{"id":960,"date":"2023-08-09T09:29:30","date_gmt":"2023-08-09T09:29:30","guid":{"rendered":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=960"},"modified":"2026-01-09T06:39:21","modified_gmt":"2026-01-09T06:39:21","slug":"%e6%a4%9c%e5%8f%8e%e6%9b%b8%e3%81%af%e9%9b%bb%e5%ad%90%e5%b8%b3%e7%b0%bf%e4%bf%9d%e5%ad%98%e6%b3%95%e3%81%ae%e5%af%be%e8%b1%a1%e6%9b%b8%e9%a1%9e%ef%bc%81%e7%b4%8d%e5%93%81%e6%9b%b8%e3%81%a8%e3%81%ae","status":"publish","type":"post","link":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=960","title":{"rendered":"\u691c\u53ce\u66f8\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\uff01\u7d0d\u54c1\u66f8\u3068\u306e\u9055\u3044\u30fb\u96fb\u5b50\u5316\u306e\u65b9\u6cd5\u30fb\u8981\u4ef6\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u969b\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u95a2\u4fc2\u3057\u3066\u304f\u308b\u306e\u304b\u306a\u300d<br \/>\n\u300c\u305d\u3082\u305d\u3082\u691c\u53ce\u66f8\u3063\u3066\u3001\u7d0d\u54c1\u66f8\u3084\u8acb\u6c42\u66f8\u3068\u4f55\u304c\u9055\u3046\u306e\uff1f\u300d<\/p>\n<p>\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u5316\u3057\u305f\u308a\u3001\u53d6\u5f15\u306b\u7528\u3044\u305f\u308a\u3059\u308b\u5834\u5408\u3001\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u304c\u601d\u3044\u6d6e\u304b\u3076\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<span class=\"marker-under\">\u8a73\u3057\u304f\u306f\u672c\u6587\u3067\u89e3\u8aac\u3057\u307e\u3059\u304c\u3001\u307e\u305a\u691c\u53ce\u66f8\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u3067\u3059\u3002<\/span>\u305d\u306e\u305f\u3081\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u5316\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306b\u5bfe\u5fdc\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span class=\"marker-under\">\u307e\u305f\u691c\u53ce\u66f8\u306f\u3001\u8acb\u6c42\u66f8\u3084\u7d0d\u54c1\u66f8\u3068\u306f\u7570\u306a\u308b\u66f8\u985e\u3067\u3059\u3002<\/span>\u767a\u884c\u8005\u30fb\u5f79\u5272\u30fb\u6e21\u3059\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7570\u306a\u308b\u304b\u3089\u3067\u3059\u3002\u691c\u53ce\u66f8\u3092\u53d6\u308a\u6271\u3046\u306e\u3067\u3042\u308c\u3070\u3001\u3053\u308c\u3092\u6a5f\u306b\u8a18\u8f09\u9805\u76ee\u306a\u3069\u306e\u57fa\u672c\u7684\u306a\u3053\u3068\u3082\u899a\u3048\u3066\u304a\u304f\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u691c\u53ce\u66f8\u306e\u57fa\u672c\u4e8b\u9805\u306f\u3082\u3061\u308d\u3093\u3001\u7d0d\u54c1\u66f8\u306a\u3069\u3068\u306e\u9055\u3044\u30fb\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u3053\u3068\u30fb\u4fdd\u5b58\u8981\u4ef6\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3081\u3070\u3001\u53d7\u9818\u3057\u305f\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u5316\u3055\u305b\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u65b9\u6cd5\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u5316\u3055\u305b\u3066\u3001\u696d\u52d9\u3092\u52b9\u7387\u5316\u3055\u305b\u305f\u3044\uff01 \u305d\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u3053\u3068\u3063\u3066\u4f55\u3060\u308d\u3046\uff1f\u300d\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u306f\u3001\u305c\u3072\u8aad\u3093\u3067\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_17 counter-hierarchy counter-numeric ez-toc-grey\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">\u76ee\u6b21<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class=\"ez-toc-list ez-toc-list-level-1\"><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=960\/#%E6%A4%9C%E5%8F%8E%E6%9B%B8%E3%81%AF%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE%E5%AF%BE%E8%B1%A1%E6%9B%B8%E9%A1%9E%E3%81%A7%E3%81%99\" title=\"\u691c\u53ce\u66f8\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u3067\u3059\">\u691c\u53ce\u66f8\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u3067\u3059<\/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=960\/#%E6%A4%9C%E5%8F%8E%E6%9B%B8%E3%83%BB%E7%B4%8D%E5%93%81%E6%9B%B8%E3%83%BB%E8%AB%8B%E6%B1%82%E6%9B%B8%E3%83%BB%E5%8F%97%E9%A0%98%E6%9B%B8%E3%81%AE%E9%81%95%E3%81%84\" title=\"\u691c\u53ce\u66f8\u30fb\u7d0d\u54c1\u66f8\u30fb\u8acb\u6c42\u66f8\u30fb\u53d7\u9818\u66f8\u306e\u9055\u3044\">\u691c\u53ce\u66f8\u30fb\u7d0d\u54c1\u66f8\u30fb\u8acb\u6c42\u66f8\u30fb\u53d7\u9818\u66f8\u306e\u9055\u3044<\/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=960\/#%E6%A5%AD%E5%8B%99%E5%8A%B9%E7%8E%87%E5%8C%96%EF%BC%81%E6%A4%9C%E5%8F%8E%E6%9B%B8%E3%82%92%E9%9B%BB%E5%AD%90%E4%BF%9D%E5%AD%98%E3%81%99%E3%82%8B%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88\" title=\"\u696d\u52d9\u52b9\u7387\u5316\uff01\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u30e1\u30ea\u30c3\u30c8\">\u696d\u52d9\u52b9\u7387\u5316\uff01\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\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-4\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=960\/#2023%E5%B9%B4%E3%81%AB%E3%81%BE%E3%81%9F%E6%94%B9%E6%AD%A3%EF%BC%81%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%82%92%E5%AE%88%E3%82%8D%E3%81%86\" title=\"2023\u5e74\u306b\u307e\u305f\u6539\u6b63\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3092\u5b88\u308d\u3046\">2023\u5e74\u306b\u307e\u305f\u6539\u6b63\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3092\u5b88\u308d\u3046<\/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=960\/#%E8%A6%81%E5%AF%BE%E5%BF%9C%EF%BC%81%E6%A4%9C%E5%8F%8E%E6%9B%B8%E3%82%92%E9%9B%BB%E5%AD%90%E4%BF%9D%E5%AD%98%E3%81%99%E3%82%8B%E6%96%B9%E6%B3%95%E3%81%A8%E8%A6%81%E4%BB%B6\" title=\"\u8981\u5bfe\u5fdc\uff01\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u65b9\u6cd5\u3068\u8981\u4ef6\">\u8981\u5bfe\u5fdc\uff01\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u65b9\u6cd5\u3068\u8981\u4ef6<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E6%A4%9C%E5%8F%8E%E6%9B%B8%E3%81%AF%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE%E5%AF%BE%E8%B1%A1%E6%9B%B8%E9%A1%9E%E3%81%A7%E3%81%99\"><\/span>\u691c\u53ce\u66f8\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u3067\u3059<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u307e\u305a\u306f\u691c\u53ce\u66f8\u306e\u57fa\u672c\u60c5\u5831\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u691c\u53ce\u66f8\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e<\/li>\n<li>\u305d\u3082\u305d\u3082\u691c\u53ce\u66f8\u3068\u306f\uff1f<\/li>\n<li>\u691c\u53ce\u66f8\u306e\u8a18\u8f09\u9805\u76ee<\/li>\n<li>\u691c\u53ce\u66f8\u306e\u4fdd\u7ba1\u671f\u9593<\/li>\n<\/ul>\n<h3>\u691c\u53ce\u66f8\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e<\/h3>\n<p><span class=\"marker-under\">\u691c\u53ce\u66f8\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u66f8\u985e\u3067\u3059\u3002<\/span>\u305d\u3082\u305d\u3082\u306e\u8a71\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u307e\u305a\u691c\u53ce\u66f8\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u203b\u306e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"note_box\">\u203b\u7d19\u306e\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u969b\u3001\u6a5f\u5668\u3067\u30b9\u30ad\u30e3\u30f3\u3057\u691c\u53ce\u66f8\u3092\u96fb\u78c1\u7684\u8a18\u9332\uff08\u753b\u50cf\u30c7\u30fc\u30bf\uff09\u3068\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3002<\/div>\n<blockquote><p>\u5bfe\u8c61\u3068\u306a\u308b\u66f8\u985e\u306f\uff1f<br \/>\n\u53d6\u5f15\u76f8\u624b\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u66f8\u985e<br \/>\n\u81ea\u5df1\u304c\u4f5c\u6210\u3057\u3066\u53d6\u5f15\u76f8\u624b\u306b\u4ea4\u4ed8\u3059\u308b\u66f8\u985e\u306e\u5199\u3057<br \/>\n\uff08\u4f8b\uff09\u5951\u7d04\u66f8\u3001\u898b\u7a4d\u66f8\u3001\u6ce8\u6587\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u691c\u53ce\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u9818\u53ce\u66f8 \u306a\u3069<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0022011-025.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u306f\u3058\u3081\u307e\u305b\u3093\u304b\u3001\u66f8\u985e\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\uff01<\/a>\uff082023\u5e747\u670815\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u4e0a\u8a18\u306f\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u5bfe\u8c61\u66f8\u985e\u3067\u3059\u3002\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u4fdd\u5b58\u533a\u5206\u306e1\u3064\u3002\u691c\u53ce\u66f8\u306f\u3001\u305d\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u305d\u308c\u3068\u540c\u6642\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u969b\u306f\u8981\u4ef6\u3092\u5b88\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u8981\u4ef6\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001<a href=\"https:\/\/denho.jp\/\" target=\"_blank\" rel=\"noopener\">DenHo<\/a>\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002DenHo\u3067\u3042\u308c\u3070\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306b\u5bfe\u5fdc\u3057\u305f\u96fb\u5b50\u4fdd\u5b58\u304c\u53ef\u80fd\u3067\u3059\u3002\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u6a5f\u80fd\u304c\u6a19\u6e96\u642d\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u30ed\u30fc\u30b3\u30b9\u30c8\u3067\u4fdd\u5b58\u7ba1\u7406\u3067\u304d\u307e\u3059\u3002\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u305d\u3082\u305d\u3082\u691c\u53ce\u66f8\u3068\u306f\uff1f<\/h3>\n<p><span class=\"marker-under\">\u691c\u53ce\u66f8\u3068\u306f\u53d7\u3051\u53d6\u3063\u305f\u5546\u54c1\u306b\u6570\u91cf\u306a\u3069\u306e\u4e0d\u5099\u304c\u306a\u304f\u3001\u5951\u7d04\u901a\u308a\u3060\u3063\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u306e\u3053\u3068\u3067\u3059\u3002<\/span>\u691c\u53ce\u66f8\u767a\u884c\u30d5\u30ed\u30fc\u304b\u3089\u8003\u3048\u308b\u3068\u691c\u53ce\u66f8\u304c\u30d2\u30e5\u30fc\u30de\u30f3\u30a8\u30e9\u30fc\u3084\u30c8\u30e9\u30d6\u30eb\u9632\u6b62\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u3092\u7406\u89e3\u3057\u3084\u3059\u3044\u306e\u3067\u3001\uff11\u3064\u306e\u4f8b\u3092\u6319\u3052\u3066\u89e3\u8aac\u3057\u307e\u3059\u306d\u3002<\/p>\n<p>\u307e\u305a\u696d\u8005\u306fA\u3068\u3044\u3046\u88fd\u54c1\u309250\u500b\u767a\u6ce8\u3057\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u300250\u500b\u306eA\u88fd\u54c1\u304c\u7d0d\u54c1\u3055\u308c\u308b\u3068\u3001\u53d7\u3051\u53d6\u308a\u696d\u8005\u306f\u691c\u53ce\u3057\u307e\u3059\u3088\u306d\u3002\u691c\u53ce\u6642\u306b\u88fd\u54c1\u306e\u7a2e\u985e\u30fb\u8272\u30fb\u6570\u91cf\u306b\u9593\u9055\u3044\u3084\u3001\u30ad\u30ba\u30fb\u3078\u3053\u307f\u304c\u3042\u308b\u5834\u5408\u306f\u7d0d\u54c1\u696d\u8005\u3001\u307e\u305f\u306f\u904b\u9001\u696d\u8005\u306b\u9023\u7d61\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u518d\u7d0d\u54c1\u3092\u4f9d\u983c\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u4e00\u65b9\u3067\u7d0d\u54c1\u7269\u306b\u554f\u984c\u304c\u306a\u3051\u308c\u3070\u3001\u691c\u53ce\u66f8\u3092\u767a\u884c\u3057\u307e\u3059\u3002\u691c\u53ce\u66f8\u3092\u767a\u884c\u3057\u305f\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u7d0d\u54c1\u696d\u8005\u306b\u300e\u767a\u6ce8\u3057\u305f\u88fd\u54c1\u306e\u7a2e\u985e\u30fb\u8272\u30fb\u6570\u304c\u9593\u9055\u3044\u306a\u3044\u3082\u306e\u3092\u53d7\u9818\u3057\u307e\u3057\u305f\u300f\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u304b\u3089\u304c\u672c\u984c\u3067\u3001\u4e07\u304c\u4e00\u691c\u53ce\u66f8\u3092\u9001\u4ed8\u3057\u305f\u306e\u3061\u306b\u88fd\u54c1\u304c\u58ca\u308c\u3066\u3044\u308b\u30fb\u6570\u91cf\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u767a\u899a\u3057\u305f\u5834\u5408\u306f\u3001\u53d7\u3051\u53d6\u308a\u696d\u8005\u5074\u3067\u767a\u751f\u3057\u305f\u4e8b\u6545\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u306a\u305c\u306a\u3089\u691c\u53ce\u66f8\u304c\u767a\u884c\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u691c\u53ce\u6642\u70b9\u3067\u306f\u554f\u984c\u304c\u306a\u304b\u3063\u305f\u3053\u3068\u304c\u660e\u3089\u304b\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u4eee\u306b\u691c\u53ce\u6642\u70b9\u3067\u5546\u54c1\u306b\u7455\u75b5\u304c\u3042\u3063\u305f\u306e\u3067\u3042\u308c\u3070\u3001\u901a\u5e38\u306f\u305d\u306e\u6642\u70b9\u3067\u6307\u6458\u3092\u3059\u308b\u30cf\u30ba\u3002\u305d\u308c\u304c\u306a\u304b\u3063\u305f\u308f\u3051\u3067\u3059\u304b\u3089\u3001\u3053\u306e\u3088\u3046\u306b\u8003\u3048\u308b\u306e\u306f\u7b4b\u304c\u901a\u3063\u3066\u3044\u307e\u3059\u3088\u306d\u3002\u3053\u306e\u3088\u3046\u306b\u540c\u69d8\u306e\u554f\u984c\u304c\u767a\u751f\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u691c\u53ce\u66f8\u3092\u767a\u884c\u3057\u305f\u304b\u5426\u304b\u3067\u8a71\u304c\u5909\u308f\u3063\u3066\u304f\u308b\u308f\u3051\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u691c\u53ce\u66f8\u306f\u3001\u4f01\u696d\u9593\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u6b62\u3059\u308b\u969b\u306b\u5f79\u7acb\u3064\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u691c\u53ce\u66f8\u3092\u767a\u884c\u3057\u305f\u5f8c\u306b\u3001\u30af\u30ec\u30fc\u30e0\u3092\u5165\u308c\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u3057\u304b\u3057\u4e00\u822c\u7684\u306b\u8003\u3048\u307e\u3059\u3068\u3001\u3053\u308c\u306f\u53d6\u5f15\u4e0a\u306b\u304a\u3051\u308b\u30de\u30ca\u30fc\u9055\u53cd\u3068\u3082\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u691c\u53ce\u66f8\u306e\u8a18\u8f09\u9805\u76ee<\/h3>\n<p>\u691c\u53ce\u66f8\u306e\u9805\u76ee\u306e\u6570\u3084\u7a2e\u985e\u306f\u6cd5\u5f8b\u4e0a\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u5546\u53d6\u5f15\u4e0a\u5fc5\u8981\u306a\u9805\u76ee\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f\u691c\u53ce\u66f8\u4f5c\u6210\u306e\u969b\u306b\u3001\u53d6\u5f15\u4e0a\u5fc5\u9808\u306e\u9805\u76ee\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u4f01\u696d\u540d\uff08\u7d0d\u54c1\u3057\u305f\u696d\u8005\u3001\u53d7\u3051\u53d6\u308a\u696d\u8005\uff09<\/li>\n<li>\u53d7\u3051\u53d6\u308a\u696d\u8005\u306e\u4f4f\u6240\u3001\u96fb\u8a71\u756a\u53f7<\/li>\n<li>\u7d0d\u54c1\u65e5<\/li>\n<li>\u691c\u53ce\u65e5<\/li>\n<li>\u691c\u53ce\u8005\u306e\u6c0f\u540d\u3068\u62bc\u5370<\/li>\n<li>\u691c\u53ce\u3057\u305f\u5546\u54c1\u540d<\/li>\n<li>\u53d7\u9818\u3057\u305f\u6570\u91cf<\/li>\n<li>\u91d1\u984d<\/li>\n<\/ul>\n<p><span class=\"marker-under\">\u3053\u308c\u3089\u5fc5\u9808\u9805\u76ee\u306f\u4eba\u70ba\u7684\u30df\u30b9\u3084\u30c8\u30e9\u30d6\u30eb\u9632\u6b62\u306b\u52a0\u3048\u3001\u30c8\u30e9\u30d6\u30eb\u767a\u751f\u6642\u306e\u8fc5\u901f\u306a\u5bfe\u5fdc\u306b\u5f79\u7acb\u3066\u308b\u305f\u3081\u306b\u5fc5\u9808\u3067\u3059\u3002\u4ee5\u4e0b\u306b\u5404\u9805\u76ee\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u4f01\u696d\u540d\u306f\u7d0d\u54c1\u696d\u8005\u3068\u53d7\u3051\u53d6\u308a\u696d\u8005\u305d\u308c\u305e\u308c\u5fc5\u8981\u3067\u3059\u3002\u52a0\u3048\u3066\u3001\u7d0d\u54c1\u696d\u8005\u304c\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3068\u304d\u306b\u53c2\u7167\u3067\u304d\u308b\u3088\u3046\u306b\u53d7\u3051\u53d6\u308a\u696d\u8005\u306e\u4f4f\u6240\u3001\u96fb\u8a71\u756a\u53f7\u3082\u8a18\u3057\u307e\u3059\u3002\u7d0d\u54c1\u65e5\u306f\u88fd\u54c1\u3092\u53d7\u3051\u53d6\u3063\u305f\u65e5\u3001\u691c\u53ce\u65e5\u306f\u88fd\u54c1\u306e\u53d7\u3051\u53d6\u308a\u3092\u691c\u53ce\u3057\u305f\u65e5\u3067\u3059\u3002<\/p>\n<p>\u691c\u53ce\u8005\u306e\u6c0f\u540d\u3068\u62bc\u5370\u3001\u691c\u53ce\u3092\u627f\u8a8d\u3057\u305f\u4f5c\u696d\u8005\u306e\u6c0f\u540d\u306f\u3001\u30c8\u30e9\u30d6\u30eb\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u306b\u4e8b\u60c5\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u30d2\u30a2\u30ea\u30f3\u30b0\u3059\u308b\u4e0a\u3067\u3082\u6709\u76ca\u3067\u3059\u3002\u88fd\u54c1\u540d\u30fb\u6570\u91cf\u30fb\u91d1\u984d\u306b\u57fa\u3065\u3044\u3066\u7d0d\u54c1\u696d\u8005\u306f\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u91d1\u984d\u306f\u4f1a\u8a08\u51e6\u7406\u306b\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5546\u53d6\u5f15\u4e0a\u5fc5\u8981\u3067\u3042\u308b\u691c\u53ce\u66f8\u306e\u9805\u76ee\u3092\u6b63\u78ba\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u7d0d\u54c1\u696d\u8005\u3068\u53d7\u3051\u53d6\u308a\u696d\u8005\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u5546\u53d6\u5f15\u3092\u884c\u3048\u307e\u3059\u3002<\/p>\n<h3>\u691c\u53ce\u66f8\u306e\u4fdd\u7ba1\u671f\u9593<\/h3>\n<p><span class=\"marker-under\">\u6cd5\u4eba\u3067\u3042\u308c\u3070\u3001\u691c\u53ce\u66f8\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u5e33\u7c3f\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u4fdd\u5b587\uff5e10\u5e74\u4fdd\u5b58\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<blockquote><p>\u6cd5\u4eba\u306f\u3001\u5e33\u7c3f\uff08\u6ce81\uff09\u3092\u5099\u3048\u4ed8\u3051\u3066\u305d\u306e\u53d6\u5f15\u3092\u8a18\u9332\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u5e33\u7c3f\u3068\u53d6\u5f15\u7b49\u306b\u95a2\u3057\u3066\u4f5c\u6210\u307e\u305f\u306f\u53d7\u9818\u3057\u305f\u66f8\u985e\uff08\u6ce82\uff09\u3092\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30897\u5e74\u9593\uff08\u6ce83\uff09\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\uff08\u6ce81\uff09\u300c\u5e33\u7c3f\u300d\u306b\u306f\u3001\u4f8b\u3048\u3070\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u4ed5\u8a33\u5e33\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u3001\u58f2\u639b\u91d1\u5143\u5e33\u3001\u8cb7\u639b\u91d1\u5143\u5e33\u3001\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u3001\u58f2\u4e0a\u5e33\u3001\u4ed5\u5165\u5e33\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\uff08\u6ce82\uff09\u300c\u66f8\u985e\u300d\u306b\u306f\u3001\u4f8b\u3048\u3070\u68da\u5378\u8868\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u6ce8\u6587\u66f8\u3001\u5951\u7d04\u66f8\u3001\u9818\u53ce\u66f8\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\uff08\u6ce83\uff09\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u3067\u6b20\u640d\u91d1\u984d\uff08\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\uff09\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u307e\u305f\u306f\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u4e8b\u696d\u5e74\u5ea6\u3067\u707d\u5bb3\u640d\u5931\u91d1\u984d\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u300110\u5e74\u9593\uff08\u5e73\u621030\u5e744\u67081\u65e5\u524d\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306f9\u5e74\u9593\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5930.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.5930\u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u4fdd\u5b58\u671f\u9593<\/a>\uff082023\u5e747\u670815\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u57fa\u672c\u7684\u306b\u306f7\u5e74\u9593\u304c\u4fdd\u5b58\u671f\u9593\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u6b20\u640d\u91d1\u984d\uff08\u7c21\u5358\u306b\u8a00\u3046\u3068\u8d64\u5b57\uff09\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u7b49\u306e\u5834\u5408\u306f9\u5e74\u3082\u3057\u304f\u306f10\u5e74\u306b\u306a\u308a\u307e\u3059\u3002\u3044\u3059\u308c\u306b\u305b\u3088\u3001\u304b\u306a\u308a\u9577\u3044\u671f\u9593\u4fdd\u5b58\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3088\u306d\u3002\u305d\u308c\u76f8\u5fdc\u306e\u6570\u3092\u4fdd\u7ba1\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span class=\"marker-under\">\u3061\u306a\u307f\u306b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u6cd5\u4eba\u3068\u306f\u7570\u306a\u308a\u30015\u5e74\u9593\u4fdd\u5b58\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<blockquote><p>\u9752\u8272\u7533\u544a\u306e\u5834\u5408<br \/>\n\u53d6\u5f15\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u3001\u53c8\u306f\u53d7\u9818\u3057\u305f\u4e0a\u8a18\u4ee5\u5916\u306e\u66f8\u985e\uff08\u8acb\u6c42\u66f8\u3001\u898b\u7a4d\u66f8\u3001\u5951\u7d04\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u9001\u308a\u72b6\u306a\u3069<br \/>\n\uff15\u5e74<\/p>\n<p>\u767d\u8272\u7533\u544a\u306e\u5834\u5408<br \/>\n\u696d\u52d9\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u3001\u53c8\u306f\u53d7\u9818\u3057\u305f\u8acb\u6c42\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u9001\u308a\u72b6\u3001\u9818\u53ce\u66f8\u306a\u3069\u306e\u66f8\u985e<br \/>\n\uff15\u5e74<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_2.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u8a18\u5e33\u3084\u5e33\u7c3f\u7b49\u4fdd\u5b58\u30fb\u9752\u8272\u7533\u544a<\/a>\uff082023\u5e747\u670815\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u9752\u8272\u7533\u544a\u30fb\u767d\u8272\u7533\u544a\u306b\u95a2\u4fc2\u306a\u304f\u4fdd\u5b58\u671f\u9593\u304c5\u5e74\u9593\u306b\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3002\u305d\u306e\u305f\u3081\u6cd5\u4eba\u307b\u3069\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u30b3\u30c1\u30e9\u306b\u95a2\u3057\u3066\u3082\u4fdd\u5b58\u671f\u9593\u304c\u9577\u304f\u306a\u308a\u307e\u3059\u30021\uff5e2\u5e74\u3067\u51e6\u5206\u3092\u3057\u306a\u3044\u3088\u3046\u3001\u6c17\u3092\u4ed8\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u691c\u53ce\u66f8\u3092\u9069\u683c\u8acb\u6c42\u66f8\u306b\u3059\u308b\u5834\u5408\u306f\u3001\u6cd5\u4eba\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u3092\u554f\u308f\u305a\u3001\u4fdd\u5b58\u671f\u9593\u306f7\u5e74\u9593\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306f\u3001\u4ea4\u4ed8\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u5199\u3057\u53ca\u3073\u63d0\u4f9b\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u65b0\u6d88\u6cd557\u306e4\u2465\uff09<br \/>\n\u3053\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u5199\u3057\u3084\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3064\u3044\u3066\u306f\u3001\u4ea4\u4ed8\u3057\u305f\u65e5\u53c8\u306f\u63d0\u4f9b\u3057\u305f\u65e5\u306b\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u30897\u5e74\u9593\u3001\u7d0d\u7a0e\u5730\u53c8\u306f\u305d\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u4e8b\u52d9\u6240\u3001\u4e8b\u696d\u6240\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u3058\u308b\u3082\u306e\u306e\u6240\u5728\u5730\u306b\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\uff08\u65b0\u6d88\u4ee470\u306e13\u2460\uff09<br \/>\n\uff08\u53c2\u8003\uff09\u4ed5\u5165\u984d\u63a7\u9664\u306e\u8981\u4ef6\u3068\u3057\u3066\u4fdd\u5b58\u3059\u3079\u304d\u8acb\u6c42\u66f8\u306b\u3064\u3044\u3066\u3082\u3002\u540c\u69d8\u3067\u3059\uff08\u65b0\u6d88\u4ee450\u2460\uff09\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-10.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c5\u3000\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u5199\u3057\u306e\u4fdd\u5b58P96\u3000\u554f77<\/a>\uff082023\u5e747\u670813\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u72b6\u6cc1\u306b\u3088\u3063\u3066\u4fdd\u5b58\u671f\u9593\u304c\u5909\u5316\u3057\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E6%A4%9C%E5%8F%8E%E6%9B%B8%E3%83%BB%E7%B4%8D%E5%93%81%E6%9B%B8%E3%83%BB%E8%AB%8B%E6%B1%82%E6%9B%B8%E3%83%BB%E5%8F%97%E9%A0%98%E6%9B%B8%E3%81%AE%E9%81%95%E3%81%84\"><\/span>\u691c\u53ce\u66f8\u30fb\u7d0d\u54c1\u66f8\u30fb\u8acb\u6c42\u66f8\u30fb\u53d7\u9818\u66f8\u306e\u9055\u3044<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u3053\u3053\u3067\u306f\u691c\u53ce\u66f8\u30fb\u7d0d\u54c1\u66f8\u30fb\u8acb\u6c42\u66f8\u30fb\u53d7\u9818\u66f8\u306e\u9055\u3044\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u691c\u53ce\u66f8\u3068\u7d0d\u54c1\u66f8\u306e\u9055\u3044<\/li>\n<li>\u691c\u53ce\u66f8\u3068\u8acb\u6c42\u66f8\u306e\u9055\u3044<\/li>\n<li>\u691c\u53ce\u66f8\u3068\u53d7\u9818\u66f8\u306e\u9055\u3044<\/li>\n<\/ul>\n<h3>\u691c\u53ce\u66f8\u3068\u7d0d\u54c1\u66f8\u306e\u9055\u3044<\/h3>\n<p><span class=\"marker-under\">\u691c\u53ce\u66f8\u3068\u7d0d\u54c1\u66f8\u306e\u9055\u3044\u306f\u3001\u767a\u884c\u3059\u308b\u7acb\u5834\u30fb\u30bf\u30a4\u30df\u30f3\u30b0\u30fb\u5f79\u5272\u306b\u3042\u308a\u307e\u3059\u3002<\/span>\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u7570\u306a\u308b\u70b9<\/td>\n<td>\u691c\u53ce\u66f8<\/td>\n<td>\u7d0d\u54c1\u66f8<\/td>\n<\/tr>\n<tr>\n<td>\u767a\u884c\u8005<\/td>\n<td>\u767a\u6ce8\u8005<\/td>\n<td>\u53d7\u6ce8\u8005<\/td>\n<\/tr>\n<tr>\n<td>\u5f79\u5272<\/td>\n<td>\u30c1\u30a7\u30c3\u30af\u3057\u305f\u3053\u3068\u3092\u4f1d\u3048\u308b<\/td>\n<td>\u7d0d\u3081\u305f\u3053\u3068\u3092\u4f1d\u3048\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u767a\u884c\u30bf\u30a4\u30df\u30f3\u30b0<\/td>\n<td>\u691c\u53ce\u5f8c<\/td>\n<td>\u7d0d\u54c1\u5f8c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8ff0\u3057\u307e\u3057\u305f\u3088\u3046\u306b\u3001\u691c\u53ce\u66f8\u3068\u306f\u8aad\u3093\u3067\u5b57\u306e\u3054\u3068\u304f\u300e\u7d0d\u54c1\u3055\u308c\u305f\u5546\u54c1\u306e\u78ba\u8a8d\u304c\u5b8c\u4e86\u3057\u3001\u554f\u984c\u304c\u306a\u304b\u3063\u305f\u3053\u3068\u3092\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306b\u4f1d\u3048\u308b\u66f8\u985e\u300f\u3092\u6307\u3057\u307e\u3059\u3002\u7c21\u5358\u306b\u8a00\u3044\u307e\u3059\u3068\u3001\u6587\u66f8\u3067\u300c\u5148\u65e5\u306b\u7d0d\u54c1\u3055\u308c\u305f\u5546\u54c1\u3092\u5f0a\u793e\u3067\u30c1\u30a7\u30c3\u30af\u3057\u305f\u3068\u3053\u308d\u3001\u6ce8\u6587\u901a\u308a\u3067\u3057\u305f\uff01\u300d\u3068\u4f1d\u3048\u308b\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002\u691c\u53ce\u3067\u554f\u984c\u70b9\u304c\u898b\u3064\u304b\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u901a\u5e38\u306f\u305d\u306e\u307e\u307e\u652f\u6255\u3044\u30d5\u30a7\u30fc\u30ba\u306b\u79fb\u884c\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4e00\u65b9\u3067\u7d0d\u54c1\u66f8\u306f\u300e\u5148\u65e5\u306b\u6ce8\u6587\u3055\u308c\u305f\u5546\u54c1\u3092\u7d0d\u3081\u305f\u3053\u3068\u3092\u3001\u767a\u6ce8\u8005\u306b\u5bfe\u3057\u3066\u6b63\u78ba\u306b\u4f1d\u3048\u308b\u66f8\u985e\u300f\u3092\u6307\u3057\u307e\u3059\u3002\u7d0d\u54c1\u66f8\u3092\u63d0\u793a\u3059\u308b\u3053\u3068\u3067\u300e\u4f55\u3092\u30fb\u3044\u3064\u30fb\u3069\u308c\u3050\u3089\u3044\u30fb\u3044\u304f\u3089\u3067\u30fb\u8ab0\u306b\u300f\u7d0d\u3081\u305f\u306e\u304b\u304c\u660e\u78ba\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u7d0d\u54c1\u66f8\u306f\u3001\u691c\u53ce\u66f8\u306e1\u3064\u524d\u306b\u767a\u884c\u3055\u308c\u308b\u66f8\u985e\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u691c\u53ce\u66f8\u3068\u7d0d\u54c1\u66f8\u306f\u3001\u767a\u884c\u8005\u30fb\u5f79\u5272\u30fb\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u304c\u4e21\u8005\u306e\u9055\u3044\u3067\u3059\u3002<\/p>\n<h3>\u691c\u53ce\u66f8\u3068\u8acb\u6c42\u66f8\u306e\u9055\u3044<\/h3>\n<p><span class=\"marker-under\">\u691c\u53ce\u66f8\u3068\u8acb\u6c42\u66f8\u306e\u9055\u3044\u30823\u3064\u3042\u308a\u307e\u3059\u3002<\/span>\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u7570\u306a\u308b\u70b9<\/td>\n<td>\u691c\u53ce\u66f8<\/td>\n<td>\u8acb\u6c42\u66f8<\/td>\n<\/tr>\n<tr>\n<td>\u767a\u884c\u8005<\/td>\n<td>\u767a\u6ce8\u8005<\/td>\n<td>\u53d7\u6ce8\u8005<\/td>\n<\/tr>\n<tr>\n<td>\u5f79\u5272<\/td>\n<td>\u30c1\u30a7\u30c3\u30af\u3057\u305f\u3053\u3068\u3092\u4f1d\u3048\u308b<\/td>\n<td>\u8acb\u6c42\u5185\u5bb9\u3092\u4f1d\u3048\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u767a\u884c\u30bf\u30a4\u30df\u30f3\u30b0<\/td>\n<td>\u691c\u53ce\u5f8c<\/td>\n<td>\u7d0d\u54c1\u5f8c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305a\u691c\u53ce\u66f8\u306f\u3001\u7d0d\u54c1\u3055\u308c\u305f\u5546\u54c1\u306e\u78ba\u8a8d\u304c\u5b8c\u4e86\u3057\u305f\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u300c\u3053\u308c\u3067OK\u3067\u3059\uff01\u300d\u3068\u3001\u66f8\u9762\u306b\u3066\u65ad\u8a00\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002<\/p>\n<p>\u4ed6\u65b9\u3067\u8acb\u6c42\u66f8\u3068\u306f\u300e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u6599\u91d1\u652f\u6255\u3044\u3092\u6307\u5b9a\u671f\u65e5\u307e\u3067\u306b\u8acb\u6c42\u3059\u308b\u66f8\u985e\u300f\u3092\u6307\u3057\u307e\u3059\u3002\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u3067\u3001\u53d7\u6ce8\u8005\u306f\u767a\u6ce8\u8005\u306b\u5bfe\u3057\u3066\u8acb\u6c42\u5185\u5bb9\u306e\u6b63\u5f53\u6027\u3092\u4f1d\u3048\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u8acb\u6c42\u66f8\u306b\u306f\u6570\u91cf\u3084\u5358\u4fa1\u306a\u3069\u3082\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u4e8b\u524d\u306b\u767a\u884c\u3057\u3066\u3044\u305f\u898b\u7a4d\u66f8\u3068\u306e\u9593\u306b\u76f8\u9055\u70b9\u304c\u306a\u3051\u308c\u3070\u3001\u767a\u6ce8\u8005\u306f\u8acb\u6c42\u66f8\u306e\u5185\u5bb9\u306b\u7d0d\u5f97\u3057\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u6ede\u308a\u306a\u304f\u652f\u6255\u3063\u3066\u3082\u3089\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u8acb\u6c42\u66f8\u306e\u767a\u884c\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u793e\u5185\u898f\u5247\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u57fa\u672c\u7684\u306b\u306f\u7d0d\u54c1\u5f8c\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u696d\u52d9\u624b\u9806\u3092\u8907\u96d1\u5316\u3055\u305b\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u3001\u5546\u54c1\u3092\u6e21\u3059\u3068\u540c\u6642\u306b\u8acb\u6c42\u66f8\u3082\u9001\u3063\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u7d0d\u54c1\u7269\u306b\u554f\u984c\u304c\u3042\u308c\u3070\u3001\u8acb\u6c42\u66f8\u3092\u9001\u3063\u305f\u3068\u3057\u3066\u3082\u6599\u91d1\u3092\u652f\u6255\u3063\u3066\u3082\u3089\u3048\u307e\u305b\u3093\u3002\u300c\u691c\u53ce\u3057\u305f\u3051\u3069\u3001\u7d0d\u54c1\u7269\u304c\u6ce8\u6587\u5185\u5bb9\u3068\u9055\u3046\u304b\u3089\u652f\u6255\u3048\u307e\u305b\u3093\u300d\u3068\u767a\u6ce8\u8005\u304b\u3089\u8a00\u308f\u308c\u3066\u3057\u307e\u3046\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u306d\u3002\u3053\u306e\u5834\u5408\u306f\u6ce8\u6587\u5185\u5bb9\u3092\u518d\u78ba\u8a8d\u3057\u3001\u518d\u7d0d\u54c1\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u767a\u6ce8\u8005\u304b\u3089OK\u3092\u3082\u3089\u3044\u6b21\u7b2c\u3001\u8acb\u6c42\u66f8\u3092\u518d\u767a\u884c\u3059\u308b\u6d41\u308c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u691c\u53ce\u66f8\u3068\u8acb\u6c42\u66f8\u306f\u3001\u767a\u884c\u8005\u30fb\u5f79\u5272\u30fb\u767a\u884c\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u691c\u53ce\u66f8\u3068\u53d7\u9818\u66f8\u306e\u9055\u3044<\/h3>\n<p><span class=\"marker-under\">\u3084\u3084\u3053\u3057\u3044\u3068\u3053\u308d\u3067\u3059\u304c\u691c\u53ce\u66f8\u3068\u53d7\u9818\u66f8\u306e\u9055\u3044\u306f\u3001\u5404\u66f8\u985e\u306e\u5f79\u5272\u3068\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u7570\u306a\u308b\u70b9<\/td>\n<td>\u691c\u53ce\u66f8<\/td>\n<td>\u53d7\u9818\u66f8<\/td>\n<\/tr>\n<tr>\n<td>\u5f79\u5272<\/td>\n<td>\u30c1\u30a7\u30c3\u30af\u3057\u305f\u3053\u3068\u3092\u4f1d\u3048\u308b<\/td>\n<td>\u53d7\u3051\u53d6\u3063\u305f\u3053\u3068\u3092\u4f1d\u3048\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u767a\u884c\u30bf\u30a4\u30df\u30f3\u30b0<\/td>\n<td>\u691c\u53ce\u5f8c<\/td>\n<td>\u53d7\u9818\u5f8c\uff08\u7d0d\u54c1\u5f8c\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f55\u5ea6\u3082\u8a00\u3044\u307e\u3059\u304c\u3001\u691c\u53ce\u66f8\u306f\u53d7\u3051\u53d6\u3063\u305f\u5546\u54c1\u306e\u78ba\u8a8d\u304c\u6e08\u307f\u3001\u554f\u984c\u304c\u306a\u304b\u3063\u305f\u3053\u3068\u3092\u4f1d\u3048\u308b\u66f8\u985e\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u4e00\u65b9\u3067\u53d7\u9818\u66f8\u3068\u306f\u300e\u5546\u54c1\u3092\u78ba\u304b\u306b\u53d7\u3051\u53d6\u308a\u307e\u3057\u305f\u300f\u3053\u3068\u3092\u793a\u3059\u66f8\u985e\u3067\u3059\u3002\u8981\u306f\u300c\u307e\u3060\u8a73\u3057\u304f\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u25cb\u25cb\u3092\u3001\u25cb\u25cb\u65e5\u306b\u53d7\u3051\u53d6\u308a\u307e\u3057\u305f\u300d\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u306d\u3002\u53d7\u9818\u66f8\u3092\u767a\u884c\u3059\u308c\u3070\u3001\u3068\u308a\u3042\u3048\u305a\u5546\u54c1\u304c\u7121\u4e8b\u306b\u5c4a\u3044\u305f\u3053\u3068\u3060\u3051\u3092\u3001\u767a\u6ce8\u8005\u306b\u4f1d\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u3053\u306e\u6642\u70b9\u3060\u3068\u30c1\u30a7\u30c3\u30af\u306f\u307e\u3060\u5b8c\u4e86\u3057\u3066\u3044\u307e\u305b\u3093\u3088\u306d\u3002\u305d\u306e\u305f\u3081\u691c\u53ce\u6bb5\u968e\u3067\u300c\u78ba\u304b\u306b\u5546\u54c1\u306f\u5c4a\u3044\u305f\u3051\u3069\u3001\u50b7\u3060\u3089\u3051\u3058\u3083\u306a\u3044\u304b\u2026\u2026\u300d\u3068\u3044\u3046\u4e8b\u614b\u3082\u3042\u308a\u5f97\u307e\u3059\u3002\u305d\u3046\u306a\u308c\u3070\u691c\u53ce\u306b\u4e0d\u5408\u683c\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u8fd4\u54c1\u304a\u3088\u3073\u518d\u7d0d\u54c1\u3092\u4f9d\u983c\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><span class=\"marker-under\">\u3053\u306e\u3088\u3046\u306b\u691c\u53ce\u66f8\u3068\u53d7\u9818\u66f8\u306f\u767a\u6ce8\u8005\u304c\u540c\u3058\u306a\u306e\u3067\u3059\u304c\u3001\u5404\u5f79\u5272\u3068\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u307e\u3063\u305f\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/span>\u793e\u5185\u898f\u5b9a\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u691c\u53ce\u66f8\u3092\u767a\u884c\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u53d7\u9818\u304c\u5b8c\u4e86\u3057\u305f\u3053\u3068\u306f\u96fb\u8a71\u3082\u3057\u304f\u306f\u30e1\u30fc\u30eb\u3067\u7c21\u5358\u306b\u4f1d\u3048\u305f\u65b9\u304c\u826f\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E6%A5%AD%E5%8B%99%E5%8A%B9%E7%8E%87%E5%8C%96%EF%BC%81%E6%A4%9C%E5%8F%8E%E6%9B%B8%E3%82%92%E9%9B%BB%E5%AD%90%E4%BF%9D%E5%AD%98%E3%81%99%E3%82%8B%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88\"><\/span>\u696d\u52d9\u52b9\u7387\u5316\uff01\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u30e1\u30ea\u30c3\u30c8<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u696d\u52d9\u3092\u52b9\u7387\u5316\u3067\u304d\u308b<\/li>\n<li>\u63a2\u3057\u51fa\u3057\u3084\u3059\u304f\u306a\u308b<\/li>\n<li>\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3067\u304d\u308b<\/li>\n<\/ul>\n<h3>\u696d\u52d9\u3092\u52b9\u7387\u5316\u3067\u304d\u308b<\/h3>\n<p><span class=\"marker-under\">\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306f\u696d\u52d9\u52b9\u7387\u5316\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span>\u7d19\u30d9\u30fc\u30b9\u306e\u691c\u53ce\u66f8\u306f\u4f5c\u6210\u30fb\u6574\u7406\u30fb\u4fdd\u7ba1\u306b\u6642\u9593\u3068\u52b4\u529b\u304c\u304b\u304b\u308a\u307e\u3059\u304c\u3001PC\u306e\u4e2d\u3067\u691c\u53ce\u66f8\u3092\u4f5c\u6210\u3057\u3066\u30e1\u30fc\u30eb\u3067\u9001\u4fe1\u3059\u308b\u3068\u696d\u52d9\u52b9\u7387\u3092\u4e0a\u3052\u308b\u3053\u3068\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u5370\u5237\u7248\u306e\u691c\u53ce\u66f8\u306e\u767a\u884c\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6bb5\u968e\u304c\u3042\u308a\u3001\u305f\u304f\u3055\u3093\u306e\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>PC\u3067\u691c\u53ce\u66f8\u3092\u4f5c\u6210<\/li>\n<li>\u5370\u5237<\/li>\n<li>\u62c5\u5f53\u8005\u62bc\u5370<\/li>\n<li>\u793e\u5370\u62bc\u5370<\/li>\n<li>\u90f5\u9001<\/li>\n<\/ul>\n<p>\u7d19\u30d9\u30fc\u30b9\u306e\u691c\u53ce\u66f8\u3092\u53d7\u9818\u3057\u305f\u696d\u8005\u3082\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u696d\u52d9\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u53d7\u3051\u53d6\u3063\u305f\u5c01\u7b52\u3092\u958b\u5c01<\/li>\n<li>\u7d19\u30d9\u30fc\u30b9\u306e\u691c\u53ce\u66f8\u3092PC\u3067\u5165\u529b\u3059\u308b<\/li>\n<\/ul>\n<p>\u691c\u53ce\u66f8\u3092\u90f5\u9001\u3059\u308b\u3068\u7269\u7406\u7684\u306a\u8ddd\u96e2\u306b\u3088\u3063\u3066\u904b\u9001\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3057\u3001\u3068\u304d\u306b\u306f\u914d\u9054\u306e\u72b6\u6cc1\u304c\u5929\u5019\u3001\u4ea4\u901a\u72b6\u6cc1\u306b\u3082\u5de6\u53f3\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3088\u306d\u3002\u3057\u304b\u3057\u96fb\u5b50\u5316\u304a\u3088\u3073\u30e1\u30fc\u30eb\u3067\u9001\u4fe1\u3059\u308b\u3068\u3001\u90f5\u9001\u3068\u6bd4\u3079\u3066\u30bf\u30a4\u30e0\u30e9\u30b0\u3082\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8fc5\u901f\u6027\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3044\u3066\u5927\u304d\u306a\u5229\u70b9\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u96fb\u5b50\u5316\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5c01\u7b52\u3084\u7528\u7d19\u3001\u8f38\u9001\u306b\u304b\u304b\u308f\u308b\u4e8c\u9178\u5316\u70ad\u7d20\u306e\u6392\u51fa\u91cf\u306e\u524a\u6e1b\u306b\u3082\u4e00\u5f79\u8cb7\u3048\u307e\u3059\u3002\u74b0\u5883\u306b\u914d\u616e\u3057\u305f\u4f01\u696d\u3068\u3057\u3066\u5730\u7403\u74b0\u5883\u306b\u3082\u8ca2\u732e\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u3060\u3051\u3067\u306a\u304f\u3001\u4eca\u307e\u3067\u691c\u53ce\u66f8\u767a\u884c\u30fb\u767a\u9001\u30fb\u53d7\u9818\u306b\u304b\u304b\u3063\u3066\u3044\u305f\u696d\u52d9\u3092\u52b9\u7387\u5316\u3067\u304d\u308b\u306e\u3067\u5fc5\u8981\u306a\u3068\u3053\u308d\u306b\u4eba\u6750\u30fb\u8cc7\u91d1\u306e\u6295\u5165\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002<span class=\"marker-under\">\u4eca\u3042\u308b\u4eba\u7684\u30ea\u30bd\u30fc\u30b9\u3092\u6700\u5927\u9650\u6d3b\u7528\u3057\u305f\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u5229\u76ca\u306b\u5bfe\u3059\u308b\u751f\u7523\u6027\u304c\u307b\u307c\u306a\u3044\u5358\u7d14\u696d\u52d9\u3092\u52b9\u7387\u5316\u3067\u304d\u308b\u96fb\u5b50\u4fdd\u5b58\u304c\u3001\u3084\u306f\u308a\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/span><\/p>\n<p>\u306a\u304a\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u306e\u3067\u3042\u308c\u3070<a href=\"https:\/\/denho.jp\/\" target=\"_blank\" rel=\"noopener\">DenHo<\/a>\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002DenHo\u3067\u3042\u308c\u3070\u3001\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u3059\u308b\u3060\u3051\u3067\u5e33\u7968\u5185\u306b\u3042\u308b\u753b\u50cf\u306e\u6587\u5b57\u3092\u30c6\u30ad\u30b9\u30c8\u30c7\u30fc\u30bf\u3078\u5909\u63db\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u306e\u969b\u624b\u52d5\u5165\u529b\u306e\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3055\u3089\u306a\u308b\u696d\u52d9\u52b9\u7387\u5316\u3092\u56f3\u308c\u307e\u3059\u3002\u305c\u3072\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u63a2\u3057\u51fa\u3057\u3084\u3059\u304f\u306a\u308b<\/h3>\n<p><span class=\"marker-under\">\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u3068\u63a2\u3057\u51fa\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3057\u305f\u30d5\u30a1\u30a4\u30eb\u306e\u540d\u79f0\u3092\u53d6\u5f15\u5148\u540d\u306a\u3069\u306b\u3057\u3066\u304a\u3051\u3070\u3001\u691c\u7d22\u306b\u30d2\u30c3\u30c8\u3059\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082\u691c\u53ce\u66f8\u3092\u63a2\u3059\u3068\u306a\u308a\u307e\u3059\u3068\u3001\u81a8\u5927\u306a\u6587\u66f8\u306e\u4e2d\u304b\u3089\u63a2\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3067\u306f\u6642\u9593\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3088\u306d\u3002<\/p>\n<p>\u3057\u304b\u3057\u691c\u7d22\u6a5f\u80fd\u3092\u7528\u3044\u308b\u3053\u3068\u3067\u3001\u308f\u305a\u304b\u6570\u79d2\u3067\u63a2\u3057\u51fa\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u691c\u7d22\u6a5f\u80fd\u306e\u5165\u529b\u6b04\u306b\u53d6\u5f15\u5148\u540d\u306a\u3069\u3092\u5165\u529b\u3001\u30af\u30ea\u30c3\u30af\u3059\u308c\u3070\u5bfe\u8c61\u306e\u691c\u53ce\u66f8\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4fdd\u5b58\u3055\u308c\u3066\u3044\u308b\u691c\u53ce\u66f8\u306e\u6570\u304c\u591a\u3051\u308c\u3070\u591a\u3044\u307b\u3069\u3001\u6642\u9593\u77ed\u7e2e\u52b9\u679c\u306f\u5927\u304d\u304f\u306a\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002\u696d\u52d9\u306e\u5927\u5e45\u306a\u52b9\u7387\u5316\u3092\u56f3\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u306e\u3067\u3042\u308c\u3070<a href=\"https:\/\/denho.jp\/\" target=\"_blank\" rel=\"noopener\">DenHo<\/a>\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002DenHo\u3067\u3042\u308c\u3070\u5168\u6587\u691c\u7d22\u6a5f\u80fd\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5bfe\u8c61\u306e\u691c\u53ce\u66f8\u3092\u3088\u308a\u30b9\u30e0\u30fc\u30ba\u306b\u63a2\u3057\u51fa\u305b\u307e\u3059\u3002\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3067\u304d\u308b<\/h3>\n<p><span class=\"marker-under\">\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u3068\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002<\/span>\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u7684\u306b\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u90f5\u9001\u8cbb\u7528\u3084\u5c01\u7b52\u30fb\u7d19\u4ee3\u30fb\u5370\u5237\u4ee3\u306a\u3069\u306e\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u90f5\u9001\u8cbb\u306b\u3064\u3044\u3066\u3044\u3048\u3070\u30011\u4ef6\u3067\u3042\u308c\u3070\u6c17\u306b\u306a\u3089\u306a\u3044\u3082\u306e\u3082\u4f55\u5341\u3001\u4f55\u767e\u4ef6\u3068\u306a\u308b\u3068\u30b3\u30b9\u30c8\u304c\u304b\u3055\u307f\u307e\u3059\u3088\u306d\u3002\u5c01\u7b52\u3084\u7528\u7d19\u306f1\u3064\u306e\u53d6\u5f15\u5148\u306b\u9001\u308b\u305f\u3081\u306b\u30011\u3064\u306e\u5c01\u7b52\u3068\u4e00\u5f0f\u306e\u66f8\u985e\u3092\u7528\u610f\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u96fb\u5b50\u5316\u306b\u3088\u308a\u3001\u3053\u306e\u3088\u3046\u306a\u624b\u9593\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<span class=\"marker-under\">\u305d\u308c\u3060\u3051\u3067\u306a\u304f\u5c01\u7b52\u306e\u4e2d\u306b\u66f8\u985e\u3092\u5165\u308c\u3066\u3044\u304f\u306a\u3069\u306e\u4f5c\u696d\u306b\u304b\u304b\u308b\u4eba\u4ef6\u8cbb\u3082\u524a\u6e1b\u53ef\u80fd\u3067\u3059\u3002<\/span>\u307e\u305f\u3001\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u5316\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5370\u5237\u6a5f\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u306e\u983b\u5ea6\u3092\u4e0b\u3052\u3001\u30a4\u30f3\u30af\u4ed5\u5165\u308c\u306e\u30b3\u30b9\u30c8\u3082\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u5316\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5927\u5e45\u306a\u30b3\u30b9\u30c8\u524a\u6e1b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2023%E5%B9%B4%E3%81%AB%E3%81%BE%E3%81%9F%E6%94%B9%E6%AD%A3%EF%BC%81%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%82%92%E5%AE%88%E3%82%8D%E3%81%86\"><\/span>2023\u5e74\u306b\u307e\u305f\u6539\u6b63\uff01\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3092\u5b88\u308d\u3046<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u3053\u3053\u3067\u4e00\u5ea6\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u89e3\u8aac\u3092\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u305d\u3082\u305d\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f<\/li>\n<li>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f2022\u5e74\u306b\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/li>\n<li>\u4ee4\u548c5\u5e74\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u4e00\u90e8\u5185\u5bb9\u304c\u5909\u5316<\/li>\n<\/ul>\n<h3>\u305d\u3082\u305d\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u96fb\u5b50\u4fdd\u5b58\u3092\u53ef\u80fd\u3068\u3059\u308b\u6cd5\u5f8b\u306e\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<blockquote><p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u3001\u7a0e\u52d9\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u3092\u53ef\u80fd\u3068\u3059\u308b\u6cd5\u5f8b<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/index.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u7279\u8a2d\u30b5\u30a4\u30c8<\/a>\uff082023\u5e747\u670815\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u5236\u5b9a\u3055\u308c\u308b\u307e\u3067\u306f\u3001\u7d19\u306b\u3088\u308b\u4fdd\u5b58\u304c\u30de\u30b9\u30c8\u3067\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u96fb\u5b50\u7684\u306b\u4f5c\u6210\u30fb\u6388\u53d7\u3057\u305f\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306f\u3001\u305d\u306e\u305f\u3073\u306b\u7d19\u306b\u51fa\u529b\u30fb\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u30fb\u4fdd\u5b58\u30fb\u5ec3\u68c4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u30b3\u30ec\u306f\u3069\u3046\u8003\u3048\u3066\u3082\u975e\u52b9\u7387\u3067\u3059\u3088\u306d\u3002<\/p>\n<p>\u305d\u3093\u306a\u3053\u3068\u3082\u3042\u308a\u3001\u653f\u5e9c\u306e\u3082\u3068\u306b\u306f\u95a2\u4fc2\u5404\u754c\u304b\u3089\u96fb\u5b50\u4fdd\u5b58\u8a8d\u53ef\u306e\u8981\u671b\u304c\u6765\u3066\u3044\u305f\u3068\u306e\u3053\u3068\u3002<\/p>\n<blockquote><p>\u9ad8\u5ea6\u60c5\u5831\u5316\u30fb\u30da\u30fc\u30d1\u30fc\u30ec\u30b9\u5316\u304c\u9032\u5c55\u3059\u308b\u4e2d\u3067\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u5206\u91ce\u3067\u3082\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u3092\u4f7f\u7528\u3057\u305f\u5e33\u7c3f\u66f8\u985e\u306e\u4f5c\u6210\u304c\u666e\u53ca\u3057\u3066\u304d\u3066\u304a\u308a\u3001\u7d4c\u6e08\u754c\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u95a2\u4fc2\u5404\u754c\u304b\u3089\u3001\u5e33\u7c3f\u66f8\u985e\u306e\u96fb\u78c1\u7684\u8a18\u9332\uff08\u3044\u308f\u3086\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\uff09\u53ca\u3073\u30de\u30a4\u30af\u30ed\u30d5\u30a3\u30eb\u30e0\u306b\u3088\u308b\u4fdd\u5b58\u306e\u5bb9\u8a8d\u306b\u3064\u3044\u3066\u3001\u304b\u306d\u3066\u304b\u3089\u5f37\u3044\u8981\u671b\u304c\u5bc4\u305b\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u653f\u5e9c\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u3046\u3057\u305f\u8981\u671b\u3092\u53d7\u3051\u3068\u3081\u3001\u898f\u5236\u7de9\u548c\u63a8\u9032\u8a08\u753b\u7b49\u306e\u95a3\u8b70\u6c7a\u5b9a\u3001\u7dca\u6025\u7d4c\u6e08\u5bfe\u7b56\u3001\u5e02\u5834\u958b\u653e\u554f\u984c\u82e6\u60c5\u51e6\u7406\u5bfe\u7b56\u672c\u90e8\u6c7a\u5b9a\u7b49\u306b\u304a\u3044\u3066\u3001\u5e73\u62109\u5e74\u5ea6\u672b\u307e\u3067\u306b\u3001\u5e33\u7c3f\u66f8\u985e\u306e\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308b\u4fdd\u5b58\u3092\u5bb9\u8a8d\u3059\u308b\u305f\u3081\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3053\u3068\u3092\u6c7a\u5b9a\u3057\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306a\u95a2\u4fc2\u5404\u754c\u304b\u3089\u306e\u8981\u671b\u3084\u653f\u5e9c\u5168\u4f53\u3068\u3057\u3066\u306e\u53d6\u7d44\u3092\u8e0f\u307e\u3048\u3001\u5e73\u621010\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u9069\u6b63\u516c\u5e73\u306a\u8ab2\u7a0e\u3092\u78ba\u4fdd\u3057\u3064\u3064\u7d0d\u7a0e\u8005\u7b49\u306e\u5e33\u7c3f\u4fdd\u5b58\u306b\u4fc2\u308b\u8ca0\u62c5\u8efd\u6e1b\u3092\u56f3\u308b\u7b49\u306e\u89b3\u70b9\u304b\u3089\u3001\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308b\u4fdd\u5b58\u5236\u5ea6\u7b49\u306e\u5275\u8a2d\u7b49\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/01.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u5236\u5ea6\u5275\u8a2d\u7b49\u306e\u80cc\u666f<\/a>\uff082023\u5e747\u670815\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u5e73\u62109\u5e74\u306f1997\u5e74\u3067\u3059\u306e\u3067\u300126\u5e74\u3082\u524d\u306e\u3053\u3068\u3067\u3059\u306d\u3002\u3061\u3087\u3046\u3069\u30d1\u30bd\u30b3\u30f3\u30fb\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u304c\u65e5\u672c\u3067\u666e\u53ca\u3057\u59cb\u3081\u305f\u9803\u3068\u63a8\u6e2c\u3067\u304d\u307e\u3059\u3002<span class=\"marker-under\">\u4e0a\u8a18\u8cc7\u6599\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300e\u5f37\u3044\u8981\u671b\u300f\u3068\u3044\u3046\u8a00\u8449\u304b\u3089\u5bdf\u3059\u308b\u306b\u3001\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u96fb\u5b50\u60c5\u5831\u3092\u53d6\u308a\u6271\u3046\u5fc5\u8981\u6027\u3068\u91cd\u8981\u6027\u304c\u3001\u591a\u304f\u306e\u696d\u754c\u3067\u8a8d\u8b58\u3055\u308c\u3060\u3057\u305f\u306e\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>\u305d\u306e\u7d50\u679c\u30011998\u5e74\uff08\u5e73\u621010\u5e74\uff09\u306b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u5236\u5b9a\u3055\u308c\u305f\u308f\u3051\u3067\u3059\u3002\u4eca\u3067\u306f\u5f53\u305f\u308a\u524d\u306e\u3088\u3046\u306b\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u30b3\u30b3\u306b\u81f3\u308b\u307e\u3067\u306b\u3053\u306e\u3088\u3046\u306a\u80cc\u666f\u304c\u3042\u3063\u305f\u306e\u3067\u3059\u306d\u3002<\/p>\n<p>\u305d\u3093\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u3059\u304c\u3001\u6642\u4ee3\u306e\u6d41\u308c\u3084\u60c5\u52e2\u306b\u3088\u3063\u3066\u305f\u3073\u305f\u3073\u6539\u6b63\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6b21\u304b\u3089\u306f\u76f4\u8fd1\u306e\u6539\u6b63\u5185\u5bb92\u3064\u3092\u89e3\u8aac\u3057\u307e\u3059\u306d\u3002<\/p>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f2022\u5e74\u306b\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/h3>\n<p><span class=\"marker-under\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f2022\u5e74\u306b\u6539\u6b63\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span>\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4fdd\u5b58\u533a\u5206<\/td>\n<td>2022\u5e74\u6539\u6b63\u306e\u5185\u5bb9<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<\/td>\n<td>1\uff0e\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u304c\u5ec3\u6b62<br \/>\n2\uff0e\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306b\u4fc2\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u3092\u6574\u5099<br \/>\n3\uff0e\u6700\u4f4e\u9650\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u96fb\u5b50\u5e33\u7c3f\u306b\u3064\u3044\u3066\u3082\u3001\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3088\u308b\u4fdd\u5b58\u304c\u53ef\u80fd<\/td>\n<\/tr>\n<tr>\n<td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/td>\n<td>1\uff0e\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u304c\u5ec3\u6b62<br \/>\n2\uff0e\u9069\u6b63\u4e8b\u52d9\u51e6\u7406\u8981\u4ef6\u304c\u5ec3\u6b62<br \/>\n3\uff0e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u8981\u4ef6\u304c\u7de9\u548c<br \/>\n4\uff0e\u691c\u7d22\u8981\u4ef6\u304c\u7de9\u548c<br \/>\n5\uff0e\u4e0d\u6b63\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u91cd\u52a0\u7b97\u7a0e\u306e\u52a0\u91cd\u63aa\u7f6e\u3092\u6574\u5099<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/td>\n<td>1\uff0e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u8981\u4ef6\u304c\u7de9\u548c<br \/>\n2\uff0e\u691c\u7d22\u8981\u4ef6\u304c\u7de9\u548c<br \/>\n3\uff0e\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316<br \/>\n4\uff0e\u7533\u544a\u6f0f\u308c\u7b49\u306b\u8ab2\u3055\u308c\u308b\u91cd\u52a0\u7b97\u7a0e\u304c10\uff05\u52a0\u91cd\u3055\u308c\u308b\u63aa\u7f6e\u3092\u6574\u5099<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021005-038.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/a>\uff082023\u5e747\u670815\u65e5\u6642\u70b9\uff09<\/p>\n<p>\u4fdd\u5b58\u533a\u5206\u306b\u3088\u3063\u3066\u6539\u6b63\u5185\u5bb9\u304c\u82e5\u5e72\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u4e2d\u3067\u3082\u691c\u53ce\u66f8\u306b\u7279\u306b\u95a2\u4fc2\u304c\u3042\u308b\u306e\u306f\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3068\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e2\u3064\u3002<\/p>\n<p>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u304a\u3044\u3066\u306f\u3001\u300e\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u304c\u5ec3\u6b62\u300f\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e8b\u524d\u627f\u8a8d\u306e\u305f\u3081\u306e\u6e96\u5099\u3084\u624b\u7d9a\u304d\u304c\u7701\u7565\u3055\u308c\u305f\u3068\u3044\u3046\u3053\u3068\u3002\u305d\u306e\u5206\u300e\u30b9\u30ad\u30e3\u30ca\u6a5f\u5668\u63a2\u3057\u300f\u306a\u3069\u3068\u3044\u3063\u305f\u3001\u672c\u5f53\u306b\u3059\u3079\u304d\u3053\u3068\u306b\u6642\u9593\u3084\u4eba\u54e1\u3092\u304b\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p><span class=\"marker-under\">\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u95a2\u3057\u307e\u3057\u3066\u306f\u3001\u306a\u3093\u3068\u3044\u3063\u3066\u3082\u300e\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316\u300f\u3055\u308c\u305f\u3053\u3068\u304c\u6700\u5927\u306e\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/span>\u4f8b\u3048\u3070PDF\u5316\u3055\u308c\u305f\u691c\u53ce\u66f8\u3092\u3001\u53d6\u5f15\u5148\u304b\u3089\u96fb\u5b50\u30e1\u30fc\u30eb\u306e\u6dfb\u4ed8\u30d5\u30a1\u30a4\u30eb\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u3068\u3057\u307e\u3059\u3088\u306d\u3002\u3059\u308b\u3068\u3001\u305d\u306e\u691c\u53ce\u66f8\u306f\u7d19\u306b\u51fa\u529b\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u5fc5\u305a\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u3001\u3053\u306e\u3068\u304d\u5358\u306b\u96fb\u5b50\u4fdd\u5b58\u3092\u3059\u308b\u3060\u3051\u3067\u306f\u30c0\u30e1\u3002\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3068\u540c\u69d8\u306b\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u3082\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002\u809d\u5fc3\u306e\u4fdd\u5b58\u8981\u4ef6\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4ee4\u548c5\u5e74\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u4e00\u90e8\u5185\u5bb9\u304c\u5909\u5316<\/h3>\n<p><span class=\"marker-under\">2022\u5e74\u306b\u6539\u6b63\u3055\u308c\u305f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306a\u306e\u3067\u3059\u304c\u3001\u5b9f\u306f\u305d\u306e1\u5e74\u5f8c\u3001\u4ee4\u548c5\u5e74\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u3082\u3046\u4e00\u5ea6\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002<\/span>\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4fdd\u5b58\u533a\u5206<\/td>\n<td>\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306e\u5185\u5bb9<\/td>\n<\/tr>\n<tr>\n<td>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58<\/td>\n<td>1\uff0e\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306b\u4fc2\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u300d\u3068\u306a\u308b\u66f8\u985e\u306e\u898b\u76f4\u3057\u3002\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\u57fa\u6e96\u671f\u9593(\uff12\u8ab2\u7a0e\u5e74\u5ea6\u524d)\u306e\u58f2\u4e0a\u9ad8\u304c\u300c1,000 \u4e07\u5186\u4ee5\u4e0b\u300d\u306e\u4fdd\u5b58\u7fa9\u52d9\u8005\u304b\u3089\u300c5,000 \u4e07\u5186\u4ee5\u4e0b\u300d\u306e\u4fdd\u5b58\u7fa9\u52d9\u8005\u306b\u62e1\u5927\u3002<br \/>\n2\uff0e\u5bfe\u8c61\u8005\u306b\u300c\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3057\u305f\u66f8\u9762\u3092\u3001\u53d6\u5f15\u5e74\u6708\u65e5\u305d\u306e\u4ed6\u306e\u65e5\u4ed8\u53ca\u3073\u53d6\u5f15\u5148\u3054\u3068\u306b\u6574\u7406\u3055\u308c\u305f\u72b6\u614b\u3067\u63d0\u793a\uff65\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u4fdd\u5b58\u7fa9\u52d9\u8005\u300d\u304c\u8ffd\u52a0\u3002<br \/>\n3\uff0e\u5165\u529b\u8005\u7b49\u60c5\u5831\u306e\u78ba\u8a8d\u8981\u4ef6\u304c\u4e0d\u8981\u3002<br \/>\n4\uff0e\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u63aa\u7f6e\u3055\u308c\u305f\u300c\u5ba5\u6055\u63aa\u7f6e\u300d\u306f\u3001\u9069\u7528\u671f\u9650\uff08\u4ee4\u548c\uff15\u5e74 12 \u6708 31 \u65e5\uff09\u3092\u3082\u3063\u3066\u5ec3\u6b62\u3002<br \/>\n5\uff0e\u6539\u3056\u3093\u9632\u2f4c\u3084\u691c\u7d22\u6a5f\u80fd\u306a\u3069\u4fdd\u5b58\u6642\u306b\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u306b\u6cbf\u3063\u305f\u5bfe\u5fdc\u306f\u4e0d\u8981\u3068\u306a\u308a\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u5358\u306b\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u203b4<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0023003-082.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5185\u5bb9\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u301c\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306e\u6982\u8981\u301c<\/a>\uff082023\u5e747\u670815\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<br \/>\n\u203b4\uff1a\u5ba5\u6055\u63aa\u7f6e\u306e\u5185\u5bb9\u304c<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2023\/20221223taikou.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u672c\u5247\uff0882\u30da\u30fc\u30b8\uff5c\uff083\uff09\u306e\u2461\uff09<\/a>\u306b\u76db\u308a\u8fbc\u307e\u308c\u3001\u6761\u4ef6\u3092\u6e80\u305f\u305b\u30702024\u5e741\u67081\u65e5\u4ee5\u964d\u3082\u3001\u96fb\u78c1\u7684\u8a18\u9332\u3092\u7d19\u306b\u51fa\u529b\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u300e\u5165\u529b\u8005\u7b49\u60c5\u5831\u306e\u78ba\u8a8d\u8981\u4ef6\u304c\u4e0d\u8981\u300f\u306a\u3069\u3001\u57fa\u672c\u7684\u306b\u306f\u7de9\u548c\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u305d\u306e\u4e2d\u3067\u3082\u6ce8\u76ee\u3059\u3079\u304d\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u300e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u5358\u306b\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u300f\u3067\u3059\u3002<span class=\"marker-under\">\u308f\u304b\u308a\u306b\u304f\u3044\u8868\u73fe\u306a\u306e\u3067\u3059\u304c\u3001\u8981\u306f\u7d19\u306b\u51fa\u529b\u3057\u3066\u300e\u5358\u306b\u4fdd\u5b58\u3059\u308b\u300f\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u305f\u306e\u3067\u3059\u3002<\/span><\/p>\n<p>2022\u5e74\u306e\u6539\u6b63\u3067\u306f\u300e\u96fb\u5b50\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u300f\u3060\u3063\u305f\u306e\u306b\u3001\u305d\u306e1\u5e74\u5f8c\u306b\u306f\u300e\u7d19\u306b\u4fdd\u5b58\u3057\u3066\u3082OK\u300f\u3068\u3001\u8a71\u304c180\u5ea6\u5909\u308f\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002\u7d19\u306b\u4e3b\u529b\u3057\u3066\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u30fb\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u30e1\u30a4\u30f3\u306e\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u3042\u308a\u304c\u305f\u3044\u5909\u66f4\u70b9\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p><span class=\"marker-under\">\u305f\u3060\u3057\u7d19\u306b\u51fa\u529b\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u3001\u4ee5\u4e0b2\u70b9\u4e21\u65b9\u306b\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u306e\u307f\u3067\u3059\u3002<\/span><\/p>\n<blockquote><p>\u30a4\uff1a\u4fdd\u5b58\u6642\u306b\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u306b\u5f93\u3063\u3066\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u2ed1\u304c\u76f8\u5f53\u306e\u7406\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u308b\u5834\u5408\uff08\u4e8b\u524d\u7533\u8acb\u7b49\u306f\u4e0d\u8981\uff09<br \/>\n\u30ed\uff1a\u7a0e\u52d9\u8abf\u67fb\u7b49\u306e\u969b\u306b\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u300c\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u300d\u53ca\u3073\u305d\u306e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3057\u305f\u66f8\u9762\u306e\u63d0\u793a\uff65\u63d0\u51fa\u306e\u6c42\u3081\u306b\u305d\u308c\u305e\u308c\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0023003-082.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5185\u5bb9\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u301c\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306e\u6982\u8981\u301c<\/a>\uff082023\u5e747\u670815\u65e5\u6642\u70b9\uff09<\/p><\/blockquote>\n<p>\u3069\u306e\u4f01\u696d\u3067\u3082\u597d\u304d\u306a\u3088\u3046\u306b\u7d19\u306b\u51fa\u529b\u3057\u3066\u4fdd\u5b58\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3002\u7279\u306b\u30a4\u306e\u300e\u6240\u8f44\u7a0e\u52d9\u7f72\u2ed1\u304c\u76f8\u5f53\u306e\u7406\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u308b\u5834\u5408\u300f\u306e\u5177\u4f53\u4f8b\u304c\u3001\u4eca\u306e\u3068\u3053\u308d\u307e\u3060\u660e\u793a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u300e\u8cb4\u793e\u306e\u5834\u5408\u3060\u3068\u7d19\u4fdd\u5b58\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u300f\u3068\u3001\u6025\u306b\u8a00\u308f\u308c\u3066\u3057\u307e\u3046\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u30ea\u30b9\u30af\u3092\u8003\u3048\u307e\u3059\u3068\u3001\u3084\u306f\u308a\u57fa\u672c\u7684\u306b\u306f\u96fb\u5b50\u4fdd\u5b58\u3057\u305f\u65b9\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002\u4eca\u306e\u3046\u3061\u306b\u691c\u53ce\u66f8\u306e\u96fb\u5b50\u4fdd\u5b58\u306e\u6e96\u5099\u3092\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E8%A6%81%E5%AF%BE%E5%BF%9C%EF%BC%81%E6%A4%9C%E5%8F%8E%E6%9B%B8%E3%82%92%E9%9B%BB%E5%AD%90%E4%BF%9D%E5%AD%98%E3%81%99%E3%82%8B%E6%96%B9%E6%B3%95%E3%81%A8%E8%A6%81%E4%BB%B6\"><\/span>\u8981\u5bfe\u5fdc\uff01\u691c\u53ce\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u65b9\u6cd5\u3068\u8981\u4ef6<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u691c\u53ce\u66f8\u306e\u96fb\u5b50\u4fdd\u5b58\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7d19\u3067\u53d7\u3051\u53d6\u3063\u305f\u691c\u53ce\u66f8\u306f\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/li>\n<li>\u96fb\u5b50\u7684\u306b\u53d7\u3051\u53d6\u3063\u305f\u3089\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/li>\n<\/ul>\n<h3>\u7d19\u3067\u53d7\u3051\u53d6\u3063\u305f\u691c\u53ce\u66f8\u306f\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/h3>\n<p><span class=\"marker-under\">\u7d19\u3067\u53d7\u3051\u53d6\u3063\u305f\u691c\u53ce\u66f8\u3092\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u5b88\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<div class=\"note_box\">\uf06c\t\u5165\u529b\u671f\u9593\u306e\u5236\u9650<\/p>\n<ul>\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\u5e747\u67088\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\u5e747\u670815\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\u3002\u305f\u3060\u3057\u3001\u8a8d\u5b9a\u30bf\u30a4\u30e0\u30b5\u30fc\u30d0\u30fc\u304b\u3089\u6642\u523b\u3092\u53d6\u5f97\u3059\u308b\u7b2c\u4e09\u8005\u306e\u904b\u55b6\u3059\u308b\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u307f\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u306a\u304f\u3066\u3082OK<br \/>\n\u203b3\uff1a\u4e00\u822c\u66f8\u985e\u3092\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3059\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u4e92\u95a2\u9023\u6027\u306e\u78ba\u4fdd\u304c\u4e0d\u8981<\/div>\n<p>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306a\u3069\u3067\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3057\u305f\u691c\u53ce\u66f8\u306e\u4fe1\u7528\u6027\u3092\u78ba\u4fdd\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<span class=\"marker-under\">\u3053\u308c\u3092\u300e\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u300f\u3068\u8a00\u3044\u307e\u3059\u3002<\/span>\u4f8b\u3048\u3070\u96fb\u5b50\u4fdd\u5b58\u3055\u308c\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u308c\u304c\u6539\u3056\u3093\u3060\u3089\u3051\u306e\u691c\u53ce\u66f8\u3067\u306f\u7a0e\u52d9\u8abf\u67fb\u306e\u5f79\u306b\u7acb\u3061\u307e\u305b\u3093\u3088\u306d\u3002\u305d\u306e\u3088\u3046\u306a\u4e0d\u6b63\u3092\u9632\u3050\u305f\u3081\u306b\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306a\u3069\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u691c\u53ce\u66f8\u306b\u5fc5\u8981\u306a\u306e\u306f\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u96fb\u5b50\u4fdd\u5b58\u3055\u308c\u3066\u3044\u308b\u691c\u53ce\u66f8\u3092\u3001\u4efb\u610f\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8868\u793a\u30fb\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3057\u3066\u63d0\u51fa\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<span class=\"marker-under\">\u3053\u308c\u3092\u300e\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u300f\u3068\u547c\u3073\u307e\u3059\u3002<\/span><\/p>\n<p>\u306a\u305c\u3053\u306e\u3088\u3046\u306a\u30eb\u30fc\u30eb\u304c\u3042\u308b\u306e\u304b\u3068\u8a00\u3044\u307e\u3059\u3068\u3001\u4eee\u306b\u771f\u5b9f\u6027\u3092\u78ba\u4fdd\u3057\u3066\u4fdd\u5b58\u3092\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u308c\u3092\u7a0e\u52d9\u8077\u54e1\u306b\u63d0\u793a\u3067\u304d\u306a\u3051\u308c\u3070\u610f\u5473\u304c\u306a\u3044\u304b\u3089\u3067\u3059\u3002\u4e0b\u624b\u3092\u3059\u308b\u3068\u300c\u305d\u306e\u3088\u3046\u306a\u691c\u53ce\u66f8\u306f\u5b58\u5728\u3057\u306a\u3044\u300d\u3068\u5224\u65ad\u3055\u308c\u3001\u865a\u507d\u7533\u544a\u3068\u307f\u306a\u3055\u308c\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u4e8b\u614b\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3082\u691c\u53ce\u66f8\u3092\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3057\u305f\u969b\u306f\u3001\u8a72\u5f53\u66f8\u985e\u304c\u691c\u7d22\u306b\u30d2\u30c3\u30c8\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u306d\u3002\u305d\u3057\u3066\u3001\u6b63\u5e38\u306b\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3067\u304d\u308b\u304b\u307e\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u4e8b\u524d\u306b\u4e00\u901a\u308a\u78ba\u8a8d\u3057\u3066\u304a\u3051\u3070\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u614c\u3066\u308b\u3053\u3068\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u96fb\u5b50\u7684\u306b\u53d7\u3051\u53d6\u3063\u305f\u3089\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/h3>\n<p><span class=\"marker-under\">\u5148\u307b\u3069\u89e6\u308c\u307e\u3057\u305f\u3088\u3046\u306b\u96fb\u5b50\u7684\u306b\u53d7\u3051\u53d6\u3063\u305f\u691c\u53ce\u66f8\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6\u306b\u6cbf\u3063\u3066\u96fb\u5b50\u4fdd\u5b58\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span>\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3002<\/p>\n<div class=\"note_box\">\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 \/>\n1\uff0e\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u4ed8\u3055\u308c\u305f\u5f8c\u3001\u53d6\u5f15\u60c5\u5831\u306e\u6388\u53d7\u3092\u884c\u3046<br \/>\n2\uff0e\u53d6\u5f15\u60c5\u5831\u306e\u6388\u53d7\u5f8c\u3001\u901f\u3084\u304b\u306b\uff08\u53c8\u306f\u305d\u306e\u696d\u52d9\u306e\u51e6\u7406\u306b\u4fc2\u308b\u901a\u5e38\u306e\u671f\u9593\u3092\u7d4c\u904e\u3057\u305f\u5f8c\u3001\u901f\u3084\u304b\u306b\uff09\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u3059<br \/>\n3\uff0e\u8a18\u9332\u4e8b\u9805\u306e\u8a02\u6b63\u30fb\u524a\u9664\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u3001\u3053\u308c\u3089\u306e\u4e8b\u5b9f\u53ca\u3073\u5185\u5bb9\u3092\u78ba\u8a8d\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u53c8\u306f\u8a18\u9332\u4e8b\u9805\u306e\u8a02\u6b63\u30fb\u524a\u9664\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u30b7\u30b9\u30c6\u30e0\u3067\u53d6\u5f15\u60c5\u5831\u306e\u6388\u53d7\u304a\u3088\u3073\u4fdd\u5b58\u3092\u884c\u3046<br \/>\n4\uff0e\u6b63\u5f53\u306a\u7406\u7531\u304c\u306a\u3044\u8a02\u6b63\u30fb\u524a\u9664\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u51e6\u7406\u898f\u5b9a\u3092\u5b9a\u3081\u3001\u305d\u306e\u898f\u5b9a\u306b\u6cbf\u3063\u305f\u904b\u7528\u3092\u884c\u3046<\/p>\n<p>\u53ef\u8996\u6027\u306e\u78ba\u4fdd<br \/>\n1\uff0e\u4fdd\u5b58\u5834\u6240\u306b\u3001\u96fb\u5b50\u8a08\u7b97\u6a5f\uff08\u30d1\u30bd\u30b3\u30f3\u7b49\uff09\u3001\u30d7\u30ed\u30b0\u30e9\u30e0\u3001\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3001\u30d7\u30ea\u30f3\u30bf\u53ca\u3073\u3053\u308c\u3089\u306e\u64cd\u4f5c\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u5099\u3048\u4ed8\u3051\u3001\u753b\u9762\u30fb\u66f8\u9762\u306b\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u53ca\u3073\u660e\u77ad\u306a\u72b6\u614b\u3067\u901f\u3084\u304b\u306b\u51fa\u529b\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068<br \/>\n2\uff0e\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6982\u8981\u66f8\u3092\u5099\u3048\u4ed8\u3051\u308b\u3053\u3068<br \/>\n3\uff0e\u691c\u7d22\u6a5f\u80fd\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\u5e747\u670815\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\u5e747\u670815\u65e5\u6642\u70b9\uff09<\/div>\n<p><span class=\"marker-under\">\u57fa\u672c\u7684\u306b\u306f\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3068\u540c\u69d8\u306b\u3001\u771f\u5b9f\u6027\u304a\u3088\u3073\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u304c\u30de\u30b9\u30c8\u3002<\/span>\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u306b\u95a2\u3057\u3066\u306f\u3001\u3069\u308c\u304b1\u3064\u3067\u3082\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3067\u304d\u308b\u3001\u3082\u3057\u304f\u306f\u8a02\u6b63\u3084\u524a\u9664\u306e\u5c65\u6b74\u3092\u6b8b\u305b\u308b\u96fb\u5b50\u4fdd\u5b58\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308c\u3070\u3001\u6761\u4ef6\u3092\u30af\u30ea\u30a2\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u691c\u7d22\u6a5f\u80fd\u306b\u95a2\u3057\u307e\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\u2460\u6539\u6b63\u5f8c\u3001\u8a18\u9332\u9805\u76ee\u306f\u53d6\u5f15\u5e74\u6708\u3001\u53d6\u5f15\u91d1\u984d\u3001\u53d6\u5f15\u5148\u306b\u9650\u5b9a<br \/>\n\u2461\u65e5\u4ed8\u53c8\u306f\u91d1\u984d\u306e\u7bc4\u56f2\u6307\u5b9a\u306b\u3088\u308a\u691c\u7d22\u51fa\u6765\u308b\u3053\u3068<br \/>\n\u2462\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\u51fa\u6765\u308b\u3053\u3068<\/p>\n<p>\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\u3061\u2461\u2462\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<\/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\u5e747\u670815\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p><span class=\"marker-under\">\u691c\u7d22\u6a5f\u80fd\u306b\u95a2\u3057\u307e\u3057\u3066\u306f\u30013\u3064\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\u305d\u306e\u305f\u3081\u96fb\u5b50\u53d6\u5f15\u306b\u3066\u6388\u53d7\u3057\u305f\u691c\u53ce\u66f8\u306f\u3001\u30d5\u30a1\u30a4\u30eb\u540d\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"note_box\">\u3010\u691c\u7d22\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u30d5\u30a1\u30a4\u30eb\u540d\u306e\u4f8b\u3011<br 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