{"id":901,"date":"2023-06-29T08:14:55","date_gmt":"2023-06-29T08:14:55","guid":{"rendered":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=901"},"modified":"2026-01-09T06:46:55","modified_gmt":"2026-01-09T06:46:55","slug":"%e9%9b%bb%e5%ad%90%e5%b8%b3%e7%b0%bf%e4%bf%9d%e5%ad%98%e6%b3%95%e6%94%b9%e6%ad%a3%e3%81%a7%e8%ab%8b%e6%b1%82%e6%9b%b8%e3%81%ae%e9%9b%bb%e5%ad%90%e4%bf%9d%e5%ad%98%e3%81%8c%e5%ae%b9%e6%98%93%e3%81%ab","status":"publish","type":"post","link":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=901","title":{"rendered":"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u6539\u6b63\u3067\u8acb\u6c42\u66f8\u306e\u96fb\u5b50\u4fdd\u5b58\u304c\u5bb9\u6613\u306b\uff01\u8981\u4ef6\u3084\u4fdd\u5b58\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u305f\u3051\u3069\u3001\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u8981\u4ef6\u306f\u3069\u3046\u306a\u308b\u306e\u304b\u306a\u300d<br \/>\n\u300c\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u5316\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u5bfe\u5fdc\u3059\u3079\u304d\u3053\u3068\u306f\u306a\u3093\u3060\u308d\u3046\u300d<\/p>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u62b1\u3044\u3066\u3044\u308b\u62c5\u5f53\u8005\u306e\u65b9\u3082\u3044\u308b\u30cf\u30ba\u3002<\/p>\n<p><span class=\"marker-under\">\u8a73\u3057\u3044\u3053\u3068\u306f\u672c\u6587\u3067\u89e3\u8aac\u3057\u307e\u3059\u304c\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u8acb\u6c42\u66f8\u306e\u96fb\u5b50\u4fdd\u5b58\u8981\u4ef6\u306f\u5909\u5316\u3057\u307e\u3057\u305f\u3002<\/span>\u5909\u5316\u3068\u8a00\u3044\u307e\u3057\u3066\u3082\u3001\u7279\u6bb5\u53b3\u3057\u304f\u306a\u3063\u305f\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u691c\u7d22\u8981\u4ef6\u306e\u7de9\u548c\u306a\u3069\u3001\u3069\u3061\u3089\u304b\u3068\u3044\u3046\u3068\u30cf\u30fc\u30c9\u30eb\u304c\u4e0b\u304c\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3092\u6a5f\u306b\u3001\u8acb\u6c42\u66f8\u306f\u96fb\u5b50\u4fdd\u5b58\u306b\u5207\u308a\u66ff\u3048\u308b\u306e\u304c\u826f\u3044\u3067\u3057\u3087\u3046<\/p>\n<p>\u3057\u304b\u3057\u305d\u3046\u306a\u308a\u307e\u3059\u3068\u3001\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u5316\u30fb\u4fdd\u7ba1\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u5bfe\u5fdc\u3059\u3079\u304d\u8981\u4ef6\u304c\u6c17\u306b\u306a\u308a\u307e\u3059\u3088\u306d\u3002\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3084\u8acb\u6c42\u66f8\u306e\u57fa\u672c\u60c5\u5831\u3060\u3051\u3067\u306a\u304f\u3001\u4fdd\u5b58\u8981\u4ef6\u30fb\u96fb\u5b50\u5316\u3055\u305b\u308b\u30e1\u30ea\u30c3\u30c8\u3084\u30c7\u30e1\u30ea\u30c3\u30c8\u30fb\u4fdd\u7ba1\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3081\u3070\u3001\u8acb\u6c42\u66f8\u306b\u95a2\u9023\u3057\u305f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u60c5\u5831\u3092\u6df1\u304f\u7406\u89e3\u3067\u304d\u307e\u3059\u3002<span class=\"marker-under\">\u300c\u767a\u884c\u3057\u305f\u8acb\u6c42\u66f8\u306e\u539f\u672c\u306e\u5199\u3057\u3084\u3001\u53d7\u9818\u3057\u305fPDF\u306b\u5bfe\u3059\u308b\u5177\u4f53\u7684\u306a\u5bfe\u5fdc\u65b9\u6cd5\u3092\u628a\u63e1\u3057\u3066\u304a\u304d\u305f\u3044\u300d\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u306f\u3001\u305c\u3072\u8aad\u3093\u3067\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_17 counter-hierarchy counter-numeric ez-toc-grey\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">\u76ee\u6b21<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class=\"ez-toc-list ez-toc-list-level-1\"><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=901\/#%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%8C%E6%94%B9%E6%AD%A3%EF%BC%81%E8%AB%8B%E6%B1%82%E6%9B%B8%E3%81%AE%E4%BF%9D%E5%AD%98%E3%81%8C%E5%AE%B9%E6%98%93%E5%8C%96\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\uff01\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u304c\u5bb9\u6613\u5316\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\uff01\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u304c\u5bb9\u6613\u5316<\/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=901\/#%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%A7%E8%AB%8B%E6%B1%82%E6%9B%B8%E3%81%AE%E9%9B%BB%E5%AD%90%E4%BF%9D%E5%AD%98%E3%81%8C%E5%8F%AF%E8%83%BD%E3%81%AB%EF%BC%81\" title=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u8acb\u6c42\u66f8\u306e\u96fb\u5b50\u4fdd\u5b58\u304c\u53ef\u80fd\u306b\uff01\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u8acb\u6c42\u66f8\u306e\u96fb\u5b50\u4fdd\u5b58\u304c\u53ef\u80fd\u306b\uff01<\/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=901\/#%E8%AB%8B%E6%B1%82%E6%9B%B8%E3%82%92%E9%9B%BB%E5%AD%90%E5%8C%96%E3%81%95%E3%81%9B%E4%BF%9D%E5%AD%98%E3%81%99%E3%82%8B%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88%E3%82%92%E8%A7%A3%E8%AA%AC\" title=\"\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u5316\u3055\u305b\u4fdd\u5b58\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3092\u89e3\u8aac\">\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u5316\u3055\u305b\u4fdd\u5b58\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3092\u89e3\u8aac<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=901\/#%E8%AB%8B%E6%B1%82%E6%9B%B8%E3%82%92%E9%9B%BB%E5%AD%90%E5%8C%96%E3%81%95%E3%81%9B%E4%BF%9D%E5%AD%98%E3%81%99%E3%82%8B%E3%83%87%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88\" title=\"\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u5316\u3055\u305b\u4fdd\u5b58\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\">\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u5316\u3055\u305b\u4fdd\u5b58\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=901\/#%E4%BF%9D%E5%AD%98%E8%A6%81%E4%BB%B6%E3%81%AF%EF%BC%9F%E8%AB%8B%E6%B1%82%E6%9B%B8%E3%82%92%E6%8E%88%E5%8F%97%E3%81%97%E3%81%9F%E3%81%A8%E3%81%8D%E3%81%AE%E4%BF%9D%E7%AE%A1%E6%96%B9%E6%B3%95\" title=\"\u4fdd\u5b58\u8981\u4ef6\u306f\uff1f\u8acb\u6c42\u66f8\u3092\u6388\u53d7\u3057\u305f\u3068\u304d\u306e\u4fdd\u7ba1\u65b9\u6cd5\">\u4fdd\u5b58\u8981\u4ef6\u306f\uff1f\u8acb\u6c42\u66f8\u3092\u6388\u53d7\u3057\u305f\u3068\u304d\u306e\u4fdd\u7ba1\u65b9\u6cd5<\/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%8C%E6%94%B9%E6%AD%A3%EF%BC%81%E8%AB%8B%E6%B1%82%E6%9B%B8%E3%81%AE%E4%BF%9D%E5%AD%98%E3%81%8C%E5%AE%B9%E6%98%93%E5%8C%96\"><\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\uff01\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u304c\u5bb9\u6613\u5316<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u307e\u305a\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u5185\u5bb9\u3092\u3001\u65bd\u884c\u3055\u308c\u305f\u5e74\u5ea6\u6bce\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>2022\u5e74\u306b\u65bd\u884c\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u70b9<\/li>\n<li>\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3046\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u70b9<\/li>\n<\/ul>\n<h3>2022\u5e74\u306b\u65bd\u884c\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u70b9<\/h3>\n<p><span class=\"marker-under\">\u307e\u305a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u306f2022\u5e74\u306b\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/span>2023\u5e7412\u670831\u65e5\u307e\u3067\u306f\u7336\u4e88\u671f\u9593\u3067\u3042\u308a\u30012024\u5e741\u67081\u65e5\u304b\u3089\u6b63\u5f0f\u306b\u7fa9\u52d9\u5316\u3002\u7336\u4e88\u671f\u9593\u304c\u7d42\u308f\u308a\u306b\u8fd1\u3065\u3044\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u6539\u6b63\u5185\u5bb9\u306b\u6ce8\u76ee\u304c\u96c6\u307e\u3063\u3066\u3044\u308b\u308f\u3051\u3067\u3059\u306d\u3002<\/p>\n<p>\u305d\u3057\u30662022\u5e74\u306b\u304a\u3051\u308b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3002<\/p>\n<table>\n<tr>\n<td>2022\u5e74\u6539\u6b63\u5bfe\u8c61<\/td>\n<td>\u6539\u6b63\u306e\u65b9\u5411\u6027<\/td>\n<td>\u5bfe\u8c61\u3068\u306a\u308b\u4fdd\u5b58\u533a\u5206<\/td>\n<\/tr>\n<tr>\n<td>\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6<\/td>\n<td>\u5ec3\u6b62<\/td>\n<td>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u203b1<br \/>\n\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u203b2<\/td>\n<\/tr>\n<tr>\n<td>\u9069\u6b63\u4e8b\u52d9\u51e6\u7406\u8981\u4ef6<\/td>\n<td>\u5ec3\u6b62<\/td>\n<td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u203b2<\/td>\n<\/tr>\n<tr>\n<td>\u6700\u4f4e\u9650\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u96fb\u5b50\u5e33\u7c3f\u306b\u3064\u3044\u3066\u3082\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3088\u308b\u4fdd\u5b58\u304c\u53ef\u80fd<\/td>\n<td>\u7de9\u548c<\/td>\n<td>\t\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u203b1<\/td>\n<\/tr>\n<tr>\n<td>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u8981\u4ef6<\/td>\n<td>\u7de9\u548c<\/td>\n<td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u203b2<br \/>\n\u96fb\u5b50\u53d6\u5f15\u4fdd\u5b58\u30c7\u30fc\u30bf\u203b3<\/td>\n<\/tr>\n<tr>\n<td>\u691c\u7d22\u8981\u4ef6\u304c\u7de9\u548c<\/td>\n<td>\u7de9\u548c<\/td>\n<td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u203b2<br \/>\n\u96fb\u5b50\u53d6\u5f15\u4fdd\u5b58\u30c7\u30fc\u30bf\u203b3<\/td>\n<\/tr>\n<tr>\n<td>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e<\/td>\n<td>\u6574\u5099<\/td>\n<td>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u203b1<\/td>\n<\/tr>\n<tr>\n<td>\u4e0d\u6b63\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u91cd\u52a0\u7b97\u7a0e\u306e\u52a0\u91cd\u63aa\u7f6e<\/td>\n<td>\u6574\u5099<\/td>\n<td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u203b2<\/td>\n<\/tr>\n<tr>\n<td>\u7533\u544a\u6f0f\u308c\u7b49\u306b\u8ab2\u3055\u308c\u308b\u91cd\u52a0\u7b97\u7a0e\u304c10\uff05\u52a0\u91cd\u3055\u308c\u308b\u63aa\u7f6e<\/td>\n<td>\u6574\u5099<\/td>\n<td>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u203b3<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u53d6\u5f15\u3092\u5b9f\u65bd\u3057\u305f\u5834\u5408\u306f\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316<\/td>\n<td>\u53b3\u683c<\/td>\n<td>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u203b3<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021005-038.pdf\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/a>\uff082023\u5e746\u67086\u65e5\u6642\u70b9\uff09<br \/>\n\u203b1\uff1a\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u3068\u306f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u3067\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u30fb\u66f8\u985e\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u203b2\uff1a\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3068\u306f\u3001\u7d19\u3067\u4f5c\u6210\u3057\u305f\u8acb\u6c42\u66f8\u306e\u5199\u3057\u3001\u7d19\u3067\u53d7\u9818\u3057\u305f\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u7684\u306b\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u203b3\uff1a\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u3068\u306f\u3001\u96fb\u5b50\u7684\u306b\u767a\u884c\u304a\u3088\u3073\u9001\u4fe1\u3057\u305f\u8acb\u6c42\u66f8\u306e\u5199\u3057\u3001\u96fb\u5b50\u7684\u306b\u53d7\u9818\u3057\u305f\u8acb\u6c42\u66f8\u3092\u305d\u306e\u307e\u307e\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8868\u306f\u56fd\u7a0e\u5e81\u306e\u8cc7\u6599\u3092\u53c2\u8003\u306b\u4f5c\u6210\u3057\u305f\u3082\u306e\u3002<span class=\"marker-under\">\u78ba\u8a8d\u3059\u308b\u3068\u308f\u304b\u308a\u307e\u3059\u304c\u3001\u898f\u5236\u7de9\u548c\u304c\u4e3b\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3088\u306d\u3002<\/span><\/p>\n<p>\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u30fb\u9069\u6b63\u4e8b\u52d9\u51e6\u7406\u8981\u4ef6\u203b\u304c\u5ec3\u6b62\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u96fb\u5b50\u4fdd\u5b58\u5c0e\u5165\u306b\u304a\u3051\u308b\u8ca0\u62c5\u304c\u660e\u3089\u304b\u306b\u6e1b\u308a\u307e\u3057\u305f\u3002<\/p>\n<div class=\"note_box\">\n\u203b1\u3064\u306e\u696d\u52d9\u306b\u5bfe\u3057\u3066\u8907\u6570\u306e\u62c5\u5f53\u8005\u3092\u7528\u610f\u3057\u3001\u4e0d\u6b63\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u76f8\u4e92\u3051\u3093\u305b\u3044\u30fb\u5b9a\u671f\u691c\u67fb\u30fb\u554f\u984c\u767a\u751f\u306e\u9632\u6b62\u306a\u3069\u3001\u5185\u90e8\u7d71\u5236\u3092\u69cb\u7bc9\u30fb\u78ba\u7acb\u3055\u305b\u308b\u305f\u3081\u306e\u30eb\u30fc\u30eb\u306e\u3053\u3068\u3002\u30ea\u30bd\u30fc\u30b9\u304c\u9650\u3089\u308c\u3066\u3044\u308b\u4f01\u696d\u306b\u306f\u5b9f\u73fe\u304c\u306a\u304b\u306a\u304b\u96e3\u3057\u304b\u3063\u305f\u306e\u3067\u3059\u304c\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u306b\u4f34\u3044\u5ec3\u6b62\u3068\u306a\u308a\u307e\u3057\u305f\u3002\n<\/div>\n<p>\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306e\u624b\u7d9a\u304d\u304c\u4e0d\u8981\u306b\u306a\u3063\u305f\u304b\u3089\u3067\u3059\u3002\u901a\u5e38\u696d\u52d9\u3068\u540c\u6642\u4e26\u884c\u3055\u305b\u306a\u304c\u3089\u3001\u96fb\u5b50\u4fdd\u5b58\u306e\u5c0e\u5165\u306b\u5fc5\u8981\u306a\u74b0\u5883\u306e\u6574\u5099\u3092\u7121\u7406\u306a\u304f\u9032\u3081\u3089\u308c\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u4eca\u56de\u306e\u6539\u6b63\u5185\u5bb9\u3067\u306f\u3001\u305d\u306e\u4ed6\u306b\u3082\u91cd\u52a0\u7b97\u7a0e\u306e\u63aa\u7f6e\u3084\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u96fb\u5b50\u4fdd\u5b58\u7fa9\u52d9\u5316\u306a\u3069\u3082\u3042\u308b\u305f\u3081\u3001\u5168\u9762\u7684\u306a\u898f\u5236\u7de9\u548c\u3068\u306f\u3044\u3048\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u5ec3\u6b62\u30fb\u7de9\u548c\u5185\u5bb9\u3092\u9451\u307f\u307e\u3059\u3068\u3001\u305d\u308c\u3089\u3092\u5dee\u3057\u5f15\u3044\u3066\u3082\u5927\u5e45\u306a\u898f\u5236\u7de9\u548c\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3046\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u70b9<\/h3>\n<p><span class=\"marker-under\">\u5b9f\u306f\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u3082\u3046\u4e00\u5ea6\u6539\u6b63\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span>\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3002<\/p>\n<table>\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\u203b1<\/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\u203b2<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\u203b3\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\u5165\u529b\u8005\u7b49\u60c5\u5831\u306e\u78ba\u8a8d\u8981\u4ef6\u304c\u4e0d\u8981\u3002<br \/>\n3\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 \/>\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<\/table>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0023003-082.pdf\" rel=\"noopener\" target=\"_blank\">\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\u5e746\u670814\u65e5\u6642\u70b9\uff09<br \/>\n\u203b1\uff1a\u5177\u4f53\u4f8b\u3068\u3057\u3066\u3001\u4ed5\u8a33\u5e33\u30fb\u7dcf\u52d8\u5b9a\u5143\u5e33\u30fb\u58f2\u4e0a\u5e33\u30fb\u4ed5\u5165\u5e33\u30fb\u58f2\u639b\u5e33\u30fb\u8cb7\u639b\u5e33\u30fb\u8cb8\u4ed8\u5e33\u30fb\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u306a\u3069\u304c\u8efd\u6e1b\u63aa\u7f6e\u306e\u5bfe\u8c61\u306b\u6319\u3052\u3089\u308c\u307e\u3059\u3002<br \/>\n\u203b2\uff1a\u30b9\u30ad\u30e3\u30ca\u3067\u8aad\u307f\u53d6\u308b\u969b\u306b\u5b88\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u89e3\u50cf\u5ea6\uff08200dpi \u4ee5\u4e0a\uff09\u3084\u968e\u8abf\uff08\u539f\u5247\u3068\u3057\u3066\u30ab\u30e9\u30fc\u753b\u50cf\uff09\u306a\u3069\u306e\u8981\u4ef6\u81ea\u4f53\u306b\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u203b3\uff1a\u5951\u7d04\u66f8\u30fb\u7d0d\u54c1\u66f8\u30fb\u8acb\u6c42\u66f8\u30fb\u9818\u53ce\u66f8\u306a\u3069\u3001\u8cc7\u91d1\u3084\u30e2\u30ce\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3059\u308b\u66f8\u985e\u306e\u3053\u3068\u3002\u5bfe\u3059\u308b\u898b\u7a4d\u66f8\u3084\u6ce8\u6587\u66f8\u306a\u3069\u306f\u3001\u4e00\u822c\u66f8\u985e\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u69d8\u3005\u306a\u6539\u6b63\u70b9\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u6700\u5927\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u300e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u5358\u306b\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u300f\u3088\u3046\u306b\u306a\u3063\u305f\u3053\u3068\u3002\u5148\u307b\u3069\u8a18\u8ff0\u3057\u307e\u3057\u305f\u304c\u3001\u305d\u3082\u305d\u30822022\u5e74\u306b\u65bd\u884c\u3055\u308c\u305f\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3060\u3068\u96fb\u5b50\u53d6\u5f15\u3067\u5f97\u305f\u53d6\u5f15\u30c7\u30fc\u30bf\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u96fb\u5b50\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<blockquote><p>\n\u7533\u544a\u6240\u5f97\u7a0e\u53ca\u3073\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u96fb\u78c1\u7684\u8a18\u9332\u306e\u51fa\u529b\u66f8\u9762\u7b49\u306e\u4fdd\u5b58\u3092\u3082\u3063\u3066\u305d\u306e\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u306b\u4ee3\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u63aa\u7f6e\u306f\u3001\u5ec3\u6b62\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u884c\u3046\u96fb\u5b50\u53d6\u5f15\u306b\u3064\u3044\u3066\u9069\u7528<br \/>\n\u203b \u6d88\u8cbb\u7a0e\u306b\u304a\u3051\u308b\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u7b49\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3064\u3044\u3066\u306f\u3001\u5f15\u304d\u7d9a\u304d\u51fa\u529b\u66f8\u9762\u306b\u3088\u308b\u4fdd\u5b58\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021005-038.pdf\" rel=\"noopener\" target=\"_blank\">\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\u5e746\u670810\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u300e\u96fb\u78c1\u7684\u8a18\u9332\u306e\u51fa\u529b\u66f8\u9762\u7b49\u306e\u4fdd\u5b58\u3092\u3082\u3063\u3066\u305d\u306e\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u306b\u4ee3\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u63aa\u7f6e\u306f\u3001\u5ec3\u6b62\u300f\u3068\u66f8\u304b\u308c\u3066\u3044\u307e\u3059\u3088\u306d\u3002\u3064\u307e\u308a\u7d19\u306b\u51fa\u529b\u3059\u308b\u3053\u3068\u304c\u7981\u6b62\u3055\u308c\u305f\u305f\u3081\u3001\u96fb\u5b50\u4fdd\u5b58\u304c\u7fa9\u52d9\u306b\u306a\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3002\u3053\u306e\u6c7a\u5b9a\u306b\u5f93\u3044\u3001\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u305f\u3081\u3001\u69d8\u3005\u306a\u6e96\u5099\u3092\u9032\u3081\u3066\u304d\u305f\u4f01\u696d\u3082\u3044\u308b\u30cf\u30ba\u3002<\/p>\n<p>\u3057\u304b\u3057\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u3001\u7d19\u306b\u51fa\u529b\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u7a81\u5982\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u307e\u3067\u306f\u5ba5\u6055\u63aa\u7f6e\uff08\u7c21\u5358\u306b\u8a00\u3046\u3068\u7d4c\u904e\u63aa\u7f6e\uff09\u6271\u3044\u3060\u3063\u305f\u300e\u7d19\u306b\u51fa\u529b\u3057\u3066\u4fdd\u5b58\u3057\u3066\u3082OK\u300f\u3068\u3044\u3046\u6c7a\u307e\u308a\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u672c\u5247\u306b\u76db\u308a\u8fbc\u307e\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u304b\u3089\u3067\u3059\u3002<\/p>\n<blockquote><p>\n\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u3092\u4fdd\u5b58\u8981\u4ef6\u306b\u5f93\u3063\u3066\u4fdd\u5b58\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u76f8\u5f53\u306e\u7406\u7531\u304c\u3042\u308b\u4fdd\u5b58\u7fa9\u52d9\u8005\u306b\u5bfe\u3059\u308b\u7336\u4e88\u63aa\u7f6e\u3068\u3057\u3066\u3001\u7533\u544a\u6240\u5f97\u7a0e\u53ca\u3073\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b\u4fdd\u5b58\u7fa9\u52d9\u8005\u304c\u884c\u3046\u96fb\u5b50\u53d6\u5f15\u306b\u3064\u304d\u3001\u7d0d\u7a0e\u5730\u7b49\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u304c\u5f53\u8a72\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u3092\u4fdd\u5b58\u8981\u4ef6\u306b\u5f93\u3063\u3066\u4fdd\u5b58\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u76f8\u5f53\u306e\u7406\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u3001\u304b\u3064\u3001\u5f53\u8a72\u4fdd\u5b58\u7fa9\u52d9\u8005\u304c\u8cea\u554f\u691c\u67fb\u6a29\u306b\u57fa\u3065\u304f\u5f53\u8a72\u96fb\u78c1\u7684\u8a18\u9332\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u53ca\u3073\u5f53\u8a72\u96fb\u78c1\u7684\u8a18\u9332\u306e\u51fa\u529b\u66f8\u9762\uff08\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u53ca\u3073\u660e\u77ad\u306a\u72b6\u614b\u3067\u51fa\u529b\u3055\u308c\u305f\u3082\u306e\u306b\u9650\u308b\u3002\uff09\u306e\u63d0\u793a\u53c8\u306f\u63d0\u51fa\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4fdd\u5b58\u8981\u4ef6\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u306e\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002 <\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2023\/05taikou_06.htm#06_01\" rel=\"noopener\" target=\"_blank\">\u8ca1\u52d9\u7701\uff5c\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff086\/10\uff09<\/a>\uff082023\u5e746\u670817\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u8cc7\u6599\u306b\u3088\u308a\u307e\u3059\u3068\u3001\u3053\u308c\u306f\u300e\u65b0\u305f\u306a\u7336\u4e88\u63aa\u7f6e\u300f\u3068\u306e\u3053\u3068\u3002\u305d\u306e\u305f\u3081\u4eca\u5f8c\u6570\u5e74\u306e\u5185\u306b\u30012022\u5e74\u5ea6\u306e\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u3088\u3046\u306b\u96fb\u5b50\u4fdd\u5b58\u304c\u518d\u3073\u7fa9\u52d9\u5316\u3055\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u7d19\u4fdd\u5b58\u304c\u4e3b\u6d41\u3068\u306a\u3063\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u4eca\u306e\u3046\u3061\u306b\u96fb\u5b50\u4fdd\u5b58\u306e\u6e96\u5099\u3092\u9032\u3081\u3066\u304a\u304f\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><span class=\"marker-under\">\u306a\u304a\u4e0a\u8a18\u8cc7\u6599\u306b\u3082\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3088\u3046\u306b\u3001\u7d19\u306b\u51fa\u529b\u3057\u3066\u4fdd\u5b58\u3059\u308b\u969b\u306f\u4ee5\u4e0b2\u3064\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<blockquote><p>\n\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\" rel=\"noopener\" target=\"_blank\">\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\u5e746\u670814\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u300e\u96fb\u5b50\u53d6\u5f15\u6642\u306b\u304a\u3051\u308b\u8acb\u6c42\u66f8\u306e\u96fb\u5b50\u4fdd\u5b58\u306f\u4e00\u6642\u7684\u306b\u7fa9\u52d9\u3067\u306f\u306a\u304f\u306a\u3063\u305f\u3082\u306e\u306e\u3001\u8ab0\u3067\u3082\u30fb\u3069\u306e\u3088\u3046\u306a\u74b0\u5883\u3067\u3082\u7d19\u4fdd\u5b58\u3092\u3057\u3066\u3082\u826f\u3044\u308f\u3051\u3067\u306f\u306a\u3044\u300f\u3068\u3044\u3046\u3053\u3068\u3002\u30b1\u30fc\u30b9\u306b\u3088\u3063\u3066\u306f\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u300c\u8cb4\u793e\u306e\u5834\u5408\u3060\u3068\u7d19\u4fdd\u5b58\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u300d\u3068\u3001\u8a00\u308f\u308c\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u304c\u3042\u308b\u3053\u3068\u3092\u8003\u3048\u307e\u3059\u3068\u3001\u57fa\u672c\u7684\u306b\u306f\u96fb\u5b50\u4fdd\u5b58\u3067\u304d\u308b\u74b0\u5883\u3092\u69cb\u7bc9\u3057\u3066\u304a\u3044\u305f\u65b9\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002\u96fb\u5b50\u4fdd\u5b58\u3092\u3059\u308b\u3053\u3068\u3067\u5f97\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u5f8c\u8ff0\u3057\u307e\u3059\u306d\u3002<\/p>\n<p><H2\u305d\u3082\u305d\u3082\u8acb\u6c42\u66f8\u3068\u306f\uff1f\u4fdd\u5b58\u671f\u9593\u3092\u89e3\u8aac\n\u6b21\u306b\u8acb\u6c42\u66f8\u306e\u57fa\u672c\u60c5\u5831\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\n\n\n<ul>\n<li>\u305d\u3082\u305d\u3082\u8acb\u6c42\u66f8\u3068\u306f\uff1f<\/li>\n<li>\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u9805\u76ee<\/li>\n<li>\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593<\/li>\n<\/ul>\n<h3>\u305d\u3082\u305d\u3082\u8acb\u6c42\u66f8\u3068\u306f\uff1f<\/h3>\n<p><span class=\"marker-under\">\u8acb\u6c42\u66f8\u3068\u306f\u300e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u6599\u91d1\u3092\u6307\u5b9a\u671f\u65e5\u307e\u3067\u306b\u652f\u6255\u3063\u3066\u3082\u3089\u3046\u66f8\u985e\u300f\u306e\u3053\u3068\u3067\u3059\u3002<\/span>\u300c\u5148\u65e5\u306b\u3054\u5229\u7528\u3044\u305f\u3060\u3044\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u6599\u91d1\u652f\u6255\u3044\u3092\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u300d\u3068\u3044\u3046\u9023\u7d61\u3092\u3001\u6587\u7ae0\u3067\u6e08\u307e\u305b\u3089\u308c\u308b\u306e\u304c\u8acb\u6c42\u66f8\u3067\u3059\u3002<\/p>\n<p>\u8acb\u6c42\u66f8\u306f\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u8cb7\u3044\u624b\u5074\u304c\u691c\u53ce\u3092\u6e08\u307e\u305b\u305f\u5f8c\u306b\u3001\u58f2\u308a\u624b\u5074\u304c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u304a\u3088\u3073\u9001\u4ed8\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3093\u306a\u8acb\u6c42\u66f8\u306b\u306f\u767a\u884c\u7fa9\u52d9\u304c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5546\u54c1\u540d\u3084\u91d1\u984d\u306a\u3069\u3092\u6587\u66f8\u5316\u3059\u308b\u3053\u3068\u3067\u4ee5\u4e0b\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u3089\u308c\u307e\u3059\u3002<\/p>\n<table>\n<tr>\n<td>\u7acb\u5834<\/td>\n<td>\u30e1\u30ea\u30c3\u30c8<\/td>\n<\/tr>\n<tr>\n<td>\u8acb\u6c42\u66f8\u306e\u767a\u884c\u5074<\/td>\n<td>\u652f\u6255\u3044\u306b\u304a\u3051\u308b\u30c8\u30e9\u30d6\u30eb\u4e88\u9632\u306b\u3064\u306a\u304c\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u8acb\u6c42\u66f8\u306e\u53d7\u9818\u5074<\/td>\n<td>\u7a0e\u52d9\u8abf\u67fb\u6642\u306e\u652f\u51fa\u306e\u8a3c\u660e\u306b\u3064\u306a\u304c\u308b<\/td>\n<\/tr>\n<\/table>\n<p>\u767a\u884c\u5074\u304b\u3089\u3057\u307e\u3059\u3068\u3001\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u3067\u652f\u6255\u3044\u6642\u306b\u304a\u3051\u308b\u30c8\u30e9\u30d6\u30eb\u4e88\u9632\u3092\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u8acb\u6c42\u66f8\u306b\u306f\u53d6\u5f15\u5e74\u6708\u3084\u5185\u5bb9\u306a\u3069\u304c\u8a73\u7d30\u306b\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u8a18\u8ff0\u5185\u5bb9\u304c\u6b63\u5f53\u3067\u3042\u308c\u3070\u76f8\u624b\u306f\u652f\u6255\u3044\u306b\u7d0d\u5f97\u3067\u304d\u308b\u304b\u3089\u3067\u3059\u3002\u300c\u3042\u306e\u3068\u304d\u306b\u5229\u7528\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u8acb\u6c42\u66f8\u304b\u300d\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u306d\u3002\u305d\u306e\u7d50\u679c\u3001\u652f\u6255\u3044\u6642\u306b\u304a\u3051\u308b\u30c8\u30e9\u30d6\u30eb\u9632\u6b62\u3092\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4e00\u65b9\u3067\u8acb\u6c42\u66f8\u306e\u53d7\u9818\u5074\u304b\u3089\u3057\u307e\u3059\u3068\u3001\u300e\u672c\u5f53\u306b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8cfc\u5165\u3057\u305f\u300f\u3053\u3068\u3092\u8a3c\u660e\u3067\u304d\u307e\u3059\u3002\u3064\u307e\u308a\u53d6\u5f15\u306e\u5b58\u5728\u3001\u652f\u51fa\u306e\u8a3c\u660e\u306b\u3064\u306a\u304c\u308b\u3068\u3044\u3046\u3053\u3068\u3002\u7a0e\u52d9\u8abf\u67fb\u306a\u3069\u306e\u3068\u304d\u306b\u8acb\u6c42\u66f8\u304c\u3042\u308c\u3070\u304c\u300c\u672c\u5f53\u306b\u53d6\u5f15\u3092\u3057\u305f\u3093\u3060\u306a\u300d\u3068\u3001\u57fa\u672c\u7684\u306b\u306f\u4fe1\u7528\u3057\u3066\u3082\u3089\u3048\u307e\u3059\u3088\u306d\u3002\u3053\u308c\u3082\u8acb\u6c42\u66f8\u304c\u679c\u305f\u3059\u5f79\u5272\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<h3>\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u9805\u76ee<\/h3>\n<p>\u5148\u307b\u3069\u7c21\u5358\u306b\u89e6\u308c\u307e\u3057\u305f\u304c\u3001\u8acb\u6c42\u66f8\u306b\u306f\u4ee5\u4e0b\u306e\u9805\u76ee\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<blockquote><p>\n\u66f8\u985e\u4f5c\u6210\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<br \/>\n\u53d6\u5f15\u5e74\u6708\u65e5<br \/>\n\u53d6\u5f15\u5185\u5bb9\uff08\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u65e8\uff09<br \/>\n\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u7a0e\u8fbc\u5bfe\u4fa1\u306e\u984d<br \/>\n\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6625.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff5cNo.6625\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u3084\u767a\u884c\u306e\u3057\u304b\u305f<\/a>\uff082023\u5e746\u670810\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p><span class=\"marker-under\">\u8981\u3059\u308b\u306b\u300c\u3069\u3053\u306e\u8ab0\u304c\u3001\u8ab0\u306b\u5bfe\u3057\u3066\u3001\u3044\u3064\u5229\u7528\u3057\u305f\u3001\u4f55\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u6599\u91d1\u3092\u3001\u3044\u304f\u3089\u8acb\u6c42\u3057\u3066\u3044\u308b\u306e\u304b\u300d\u304c\u3001\u6b63\u78ba\u306b\u308f\u304b\u308b\u5185\u5bb9\u3067\u3042\u308c\u3070\u826f\u3044\u3068\u3044\u3046\u3053\u3068\u3002<\/span><\/p>\n<p>\u4e07\u304c\u4e00\u4e0a\u8a18\u306b\u304a\u3044\u3066\u4e0d\u660e\u306a\u70b9\u3060\u3089\u3051\u306e\u8acb\u6c42\u66f8\u3092\u9001\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u67b6\u7a7a\u8acb\u6c42\u6271\u3044\u3092\u3055\u308c\u3066\u3057\u307e\u3044\u6599\u91d1\u3092\u652f\u6255\u3063\u3066\u3082\u3089\u3048\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3053\u306e\u3088\u3046\u306a\u4e8b\u614b\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3068\u304d\u306f\u3001\u5148\u307b\u3069\u306e\u9805\u76ee\u3092\u5fc5\u305a\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593<\/h3>\n<p><span class=\"marker-under\">\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3001\u8acb\u6c42\u66f8\u304a\u3088\u3073\u4e8b\u696d\u8005\u306e\u7a2e\u985e\u30fb\u5404\u81ea\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u300e\u78ba\u5b9a\u7533\u544a\u306e\u63d0\u51fa\u671f\u9650\u304b\u30895\u5e74\u30fb7\u5e74\u30fb9\u5e74\u30fb10\u5e74\u300f\u306b\u5909\u5316\u3057\u307e\u3059\u3002<\/span>\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3002<\/p>\n<table>\n<tr>\n<td>\u8acb\u6c42\u66f8\u306e\u7a2e\u985e<\/td>\n<td>\u6cd5\u4eba<\/td>\n<td>\u500b\u4eba\u4e8b\u696d\u4e3b<\/td>\n<\/tr>\n<tr>\n<td>\u5f93\u6765\u306e\u8acb\u6c42\u66f8<\/td>\n<td>7\u5e74\u203b1<\/td>\n<td>5\u5e74\u203b2<\/td>\n<\/tr>\n<tr>\n<td>\u9069\u683c\u8acb\u6c42\u66f8<\/td>\n<td>7\u5e74<\/td>\n<td>7\u5e74<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5930.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff5cNo.5930\u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u4fdd\u5b58\u671f\u9593<\/a>\uff082023\u5e746\u670810\u65e5\u6642\u70b9\uff09<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_2.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff5c\u8a18\u5e33\u3084\u5e33\u7c3f\u7b49\u4fdd\u5b58\u30fb\u9752\u8272\u7533\u544a<\/a>\uff082023\u5e746\u670810\u65e5\u6642\u70b9\uff09<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6621.htm#:~:text=%E6%A6%82%E8%A6%81,%E3%81%AA%E3%82%8A%E3%81%BE%E3%81%9B%E3%82%93%EF%BC%88%E6%B3%A8%EF%BC%89%E3%80%82\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff5cNo.6621\u5e33\u7c3f\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u4fdd\u5b58<\/a>\uff082023\u5e746\u670811\u65e5\u6642\u70b9\uff09<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-10.pdf\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff5c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u5199\u3057\u306e\u4fdd\u5b58\uff5c96\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e746\u670810\u65e5\u6642\u70b9\uff09<br \/>\n\u203b1\uff1a\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306f10\u5e74\u3002\u305f\u3060\u30572018\u5e744\u67081\u65e5\u524d\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u5bfe\u3057\u3066\u9069\u7528\u3059\u308b\u5834\u5408\u306f9\u5e74\u9593\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<br \/>\n\u203b2\uff1a\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306f7\u5e74\u9593\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/p>\n<p>\u6cd5\u4eba\u306e\u5834\u5408\u306f\u5f93\u6765\u306e\u8acb\u6c42\u66f8\u30fb\u9069\u683c\u8acb\u6c42\u66f8\u203b\u306b\u95a2\u4fc2\u306a\u304f\u3001\u539f\u52477\u5e74\u9593\u306e\u4fdd\u5b58\u671f\u9593\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"note_box\">\n\u203b\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8acb\u6c42\u66f8\u306e\u3053\u3068\u3002\u5225\u540d\u30a4\u30f3\u30dc\u30a4\u30b9\u30022023\u5e7410\u67081\u65e5\u304b\u3089\u5c0e\u5165\u3055\u308c\u307e\u3059\u3002\n<\/div>\n<p>\u305f\u3060\u3057\u8d64\u5b57\u306b\u306a\u3063\u305f\u5e74\u5ea6\u306e\u8acb\u6c42\u66f8\u306b\u95a2\u3057\u3066\u306f\u30019\uff5e10\u5e74\u9593\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u672c\u5f53\u306b\u8d64\u5b57\u304b\u5426\u304b\u3067\u7d0d\u7a0e\u984d\u304c\u5909\u5316\u3059\u308b\u305f\u3081\u3001\u30ae\u30ea\u30ae\u30ea\u307e\u3067\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u4fdd\u5b58\u671f\u9593\u304c\u5ef6\u3073\u3066\u3044\u308b\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u4e00\u65b9\u3067\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u300e\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u203b\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u300f\u3067\u3001\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u304c5\u5e74\u9593\u3082\u3057\u304f\u306f7\u5e74\u9593\u306b\u5909\u5316\u3057\u307e\u3059\u3002<\/p>\n<div class=\"note_box\">\n\u203b\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306f\u3001\u6d88\u8cbb\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u6cd5\u4eba\u3082\u3057\u304f\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u3053\u3068\u3002\u5bfe\u8c61\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u8d85\u306e\u6cd5\u4eba\u304a\u3088\u3073\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\n<\/div>\n<p>\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u306f\u306a\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u306a\u306e\u3067\u3042\u308c\u3070\u3001\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306f5\u5e74\u9593\u3002\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u8a72\u5f53\u3059\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306a\u306e\u3067\u3042\u308c\u3070\u30017\u5e74\u9593\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span class=\"marker-under\">\u305f\u3060\u3057\u9069\u683c\u8acb\u6c42\u66f8\u3092\u53d6\u308a\u6271\u3046\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u5bfe\u8c61\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u95a2\u4fc2\u306a\u304f\u4fdd\u5b58\u671f\u9593\u304c7\u5e74\u9593\u3067\u3059\u3002<\/span><\/p>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u59cb\u307e\u308b2023\u5e7410\u67081\u65e5\u4ee5\u964d\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u3084\u308a\u53d6\u308a\u304c\u5897\u3048\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u500b\u4eba\u4e8b\u696d\u4e3b\u3082\u6cd5\u4eba\u540c\u69d8\u306b\u300e\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306f\u57fa\u672c\u7684\u306b7\u5e74\u9593\u300f\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%A7%E8%AB%8B%E6%B1%82%E6%9B%B8%E3%81%AE%E9%9B%BB%E5%AD%90%E4%BF%9D%E5%AD%98%E3%81%8C%E5%8F%AF%E8%83%BD%E3%81%AB%EF%BC%81\"><\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u8acb\u6c42\u66f8\u306e\u96fb\u5b50\u4fdd\u5b58\u304c\u53ef\u80fd\u306b\uff01<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3092\u8acb\u6c42\u66f8\u306e\u89b3\u70b9\u304b\u3089\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f<\/li>\n<li>\u8acb\u6c42\u66f8\u3060\u3051\u3058\u3083\u306a\u3044\uff01\u5bfe\u8c61\u6587\u66f8\u306e\u7a2e\u985e<\/li>\n<li>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306b\u304a\u3051\u308b\u4fdd\u5b58\u8981\u4ef6<\/li>\n<li>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u304a\u3051\u308b\u4fdd\u5b58\u8981\u4ef6<\/li>\n<li>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u304a\u3051\u308b\u4fdd\u5b58\u8981\u4ef6<\/li>\n<\/ul>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\u3001\u8acb\u6c42\u66f8\u306a\u3069\u306e\u66f8\u985e\u3084\u5e33\u7c3f\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u308b\u6cd5\u5f8b\u306e\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<blockquote><p>\n\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u3063\u3066\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u3092\u305d\u306e\u307e\u307e\u30c7\u30fc\u30bf\u4fdd\u5b58\u3057\u3066\u304a\u304f\u65b9\u6cd5\u3084\u3001\u7d19\u3067\u53d7\u3051\u53d6\u3063\u305f \u8acb\u6c42\u66f8\u3092\u30b9\u30de\u30db\u3067\u8aad\u307f\u53d6\u3063\u3066\u4fdd\u5b58\u3057\u3066\u304a\u304f\u2f45\u6cd5\u306a\u3069\u3092\u5b9a\u3081\u305f\u6cd5\u5f8b\uff08\u901a\u79f0\u300c\u96fb\u2f26\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u300d\u3001\u7565\u3057\u3066 \u300c\u96fb\u5e33\u6cd5\uff08\u3067\u3093\u3061\u3087\u3046\u307b\u3046\uff09\u300d\uff09\u306b\u57fa\u3065\u304f\u5236\u5ea6\u3067\u3059\u3002 \u53d6\u5f15\u5148\u3068\u30c7\u30fc\u30bf\u3067\u8acb\u6c42\u66f8\u30fb\u9818\u53ce\u66f8\u306a\u3069\u3092\u3084\u308a\u3068\u308a\u3057\u305f\u5834\u5408\u306e\u4fdd\u5b58\u2f45\u6cd5\u3082\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/about\/introduction\/torikumi\/week\/dennsityoubo.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff5c\u3010\u56fd\u7a0e\u5e81\u306e\u53d6\u7d44\u7d39\u4ecb\u3011\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58<\/a>\uff082023\u5e746\u67086\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u65bd\u884c\u3055\u308c\u308b\u524d\u307e\u3067\u306f\u3001\u7d19\u306b\u3088\u308b\u4fdd\u5b58\u304c\u539f\u5247\u3067\u3057\u305f\u3002\u3057\u304b\u3057\u7d19\u306b\u3088\u308b\u4fdd\u5b58\u3060\u3068\u3001\u4fdd\u7ba1\u5ba4\u306a\u3069\u3068\u3044\u3063\u305f\u4e00\u5b9a\u306e\u30b9\u30da\u30fc\u30b9\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u898f\u6a21\u306e\u5927\u304d\u3044\u4f01\u696d\u307b\u3069\u8acb\u6c42\u66f8\u306a\u3069\u306e\u66f8\u985e\u306e\u6570\u306f\u591a\u304f\u306a\u308a\u3001\u305d\u308c\u306b\u6bd4\u4f8b\u3057\u3066\u5fc5\u8981\u306a\u4fdd\u7ba1\u30b9\u30da\u30fc\u30b9\u3082\u5927\u304d\u304f\u306a\u308a\u304c\u3061\u306b\u306a\u308a\u307e\u3059\u3088\u306d\u3002\u4f01\u696d\u306b\u3088\u3063\u3066\u306f\u30011\u3064\u306e\u60a9\u307f\u306e\u30bf\u30cd\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093<\/p>\n<p>\u305d\u3057\u3066\u4f55\u3088\u308a\u3001\u4eee\u306b\u4fdd\u7ba1\u30b9\u30da\u30fc\u30b9\u3092\u78ba\u4fdd\u3067\u304d\u305f\u3068\u3057\u3066\u3082\u58f2\u308a\u4e0a\u3052\u3084\u5229\u76ca\u306e\u5411\u4e0a\u306b\u306f\u7d50\u3073\u4ed8\u304d\u306b\u304f\u3044\u3082\u306e\u3002\u30b3\u30ec\u3067\u306f\u30b9\u30da\u30fc\u30b9\u3092\u7121\u99c4\u9063\u3044\u3057\u3066\u3044\u308b\u306e\u3068\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u9ad8\u3044\u8cbb\u7528\u3092\u652f\u6255\u3063\u3066\u3001\u30aa\u30d5\u30a3\u30b9\u3092\u501f\u308a\u3066\u3044\u308b\u4f01\u696d\u307b\u3069\u640d\u3057\u3066\u3044\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>\u305d\u3046\u3044\u3063\u305f\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306b\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u65bd\u884c\u3055\u308c\u305f\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<h3>\u8acb\u6c42\u66f8\u3060\u3051\u3058\u3083\u306a\u3044\uff01\u5bfe\u8c61\u6587\u66f8\u306e\u7a2e\u985e<\/h3>\n<p>\u5b9f\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tr>\n<td>\u5bfe\u8c61\u66f8\u985e<\/td>\n<td>\u5177\u4f53\u4f8b<\/td>\n<td>\u4fdd\u5b58\u533a\u5206<\/td>\n<\/tr>\n<tr>\n<td>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f<\/td>\n<td>\u4ed5\u8a33\u5e33<br \/>\n\u7dcf\u52d8\u5b9a\u5143\u5e33<br \/>\n\u7d4c\u8cbb\u5e33<br \/>\n\u58f2\u639b\u5e33<br \/>\n\u8cb7\u639b\u5e33<br \/>\n\u4ed5\u5165\u5143\u5e33<br \/>\n\u58f2\u4e0a\u5143\u5e33<br \/>\n\u306a\u3069<\/td>\n<td>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<\/td>\n<\/tr>\n<tr>\n<td>\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e<\/td>\n<td>\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e<br \/>\n\u7d19\u3067\u6388\u53d7\u3057\u305f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e<br \/>\n\u96fb\u5b50\u7684\u306b\u6388\u53d7\u3057\u305f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e<\/td>\n<td>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<br \/>\n\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<br \/>\n\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/td>\n<\/tr>\n<\/table>\n<p>2023\u5e746\u67089\u65e5\u6642\u70b9<\/p>\n<p><span class=\"marker-under\">\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u3068\u306f\u3001\u305d\u306e\u4f01\u696d\u304c\u884c\u3063\u3066\u3044\u308b\u53d6\u5f15\u3084\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u8a18\u9332\u3057\u305f\u5e33\u7c3f\u3092\u6307\u3057\u307e\u3059\u3002<\/span>\u307e\u3055\u306b\u4ed5\u8a33\u5e33\u306f\u305d\u306e\u4ee3\u8868\u4f8b\u3002\u73fe\u91d1\u3084\u4ed5\u5165\u308c\u9ad8\u306a\u3069\u306e\u9805\u76ee\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3001\u8cc7\u91d1\u306e\u6d41\u5165\u3092\u4e00\u76ee\u3067\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u3082\u4ed5\u8a33\u5e33\u306a\u3069\u3092\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u96fb\u5b50\u7684\u306b\u4f5c\u6210\u3057\u3001\u305d\u306e\u307e\u307e\u30c7\u30fc\u30bf\u4fdd\u5b58\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306e\u4fdd\u5b58\u8981\u4ef6\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4fdd\u5b58\u8981\u4ef6\u306e\u8a73\u7d30\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u306d\u3002<\/p>\n<p><span class=\"marker-under\">\u305d\u306e\u4e00\u65b9\u3067\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u3068\u306f\u3001\u6c7a\u7b97\u95a2\u9023\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3059\u308b\u66f8\u985e\u3068\u3001\u305d\u306e\u3088\u3046\u306a\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u3092\u6307\u3057\u307e\u3059\u3002<\/span>\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u306f\u4e3b\u306b\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\u3068\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306e2\u3064\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3002<\/p>\n<table>\n<tr>\n<td>\u9805\u76ee<\/td>\n<td>\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e<\/td>\n<td>\u7d19\u3082\u3057\u304f\u306f\u96fb\u5b50\u7684\u306b\u6388\u53d7\u3057\u305f\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>\u8acb\u6c42\u66f8\u307e\u305f\u306f\u63a7\u3048<br \/>\n\u5951\u7d04\u66f8\u307e\u305f\u306f\u63a7\u3048<br \/>\n\u9818\u53ce\u66f8\u307e\u305f\u306f\u63a7\u3048<br \/>\n\u6ce8\u6587\u66f8\u307e\u305f\u306f\u63a7\u3048<br \/>\n\u898b\u7a4d\u66f8\u307e\u305f\u306f\u63a7\u3048<br \/>\n\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td>\u4fdd\u5b58\u533a\u5206<\/td>\n<td>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<\/td>\n<td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<br \/>\n\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/td>\n<\/tr>\n<\/table>\n<p>2023\u5e746\u67089\u65e5\u6642\u70b9<\/p>\n<p>\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u304a\u3044\u3066\u3001\u8acb\u6c42\u66f8\u306b\u95a2\u4fc2\u304c\u3042\u308b\u306e\u306f\u300e\u7d19\u3082\u3057\u304f\u306f\u96fb\u5b50\u7684\u306b\u6388\u53d7\u3057\u305f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u300f\u3067\u3059\u3002<\/p>\n<p>\u7d19\u3067\u6388\u53d7\u3057\u305f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u3068\u306f\u305d\u306e\u540d\u306e\u3068\u304a\u308a\u3001\u8acb\u6c42\u66f8\u3092\u7d19\u3067\u9001\u53d7\u3057\u305f\u3068\u304d\u306b\u8a72\u5f53\u3059\u308b\u9805\u76ee\u3067\u3059\u3002\u4f8b\u3048\u3070\u8acb\u6c42\u66f8\u3092\u7d19\u3067\u4f5c\u6210\u3057\u3001\u5c01\u7b52\u306b\u5165\u308c\u3001\u53d6\u5f15\u5148\u306b\u90f5\u9001\u3057\u305f\u3068\u3057\u307e\u3059\u3002\u3053\u308c\u304c\u300e\u7d19\u3067\u6388\u53d7\u3057\u305f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u300f\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u7d19\u3067\u4f5c\u6210\u304a\u3088\u3073\u6388\u53d7\u3057\u305f\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u8981\u4ef6\u3092\u5b88\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6b21\u306b\u96fb\u5b50\u7684\u306b\u6388\u53d7\u3057\u305f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u3068\u306f\u3001\u96fb\u5b50\u30e1\u30fc\u30eb\u3084EDI\u306a\u3069\u3067\u6388\u53d7\u3057\u305f\u8acb\u6c42\u66f8\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u30e1\u30fc\u30eb\u306b\u3066PDF\u5316\u3057\u305f\u8acb\u6c42\u66f8\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u3057\u307e\u3059\u3088\u306d\u3002\u3053\u308c\u304c\u300e\u96fb\u5b50\u7684\u306b\u6388\u53d7\u3057\u305f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u300f\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u96fb\u5b50\u7684\u306b\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u304a\u3088\u3073\u30e1\u30fc\u30eb\u3067\u9001\u4fe1\u30fb\u53d7\u9818\u3057\u305f\u5834\u5408\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u4fdd\u5b58\u8981\u4ef6\u3092\u5b88\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u3089\u306e\u4fdd\u5b58\u8981\u4ef6\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306b\u304a\u3051\u308b\u4fdd\u5b58\u8981\u4ef6<\/h3>\n<p>\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u3067\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u3084\u66f8\u985e\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u5834\u5408\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306e\u4fdd\u5b58\u8981\u4ef6\u3092\u5b88\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<table>\n<tr>\n<td>\u6539\u6b63\u5f8c\u306e\u96fb\u5b50\u5e33\u7c3f\u306e\u4fdd\u5b58\u8981\u4ef6\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\u97f3\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\t\u3007<\/td>\n<td>\u203b2<\/td>\n<\/tr>\n<\/table>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021005-038.pdf\" rel=\"noopener\" target=\"_blank\">\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\u5e746\u67087\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<br \/>\n\uff08\u53c2\u8003\uff09 \u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u5bfe\u8c61\u5e33\u7c3f\u306e\u5099\u4ed8\u3051\u53ca\u3073\u4fdd\u5b58\u3092\u2f8f\u3044\u3001\u524d\u9801\uff12\u306e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6240\u5f97\u7a0e\u306e\u2ed8\u2f8a\u7533\u544a\u7279\u5225\u63a7\u9664\uff0865 \u4e07\u5186\uff09\u304c\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span class=\"marker-under\">\u307e\u305a\u5927\u524d\u63d0\u3068\u3057\u3066\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u57fa\u672c\u7684\u306b\u300e<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/05.htm\" rel=\"noopener\" target=\"_blank\">\u771f\u5b9f\u6027\u3068\u53ef\u8996\u6027\u306e\u78ba\u4fdd<\/a>\u300f\u304c\u30de\u30b9\u30c8\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span>\u8981\u3059\u308b\u306b\u300e\u7c21\u5358\u306b\u306f\u6539\u3056\u3093\u3067\u304d\u306a\u3044\u74b0\u5883\u30fb\u4f53\u5236\u306e\u69cb\u7bc9\u300f\u3068\u300e\u7a0e\u52d9\u8077\u54e1\u306a\u3069\u304b\u3089\u8981\u6c42\u3055\u308c\u305f\u3068\u304d\u306b\u3001\u3044\u3064\u3067\u3082\u8acb\u6c42\u66f8\u3092\u63d0\u793a\u30fb\u63d0\u51fa\u3067\u304d\u308b\u72b6\u614b\u300f\u304c\u8ab2\u305b\u3089\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>3\u3064\u306e\u4fdd\u5b58\u533a\u5206\u306b\u3088\u3063\u3066\u771f\u5b9f\u6027\u3068\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u306e\u8a73\u7d30\u8981\u4ef6\u304c\u82e5\u5e72\u7570\u306a\u308b\u306e\u3067\u3059\u304c\u3001\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306b\u304a\u3044\u3066\u306f\u4e0a\u8a18\u304c\u4fdd\u5b58\u8981\u4ef6\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306b\u304a\u3051\u308b\u7279\u6709\u306e\u30eb\u30fc\u30eb\u3068\u3057\u3066\u3001\u63d0\u793a\u3057\u305f\u5e33\u7c3f\u304c\u512a\u826f\u8a8d\u5b9a\u3055\u308c\u308c\u3070\u6240\u5f97\u7a0e\u306e\u2ed8\u2f8a\u7533\u544a\u7279\u5225\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/span>\u5c11\u3057\u3067\u3082\u7bc0\u7a0e\u3092\u3057\u305f\u3044\u65b9\u306f\u3001\u3088\u304f\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u512a\u826f\u5e33\u7c3f\u306b\u304a\u3044\u3066\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5fc5\u8981\u5e33\u7c3f\u3084\u66f8\u985e\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b\u72b6\u614b\u306a\u306e\u3067\u3042\u308c\u3070\u3001\u7bc4\u56f2\u6307\u5b9a\u3084\u7d44\u307f\u5408\u308f\u305b\u6761\u4ef6\u306b\u3088\u308b\u691c\u7d22\u304c\u3067\u304d\u3066\u306a\u304f\u3066\u3082OK\u3067\u3059\u3002\u691c\u7d22\u30fb\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b\u72b6\u614b\u306f\u3001\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306a\u3069\u3092\u5c0e\u5165\u3059\u308c\u3070\u554f\u984c\u306a\u304f\u69cb\u7bc9\u3067\u304d\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u304a\u3051\u308b\u4fdd\u5b58\u8981\u4ef6<\/h3>\n<p>\u7d19\u3067\u6388\u53d7\u3057\u305f\u8acb\u6c42\u66f8\u304a\u3088\u3073\u305d\u306e\u5199\u3057\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"note_box\">\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\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff5c\u306f\u3058\u3081\u307e\u305b\u3093\u304b\u3001\u66f8\u985e\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\uff01<\/a>\uff082023\u5e746\u670814\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\" rel=\"noopener\" target=\"_blank\">\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\u5e746\u670814\u65e5\u6642\u70b9\uff09<br \/>\n\u203b1\uff1a\u4e00\u822c\u66f8\u985e\uff08\u898b\u7a4d\u66f8\uff65\u6ce8\u6587\u66f8\u306a\u3069\u306e\u3088\u3046\u306b\u3001\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3057\u306a\u3044\u66f8\u985e\uff09\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\u3067\u3059\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\u306b\u306a\u308a\u307e\u3059\u3002<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\n<\/div>\n<p>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u304a\u3051\u308b\u4fdd\u5b58\u8981\u4ef6\u306e\u7279\u5fb4\u3068\u3057\u3066\u306f\u3001\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u306b\u7279\u8a18\u4e8b\u9805\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3002<span class=\"marker-under\">\u5177\u4f53\u7684\u306b\u8a00\u3044\u307e\u3059\u3068\u3001\u7d19\u306e\u8acb\u6c42\u66f8\u3092\u30b9\u30ad\u30e3\u30f3\u3057\u305f\u3068\u304d\u306e\u753b\u50cf\u30c7\u30fc\u30bf\u306b\u95a2\u3059\u308b\u6761\u4ef6\u304c\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u70b9\u306b\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u306a\u305c\u3053\u306e\u3088\u3046\u306a\u753b\u50cf\u306b\u95a2\u3059\u308b\u6307\u5b9a\u6761\u4ef6\u304c\u3042\u308b\u306e\u304b\u3068\u8a00\u3044\u307e\u3059\u3068\u3001\u753b\u50cf\u5185\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u6587\u7ae0\u3084\u6570\u5b57\u304c\u8aad\u307f\u53d6\u308c\u306a\u3044\u3068\u3001\u305d\u306e\u8acb\u6c42\u66f8\u306e\u6b63\u5f53\u6027\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u304a\u305d\u308c\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4e0a\u8a18\u306e\u4fdd\u5b58\u8981\u4ef6\u30929\u5272\u65b9\u5b88\u3063\u3066\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u3057\u305f\u3068\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u3057\u305f\u753b\u50cf\u306e\u89e3\u50cf\u5ea6\u304c\u4eee\u306b10dpi\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u753b\u50cf\u306f\u975e\u5e38\u306b\u307c\u3084\u3051\u3066\u3057\u307e\u3044\u307e\u3059\u3088\u306d\u3002\u6587\u5b57\u3084\u6570\u5b57\u3092\u8aad\u307f\u53d6\u308b\u306e\u304c\u56f0\u96e3\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3046\u306a\u308a\u307e\u3059\u3068\u3001\u305d\u306e\u8acb\u6c42\u66f8\u306e\u5185\u5bb9\u306b\u6cbf\u3063\u305f\u7533\u544a\u5185\u5bb9\u304c\u672c\u5f53\u306b\u6b63\u3057\u3044\u306e\u304b\u3092\u3001\u78ba\u8a8d\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u305d\u306e\u8acb\u6c42\u66f8\u306b\u304a\u3051\u308b\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u304c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3002\u3053\u308c\u3067\u306f\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u3057\u305f\u610f\u5473\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u4e8b\u614b\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u3001\u89e3\u50cf\u5ea6\u30fb\u968e\u8abf\u306a\u3069\u3068\u3044\u3063\u305f\u753b\u50cf\u306b\u95a2\u3059\u308b\u8981\u4ef6\u3082\u3057\u3063\u304b\u308a\u5b88\u3063\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<h3>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u304a\u3051\u308b\u4fdd\u5b58\u8981\u4ef6<\/h3>\n<p>\u96fb\u5b50\u7684\u306b\u6388\u53d7\u3057\u305fPDF\u306a\u3069\u306e\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u4ee5\u4e0b\u306e\u4fdd\u5b58\u8981\u4ef6\u3092\u5b88\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"note_box\">\n\u771f\u5b9f\u6027\u306e\u78ba\u4fdd<br \/>\n\u4ee5\u4e0b\u306e\u63aa\u7f6e\u306e\u3044\u305a\u308c\u304b\u3092\u884c\u3046\u3053\u3068\u3002<br \/>\n\u2460 \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 \/>\n\u2461 \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 \/>\n\u2462 \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 \/>\n\u2463\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<p>\u53ef\u8996\u6027\u306e\u78ba\u4fdd<br \/>\n\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<\/p>\n<p>\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6982\u8981\u66f8\u3092\u5099\u3048\u4ed8\u3051\u308b\u3053\u3068<\/p>\n<p>\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\" rel=\"noopener\" target=\"_blank\">\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\u5e746\u670814\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\" rel=\"noopener\" target=\"_blank\">\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\u5e746\u670814\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\n<\/div>\n<p><span class=\"marker-under\">\u771f\u5b9f\u6027\u3092\u78ba\u4fdd\u3057\u305f\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u4e0a\u8a181\uff5e4\u306e\u5185\u3069\u308c\u304b\u3092\u5b88\u308c\u3070OK\u3067\u3059\u3002<\/span>\u8acb\u6c42\u66f8\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308c\u3070\u3001\u57fa\u672c\u7684\u306b\u554f\u984c\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u306b\u304a\u3044\u3066\u306f\u3001\u30d1\u30bd\u30b3\u30f3\u306a\u3069\u306e\u6a5f\u5668\u30fb\u96fb\u5b50\u4fdd\u5b58\u3057\u305f\u8acb\u6c42\u66f8\u3092\u691c\u7d22\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u306a\u3069\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span class=\"marker-under\">\u3053\u306e\u4e2d\u3067\u306f3\u3064\u76ee\u306e\u691c\u7d22\u8981\u4ef6\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u691c\u7d22\u8981\u4ef6\u306f\u300e\u5e74\u6708\u65e5\u30fb\u91d1\u984d\u30fb\u53d6\u5f15\u5148\u540d\u300f\u306e3\u3064\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span>\u5177\u4f53\u7684\u306a\u8a18\u5165\u65b9\u6cd5\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u306d\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E8%AB%8B%E6%B1%82%E6%9B%B8%E3%82%92%E9%9B%BB%E5%AD%90%E5%8C%96%E3%81%95%E3%81%9B%E4%BF%9D%E5%AD%98%E3%81%99%E3%82%8B%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88%E3%82%92%E8%A7%A3%E8%AA%AC\"><\/span>\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u5316\u3055\u305b\u4fdd\u5b58\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3092\u89e3\u8aac<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u5316\u3055\u305b\u3066\u4fdd\u5b58\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4ee5\u4e0b\u306e2\u70b9\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u8acb\u6c42\u66f8\u306e\u7ba1\u7406\u30b3\u30b9\u30c8\u3092\u4e0b\u3052\u3089\u308c\u308b<\/li>\n<li>\u8acb\u6c42\u66f8\u3092\u63a2\u3057\u3084\u3059\u304f\u306a\u308b<\/li>\n<\/ul>\n<h3>\u8acb\u6c42\u66f8\u306e\u7ba1\u7406\u30b3\u30b9\u30c8\u3092\u4e0b\u3052\u3089\u308c\u308b<\/h3>\n<p><span class=\"marker-under\">\u8acb\u6c42\u66f8\u306e\u96fb\u5b50\u4fdd\u5b58\u306f\u3001\u7ba1\u7406\u30b3\u30b9\u30c8\u3092\u4e0b\u3052\u3089\u308c\u307e\u3059\u3002\u7d19\u3067\u4fdd\u5b58\u3057\u305f\u3068\u304d\u306b\u767a\u751f\u3059\u308b\u30b3\u30b9\u30c8\u304c\u3001\u307b\u307c\u306a\u304f\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/span>\u4f8b\u3048\u3070\u7d19\u4fdd\u5b58\u304b\u3089\u96fb\u5b50\u4fdd\u5b58\u306b\u5207\u308a\u66ff\u3048\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u5229\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7d19\u4ee3\u3084\u30a4\u30f3\u30af\u4ee3\u3001\u90f5\u9001\u4ee3\u3092\u524a\u6e1b<\/li>\n<li>\u66f8\u985e\u306e\u4fdd\u7ba1\u30b9\u30da\u30fc\u30b9\u304c\u4e0d\u8981<\/li>\n<\/ul>\n<p>\u4e0a\u8a18\u306f\u3001\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u5316\u3059\u308b\u3053\u3068\u3067\u306a\u304f\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4fdd\u5b58\u3092\u3059\u308b\u969b\u306b\u3001\u7d19\u306b\u51fa\u529b\u3059\u308b\u3053\u3068\u81ea\u4f53\u306a\u304f\u306a\u308b\u304b\u3089\u3067\u3059\u3002\u3064\u307e\u308a\u7d19\u4ee3\u3084\u30a4\u30f3\u30af\u4ee3\u304c\u304b\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3002\u767a\u884c\u3059\u308b\u8acb\u6c42\u66f8\u306e\u6570\u304c\u591a\u304f\u306a\u308c\u3070\u306a\u308b\u307b\u3069\u3001\u3053\u306e\u6069\u6075\u306f\u5927\u304d\u3044\u3067\u3057\u3087\u3046\u3002\u3082\u3061\u308d\u3093\u7d19\u306b\u51fa\u529b\u3057\u3066\u73fe\u7269\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u305f\u3081\u3001\u4fdd\u7ba1\u30b9\u30da\u30fc\u30b9\u3082\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u306b\u4ed8\u3051\u52a0\u3048\u3066\u96fb\u5b50\u4fdd\u5b58\u3067\u3042\u308c\u3070\u3001\u8acb\u6c42\u66f8\u3092\u9001\u4ed8\u3059\u308b\u3068\u304d\u306fPDF\u5316\u3057\u305f\u8acb\u6c42\u66f8\u3092\u30e1\u30fc\u30eb\u3067\u9001\u308b\u3060\u3051\u3067\u3059\u3002\u90f5\u9001\u8cbb\u3082\u6291\u3048\u3089\u308c\u307e\u3059\u3002\u90f5\u9001\u8cbb\u306f1\u901a\u3067\u6570\u767e\u5186\u306b\u3082\u306a\u308a\u307e\u3059\u304b\u3089\u3001\u3053\u308c\u3092\u30bc\u30ed\u306b\u3067\u304d\u308b\u306e\u306f\u7d20\u6674\u3089\u3057\u3044\u52b9\u679c\u3067\u3059\u3088\u306d\u3002<\/p>\n<p>\u8acb\u6c42\u66f8\u306a\u3069\u306e\u7ba1\u7406\u30b3\u30b9\u30c8\u306b\u60a9\u307e\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305c\u3072\u96fb\u5b50\u4fdd\u5b58\u3092\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u8acb\u6c42\u66f8\u3092\u63a2\u3057\u3084\u3059\u304f\u306a\u308b<\/h3>\n<p><span class=\"marker-under\">\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u5316\u3059\u308b\u3068\u63a2\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u30d1\u30bd\u30b3\u30f3\u3084\u30af\u30e9\u30a6\u30c9\u4e0a\u306b\u5099\u308f\u3063\u3066\u3044\u308b\u691c\u7d22\u6a5f\u80fd\u3092\u4f7f\u3048\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u3084\u308a\u53d6\u308a\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u904e\u53bb\u306e\u985e\u4f3c\u3059\u308b\u6848\u4ef6\u3092\u63a2\u3059\u3068\u3057\u307e\u3059\u3002\u7d19\u306e\u5834\u5408\u306f\u3001\u4fdd\u7ba1\u5eab\u307e\u3067\u8db3\u3092\u904b\u3070\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u3057\u3066\u3001\u81a8\u5927\u306a\u8cc7\u6599\u306e\u4e2d\u304b\u3089\u8a72\u5f53\u306e\u8acb\u6c42\u66f8\u3092\u63a2\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u5316\u3059\u308c\u3070\u3001\u691c\u7d22\u6a5f\u80fd\u3092\u4f7f\u3063\u3066\u7c21\u5358\u306b\u63a2\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u63a2\u3059\u6642\u9593\u306f1\u5206\u3082\u304b\u304b\u3089\u306a\u3044\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u3053\u3068\u304b\u3089\u3001\u7d19\u3068\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u6bd4\u8f03\u3059\u308b\u3068\u6642\u9593\u3068\u52b4\u529b\u306e\u304b\u304b\u308a\u65b9\u304c\u660e\u3089\u304b\u306b\u7570\u306a\u308a\u307e\u3059\u3002\u696d\u52d9\u3092\u4e00\u6c17\u306b\u52b9\u7387\u5316\u3067\u304d\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u969b\u306b\u8acb\u6c42\u66f8\u3092\u63a2\u3057\u3084\u3059\u304f\u3059\u308b\u306b\u306f\u3001\u4fdd\u5b58\u306e\u4ed5\u65b9\u3092\u5de5\u592b\u3057\u307e\u3057\u3087\u3046\u3002\u3080\u3084\u307f\u306b\u4fdd\u5b58\u3057\u3066\u3044\u3066\u3082\u30c7\u30fc\u30bf\u30d5\u30a1\u30a4\u30eb\u304c\u4e71\u96d1\u306b\u306a\u308b\u3060\u3051\u3067\u3059\u3002\u3057\u3063\u304b\u308a\u3068\u4fdd\u5b58\u30eb\u30fc\u30eb\u3092\u6c7a\u3081\u3066\u7ba1\u7406\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E8%AB%8B%E6%B1%82%E6%9B%B8%E3%82%92%E9%9B%BB%E5%AD%90%E5%8C%96%E3%81%95%E3%81%9B%E4%BF%9D%E5%AD%98%E3%81%99%E3%82%8B%E3%83%87%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88\"><\/span>\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u5316\u3055\u305b\u4fdd\u5b58\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u5316\u3055\u305b\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3067\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306e2\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30b7\u30b9\u30c6\u30e0\u5c0e\u5165\u6642\u306b\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308b<\/li>\n<li>\u8acb\u6c42\u66f8\u4fdd\u7ba1\u6642\u306e\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308b<\/li>\n<\/ul>\n<h3>\u30b7\u30b9\u30c6\u30e0\u5c0e\u5165\u6642\u306b\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308b<\/h3>\n<p><span class=\"marker-under\">\u8acb\u6c42\u66f8\u306e\u96fb\u5b50\u5316\u306f\u30b7\u30b9\u30c6\u30e0\u5c0e\u5165\u6642\u306b\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u57fa\u672c\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5229\u7528\u6599\u91d1\u304c\u767a\u751f\u3059\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n<table>\n<tr>\n<td>\u30c4\u30fc\u30eb\u540d<\/td>\n<td>\u521d\u671f\u8cbb\u7528<\/td>\n<td>\u6708\u984d\u6599\u91d1<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/denho.jp\/\" rel=\"noopener\" target=\"_blank\">DenHo<\/a><\/td>\n<td>\u8981\u554f\u5408\u305b<\/td>\n<td>9,000\u5186\uff5e<\/td>\n<\/tr>\n<tr>\n<td>A<\/td>\n<td>100,000\u5186\uff5e<\/td>\n<td>25,000\u5186\uff5e<\/td>\n<\/tr>\n<tr>\n<td>B<\/td>\n<td>100,000\u5186\uff5e<\/td>\n<td>20,000\u5186\uff5e<\/td>\n<\/tr>\n<\/table>\n<p>2023\u5e746\u670812\u65e5\u6642\u70b9<\/p>\n<p>\u5f0a\u793e\u306eDenHo\u3067\u3042\u308c\u3070\u3001\u6708\u984d\u6599\u91d1\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u5b89\u3044\u3060\u3051\u3067\u306a\u304f\u6a5f\u80fd\u3082\u5145\u5b9f\u3002\u5168\u6587\u691c\u7d22\u3084\u53d6\u5f15\u5148\u306a\u3069\u306e\u9805\u76ee\u3092\u81ea\u52d5\u3067\u30c7\u30fc\u30bf\u5316\u3067\u304d\u307e\u3059\u3002\u300c\u6599\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u6a5f\u80fd\u306b\u3082\u3053\u3060\u308f\u308a\u305f\u3044\uff01\u300d\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u306f\u3001\u305c\u3072DenHo\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u8acb\u6c42\u66f8\u4fdd\u7ba1\u6642\u306e\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n<p><span class=\"marker-under\">\u8acb\u6c42\u66f8\u306e\u96fb\u5b50\u5316\u3092\u5c0e\u5165\u3059\u308b\u5834\u5408\u3001\u8acb\u6c42\u66f8\u4fdd\u7ba1\u6642\u306e\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\u306a\u305c\u306a\u3089\u3001\u7d19\u306e\u4fdd\u7ba1\u3068\u4fdd\u7ba1\u624b\u9806\u304c\u5909\u308f\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002\u4ee5\u4e0b\u3067\u7d19\u306e\u8acb\u6c42\u66f8\u3068\u96fb\u5b50\u5316\u3057\u305f\u8acb\u6c42\u66f8\u306e\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/p>\n<div class=\"note_box\">\n\u3010\u7d19\u306e\u8acb\u6c42\u66f8\u3011<br \/>\n1.\u7d19\u306e\u8acb\u6c42\u66f8\u3092\u53d7\u9818\u3059\u308b<br \/>\n2.\u8acb\u6c42\u66f8\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b<br \/>\n3.\u8acb\u6c42\u66f8\u306e\u5185\u5bb9\u3092Excel\u306a\u3069\u306b\u5165\u529b\u3059\u308b<br \/>\n4.\u4e0a\u9577\u306b\u8acb\u6c42\u66f8\u539f\u672c\u3092\u63d0\u51fa\u3059\u308b<br \/>\n5.\u4e0a\u9577\u304c\u8acb\u6c42\u66f8\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u627f\u8a8d\u3059\u308b<br \/>\n6.\u7d4c\u7406\u304c\u8acb\u6c42\u66f8\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3066\u627f\u8a8d\u3059\u308b<\/p>\n<p>\u3010\u96fb\u5b50\u5316\u8acb\u6c42\u66f8\u3011<br \/>\n1.\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u53d7\u9818<br \/>\n2.\u8acb\u6c42\u66f8\u306e\u5185\u5bb9\u3092\u8acb\u6c42\u66f8\u767a\u884c\u30b7\u30b9\u30c6\u30e0\u3067\u81ea\u52d5\u30c1\u30a7\u30c3\u30af<br \/>\n3.\u8acb\u6c42\u66f8\u306e\u5185\u5bb9\u3092\u81ea\u52d5\u5165\u529b<br \/>\n4.\u627f\u8a8d\u30ef\u30fc\u30af\u30d5\u30ed\u30fc\u306b\u3088\u308b\u627f\u8a8d\n<\/p><\/div>\n<p>\u30b1\u30fc\u30b9\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u8acb\u6c42\u66f8\u306e\u96fb\u5b50\u5316\u306f\u4e0a\u8a18\u306e\u3088\u3046\u306b\u696d\u52d9\u30d5\u30ed\u30fc\u306b\u5909\u5316\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u7d44\u7e54\u3067\u5f93\u6765\u306e\u3084\u308a\u65b9\u3092\u5909\u66f4\u3057\u3001\u5468\u77e5\u3059\u308b\u306e\u306f\u5927\u5909\u306a\u696d\u52d9\u3067\u3059\u3002\u4fdd\u7ba1\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u793e\u54e1\u304c\u7406\u89e3\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5c0e\u5165\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u3063\u3066\u3001\u793e\u54e1\u6559\u80b2\u304c\u5fc5\u8981\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u96fb\u5b50\u4fdd\u5b58\u3092\u5c0e\u5165\u3059\u308b\u3068\u3001\u3053\u306e\u3088\u3046\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u767a\u751f\u3059\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3053\u3068\u3092\u4e8b\u524d\u306b\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E4%BF%9D%E5%AD%98%E8%A6%81%E4%BB%B6%E3%81%AF%EF%BC%9F%E8%AB%8B%E6%B1%82%E6%9B%B8%E3%82%92%E6%8E%88%E5%8F%97%E3%81%97%E3%81%9F%E3%81%A8%E3%81%8D%E3%81%AE%E4%BF%9D%E7%AE%A1%E6%96%B9%E6%B3%95\"><\/span>\u4fdd\u5b58\u8981\u4ef6\u306f\uff1f\u8acb\u6c42\u66f8\u3092\u6388\u53d7\u3057\u305f\u3068\u304d\u306e\u4fdd\u7ba1\u65b9\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u3053\u3053\u304b\u3089\u306f\u6388\u53d7\u3057\u305f\u8acb\u6c42\u66f8\u306e\u4fdd\u7ba1\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u8acb\u6c42\u66f8\u3092\u7d19\u3067\u6388\u53d7\u3057\u305f\u3068\u304d\u306e\u4fdd\u5b58\u65b9\u6cd5<\/li>\n<li>\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u6388\u53d7\u3057\u305f\u3068\u304d\u306e\u4fdd\u5b58\u65b9\u6cd5<\/li>\n<\/ul>\n<h3>\u8acb\u6c42\u66f8\u3092\u7d19\u3067\u6388\u53d7\u3057\u305f\u3068\u304d\u306e\u4fdd\u5b58\u65b9\u6cd5<\/h3>\n<p>\u8acb\u6c42\u66f8\u3092\u7d19\u3067\u6388\u53d7\u3057\u305f\u3068\u304d\u306e\u4fdd\u5b58\u65b9\u6cd5\u306f\u30012\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7d19\u306e\u307e\u307e\u4fdd\u5b58<\/li>\n<li>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/li>\n<\/ul>\n<p><span class=\"marker-under\">\u7d19\u306e\u307e\u307e\u4fdd\u5b58\u3059\u308b\u5834\u5408\u306f\u3001\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u203b\u3084\u8acb\u6c42\u66f8\u3092\u5165\u308c\u308b\u305f\u3081\u306e\u5c02\u7528\u30dc\u30c3\u30af\u30b9\u3092\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"note_box\">\n\u203b\u8acb\u6c42\u66f8\u3092\u5206\u985e\u30fb\u6574\u7406\u30fb\u4fdd\u5b58\u7ba1\u7406\u30fb\u5ec3\u68c4\u3059\u308b\u696d\u52d9\u3082\u3057\u304f\u306f\u4ed5\u7d44\u307f\u306e\u3053\u3068\u3002\n<\/div>\n<p>\u8acb\u6c42\u66f8\u3092\u305d\u306e\u307e\u307e\u4fdd\u5b58\u3057\u3066\u306f\u3001\u7834\u308c\u308b\u30fb\u6c5a\u308c\u308b\u30fb\u7d1b\u5931\u3059\u308b\u306a\u3069\u306e\u30c8\u30e9\u30d6\u30eb\u304c\u767a\u751f\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u305d\u3046\u3044\u3063\u305f\u4e8b\u614b\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u7d19\u306e\u8acb\u6c42\u66f8\u306f\u3001\u30d5\u30a1\u30a4\u30eb\u3082\u3057\u304f\u306f\u5c02\u7528\u30dc\u30c3\u30af\u30b9\u306b\u3066\u30ad\u30c1\u30f3\u3068\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u8acb\u6c42\u66f8\u306e\u6570\u304c\u81a8\u5927\u306a\u306e\u3067\u3042\u308c\u3070\u65e5\u4ed8\u3084\u53d6\u5f15\u5148\u540d\u306b\u5fdc\u3058\u3066\u3001\u30d5\u30a1\u30a4\u30eb\u3084\u30dc\u30c3\u30af\u30b9\u306b\u30b7\u30fc\u30eb\u30fb\u4ed8\u7b8b\u3092\u8cbc\u308b\u306a\u3069\u306e\u4f5c\u696d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305d\u306e\u65b9\u304c\u7ba1\u7406\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u305d\u3046\u306a\u308b\u3068\u3001\u304b\u306a\u308a\u306e\u624b\u9593\u304c\u639b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4e00\u65b9\u3067\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u3053\u306e\u3088\u3046\u306a\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u4f5c\u696d\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<span class=\"marker-under\">\u30b9\u30ad\u30e3\u30f3\u6a5f\u5668\u3067\u8acb\u6c42\u66f8\u3092\u300c\u30d4\u30c3\u300d\u3068\u8aad\u307f\u53d6\u308b\u3060\u3051\u3067\u3001\u30d1\u30bd\u30b3\u30f3\u3082\u3057\u304f\u306f\u30af\u30e9\u30a6\u30c9\u306b\u8acb\u6c42\u66f8\u306e\u5185\u5bb9\u304c\u53cd\u6620\u3055\u308c\u307e\u3059\u3002<\/span>\u30b9\u30ad\u30e3\u30f3\u696d\u52d9\u306b\u6163\u308c\u308c\u3070\u3001\u77ed\u6642\u9593\u3067\u6570\u767e\u679a\u306e\u8acb\u6c42\u66f8\u3092\u8aad\u307f\u53d6\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u30b9\u30ad\u30e3\u30f3\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u30d1\u30bd\u30b3\u30f3\u306b\u624b\u52d5\u5165\u529b\u3059\u308b\u5fc5\u8981\u3082\u306a\u3057\u3002\u6700\u7d42\u7684\u306b\u306f\u3001\u76f8\u5f53\u306a\u696d\u52d9\u6642\u9593\u3092\u524a\u6e1b\u3001\u3064\u307e\u308a\u306f\u4eba\u4ef6\u8cbb\u3092\u6291\u3048\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001AI-OCR\u306e\u5c0e\u5165\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002AI\uff0dOCR\u306f\u5f93\u6765\u306eOCR\u3088\u308a\u3082\u6587\u5b57\u306e\u8a8d\u8b58\u7387\u304c\u9ad8\u3044\u50be\u5411\u306b\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u4e07\u304c\u4e00\u8a8d\u8b58\u7387\u304c\u4f4e\u3044\u30b9\u30ad\u30e3\u30f3\u6a5f\u5668\u3092\u5c0e\u5165\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u696d\u52d9\u306b\u652f\u969c\u3092\u304d\u305f\u3057\u307e\u3059\u3002\u4e0b\u624b\u3092\u3057\u307e\u3059\u3068\u300c\u6570\u5341\u5206\u304b\u3051\u305f\u306e\u306b1\u679a\u3057\u304b\u8aad\u307f\u53d6\u308c\u306a\u304b\u3063\u305f\u2026\u2026\u300d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3053\u308c\u3067\u306f\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u3057\u3066\u3044\u308b\u610f\u5473\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u3088\u3046\u306a\u4e8b\u614b\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3082\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001AI-OCR\u306e\u5c0e\u5165\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u5f0a\u793e\u306e<a href=\"https:\/\/denho.jp\/\" rel=\"noopener\" target=\"_blank\">DenHo\u3067\u3042\u308c\u3070AI-OCR\u3092\u642d\u8f09\u3057\u3066\u304a\u308a\u307e\u3059<\/a>\u306e\u3067\u3001\u305c\u3072\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u6388\u53d7\u3057\u305f\u3068\u304d\u306e\u4fdd\u5b58\u65b9\u6cd5<\/h3>\n<p>\u96fb\u5b50\u53d6\u5f15\u306b\u3066\u3001\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u6388\u53d7\u3057\u305f\u5834\u5408\u306f\u4ee5\u4e0b\u306e\u4fdd\u5b58\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30d1\u30bd\u30b3\u30f3\u306b\u4fdd\u5b58<\/li>\n<li>\u30af\u30e9\u30a6\u30c9\u306b\u4fdd\u5b58<\/li>\n<\/ul>\n<p><span class=\"marker-under\">\u3082\u3057\u3082\u96fb\u5b50\u30c7\u30fc\u30bf\u5316\u3055\u308c\u305f\u8acb\u6c42\u66f8\u3092\u30d1\u30bd\u30b3\u30f3\u306b\u4fdd\u5b58\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u30d5\u30a1\u30a4\u30eb\u540d\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u5165\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<div class=\"note_box\">\n\u3010\u8a18\u5165\u4f8b\u3011<br \/>\n2024\u5e741\u670831\u65e5\u306b\u53d7\u9818\u3057\u305f\u682a\u5f0f\u4f1a\u793e\u25cb\u25cb\u304b\u3089\u306e180,000 \u5186\u306e\u8acb\u6c42\u66f8<br \/>\n\u2193<br \/>\n20240131_180000_\u682a\u5f0f\u4f1a\u793e\u25cb\u25cb\n<\/div>\n<p>\u4e0a\u8a18\u306f\u56fd\u7a0e\u5e81\u306e\u516c\u7684\u8cc7\u6599\u300e<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sonota\/0021011-068.pdf\" rel=\"noopener\" target=\"_blank\">\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u65b9\u6cd5\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\uff5c\u691c\u7d22\u6a5f\u80fd\u3092\u78ba\u4fdd\u3059\u308b\u7c21\u6613\u306a\u2f45\u6cd5\u306b\u3064\u3044\u3066<\/a>\u300f\u3067\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\u30aa\u30d5\u30a3\u30b7\u30e3\u30eb\u306a\u65b9\u6cd5\u3067\u3059\u3002\u3053\u306e\u65b9\u6cd5\u3092\u5b9f\u65bd\u3059\u308c\u3070\u3001\u96fb\u5b50\u5316\u3057\u305f\u8acb\u6c42\u66f8\u3092\u30d1\u30bd\u30b3\u30f3\u306b\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3053\u306e\u65b9\u6cd5\u3092\u5b9f\u969b\u306b\u3084\u3063\u3066\u307f\u308b\u3068\u308f\u304b\u308a\u307e\u3059\u304c\u30011\u3064\u306e\u30d5\u30a1\u30a4\u30eb\u3092\u8a18\u5165\u3059\u308b\u306e\u306b1\uff5e2\u5206\u307b\u3069\u304b\u304b\u308a\u307e\u3059\u3002\u5165\u529b\u4f5c\u696d\u306b\u6163\u308c\u3066\u3044\u306a\u3044\u65b9\u3060\u3068\u3001\u3082\u3046\u5c11\u3057\u6642\u9593\u304c\u304b\u304b\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3064\u307e\u308a\u96fb\u5b50\u4fdd\u5b58\u3092\u3059\u308b\u8acb\u6c42\u66f8\u306e\u6570\u304c1,000\u679a\u3042\u308c\u3070\u3001\u30d5\u30a1\u30a4\u30eb\u540d\u306e\u8a18\u5165\u3060\u3051\u3067\u5c11\u306a\u304f\u3068\u30821,000\uff5e2,000\u5206\u304b\u304b\u308b\u3068\u3044\u3046\u3053\u3068\u30021\u6642\u9593\u5358\u4f4d\u306b\u3059\u308b\u3068\u7d0416\uff5e32\u6642\u9593\u30021\u65e5\u306e\u52e4\u52d9\u6642\u9593\u30928\u6642\u9593\u3068\u3059\u308b\u3068\u30011\u4eba\u3067\u3059\u3079\u3066\u306e\u5165\u529b\u4f5c\u696d\u3092\u3057\u305f\u5834\u5408\u306f2\uff5e4\u65e5\u304b\u304b\u308b\u8a08\u7b97\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30d1\u30bd\u30b3\u30f3\u306b\u96fb\u5b50\u4fdd\u5b58\u3092\u3059\u308c\u3070\u3001\u30b7\u30b9\u30c6\u30e0\u9762\u3067\u306e\u30b3\u30b9\u30c8\u306f\u78ba\u304b\u306b\u307b\u307c\u30bb\u30ed\u3067\u3059\u3002\u3057\u304b\u3057\u305d\u306e\u53cd\u9762\u3001\u3053\u308c\u3060\u3051\u306e\u4eba\u4ef6\u8cbb\u304c\u304b\u304b\u308b\u308f\u3051\u3067\u3059\u306d\u3002\u305d\u308c\u3060\u3051\u3067\u306a\u304f\u6700\u60aa\u306e\u5834\u5408\u3001\u8a18\u5165\u30df\u30b9\u304c\u8d77\u3053\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3053\u308c\u3060\u3051\u306e\u4eba\u4ef6\u8cbb\u3092\u304b\u3051\u3066\u30df\u30b9\u304c\u8d77\u3053\u308b\u306e\u306f\u597d\u307e\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u8a18\u5165\u30df\u30b9\u304c\u304d\u3063\u304b\u3051\u3067\u3001\u691c\u7d22\u306b\u5f15\u3063\u639b\u304b\u3089\u306a\u304f\u306a\u308b\u30ea\u30b9\u30af\u3082\u51fa\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4e00\u65b9\u3067\u30af\u30e9\u30a6\u30c9\u4fdd\u5b58\u3067\u3042\u308c\u3070\u3001\u4fdd\u5b58\u696d\u52d9\u304c\u4e00\u6c17\u306b\u697d\u306b\u306a\u308a\u307e\u3059\u3002<span 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target=\"_blank\">DenHo<\/a>\u3092\u304a\u4f7f\u3044\u304f\u3060\u3055\u3044\u3002<\/span>DenHo\u3067\u3042\u308c\u3070\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u6a5f\u80fd\u3092\u6a19\u6e96\u642d\u8f09\u3002\u8ffd\u52a0\u6599\u91d1\u306a\u3057\u3067\u771f\u5b9f\u6027\u3092\u8fc5\u901f\u306b\u78ba\u4fdd\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53ef\u8996\u6027\u306b\u304a\u3051\u308b\u691c\u7d22\u8981\u4ef6\u306b\u304a\u3044\u3066\u306f\u3001\u53d6\u5f15\u5148\u30fb\u53d6\u5f15\u65e5\u4ed8\u30fb\u53d6\u5f15\u91d1\u984d\u3092AI-OCR\u304c\u81ea\u52d5\u3067\u30c7\u30fc\u30bf\u5316\u3002\u81ea\u5206\u3067\u5165\u529b\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3057\u305f\u8acb\u6c42\u66f8\u304c\u691c\u7d22\u306b\u5f15\u3063\u304b\u304b\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u4fdd\u5b58\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3060\u3051\u3067\u306a\u304f\u696d\u52d9\u3092\u52b9\u7387\u5316\u3055\u305b\u305f\u3044\u5834\u5408\u306f\u3001\u305c\u3072DenHo\u3092\u304a\u4f7f\u3044\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.smartocr.jp\/denho\/\"><img src=\"https:\/\/ocrlab.www.smartocr.jp\/wp-content\/uploads\/2022\/07\/DenHo_banner01-2.jpg\"  alt=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u30b7\u30b9\u30c6\u30e0DenHo\" class=\"ad-img\"\/>\n<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u305f\u3051\u3069\u3001\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u8981\u4ef6\u306f\u3069\u3046\u306a\u308b\u306e\u304b\u306a\u300d \u300c\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u5316\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u5bfe\u5fdc\u3059\u3079\u304d\u3053\u3068\u306f\u306a\u3093\u3060\u308d\u3046\u300d \u4e0a\u8a18\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u62b1\u3044\u3066\u3044\u308b\u62c5\u5f53\u8005\u306e\u65b9\u3082\u3044\u308b\u30cf\u30ba\u3002 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