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title=\"CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u7d4c\u7406\u306e\u300c\u57fa\u672c\u300d\u304b\u3089\u300c\u5fdc\u7528\u300d\u307e\u3067\u4e38\u308f\u304b\u308a\uff01\">CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u7d4c\u7406\u306e\u300c\u57fa\u672c\u300d\u304b\u3089\u300c\u5fdc\u7528\u300d\u307e\u3067\u4e38\u308f\u304b\u308a\uff01<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/tyobo-syotokuzei\/#%E3%81%AA%E3%81%9CCPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%E3%81%A7%E5%AE%9F%E5%8B%99%E3%81%AE%E3%80%8C%E5%9F%BA%E6%9C%AC%E3%80%8D%E3%81%8B%E3%82%89%E3%80%8C%E5%BF%9C%E7%94%A8%E3%80%8D%E3%81%BE%E3%81%A7%E7%90%86%E8%A7%A3%E3%81%A7%E3%81%8D%E3%82%8B%E3%81%AE%E3%81%8B\" title=\"\u306a\u305cCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u5b9f\u52d9\u306e\u300c\u57fa\u672c\u300d\u304b\u3089\u300c\u5fdc\u7528\u300d\u307e\u3067\u7406\u89e3\u3067\u304d\u308b\u306e\u304b\">\u306a\u305cCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u5b9f\u52d9\u306e\u300c\u57fa\u672c\u300d\u304b\u3089\u300c\u5fdc\u7528\u300d\u307e\u3067\u7406\u89e3\u3067\u304d\u308b\u306e\u304b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/tyobo-syotokuzei\/#CPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%E3%81%8C%E5%AE%8C%E5%85%A8%E7%84%A1%E6%96%99%E3%81%A7%E5%88%A9%E7%94%A8%E3%81%A7%E3%81%8D%E3%82%8B%E7%90%86%E7%94%B1\" title=\"CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u304c\u5b8c\u5168\u7121\u6599\u3067\u5229\u7528\u3067\u304d\u308b\u7406\u7531\">CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u304c\u5b8c\u5168\u7121\u6599\u3067\u5229\u7528\u3067\u304d\u308b\u7406\u7531<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/tyobo-syotokuzei\/#%E7%B4%AF%E8%A8%88%E7%99%BB%E9%8C%B2%E8%80%85%E6%95%B0%E3%81%AF80%E4%B8%87%E4%BA%BA%E3%82%92%E7%AA%81%E7%A0%B4\" title=\"\u7d2f\u8a08\u767b\u9332\u8005\u6570\u306f80\u4e07\u4eba\u3092\u7a81\u7834\">\u7d2f\u8a08\u767b\u9332\u8005\u6570\u306f80\u4e07\u4eba\u3092\u7a81\u7834<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/tyobo-syotokuzei\/#CPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%E3%81%AE%E5%AE%9F%E5%8B%99%E8%AC%9B%E5%BA%A7%E3%82%92%E5%8F%97%E8%AC%9B%E3%81%97%E3%81%9F%E6%96%B9%E3%81%AE%E5%A3%B0\" title=\"CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u5b9f\u52d9\u8b1b\u5ea7\u3092\u53d7\u8b1b\u3057\u305f\u65b9\u306e\u58f0\">CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u5b9f\u52d9\u8b1b\u5ea7\u3092\u53d7\u8b1b\u3057\u305f\u65b9\u306e\u58f0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/tyobo-syotokuzei\/#%E3%83%A1%E3%83%BC%E3%83%AB%E3%82%A2%E3%83%89%E3%83%AC%E3%82%B9%E7%99%BB%E9%8C%B2%E3%81%A0%E3%81%91%E3%81%A7%E5%85%A8%E3%82%B3%E3%83%B3%E3%83%86%E3%83%B3%E3%83%84%E3%81%8C%E5%88%A9%E7%94%A8%E5%8F%AF%E8%83%BD\" title=\"\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u767b\u9332\u3060\u3051\u3067\u5168\u30b3\u30f3\u30c6\u30f3\u30c4\u304c\u5229\u7528\u53ef\u80fd\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u767b\u9332\u3060\u3051\u3067\u5168\u30b3\u30f3\u30c6\u30f3\u30c4\u304c\u5229\u7528\u53ef\u80fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/tyobo-syotokuzei\/#%E3%81%93%E3%81%AE%E3%82%B3%E3%83%A9%E3%83%A0%E3%82%92%E8%AA%AD%E3%82%93%E3%81%A7%E3%81%84%E3%82%8B%E3%81%82%E3%81%AA%E3%81%9F%E3%81%AB%E3%81%8A%E3%81%99%E3%81%99%E3%82%81%E3%81%AE%E3%82%B3%E3%83%BC%E3%82%B9\" title=\"\u3053\u306e\u30b3\u30e9\u30e0\u3092\u8aad\u3093\u3067\u3044\u308b\u3042\u306a\u305f\u306b\u304a\u3059\u3059\u3081\u306e\u30b3\u30fc\u30b9\">\u3053\u306e\u30b3\u30e9\u30e0\u3092\u8aad\u3093\u3067\u3044\u308b\u3042\u306a\u305f\u306b\u304a\u3059\u3059\u3081\u306e\u30b3\u30fc\u30b9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/tyobo-syotokuzei\/#%E3%81%BE%E3%81%A8%E3%82%81\" title=\"\u307e\u3068\u3081\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%B8%B3%E7%B0%BF%E3%81%A8%E3%81%AF\"><\/span>\u5e33\u7c3f\u3068\u306f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u5e33\u7c3f\u3068\u306f\u3001\u4e8b\u696d\u306e\u53ce\u5165\u3084\u7d4c\u8cbb\u306a\u3069\u306e\u304a\u91d1\u306e\u6d41\u308c\u304c\u8a18\u9332\u3055\u308c\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6240\u5f97\u7a0e\u6cd5\u3067\u306f\u3001\u4e8b\u696d\u6240\u5f97\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u307e\u305f\u306f\u5c71\u6797\u6240\u5f97\uff08\u4ee5\u4e0b\u300c\u4e8b\u696d\u6240\u5f97\u7b49\u300d\uff09\u304c\u751f\u3058\u308b\u696d\u52d9\u3092\u884c\u3046\u3059\u3079\u3066\u306e\u4e8b\u696d\u8005\u306b\u3001\u4ee5\u4e0b\u306e3\u70b9\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002*1<\/p>\n\n\n\n<ul>\n<li>\u5e33\u7c3f\u306e\u5099\u3048\u4ed8\u3051<\/li>\n\n\n\n<li>\u696d\u52d9\u306b\u4fc2\u308b\u53d6\u5f15\u306e\u8a18\u9332<\/li>\n\n\n\n<li>\u4e00\u5b9a\u671f\u9593\u306e\u4fdd\u5b58\u7fa9\u52d9<\/li>\n<\/ul>\n\n\n\n<p>\u307e\u305f\u4f1a\u793e\u6cd5\u3067\u3082\u3001\u3059\u3079\u3066\u306e\u4e8b\u696d\u8005\u306f\u4f1a\u8a08\u5e33\u7c3f\u306e\u4f5c\u6210\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002*2\u3000<\/p>\n\n\n\n<p>\u5e33\u7c3f\u306f\u3001\u6c7a\u7b97\u66f8\u306e\u57fa\u3068\u306a\u308b\u8cc7\u6599\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u4f5c\u6210\u306f\u5fc5\u9808\u3067\u3059\u3002\u4f5c\u6210\u3092\u6020\u308b\u3068100\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1\u3092\u547d\u3058\u3089\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u4e8b\u696d\u3092\u884c\u3046\u4e0a\u3067\u5207\u3063\u3066\u3082\u5207\u308a\u96e2\u305b\u306a\u3044\u3082\u306e\u3067\u3059\u3002*3<\/p>\n\n\n\n<p>\u5e33\u7c3f\u306e\u7a2e\u985e\u306f\u3001<strong>\u300c\u4e3b\u8981\u7c3f\u300d\u3068\u300c\u88dc\u52a9\u7c3f\u300d\u306e2\u3064\u306b\u5927\u5225\u3055\u308c\u307e\u3059<\/strong>\u3002<\/p>\n\n\n\n<p><br>\u4e3b\u8981\u7c3f\u306f\u65e5\u3005\u767a\u751f\u3059\u308b\u53d6\u5f15\u306e\u3059\u3079\u3066\u3092\u8a18\u9332\u3059\u308b\u5e33\u7c3f\u3067\u3001<\/p>\n\n\n\n<ul>\n<li>\u7dcf\u52d8\u5b9a\u5143\u5e33<\/li>\n\n\n\n<li>\u4ed5\u8a33\u5e33<\/li>\n<\/ul>\n\n\n\n<p>\u306e2\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u88dc\u52a9\u7c3f\u306f\u3001\u4e3b\u8981\u7c3f\u3092\u88dc\u5b8c\u3059\u308b\u305f\u3081\u306b\u4f5c\u6210\u3055\u308c\u308b\u5e33\u7c3f\u3067\u696d\u7a2e\u306b\u3088\u3063\u3066\u7a2e\u985e\u306f\u3055\u307e\u3056\u307e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e3b\u306a\u88dc\u52a9\u7c3f\u306f\u3001<\/p>\n\n\n\n<ul>\n<li>\u73fe\u91d1\u51fa\u7d0d\u5e33<\/li>\n\n\n\n<li>\u9810\u91d1\u51fa\u7d0d\u5e33<\/li>\n\n\n\n<li>\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33<\/li>\n\n\n\n<li>\u5f97\u610f\u5148\u5143\u5e33\uff08\u58f2\u639b\u5e33\uff09<\/li>\n\n\n\n<li>\u4ed5\u5165\u5148\u5143\u5e33\uff08\u8cb7\u639b\u5e33\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5e33\u7c3f\u306f\u5358\u306b\u7a0e\u91d1\u306e\u8a08\u7b97\u3092\u884c\u3046\u305f\u3081\u3060\u3051\u3067\u306a\u304f\u3001\u65e5\u3005\u306e\u53d6\u5f15\u8a18\u9332\u306e\u628a\u63e1\u304b\u3089\u3001\u8ca1\u653f\u72b6\u6cc1\u3084\u7d4c\u55b6\u72b6\u6cc1\u306e\u628a\u63e1\u306b\u3064\u306a\u304c\u308b\u305f\u3081\u3001\u4e8b\u696d\u7d4c\u55b6\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u62c5\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003*1\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_2.htm\">\u56fd\u7a0e\u5e81\u3000\u8a18\u5e33\u3084\u5e33\u7c3f\u7b49\u4fdd\u5b58\u30fb\u9752\u8272\u7533\u544a<\/a><\/p>\n\n\n\n<p>\u53c2\u8003*2\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=417AC0000000086\">\u4f1a\u793e\u6cd5 \u7b2c432\u6761\u4f1a\u793e\u6cd5\uff08\u5e73\u6210\u5341\u4e03\u5e74\u6cd5\u5f8b\u7b2c\u516b\u5341\u516d\u53f7\uff09<\/a><\/p>\n\n\n\n<p>\u53c2\u8003*3\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=417AC0000000086\">\u4f1a\u793e\u6cd5\u7b2c976\u67618\u9805\u4f1a\u793e\u6cd5\uff08\u5e73\u6210\u5341\u4e03\u5e74\u6cd5\u5f8b\u7b2c\u516b\u5341\u516d\u53f7\uff09<\/a><\/p>\n\n\n\n<p>\u6b21\u306b\u5e33\u7c3f\u306e\u4ed8\u3051\u65b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%B8%B3%E7%B0%BF%E3%81%AE%E4%BB%98%E3%81%91%E6%96%B9\"><\/span>\u5e33\u7c3f\u306e\u4ed8\u3051\u65b9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u5e33\u7c3f\u306e\u4ed8\u3051\u65b9\u306b\u306f\u3001<strong>\u300c\u5358\u5f0f\u7c3f\u8a18\u300d\u3068\u300c\u8907\u5f0f\u7c3f\u8a18\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%8D%98%E5%BC%8F%E7%B0%BF%E8%A8%98%E3%81%A8%E3%81%AF\"><\/span>\u5358\u5f0f\u7c3f\u8a18\u3068\u306f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u5358\u5f0f\u7c3f\u8a18\u3068\u306f\u3001\u3059\u3079\u3066\u306e\u4f1d\u7968\u3092<strong>\u73fe\u91d1\u306e\u51fa\u5165\u308a\u306e\u4e00\u70b9\u306e\u307f\u306b\u30d5\u30a9\u30fc\u30ab\u30b9\u3092\u3042\u3066\u8a18\u9332\u3057\u3066\u3044\u304f\u65b9\u6cd5<\/strong>\u3067\u3059\u3002\u53d6\u5f15\u3067\u767a\u751f\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u30821\u3064\u3060\u3051\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\uff1a4\u67085\u65e5\u306b\u3001\u5546\u54c1\u3092200\u4e07\u5186\u3067\u58f2\u308a\u4e0a\u3052\u305f\u3002\u4ee3\u91d1\u306f\u7fcc\u6708\u672b\u306b\u73fe\u91d1\u56de\u53ce\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u8a18\u9332\u7121\u3057<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f8b\uff1a4\u67085\u65e5\u306b\u58f2\u308a\u4e0a\u3052\u305f\u5546\u54c1\u306e\u4ee3\u91d1\u3092\u30015\u670831\u65e5\u306b\u73fe\u91d1\u56de\u53ce\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>5\u670831\u65e5\u3000\u53ce\u5165\u3000\u58f2\u4e0a\u30002,000,000\u5186\u3000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f8b\uff1a6\u67085\u65e5\u306b\u3001\u5546\u54c1100\u4e07\u5186\u3092\u639b\u3067\u4ed5\u5165\u308c\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u8a18\u9332\u7121\u3057<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f8b\uff1a7\u670831\u65e5\u306b\u3001\u639b\u3067\u4ed5\u5165\u308c\u305f\u5546\u54c1\u306e\u4ee3\u91d1\u3092\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>7\u670831\u65e5\u3000\u652f\u51fa\u3000\u4ed5\u5165\u30001,000,000\u5186\u3000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5358\u5f0f\u7c3f\u8a18\u3067\u4f1d\u7968\u3092\u6574\u7406\u3059\u308b\u3068\u300c\u53ce\u652f\u8a08\u7b97\u66f8\u300d\u304c\u3067\u304d\u3042\u304c\u308a\u307e\u3059\u3002\u53ce\u652f\u8a08\u7b97\u66f8\u306f\u300c \u53ce\u5165\u300d\u3068\u300c \u652f\u51fa\u300d\u3001\u53ce\u5165\u304b\u3089\u652f\u51fa\u3092\u5dee\u3057\u5f15\u3044\u305f\u300c\u6b8b\u9ad8\u300d\u3068\u3044\u30463\u3064\u306e\u6b04\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u304a\u5c0f\u9063\u3044\u5e33\u3084\u5bb6\u8a08\u7c3f\u3082\u5358\u5f0f\u7c3f\u8a18\u306e\u539f\u5247\u3067\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5358\u5f0f\u5e33\u7c3f\u306e\u53ce\u652f\u8a08\u7b97\u66f8<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u53ce\u5165<\/strong><br>\u58f2\u4e0a\u9ad8200\u4e07<\/td><\/tr><tr><td><strong>\u652f\u51fa<\/strong><br>\u4ed5\u5165\u3000100\u4e07<\/td><\/tr><tr><td><strong>\u6b8b\u9ad8<\/strong>\u3000\u3000\u3000100\u4e07<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%A4%87%E5%BC%8F%E7%B0%BF%E8%A8%98%E3%81%A8%E3%81%AF\"><\/span>\u8907\u5f0f\u7c3f\u8a18\u3068\u306f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8907\u5f0f\u7c3f\u8a18\u306f\u3001<strong>1\u3064\u306e\u53d6\u5f15\u30922\u3064\u306e\u8996\u70b9\u304b\u3089\u773a\u3081<\/strong>\u3001\u305d\u308c\u3092\u300c\u8cc7\u7523\u300d\u300c\u8ca0\u50b5\u300d\u300c\u7d14\u8cc7\u7523\u300d\u300c\u8cbb\u7528\u300d\u300c\u53ce\u76ca\u300d\u306e5\u3064\u306b\u4ed5\u8a33\u3057\u3066\u8a18\u9332\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u52d8\u5b9a\u79d1\u76ee\u306f\u501f\u65b9\u3068\u8cb8\u65b9\u3067\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\uff1a4\u67085\u65e5\u306b\u3001\u5546\u54c1\u3092200\u4e07\u5186\u3067\u58f2\u308a\u4e0a\u3052\u3001\u4ee3\u91d1\u306f\u7fcc\u6708\u672b\u306b\u73fe\u91d1\u56de\u53ce\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u65e5\u4ed8<\/td><td>\u501f\u65b9\u79d1\u76ee<\/td><td>\u501f\u65b9\u91d1\u984d<\/td><td>\u8cb8\u65b9\u79d1\u76ee<\/td><td>\u8cb8\u65b9\u91d1\u984d<\/td><td>\u6458\u8981<\/td><\/tr><tr><td>4\u67085\u65e5<\/td><td>\u58f2\u639b\u91d1<\/td><td>2,000,000\u5186<\/td><td>\u58f2\u4e0a<\/td><td>2,000,000\u5186<\/td><td>\u5546\u54c1\u58f2\u4e0a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f8b\uff1a4\u67085\u65e5\u306b\u58f2\u308a\u4e0a\u3052\u305f\u5546\u54c1\u306e\u4ee3\u91d1\u3092\u30015\u670831\u65e5\u306b\u73fe\u91d1\u56de\u53ce\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u65e5\u4ed8<\/td><td>\u501f\u65b9\u79d1\u76ee<\/td><td>\u501f\u65b9\u91d1\u984d<\/td><td>\u8cb8\u65b9\u79d1\u76ee<\/td><td>\u8cb8\u65b9\u91d1\u984d<\/td><td>\u6458\u8981<\/td><\/tr><tr><td>5\u670831\u65e5<\/td><td>\u73fe\u91d1<\/td><td>2,000,000\u5186<\/td><td>\u58f2\u639b\u91d1<\/td><td>2,000,000\u5186<\/td><td>\u639b\u4ee3\u91d1\u56de\u53ce<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f8b\uff1a6\u67085\u65e5\u306b\u3001\u5546\u54c1100\u4e07\u5186\u3092\u639b\u3067\u4ed5\u5165\u308c\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u65e5\u4ed8<\/td><td>\u501f\u65b9\u79d1\u76ee<\/td><td>\u501f\u65b9\u91d1\u984d<\/td><td>\u8cb8\u65b9\u79d1\u76ee<\/td><td>\u8cb8\u65b9\u91d1\u984d<\/td><td>\u6458\u8981<\/td><\/tr><tr><td>6\u67085\u65e5<\/td><td>\u4ed5\u5165<\/td><td>1,000,000\u5186<\/td><td>\u8cb7\u639b\u91d1<\/td><td>1,000,000\u5186<\/td><td>\u5546\u54c1\u4ed5\u5165<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f8b\uff1a7\u670831\u65e5\u306b\u3001\u639b\u3067\u4ed5\u5165\u308c\u305f\u5546\u54c1\u306e\u4ee3\u91d1\u3092\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u65e5\u4ed8<\/td><td>\u501f\u65b9\u79d1\u76ee<\/td><td>\u501f\u65b9\u91d1\u984d<\/td><td>\u8cb8\u65b9\u79d1\u76ee<\/td><td>\u8cb8\u65b9\u91d1\u984d<\/td><td>\u6458\u8981<\/td><\/tr><tr><td>7\u670831\u65e5<\/td><td>\u8cb7\u639b\u91d1<\/td><td>1,000,000\u5186<\/td><td>\u73fe\u91d1<\/td><td>1,000,000\u5186<\/td><td>\u639b\u4ee3\u91d1\u652f\u6255<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u8907\u5f0f\u7c3f\u8a18\u3067\u4f1d\u7968\u3092\u6574\u7406\u3059\u308b\u3068\u3001\u300c\u8cbb\u7528\u300d\u300c\u53ce\u76ca\u300d\u3067\u69cb\u6210\u3055\u308c\u308b\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u3068\u300c\u8cc7\u7523\u300d\u300c\u8ca0\u50b5\u300d\u300c\u7d14\u8cc7\u7523\u300d\u3067\u69cb\u6210\u3055\u308c\u308b\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u304c\u3067\u304d\u3042\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%B8%B3%E7%B0%BF%E4%BD%9C%E6%88%90%E3%81%AE%E6%B5%81%E3%82%8C\"><\/span>\u5e33\u7c3f\u4f5c\u6210\u306e\u6d41\u308c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u6b63\u898f\u306e\u7c3f\u8a18\u306e\u539f\u5247\u306b\u5f93\u3063\u305f\u8907\u5f0f\u7c3f\u8a18\u306b\u3088\u308b\u5e33\u7c3f\u4f5c\u6210\u306e\u6d41\u308c\uff08\u4ee5\u4e0b\u306e\u56f3\u306e\u9752\u67a0\u90e8\u5206\uff09\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/lh5.googleusercontent.com\/cGqDtVbiTlrYwfY92w2qiPahsPKWFtJWwHN8yct_9ndTionBX6Qsj7AmuEuNh3u63iH72_vWmHO2pCr_3IheQDlvNcOKLFvuZ9mYA1Dj1qEX1MOk1xcit6q0TSZvzxwwOm5nTqds15fd-YvI-RpqCsc\" width=\"602\" height=\"105\"><\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/0023005-091_01.pdf\">\u56fd\u7a0e\u5e81\u3000\u8a18\u5e33\u306e\u4ed5\u65b9_\u6b63\u898f\u306e\u7c3f\u8a18\u306e\u539f\u5247\u306b\u3088\u308b\u8a18\u5e33\u306e\u3057\u304b\u305f<\/a>\u3088\u308a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u53d6\u5f15\u4f8b\uff1a6\u67085\u65e5\u306b\u3001\u5546\u54c1100\u4e07\u5186\u3092\u639b\u3067\u4ed5\u5165\u308c\u305f\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u2460\u4e3b\u8981\u7c3f\u306e\u300c\u4ed5\u8a33\u5e33\u300d\u306b\u53d6\u5f15\u3092\u8a18\u5165\u3059\u308b<\/p>\n\n\n\n<p>\u4ed5\u8a33\u5e33\u306b\u306f\u4ee5\u4e0b\u306e\u4ed5\u8a33\u304c\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u65e5\u4ed8<\/td><td>\u501f\u65b9\u79d1\u76ee<\/td><td>\u501f\u65b9\u91d1\u984d<\/td><td>\u8cb8\u65b9\u79d1\u76ee<\/td><td>\u8cb8\u65b9\u91d1\u984d<\/td><td>\u6458\u8981<\/td><\/tr><tr><td>6\u67085\u65e5<\/td><td>\u4ed5\u5165<\/td><td>1,000,000\u5186<\/td><td>\u8cb7\u639b\u91d1<\/td><td>1,000,000\u5186<\/td><td>\u5546\u54c1\u4ed5\u5165<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u2461\u4ed5\u8a33\u5e33\u306e\u53d6\u5f15\u3092\u52d8\u5b9a\u79d1\u76ee\u3054\u3068\u306b\u300c\u7dcf\u52d8\u5b9a\u5143\u5e33\u300d\u306b\u8ee2\u8a18\u3059\u308b<\/p>\n\n\n\n<p>\u7dcf\u52d8\u5b9a\u5143\u5e33\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u3054\u3068\u306b\u53d6\u5f15\u5185\u5bb9\u304c\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4e0a\u8a18\u306e\u53d6\u5f15\u4f8b\u3067\u306f\u300c\u4ed5\u5165\u300d\u3092\u307e\u3068\u3081\u305f\u30da\u30fc\u30b8\u3068\u300c\u8cb7\u639b\u91d1\u300d\u3092\u307e\u3068\u3081\u305f\u30da\u30fc\u30b8\u305d\u308c\u305e\u308c\u306b\u8ee2\u8a18\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7dcf\u52d8\u5b9a\u5143\u5e33\uff1a\u4ed5\u5165\u306e\u30da\u30fc\u30b8<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u65e5\u4ed8<\/td><td>\u76f8\u624b\u52d8\u5b9a\u79d1\u76ee<\/td><td>\u6458\u8981<\/td><td>\u4ed5\u4e01<\/td><td>\u501f\u65b9\u91d1\u984d<\/td><td>\u8cb8\u65b9\u91d1\u984d<\/td><td>\u6b8b\u9ad8<\/td><\/tr><tr><td>6\/5<\/td><td>\u8cb7\u639b\u91d1<\/td><td>\u5546\u54c1\u4ed5\u5165<\/td><td>1<\/td><td>1,000,000\u5186<\/td><td><\/td><td>1,000,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u7dcf\u52d8\u5b9a\u5143\u5e33\uff1a\u8cb7\u639b\u91d1\u306e\u30da\u30fc\u30b8<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u65e5\u4ed8<\/td><td>\u76f8\u624b\u52d8\u5b9a\u79d1\u76ee<\/td><td>\u6458\u8981<\/td><td>\u4ed5\u4e01<\/td><td>\u501f\u65b9\u91d1\u984d<\/td><td>\u8cb8\u65b9\u91d1\u984d<\/td><td>\u6b8b\u9ad8<\/td><\/tr><tr><td>6\/5<\/td><td>\u4ed5\u5165<\/td><td>\u5546\u54c1\u4ed5\u5165<\/td><td>1<\/td><td><\/td><td>1,000,000\u5186<\/td><td>1,000,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u2462\u53d6\u5f15\u306b\u95a2\u4fc2\u3059\u308b\u300c\u88dc\u52a9\u7c3f\u300d\u306b\u8a18\u9332\u3059\u308b\u3002<\/p>\n\n\n\n<p>\u88dc\u52a9\u7c3f\u306f\u4ed5\u8a33\u5e33\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u88dc\u52a9\u7684\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u53d6\u5f15\u4f8b\u3067\u306f\u3001\u300c\u4ed5\u5165\u5e33\u300d\u3068\u300c\u8cb7\u639b\u5e33\uff08\u4ed5\u5165\u5148\u5143\uff09\u300d\u300c\u5546\u54c1\u6709\u9ad8\u5e33\u300d\u306a\u3069\u304c\u95a2\u4fc2\u3059\u308b\u88dc\u52a9\u7c3f\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e0a\u8a18\u2460\u304b\u3089\u2462\u304c\u5e33\u7c3f\u4f5c\u6210\u306e\u6d41\u308c\u3068\u306a\u308a\u307e\u3059\u3002\u6c7a\u7b97\u6642\u671f\u306b\u306f\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u304b\u3089\u8a66\u7b97\u8868\u306b\u6570\u5b57\u3092\u8ee2\u8a18\u3057\u3001\u6c7a\u7b97\u66f8\u304c\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%89%80%E5%BE%97%E7%A8%8E%E3%81%AE%E7%94%B3%E5%91%8A%E6%96%B9%E6%B3%95%E3%81%A8%E8%A8%98%E5%B8%B3%E6%96%B9%E6%B3%95\"><\/span>\u6240\u5f97\u7a0e\u306e\u7533\u544a\u65b9\u6cd5\u3068\u8a18\u5e33\u65b9\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u6240\u5f97\u7a0e\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u81ea\u3089\u7a0e\u6cd5\u306b\u5f93\u3044\u7533\u544a\u7d0d\u7a0e\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6240\u5f97\u7a0e\u306e\u7533\u544a\u65b9\u6cd5\u306b\u306f\u3001<strong>\u300c\u767d\u8272\u7533\u544a\u300d\u3068\u300c\u9752\u8272\u7533\u544a\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u6240\u5f97\u7a0e\u306e\u7533\u544a\u65b9\u6cd5\u3068\u8a18\u5e33\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%99%BD%E8%89%B2%E7%94%B3%E5%91%8A\"><\/span>\u767d\u8272\u7533\u544a<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u306f\u3001\u9752\u8272\u7533\u544a\u306b\u6bd4\u3079\u308b\u3068\u4ee5\u4e0b\u306e\u70b9\u3067\u7533\u544a\u624b\u7d9a\u304d\u304c\u30b7\u30f3\u30d7\u30eb\u3067\u53d6\u308a\u7d44\u307f\u3084\u3059\u3044\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u7a0e\u52d9\u7f72\u3078\u306e\u4e8b\u524d\u7533\u8acb\u304c\u4e0d\u8981<\/li>\n\n\n\n<li>\u7c21\u6613\u7684\u306a\u5358\u5f0f\u7c3f\u8a18\u3067\u306e\u8a18\u5e33\u304c\u53ef\u80fd<\/li>\n<\/ul>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u306f\u7a0e\u52d9\u7f72\u3078\u4e8b\u524d\u306b\u7533\u8acb\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u3001\u5e33\u7c3f\u306e\u4ed8\u3051\u65b9\u3082\u7c21\u6613\u306a\u5358\u5f0f\u7c3f\u8a18\u3067\u306e\u8a18\u5e33\u3067\u6e08\u3080\u305f\u3081\u3001\u53d6\u5f15\u91cf\u3084\u5229\u76ca\u306e\u5c11\u306a\u3044\u500b\u4eba\u4e8b\u696d\u8005\u306b\u5411\u3044\u3066\u3044\u308b\u7533\u544a\u65b9\u6cd5\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u624b\u7d9a\u304d\u304c\u7c21\u7d20\u3067\u3042\u308b\u53cd\u9762\u3001<strong>\u57fa\u672c\u7684\u306b\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u304c\u306a\u304f\u7bc0\u7a0e\u52b9\u679c\u306f\u671f\u5f85\u3067\u304d\u307e\u305b\u3093<\/strong>\u3002<\/p>\n\n\n\n<p>\u5e33\u7c3f\u306e\u69d8\u5f0f\u306f\u7279\u6bb5\u306e\u5b9a\u3081\u304c\u306a\u304f\u66f8\u5f0f\u306f\u81ea\u7531\u3067\u3059\u304c\u3001\u6240\u5f97\u91d1\u984d\u3092\u6b63\u78ba\u306b\u8a08\u7b97\u3067\u304d\u308b\u3088\u3046\u3001<strong>\u53d6\u5f15\u306e\u3046\u3061\u7dcf\u53ce\u5165\u91d1\u984d\u3068\u5fc5\u8981\u7d4c\u8cbb\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u300c\u6574\u7136\u3068\u3001\u304b\u3064\u3001\u660e\u77ad\u306b\u8a18\u9332\u300d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002<\/p>\n\n\n\n<p>\u300c\u6574\u7136\u3068\u3001\u304b\u3064\u3001\u660e\u77ad\u306b\u8a18\u9332\u300d\u3055\u308c\u3066\u3044\u308b\u72b6\u614b\u304c\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304b\u306e\u30a4\u30e1\u30fc\u30b8\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u300c\u5e33\u7c3f\u306e\u69d8\u5f0f\u4f8b\u300d\u304c\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh6.googleusercontent.com\/tXYzyy9tJGx3KU0BJU2TgWfOCSybKNsEZVXRKFqfgoN-wPrZKg1kZ8l9-t8JNuDl_LdYiYw0mg5I_UOTP9PO6sqU59P9ZFTZ2yL4TH9E71CNcdWDECrezdH5E8hUyhlOQ_JgNMsVY4B2jnZcVXWh6Y4\" alt=\"\u5e33\u7c3f\u306e\u69d8\u5f0f\u4f8b\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/kichou04.pdf\">\u56fd\u7a0e\u5e81\u3000\u5e33\u7c3f\u306e\u69d8\u5f0f\u4f8b\uff08\u4e8b\u696d\u6240\u5f97\u8005\u7528\uff09<\/a><\/p>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u3067\u306f\u3001\u7dcf\u53ce\u5165\u91d1\u984d\u306f\u300c\u58f2\u4e0a\u300d\u3068\u300c\u96d1\u53ce\u5165\u7b49\u300d\u306b\u5206\u3051\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002\u8a18\u8f09\u4e8b\u9805\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u533a\u5206<\/strong><\/td><td><strong>\u8a18\u8f09\u4e8b\u9805<\/strong><\/td><td><strong>\u69d8\u5f0f\u4f8b\u306e\u8a72\u5f53\u756a\u53f7<\/strong><\/td><\/tr><tr><td>\u58f2\u4e0a<\/td><td>\u30fb\u53d6\u5f15\u306e\u5e74\u6708\u65e5\u30fb\u76f8\u624b\u65b9\u306e\u540d\u79f0\u30fb\u91d1\u984d<\/td><td>\u2460\u2461\u2462<\/td><\/tr><tr><td>\u96d1\u53ce\u5165\u7b49<\/td><td>\u30fb\u53d6\u5f15\u306e\u5e74\u6708\u65e5\u30fb\u4e8b\u7531\u30fb\u76f8\u624b\u65b9\u306e\u540d\u79f0\u30fb\u91d1\u984d<\/td><td>\u2460\u2461\u2463<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/kichou03.pdf\">\u5e33\u7c3f\u306e\u8a18\u5e33\u306e\u4ed5\u65b9\u30003\u3000\u8a18\u5e33\u306e\u5185\u5bb9\u7b49<\/a>\u3092\u53c2\u8003\u306b\u7b46\u8005\u4f5c\u6210<\/p>\n\n\n\n<p>\u5fc5\u8981\u7d4c\u8cbb\u306f\u3001\u300c\u4ed5\u5165\u300d\u3068\u300c\u7d4c\u8cbb\u300d\u306b\u5206\u3051\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u533a\u5206<\/strong><\/td><td><strong>\u8a18\u8f09\u4e8b\u9805<\/strong><\/td><td><strong>\u69d8\u5f0f\u4f8b\u306e\u8a72\u5f53\u756a\u53f7<\/strong><\/td><\/tr><tr><td>\u4ed5\u5165<\/td><td>\u30fb\u53d6\u5f15\u306e\u5e74\u6708\u65e5\u30fb\u76f8\u624b\u65b9\u306e\u540d\u79f0\u30fb\u91d1\u984d<\/td><td>\u2460\u2461\u2464<\/td><\/tr><tr><td>\u7d4c\u8cbb<\/td><td>\u7d66\u6599\u8cc3\u91d1\u3001\u5916\u6ce8\u5de5\u8cc3\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3001\u8cb8\u5012\u91d1\u3001\u5730\u4ee3\u5bb6\u8cc3\u3001\u5229\u5b50\u5272\u5f15\u6599\u53ca\u3073\u305d\u306e\u4ed6\u306e\u7d4c\u8cbb\u306b\u533a\u5206\u3057\u3001\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u3092\u8a18\u8f09\u3059\u308b\u3002\u30fb\u53d6\u5f15\u306e\u5e74\u6708\u65e5\u30fb\u4e8b\u7531\u30fb\u652f\u6255\u5148\u306e\u540d\u79f0\u30fb\u91d1\u984d<\/td><td><br><br><br><br>\u2460\u2461\u2466\uff5e\u2473<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/kichou03.pdf\">\u5e33\u7c3f\u306e\u8a18\u5e33\u306e\u4ed5\u65b9\u30003\u3000\u8a18\u5e33\u306e\u5185\u5bb9\u7b49<\/a>\u3092\u53c2\u8003\u306b\u7b46\u8005\u4f5c\u6210<\/p>\n\n\n\n<p>\u5e33\u7c3f\u306e\u69d8\u5f0f\u3084\u7a2e\u985e\u306b\u3064\u3044\u3066\u3001\u3068\u304f\u306b\u5b9a\u3081\u304c\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u500b\u3005\u306e\u53d6\u5f15\u306e\u5b9f\u614b\u306b\u5fdc\u3058\u3066\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%9D%92%E8%89%B2%E7%94%B3%E5%91%8A%EF%BC%8810%E4%B8%87%E5%86%86%E6%8E%A7%E9%99%A4%EF%BC%89\"><\/span>\u9752\u8272\u7533\u544a\uff0810\u4e07\u5186\u63a7\u9664\uff09<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u3068\u9055\u3044\u3001\u9752\u8272\u7533\u544a\u306f\u7533\u544a\u5e74\u306e3\u670815\u65e5\u307e\u3067\u306b<strong>\u4e8b\u524d\u306b\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u5b9b\u306b\u300c\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002<\/p>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u306f\u539f\u5247\u3068\u3057\u3066\u8907\u5f0f\u7c3f\u8a18\u306e\u539f\u5247\u306b\u3088\u308b\u8a18\u5e33\u3092\u884c\u3044\u3001\u6c7a\u7b97\u3082\u305d\u306e\u8a18\u9332\u306b\u57fa\u3065\u3044\u3066\u884c\u3044\u307e\u3059\u304c\u3001\u7c21\u6613\u7684\u306a\u5358\u5f0f\u7c3f\u8a18\u3067\u306e\u8a18\u5e33\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u5358\u5f0f\u7c3f\u8a18\u306b\u3088\u308a\u7533\u544a\u3092\u884c\u3063\u305f\u5834\u5408\u3001<strong>\u8907\u5f0f\u7c3f\u8a18\u306b\u3088\u308b\u7533\u544a\u3067\u3042\u308c\u307055\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u3068\u3053\u308d\u300110\u4e07\u5186\u306e\u63a7\u9664\u984d\u3057\u304b\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u7c21\u6613\u306a\u5358\u5f0f\u7c3f\u8a18\u3067\u9752\u8272\u7533\u544a\u3092\u884c\u3046\u30e1\u30ea\u30c3\u30c8\u306f\u3001<\/p>\n\n\n\n<ul>\n<li>\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u7528\u3057\u306a\u304f\u3066\u3082Excel\u306a\u3069\u3067\u7c21\u7d20\u306b\u59cb\u3081\u3089\u308c\u308b<\/li>\n\n\n\n<li>PC\u304c\u82e6\u624b\u306a\u4eba\u306f\u3001\u624b\u66f8\u304d\u3067\u8a18\u5e33\u4f5c\u696d\u304c\u3067\u304d\u308b<\/li>\n\n\n\n<li>\u63a7\u9664\u3092\u5229\u7528\u3059\u308b\u307b\u3069\u306e\u5229\u76ca\u304c\u3067\u3066\u3044\u306a\u3044\uff08\u8d64\u5b57\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e0a\u8a18\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u767d\u8272\u7533\u544a\u306b\u3082\u3042\u3066\u306f\u307e\u308a\u307e\u3059\u304c\u3001\u9752\u8272\u7533\u544a\u306b\u306f10\u4e07\u5186\u306e\u63a7\u9664\u3092\u306f\u3058\u3081\u3001\u767d\u8272\u7533\u544a\u306b\u306f\u306a\u3044\u7a0e\u52d9\u4e0a\u306e\u7279\u5178\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u8005\u304c\u5358\u5f0f\u7c3f\u8a18\u3067\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u306e\u6a19\u6e96\u7684\u306a\u5e33\u7c3f\u306f\u4ee5\u4e0b\u306e5\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u5099\u4ed8\u3051\u5e33\u7c3f<\/strong><\/td><td><strong>\u5185\u5bb9<\/strong><\/td><\/tr><tr><td>\u73fe\u91d1\u51fa\u7d0d\u5e33<\/td><td>\u73fe\u91d1\u306e\u5165\u51fa\u91d1\u306b\u95a2\u3059\u308b\u8a18\u9332\u3092\u3059\u308b\u305f\u3081\u306e\u88dc\u52a9\u5e33\u7c3f\u53d6\u5f15\u9806\u306b\u8a18\u8f09\u3059\u308b<\/td><\/tr><tr><td>\u58f2\u639b\u5e33\uff08\u5f97\u610f\u5148\u5143\u5e33\uff09<\/td><td>\u5f97\u610f\u5148\u3054\u3068\u306b\u58f2\u639b\u91d1\u306e\u56de\u53ce\u72b6\u6cc1\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306e\u88dc\u52a9\u5e33\u7c3f<\/td><\/tr><tr><td>\u8cb7\u639b\u5e33\uff08\u4ed5\u5165\u5148\u5143\u5e33\uff09<\/td><td>\u4ed5\u5165\u5148\u3054\u3068\u306b\u8cb7\u639b\u91d1\u306e\u652f\u6255\u3044\u72b6\u6cc1\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306e\u88dc\u52a9\u5e33\u7c3f<\/td><\/tr><tr><td>\u7d4c\u8cbb\u5e33<\/td><td>\u4ed5\u5165\u4ee5\u5916\u306e\u8cbb\u7528\u3092\u79d1\u76ee\u3054\u3068\u306b\u8a18\u8f09\u3059\u308b\u305f\u3081\u306e\u88dc\u52a9\u5e33\u7c3f\u73fe\u91d1\u652f\u6255\u3044\u3068\u305d\u308c\u4ee5\u5916\u306b\u533a\u5206\u3057\u3066\u8a18\u8f09\u3059\u308b<\/td><\/tr><tr><td>\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33<\/td><td>\u56fa\u5b9a\u8cc7\u7523\u3092\u3001\u53d6\u5f97\u304b\u3089\u58f2\u5374\u307e\u305f\u306f\u9664\u5374\u51e6\u5206\u306b\u81f3\u308b\u307e\u3067\u3001\u500b\u3005 \u306e\u8cc7\u7523\u3054\u3068\u306b\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u88dc\u52a9\u5e33\u7c3f<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/0023005-091_01.pdf\">\u56fd\u7a0e\u5e81\u3000\u8a18\u5e33\u306e\u4ed5\u65b9\uff08\u9752\u8272\u7533\u544a\u7de8\uff09\u9752\u8272\u7533\u544a\u8005\u306e\u7c21\u6613\u5e33\u7c3f\u3068\u305d\u306e\u8a18\u5e33\u306e\u3057\u304b\u305f<\/a>\u3092\u53c2\u8003\u306b\u7b46\u8005\u4f5c\u6210<\/p>\n\n\n\n<p>\u203b\u5e33\u7c3f\u306e\u7a2e\u985e\u306f\u884c\u3046\u696d\u52d9\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059<\/p>\n\n\n\n<p>\u5358\u5f0f\u5e33\u7c3f\u3067\u306e\u8a18\u5e33\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u2460\u53d6\u5f15\u767a\u751f\u306e\u90fd\u5ea6\u3001\u5099\u4ed8\u3051\u306e\u95a2\u4fc2\u5e33\u7c3f\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3059\u308b<\/p>\n\n\n\n<p>\u2461\u6708\u672b\u3084\u5e74\u672b\u306a\u3069\u3001\u4e00\u5b9a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u5099\u4ed8\u3051\u306e\u95a2\u4fc2\u5e33\u7c3f\u30c7\u30fc\u30bf\u3092<strong>\u300c\u6708\u5225\u7dcf\u62ec\u96c6\u8a08\u8868\u300d\u306b\u8ee2\u8a18\u3059\u308b<\/strong><\/p>\n\n\n\n<p>\u7c21\u6613\u7684\u306a\u5358\u5f0f\u7c3f\u8a18\u306b\u3088\u308b\u9752\u8272\u7533\u544a\u306f\u63a7\u9664\u984d\u306e\u5c11\u306a\u3044\u7533\u544a\u65b9\u6cd5\u3067\u3059\u304c\u3001\u767d\u8272\u7533\u544a\u3068\u6bd4\u8f03\u3059\u308b\u3068\u7a0e\u5236\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u306b\u306f\u306a\u3044\u7a0e\u52d9\u4e0a\u306e\u7279\u5178\u3068\u3057\u3066\u3001<\/p>\n\n\n\n<ul>\n<li>\u4e8b\u696d\u306b\u643a\u308f\u308b\u5bb6\u65cf\u3078\u306e\u7d66\u4e0e\u3092\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u3068\u3057\u3066\u7d4c\u8cbb\u306b\u3067\u304d\u308b<\/li>\n\n\n\n<li>\u4eca\u671f\u306e\u8d64\u5b57\u3092\u7e70\u308a\u8d8a\u3057\u3001\u7fcc\u671f\u4ee5\u964d\u306e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3067\u304d\u308b<\/li>\n\n\n\n<li>\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7d4c\u8cbb\u8a08\u4e0a\u304c\u3067\u304d\u308b<\/li>\n\n\n\n<li>30\u4e07\u5186\u672a\u6e80\u306e\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u4e00\u62ec\u7d4c\u8cbb\u8a08\u4e0a\u304c\u3067\u304d\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7c21\u6613\u7684\u306a\u9752\u8272\u7533\u544a\u3068\u767d\u8272\u7533\u544a\u306f\u3001\u3069\u3061\u3089\u3082\u5358\u5f0f\u7c3f\u8a18\u3092\u63a1\u7528\u3057\u3001\u5e33\u7c3f\u4fdd\u5b58\u306e\u7fa9\u52d9\u3082\u3042\u308a\u5b9f\u52d9\u4e0a\u306e\u624b\u9593\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u7bc0\u7a0e\u52b9\u679c\u3092\u671f\u5f85\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u9752\u8272\u7533\u544a\u306e\u65b9\u304c\u65ad\u7136\u6709\u5229\u306a\u7533\u544a\u65b9\u6cd5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%9D%92%E8%89%B2%E7%94%B3%E5%91%8A%EF%BC%8855%E4%B8%87%E5%86%86%E6%8E%A7%E9%99%A4%EF%BC%89\"><\/span>\u9752\u8272\u7533\u544a\uff0855\u4e07\u5186\u63a7\u9664\uff09<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d\u306e55\u4e07\u5186\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u4e0a\u8a185\u3064\u306e\u6a19\u6e96\u7684\u306a\u7c21\u6613\u5e33\u7c3f\u3060\u3051\u3067\u306a\u304f\u3001<strong>\u300c\u50b5\u6a29\u50b5\u52d9\u7b49\u8a18\u5165\u5e33\u300d\u3092\u5099\u3048\u4ed8\u3051\u3001\u6b63\u898f\u306e\u7c3f\u8a18\u539f\u5247\u306b\u5f93\u3063\u305f\u8907\u5f0f\u7c3f\u8a18\u306b\u3088\u308b\u8a18\u5e33\u304c\u6c42\u3081\u3089\u308c\u307e\u3059<\/strong>\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh5.googleusercontent.com\/0-sDz1M2PxQcasFlTpubsr-Wqgu-06_K0uCFgFke6rTTyjrCZxAm04zhylVOv5ZpyUdpPGR6HMQZAMtCyTIBi7pA_2wroWK6mzP3tcMJYqp3pjUwXhBT4XNSsO5qvIFK2dFIg-wHkadYzwc9IIhxxJk\" alt=\"\u9752\u8272\u7533\u544a\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/0023005-091_01.pdf\">\u56fd\u7a0e\u5e81\u3000\u8a18\u5e33\u306e\u4ed5\u65b9\uff08\u9752\u8272\u7533\u544a\u7de8\uff09<\/a>\u3088\u308a<\/p>\n\n\n\n<p>\u8907\u5f0f\u7c3f\u8a18\u306b\u3088\u308b\u57fa\u672c\u7684\u306a\u5e33\u7c3f\u7d44\u7e54\u306e\u4f8b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh4.googleusercontent.com\/pG9l3b0m0DvN155Ubbun3NSrFVHppuohJTfKpRq7PwtMJb4vqXVP0wK8hlmf-xUHz5lJb6TXpn5vNZzqhP0YbU6rrOPDd6nPA5RieXa4wR8wfZGhnBdPPG2TrP6HbcQlHPWc9a6N2da30ePSV5LX_sw\" alt=\"\u5e33\u7c3f\u7d44\u7e54\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/0023005-091_01.pdf\">\u56fd\u7a0e\u5e81\u3000\u8a18\u5e33\u306e\u4ed5\u65b9\uff08\u9752\u8272\u7533\u544a\u7de8\uff09<\/a><\/p>\n\n\n\n<p>\u4e3b\u8981\u7c3f\u3067\u3042\u308b\u4ed5\u8a33\u5e33\u30fb\u7dcf\u52d8\u5b9a\u5143\u5e33\u3092\u5099\u3048\u3001\u6b21\u306e\u3088\u3046\u306a\u9805\u76ee\u306e\u53d6\u5f15\u5185\u5bb9\u3092\u88dc\u52a9\u7c3f\u306b\u8a73\u3057\u304f\u8a18\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u73fe\u91d1\u51fa\u7d0d\u5e33<\/li>\n\n\n\n<li>\u5f53\u5ea7\u9810\u91d1\u51fa\u7d0d\u5e33<\/li>\n\n\n\n<li>\u624b\u5f62\u53d6\u5f15<\/li>\n\n\n\n<li>\u58f2\u639b\u91d1<\/li>\n\n\n\n<li>\u8cb7\u639b\u91d1<\/li>\n\n\n\n<li>\u8cb8\u4ed8\u91d1<\/li>\n\n\n\n<li>\u501f\u5165\u91d1<\/li>\n\n\n\n<li>\u6709\u4fa1\u8a3c\u5238<\/li>\n\n\n\n<li>\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523<\/li>\n\n\n\n<li>\u7e70\u5ef6\u8cc7\u7523<\/li>\n\n\n\n<li>\u58f2\u4e0a<\/li>\n\n\n\n<li>\u53d7\u53d6\u5229\u606f<\/li>\n\n\n\n<li>\u4ed5\u5165<\/li>\n\n\n\n<li>\u8af8\u7d4c\u8cbb<\/li>\n<\/ul>\n\n\n\n<p>\u5e33\u7c3f\u306e\u4ed8\u3051\u65b9\u306f\u3001\u524d\u8ff0\u3057\u305f<a href=\"https:\/\/docs.google.com\/document\/d\/11U0wvDcV1Gn61GZ-1i7e1Bn_yDD8OVXaz1HahjbaEIM\/edit#heading=h.8zrds9x15341\">\u5e33\u7c3f\u4f5c\u6210\u306e\u6d41\u308c<\/a>\u306e\u901a\u308a\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8907\u5f0f\u7c3f\u8a18\u306f\u5099\u3048\u4ed8\u3051\u308b\u88dc\u52a9\u7c3f\u306e\u6570\u304c\u591a\u304f\u3001\u8a18\u5e33\u306e\u308f\u305a\u3089\u308f\u3057\u3055\u3092\u611f\u3058\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u5b9f\u52d9\u306e\u73fe\u5834\u3067\u306f\u5927\u534a\u306e\u5e33\u7c3f\u304c\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u3088\u308a\u81ea\u52d5\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u306f\u3001<strong>\u65e5\u3005\u306e\u53d6\u5f15\u3092\u4ed5\u8a33\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3084\u88dc\u52a9\u7c3f\u3078\u81ea\u52d5\u7684\u306b\u8ee2\u8a18\u3055\u308c\u3001\u81ea\u52d5\u96c6\u8a08\u3055\u308c\u305f\u6700\u7d42\u91d1\u984d\u306f\u8a66\u7b97\u8868\u306b\u81ea\u52d5\u8ee2\u8a18\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u3046\u3053\u3068\u3067\u3001\u5e33\u7c3f\u306e\u4f5c\u6210\u624b\u7d9a\u304d\u306e\u7c21\u7d20\u5316\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/0023005-091_01.pdf\">\u56fd\u7a0e\u5e81\u3000\u8a18\u5e33\u306e\u4ed5\u65b9\uff08\u9752\u8272\u7533\u544a\uff09\u8a18\u5e33\u304b\u3089\u7533\u544a\u307e\u3067\u306e\u6d41\u308c<\/a>\u3092\u57fa\u306b\u4f5c\u6210<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u8907\u5f0f\u7c3f\u8a18\u306b\u3088\u308b55\u4e07\u5186\u306e\u63a7\u9664\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u3055\u3089\u306b<strong>e-Tax\u306b\u3088\u308b\u96fb\u5b50\u7533\u544a\u3001\u307e\u305f\u306f\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u4fdd\u5b58\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u7533\u544a\u4e8b\u696d\u8005\u306f\u3001\u3055\u3089\u306b\u63a7\u9664\u984d\u304c10\u4e07\u5186\u52a0\u7b97\u3055\u308c\u3001\u6700\u9ad865\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/strong>\u3002<\/p>\n\n\n\n<p>e-tax\u3068\u306f\u3001\u96fb\u5b50\u7684\u306a\u624b\u6bb5\u3092\u4f7f\u3063\u3066\u7a0e\u91d1\u3092\u7533\u544a\u3057\u3001\u7d0d\u7a0e\u3059\u308b\u305f\u3081\u306e\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002\u4f1d\u7d71\u7684\u306a\u7d19\u306e\u624b\u7d9a\u304d\u306b\u4ee3\u308f\u3063\u3066\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u7a0e\u91d1\u306e\u7533\u544a\u304c\u3067\u304d\u307e\u3059\u3002\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u4fdd\u5b58\u8981\u4ef6\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/05.htm\">\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u8981\u4ef6<\/a>\u300d\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%B8%B3%E7%B0%BF%E4%BB%A5%E5%A4%96%E3%81%AB%E5%BF%85%E8%A6%81%E3%81%AA%E6%9B%B8%E9%A1%9E%E3%81%A8%E3%81%AF%EF%BC%9F\"><\/span>\u5e33\u7c3f\u4ee5\u5916\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u306f\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u6240\u5f97\u7a0e\u306e\u7533\u544a\u8005\u306f\u3001\u5e33\u7c3f\u4ee5\u5916\u306b\u3082\u3001<strong>\u65e5\u3005\u306e\u53d6\u5f15\u306b\u4f34\u3063\u3066\u4f5c\u6210\u307e\u305f\u306f\u53d7\u9818\u3057\u305f\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u306e\u66f8\u985e<\/strong>\u3092\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%9D%92%E8%89%B2%E7%94%B3%E5%91%8A%E3%81%AE%E5%A0%B4%E5%90%88%E3%81%AE%E5%BF%85%E8%A6%81%E6%9B%B8%E9%A1%9E\"><\/span>\u9752\u8272\u7533\u544a\u306e\u5834\u5408\u306e\u5fc5\u8981\u66f8\u985e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u3067\u4fdd\u5b58\u304c\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e3\u3064\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\uff08\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u68da\u5378\u8868\u306a\u3069\uff09<\/li>\n\n\n\n<li>\u73fe\u91d1\u9810\u91d1\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\uff08\u9818\u53ce\u66f8\u3001\u5c0f\u5207\u624b\u63a7\u3001\u9810\u91d1\u901a\u5e33\u3001\u501f\u7528\u8a3c\u306a\u3069\uff09<\/li>\n\n\n\n<li>\u305d\u306e\u4ed6\u306e\u66f8\u985e\uff08\u53d6\u5f15\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u3001\u307e\u305f\u306f\u53d7\u9818\u3057\u305f\u4e0a\u8a18\u4ee5\u5916\u306e\u66f8\u985e\u3000\u8acb\u6c42\u66f8\u3001\u898b\u7a4d\u66f8\u3001\u5951\u7d04\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u9001\u308a\u72b6\u306a\u3069\uff09<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%99%BD%E8%89%B2%E7%94%B3%E5%91%8A%E3%81%AE%E5%A0%B4%E5%90%88%E3%81%AE%E5%BF%85%E8%A6%81%E6%9B%B8%E9%A1%9E\"><\/span>\u767d\u8272\u7533\u544a\u306e\u5834\u5408\u306e\u5fc5\u8981\u66f8\u985e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u3067\u4fdd\u5b58\u304c\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e2\u3064\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u6c7a\u7b97\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u305f\u68da\u5378\u8868\u305d\u306e\u4ed6\u306e\u66f8\u985e<\/li>\n\n\n\n<li>\u696d\u52d9\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u3001\u307e\u305f\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<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%B8%B3%E7%B0%BF%E3%82%92%E4%BB%98%E3%81%91%E3%82%8B%E3%81%AB%E3%81%AF%E9%A0%98%E5%8F%8E%E6%9B%B8%E3%81%AE%E7%AE%A1%E7%90%86%E3%81%8C%E9%87%8D%E8%A6%81\"><\/span>\u5e33\u7c3f\u3092\u4ed8\u3051\u308b\u306b\u306f\u9818\u53ce\u66f8\u306e\u7ba1\u7406\u304c\u91cd\u8981<span 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href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/03.htm\">\u56fd\u7a0e\u5e81\u3000\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%B8%B3%E7%B0%BF%E3%82%84%E9%A0%98%E5%8F%8E%E6%9B%B8%E3%81%AE%E4%BF%9D%E7%AE%A1%E5%B9%B4%E6%95%B0\"><\/span>\u5e33\u7c3f\u3084\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u5e74\u6570<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u3084\u9818\u53ce\u66f8\u7b49\u306e\u95a2\u4fc2\u66f8\u985e\u306f\u3001\u4e00\u5b9a\u671f\u9593\u306e\u4fdd\u5b58\u304c\u6cd5\u5f8b\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u9752\u8272\u7533\u544a\u3068\u767d\u8272\u7533\u544a\u3067\u540c\u3058\u7a2e\u985e\u306e\u66f8\u985e\u3067\u3042\u3063\u3066\u3082\u4fdd\u7ba1\u671f\u9593\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%9D%92%E8%89%B2%E7%94%B3%E5%91%8A%E3%81%AE%E5%A0%B4%E5%90%88\"><\/span>\u9752\u8272\u7533\u544a\u306e\u5834\u5408<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u3001\u5e33\u7c3f\u985e\u3060\u3051\u3067\u306a\u304f\u3001\u6c7a\u7b97\u95a2\u4fc2\u306e\u66f8\u985e\u3084\u9818\u53ce\u66f8\u306a\u3069\u30827\u5e74\u9593\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u9752\u8272\u7533\u544a\u3067\u4fdd\u5b58\u7fa9\u52d9\u304c\u3042\u308b\u5e33\u7c3f\u66f8\u985e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">7\u5e74\u9593\u306e\u4fdd\u5b58\u7fa9\u52d9\u304c\u3042\u308b\u3082\u306e<\/h4>\n\n\n\n<p>7\u5e74\u9593\u306e\u4fdd\u5b58\u7fa9\u52d9\u304c\u3042\u308b\u3082\u306e\u306f\u3001\u4ee5\u4e0b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u5e33\u7c3f\/\u66f8\u985e<\/strong><\/td><td><strong>\u540d\u524d<\/strong><\/td><\/tr><tr><td>\u5e33\u7c3f<\/td><td>\u4e3b\u8981\u7c3f\uff08\u4ed5\u8a33\u5e33\u30fb\u7dcf\u52d8\u5b9a\u5143\u5e33\uff09\u88dc\u52a9\u7c3f\uff08\u73fe\u91d1\u51fa\u7d0d\u5e33\u3001\u5f97\u610f\u5148\u5143\u5e33\u3001\u4ed5\u5165\u5148\u5143\u5e33\u3001\u7d4c\u8cbb\u5e33\u3001\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u306a\u3069\uff09<\/td><\/tr><tr><td>\u66f8\u985e<\/td><td>\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\uff08\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u68da\u5378\u8868\u306a\u3069\uff09<\/td><\/tr><tr><td>\u66f8\u985e<\/td><td>\u73fe\u91d1\u9810\u91d1\u53d6\u5f15\u7b49\u95a2\u4fc2\u66f8\u985e\uff08\u9818\u53ce\u66f8\u3001\u5c0f\u5207\u624b\u63a7\u3001\u9810\u91d1\u901a\u5e33\u3001\u501f\u7528\u8a3c\u306a\u3069\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u306f\u539f\u52471\u5e74\u9593\u306e\u4e8b\u696d\u5185\u5bb9\u3092\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306b\u7533\u544a\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u4fdd\u5b58\u671f\u9593\u306f\u3001<strong>\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e53\u670816\u65e5\u3092\u8d77\u7b97\u65e5\u3068\u3057\u30667\u5e74\u9593<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u30702023\u5e741\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u4e8b\u696d\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u305f\u5e33\u7c3f\u66f8\u985e\u306f\u30012024\u5e743\u670816\u65e5\u304b\u3089\u4fdd\u5b58\u671f\u9593\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u30017\u5e74\u5f8c\u306e2031\u5e743\u670815\u65e5\u307e\u3067\u304c\u4fdd\u5b58\u671f\u9593\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">5\u5e74\u9593\u306e\u4fdd\u5b58\u7fa9\u52d9\u304c\u3042\u308b\u3082\u306e<\/h4>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u306b\u304a\u3044\u30665\u5e74\u9593\u306e\u4fdd\u5b58\u7fa9\u52d9\u304c\u3042\u308b\u3082\u306e\u306f\u3001\u4ee5\u4e0b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u5e33\u7c3f\/\u66f8\u985e<\/strong><\/td><td><strong>\u540d\u524d<\/strong><\/td><\/tr><tr><td>\u66f8\u985e<\/td><td>\u53d6\u5f15\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3001\u307e\u305f\u306f\u53d7\u9818\u3057\u305f\u8acb\u6c42\u66f8\u30fb\u898b\u7a4d\u66f8\u30fb\u5951\u7d04\u66f8\u30fb\u7d0d\u54c1\u66f8\u30fb\u9001\u308a\u72b6\u306a\u3069\u306e\u66f8\u985e<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4fdd\u5b58\u671f\u9593\u306e\u8d77\u7b97\u65e5\u306f\u30017\u5e74\u4fdd\u5b58\u306e\u5e33\u7c3f\u66f8\u985e\u3068\u540c\u3058\u304f<strong>\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e53\u670816\u65e5<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u30702023\u5e741\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u4e8b\u696d\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u306f\u30015\u5e74\u5f8c\u306e2029\u5e743\u670815\u65e5\u307e\u3067\u304c\u4fdd\u5b58\u671f\u9593\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%99%BD%E8%89%B2%E7%94%B3%E5%91%8A%E3%81%AE%E5%A0%B4%E5%90%88\"><\/span>\u767d\u8272\u7533\u544a\u306e\u5834\u5408<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u306f\u3001\u5e73\u621026\u5e74\u4ee5\u964d<strong>\u3059\u3079\u3066\u306e\u767d\u8272\u7533\u544a\u8005\u306e\u5e33\u7c3f\u4ed8\u3051\u304c\u7fa9\u52d9\u5316<\/strong>\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u3053\u3067\u306f\u3001\u767d\u8272\u7533\u544a\u3067\u4fdd\u5b58\u7fa9\u52d9\u304c\u3042\u308b\u5e33\u7c3f\u66f8\u985e\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">7\u5e74\u9593\u306e\u4fdd\u5b58\u7fa9\u52d9\u304c\u3042\u308b\u3082\u306e<\/h4>\n\n\n\n<p>7\u5e74\u9593\u306e\u4fdd\u5b58\u7fa9\u52d9\u304c\u3042\u308b\u3082\u306e\u306f\u3001\u4ee5\u4e0b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u5e33\u7c3f\/\u66f8\u985e<\/strong><\/td><td><strong>\u540d\u524d<\/strong><\/td><\/tr><tr><td>\u5e33\u7c3f<\/td><td>\u53ce\u5165\u91d1\u984d\u3084\u5fc5\u8981\u7d4c\u8cbb\u3092\u8a18\u8f09\u3057\u305f\u6cd5\u5b9a\u5e33\u7c3f<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5177\u4f53\u7684\u306a\u5e33\u7c3f\u3068\u3057\u3066\u3001\u300c<strong>\u53ce\u652f\u5185\u8a33\u66f8<\/strong>\u300d\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81 <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r04\/05.pdf\">\u53ce\u652f\u5185\u8a33\u66f8\uff08\u4e00\u822c\u7528\uff09\u3010\u4ee4\u548c\uff14\u5e74\u5206\u4ee5\u964d\u7528\u3011<\/a><img decoding=\"async\" src=\"https:\/\/lh6.googleusercontent.com\/mOsmF5xjFQ4Rsh4ywdz-JhBBl6irAFCvcrhbXX0GzkFWvzPGnUWqC8bu9gYPGMe-YR6CwiAQffNgOWL2UlsdtPFdQh6RU24xnuv3eW2oYvxpbR1nnGvhEfBotJ9zy2m1Nvckb1yvMkc0t5T5zXyl1Kk\" width=\"602\" height=\"420\"><\/p>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u306e7\u5e74\u4fdd\u5b58\u671f\u9593\u306e\u8d77\u7b97\u65e5\u306f\u3001\u9752\u8272\u7533\u544a\u3068\u540c\u3058\u304f<strong>\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e53\u670816\u65e5<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">5\u5e74\u9593\u306e\u4fdd\u5b58\u7fa9\u52d9\u304c\u3042\u308b\u3082\u306e<\/h4>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u306b\u304a\u3044\u30665\u5e74\u9593\u306e\u4fdd\u5b58\u7fa9\u52d9\u304c\u3042\u308b\u3082\u306e\u306f\u3001\u4ee5\u4e0b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>\u5e33\u7c3f\/\u66f8\u985e<\/strong><\/td><td><strong>\u540d\u524d<\/strong><\/td><\/tr><tr><td>\u5e33\u7c3f<\/td><td>\u696d\u52d9\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u305f\u6cd5\u5b9a\u5e33\u7c3f\u4ee5\u5916\u306e\u5e33\u7c3f\uff08\u4efb\u610f\u5e33\u7c3f\uff09<\/td><\/tr><tr><td>\u66f8\u985e<\/td><td>\u6c7a\u7b97\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u305f\u68da\u5378\u8868\u305d\u306e\u4ed6\u306e\u66f8\u985e<\/td><\/tr><tr><td>\u66f8\u985e<\/td><td>\u696d\u52d9\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u3001\u307e\u305f\u306f\u53d7\u9818\u3057\u305f\u8acb\u6c42\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u9001\u308a\u72b6\u3001\u9818\u53ce\u66f8\u306a\u3069\u306e\u66f8\u985e<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u3067\u306f\u73fe\u91d1\u51fa\u7d0d\u5e33\u3084\u58f2\u4e0a\u5e33\u306a\u3069\u306e\u5404\u7a2e\u5e33\u7c3f\u985e\u3084\u9818\u53ce\u66f8\u306f7\u5e74\u4fdd\u7ba1\u3067\u3042\u3063\u305f\u306e\u306b\u5bfe\u3057\u3001\u767d\u8272\u7533\u544a\u3067\u306f5\u5e74\u4fdd\u7ba1\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u306e5\u5e74\u4fdd\u5b58\u671f\u9593\u306e\u8d77\u7b97\u65e5\u306f\u3001\u9752\u8272\u7533\u544a\u3068\u540c\u3058\u304f<strong>\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e53\u670816\u65e5<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%B8%B3%E7%B0%BF%E3%81%AE%E4%BB%98%E3%81%91%E6%96%B9%E3%81%8C%E5%88%86%E3%81%8B%E3%82%89%E3%81%AA%E3%81%84%E5%A0%B4%E5%90%88%E3%81%AF%EF%BC%9F\"><\/span>\u5e33\u7c3f\u306e\u4ed8\u3051\u65b9\u304c\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306f\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u4f1a\u793e\u7d44\u7e54\u3068\u9055\u3044\u3001\u7d4c\u7406\u90e8\u7f72\u3092\u6301\u305f\u306a\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u306a\u304b\u306b\u306f\u672c\u696d\u4ee5\u5916\u306e\u7d4c\u7406\u4f5c\u696d\u306b\u7169\u308f\u3057\u3055\u3084\u82e6\u624b\u610f\u8b58\u3092\u6301\u3064\u65b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u5e33\u7c3f\u306e\u3064\u3051\u65b9\u304c\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u7a0e\u52d9\u7f72\u306e\u76f8\u8ac7\u7a93\u53e3\u3084\u8a18\u5e33\u76f8\u8ac7\u4f1a\u306a\u3069\u3092\u6d3b\u7528\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u5e33\u7c3f\u4f5c\u6210\u306b\u60a9\u3093\u3067\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u306f\u305c\u3072\u691c\u8a0e\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%A8%8E%E7%90%86%E5%A3%AB%E3%81%AB%E7%9B%B8%E8%AB%87%E3%81%99%E3%82%8B\"><\/span>\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u7a0e\u306b\u95a2\u3059\u308b\u76f8\u8ac7\u306f\u3001\u7a0e\u306e\u30d7\u30ed\u3067\u3042\u308b\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002\u7a0e\u7406\u58eb\u3092\u304a\u63a2\u3057\u306e\u65b9\u306f\u3001\u65e5\u672c\u7a0e\u7406\u58eb\u9023\u5408\u4f1a\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u3001\u6240\u5728\u5730\u3084\u6761\u4ef6\u3067\u7a0e\u7406\u58eb\u60c5\u5831\u3092\u691c\u7d22\u3067\u304d\u307e\u3059\u3002*1<\/p>\n\n\n\n<p>\u53c2\u8003*1\uff1a<a href=\"https:\/\/www.zeirishikensaku.jp\/\">\u65e5\u672c\u7a0e\u7406\u58eb\u9023\u5408\u4f1a\u3000\u7a0e\u7406\u58eb\u60c5\u5831\u691c\u7d22<\/a><\/p>\n\n\n\n<p>\u3044\u304d\u306a\u308a\u7a0e\u7406\u58eb\u3078\u306e\u76f8\u8ac7\u306f\u6577\u5c45\u304c\u9ad8\u3044\u3068\u611f\u3058\u308b\u5834\u5408\u306f\u3001\u6700\u5bc4\u308a\u306e\u7a0e\u52d9\u7f72\u3067\u76f8\u8ac7\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7a0e\u52d9\u7f72\u3067\u306f\u3001\u65b0\u3057\u304f\u4e8b\u696d\u3092\u59cb\u3081\u3089\u308c\u305f\u65b9\u3084\u8a18\u5e33\u306e\u4ed5\u65b9\u304c\u5206\u304b\u3089\u306a\u3044\u3068\u3044\u3063\u305f\u65b9\u3067\u3001\u8a18\u5e33\u65b9\u6cd5\u306e\u6307\u5c0e\u3092\u5e0c\u671b\u3055\u308c\u308b\u65b9\u306b\u5bfe\u3057\u3066\u3001\u8a18\u5e33\u6307\u5c0e\u306a\u3069\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u767d\u8272\u7533\u544a\u306e\u65b9\u304c\u5bfe\u8c61\u306e\u300c\u8a18\u5e33\u8aac\u660e\u4f1a\u300d\u3082\u5b9f\u65bd\u3055\u308c\u3066\u3044\u307e\u3059\u3002*2<\/p>\n\n\n\n<p>\u7a0e\u52d9\u7f72\u306e\u6240\u5728\u5730\u306f\u3001\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8*1\u304b\u3089\u8abf\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3054\u81ea\u8eab\u306e\u4e8b\u696d\u306e\u7ba1\u8f44\u7a0e\u52d9\u7f72\u306b\u76f8\u8ac7\u3055\u308c\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u53c2\u8003*1\uff1a<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/access\/map.htm\">\u56fd\u7a0e\u5e81\u3000\u7a0e\u52d9\u7f72\u306e\u6240\u5728\u5730\u306a\u3069\u3092\u77e5\u308a\u305f\u3044\u65b9<\/a><\/p>\n\n\n\n<p>\u53c2\u8003*2\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/setsumeikai.htm\">\u56fd\u7a0e\u5e81\u3000\u8a18\u5e33\u8aac\u660e\u4f1a\u306e\u3054\u6848\u5185<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%9D%92%E8%89%B2%E7%94%B3%E5%91%8A%E4%BC%9A%E3%82%84%E5%95%86%E5%B7%A5%E4%BC%9A%E8%AD%B0%E6%89%80%E3%83%BB%E5%95%86%E5%B7%A5%E4%BC%9A%E3%81%AE%E6%8C%87%E5%B0%8E%E3%82%92%E5%8F%97%E3%81%91%E3%82%8B\"><\/span>\u9752\u8272\u7533\u544a\u4f1a\u3084\u5546\u5de5\u4f1a\u8b70\u6240\u30fb\u5546\u5de5\u4f1a\u306e\u6307\u5c0e\u3092\u53d7\u3051\u308b<span 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href=\"https:\/\/www.zenaoirobr.jp\/service\/index.html\">\u5168\u56fd\u9752\u8272\u7533\u544a\u4f1a\u7dcf\u9023\u5408\u3000\u9752\u8272\u7533\u544a\u4f1a\u306e\u30b5\u30fc\u30d3\u30b9<\/a><\/p>\n\n\n\n<p>\u53c2\u8003*2\uff1a<a href=\"https:\/\/www.tokyo-cci.or.jp\/soudan\/kicyo\/\">\u6771\u4eac\u5546\u5de5\u4f1a\u8b70\u6240\u3000\u8a18\u5e33\u76f8\u8ac7<\/a><\/p>\n\n\n\n<p>\u5e33\u7c3f\u306e\u4ed8\u3051\u65b9\u304c\u308f\u304b\u3089\u306a\u3044\u3068\u304d\u306f\u3001\u304a\u8fd1\u304f\u306e\u9752\u8272\u7533\u544a\u4f1a\u3084\u5546\u5de5\u4f1a\u8b70\u6240\u306b\u76f8\u8ac7\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%E3%81%AA%E3%82%89%E7%B0%BF%E8%A8%98%E8%AC%9B%E5%BA%A7%E3%82%84%E5%AE%9F%E5%8B%99%E8%AC%9B%E5%BA%A7%E3%81%AA%E3%81%A91700%E6%9C%AC%E4%BB%A5%E4%B8%8A%E3%81%AE%E8%AC%9B%E7%BE%A9%E3%81%8C%E7%84%A1%E6%96%99%E3%81%A7%E8%A6%8B%E6%94%BE%E9%A1%8C\"><\/span>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306a\u3089\u7c3f\u8a18\u8b1b\u5ea7\u3084\u5b9f\u52d9\u8b1b\u5ea7\u306a\u30691,700\u672c\u4ee5\u4e0a\u306e\u8b1b\u7fa9\u304c\u7121\u6599\u3067\u898b\u653e\u984c<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%B5%8C%E7%90%86%E6%A5%AD%E5%8B%99%E3%81%AF%E5%85%A8%E4%BD%93%E5%83%8F%E3%81%8C%E3%82%8F%E3%81%8B%E3%82%8C%E3%81%B0%E3%82%82%E3%81%A3%E3%81%A8%E5%8A%B9%E7%8E%87%E7%9A%84%E3%81%AB%EF%BC%81\"><\/span>\u7d4c\u7406\u696d\u52d9\u306f\u5168\u4f53\u50cf\u304c\u308f\u304b\u308c\u3070\u3082\u3063\u3068\u52b9\u7387\u7684\u306b\uff01<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p>\u7d4c\u7406\u306e\u4ed5\u4e8b\u306f\u3001\u4f1d\u7968\u8d77\u7968\u3084\u7d4c\u8cbb\u7cbe\u7b97\u306a\u3069\u7d30\u304b\u306a\u65e5\u6b21\u696d\u52d9\u304c\u591a\u304f\u3001\u5168\u4f53\u50cf\u3092\u898b\u5931\u3044\u304c\u3061\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u7d50\u679c\u300c\u4f55\u306e\u305f\u3081\u306b\u3053\u306e\u696d\u52d9\u3092\u3057\u3066\u3044\u308b\u3093\u3060\u308d\u3046\u300d\u3068\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u306e\u4f4e\u4e0b\u306b\u7e4b\u304c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001\u7d4c\u7406\u306e\u4ed5\u4e8b\u306f\u7279\u306b\u3001\u5e38\u306b<strong>\u5168\u4f53\u50cf<\/strong>\u3092\u6349\u3048\u306a\u304c\u3089\u9032\u3081\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u30a4\u30e1\u30fc\u30b8\u3068\u3057\u3066\u306f\u65e5\u3005\u306e\u4ed5\u4e8b\u3092\u300c<strong>\u70b9<\/strong>\u300d\u3067\u306f\u306a\u304f\u300c<strong>\u7dda<\/strong>\u300d\u3068\u3057\u3066\u6349\u3048\u308b\u3053\u3068\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6bce\u65e5\u306e\u4ed5\u8a33\u306b\u3057\u3066\u3082\u3001\u4f55\u3068\u306a\u304f\u53d6\u5f15\u91d1\u984d\u3092\u5165\u529b\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u81ea\u793e\u3084\u53d6\u5f15\u5148\u306e\u8ca1\u653f\u72b6\u614b\u3084\u7d4c\u55b6\u6210\u7e3e\u3092\u5ff5\u982d\u306b\u7f6e\u3044\u305f\u3046\u3048\u3067\u5165\u529b\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u3046\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u793e\u304c\u53d6\u5f15\u5148\u30fb\u501f\u5165\u5148\u306b\u5bfe\u3057\u3066\u3001\u9069\u5207\u306b\u652f\u6255\u3044\u304c\u3067\u304d\u308b\u306e\u304b\u3001\u3042\u308b\u3044\u306f\u53d6\u5f15\u5148\u30fb\u8cb8\u4ed8\u5148\u304b\u3089\u9069\u5207\u306b\u5165\u91d1\u304c\u884c\u308f\u308c\u308b\u306e\u304b\u3092\u3001\u4ed5\u8a33\u3068\u540c\u6642\u306b\u4e88\u6e2c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6975\u7aef\u306a\u4f8b\u3067\u3059\u304c\u3001\u3053\u3046\u3057\u305f\u300c<strong>\u610f\u8b58\u7684<\/strong>\u300d\u306a\u4ed5\u8a33\u3092\u7e70\u308a\u8fd4\u3059\u3053\u3068\u3067\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u6cc1\u304c\u898b\u3048\u3066\u304d\u3066\u3001\u9ed2\u5b57\u5012\u7523\u3092\u672a\u7136\u306b\u9632\u3050\u3068\u3044\u3063\u305f\u3053\u3068\u3082\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3067\u304d\u3066\u3044\u308b\u3068\u3001<strong>\u696d\u52d9\u306e\u512a\u5148\u9806\u4f4d<\/strong>\u3092\u81ea\u305a\u3068\u3064\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308b\u306e\u3067\u3001\u4ed5\u4e8b\u306e\u30b9\u30d4\u30fc\u30c9\u304c\u3050\u3063\u3068\u3042\u304c\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7c3f\u8a18\u306e\u5b66\u7fd2\u306a\u3069\u3067\u4f53\u7cfb\u7684\u306b\u7d4c\u7406\u306e\u77e5\u8b58\u3092\u8eab\u306b\u3064\u3051\u3066\u3044\u304f\u3068\u3001\u5c11\u3057\u305a\u3064\u3067\u3059\u304c\u3001\u78ba\u5b9f\u306b\u7d4c\u7406\u306e\u5168\u4f53\u50cf\u304c\u3064\u304b\u3081\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%E3%81%A7%E7%B5%8C%E7%90%86%E3%81%AE%E3%80%8C%E5%9F%BA%E6%9C%AC%E3%80%8D%E3%81%8B%E3%82%89%E3%80%8C%E5%BF%9C%E7%94%A8%E3%80%8D%E3%81%BE%E3%81%A7%E4%B8%B8%E3%82%8F%E3%81%8B%E3%82%8A%EF%BC%81\"><\/span>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u7d4c\u7406\u306e\u300c\u57fa\u672c\u300d\u304b\u3089\u300c\u5fdc\u7528\u300d\u307e\u3067\u4e38\u308f\u304b\u308a\uff01<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u306f\u3001\u7121\u6599\u3067\u300e<strong>\u7c3f\u8a18\u8b1b\u5ea7<\/strong>\u300f\u3084\u300e<strong>\u5b9f\u52d9\u8b1b\u5ea7\u300f<\/strong>\u3092\u53d7\u8b1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300e<strong>\u5b9f\u52d9\u8b1b\u5ea7<\/strong>\u300f\u3068\u4e00\u8a00\u3067\u8a00\u3063\u3066\u3082\u3001<strong>\u7d4c\u7406\u5b9f\u52d9<\/strong>\u3084\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3092\u542b\u3093\u3060<strong>\u7a0e\u52d9\u5b9f\u52d9<\/strong>\u3001<strong>\u8ca1\u52d9\u5b9f\u52d9<\/strong>\u3001<strong>M&amp;A\u5b9f\u52d9<\/strong>\u3001<strong>\u4eba\u4e8b\u52b4\u52d9\u7ba1\u7406<\/strong>\u3001<strong>Excel\u8b1b\u5ea7<\/strong>\u306a\u3069\u591a\u304f\u306e\u8b1b\u5ea7\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u591a\u304f\u306e\u696d\u754c\u3067\u5f79\u306b\u7acb\u3064\u3088\u3046\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u5b66\u751f\u304b\u3089\u793e\u4f1a\u4eba\u306e\u7537\u5973\u3068\u3044\u3063\u305f\u5e45\u5e83\u3044\u4eba\u6750\u306b\u5229\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%81%AA%E3%81%9CCPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%E3%81%A7%E5%AE%9F%E5%8B%99%E3%81%AE%E3%80%8C%E5%9F%BA%E6%9C%AC%E3%80%8D%E3%81%8B%E3%82%89%E3%80%8C%E5%BF%9C%E7%94%A8%E3%80%8D%E3%81%BE%E3%81%A7%E7%90%86%E8%A7%A3%E3%81%A7%E3%81%8D%E3%82%8B%E3%81%AE%E3%81%8B\"><\/span>\u306a\u305cCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u5b9f\u52d9\u306e\u300c\u57fa\u672c\u300d\u304b\u3089\u300c\u5fdc\u7528\u300d\u307e\u3067\u7406\u89e3\u3067\u304d\u308b\u306e\u304b<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">\u5b9f\u52d9\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u300c\u7406\u89e3\u300d\u3059\u308b<\/h4>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh7-us.googleusercontent.com\/NhHY_K8GZuAqd6ZeXf0rMOdVLSyqd7VH9URqCWFaY2SLB31hRy58fqzureOT39cIj6OUOho34e8fiNwbAUelIqQeErIzoZkvcnaOLUx0yBt19EstMbn6NLSPVT_Qo0ZjfGjAQSU_OYveHf7RBpsACDk\" alt=\"\" \/><\/figure>\r\n\r\n\r\n\r\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u8b1b\u7fa9\u3067\u306f\u3001\u53d7\u8b1b\u8005\u306e\u307f\u306a\u3055\u307e\u304c\u5b9f\u52d9\u306e\u8981\u70b9\u3092\u6697\u8a18\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u5fc3\u304c\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u306a\u305c\u306a\u3089\u3001\u5b9f\u52d9\u306e\u8981\u70b9\u3092\u4e38\u6697\u8a18\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u8b1b\u7fa9\u3092\u901a\u3057\u3066\u5b66\u3093\u3060\u3053\u3068\u3092\u3001\u81ea\u3089\u306e\u696d\u52d9\u306b\u3082\u843d\u3068\u3057\u8fbc\u3080\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7d4c\u7406\u5b9f\u52d9\u8b1b\u5ea7\u3092\u4f8b\u306b\u6319\u3052\u308b\u3068\u3001\u65e5\u6b21\u696d\u52d9\u3001\u6708\u6b21\u696d\u52d9\u3001\u5e74\u6b21\u696d\u52d9\u306e\u6d41\u308c\u3092\u305f\u3060\u8aac\u660e\u3059\u308b\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u696d\u52d9\u3092\u306a\u305c\u305d\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u884c\u3046\u306e\u304b\u3001\u305d\u306e\u696d\u52d9\u306b\u3088\u3063\u3066\u3069\u306e\u69d8\u306a\u5f71\u97ff\u304c\u4f1a\u793e\u306b\u3082\u305f\u3089\u3055\u308c\u308b\u306e\u304b\u3068\u3044\u3046\u70b9\u306b\u3064\u3044\u3066\u306e\u8aac\u660e\u306b\u91cd\u304d\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">\u8b1b\u5e2b\u304c\u516c\u8a8d\u4f1a\u8a08\u58eb\u307e\u305f\u306f\u30d7\u30ed\u306e\u5b9f\u52d9\u5bb6<\/h4>\r\n\r\n\r\n\r\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u8b1b\u7fa9\u306f\u3001<strong>\u516c\u8a8d\u4f1a\u8a08\u58eb<\/strong>\u3084<strong>\u30d7\u30ed\u306e\u5b9f\u52d9\u5bb6<\/strong>\u306a\u3069\u304c\u62c5\u5f53\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u306b\u306f\u3001\u5927\u624b\u516c\u8a8d\u4f1a\u8a08\u58eb\u8cc7\u683c\u30b9\u30af\u30fc\u30eb\uff08<a title=\"\" href=\"https:\/\/cpa-net.jp\/\">CPA\u4f1a\u8a08\u5b66\u9662<\/a>\uff09\u306e\u8b1b\u5e2b\u3082\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u89e3\u8aac\u306e\u308f\u304b\u308a\u3084\u3059\u3055\u306b\u306f\u3001\u5b9a\u8a55\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u30d7\u30ed\u306e\u5b9f\u52d9\u5bb6\u306e\u8b1b\u5e2b\u306f\u3001\u696d\u754c\u306e\u6700\u524d\u7dda\u3067\u6d3b\u8e8d\u3057\u3066\u304d\u305f\u65b9\u3005\u306a\u306e\u3067\u3001\u5177\u4f53\u7684\u306a\u696d\u52d9\u306b\u7d50\u3073\u3064\u3051\u305f\u89e3\u8aac\u304c\u300c\u7406\u89e3\u300d\u306e\u624b\u52a9\u3051\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">\u30b9\u30ad\u30de\u6642\u9593\u306b\u52c9\u5f37\u3057\u3084\u3059\u3044<\/h4>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><a href=\"https:\/\/www.cpa-learning.com\/news\/210042\"><img decoding=\"async\" src=\"https:\/\/lh7-us.googleusercontent.com\/QPm-6cGEdeGSqPdyijF_N9oOMi_J6O_B48KbNcYVO8aSBTloKFZoVjUKSwKNriCNGncGePGoRKgDw__8UfdQQgDPVyColwBTO5id9oYGnVftf2bX4Ox1PiaIivOe9GLWDiy3PSOVoeuAj_xBpkElzsg\" alt=\"\" \/><\/a><\/figure>\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306a\u3089\u3001\u304a\u624b\u6301\u3061\u306e\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u3084\u30bf\u30d6\u30ec\u30c3\u30c8\u3067\u5b66\u7fd2\u304c\u5b8c\u7d50\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6700\u8fd1\u30ea\u30ea\u30fc\u30b9\u3055\u308c\u305f\u516c\u5f0f\u30a2\u30d7\u30ea\u3067\u306f\u3001\u8b1b\u7fa9\u52d5\u753b\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30fb\u30aa\u30d5\u30e9\u30a4\u30f3\u518d\u751f\u304c\u5b9f\u88c5\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u3044\u3064\u3082\u306e\u901a\u52e4\u30fb\u901a\u5b66\u6642\u9593\u3092\u6d3b\u7528\u3057\u3066\u3001\u52b9\u7387\u7684\u306b\u5b66\u7fd2\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%E3%81%8C%E5%AE%8C%E5%85%A8%E7%84%A1%E6%96%99%E3%81%A7%E5%88%A9%E7%94%A8%E3%81%A7%E3%81%8D%E3%82%8B%E7%90%86%E7%94%B1\"><\/span>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u304c\u5b8c\u5168\u7121\u6599\u3067\u5229\u7528\u3067\u304d\u308b\u7406\u7531<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306f\u3001<strong>\u300c\u65e5\u672c\u306e\u4f1a\u8a08\u30ea\u30c6\u30e9\u30b7\u30fc\u3092\u5e95\u4e0a\u3052\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u601d\u3044\u304b\u3089\u59cb\u307e\u3063\u305f<\/strong>\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3088\u308a\u591a\u304f\u306e\u65b9\u306b\u3054\u5229\u7528\u3044\u305f\u3060\u304d\u305f\u304f\u7121\u6599\u3067\u3054\u63d0\u4f9b\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001<strong>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u3059\u3079\u3066\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\uff08\u8b1b\u7fa9\u306e\u8996\u8074\u3001\u30c6\u30ad\u30b9\u30c8\u30fb\u30ec\u30b8\u30e5\u30e1\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3001\u6a21\u64ec\u8a66\u9a13\u306a\u3069\uff09\u304c\u5b8c\u5168\u7121\u6599<\/strong>\u3067\u5229\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%B4%AF%E8%A8%88%E7%99%BB%E9%8C%B2%E8%80%85%E6%95%B0%E3%81%AF80%E4%B8%87%E4%BA%BA%E3%82%92%E7%AA%81%E7%A0%B4\"><\/span>\u7d2f\u8a08\u767b\u9332\u8005\u6570\u306f80\u4e07\u4eba\u3092\u7a81\u7834<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" class=\"alignnone wp-image-8376 size-full\" src=\"https:\/\/d1of03rd8vsimp.cloudfront.net\/wp-content\/uploads\/2024\/03\/cpalearning_column_80over_1600x685.jpg\" alt=\"\" width=\"1600\" height=\"682\" srcset=\"https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2024\/03\/cpalearning_column_80over_1600x685.jpg 1600w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2024\/03\/cpalearning_column_80over_1600x685-300x128.jpg 300w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2024\/03\/cpalearning_column_80over_1600x685-1024x436.jpg 1024w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2024\/03\/cpalearning_column_80over_1600x685-768x327.jpg 768w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2024\/03\/cpalearning_column_80over_1600x685-1536x655.jpg 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u767b\u9332\u53d7\u8b1b\u8005\u6570\u306f80\u4e07\u4eba\u3092\u7a81\u7834\u3057\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300cCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3092\u4f7f\u3063\u3066\u7c3f\u8a18\u306b\u5408\u683c\u3057\u307e\u3057\u305f\uff01\uff01\u300d\u3068\u3044\u3046\u559c\u3073\u306e\u58f0\u3092X\uff08\u65e7Twitter\uff09\u3067\u65e5\u3005\u9802\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%E3%81%AE%E5%AE%9F%E5%8B%99%E8%AC%9B%E5%BA%A7%E3%82%92%E5%8F%97%E8%AC%9B%E3%81%97%E3%81%9F%E6%96%B9%E3%81%AE%E5%A3%B0\"><\/span>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u5b9f\u52d9\u8b1b\u5ea7\u3092\u53d7\u8b1b\u3057\u305f\u65b9\u306e\u58f0<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n<p><blockquote class=\"twitter-tweet\" data-width=\"500\" data-dnt=\"true\"><p lang=\"ja\" dir=\"ltr\">\ud83c\udde9\ud83c\uddea\u306e\u5927\u5b66\u306b\u9032\u3080\u524d\u306bCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u300e\u7d4c\u7406\u5b9f\u52d9\u4e2d\u7d1a\u8b1b\u5ea7\u300f\u3092\u8996\u8074\u3057\u59cb\u3081\u305f\u306e\u3060\u3051\u308c\u3069\u3001\u77e5\u8b58\u3068\u3057\u3066\u306e\u7c3f\u8a18\u691c\u5b9a\u8a66\u9a13\u5bfe\u7b56\u3067\u306f\u306a\u304f\u3001\u57f9\u3063\u305f\u77e5\u8b58\u3092\u5b9f\u52d9\u3067\u3069\u3046\u751f\u304b\u3059\u306e\u304b\u3092\u8b1b\u7fa9\u3057\u3066\u3044\u308b\u52d5\u753b\u3063\u3066\u521d\u3081\u3066\u898b\u305f\u304b\u3082\ud83d\udc4d<br>\u3059\u3054\u304f\u3044\u3044\ud83d\udc93\u52c9\u5f37\u306b\u306a\u308b\ud83d\ude18<br>\u30aa\u30b9\u30b9\u30e1\u2728<a href=\"https:\/\/t.co\/BT8c9IkyDH\">https:\/\/t.co\/BT8c9IkyDH<\/a><\/p>&mdash; \u30da\u30f3\u30ae\u30f3\u5148\u751f\uff5e\uff20TOU\u60c5\u30de\u30cd (@PinguinSensei) <a href=\"https:\/\/twitter.com\/PinguinSensei\/status\/1731416111139172538?ref_src=twsrc%5Etfw\">December 3, 2023<\/a><\/blockquote><script async src=\"https:\/\/platform.twitter.com\/widgets.js\" charset=\"utf-8\"><\/script><\/p>\r\n<p><blockquote class=\"twitter-tweet\" data-width=\"500\" data-dnt=\"true\"><p lang=\"ja\" dir=\"ltr\">\u3053\u308c\u3067\u7121\u6599\u3067\u672c\u5f53\u306b\u3044\u3044\u306e\u304b\u2026<br>\u7c3f\u8a18\u304b\u3089\u7d4c\u7406\u5b9f\u52d9\u307e\u3067\u52c9\u5f37\u306b\u306a\u308a\u307e\u3059\u3002<br>\u6700\u8fd1\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u304b\u96fb\u5b50\u5e33\u7c3f\u53d6\u5f15\u6cd5\u3068\u304b\u898b\u3066\u307e\u3059\u3002<br>\u6642\u9593\u3082\u77ed\u304f\u5207\u3063\u3066\u3042\u308b\u306e\u3082\u5b09\u3057\u3044\uff01<br><br>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\uff5c\u7c3f\u8a18\u3084\u4f1a\u8a08\u3092\u5b8c\u5168\u7121\u6599\u3067\u5b66\u3076\u306a\u3089CPA\u30e9\u30fc\u30cb\u30f3\u30b0 <a href=\"https:\/\/t.co\/HmEKs3N9ge\">https:\/\/t.co\/HmEKs3N9ge<\/a><\/p>&mdash; \u6749\u672c\u798e\u6d69\uff0f\u4e0d\u52d5\u7523\u2192\u30db\u30c6\u30eb\uff0f\u8ca1\u52d9\u7d4c\u7406 (@sugiyuzu) <a href=\"https:\/\/twitter.com\/sugiyuzu\/status\/1640684799051583491?ref_src=twsrc%5Etfw\">March 28, 2023<\/a><\/blockquote><script async src=\"https:\/\/platform.twitter.com\/widgets.js\" charset=\"utf-8\"><\/script><\/p>\r\n<p><blockquote class=\"twitter-tweet\" data-width=\"500\" data-dnt=\"true\"><p lang=\"ja\" dir=\"ltr\">CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u7d4c\u7406\u5b9f\u52d9\u7de8\u306f\u7d4c\u7406\u306e\u4ed5\u4e8b\u306e\u6d41\u308c\u3084\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u304c\u5206\u304b\u308b\u304b\u3089\u3001\u975e\u5e38\u306b\u6709\u7528\u3002\u7d4c\u7406\u306b\u30b8\u30e7\u30d6\u30c1\u30a7\u30f3\u3059\u308b\u8eab\u3068\u3057\u3066\u306f\u3001\u8ee2\u8077\u524d\u306b\u30a4\u30e1\u30fc\u30b8\u3092\u3064\u3051\u3089\u308c\u308b\u304b\u3089\u826f\u3044\u30b9\u30bf\u30fc\u30c8\u30c0\u30c3\u30b7\u30e5\u304c\u304d\u308c\u305d\u3046\u2728<\/p>&mdash; \u3080\u3056\u3055\u3093 (@zam__channel) <a href=\"https:\/\/twitter.com\/zam__channel\/status\/1617673889110446084?ref_src=twsrc%5Etfw\">January 24, 2023<\/a><\/blockquote><script async src=\"https:\/\/platform.twitter.com\/widgets.js\" charset=\"utf-8\"><\/script><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-embed is-type-rich is-provider-twitter wp-block-embed-twitter\">\r\n<div class=\"wp-block-embed__wrapper\">\u00a0<\/div>\r\n<\/figure>\r\n\r\n\r\n\r\n<figure class=\"wp-block-embed is-type-rich is-provider-twitter wp-block-embed-twitter\">\r\n<div class=\"wp-block-embed__wrapper\">\u00a0<\/div>\r\n<\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%83%A1%E3%83%BC%E3%83%AB%E3%82%A2%E3%83%89%E3%83%AC%E3%82%B9%E7%99%BB%E9%8C%B2%E3%81%A0%E3%81%91%E3%81%A7%E5%85%A8%E3%82%B3%E3%83%B3%E3%83%86%E3%83%B3%E3%83%84%E3%81%8C%E5%88%A9%E7%94%A8%E5%8F%AF%E8%83%BD\"><\/span>\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u767b\u9332\u3060\u3051\u3067\u5168\u30b3\u30f3\u30c6\u30f3\u30c4\u304c\u5229\u7528\u53ef\u80fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306f\u3001<strong>\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u767b\u9332\u3060\u3051\u3067\u3001\u5168\u3066\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u3092\u3059\u3050\u306b\u5229\u7528<\/strong>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8ab2\u91d1\u3084\u3001\u6a5f\u80fd\u5236\u9650\u306a\u3069\u306f\u3054\u3056\u3044\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u7d4c\u7406\u306e\u57fa\u672c\u304b\u3089\u304a\u3055\u3089\u3044\u3057\u305f\u3044\u300d\u300c\u6c7a\u7b97\u696d\u52d9\u3092\u52b9\u7387\u7684\u306b\u9032\u3081\u305f\u3044\u300d\u3068\u304a\u8003\u3048\u306e\u65b9\u306fCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3092\u305c\u3072\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<p><a href=\"https:\/\/www.cpa-learning.com\/\">CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3000\u516c\u5f0f\u30b5\u30a4\u30c8<\/a><\/p>\r\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%81%93%E3%81%AE%E3%82%B3%E3%83%A9%E3%83%A0%E3%82%92%E8%AA%AD%E3%82%93%E3%81%A7%E3%81%84%E3%82%8B%E3%81%82%E3%81%AA%E3%81%9F%E3%81%AB%E3%81%8A%E3%81%99%E3%81%99%E3%82%81%E3%81%AE%E3%82%B3%E3%83%BC%E3%82%B9\"><\/span>\u3053\u306e\u30b3\u30e9\u30e0\u3092\u8aad\u3093\u3067\u3044\u308b\u3042\u306a\u305f\u306b\u304a\u3059\u3059\u3081\u306e\u30b3\u30fc\u30b9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-6 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul>\n<li><a href=\"https:\/\/www.cpa-learning.com\/courses\/90002\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\" title=\"\">\u65e5\u5546\u7c3f\u8a18\uff13\u7d1a<\/a><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.cpa-learning.com\/courses\/90002\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/d1of03rd8vsimp.cloudfront.net\/wp-content\/uploads\/2023\/11\/cf1ae1d86f06bbbe02fc93243a4b2265-8-1024x576.jpeg\" alt=\"\u65e5\u5546\u7c3f\u8a183\u7d1a\u306e\u753b\u50cf\u3067\u3059\" class=\"wp-image-4634\" srcset=\"https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/cf1ae1d86f06bbbe02fc93243a4b2265-8-1024x576.jpeg 1024w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/cf1ae1d86f06bbbe02fc93243a4b2265-8-300x169.jpeg 300w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/cf1ae1d86f06bbbe02fc93243a4b2265-8-768x432.jpeg 768w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/cf1ae1d86f06bbbe02fc93243a4b2265-8-1536x864.jpeg 1536w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/cf1ae1d86f06bbbe02fc93243a4b2265-8.jpeg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-2 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-fill\"><a class=\"wp-block-button__link has-white-color has-text-color has-background wp-element-button\" href=\"https:\/\/www.cpa-learning.com\/courses\/90002\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\" style=\"background-color:#d7d550\"><strong>\u7c3f\u8a183\u7d1a\u3092\u5b66\u3076\u21d2<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul>\n<li><a href=\"https:\/\/www.cpa-learning.com\/courses\/90014\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\" title=\"\">\u7a0e\u52d9\u5b9f\u52d9 \u6cd5\u4eba\u7a0e<\/a><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><a 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