u6cd5\u4eba\u7b49\u304c\u4f5c\u6210\u3059\u308b\u66f8\u985e\u306e\u3046\u3061\u3053\u308c\u3089\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e<br \/>\n\u4e26\u3073\u306b\u3053\u308c\u3089\uff08\u7d0d\u54c1\u66f8\u3092\u9664\u304d\u307e\u3059\u3002\uff09\u306e\u5199\u3057<\/td>\n<td>\u4e00\u9023\u306e\u53d6\u5f15\u306e\u4e2d\u9593\u904e\u7a0b\u3067\u4f5c\u6210\u3055\u308c\u308b\u66f8\u985e\u3067\u3001\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u3068\u76f4\u7d50\u30fb\u9023\u52d5\u3059\u308b\u66f8\u985e<\/td>\n<td>\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3059\u308b\u66f8\u985e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0022006-083_05.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2\u3011\uff5c3\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e747\u670812\u65e5\u6642\u70b9\uff09<br \/>\n\u203b\u56fd\u7a0e\u5c40\u96fb\u8a71\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc\u306b\u78ba\u8a8d\u3057\u305f\u3068\u3053\u308d\u3001\u652f\u6255\u660e\u7d30\u66f8\u3082\u300e\u3010\u91cd\u8981\u5ea6\uff1a\u4e2d\u3011\u91cd\u8981\u66f8\u985e\u300f\u306b\u5206\u985e\u3055\u308c\u308b\u3068\u306e\u3053\u3068\u3002\u305f\u3060\u3057\u56fd\u7a0e\u5c40\u306e\u65b9\u304c\u8a00\u3046\u306b\u306f\u3001\u305d\u306e\u66f8\u985e\u304c\u3069\u306e\u3088\u3046\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u306e\u304b\u3067\u533a\u5206\u304c\u5909\u66f4\u306b\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3068\u306e\u3053\u3068\u3002\u4f8b\u3048\u3070\u4eee\u306b\u540c\u3058\u6587\u66f8\u3060\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u9818\u53ce\u66f8\u3068\u540c\u3058\u3088\u3046\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u5834\u5408\u306f\u300e\u3010\u91cd\u8981\u5ea6\uff1a\u9ad8\u3011\u91cd\u8981\u66f8\u985e\u300f\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u306e\u3053\u3068\u3002\u8981\u306f\u6587\u66f8\u306e\u540d\u79f0\u3088\u308a\u3082\u3001\u305d\u306e\u66f8\u985e\u304c\u6301\u3064\u6027\u683c\uff08\u679c\u305f\u3059\u5f79\u5272\uff09\u306e\u65b9\u304c\u91cd\u8981\u8996\u3055\u308c\u308b\u3088\u3046\u3067\u3059\u3002\u6c17\u306b\u306a\u3063\u305f\u65b9\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/sodan\/denwa-sodan\/index.htm#a-02-2:~:text=%E9%9B%BB%E8%A9%B1%E3%81%A7%E7%9B%B8%E8%AB%87%E3%81%99%E3%82%8B%EF%BC%88%E5%9B%BD%E7%A8%8E%E5%B1%80%E9%9B%BB%E8%A9%B1%E7%9B%B8%E8%AB%87%E3%82%BB%E3%83%B3%E3%82%BF%E3%83%BC%E3%81%AE%E3%81%94%E6%A1%88%E5%86%85%EF%BC%89\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5c40\u96fb\u8a71\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc<\/a>\u306b\u304a\u78ba\u304b\u3081\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u5148\u307b\u3069\u3068\u306f\u6253\u3063\u3066\u5909\u308f\u308a\u3001\u975e\u5e38\u306b\u591a\u304f\u306e\u6587\u66f8\u304c\u5bfe\u8c61\u66f8\u985e\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306e\u8981\u70b9\u306f\u300e\u53d6\u5f15\u306e\u4e2d\u9593\u904e\u7a0b\u3067\u4f5c\u6210\u3055\u308c\u308b\u66f8\u985e\u300f\u3068\u3044\u3046\u3053\u3068\u3002\u3069\u3046\u3044\u3046\u3053\u3068\u304b\u3068\u3044\u3044\u307e\u3059\u3068\u3001\u4f8b\u3048\u3070\u5bfe\u8c61\u66f8\u985e\u306b\u300e\u7d0d\u54c1\u66f8\u300f\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3088\u306d\u3002\u5b9f\u969b\u306e\u3084\u308a\u53d6\u308a\u3092\u30a4\u30e1\u30fc\u30b8\u3057\u3066\u307b\u3057\u3044\u306e\u3067\u3059\u304c\u3001\u7d0d\u54c1\u66f8\u306a\u3069\u3068\u3044\u3063\u305f\u66f8\u985e\u306f\u53d6\u5f15\u4e2d\u306b\u6388\u53d7\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3053\u306e\u3068\u304d\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u3053\u308c\u304c\u53d6\u5f15\u306b\u304a\u3051\u308b\u6700\u7d42\u6c7a\u5b9a\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3002\u3042\u304f\u307e\u3067\u4e2d\u9593\u5730\u70b9\u3067\u306e\u8a71\u3067\u3042\u308a\u3001\u3053\u306e\u7d0d\u54c1\u66f8\u306e\u5185\u5bb9\u901a\u308a\u306b\u652f\u6255\u3063\u305f\u3053\u3068\u30fb\u53d6\u5f15\u304c\u7d42\u4e86\u3057\u305f\u3053\u3068\u306e\u8a3c\u660e\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u7d0d\u54c1\u5f8c\u306b\u5546\u54c1\u306e\u6b20\u9665\u304c\u767a\u898b\u3055\u308c\u3001\u4ea4\u6e09\u306e\u672b\u306b\u5272\u5f15\u3001\u5b9f\u969b\u306b\u306f\u3082\u3063\u3068\u5b89\u3044\u652f\u6255\u3044\u3067\u6e08\u3093\u3060\u304b\u3082\u3057\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u3053\u3068\u3082\u3042\u308a\u7d0d\u54c1\u66f8\u306a\u3069\u3068\u3044\u3063\u305f\u66f8\u985e\u306f\u3001\u300e\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3059\u308b\u66f8\u985e\u300f\u3067\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u8a3c\u62e0\u3068\u3057\u3066\u306e\u6c7a\u5b9a\u6253\u306b\u306f\u306a\u308a\u3065\u3089\u3044\u3068\u3044\u3046\u5074\u9762\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u5b9f\u3001\u4eee\u306b\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u7d0d\u54c1\u66f8\u3092\u63d0\u793a\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u591a\u304f\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u300c\u5951\u7d04\u66f8\u3082\u3057\u304f\u306f\u9818\u53ce\u66f8\u3082\u898b\u305b\u3066\u304f\u3060\u3055\u3044\u300d\u3068\u8a00\u308f\u308c\u3001\u7d30\u304b\u304f\u30c1\u30a7\u30c3\u30af\u3055\u308c\u307e\u3059\u3088\u306d\u3002<span class=\"marker-under\">\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8\u3092\u63d0\u793a\u304a\u3088\u3073\u7d0d\u5f97\u3055\u308c\u3066\u521d\u3081\u3066\u3001\u305d\u306e\u7d0d\u54c1\u66f8\u304c\u4fe1\u7528\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p>\u3055\u304d\u307b\u3069\u306e\u56fd\u7a0e\u5e81\u306e\u8cc7\u6599\u306b\u3066\u3001\u5951\u7d04\u66f8\u3068\u9818\u53ce\u66f8\u306e\u3053\u3068\u3092\u300e\u53d6\u5f15\u306e\u4e2d\u9593\u904e\u7a0b\u3067\u4f5c\u6210\u3055\u308c\u308b\u66f8\u985e\u306e\u771f\u5b9f\u6027\u3092\u88dc\u5b8c\u3059\u308b\u66f8\u985e\u300f\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u3053\u306e\u3053\u3068\u3092\u6307\u3057\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u3002\u305d\u3046\u3044\u3063\u305f\u80cc\u666f\u3082\u3042\u308a\u3001\u300e\u53d6\u5f15\u904e\u7a0b\u306b\u304a\u3051\u308b\u958b\u59cb\u6642\u70b9\u3068\u7d42\u4e86\u6642\u70b9\u306e\u53d6\u5f15\u5185\u5bb9\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e\u300f\u3067\u3042\u308b\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8\u306e\u65b9\u304c\u3001\u91cd\u8981\u5ea6\u306f\u9ad8\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u7d0d\u54c1\u66f8\u306a\u3069\u3082\u91cd\u8981\u306a\u66f8\u985e\u3067\u3042\u308b\u3053\u3068\u306b\u9055\u3044\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5fc5\u305a\u4fdd\u5b58\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u306d\u3002\u305d\u3057\u3066\u96fb\u5b50\u4fdd\u5b58\u3092\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3092\u5b88\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u3010\u91cd\u8981\u5ea6\uff1a\u4f4e\u3011\u4e00\u822c\u66f8\u985e\uff5c\u898b\u7a4d\u66f8\u306a\u3069<\/h3>\n<p><span class=\"marker-under\">\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306b\u306f\u3082\u30461\u3064\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u304c\u300e\u3010\u91cd\u8981\u5ea6\uff1a\u4f4e\u3011\u4e00\u822c\u66f8\u985e\u300f\u3067\u3059\u3002<\/span>\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u66f8\u985e\u306e\u540d\u79f0\u30fb\u5185\u5bb9<\/td>\n<td>\u66f8\u985e\u306e\u6027\u683c<\/td>\n<td>\u66f8\u985e\u306e\u91cd\u8981\u5ea6<\/td>\n<\/tr>\n<tr>\n<td>\u30fb\u691c\u53ce\u66f8<br \/>\n\u30fb\u5165\u5eab\u5831\u544a\u66f8<br \/>\n\u30fb\u8ca8\u7269\u53d7\u9818\u8a3c<br \/>\n\u30fb\u898b\u7a4d\u66f8<br \/>\n\u30fb\u6ce8\u6587\u66f8<br \/>\n\u30fb\u5951\u7d04\u306e\u7533\u8fbc\u66f8<br \/>\n(\u5b9a\u578b\u7684\u7d04\u6b3e\u6709\u308a)<br \/>\n\u4e26\u3073\u306b\u3053\u308c\u3089\u306e\u5199\u3057<br \/>\n\u53ca\u3073\u7d0d\u54c1\u66f8\u306e\u5199\u3057<\/td>\n<td>\u8cc7\u91d1\u306e\u6d41\u308c\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3057\u306a\u3044\u66f8\u985e<\/td>\n<td>\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3057\u306a\u3044\u66f8\u985e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0022006-083_05.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2\u3011\uff5c3\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e747\u670812\u65e5\u6642\u70b9\uff09<\/p>\n<p>\u300e\u3010\u91cd\u8981\u5ea6\uff1a\u4f4e\u3011\u4e00\u822c\u66f8\u985e\u300f\u306e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u308b\u6587\u66f8\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u300e\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3057\u306a\u3044\u66f8\u985e\u300f\u3067\u3059\u3002\u5177\u4f53\u4f8b\u3068\u3057\u3066\u898b\u7a4d\u66f8\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3088\u306d\u3002<\/p>\n<p>\u307e\u305a\u60f3\u50cf\u3057\u3066\u307f\u3066\u307b\u3057\u3044\u306e\u3067\u3059\u304c\u3001\u898b\u7a4d\u66f8\u3092\u767a\u884c\u30fb\u53d6\u5f15\u5148\u306b\u624b\u6e21\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u5546\u54c1\u3084\u304a\u91d1\u306f\u307e\u3063\u305f\u304f\u52d5\u3044\u3066\u3044\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u898b\u7a4d\u66f8\u304c\u300e\u4eee\u306b\u5546\u54c1\u3092\u6ce8\u6587\u3057\u305f\u3089\u3001\u3053\u308c\u3050\u3089\u3044\u306e\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3088\u300f\u3068\u3044\u3046\u8aac\u660e\u3057\u304b\u679c\u305f\u3055\u306a\u3044\u304b\u3089\u3067\u3059\u3002\u3042\u304f\u307e\u3067\u4eee\u5b9a\u306e\u8a71\u3092\u3059\u308b\u66f8\u985e\u306b\u3057\u304b\u3059\u304e\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002<\/p>\n<p><span class=\"marker-under\">\u4eee\u5b9a\u306e\u8a71\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u898b\u7a4d\u66f8\u3084\u6ce8\u6587\u66f8\u306f\u300e\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3057\u306a\u3044\u66f8\u985e\u300f\u306b\u5206\u985e\u3055\u308c\u308b\u308f\u3051\u3067\u3059\u3002<\/span>\u305d\u3057\u3066\u8cc7\u91d1\u3084\u30e2\u30ce\u306e\u6d41\u308c\u306b\u76f4\u7d50\u3057\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u91cd\u8981\u5ea6\u306f\u6700\u4f4e\u30e9\u30f3\u30af\u306e\u300e\u4f4e\u300f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u91cd\u8981\u5ea6\u304c\u4f4e\u3044\u3068\u306f\u3044\u3048\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u3067\u3042\u308b\u3053\u3068\u306b\u5909\u308f\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u96fb\u5b50\u4fdd\u5b58\u3092\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u30fb\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6\u3092\u5b88\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u809d\u5fc3\u306e\u4fdd\u5b58\u8981\u4ef6\u306f\u6b21\u3067\u89e3\u8aac\u3057\u307e\u3059\u306d\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%82%B9%E3%82%AD%E3%83%A3%E3%83%8A%E4%BF%9D%E5%AD%98%E3%81%AA%E3%81%A9%EF%BC%81%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE%E8%A6%81%E4%BB%B6\"><\/span>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306a\u3069\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u3092\u3001\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u969b\u306e\u8981\u4ef6\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<\/li>\n<li>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/li>\n<li>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/li>\n<\/ul>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u3068\u306f\u3001\u4ed5\u8a33\u5e33\u306a\u3069\u3068\u3044\u3063\u305f\u5e33\u7c3f\u3084\u66f8\u985e\u3092\u96fb\u5b50\u7684\u306b\u4f5c\u6210\u3057\u3001\u305d\u306e\u307e\u307e\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059<\/span>\u3002\u7c21\u5358\u306b\u8a00\u3044\u307e\u3059\u3068\u3001\u30af\u30e9\u30a6\u30c9\u4e0a\u306a\u3069\u3067\u4f5c\u6210\u3057\u305f\u4ed5\u8a33\u5e33\u3092\u3001\u30af\u30e9\u30a6\u30c9\u4e0a\u3082\u3057\u304f\u306f\u30d1\u30bd\u30b3\u30f3\u4e0a\u3067\u4fdd\u5b58\u3059\u308b\u884c\u70ba\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3053\u306e\u3068\u304d\u3001\u4ee5\u4e0b\u306e\u4fdd\u5b58\u8981\u4ef6\u3092\u5b88\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u96fb\u5b50\u5e33\u7c3f\u306e\u4fdd\u5b58\u8981\u4ef6\u306e\u6982\u8981<\/td>\n<td>\u512a\u826f<\/td>\n<td>\u305d\u306e\u4ed6<\/td>\n<\/tr>\n<tr>\n<td>\u8a18\u9332\u4e8b\u9805\u306e\u8a02\u6b63\u30fb\u524a\u9664\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u4e8b\u5b9f\u53ca\u3073\u5185\u5bb9\u3092\u78ba\u8a8d\u3067\u304d\u308b\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068<\/td>\n<td>\u3007<\/td>\n<td>\u2015<\/td>\n<\/tr>\n<tr>\n<td>\u901a\u5e38\u306e\u696d\u52d9\u51e6\u7406\u6642\u9593\u3092\u7d4c\u904e\u3057\u305f\u5f8c\u306b\u5165\u529b\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e8b\u5b9f\u3092\u78ba\u8a8d\u3067\u304d\u308b\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068<\/td>\n<td>\u3007<\/td>\n<td>\u2015<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u5316\u3057\u305f\u5e33\u7c3f\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u305d\u306e\u5e33\u7c3f\u306b\u95a2\u9023\u3059\u308b\u4ed6\u306e\u5e33\u7c3f\u306e\u8a18\u9332\u4e8b\u9805\u3068\u306e\u9593\u306b\u304a\u3044\u3066\u3001\u76f8\u4e92\u306b\u305d\u306e\u95a2\u9023\u6027\u3092\u78ba\u8a8d\u3067\u304d\u308b\u3053\u3068<\/td>\n<td>\u3007<\/td>\n<td>\u2015<\/td>\n<\/tr>\n<tr>\n<td>\u30b7\u30b9\u30c6\u30e0\u95a2\u4fc2\u66f8\u985e\u7b49\uff08\u30b7\u30b9\u30c6\u30e0\u6982\u8981\u66f8\u3001\u30b7\u30b9\u30c6\u30e0\u4ed5\u69d8\u66f8\u3001\u64cd\u4f5c\u8aac\u660e\u66f8\u3001\u4e8b\u52d9\u51e6\u7406\u30de\u30cb\u30e5\u30a2\u30eb\u7b49\uff09\u3092\u5099\u3048\u4ed8\u3051\u308b\u3053\u3068<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>\u4fdd\u5b58\u5834\u6240\u306b\u3001\u96fb\u5b50\u8a08\u7b97\u6a5f\uff08\u30d1\u30bd\u30b3\u30f3\u7b49\uff09\u3001\u30d7\u30ed\u30b0\u30e9\u30e0\u3001\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3001\u30d7\u30ea\u30f3\u30bf\u53ca\u3073\u3053\u308c\u3089\u306e\u64cd\u4f5c\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u5099\u3048\u4ed8\u3051\u3001\u753b\u9762\u30fb\u66f8\u9762\u306b\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u53ca\u3073\u660e\u77ad\u306a\u72b6\u614b\u3067\u901f\u3084\u304b\u306b\u51fa\u529b\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068<\/td>\n<td>\u3007<\/td>\n<td>\u3007<\/td>\n<\/tr>\n<tr>\n<td>1\uff0e\u8a18\u9332\u9805\u76ee\u306f\u53d6\u5f15\u5e74\u6708\u65e5\u3001\u53d6\u5f15\u91d1\u984d\u3001\u53d6\u5f15\u5148\u306e3\u3064\u306e\u307f<\/td>\n<td>\u3007<\/td>\n<td>\u2015<\/td>\n<\/tr>\n<tr>\n<td>2\uff0e\u65e5\u4ed8\u53c8\u306f\u91d1\u984d\u306e\u7bc4\u56f2\u6307\u5b9a\u306b\u3088\u308a\u691c\u7d22\u51fa\u6765\u308b\u3053\u3068<\/td>\n<td>\u3007\u203b1<\/td>\n<td>\u2015<\/td>\n<\/tr>\n<tr>\n<td>3\uff0e\u4e8c\u3064\u4ee5\u4e0a\u306e\u4efb\u610f\u306e\u8a18\u9332\u9805\u76ee\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u6761\u4ef6\u306b\u3088\u308a\u691c\u7d22\u3067\u304d\u308b\u3053\u3068<\/td>\n<td>\u3007\u203b1<\/td>\n<td>\u2015<\/td>\n<\/tr>\n<tr>\n<td>\u7a0e\u52d9\u8077\u54e1\u306b\u3088\u308b\u8cea\u554f\u691c\u67fb\u6a29\u306b\u57fa\u3065\u304f\u96fb\u78c1\u7684\u8a18\u9332\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u3053\u3068<\/td>\n<td>\u2015\u203b1<\/td>\n<td>\u3007\u203b2<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021005-038.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\uff5c2\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e747\u670812\u65e5\u6642\u70b9\uff09<br \/>\n\u203b\uff11 \u4fdd\u5b58\u7fa9\u52d9\u8005\u304c\u3001\u7a0e\u52d9\u8077\u54e1\u306b\u3088\u308b\u8cea\u554f\u691c\u67fb\u6a29\u306b\u57fa\u3065\u304f\u96fb\u78c1\u7684\u8a18\u9332\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u691c\u7d22\u8981\u4ef6\u306e\u3046\u30612\u30fb3\u306e\u8981\u4ef6\u304c\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\uff08\u5f8c\u8ff0\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u53ca\u3073\u96fb\u5b50\u53d6\u5f15\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3067\u3059\u3002\uff09\u3002<br \/>\n\u203b\uff12 \u201c\u512a\u826f\u201d\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8981\u306f\u3001\u7a0e\u52d9\u8077\u54e1\u306b\u300c\u898b\u305b\u3066\u304f\u3060\u3055\u3044\u300d\u3068\u8981\u6c42\u3055\u308c\u305f\u3068\u304d\u306b\u3001\u30d1\u30bd\u30b3\u30f3\u4e0a\u306b\u8868\u793a\u30fb\u30c7\u30fc\u30bf\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30fb\u7d19\u306b\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3068\u3044\u3046\u3053\u3068\u3002\u591a\u304f\u306e\u4f01\u696d\u3067\u306f\u3001\u3059\u3067\u306b\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u4f5c\u6210\u3057\u305f\u4ed5\u8a33\u5e33\u306a\u3069\u3092\u300e\u512a\u826f\u300f\u5224\u5b9a\u3055\u308c\u305f\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u300e\u4e8b\u5b9f\u53ca\u3073\u5185\u5bb9\u3092\u78ba\u8a8d\u3067\u304d\u308b\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3059\u308b\u300f\u306a\u3069\u3068\u3044\u3063\u305f\u9805\u76ee\u3082\u30af\u30ea\u30a2\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u512a\u826f\u5224\u5b9a\u3055\u308c\u308c\u3070\u6240\u5f97\u7a0e\u306e\u2ed8\u2f8a\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u305f\u3081\u3001\u4f59\u88d5\u304c\u3042\u308b\u306e\u3067\u3042\u308c\u3070\u76ee\u6307\u3057\u3066\u307f\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/h3>\n<p><span class=\"marker-under\">\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3068\u306f\u3001\u7d19\u3067\u53d7\u3051\u53d6\u3063\u305f\u9818\u53ce\u66f8\u306a\u3069\u3092\u5c02\u7528\u6a5f\u5668\u3067\u8aad\u307f\u53d6\u308a\u3001\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u884c\u70ba\u3092\u6307\u3057\u307e\u3059\u3002<\/span>\u3082\u3061\u308d\u3093\u30b9\u30de\u30db\u3067\u64ae\u5f71\u3057\u3001\u7d19\u306e\u9818\u53ce\u66f8\u3092\u753b\u50cf\u30c7\u30fc\u30bf\u5316\u304a\u3088\u3073\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u884c\u70ba\u3082\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u5fc5\u305a\u5b88\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li>\u5165\u529b\u671f\u9593\u306e\u5236\u9650<\/li>\n<li>\u89e3\u50cf\u5ea6200dpi\u4ee5\u4e0a\u3067\u8aad\u307f\u53d6\u308b<\/li>\n<li>\u30ab\u30e9\u30fc\u753b\u50cf\uff08\u8d64\u30fb\u7dd1\u30fb\u9752\u305d\u308c\u305e\u308c256\u968e\u8abf\u3010\u7d041677\u4e07\u8272\u3011\u4ee5\u4e0a\uff09\u203b1<\/li>\n<li>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u203b2<\/li>\n<li>\u30f4\u30a1\u30fc\u30b8\u30e7\u30f3\u7ba1\u7406<\/li>\n<li>\u30b9\u30ad\u30e3\u30f3\u6587\u66f8\u3068\u5e33\u7c3f\u3068\u306e\u76f8\u4e92\u95a2\u9023\u6027\u306e\u4fdd\u6301\u203b3<\/li>\n<li>\u898b\u8aad\u53ef\u80fd\u88c5\u7f6e(14\u30a4\u30f3\u30c1\u4ee5\u4e0a\u306e\u30ab\u30e9\u30fc\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u306a\u3069)\u306e\u5099\u4ed8\u3051<\/li>\n<li>\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u958b\u767a\u95a2\u4fc2\u66f8\u985e\u306a\u3069\u306e\u5099\u4ed8\u3051<\/li>\n<li>\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd<\/li>\n<\/ul>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sonota\/0018004-061_02.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u306f\u3058\u3081\u307e\u305b\u3093\u304b\u3001\u66f8\u985e\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\uff01<\/a>\uff082023\u5e747\u670812\u65e5\u6642\u70b9\uff09<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0023003-082.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5185\u5bb9\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u301c\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306e\u6982\u8981\u301c<\/a>\uff082023\u5e747\u670812\u65e5\u6642\u70b9\uff09<br \/>\n\u203b1\uff1a\u4e00\u822c\u66f8\u985e\u306f\u3001\u30b0\u30ec\u30fc\u30b9\u30b1\u30fc\u30eb\uff08\u767d\u9ed2\uff09\u3067\u4fdd\u5b58\u53ef\u80fd\u3002<br \/>\n\u203b2\uff1a\u5165\u529b\u671f\u9593\u5185\u306b\u305d\u306e\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u4fc2\u308b\u8a18\u9332\u4e8b\u9805\u3092\u5165\u529b\u3057\u305f\u3053\u3068\u3092\u78ba\u8a8d\u3067\u304d\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u8981\u4ef6\u306b\u4ee3\u3048\u308b\u3053\u3068\u304c\u53ef\u80fd\u3002\u305f\u3060\u3057\u3001\u8a8d\u5b9a\u30bf\u30a4\u30e0\u30b5\u30fc\u30d0\u30fc\u304b\u3089\u6642\u523b\u3092\u53d6\u5f97\u3059\u308b\u7b2c\u4e09\u8005\u306e\u904b\u55b6\u3059\u308b\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u307f\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u306a\u304f\u3066\u3082OK<br \/>\n\u203b3\uff1a\u4e00\u822c\u66f8\u985e\u3092\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3059\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u4e92\u95a2\u9023\u6027\u306e\u78ba\u4fdd\u304c\u4e0d\u8981<\/p>\n<p>\u753b\u50cf\u3092\u30c7\u30fc\u30bf\u5316\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u89e3\u50cf\u5ea6\u3084\u30ab\u30e9\u30fc\u753b\u50cf\u306a\u3069\u3068\u3044\u3063\u305f\u753b\u50cf\u306b\u95a2\u3059\u308b\u6307\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002\u4eee\u306b\u96fb\u5b50\u4fdd\u5b58\u3092\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u89e3\u50cf\u5ea6\u304c\u60aa\u304f\u3066\u6587\u5b57\u3084\u6570\u5b57\u3092\u8aad\u307f\u53d6\u308c\u306a\u3051\u308c\u3070\u610f\u5473\u304c\u306a\u3044\u304b\u3089\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u9818\u53ce\u66f8\u306a\u3069\u3092\u4fdd\u5b58\u3059\u308b\u3068\u304d\u306f\u89e3\u50cf\u5ea6200dpi\u4ee5\u4e0a\u3001\u30ab\u30e9\u30fc\u4fdd\u5b58\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u898b\u7a4d\u66f8\u306a\u3069\u3068\u3044\u3063\u305f\u4e00\u822c\u66f8\u985e\u3067\u3042\u308c\u3070\u3001\u767d\u9ed2\u3067\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u4e00\u822c\u66f8\u985e\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u3067\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u91cd\u8981\u5ea6\u304c\u4f4e\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u3053\u306e\u3088\u3046\u306a\u63aa\u7f6e\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p><span class=\"marker-under\">\u305d\u3057\u3066\u4f55\u3088\u308a\u3001\u4e00\u822c\u66f8\u985e\u3092\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3059\u308b\u5834\u5408\u306f\u3001\u30b9\u30ad\u30e3\u30f3\u6587\u66f8\u3068\u5e33\u7c3f\u3068\u306e\u76f8\u4e92\u95a2\u9023\u6027\u306e\u4fdd\u6301\u304c\u4e0d\u8981\u3067\u3059\u3002<\/span>\u5177\u4f53\u7684\u306b\u306f\u898b\u7a4d\u66f8\u306a\u3069\u3068\u3044\u3063\u305f\u30b9\u30ad\u30e3\u30f3\u6587\u66f8\u3068\u5e33\u7c3f\u306e\u4e21\u65b9\u306b\u4f1d\u7968\u756a\u53f7\u306a\u3069\u3092\u4ed8\u3051\u3001\u305d\u306e\u756a\u53f7\u3092\u691c\u7d22\u3057\u305f\u3068\u304d\u306b\u53cc\u65b9\u306e\u95a2\u9023\u6027\u3092\u78ba\u8a8d\u3067\u304d\u306a\u304f\u3066\u3082\u304b\u307e\u308f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3002\u73fe\u5834\u304b\u3089\u3057\u307e\u3059\u3068\u3001\u5c11\u306a\u304b\u3089\u305a\u8ca0\u62c5\u304c\u6e1b\u3063\u305f\u308f\u3051\u3067\u3059\u306d\u3002<\/p>\n<p>\u4e00\u822c\u66f8\u985e\u306e\u7a2e\u985e\u3092\u77e5\u3063\u305f\u3064\u3044\u3067\u306b\u3001\u3053\u306e\u3053\u3068\u3082\u899a\u3048\u3066\u304a\u304f\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u3068\u306f\u3001\u96fb\u5b50\u7684\u306b\u6388\u53d7\u3057\u305f\u91d1\u984d\u306a\u3069\u306e\u53d6\u5f15\u60c5\u5831\u3092\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3059\u308b\u884c\u70ba\u3092\u6307\u3057\u307e\u3059\u3002<\/span>\u4f8b\u3048\u3070\u30e1\u30fc\u30eb\u3084\u30c1\u30e3\u30c3\u30c8\u30c4\u30fc\u30eb\u306a\u3069\u3067\u3001PDF\u5316\u3055\u308c\u305f\u9818\u53ce\u66f8\u306a\u3069\u3092\u53d7\u3051\u53d6\u308a\u3001\u30d1\u30bd\u30b3\u30f3\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30fb\u4fdd\u5b58\u3057\u305f\u3068\u3057\u307e\u3059\u3088\u306d\u3002\u3042\u308c\u304c\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3053\u306e\u3068\u304d\u3001\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u3084\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3068\u540c\u69d8\u306b\u3001\u4fdd\u5b58\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<div class=\"note_box\">\n<h4>\u771f\u5b9f\u6027\u306e\u78ba\u4fdd<\/h4>\n<p>\u4ee5\u4e0b\u306e\u63aa\u7f6e\u306e\u3044\u305a\u308c\u304b\u3092\u884c\u3046\u3053\u3068\u3002<br \/>\n1\uff0e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u4ed8\u3055\u308c\u305f\u5f8c\u3001\u53d6\u5f15\u60c5\u5831\u306e\u6388\u53d7\u3092\u884c\u3046<br \/>\n2\uff0e\u53d6\u5f15\u60c5\u5831\u306e\u6388\u53d7\u5f8c\u3001\u901f\u3084\u304b\u306b\uff08\u53c8\u306f\u305d\u306e\u696d\u52d9\u306e\u51e6\u7406\u306b\u4fc2\u308b\u901a\u5e38\u306e\u671f\u9593\u3092\u7d4c\u904e\u3057\u305f\u5f8c\u3001\u901f\u3084\u304b\u306b\uff09\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u3059<br \/>\n3\uff0e\u8a18\u9332\u4e8b\u9805\u306e\u8a02\u6b63\u30fb\u524a\u9664\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u3001\u3053\u308c\u3089\u306e\u4e8b\u5b9f\u53ca\u3073\u5185\u5bb9\u3092\u78ba\u8a8d\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u53c8\u306f\u8a18\u9332\u4e8b\u9805\u306e\u8a02\u6b63\u30fb\u524a\u9664\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u30b7\u30b9\u30c6\u30e0\u3067\u53d6\u5f15\u60c5\u5831\u306e\u6388\u53d7\u304a\u3088\u3073\u4fdd\u5b58\u3092\u884c\u3046<br \/>\n4\uff0e\u6b63\u5f53\u306a\u7406\u7531\u304c\u306a\u3044\u8a02\u6b63\u30fb\u524a\u9664\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u51e6\u7406\u898f\u5b9a\u3092\u5b9a\u3081\u3001\u305d\u306e\u898f\u5b9a\u306b\u6cbf\u3063\u305f\u904b\u7528\u3092\u884c\u3046<\/p>\n<h4>\u53ef\u8996\u6027\u306e\u78ba\u4fdd<\/h4>\n<p>1\uff0e\u4fdd\u5b58\u5834\u6240\u306b\u3001\u96fb\u5b50\u8a08\u7b97\u6a5f\uff08\u30d1\u30bd\u30b3\u30f3\u7b49\uff09\u3001\u30d7\u30ed\u30b0\u30e9\u30e0\u3001\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3001\u30d7\u30ea\u30f3\u30bf\u53ca\u3073\u3053\u308c\u3089\u306e\u64cd\u4f5c\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u5099\u3048\u4ed8\u3051\u3001\u753b\u9762\u30fb\u66f8\u9762\u306b\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u53ca\u3073\u660e\u77ad\u306a\u72b6\u614b\u3067\u901f\u3084\u304b\u306b\u51fa\u529b\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068<br \/>\n2\uff0e\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6982\u8981\u66f8\u3092\u5099\u3048\u4ed8\u3051\u308b\u3053\u3068<br \/>\n3\uff0e\u691c\u7d22\u6a5f\u80fd\u203b\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021005-038.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\uff5c4\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e747\u670812\u65e5\u6642\u70b9\uff09<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0023003-082.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5185\u5bb9\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u301c\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306e\u6982\u8981\u301c<\/a>\uff082023\u5e747\u670812\u65e5\u6642\u70b9\uff09<br \/>\n\u203b\uff1a\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306e\u691c\u7d22\u8981\u4ef61\uff5e3\u306b\u76f8\u5f53\u3059\u308b\u8981\u4ef6\u306e\u3053\u3068\u3002\u305f\u3060\u3057\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u300e2\uff0e\u65e5\u4ed8\u53c8\u306f\u91d1\u984d\u306e\u7bc4\u56f2\u6307\u5b9a\u306b\u3088\u308a\u691c\u7d22\u3067\u304d\u308b\u300f\u304a\u3088\u3073\u300e3\uff0e2\u3064\u4ee5\u4e0a\u306e\u4efb\u610f\u306e\u8a18\u9332\u9805\u76ee\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u6761\u4ef6\u306b\u3088\u308a\u691c\u7d22\u3067\u304d\u308b\u300f\u306f\u4e0d\u8981\u3002<br \/>\n\u306a\u304a\u3001\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u300e\u524d\u3005\u5e74\u5ea6\u306e\u58f2\u4e0a\u9ad8\u304c5,000 \u4e07\u5186\u4ee5\u4e0b\u300f\u3082\u3057\u304f\u306f\u300e\u53d6\u5f15\u5e74\u6708\u65e5\u305d\u306e\u4ed6\u306e\u65e5\u4ed8\u53ca\u3073\u53d6\u5f15\u5148\u3054\u3068\u306b\u6574\u7406\u3055\u308c\u305f\u72b6\u614b\u3067\u7d19\u306b\u51fa\u529b\u30fb\u63d0\u793a\u30fb\u63d0\u51fa\u3067\u304d\u308b\u300f\u5834\u5408\u306b\u306f\u3001\u691c\u7d22\u6a5f\u80fd\u306e\u3059\u3079\u3066\u304c\u4e0d\u8981<\/p>\n<\/div>\n<p>\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u306b\u304a\u3044\u3066\u306f\u30011\uff5e4\u306e\u3069\u308c\u304b\u3092\u6e80\u305f\u305b\u3070OK\u3067\u3059\u3002\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u3001\u3082\u3057\u304f\u306f\u8a18\u9332\u306e\u5909\u66f4\u30fb\u524a\u9664\u5c65\u6b74\u304c\u6b8b\u308b\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u306b\u95a2\u3057\u3066\u306f\u30011\uff5e3\u306e3\u3064\u3059\u3079\u3066\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\uff11\u3068\uff12\u306f\u305d\u308c\u307b\u3069\u96e3\u3057\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u73fe\u6642\u70b9\u3067\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u307b\u3068\u3093\u3069\u306e\u30cf\u30ba\u3002<\/p>\n<p>3\u306e\u300e\u691c\u7d22\u6a5f\u80fd\u300f\u306b\u95a2\u3057\u3066\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u3067\u8a18\u8f09\u3057\u3066\u3044\u308b\u691c\u7d22\u8981\u4ef6\u3068\u540c\u3058\u3067\u3059\u3002<span class=\"marker-under\">\u57fa\u672c\u7684\u306b\u306f\u300e\u53d6\u5f15\u5e74\u6708\u65e5\u30fb\u53d6\u5f15\u91d1\u984d\u30fb\u53d6\u5f15\u5148\u300f\u3067\u3001\u5bfe\u8c61\u66f8\u985e\u3092\u691c\u7d22\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u3051\u3070\u6761\u4ef6\u3092\u30af\u30ea\u30a2\u3057\u307e\u3059\u3002<\/span>\u5177\u4f53\u7684\u306b\u3044\u3044\u307e\u3059\u3068\u3001\u30d5\u30a1\u30a4\u30eb\u540d\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3057\u3066\u96fb\u5b50\u4fdd\u5b58\u3059\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"note_box\">\u3010\u4fdd\u5b58\u4f8b\u3011<br \/>\n2024.0101.100000\u5186.\u682a\u5f0f\u4f1a\u793e\u96fb\u5b50\u4fdd\u5b58<\/div>\n<p>\u30d5\u30a1\u30a4\u30eb\u540d\u3092\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3057\u3066\u304a\u3051\u3070\u3001\u30d5\u30a9\u30eb\u30c0\u306e\u691c\u7d22\u6b04\u306b\u53d6\u5f15\u5148\u540d\u306a\u3069\u3092\u5165\u529b\u30fb\u691c\u7d22\u3059\u308b\u3053\u3068\u3067\u8868\u793a\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u3061\u3089\u306b\u95a2\u3057\u307e\u3057\u3066\u3082\u3001\u30cf\u30fc\u30c9\u30eb\u306f\u9ad8\u304f\u306a\u3044\u3067\u3059\u3088\u306d\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3059\u3079\u3066\u306e\u30d5\u30a1\u30a4\u30eb\u3092\u9010\u4e00\u8a18\u5165\u3059\u308b\u306e\u306f\u73fe\u5b9f\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u73fe\u5834\u306e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b\u3053\u3068\u306f\u76ee\u306b\u898b\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3093\u306a\u3068\u304d\u306f\u5f0a\u793e\u306e<a href=\"https:\/\/denho.jp\/\" target=\"_blank\" rel=\"noopener\">DenHo<\/a>\u3092\u304a\u4f7f\u3044\u304f\u3060\u3055\u3044\u3002DenHo\u306a\u3089\u53d6\u5f15\u5148\u30fb\u53d6\u5f15\u65e5\u4ed8\u30fb\u53d6\u5f15\u91d1\u984d\u3092AI-OCR\u304c\u81ea\u52d5\u3067\u30c7\u30fc\u30bf\u5316\u3057\u3066\u304f\u308c\u307e\u3059\u3002\u9762\u5012\u306a\u5165\u529b\u4f5c\u696d\u304b\u3089\u89e3\u653e\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u73fe\u5834\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002\u305c\u3072\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%81%9D%E3%82%82%E3%81%9D%E3%82%82%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%A8%E3%81%AF%EF%BC%9F%E4%BF%9D%E5%AD%98%E6%9C%9F%E9%96%93%E3%82%82%E8%A7%A3%E8%AA%AC\"><\/span>\u305d\u3082\u305d\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f\u4fdd\u5b58\u671f\u9593\u3082\u89e3\u8aac<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u3053\u3053\u3067\u4e00\u5ea6\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u57fa\u672c\u60c5\u5831\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u305d\u3082\u305d\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f<\/li>\n<li>\u5bfe\u8c61\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593<\/li>\n<\/ul>\n<h3>\u305d\u3082\u305d\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3001\u8acb\u6c42\u66f8\u306a\u3069\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u96fb\u5b50\u4fdd\u5b58\u3092\u8a8d\u3081\u308b\u6cd5\u5f8b\u306e\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<blockquote><p>\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<\/p>\n<p>\u5f15\u7528\u5143\uff1a\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u7279\u8a2d\u30b5\u30a4\u30c8\uff082023\u5e74\uff09<\/p><\/blockquote>\n<p>\u3053\u3053\u3067\u3044\u3046\u96fb\u5b50\u4fdd\u5b58\u3068\u306f\u3001\u65e2\u8ff0\u3057\u305f\u300e\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u30fb\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u30fb\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u300f\u306e3\u3064\u3092\u6307\u3057\u307e\u3059\u3002\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u3092\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306a\u3069\u3057\u3066\u3082\u826f\u3044\u3053\u3068\u306b\u306a\u3063\u305f\u306e\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u304a\u304b\u3052\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002\u3082\u3061\u308d\u3093\u3053\u306e\u969b\u306f\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306a\u3069\u306e\u8981\u4ef6\u3092\u5b88\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3046\u306a\u308a\u307e\u3059\u3068\u3001\u540c\u3058\u304f\u96fb\u5b50\u4fdd\u5b58\u3092\u8a8d\u3081\u308b\u6cd5\u5f8b\u300e\uff45-\u6587\u66f8\u6cd5\u300f\u3068\u540c\u3058\u3088\u3046\u306b\u611f\u3058\u307e\u3059\u304c\u3001\u4e21\u8005\u306f\u307e\u3063\u305f\u304f\u7570\u306a\u308b\u6cd5\u5f8b\u3067\u3059\u3002\u5bfe\u8c61\u66f8\u985e\u304c\u9055\u3046\u304b\u3089\u3067\u3059\u3002\u8a73\u3057\u304f\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5bfe\u8c61\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593<\/h3>\n<p><span class=\"marker-under\">\u809d\u5fc3\u306e\u4fdd\u5b58\u671f\u9593\u3067\u3059\u304c\u3001\u6cd5\u4eba\u3067\u3059\u3068\uff17\u5e74\u9593\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span>\u305f\u3060\u3057\u6b20\u640d\u91d1\u984d\u3092\u7e70\u308a\u8d8a\u3059\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b9\u5e74\u3082\u3057\u304f\u306f10\u5e74\u9593\u3067\u3059\u3002<\/p>\n<blockquote><p>\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\u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u4fdd\u5b58\u671f\u9593\uff082023\u5e747\u670812\u65e5\u6642\u70b9\uff09<\/a><\/p><\/blockquote>\n<p>\u30dd\u30a4\u30f3\u30c8\u306f\u300e\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30897\u5e74\u9593\u300f\u3068\u3044\u3046\u3053\u3068\u3002\u8acb\u6c42\u66f8\u306a\u3069\u306e\u767a\u884c\u65e5\u30fb\u9818\u53ce\u66f8\u306a\u3069\u306e\u9818\u53ce\u65e5\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u9593\u9055\u3048\u3084\u3059\u3044\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u305d\u3057\u3066\u4e00\u822c\u4f01\u696d\u306e\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u300e\u5404\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u6708\u4ee5\u5185\u300f\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u901a\u7b97\u6cd5\u4eba\u306f\u3001\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3057\u306a\u3044\u6cd5\u4eba\u3068\u540c\u69d8\u3001\u539f\u5247\u3068\u3057\u3066\u5404\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u6708\u4ee5\u5185\u306b\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u5168\u3066\u306e\u901a\u7b97\u6cd5\u4eba\u306b\u3064\u304d\u305d\u306e\u671f\u9650\u304c\u539f\u5247\u3068\u3057\u3066\uff12\u6708\u9593\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/19.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\uff082023\u5e747\u670812\u65e5\u6642\u70b9\uff09<\/a><\/p><\/blockquote>\n<p>\u305d\u306e\u305f\u3081\u4f8b\u3048\u3070\u81ea\u793e\u306e\u6c7a\u7b97\u304c2023\u5e744\u6708\u672b\u306a\u306e\u3067\u3042\u308c\u3070\u3001\u5404\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\u306f2030\u5e746\u6708\u672b\u306b\u306a\u308a\u307e\u3059\u3002\u975e\u5e38\u306b\u9577\u3044\u671f\u9593\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span class=\"marker-under\">\u306a\u304a\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3060\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u30015\u5e74\u3082\u3057\u304f\u306f7\u5e74\u9593\u304c\u4fdd\u5b58\u671f\u9593\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\u7a2e\u985e<\/td>\n<td>\u4fdd\u5b58\u671f\u95935\u5e74<\/td>\n<td>\u4fdd\u5b58\u671f\u95937\u5e74<\/td>\n<\/tr>\n<tr>\n<td>\u9752\u8272\u7533\u544a<\/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\u3001\u898b\u7a4d\u66f8\u3001\u5951\u7d04\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u9001\u308a\u72b6\u306a\u3069\uff09<\/td>\n<td>\u4ed5\u8a33\u5e33<br \/>\n\u7dcf\u52d8\u5b9a\u5143\u5e33<br \/>\n\u73fe\u91d1\u51fa\u7d0d\u5e33<br \/>\n\u58f2\u639b\u5e33<br \/>\n\u8cb7\u639b\u5e33<br \/>\n\u7d4c\u8cbb\u5e33<br \/>\n\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33<br \/>\n\u640d\u76ca\u8a08\u7b97\u66f8<br \/>\n\u8cb8\u501f\u5bfe\u7167\u8868<br \/>\n\u68da\u5378\u8868<br \/>\n\u9818\u53ce\u8a3c\u203b1<br \/>\n\u5c0f\u5207\u624b\u63a7\u203b1<br \/>\n\u9810\u91d1\u901a\u5e33\u203b1<br \/>\n\u501f\u7528\u8a3c\u203b1<br \/>\n\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td>\u767d\u8272\u7533\u544a<\/td>\n<td>\u696d\u52d9\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u305f\u53f3\u8a18\u4ee5\u5916\u306e\u5e33\u7c3f\uff08\u4efb\u610f\u5e33\u7c3f\uff09<br \/>\n\u6c7a\u7b97\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u305f\u68da\u5378\u8868\u305d\u306e\u4ed6\u306e\u66f8\u985e<br \/>\n\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>\u53ce\u5165\u91d1\u984d\u3084\u5fc5\u8981\u7d4c\u8cbb\u3092\u8a18\u8f09\u3057\u305f\u5e33\u7c3f\uff08\u6cd5\u5b9a\u5e33\u7c3f\uff09<\/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\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u8a18\u5e33\u3084\u5e33\u7c3f\u7b49\u4fdd\u5b58\u30fb\u9752\u8272\u7533\u544a<\/a>\uff082023\u5e747\u670812\u65e5\u6642\u70b9\uff09<br \/>\n\u203b1\uff1a\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<\/p>\n<p><span class=\"marker-under\">\u3053\u308c\u306b\u4ed8\u3051\u52a0\u3048\u3066\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u306e\u4e8b\u696d\u8005\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u4fdd\u5b58\u671f\u9593\u304c7\u5e74\u9593\u306b\u5909\u66f4\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f\u3001\u5e33\u7c3f\u3092\u5099\u3048\u4ed8\u3051\u3066\u3001\u3053\u308c\u306b\u53d6\u5f15\u3092\u884c\u3063\u305f\u5e74\u6708\u65e5\u3001\u5185\u5bb9\u3001\u91d1\u984d\u3001\u76f8\u624b\u65b9\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u306a\u3069\u306e\u5fc5\u8981\u4e8b\u9805\u3092\u6574\u7136\u3068\u306f\u3063\u304d\u308a\u8a18\u8f09\u3057\u3001\u3053\u306e\u5e33\u7c3f\u306e\u9589\u9396\u306e\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u30897\u5e74\u9593\u3001\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u5730\u307e\u305f\u306f\u305d\u306e\u4e8b\u696d\u306b\u4fc2\u308b\u4e8b\u52d9\u6240\u7b49\u3067\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u6ce8\uff09\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6621.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.6621\u5e33\u7c3f\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u4fdd\u5b58\uff082023\u5e747\u670812\u65e5\u6642\u70b9\uff09<\/a><\/p><\/blockquote>\n<p>\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u524d\u5f8c\u3092\u63a8\u79fb\u3057\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u306f\u3001\u7279\u306b\u6c17\u3092\u4ed8\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><span class=\"marker-under\">\u3055\u3089\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u4f34\u3044\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u305f\u5834\u5408\u306f\u6cd5\u4eba\u30fb\u500b\u4eba\u306b\u95a2\u4fc2\u306a\u304f\u4fdd\u5b58\u671f\u9593\u304c7\u5e74\u9593\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p>\u3053\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u5199\u3057\u3084\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3064\u3044\u3066\u306f\u3001\u4ea4\u4ed8\u3057\u305f\u65e5\u53c8\u306f\u63d0\u4f9b\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u3089\uff17\u5e74\u9593\u3001\u7d0d\u7a0e\u5730\u53c8\u306f\u305d\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u4e8b\u52d9\u6240\u3001\u4e8b\u696d\u6240\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u3082\u306e\u306e\u6240\u5728\u5730\u306b\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u65b0\u6d88\u4ee470\u306e13\u2460\uff09\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-10.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u5199\u3057\u306e\u4fdd\u5b58 \uff082023\u5e747\u670812\u65e5\u6642\u70b9\uff09<\/a><\/p><\/blockquote>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f2023\u5e7410\u67081\u65e5\u304b\u3089\u30b9\u30bf\u30fc\u30c8\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u9069\u683c\u8acb\u6c42\u66f8\u306e\u3084\u308a\u53d6\u308a\u304c\u5fc5\u7136\u7684\u306b\u5897\u3048\u307e\u3059\u3002\u3053\u306e\u3053\u3068\u3092\u77e5\u3089\u305a\u306b5\u5e74\u3067\u591a\u304f\u306e\u66f8\u985e\u3092\u5ec3\u68c4\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3068\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u6ce8\u610f\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u5fc5\u81f3\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u3053\u3068\u306f\u7d76\u5bfe\u306b\u907f\u3051\u308b\u3079\u304d\u3067\u3059\u3088\u306d\u3002<\/p>\n<p>\u4ee5\u4e0a\u3001\u58f2\u4e0a\u9ad8\u3084\u9069\u683c\u8acb\u6c42\u66f8\u306e\u3053\u3068\u3092\u8003\u3048\u307e\u3059\u3068\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u3082\u57fa\u672c\u7684\u306b\u306f7\u5e74\u9593\u304c\u4fdd\u5b58\u671f\u9593\u3068\u899a\u3048\u3066\u304a\u304f\u3068\u826f\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AF2022%E5%B9%B4%E3%81%A82023%E5%B9%B4%E3%81%AB%E6%94%B9%E6%AD%A3%EF%BC%81\"><\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f2022\u5e74\u30682023\u5e74\u306b\u6539\u6b63\uff01<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5148\u307b\u3069\u89e3\u8aac\u3057\u305f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u3001\u5b9f\u306f\u4f55\u5ea6\u3082\u6539\u6b63\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>2022\u5e74\u306e\u6539\u6b63\u5185\u5bb9<\/li>\n<li>\u4ee4\u548c5\u5e74\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u518d\u5ea6\u5909\u5316<\/li>\n<\/ul>\n<h3>2022\u5e74\u306e\u6539\u6b63\u5185\u5bb9<\/h3>\n<p><span class=\"marker-under\">\u591a\u304f\u306e\u66f8\u985e\u3092\u5bfe\u8c61\u306b\u3057\u3066\u3044\u308b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u30012022\u5e74\u306b\u6539\u6b63\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span>\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4fdd\u5b58\u533a\u5206<\/td>\n<td>2022\u5e74\u6539\u6b63\u306e\u5185\u5bb9<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<\/td>\n<td>1\uff0e\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u304c\u5ec3\u6b62<br \/>\n2\uff0e\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306b\u4fc2\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u3092\u6574\u5099<br \/>\n3\uff0e\u6700\u4f4e\u9650\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u96fb\u5b50\u5e33\u7c3f\u306b\u3064\u3044\u3066\u3082\u3001\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3088\u308b\u4fdd\u5b58\u304c\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/td>\n<td>1\uff0e\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u304c\u5ec3\u6b62<br \/>\n2\uff0e\u9069\u6b63\u4e8b\u52d9\u51e6\u7406\u8981\u4ef6\u304c\u5ec3\u6b62<br \/>\n3\uff0e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u8981\u4ef6\u304c\u7de9\u548c<br \/>\n4\uff0e\u691c\u7d22\u8981\u4ef6\u304c\u7de9\u548c<br \/>\n5\uff0e\u4e0d\u6b63\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u91cd\u52a0\u7b97\u7a0e\u306e\u52a0\u91cd\u63aa\u7f6e\u3092\u6574\u5099<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/td>\n<td>1\uff0e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u8981\u4ef6\u304c\u7de9\u548c<br \/>\n2\uff0e\u691c\u7d22\u8981\u4ef6\u304c\u7de9\u548c<br \/>\n3\uff0e\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316<br \/>\n4\uff0e\u7533\u544a\u6f0f\u308c\u7b49\u306b\u8ab2\u3055\u308c\u308b\u91cd\u52a0\u7b97\u7a0e\u304c10\uff05\u52a0\u91cd\u3055\u308c\u308b\u63aa\u7f6e\u3092\u6574\u5099<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021005-038.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/a>\uff082023\u5e747\u670812\u65e5\u6642\u70b9\uff09<\/p>\n<p>\u52a0\u7b97\u7a0e\u63aa\u7f6e\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u5168\u4f53\u7684\u306b\u7de9\u548c\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u3084\u9069\u6027\u4e8b\u52d9\u51e6\u7406\u8981\u4ef6\u304c\u5ec3\u6b62\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u96fb\u5b50\u4fdd\u5b58\u3092\u59cb\u3081\u308b\u969b\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u660e\u3089\u304b\u306b\u4e0b\u304c\u3063\u305f\u3068\u8a00\u3048\u307e\u3059\u3002\u305d\u306e\u5206\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u306e\u8cfc\u5165\u3084\u30b7\u30b9\u30c6\u30e0\u5c0e\u5165\u306e\u6e96\u5099\u306a\u3069\u306b\u6642\u9593\u3092\u304b\u3051\u3089\u308c\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u306b\u3082\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3084\u691c\u7d22\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3053\u3068\u306b\u3088\u308a\u3001\u5b9f\u52d9\u9762\u306b\u304a\u3044\u3066\u3082\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u305f\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u308c\u3092\u6a5f\u306b\u3001\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u96fb\u5b50\u4fdd\u5b58\u3092\u691c\u8a0e\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u305f\u3060\u3057\u4e0a\u8ff0\u3057\u307e\u3057\u305f\u3088\u3046\u306b\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3068\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u304a\u3051\u308b\u5404\u8981\u4ef6\u306f\u82e5\u5e72\u7570\u306a\u308a\u307e\u3057\u305f\u3088\u306d\u3002\u753b\u50cf\u30c7\u30fc\u30bf\u306b\u95a2\u3059\u308b\u6307\u5b9a\u306e\u6709\u7121\u306a\u3069\u304c\u3001\u305d\u306e\u4ee3\u8868\u7684\u306a\u4f8b\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e8b\u524d\u306b\u5404\u4fdd\u5b58\u8981\u4ef6\u3092\u3088\u304f\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u5f37\u304f\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u305d\u3046\u3059\u308c\u3070\u3001\u6b63\u3057\u304f\u4fdd\u7ba1\u7ba1\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u4ee4\u548c5\u5e74\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u518d\u5ea6\u5909\u5316<\/h3>\n<p><span class=\"marker-under\">\u5b9f\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u4ee4\u548c5\u5e74\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u3001\u3082\u3046\u4e00\u5ea6\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002<\/span>\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4fdd\u5b58\u533a\u5206<\/td>\n<td>\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306e\u5185\u5bb9<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<\/td>\n<td>1\uff0e\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306b\u4fc2\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u300d\u3068\u306a\u308b\u66f8\u985e\u306e\u898b\u76f4\u3057\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/td>\n<td>1\uff0e\u89e3\u50cf\u5ea6\uff65\u968e\u8abf\uff65\u5927\u304d\u3055\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u4fdd\u5b58\u304c\u4e0d\u8981\u3002<br \/>\n2\uff0e\u5165\u529b\u8005\u7b49\u60c5\u5831\u306e\u78ba\u8a8d\u8981\u4ef6\u304c\u4e0d\u8981\u3002<br \/>\n3\uff0e\u5e33\u7c3f\u3068\u306e\u76f8\u4e92\u95a2\u9023\u6027\u306e\u78ba\u4fdd\u304c\u5fc5\u8981\u306a\u66f8\u985e\u304c\u91cd\u8981\u66f8\u985e\u306b\u9650\u5b9a\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/td>\n<td>1\uff0e\u691c\u7d22\u6a5f\u80fd\u304c\u4e0d\u8981\u3068\u3055\u308c\u308b\u5bfe\u8c61\u8005\u306e\u7bc4\u56f2\u304c\u3001\u6e96\u671f\u9593(\uff12\u8ab2\u7a0e\u5e74\u5ea6\u524d)\u306e\u58f2\u4e0a\u9ad8\u304c\u300c1,000 \u4e07\u5186\u4ee5\u4e0b\u300d\u306e\u4fdd\u5b58\u7fa9\u52d9\u8005\u304b\u3089\u300c5,000 \u4e07\u5186\u4ee5\u4e0b\u300d\u306e\u4fdd\u5b58\u7fa9\u52d9\u8005\u306b\u62e1\u5927\u3002<br \/>\n2\uff0e\u5bfe\u8c61\u8005\u306b\u300c\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3057\u305f\u66f8\u9762\u3092\u3001\u53d6\u5f15\u5e74\u6708\u65e5\u305d\u306e\u4ed6\u306e\u65e5\u4ed8\u53ca\u3073\u53d6\u5f15\u5148\u3054\u3068\u306b\u6574\u7406\u3055\u308c\u305f\u72b6\u614b\u3067\u63d0\u793a\uff65\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u4fdd\u5b58\u7fa9\u52d9\u8005\u300d\u304c\u8ffd\u52a0\u3002<br \/>\n3\uff0e\u5165\u529b\u8005\u7b49\u60c5\u5831\u306e\u78ba\u8a8d\u8981\u4ef6\u304c\u4e0d\u8981\u3002<br \/>\n4\uff0e\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u63aa\u7f6e\u3055\u308c\u305f\u300c\u5ba5\u6055\u63aa\u7f6e\u300d\u306f\u3001\u9069\u7528\u671f\u9650\uff08\u4ee4\u548c\uff15\u5e74 12 \u6708 31 \u65e5\uff09\u3092\u3082\u3063\u3066\u5ec3\u6b62\u3002<br \/>\n5\uff0e\u6539\u3056\u3093\u9632\u2f4c\u3084\u691c\u7d22\u6a5f\u80fd\u306a\u3069\u4fdd\u5b58\u6642\u306b\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u306b\u6cbf\u3063\u305f\u5bfe\u5fdc\u306f\u4e0d\u8981\u3068\u306a\u308a\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u5358\u306b\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0023003-082.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5185\u5bb9\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u301c\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306e\u6982\u8981\u301c<\/a>\uff082023\u5e747\u670812\u65e5\u6642\u70b9\uff09<\/p>\n<p>\u3069\u306e\u4fdd\u5b58\u533a\u5206\u3082\u6761\u4ef6\u304c\u7de9\u548c\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u305d\u306e\u4e2d\u3067\u3082\u6700\u5927\u306e\u30dd\u30a4\u30f3\u30c8\u304c\u300e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u5358\u306b\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u300f\u3067\u3059\u3002<\/p>\n<p><span class=\"marker-under\">\u3069\u3046\u3044\u3046\u3053\u3068\u304b\u3068\u3044\u3044\u307e\u3059\u3068\u3001\u4eca\u307e\u3067\u306f\u5ba5\u6055\u63aa\u7f6e\uff08\u7c21\u5358\u306b\u8a00\u3046\u3068\u7d4c\u904e\u63aa\u7f6e\uff09\u306b\u904e\u304e\u306a\u304b\u3063\u305f\u300e\u7d19\u306b\u51fa\u529b\u3057\u3066\u4fdd\u5b58\u3057\u3066\u3082\u826f\u3044\u300f\u3068\u3044\u3046\u30eb\u30fc\u30eb\u304c\u30012024\u5e741\u67081\u65e5\u4ee5\u964d\u3082\u8a8d\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u306e\u3067\u3059\u3002<\/span>\u5ba5\u6055\u63aa\u7f6e\u306e\u5185\u5bb9\u304c<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2023\/20221223taikou.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u672c\u5247\uff0882\u30da\u30fc\u30b8\uff5c\uff083\uff09\u306e\u2461\uff09<\/a>\u306b\u76db\u308a\u8fbc\u307e\u308c\u305f\u304b\u3089\u3067\u3059\u306d\u3002<\/p>\n<p>\u300c\u305d\u308c\u306a\u3089\u96fb\u5b50\u4fdd\u5b58\u3092\u3057\u306a\u304f\u3066\u3082\u3088\u3044\u306e\u3067\u306f\uff1f\u300d\u3068\u601d\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u305d\u3046\u306f\u3044\u304d\u307e\u305b\u3093\u3002\u306a\u305c\u306a\u3089\u7d19\u306b\u51fa\u529b\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u3001\u4ee5\u4e0b2\u3064\u306e\u6761\u4ef6\u3092\u4e21\u65b9\u6e80\u305f\u3059\u5834\u5408\u306b\u9650\u3089\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<blockquote><p>\u30a4\uff1a\u4fdd\u5b58\u6642\u306b\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u306b\u5f93\u3063\u3066\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u2ed1\u304c\u76f8\u5f53\u306e\u7406\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u308b\u5834\u5408\uff08\u4e8b\u524d\u7533\u8acb\u7b49\u306f\u4e0d\u8981\uff09<br \/>\n\u30ed\uff1a\u7a0e\u52d9\u8abf\u67fb\u7b49\u306e\u969b\u306b\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u300c\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u300d\u53ca\u3073\u305d\u306e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3057\u305f\u66f8\u9762\u306e\u63d0\u793a\uff65\u63d0\u51fa\u306e\u6c42\u3081\u306b\u305d\u308c\u305e\u308c\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0023003-082.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5185\u5bb9\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u301c\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306e\u6982\u8981\u301c<\/a>\uff082023\u5e747\u670812\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306b\u95a2\u3057\u307e\u3057\u3066\u306f\u5927\u4e08\u592b\u3067\u3057\u3087\u3046\u3002\u554f\u984c\u306a\u306e\u306f\u300e\u6240\u8f44\u7a0e\u52d9\u7f72\u2ed1\u304c\u76f8\u5f53\u306e\u7406\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u308b\u5834\u5408\u300f\u3067\u3059\u3002\u5177\u4f53\u4f8b\u304c\u63d0\u793a\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u300e\u3069\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306a\u3089OK\u3067NG\u306a\u306e\u304b\uff1f\u300f\u304c\u307e\u3063\u305f\u304f\u308f\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u300c\u5927\u4e08\u592b\u3060\u308d\u3046\u300d\u3068\u9ad8\u3092\u304f\u304f\u3063\u3066\u7d19\u4fdd\u5b58\u3092\u3057\u3066\u3082\u3001\u300c\u3053\u306e\u30b1\u30fc\u30b9\u3060\u3068\u7d19\u4fdd\u5b58\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u96fb\u5b50\u4fdd\u5b58\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u300d\u3068\u7a0e\u52d9\u8077\u54e1\u306b\u8a00\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3046\u306a\u308a\u307e\u3059\u3068\u6570\u5e74\u5206\u306e\u5404\u6587\u66f8\u3092\u3001\u77ed\u671f\u9593\u3067\u4e00\u6c17\u306b\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3053\u308c\u3067\u306f\u73fe\u5834\u306e\u8ca0\u62c5\u304c\u91cd\u3059\u304e\u307e\u3059\u3088\u306d\u3002\u3053\u306e\u3088\u3046\u306a\u4e8b\u614b\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u305d\u308c\u3053\u305d\u300e\u76f8\u5f53\u306a\u7406\u7531\u300f\u304c\u306a\u3044\u9650\u308a\u306f\u3001\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3092\u5f37\u304f\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E9%9B%BB%E5%AD%90%E4%BF%9D%E5%AD%98%E3%81%AF%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88%E3%82%82%E3%81%82%E3%82%8B%E3%81%8C%E3%80%81%E3%83%87%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88%E3%82%82%E3%81%82%E3%82%8B\"><\/span>\u96fb\u5b50\u4fdd\u5b58\u306f\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b\u304c\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u3068\u3057\u3066\u3001\u4fdd\u5b58\u3092\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u305f\u66f8\u985e\u306e\u7a2e\u985e\u304c\u3053\u308c\u3060\u3051\u306e\u6570\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3082\u9a5a\u304d\u3067\u3059\u3002<\/p>\n<p>\u96fb\u5b50\u4fdd\u5b58\u3067\u304d\u308c\u3070\u3001\u7d19\u3067\u4fdd\u5b58\u3059\u308b\u5834\u5408\u306b\u78ba\u4fdd\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u304b\u3063\u305f\u4fdd\u7ba1\u30b9\u30da\u30fc\u30b9\u306e\u554f\u984c\u304c\u89e3\u6d88\u3055\u308c\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u53d6\u5f15\u5148\u540d\u30fb\u91d1\u984d\u30fb\u65e5\u4ed8\u3067\u691c\u7d22\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u30cf\u30fc\u30c9\u30eb\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eba\u304c\u624b\u4f5c\u696d\u3067\u3001\u691c\u7d22\u7528\u306e\u30c7\u30fc\u30bf\u3092\u767b\u9332\u3059\u308b\u306e\u306f\u3001\u304b\u306a\u308a\u306e\u52b4\u529b\u304c\u304b\u304b\u308a\u307e\u3059\u3002DX\u63a8\u9032\u3068\u3057\u3066\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3092\u59cb\u3081\u305f\u306e\u306b\u3001\u4eba\u306e\u4f5c\u696d\u304c\u5897\u3048\u3066\u3057\u307e\u3063\u3066\u306f\u672c\u672b\u8ee2\u5012\u3067\u3059\u3002<br \/>\n\u305d\u3053\u3067\u4eca\u3001\u6ce8\u76ee\u3055\u308c\u3066\u3044\u308b\u306e\u306f\u3001AI-OCR\u3092\u5229\u7528\u3057\u3066\u3001\u691c\u7d22\u30c7\u30fc\u30bf\u3092\u81ea\u52d5\u751f\u6210\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3067\u3059\u3002AI-OCR\u3068\u306f\u753b\u50cf\u30c7\u30fc\u30bf\u3092AI\u304c\u8aad\u307f\u53d6\u308a\u3001\u753b\u50cf\u5185\u306e\u6587\u5b57\u3092\u30c6\u30ad\u30b9\u30c8\u30c7\u30fc\u30bf\u3068\u3057\u3066\u62bd\u51fa\u3057\u3066\u304f\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u682a\u5f0f\u4f1a\u793e\u30a4\u30f3\u30d5\u30a9\u30c7\u30a3\u30aa\u3067\u63d0\u4f9b\u3059\u308b\u300c<a href=\"https:\/\/denho.jp\/\" target=\"_blank\" rel=\"noopener\">DenHo\uff08\u30c7\u30f3\u30db\u30fc\uff09<\/a>\u300d\u3067\u3082AI-OCR\u306f\u6a19\u6e96\u642d\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306e\u691c\u7d22\u30c7\u30fc\u30bf\u3092\u81ea\u52d5\u3067\u751f\u6210\u3059\u308b\u305f\u3081\u3001\u904b\u7528\u306e\u8ca0\u62c5\u306a\u304f\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u5316\u304c\u5b9f\u73fe\u53ef\u80fd\u3067\u3059\u3002AI-OCR\u642d\u8f09\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u30b7\u30b9\u30c6\u30e0\u3092\u691c\u8a0e\u306e\u969b\u306b\u306fDenHo\u3082\u5019\u88dc\u306b\u5165\u308c\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E6%84%8F%E5%A4%96%E3%81%AB%E5%A4%A7%E5%A4%89%E3%81%AA%E3%81%AE%E3%81%AF%E6%9B%B8%E9%A1%9E%E3%81%AE%E4%BB%95%E5%88%86%E3%81%91\"><\/span>\u610f\u5916\u306b\u5927\u5909\u306a\u306e\u306f\u66f8\u985e\u306e\u4ed5\u5206\u3051<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>AI-OCR\u642d\u8f09\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u5bfe\u5fdc\u30b7\u30b9\u30c6\u30e0\u306f\u3069\u308c\u3082\u3001\u691c\u7d22\u7528\u306e\u30c7\u30fc\u30bf\u304c\u81ea\u52d5\u3067\u4f5c\u6210\u3055\u308c\u308b\u3053\u3068\u3092\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3046\u305f\u3063\u3066\u304a\u308a\u3001\u4fbf\u5229\u3067\u3042\u308b\u3053\u3068\u306f\u9593\u9055\u3044\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5b9f\u969b\u306b\u5c0e\u5165\u3057\u3066\u307f\u308b\u3068\u3001\u5c0e\u5165\u524d\u306b\u306f\u6c17\u3065\u304b\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u906d\u9047\u3059\u308b\u3053\u3068\u306f\u3088\u304f\u3042\u308b\u3088\u3046\u3067\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u66f8\u985e\u306e\u4ed5\u5206\u3051\u304c\u305d\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n<p>\u5bfe\u8c61\u306e\u66f8\u985e\u306e\u7a2e\u985e\u304c\u591a\u304f\u306a\u308b\u3068\u3001\u66f8\u985e\u306e\u7a2e\u985e\u3092\u533a\u5206\u3059\u308b\u30c7\u30a3\u30ec\u30af\u30c8\u30ea\uff08\u307e\u305f\u306f\u30b0\u30eb\u30fc\u30d7\u533a\u5206\u30d5\u30e9\u30b0\uff09\u306a\u3069\u304c\u305f\u304f\u3055\u3093\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4fdd\u5b58\u306e\u969b\u306f\u66f8\u985e\u306e\u7a2e\u985e\u5225\u306b\u4eba\u306e\u624b\u3067\u4ed5\u5206\u3051\u3057\u3066\u4fdd\u5b58\u3059\u308b\u88fd\u54c1\u304c\u591a\u304f\u3092\u5360\u3081\u307e\u3059\u3002<\/p>\n<p>\u3059\u308b\u3068\u3001\u4fdd\u5b58\u306e\u969b\u3001\u76ee\u7684\u306e\u66f8\u985e\u306e\u533a\u5206\u3092\u898b\u3064\u3051\u9078\u629e\u3059\u308b\uff08\u307e\u305f\u306f\u76ee\u7684\u306e\u66f8\u985e\u306e\u30c7\u30a3\u30ec\u30af\u30c8\u30ea\u3092\u958b\u304f\uff09\u306e\u306b\u624b\u9593\u304c\u304b\u304b\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4fdd\u5b58\u6642\u306b\u66f8\u985e\u306e\u7a2e\u985e\u3092\u9593\u9055\u3048\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3082\u5897\u3048\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u306f\u3001\u66f8\u985e\u306e\u4e2d\u306b\u306f\u3001\u7d0d\u54c1\u66f8\u517c\u8acb\u6c42\u66f8\u3068\u304b\u3001\u8acb\u6c42\u66f8\u517c\u9818\u53ce\u66f8\u306e\u3088\u3046\u306b\u3001\uff11\u679a\u306e\u66f8\u985e\u3067\u8907\u6570\u306e\u7a2e\u985e\u533a\u5206\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u304c\u73fe\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u305d\u306e\u90fd\u5ea6\u3001\u904b\u7528\u65b9\u6cd5\u306b\u982d\u3092\u60a9\u307e\u305b\u308b\u3053\u3068\u3082\u5897\u3048\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u682a\u5f0f\u4f1a\u793e\u30a4\u30f3\u30d5\u30a9\u30c7\u30a3\u30aa\u3067\u63d0\u4f9b\u3059\u308b\u300c<a href=\"https:\/\/denho.jp\/\" target=\"_blank\" rel=\"noopener\">DenHo\uff08\u30c7\u30f3\u30db\u30fc\uff09<\/a>\u300d\u3067\u306f\u3001AI\u304c\u66f8\u985e\u306e\u4ed5\u5206\u3051\u3092\u81ea\u52d5\u3067\u884c\u3046\u305f\u3081\u3001\u4ed5\u5206\u3051\u306b\u4eba\u306e\u624b\u3092\u7169\u308f\u305b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001DenHo\u3067\u306f\u3001\u30bf\u30b0\u3068\u3057\u3066\u66f8\u985e\u3092\u5206\u985e\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4e00\u3064\u306e\u610f\u66f8\u985e\u306b\u8907\u6570\u7a2e\u985e\u306e\u533a\u5206\u3092\u4ed8\u4e0e\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308a\u3001\u904b\u7528\u65b9\u6cd5\u306b\u60a9\u3080\u3053\u3068\u3082\u306a\u304f\u8ab0\u3082\u304c\u308f\u304b\u308a\u3084\u3059\u3044\u30b7\u30f3\u30d7\u30eb\u306a\u904b\u7528\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u66f8\u985e\u306e\u4ed5\u5206\u3051\u3068\u3044\u3046\u8996\u70b9\u3067\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u30b7\u30b9\u30c6\u30e0\u9078\u3073\u3067\u6c17\u3092\u4ed8\u3051\u3066\u307f\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3044\u305f\u3057\u307e\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%E5%AF%BE%E8%B1%A1%E6%9B%B8%E9%A1%9E%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>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u306b\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u3053\u3053\u3067\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u306b\u95a2\u3057\u3066\u3001\u3088\u304f\u3042\u308b\u8cea\u554f\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068e-\u6587\u66f8\u6cd5\u306f\u5bfe\u8c61\u66f8\u985e\u304c\u9055\u3046\u306e\u3067\u3059\u304b\uff1f<\/li>\n<li>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u95a2\u9023\u306e\u516c\u7684\u8cc7\u6599\u306f\u3069\u3053\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u304b\uff1f<\/li>\n<li>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306a\u3069\u306e\u5236\u5ea6\u306e\u3053\u3068\u3092\u3082\u3063\u3068\u77e5\u308a\u305f\u3044\u306e\u3067\u3059\u304c<\/li>\n<\/ul>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068e-\u6587\u66f8\u6cd5\u306f\u5bfe\u8c61\u66f8\u985e\u304c\u9055\u3046\u306e\u3067\u3059\u304b\uff1f<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068e-\u6587\u66f8\u6cd5\u306f\u5bfe\u8c61\u66f8\u985e\u304c\u9055\u3044\u307e\u3059\u3002<\/span>\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u7570\u306a\u308b\u70b9<\/td>\n<td>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5<\/td>\n<td>e-\u6587\u66f8\u6cd5<\/td>\n<\/tr>\n<tr>\n<td>\u5bfe\u8c61\u66f8\u985e<\/td>\n<td>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e<\/td>\n<td>\u69d8\u3005\u306a\u6587\u66f8<\/td>\n<\/tr>\n<tr>\n<td>\u5177\u4f53\u4f8b<\/td>\n<td>\u4ed5\u8a33\u5e33<br \/>\n\u9818\u53ce\u66f8<br \/>\n\u7d0d\u54c1\u66f8<br \/>\n\u898b\u7a4d\u66f8<br \/>\n\u306a\u3069<\/td>\n<td>\u8a3a\u5bdf\u8a18\u9332<br \/>\n\u514d\u8a31\u8a3c<br \/>\n\u5efa\u7bc9\u56f3\u9762<br \/>\n\u9810\u91d1\u901a\u5e33<br \/>\n\u306a\u3069<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u78ba\u304b\u306b\u96fb\u5b50\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306a\u306e\u3067\u3059\u304c\u3001\u3042\u304f\u307e\u3067\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u307f\u3092\u5bfe\u8c61\u3068\u3057\u305f\u6cd5\u5f8b\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306b\u8a72\u5f53\u3057\u306a\u3044\u66f8\u985e\u306f\u5bfe\u8c61\u5916\u3002\u4f8b\u3048\u3070\u533b\u7642\u6a5f\u95a2\u306b\u4fdd\u5b58\u3055\u308c\u3066\u3044\u308b\u30ab\u30eb\u30c6\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u969b\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3092\u5b88\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span class=\"marker-under\">\u305d\u306e\u4e00\u65b9\u3067\uff45-\u6587\u66f8\u6cd5\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3001\u300e\u6c11\u9593\u4e8b\u696d\u8005\u304c\u884c\u3046\u6587\u66f8\u300f\u3059\u3079\u3066\u304c\u5bfe\u8c61\u66f8\u985e\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p>\u6c11\u9593\u4e8b\u696d\u8005\u7b49\u304c\u884c\u3046\u66f8\u9762\u306e\u4fdd\u5b58\u7b49\u306b\u304a\u3051\u308b\u60c5\u5831\u901a\u4fe1\u306e\u6280\u8853\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u4ee5\u4e0b\u300c\uff45-\u6587\u66f8\u6cd5\u300d\u3068\u3044\u3046\u3002\uff09\u306f\u3001\u6c11\u9593\u4e8b\u696d\u8005\u304c\u884c\u3046\u6587\u66f8\u306e\u4fdd\u5b58\u3001\u4f5c\u6210\u3001\u95b2\u89a7\u7b49\u306b\u3064\u3044\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3088\u308b\u3053\u3068\u3092\u53ef\u80fd\u3068\u3059\u308b\u3082\u306e\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/topics\/2005\/03\/tp0328-1a.html\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701\uff5c\u6c11\u9593\u4e8b\u696d\u8005\u7b49\u304c\u884c\u3046\u66f8\u9762\u306e\u4fdd\u5b58\u7b49\u306b\u304a\u3051\u308b\u60c5\u5831\u901a\u4fe1\u306e\u6280\u8853\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u65bd\u884c\u306b\u4f34\u3046\u7701\u4ee4\u306e\u6574\u5099\u306b\u3064\u3044\u3066<\/a>\uff082023\u5e747\u670812\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u5b9a\u6b3e\u3084\u682a\u4e3b\u7dcf\u4f1a\u8b70\u4e8b\u9332\u306a\u3069\u3001\u4eca\u3067\u306f\u591a\u304f\u306e\u66f8\u985e\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3088\u306d\u3002\u305d\u308c\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u306f\u306a\u304f\u3001\uff45-\u6587\u66f8\u6cd5\u306e\u304a\u304b\u3052\u3068\u3044\u3046\u3053\u3068\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\uff45-\u6587\u66f8\u6cd5\u306e\u5bfe\u8c61\u306b\u306f\u3001\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u3082\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\uff45-\u6587\u66f8\u6cd5\u306f\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306b\u7279\u5316\u3057\u305f\u5185\u5bb9\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u5b9f\u52d9\u3067\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u591a\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u95a2\u9023\u306e\u516c\u7684\u8cc7\u6599\u306f\u3069\u3053\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u95a2\u9023\u306e\u516c\u7684\u8cc7\u6599\u306f\u3001\u56fd\u7a0e\u5e81\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/span>\u56fd\u7a0e\u5e81\u306e\u30aa\u30d5\u30a3\u30b7\u30e3\u30eb\u30b5\u30a4\u30c8\u3067\u3042\u308c\u3070\u3001\u4ee5\u4e0b\u3092\u30c1\u30a7\u30c3\u30af\u3067\u304d\u307e\u3059\u3002<\/p>\n<blockquote><p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6982\u8981<br \/>\n\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\uff08\u904e\u53bb\u306e\u4e3b\u306a\u6539\u6b63\u3092\u542b\u3080\uff09<br \/>\n\u95a2\u4fc2\u6cd5\u4ee4\u30fb\u53d6\u6271\u901a\u9054\u7b49<br \/>\n\u5c4a\u51fa\u7b49\u306e\u69d8\u5f0f<br \/>\n\u4e00\u554f\u4e00\u7b54\uff08Q&amp;A\uff09<br \/>\n\u5236\u5ea6\u5275\u8a2d\u7b49\u306e\u80cc\u666f<br \/>\nJIIMA\u8a8d\u8a3c\u60c5\u5831\u30ea\u30b9\u30c8<br \/>\n\u8981\u4ef6\u9069\u5408\u6027\u306b\u95a2\u3059\u308b\u4e8b\u524d\u76f8\u8ac7\u7a93\u53e3<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/index.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u95a2\u4fc2<\/a>\uff082023\u5e747\u670812\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u306b\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u6539\u6b63\u5f8c\u306e\u8cc7\u6599\u3082\u8c4a\u5bcc\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u3088\u308a\u6b63\u78ba\u306a\u60c5\u5831\u3092\u7c21\u5358\u306b\u30b2\u30c3\u30c8\u53ef\u80fd\u3002\u4e00\u554f\u4e00\u7b54\u5f62\u5f0f\u306e\u30aa\u30d5\u30a3\u30b7\u30e3\u30eb\u8cc7\u6599\u3082\u7528\u610f\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u3092\u7aef\u7684\u306b\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<br \/>\n<span class=\"marker-under\">\u305d\u308c\u3060\u3051\u3067\u306a\u304fJIIMA\u8a8d\u8a3c\u203b\u60c5\u5831\u30ea\u30b9\u30c8\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><br \/>\n\u203bJIIMA\u8a8d\u8a3c\u3068\u306f\u3001\u4e00\u822c\u8ca9\u58f2\u3055\u308c\u3066\u3044\u308b\u30b7\u30b9\u30c6\u30e0\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u6cd5\u7684\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u5f0a\u793e\u306e<a href=\"https:\/\/denho.jp\/\" target=\"_blank\" rel=\"noopener\">DenHo<\/a>\u3082\u3053\u306eJIIMA\u8a8d\u8a3c\u30ea\u30b9\u30c8\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5b89\u5fc3\u3057\u3066\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e07\u304c\u4e00\u3053\u308c\u3089\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3082\u308f\u304b\u3089\u306a\u3044\u3053\u3068\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u300e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/sodan\/denwa-sodan\/index.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u3054\u76f8\u8ac7\u306b\u3064\u3044\u3066<\/a>\u300f\u304b\u3089\u554f\u3044\u5408\u308f\u305b\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002\u7a0e\u52d9\u8077\u54e1\u304c\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<h3>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306a\u3069\u306e\u5236\u5ea6\u306e\u3053\u3068\u3092\u3082\u3063\u3068\u77e5\u308a\u305f\u3044\u306e\u3067\u3059\u304c<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3084\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u5236\u5ea6\u306e\u3053\u3068\u3092\u3082\u3063\u3068\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u300e<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/index.htm\" target=\"_blank\" 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