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class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/kanjokamou-utiwakemeisaisyo\/#%E5%9C%B0%E4%BB%A3%E5%AE%B6%E8%B3%83%E3%81%AA%E3%81%A9%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8-%E5%B7%A5%E6%A5%AD%E6%89%80%E6%9C%89%E6%A8%A9%E3%81%AA%E3%81%A9%E3%81%AE%E4%BD%BF%E7%94%A8%E6%96%99%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8\" title=\"\u5730\u4ee3\u5bb6\u8cc3\u306a\u3069\u306e\u5185\u8a33\u66f8-\u5de5\u696d\u6240\u6709\u6a29\u306a\u3069\u306e\u4f7f\u7528\u6599\u306e\u5185\u8a33\u66f8\">\u5730\u4ee3\u5bb6\u8cc3\u306a\u3069\u306e\u5185\u8a33\u66f8-\u5de5\u696d\u6240\u6709\u6a29\u306a\u3069\u306e\u4f7f\u7528\u6599\u306e\u5185\u8a33\u66f8<\/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\/kanjokamou-utiwakemeisaisyo\/#%E9%9B%91%E7%9B%8A%E3%80%81%E9%9B%91%E6%90%8D%E5%A4%B1%E3%81%AA%E3%81%A9%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8\" title=\"\u96d1\u76ca\u3001\u96d1\u640d\u5931\u306a\u3069\u306e\u5185\u8a33\u66f8\">\u96d1\u76ca\u3001\u96d1\u640d\u5931\u306a\u3069\u306e\u5185\u8a33\u66f8<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/kanjokamou-utiwakemeisaisyo\/#%E5%8B%98%E5%AE%9A%E7%A7%91%E7%9B%AE%E3%82%92%E4%BD%93%E7%B3%BB%E7%9A%84%E3%81%AB%E5%AD%A6%E3%81%B6%E3%81%AA%E3%82%89CPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%EF%BC%81%E7%B0%BF%E8%A8%98%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\" title=\"\u52d8\u5b9a\u79d1\u76ee\u3092\u4f53\u7cfb\u7684\u306b\u5b66\u3076\u306a\u3089CPA\u30e9\u30fc\u30cb\u30f3\u30b0\uff01\u7c3f\u8a18\u8b1b\u5ea7\u306a\u30691,700\u672c\u4ee5\u4e0a\u306e\u8b1b\u7fa9\u304c\u7121\u6599\u3067\u898b\u653e\u984c\">\u52d8\u5b9a\u79d1\u76ee\u3092\u4f53\u7cfb\u7684\u306b\u5b66\u3076\u306a\u3089CPA\u30e9\u30fc\u30cb\u30f3\u30b0\uff01\u7c3f\u8a18\u8b1b\u5ea7\u306a\u30691,700\u672c\u4ee5\u4e0a\u306e\u8b1b\u7fa9\u304c\u7121\u6599\u3067\u898b\u653e\u984c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/kanjokamou-utiwakemeisaisyo\/#%E3%82%82%E3%81%86%E6%A4%9C%E7%B4%A2%E3%81%84%E3%82%89%E3%81%9A%EF%BC%81CPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%E3%81%AA%E3%82%89%E5%8B%98%E5%AE%9A%E7%A7%91%E7%9B%AE%E3%82%92%E8%A6%9A%E3%81%88%E3%82%89%E3%82%8C%E3%82%8B%EF%BC%81\" title=\"\u3082\u3046\u691c\u7d22\u3044\u3089\u305a\uff01CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306a\u3089\u52d8\u5b9a\u79d1\u76ee\u3092\u899a\u3048\u3089\u308c\u308b\uff01\">\u3082\u3046\u691c\u7d22\u3044\u3089\u305a\uff01CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306a\u3089\u52d8\u5b9a\u79d1\u76ee\u3092\u899a\u3048\u3089\u308c\u308b\uff01<\/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\/kanjokamou-utiwakemeisaisyo\/#%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%8B%98%E5%AE%9A%E7%A7%91%E7%9B%AE%E3%81%8C%E8%A6%9A%E3%81%88%E3%82%89%E3%82%8C%E3%82%8B%E3%81%AE%E3%81%8B\" title=\"\u306a\u305cCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u52d8\u5b9a\u79d1\u76ee\u304c\u899a\u3048\u3089\u308c\u308b\u306e\u304b\">\u306a\u305cCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u52d8\u5b9a\u79d1\u76ee\u304c\u899a\u3048\u3089\u308c\u308b\u306e\u304b<\/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\/kanjokamou-utiwakemeisaisyo\/#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-28\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/kanjokamou-utiwakemeisaisyo\/#%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-29\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/kanjokamou-utiwakemeisaisyo\/#CPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%E3%81%A7%E7%B0%BF%E8%A8%98%E6%A4%9C%E5%AE%9A%E3%81%AB%E5%90%88%E6%A0%BC%E3%81%97%E3%81%9F%E6%96%B9%E3%81%AE%E5%A3%B0\" title=\"CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u7c3f\u8a18\u691c\u5b9a\u306b\u5408\u683c\u3057\u305f\u65b9\u306e\u58f0\">CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u7c3f\u8a18\u691c\u5b9a\u306b\u5408\u683c\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-30\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/kanjokamou-utiwakemeisaisyo\/#%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-31\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/kanjokamou-utiwakemeisaisyo\/#%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-32\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/kanjokamou-utiwakemeisaisyo\/#%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%8B%98%E5%AE%9A%E7%A7%91%E7%9B%AE%E5%86%85%E8%A8%B3%E6%98%8E%E7%B4%B0%E6%9B%B8%E3%81%A8%E3%81%AF\"><\/span>\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3068\u306f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3068\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u7b2c35\u67613\u53f7\u3067\u63d0\u51fa\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u66f8\u985e\u306e\u4e00\u3064\u3067\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u4f7f\u308f\u308c\u3066\u3044\u308b\u52d8\u5b9a\u79d1\u76ee\u306b\u3064\u3044\u3066\u3001\u8a73\u7d30\uff08\u5185\u8a33\uff09\u3092\u793a\u3059\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>2023\u5e746\u670830\u65e5\u4ed8\u3067\u56fd\u7a0e\u5e81\u3088\u308a\u516c\u8868\u3055\u308c\u305f\u300c\u6cd5\u4eba\u8ab2\u7a0e\u95a2\u4fc2\u306e\u7533\u8acb\u3001\u5c4a\u51fa\u306a\u3069\u306e\u69d8\u5f0f\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\u300d(\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054)\u3067\u3001\u4ee4\u548c6\u5e74\uff082023\u5e74\uff093\u67081\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3067\u306f\u3001\u69d8\u5f0f\u304c\u5909\u66f4\u3055\u308c\u308b\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5909\u66f4\u3067\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u756a\u53f7\u3001\u3082\u3057\u304f\u306f\u6cd5\u4eba\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u7b87\u6240\u304c\u8a2d\u3051\u3089\u308c\u308b\u3060\u3051\u3067\u57fa\u672c\u7684\u306a\u69d8\u5f0f\u306b\u3064\u3044\u3066\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/kaisei\/230630\/index.htm\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff08\u6cd5\u4eba\u8ab2\u7a0e\u95a2\u4fc2\u306e\u7533\u8acb\u3001\u5c4a\u51fa\u7b49\u306e\u69d8\u5f0f\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066(\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%A8%98%E8%BC%89%E3%81%99%E3%82%8B%E5%86%85%E5%AE%B9\"><\/span>\u8a18\u8f09\u3059\u308b\u5185\u5bb9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u306e\u5185\u8a33\u3092\u793a\u3059\u305f\u3081\u306e\u66f8\u985e\u3067\u3042\u308b\u3082\u306e\u306e\u3001\u3059\u3079\u3066\u306e\u52d8\u5b9a\u79d1\u76ee\u306b\u5bfe\u3057\u3066\u5185\u8a33\u3092\u793a\u3059\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong>\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6307\u5b9a\u3055\u308c\u305f16\u7a2e\u985e\u306e\u52d8\u5b9a\u79d1\u76ee\u306b\u3064\u3044\u3066\u306e\u307f\u3001\u5185\u8a33\u3092\u793a\u3059\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u8cc7\u7523<\/td><td>\u9810\u8caf\u91d1\u306a\u3069\u3001\u53d7\u53d6\u624b\u5f62\u3001\u58f2\u639b\u91d1\u3001\u4eee\u6255\u91d1\u3001\u8cb8\u4ed8\u91d1\uff08\u53d7\u53d6\u5229\u606f\uff09\u3001\u68da\u5378\u8cc7\u7523\u3001\u6709\u4fa1\u8a3c\u5238\u3001\u56fa\u5b9a\u8cc7\u7523<\/td><\/tr><tr><td>\u8ca0\u50b5<\/td><td>\u652f\u6255\u624b\u5f62\u3001\u8cb7\u639b\u91d1\u3001\u4eee\u53d7\u91d1\u30fb\u9810\u308a\u91d1\u3001\u501f\u5165\u91d1\uff08\u652f\u6255\u5229\u606f\uff09<\/td><\/tr><tr><td>\u640d\u76ca<\/td><td>\u571f\u5730\u58f2\u4e0a\u306a\u3069\u3001\u5f79\u54e1\u5831\u916c\u53ca\u3073\u4eba\u4ef6\u8cbb\u3001\u5730\u4ee3\u5bb6\u8cc3\u3001\u96d1\u76ca\u30fb\u96d1\u640d\u5931\u306a\u3069<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u306a\u304a\u3001\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306f\u3001\u6c7a\u7b97\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185\u306b\u3001\u4f4f\u6240\u5730\u306e\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u7a0e\u52d9\u7f72\u306f\u3001\u4f01\u696d\u304c\u63d0\u51fa\u3057\u305f\u66f8\u985e\u304c\u5b9f\u969b\u306e\u696d\u7e3e\u306b\u57fa\u3065\u3044\u3066\u9069\u5207\u306b\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u3001\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u78ba\u8a8d\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306f\u3001\u901a\u5e38\u3001\u63d0\u51fa\u4f01\u696d\u306e\u7d4c\u7406\u90e8\u9580\u304c\u4f5c\u6210\u3059\u308b\u306e\u304c\u666e\u901a\u3067\u3059\u3002\u4f1a\u8a08\u4e8b\u52d9\u6240\u3084\u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u696d\u52d9\u3092\u4ee3\u884c\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3092\u542b\u3081\u3001\u7a0e\u52d9\u66f8\u985e\u306e\u4f5c\u6210\u4ee3\u884c\u696d\u52d9\u306f\u3001\u7a0e\u7406\u58eb\u3060\u3051\u304c\u5b9f\u65bd\u3067\u304d\u308b\u8a8d\u53ef\u3055\u308c\u305f\u4ed5\u4e8b\u3067\u3042\u308b\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%B9%B3%E6%88%9030%E5%B9%B4%E5%BA%A6%E3%81%AE%E7%A8%8E%E5%88%B6%E6%94%B9%E6%AD%A3%E3%81%A7%E7%B0%A1%E7%B4%A0%E5%8C%96%E3%81%95%E3%82%8C%E3%81%9F\"><\/span>\u5e73\u621030\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u7c21\u7d20\u5316\u3055\u308c\u305f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306f\u3001\u5e73\u621030\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u7c21\u7d20\u5316\u3055\u308c\u307e\u3057\u305f<\/strong>\u30022019\u5e74\uff08\u5e73\u621031\u5e74\uff094\u67081\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u306f\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306f\u3001\u7c21\u7d20\u5316\u3055\u308c\u305f\u3082\u306e\u3092\u5229\u7528\u3059\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u304c\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u8a18\u8f09\u5185\u5bb9\u306e\u898b\u76f4\u3057<\/li>\n\n\n\n<li>\u8a18\u8f09\u5358\u4f4d\u306e\u67d4\u8edf\u5316<\/li>\n\n\n\n<li>\u8a18\u8f09\u9805\u76ee\u306e\u524a\u9664\u306a\u3069<\/li>\n<\/ol>\n\n\n\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u7c21\u7d20\u5316\u3055\u308c\u305f\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%B0%A1%E7%B4%A0%E5%8C%96%E3%81%95%E3%82%8C%E3%81%9F%E4%BA%8B%E9%A0%85\"><\/span>\u7c21\u7d20\u5316\u3055\u308c\u305f\u4e8b\u9805<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>\u4ee5\u4e0b\u306e\u5404\u9805\u76ee\u306b\u95a2\u3059\u308b\u5909\u66f4\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<ol>\n<li>\u4eee\u6255\u91d1\uff08\u524d\u6e21\u91d1\uff09\u3068\u4eee\u53d7\u91d1\uff08\u524d\u53d7\u91d1\u3001\u9810\u308a\u91d1\uff09<\/li>\n<\/ol>\n\n\n\n<p>\u300c\u53d6\u5f15\u306e\u5185\u5bb9\u300d\u306e\u8868\u8a18\u304c\u300c\u6458\u8981\u300d\u306b\u5909\u308f\u308a\u3001\u3088\u308a\u81ea\u7531\u306b\u8a18\u8ff0\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ol start=\"2\">\n<li>\u8cb8\u4ed8\u91d1\u3068\u53d7\u53d6\u5229\u606f\uff08\u501f\u5165\u91d1\u3068\u652f\u6255\u5229\u606f\uff09<\/li>\n<\/ol>\n\n\n\n<p>\u300c\u8cb8\u4ed8\u7406\u7531\uff08\u501f\u5165\u7406\u7531\uff09\u300d\u306e\u90e8\u5206\u304c\u53d6\u308a\u9664\u304b\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ol start=\"3\">\n<li>\u68da\u5378\u8cc7\u7523<\/li>\n<\/ol>\n\n\n\n<p>\u671f\u672b\u68da\u5378\u306e\u65b9\u6cd5\u306e\u6b04\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ol start=\"4\">\n<li>\u4e8b\u696d\u6240\u3054\u3068\u306e\u58f2\u4e0a\u9ad8\u306a\u3069<\/li>\n<\/ol>\n\n\n\n<p>\u4f7f\u7528\u5efa\u7269\u306e\u5ef6\u9762\u7a4d\u306e\u6b04\u306e\u8a18\u8f09\u304c\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ol start=\"5\">\n<li>\u96d1\u76ca\u3068\u96d1\u640d\u5931<\/li>\n<\/ol>\n\n\n\n<p>\u571f\u5730\u306e\u58f2\u5374\u640d\u76ca\u304c\u56fa\u5b9a\u8cc7\u7523\uff08\u571f\u5730\u3084\u571f\u5730\u306b\u5b58\u5728\u3059\u308b\u6a29\u5229\u306a\u3069\uff09\u306e\u5185\u8a33\u66f8\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u7701\u7565\u3057\u3066\u3082\u3088\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"http:\/\/www.e-tax.nta.go.jp\/hojin\/gimuka\/kansokajiko_ichiran.pdf\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3092\u53c2\u8003\u306b\u7b46\u8005\u304c\u4f5c\u6210<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%85%B7%E4%BD%93%E7%9A%84%E3%81%AA%E5%86%85%E5%AE%B9\"><\/span>\u5177\u4f53\u7684\u306a\u5185\u5bb9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6b21\u306b\u3001<strong>\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3067\u5909\u66f4\u3068\u306a\u3063\u305f\u4e8b\u9805\u3092\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/strong>\u6539\u6b63\u306b\u3088\u3063\u3066\u3001\u8a18\u8f09\u7701\u7565\u57fa\u6e96\u306e\u67d4\u8edf\u5316\u3068\u8a18\u8f09\u5358\u4f4d\u306e\u67d4\u8edf\u5316\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u306e\u7c21\u7d20\u5316\u306f\u3001\u6b21\u306e\u624b\u9806\u3067\u8003\u3048\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u8a18\u8f09\u3059\u3079\u304d\u4ef6\u6570\u306f100\u4ef6\u8d85\u304b\uff1f(\u5224\u65ad\u306f\u500b\u793e\u6570)&nbsp;&nbsp;<\/li>\n<\/ol>\n\n\n\n<ul>\n<li>Yes \u306e\u5834\u5408\u306f2.\u3078<\/li>\n\n\n\n<li>No\u306e\u5834\u5408\u306f\u3001\u7c21\u7d20\u5316\u305b\u305a\u3001\u5f93\u6765\u3069\u304a\u308a\u306b\u8a18\u8f09\u3092\u884c\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<ol start=\"2\">\n<li>\u8a18\u8f09\u7701\u7565\u57fa\u6e96\u3092\u67d4\u8edf\u5316\u3059\u308b\u304b\uff1f Yes or No<\/li>\n<\/ol>\n\n\n\n<ul>\n<li>Yes \u306e\u5834\u5408\u306f\u3001\u4e0a\u4f4d100\u4ef6(\u500b\u793e\u5225)\u306e\u8a18\u8f09\u3092\u884c\u3044\u307e\u3059\u3002<\/li>\n\n\n\n<li>No\u306e\u5834\u5408\u306f3.\u3078<\/li>\n<\/ul>\n\n\n\n<ol start=\"3\">\n<li>\u8a18\u8f09\u5358\u4f4d\u3092\u67d4\u8edf\u5316\u3059\u308b\u304b\uff1f Yes or No<\/li>\n<\/ol>\n\n\n\n<ul>\n<li>Yes \u306e\u5834\u5408\u306f\u3001\u652f\u5e97\u3001\u55b6\u696d\u6240\u5225\u306b\u8a18\u8f09\u3092\u884c\u3044\u307e\u3059\u3002<\/li>\n\n\n\n<li>No\u306e\u5834\u5408\u306f\u3001\u7c21\u7d20\u5316\u306f\u305b\u305a\u3001\u5f93\u6765\u3069\u304a\u308a\u306b\u8a18\u8f09\u3092\u884c\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.e-tax.nta.go.jp\/hojin\/gimuka\/kisainaiyo_kansoka.pdf\">\u56fd\u7a0e\u5e81 <\/a>\u3092\u53c2\u8003\u306b\u7b46\u8005\u304c\u4f5c\u6210<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.e-tax.nta.go.jp\/hojin\/gimuka\/kansokajiko_ichiran.pdf\">\u56fd\u7a0e\u5e81<\/a> \u3092\u53c2\u8003\u306b\u7b46\u8005\u304c\u4f5c\u6210<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u53d6\u5f15\u91d1\u984d\u306e\u5927\u304d\u3044\u4e0a\u4f4d100\u4ef6\u307e\u3067\u306e\u8a18\u8f09\u306b\u306a\u3063\u305f<\/h4>\n\n\n\n<p><strong>\u8a18\u8f09\u7701\u7565\u57fa\u6e96\u306e\u67d4\u8edf\u5316\u306b\u3088\u3063\u3066\u3001\u58f2\u639b\u91d1\u3084\u8cb7\u639b\u91d1\u306f\u3001\u53d6\u5f15\u91d1\u984d\u306e\u5927\u304d\u3044\u4e0a\u4f4d100\u4f4d\u307e\u3067\u306e\u53d6\u5f15\u5148\u3092\u8a18\u8f09\u3059\u308c\u3070\u3088\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u4ee5\u524d\u306f\u3001\u58f2\u639b\u91d1\u3084\u8cb7\u639b\u91d1\u306e\u8a73\u7d30\u306a\u5185\u8a33\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u3001\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u5148\u304c100\u4ef6\u3092\u8d85\u3048\u3066\u3044\u3066\u3082\u3001\u3059\u3079\u3066\u306e\u53d6\u5f15\u5148\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u65b0\u305f\u306a\u7c21\u6613\u5316\u306e\u30eb\u30fc\u30eb\u306b\u3088\u3063\u3066\u3001\u53d6\u5f15\u91d1\u984d\u304c\u5927\u304d\u3044\u9806\u306b\u4e0a\u4f4d100\u4f4d\u306e\u53d6\u5f15\u5148\u307e\u3067\u3092\u8a18\u8f09\u3059\u308b\u5f62\u306b\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u652f\u5e97\u3084\u4e8b\u696d\u6240\u3054\u3068\u306e\u5408\u8a08\u984d\u304c\u8a18\u8f09\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f<\/h4>\n\n\n\n<p><strong>\u4e00\u65b9\u3001\u8a18\u8f09\u5358\u4f4d\u306e\u67d4\u8edf\u5316\u3082\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u8a18\u8f09\u5358\u4f4d\u3092\uff08\u53d6\u5f15\u306a\u3069\u306e\uff09\u76f8\u624b\u5148\u3068\u3057\u3066\u3044\u308b\u52d8\u5b9a\u79d1\u76ee\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3001\u652f\u5e97\u3001\u4e8b\u696d\u6240\u5225\u306e\u5408\u8a08\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\u65b9\u6cd5\u304c\u9069\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/strong><\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001\u57fa\u6e96\u984d\uff08\u305f\u3068\u3048\u3070\u3001\u58f2\u639b\u91d1\u306750\u4e07\u5186\u4ee5\u4e0a\uff09\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u652f\u5e97\u3084\u55b6\u696d\u6240\u5225\u306b\u8a18\u8f09\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u305d\u306e\u91d1\u984d\u3092\u5168\u984d\u8a18\u5165\u3057\u3066\u66f8\u985e\u3092\u5b8c\u6210\u3055\u305b\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%8B%98%E5%AE%9A%E7%A7%91%E7%9B%AE%E5%86%85%E8%A8%B3%E6%98%8E%E7%B4%B0%E6%9B%B8%E3%81%AE%E6%9B%B8%E3%81%8D%E6%96%B9\"><\/span>\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u66f8\u304d\u65b9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3088\u308a\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8fd1\u5e74\u3067\u306f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u6a5f\u80fd\u304c\u9ad8\u5ea6\u5316\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u305f\u3082\u306e\u3092\u5229\u7528\u305b\u305a\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u6a5f\u80fd\u3092\u5229\u7528\u3057\u3066\u4f5c\u6210\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u5927\u534a\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/index.htm\">\u56fd\u7a0e\u5e81<\/a>\u306e <a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf2\/h020-2.pdf\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf2\/h020-2.pdf<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%8B%98%E5%AE%9A%E7%A7%91%E7%9B%AE%E5%86%85%E8%A8%B3%E6%98%8E%E7%B4%B0%E6%9B%B8%E3%82%92%E4%BD%9C%E6%88%90%E3%81%99%E3%82%8B%E9%9A%9B%E3%81%AE%E6%B3%A8%E6%84%8F%E7%82%B9\"><\/span>\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306f\u300116\u7a2e\u985e\u306e\u52d8\u5b9a\u79d1\u76ee\u306e\u5185\u8a33\u3092\u793a\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>\u4ee5\u4e0b\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u52d8\u5b9a\u79d1\u76ee\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.e-tax.nta.go.jp\/hojin\/gimuka\/csv_jyoho2_meisai_31.htm\">\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%A0%90%E8%B2%AF%E9%87%91%E3%81%AA%E3%81%A9%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8\"><\/span>\u9810\u8caf\u91d1\u306a\u3069\u306e\u5185\u8a33\u66f8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh5.googleusercontent.com\/RADjtSae5UQJ0SqAcTfkKxUlL03cFGzypCy6sU-d9Bf5A-S_Apq-ssGBGKYPHaxoivvcKkLNhwQCgDlFD9RDjIwEASS1iDN_oADR-5esbd7pjhDxrX7q2IP2IGBjEnOSococDlKTLtNylqNLEzSEvAY\" alt=\"\u9810\u8caf\u91d1\u7b49\u306e\u5185\u8a33\u66f8\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h022.pdf\">\u300c\u9810\u8caf\u91d1\u7b49\u306e\u5185\u8a33\u66f8\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p><strong>\u9810\u8caf\u91d1\u306a\u3069\u306e\u5185\u8a33\u66f8\u306f\u3001\u4fdd\u6709\u3057\u3066\u3044\u308b\u9810\u8caf\u91d1\u306e\u5185\u8a33\u3092\u8868\u793a\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002<\/strong>\u91d1\u878d\u6a5f\u95a2\u540d\u30fb\u652f\u5e97\u540d\u30fb\u7a2e\u985e\u30fb\u53e3\u5ea7\u756a\u53f7\u30fb\u671f\u672b\u73fe\u5728\u9ad8\u30fb\u9069\u7528\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u5225\u306b\u3001\u304b\u3064\u3001\u9810\u8caf\u91d1\u306e\u7a2e\u985e\u5225\u306b\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3082\u3057\u8a18\u8f09\u3059\u308b\u53e3\u6570\u304c100\u53e3\u3092\u8d85\u904e\u3059\u308b\u5834\u5408\u3001\u671f\u672b\u306e\u73fe\u5728\u9ad8\u304c\u5927\u304d\u3044\u3082\u306e\u304b\u3089\u4e0a\u4f4d100\u53e3\u5206\u306e\u8a18\u5165\u3060\u3051\u3067\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u9810\u8caf\u91d1\u306a\u3069\u306e\u540d\u7fa9\u4eba\u304c\u6cd5\u4eba\u306e\u4ee3\u8868\u8005\u3067\u3042\u308a\u3001\u6cd5\u4eba\u540d\u3068\u7570\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u6458\u8981\u300d\u306e\u90e8\u5206\u306b\u300c\u540d\u7fa9\u4eba\u25cb\u25cb\u25cb\u25cb\u300d\u3068\u3057\u3066\u3001\u540d\u7fa9\u4eba\u306e\u540d\u524d\u3092\u660e\u8a18\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%8F%97%E5%8F%96%E6%89%8B%E5%BD%A2%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8\"><\/span>\u53d7\u53d6\u624b\u5f62\u306e\u5185\u8a33\u66f8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh5.googleusercontent.com\/v5bg813JKzTx7q_55ZHuRKx3AsS0sve8QQPeI86X8bdo4Ms4A5CVmYv4t4VMpL7ICcl5GXxH8OkOmuSliU8Hb0mTFYA3YBNSap1xlh5GtNxA6SruM3JgYZ3Cj57AgeSr-ESXayyBT_uTOj8V_o73tIE\" alt=\"\u53d7\u53d6\u624b\u5f62\u306e\u5185\u8a33\u66f8\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p>\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h022.pdf\">\u9810\u8caf\u91d1\u7b49\u306e\u5185\u8a33\u66f8\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p><strong>\u53d7\u53d6\u624b\u5f62\u306e\u5185\u8a33\u66f8\u306b\u306f\u3001\u4fdd\u6709\u3057\u3066\u3044\u308b\u53d7\u53d6\u624b\u5f62\u306e\u5185\u8a33\u3092\u8868\u793a\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u632f\u51fa\u4eba\u3001\u632f\u51fa\u5e74\u6708\u65e5\u3001\u652f\u6255\u671f\u65e5\u3001\u652f\u6255\u9280\u884c\uff08\u540d\u79f0\u30fb\u652f\u5e97\u540d\uff09\u3001\u91d1\u984d\u3001\u5272\u5f15\u9280\u884c\u540d\u53ca\u3073\u652f\u5e97\u540d\u306a\u3069\u3001\u9069\u7528\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3082\u3057\u3001\u53d7\u53d6\u624b\u5f62\u306e\u7dcf\u984d\u304c100\u4e07\u5186\u4ee5\u4e0a\u306e\u3082\u306e\u304c\u3042\u308c\u3070\u3001\u53d6\u5f15\u5148\u3054\u3068\u306b\u5206\u3051\u3066\u8a18\u5165\u3057\u307e\u3059\uff08100\u4e07\u5186\u4ee5\u4e0a\u306e\u3082\u306e\u304c5\u53e3\u672a\u6e80\u306e\u5834\u5408\u3001\u671f\u672b\u73fe\u5728\u9ad8\u304c\u9ad8\u3044\u3082\u306e\u304b\u30895\u53e3\u307e\u3067\uff09\u3002100\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u306f\u4e00\u62ec\u3067\u8a18\u5165\u3057\u3001\u5272\u5f15\u624b\u5f62\u306f\u5272\u5f15\u9280\u884c\u3054\u3068\u306b\u5225\u3005\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8a18\u8f09\u3059\u3079\u304d\u53e3\u6570\u304c100\u53e3\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u65b9\u6cd51.\u307e\u305f\u306f2.\u306e\u65b9\u6cd5\u3067\u8a18\u5165\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u9ad8\u984d\u306a\u3082\u306e\u304b\u3089100\u53e3\u5206\u3092\u8a18\u5165\u3057\u3001100\u53e3\u76ee\u306b\u306f100\u4e07\u5186\u672a\u6e80\u306e\u6b8b\u984d\u3092\u5168\u90e8\u4e00\u62ec\u3067\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u81ea\u793e\u306e\u652f\u5e97\u3084\u4e8b\u696d\u6240\u3054\u3068\u306b\u91d1\u984d\u3092\u8a18\u5165\u3057\u3001\u300c\u632f\u51fa\u4eba\u300d\u6b04\u306b\u652f\u5e97\u30fb\u4e8b\u696d\u6240\u306e\u540d\u79f0\u3001\u305d\u3057\u3066\u300c\u91d1\u984d\u300d\u6b04\u306b\u305d\u306e\u652f\u5e97\u30fb\u4e8b\u696d\u6240\u306e\u5408\u8a08\u91d1\u984d\uff08100\u4e07\u5186\u672a\u6e80\u3092\u542b\u3080\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<p>\u65b9\u6cd52.\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e1.2.3.\u306e\u8a18\u5165\u306f\u7701\u7565\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u878d\u901a\u624b\u5f62\u306f\u5225\u3005\u306b\u8a18\u5165\u3057\u3001\u300c\u6458\u8981\u300d\u6b04\u306b\u878d\u901a\u624b\u5f62\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u793a\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u70ba\u66ff\u624b\u5f62\u306e\u5834\u5408\u3001\u300c\u6458\u8981\u300d\u6b04\u306b\u5f15\u53d7\u4eba\u306e\u540d\u524d\u3068\u4f4f\u6240\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u5dee\u51fa\u4eba\u3068\u50b5\u52d9\u8005\u304c\u7570\u306a\u308b\u5834\u5408\u3001\u300c\u6458\u8981\u300d\u6b04\u306b\u50b5\u52d9\u8005\u306e\u540d\u524d\u3068\u4f4f\u6240\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<p>\u300c\u5272\u5f15\u9280\u884c\u540d\u53ca\u3073\u652f\u5e97\u540d\u306a\u3069\u300d\u6b04\u306b\u306f\u3001\u5272\u5f15\u624b\u5f62\u306e\u9280\u884c\u540d\u3068\u652f\u5e97\u540d\u3001\u307e\u305f\u306f\u88cf\u66f8\u8b72\u6e21\u5148\u306e\u540d\u524d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%A3%B2%E6%8E%9B%E9%87%91\"><\/span>\u58f2\u639b\u91d1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh6.googleusercontent.com\/eaY42AuPIdlojEHroeTHu71E4Z1V3DUPsLs85KUKJcCrxzwoLFB_UYGfenpGSy7r-Pf4yN-BLkbjhgDKtprmpw0kJk6Jqa6-4BIkgyGTqfZMUFFTkU_CnQHND3XN2zyIPOWy0EshJ7Bk9jttLLxkQBE\" alt=\"\u58f2\u639b\u91d1\u306e\u5185\u8a33\u66f8\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p>\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h022.pdf\">\u9810\u8caf\u91d1\u7b49\u306e\u5185\u8a33\u66f8\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p><strong>\u58f2\u639b\u91d1\uff08\u672a\u53ce\u5165\u91d1\uff09\u306e\u5185\u8a33\u66f8\u306f\u3001\u58f2\u639b\u91d1\uff08\u672a\u53ce\u5165\u91d1\uff09\u3092\u76f8\u624b\u5148\u3054\u3068\u306b\u8868\u793a\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<ol>\n<li>\u300c\u79d1\u76ee\u300d\u306e\u90e8\u5206\u306b\u306f\u3001\u305d\u308c\u304c\u58f2\u639b\u91d1\u304b\u672a\u53ce\u5165\u91d1\u304b\u3092\u660e\u8a18\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u76f8\u624b\u5148\u3054\u3068\u306e\u671f\u672b\u73fe\u5728\u9ad8\u304c50\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306b\u306f\u3001\u76f8\u624b\u5148\u306e\u7b87\u6240\u306b\u500b\u5225\u306b\u8a18\u5165\u3057\u307e\u3059\uff0850\u4e07\u5186\u4ee5\u4e0a\u306e\u3082\u306e\u304c5\u53e3\u672a\u6e80\u306e\u5834\u5408\u3001\u671f\u672b\u73fe\u5728\u9ad8\u304c\u9ad8\u3044\u3082\u306e\u304b\u3089\u7d045\u53e3\u307e\u3067\uff09\u300250\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u306f\u3001\u307e\u3068\u3081\u3066\u4e00\u3064\u306e\u9805\u76ee\u3068\u3057\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\">\n<li>2.\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u8a18\u5165\u304c100\u53e3\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u65b9\u6cd5\uff081\uff09\u307e\u305f\u306f\uff082\uff09\u3092\u9078\u3093\u3067\u8a18\u5165\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<p>\uff081\uff09\u671f\u672b\u73fe\u5728\u9ad8\u304c\u9ad8\u3044\u3082\u306e\u304b\u3089100\u53e3\u5206\u3092\u8a18\u5165\u3057\u3001100\u53e3\u76ee\u306b\u306f50\u4e07\u5186\u672a\u6e80\u306e\u6b8b\u984d\u3092\u3059\u3079\u3066\u307e\u3068\u3081\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff082\uff09\u671f\u672b\u73fe\u5728\u9ad8\u3092\u81ea\u793e\u306e\u652f\u5e97\u3084\u4e8b\u696d\u6240\u3054\u3068\u306b\u5206\u3051\u3066\u8a18\u5165\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u300c\u540d\u79f0\uff08\u6c0f\u540d\uff09\u300d\u6b04\u306b\u652f\u5e97\u3084\u4e8b\u696d\u6240\u306e\u540d\u524d\u3092\u3001\u305d\u3057\u3066\u300c\u671f\u672b\u73fe\u5728\u9ad8\u300d\u6b04\u306b\u305d\u306e\u652f\u5e97\u3084\u4e8b\u696d\u6240\u306e\u5408\u8a08\u91d1\u984d\uff0850\u4e07\u5186\u672a\u6e80\u3092\u542b\u3080\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>100\u53e3\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306f\u3001\u58f2\u639b\u91d1\u3068\u672a\u53ce\u5165\u91d1\u306e\u5408\u8a08\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ol start=\"4\">\n<li>\u672a\u53ce\u5165\u91d1\u306f\u300c\u6458\u8981\u300d\u6b04\u306b\u305d\u306e\u53d6\u5f15\u306e\u5185\u5bb9\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4e0a\u8a183\u306e\uff082\uff09\u306e\u8a18\u8f09\u65b9\u6cd5\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u3001\u3053\u306e\u9805\u76ee\u306e\u8a18\u5165\u306f\u5fc5\u9808\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BB%AE%E6%89%95%E9%87%91%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8%E3%83%BB%E8%B2%B8%E4%BB%98%E9%87%91%E5%8F%8A%E3%81%B3%E5%8F%97%E5%8F%96%E5%88%A9%E6%81%AF%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8\"><\/span>\u4eee\u6255\u91d1\u306e\u5185\u8a33\u66f8\u30fb\u8cb8\u4ed8\u91d1\u53ca\u3073\u53d7\u53d6\u5229\u606f\u306e\u5185\u8a33\u66f8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh4.googleusercontent.com\/EPxrfWlQHjcNoBoqeQxvMmSFEJaOpILffQtpj5kYD8uRjdrZd_K0SmEb4SCbTMoWQlkT6D9yskFVBjHrH-L9H3EwNy7sntXidZNjbfj2vj8zvg9D5C5_21MC29Un0nlUIi280JAcu7H4iuDDNefIsp4\" alt=\"\u4eee\u6255\u91d1\u306e\u5185\u8a33\u66f8\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h022.pdf\">\u300c\u9810\u8caf\u91d1\u7b49\u306e\u5185\u8a33\u66f8\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p><strong>\u4eee\u6255\u91d1\uff08\u524d\u6e21\u91d1\uff09\u306e\u5185\u8a33\u66f8\u306f\u3001\u4eee\u6255\u91d1\u306e\u671f\u672b\u6b8b\u9ad8\u306b\u3064\u3044\u3066\u3001\u53d6\u5f15\u5148\u3054\u3068\u306b\u6b8b\u9ad8\u306e\u8a73\u7d30\u3084\u76f8\u624b\u5148\u306e\u60c5\u5831\u3092\u793a\u3059\u305f\u3081\u4f5c\u6210\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<ol>\n<li>\u300c\u79d1\u76ee\u300d\u306e\u6b04\u306b\u306f\u305d\u308c\u304c\u300c\u4eee\u6255\u91d1\u300d\u306a\u306e\u304b\u300c\u524d\u6e21\u91d1\u300d\u306a\u306e\u304b\u3092\u660e\u793a\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\">\n<li>\u5404\u76f8\u624b\u5148\u306b\u5bfe\u3059\u308b\u671f\u672b\u73fe\u5728\u9ad8\u304c50\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u5225\u3005\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\">\n<li>\u76f8\u624b\u5148\u304c\u300c\u5f79\u54e1\u300d\u300c\u682a\u4e3b\u300d\u307e\u305f\u306f\u300c\u95a2\u4fc2\u4f1a\u793e\u300d\u3067\u3042\u308c\u3070\u3001\u671f\u672b\u73fe\u5728\u9ad8\u304c50\u4e07\u5186\u672a\u6e80\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u308c\u305e\u308c\u5225\u3005\u306b\u8a18\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"4\">\n<li>2.\u306e\u624b\u9806\u3067\u8a18\u5165\u3059\u3079\u304d\u53e3\u6570\u304c100\u53e3\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u65b9\u6cd5\uff081\uff09\u307e\u305f\u306f\uff082\uff09\u3067\u8a18\u5165\u304c\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<p>\uff081\uff09\u671f\u672b\u73fe\u5728\u9ad8\u304c\u9ad8\u3044\u3082\u306e\u304b\u3089100\u53e3\u307e\u3067\u3092\u8a18\u5165\u3057\u3001100\u53e3\u76ee\u306b\u306f50\u4e07\u5186\u672a\u6e80\u306e\u6b8b\u984d\u3092\u3059\u3079\u3066\u307e\u3068\u3081\u3066\u8a18\u5165\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u300c\u5f79\u54e1\u300d\u300c\u682a\u4e3b\u300d\u307e\u305f\u306f\u300c\u95a2\u4fc2\u4f1a\u793e\u300d\u306e\u3082\u306e\u3082\u542b\u3081\u3001\u5408\u8a08\u3067100\u53e3\u306b\u306a\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff082\uff09\u671f\u672b\u73fe\u5728\u9ad8\u3092\u81ea\u793e\u306e\u652f\u5e97\u3084\u4e8b\u696d\u6240\u3054\u3068\u306b\u5206\u3051\u3066\u8a18\u5165\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u300c\u540d\u79f0\uff08\u6c0f\u540d\uff09\u300d\u6b04\u306b\u652f\u5e97\u3084\u4e8b\u696d\u6240\u306e\u540d\u524d\u3092\u3001\u300c\u671f\u672b\u73fe\u5728\u9ad8\u300d\u6b04\u306b\u305d\u306e\u652f\u5e97\u307e\u305f\u306f\u4e8b\u696d\u6240\u306e\u5408\u8a08\u91d1\u984d\uff0850\u4e07\u5186\u672a\u6e80\u3092\u542b\u3080\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ol start=\"5\">\n<li>100\u53e3\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306f\u3001\u4eee\u6255\u91d1\u3068\u524d\u6e21\u91d1\u306e\u5408\u8a08\u3067\u884c\u3044\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"6\">\n<li>\u300c\u6458\u8981\u300d\u6b04\u306b\u306f\u3001\u53d6\u5f15\u306e\u5185\u5bb9\u3092\u660e\u793a\u3059\u308b\u60c5\u5831\u3001\u305f\u3068\u3048\u3070\u300c\u6a5f\u68b0\u8a2d\u5099\u306e\u8cfc\u5165\u624b\u4ed8\u91d1\u300d\u3084\u300c\u4eee\u6255\u7a0e\u91d1\u300d\u306a\u3069\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4e0a\u8a184.\uff082\uff09\u306e\u8a18\u8f09\u65b9\u6cd5\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u3001\u3053\u306e\u9805\u76ee\u306e\u8a18\u5165\u306f\u5fc5\u9808\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh4.googleusercontent.com\/IrDYNPnM4iSaazj4bLHyJRHIFBZ_TrZXWSXyMKKv8LnXcVrVmrY1NkJpLpOtryob8fF7kLo4HdsbBSBPqtrNXctzs3eExaUvamKLzBZDCDetu8igxZc-CIrEK3O9hj5QYSJwAEFImR1ahbWgXux8SuI\" alt=\"\u8cb8\u4ed8\u91d1\u306e\u5185\u8a33\u66f8\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h022.pdf\">\u300c\u9810\u8caf\u91d1\u7b49\u306e\u5185\u8a33\u66f8\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p><strong>\u8cb8\u4ed8\u91d1\u53ca\u3073\u53d7\u53d6\u5229\u606f\u306e\u5185\u8a33\u66f8\u306f\u3001\u53d6\u5f15\u5148\u306b\u5bfe\u3057\u3066\u652f\u51fa\u3057\u305f\u4eee\u6255\u91d1\u3084\u3001\u8cb8\u4ed8\u91d1\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u5185\u8a33\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u306b\u4f5c\u6210\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<ol>\n<li>\u5404\u8cb8\u4ed8\u5148\u306b\u5bfe\u3059\u308b\u671f\u672b\u73fe\u5728\u9ad8\u304c50\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u3001\u500b\u5225\u306b\u8a73\u7d30\u3092\u8a18\u5165\u3057\u307e\u3059\u300250\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u306f\u3001\u305d\u308c\u3089\u3092\u307e\u3068\u3081\u3066\u4e00\u3064\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\">\n<li>\u3082\u3057\u8cb8\u4ed8\u5148\u304c\u300c\u5f79\u54e1\u300d\u300c\u682a\u4e3b\u300d\u307e\u305f\u306f\u300c\u95a2\u4fc2\u4f1a\u793e\u300d\u3067\u3042\u308c\u3070\u3001\u671f\u672b\u73fe\u5728\u9ad8\u304c50\u4e07\u5186\u672a\u6e80\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u308c\u305e\u308c\u3092\u500b\u5225\u306b\u8a73\u7d30\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u671f\u672b\u73fe\u5728\u9ad8\u306f\u30bc\u30ed\u3067\u3042\u3063\u3066\u3082\u3001\u671f\u4e2d\u306e\u53d7\u53d6\u5229\u606f\u984d\uff08\u672a\u53ce\u5229\u606f\u542b\u3080\uff09\u304c3\u4e07\u5186\u4ee5\u4e0a\u3042\u308b\u5834\u5408\u3082\u3001\u500b\u5225\u306b\u8a18\u5165\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\">\n<li>1.\u306e\u624b\u9806\u3067\u8a18\u5165\u3059\u3079\u304d\u53e3\u6570\u304c100\u53e3\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u4e8c\u3064\u306e\u65b9\u6cd5\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u3093\u3067\u8a18\u5165\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<p>\uff081\uff09\u671f\u672b\u73fe\u5728\u9ad8\u304c\u9ad8\u3044\u3082\u306e\u304b\u3089\u9806\u306b100\u53e3\u307e\u3067\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001100\u53e3\u76ee\u306b\u306f50\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u3082\u542b\u3081\u3066\u3001\u305d\u306e\u5408\u8a08\u984d\u3092\u4e00\u62ec\u3067\u8a18\u5165\u3057\u307e\u3059\u3002\u3082\u3057\u300c\u5f79\u54e1\u3001\u682a\u4e3b\u3001\u307e\u305f\u306f\u95a2\u4fc2\u4f1a\u793e\u306e\u3082\u306e\u300d\u3001\u307e\u305f\u306f\u300c\u671f\u4e2d\u306e\u53d7\u53d6\u5229\u606f\u984d\uff08\u672a\u53ce\u5229\u606f\u542b\u3080\uff09\u304c3\u4e07\u5186\u4ee5\u4e0a\u306e\u3082\u306e\u300d\u304c\u3042\u308c\u3070\u3001\u3053\u308c\u3089\u3082100\u53e3\u306b\u542b\u3081\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff082\uff09\u671f\u672b\u73fe\u5728\u9ad8\u3068\u671f\u4e2d\u306e\u53d7\u53d6\u5229\u606f\u984d\u3092\u3001\u81ea\u793e\u306e\u652f\u5e97\u3084\u4e8b\u696d\u6240\u3054\u3068\u306b\u5206\u3051\u3066\u8a18\u5165\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u5404\u652f\u5e97\u307e\u305f\u306f\u4e8b\u696d\u6240\u306e\u540d\u524d\u3092\u300c\u540d\u79f0\uff08\u6c0f\u540d\uff09\u300d\u6b04\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u5408\u8a08\u91d1\u984d\uff0850\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u3082\u542b\u3080\uff09\u3092\u300c\u671f\u672b\u73fe\u5728\u9ad8\u300d\u6b04\u3068\u300c\u671f\u4e2d\u306e\u53d7\u53d6\u5229\u606f\u984d\u300d\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ol start=\"4\">\n<li>\u300c\u5229\u7387\u300d\u6b04\u306b\u306f\u3001\u540c\u3058\u8cb8\u4ed8\u5148\u306b\u5bfe\u3057\u3066\u8907\u6570\u306e\u5229\u7387\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u3001\u671f\u672b\u306b\u8fd1\u3044\u6642\u671f\u3067\u306e\u53d7\u53d6\u5229\u606f\u306e\u5229\u7387\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%A3%9A%E5%8D%B8%E8%B3%87%E7%94%A3%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8\"><\/span>\u68da\u5378\u8cc7\u7523\u306e\u5185\u8a33\u66f8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh5.googleusercontent.com\/Q6cQTasK-iBE2plUwtTCFCquJby04CsGR3RVaCX0824vkRGlPYsRvOJDMCuulR08mV9BJz-EfNGyS3I5-RqJdlh3-LyYCf8XzkQu0NvEQ1Kx4GEB9gl8jZQsPKFlSpwep1oMeJ02bsmVI0k3nz4mPGY\" alt=\"\u68da\u5378\u8cc7\u7523\u306e\u5185\u8a33\u66f8\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h022.pdf\">\u300c\u9810\u8caf\u91d1\u7b49\u306e\u5185\u8a33\u66f8\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p><strong>\u68da\u5378\u8cc7\u7523\uff08\u5546\u54c1\u307e\u305f\u306f\u88fd\u54c1\u3001\u534a\u88fd\u54c1\u3001\u4ed5\u639b\u54c1\u3001\u539f\u6750\u6599\u3001 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start=\"2\">\n<li>\u300c\u54c1\u76ee\u300d\u6b04\u3067\u306f\u3001\u300c\u30ec\u30c7\u30a3\u30fc\u30b9\u30b7\u30e5\u30fc\u30ba\u300d\u306e\u3088\u3046\u306b\u5177\u4f53\u7684\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u7d30\u304b\u304f\u5206\u3051\u3066\u66f8\u304f\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\">\n<li>\u4fa1\u5024\u306e\u518d\u8a55\u4fa1\u3092\u5b9f\u65bd\u3057\u305f\u5834\u5408\uff08\u5546\u54c1\u8a55\u4fa1\u640d\u3092\u8a08\u4e0a\u3059\u308b\u5834\u5408\uff09\u3001\u300c\u6458\u8981\u300d\u6b04\u306b\u300c\u8a55\u4fa1\u640d\u5931\u25b3\u25b3\u25b3\u5186\u300d\u3068\u3044\u3046\u3088\u3046\u306b\u3001\u8a55\u4fa1\u5909\u52d5\u984d\u3092\u660e\u8a18\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%9C%89%E4%BE%A1%E8%A8%BC%E5%88%B8%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8\"><\/span>\u6709\u4fa1\u8a3c\u5238\u306e\u5185\u8a33\u66f8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh4.googleusercontent.com\/qzHj7MmrBa6x4yXs2oaqWRsmWvf15RVCUa4U27V8giXw4oLlqyLcpp6Ut9J4A6yDgbpcSsu_SvJLDLuNBfw_lbGVWbes52WNTBJcnOovBzB_Gqa1BL_RR_N4720_P1Yq3WmHeoU44EySTAhMZ_ohIu0\" alt=\"\u6709\u4fa1\u8a3c\u5238\u306e\u5185\u8a33\u66f8\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h022.pdf\">\u300c\u9810\u8caf\u91d1\u7b49\u306e\u5185\u8a33\u66f8\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p><strong>\u6709\u4fa1\u8a3c\u5238\u306e\u5185\u8a33\u66f8\u3068\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u306e\u660e\u7d30\u3068\u3057\u3066\u3001\u79d1\u76ee\u3054\u3068\u3001\u9298\u67c4\u3054\u3068\u306e\u6b8b\u9ad8\u660e\u7d30\u3092\u793a\u3059\u305f\u3081\u306b\u4f5c\u6210\u3055\u308c\u308b\u66f8\u985e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u6ce8\u610f\u3057\u306a\u304c\u3089\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u300c\u533a\u5206\u30fb\u7a2e\u985e\u30fb\u9298\u67c4\u300d\u6b04\u3067\u306f\u3001\u300c\u53d6\u5f15\u7528\u8a3c\u5238\u300d\u300c\u6e80\u671f\u4fdd\u6301\u7528\u8a3c\u5238\u300d\u307e\u305f\u306f\u300c\u305d\u306e\u4ed6\u306e\u8a3c\u5238\u300d\u306e\u3044\u305a\u308c\u304b\u3068\u3057\u3066\u3001\u300c\u53d6\u5f15\u300d\u300c\u6e80\u671f\u300d\u307e\u305f\u306f\u300c\u305d\u306e\u4ed6\u300d\u3068\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u8a18\u8f09\u3059\u308b\u9805\u76ee\u304c100\u53e3\u3092\u8d85\u3048\u305f\u5834\u5408\u3001\u671f\u672b\u306e\u6b8b\u9ad8\u304c\u9ad8\u984d\u306a\u3082\u306e\u304b\u3089\u9078\u3093\u3067\u3001\u3082\u3063\u3068\u3082\u4e0a\u4f4d\u306e100\u53e3\u3060\u3051\u3092\u8a18\u5165\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\">\n<li>\u53d6\u5f15\u76ee\u7684\u306e\u8a3c\u5238\u306f\u3001\u300c\u671f\u672b\u73fe\u5728\u9ad8\u300d\u6b04\u306e\u4e0a\u90e8\u306b\u6642\u4fa1\u8a55\u4fa1\u524d\u306e\u5e33\u7c3f\u984d\u3092\u3001\u4e0b\u90e8\u306b\u6642\u4fa1\u8a55\u4fa1\u5f8c\u306e\u91d1\u984d\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u305d\u308c\u4ee5\u5916\u306e\u8a3c\u5238\u306f\u3001\u4e0b\u90e8\u306b\u5e33\u7c3f\u984d\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u300c\u5408\u8a08\u300d\u6b04\u306b\u306f\u3001\u4e0b\u90e8\u306e\u7dcf\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\">\n<li>\u300c\u671f\u9593\u4e2d\u306e\u5897\u6e1b\u660e\u7d30\u300d\u306e\u5404\u6b04\u306b\u306f\u3001\u671f\u672b\u306e\u6b8b\u9ad8\u304c\u30bc\u30ed\u3067\u3082\u3001\u671f\u9593\u4e2d\u306b\u300c\u58f2\u5374\u300d\u300c\u8cfc\u5165\u300d\u300c\u5897\u8cc7\u6255\u8fbc\u300d\u300c\u8a55\u4fa1\u63db\u300d\u306a\u3069\u306e\u53d6\u5f15\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u305d\u308c\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"4\">\n<li>\u8a3c\u5238\u4f1a\u793e\u3092\u4ecb\u3057\u3066\u58f2\u5374\u307e\u305f\u306f\u8cfc\u5165\u3092\u5b9f\u65bd\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u8a3c\u5238\u4f1a\u793e\u306e\u540d\u524d\u3092\u300c\u58f2\u5374\uff08\u8cfc\u5165\uff09\u5148\u306e\u540d\u524d\uff08\u6c0f\u540d\uff09\u300d\u6b04\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"5\">\n<li>\u300c\u6458\u8981\u300d\u6b04\u306b\u306f\u3001\u3082\u3057\u95a2\u9023\u4f1a\u793e\u304b\u3089\u306e\u8a3c\u5238\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u4e8b\u5b9f\u3092\u660e\u8a18\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%9B%BA%E5%AE%9A%E8%B3%87%E7%94%A3%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8\"><\/span>\u56fa\u5b9a\u8cc7\u7523\u306e\u5185\u8a33\u66f8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh4.googleusercontent.com\/SUqf092nRBUaQbjQmbjx0YdDm0sr2YTcyuFECTfcgN0UkrSEof7sgxWEP4Wbia6ctCTdr8TX0vPbDHWoMluLr_-rcQ-vYwU43rgaI0de3nuxS_XiYWL6ePpPWb3lOWUJWjmj5yR56O5CBHcfKDlHjcw\" alt=\"\u56fa\u5b9a\u8cc7\u7523\u306e\u5185\u8a33\u66f8\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h022.pdf\">\u300c\u9810\u8caf\u91d1\u7b49\u306e\u5185\u8a33\u66f8\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p><strong>\u56fa\u5b9a\u8cc7\u7523\u306e\u5185\u8a33\u66f8\u3068\u306f\u3001\u4f1a\u8a08\u671f\u9593\u4e2d\u306b\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u306e\u3046\u3061\u3001\u4e3b\u3068\u3057\u3066\u571f\u5730\u30fb\u5efa\u7269\u306b\u95a2\u3057\u3066\u305d\u306e\u6b8b\u9ad8\u3068\u671f\u4e2d\u306e\u5909\u52d5\u3092\u8a73\u7d30\u306b\u793a\u3059\u305f\u3081\u306b\u4f5c\u6210\u3055\u308c\u308b\u66f8\u985e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u56fa\u5b9a\u8cc7\u7523\u306e\u5185\u8a33\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u300c\u53d6\u5f97\u30fb\u51e6\u5206\u6d3b\u52d5\u306e\u8a73\u7d30\u300d\u306e\u305d\u308c\u305e\u308c\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u306b\u306f\u3001\u671f\u672b\u306e\u6b8b\u9ad8\u304c\u30bc\u30ed\u3067\u3042\u3063\u3066\u3082\u3001\u671f\u4e2d\u306b\u58f2\u5374\u3001\u8cfc\u5165\u3001\u307e\u305f\u306f\u8a55\u4fa1\u306e\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u306a\u304a\u3001\u8a18\u8f09\u3059\u308b\u9805\u76ee\u304c100\u53e3\u3092\u8d85\u904e\u3057\u305f\u5834\u5408\u3001\u671f\u672b\u306e\u6b8b\u9ad8\u304c\u9ad8\u3044\u9806\u306b\u4e0a\u4f4d100\u53e3\u3060\u3051\u3092\u8a18\u9332\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\">\n<li>\u540c\u3058\u30ab\u30c6\u30b4\u30ea\u307e\u305f\u306f\u5834\u6240\u306e\u30a2\u30a4\u30c6\u30e0\u306b\u5bfe\u3057\u3066\u3001\u8907\u6570\u306e\u58f2\u5374\u5148\u307e\u305f\u306f\u8cfc\u5165\u5148\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u306e\u58f2\u5374\u5148\u307e\u305f\u306f\u8cfc\u5165\u5148\u306b\u5206\u3051\u3066\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\">\n<li>\u5916\u56fd\u306e\u4f01\u696d\u3084\u975e\u5c45\u4f4f\u8005\u304b\u3089\u8cfc\u5165\u3057\u305f\u30a2\u30a4\u30c6\u30e0\u306b\u95a2\u3057\u3066\u306f\u3001\u300c\u58f2\u5374\uff08\u8cfc\u5165\uff09\u5148\u306e\u6240\u5728\u5730\uff08\u4f4f\u6240\uff09\u300d\u6b04\u306b\u305d\u306e\u6d77\u5916\u306e\u6240\u5728\u5730\uff08\u4f4f\u6240\uff09\u3092\u660e\u8a18\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%94%AF%E6%89%95%E6%89%8B%E5%BD%A2%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8\"><\/span>\u652f\u6255\u624b\u5f62\u306e\u5185\u8a33\u66f8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh3.googleusercontent.com\/DwFMy6-OQmyRBM5kDMQnCfYYP9yeDsDBQ-VBC1EwQ6acCzSSW58RlAubRPrRxUoq-ysTLZorqXfLXohc7974nJ5FDg9EkJYcVip0oG1q6wujTibOZr1CdI07nsTeEtjrENnHQ_4CF-vlErELBVfi470\" alt=\"\u652f\u6255\u624b\u5f62\u306e\u5185\u8a33\u66f8\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h022.pdf\">\u300c\u9810\u8caf\u91d1\u7b49\u306e\u5185\u8a33\u66f8\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p><strong>\u652f\u6255\u624b\u5f62\u306e\u5185\u8a33\u66f8\u3068\u306f\u3001\u81ea\u3089\u632f\u308a\u51fa\u3057\u305f\u652f\u6255\u624b\u5f62\u306e\u3046\u3061\u3001\u671f\u672b\u6642\u70b9\u3067\u6c7a\u6e08\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u6b8b\u9ad8\u3068\u5185\u8a33\u3092\u793a\u3059\u305f\u3081\u306b\u4f5c\u6210\u3055\u308c\u308b\u66f8\u985e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u6ce8\u610f\u3057\u306a\u304c\u3089\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u5404\u53d6\u5f15\u5148\u304b\u3089\u306e\u652f\u6255\u624b\u5f62\u306e\u5408\u8a08\u304c100\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\uff08\u305f\u3060\u3057\u3001100\u4e07\u5186\u4ee5\u4e0a\u306e\u3082\u306e\u304c5\u53e3\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u671f\u672b\u73fe\u5728\u9ad8\u306e\u5927\u304d\u3044\u3082\u306e\u304b\u3089\u7d045\u53e3\u307e\u3067\uff09\u3001\u305d\u308c\u305e\u308c\u500b\u5225\u306b\u8a18\u9332\u3057\u3066\u304f\u3060\u3055\u3044\u3002100\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u306f\u3001\u307e\u3068\u3081\u3066\u4e00\u3064\u306e\u9805\u76ee\u3068\u3057\u3066\u8a18\u5165\u3057\u3066\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\">\n<li>\u4e0a\u8a181\u306b\u57fa\u3065\u304f\u8a18\u8f09\u304c100\u53e3\u3092\u8d85\u904e\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3067\u8a18\u8f09\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ol>\n\n\n\n<p>\uff081\uff09\u91d1\u984d\u304c\u5927\u304d\u3044\u9806\u306b100\u53e3\u307e\u3067\u500b\u5225\u306b\u8a18\u5165\u3057\u3001\u305d\u306e\u969b\u3001100\u53e3\u76ee\u306b\u306f100\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u3082\u542b\u3081\u3066\u5408\u8a08\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff082\uff09\u81ea\u793e\u306e\u652f\u5e97\u3084\u4e8b\u696d\u6240\u3054\u3068\u306b\u91d1\u984d\u3092\u5206\u3051\u3066\u8a18\u8f09\u3057\u3001\u300c\u652f\u6255\u5148\u300d\u6b04\u306b\u305d\u306e\u652f\u5e97\u3084\u4e8b\u696d\u6240\u306e\u540d\u79f0\u3092\u8a18\u5165\u3002\u305d\u3057\u3066\u3001\u300c\u91d1\u984d\u300d\u6b04\u306b\u306f\u3001\u305d\u306e\u652f\u5e97\u3084\u4e8b\u696d\u6240\u306e\u5408\u8a08\u91d1\u984d\uff08100\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u3082\u542b\u3080\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ol start=\"3\">\n<li>\u878d\u901a\u624b\u5f62\u306f\u3001\u500b\u5225\u306b\u8a18\u5165\u3057\u3001\u300c\u6458\u8981\u300d\u6b04\u306b\u300c\u878d\u901a\u624b\u5f62\u300d\u3068\u660e\u8a18\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u305f\u3060\u3057\u3001\u4e0a\u8a182.\uff082\uff09\u306e\u65b9\u6cd5\u3067\u8a18\u8f09\u3059\u308b\u5834\u5408\u3001\u3053\u306e\u9805\u76ee\u306f\u7701\u7565\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%B2%B7%E6%8E%9B%E9%87%91%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8\"><\/span>\u8cb7\u639b\u91d1\u306e\u5185\u8a33\u66f8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh6.googleusercontent.com\/mtwgcZU4ua9rbe9okZszcrNUx4oGXMdowyCUb64d-RM6tOkWnCCx50_wUe8hrYrngyW9-McpFv8u6zU1YtnBr_H2Unb3-PMWfbuh34oEjXelDw3KrpJlUNd9M0MhcxaXOUu6TRbahJScNoH3FVwAPtc\" alt=\"\u8cb7\u639b\u91d1\u306e\u5185\u8a33\u66f8\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h022.pdf\">\u300c\u9810\u8caf\u91d1\u7b49\u306e\u5185\u8a33\u66f8\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p><strong>\u8cb7\u639b\u91d1\uff08\u672a\u6255\u91d1\u30fb\u672a\u6255\u8cbb\u7528\uff09\u306e\u5185\u8a33\u66f8\u3068\u306f\u3001\u8cb7\u639b\u91d1\u30fb\u672a\u6255\u91d1\u30fb\u672a\u6255\u8cbb\u7528\u30fb\u9577\u671f\u672a\u6255\u91d1\u306b\u3064\u3044\u3066\u3001\u76f8\u624b\u5148\u5225\u306b\u671f\u672b\u6b8b\u9ad8\u306a\u3069\u3092\u307e\u3068\u3081\u305f\u66f8\u985e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u6ce8\u610f\u3057\u306a\u304c\u3089\u4f5c\u6210\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<ol>\n<li>\u300c\u79d1\u76ee\u300d\u306e\u90e8\u5206\u306b\u306f\u3001\u501f\u65b9\u306e\u5404\u7a2e\u79d1\u76ee\uff08\u4f8b\uff1a\u8cb7\u639b\u91d1\u3001\u672a\u6255\u91d1\u3001\u672a\u6255\u8cbb\u7528\uff09\u3092\u660e\u793a\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\">\n<li>\u5404\u53d6\u5f15\u5148\u304b\u3089\u306e\u671f\u672b\u73fe\u5728\u9ad8\u304c50\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\uff08\u305f\u3060\u3057\u300150\u4e07\u5186\u4ee5\u4e0a\u306e\u3082\u306e\u304c5\u53e3\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u671f\u672b\u73fe\u5728\u9ad8\u306e\u5927\u304d\u3044\u3082\u306e\u304b\u3089\u7d045\u53e3\u307e\u3067\uff09\u3001\u305d\u308c\u305e\u308c\u500b\u5225\u306b\u660e\u7d30\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u305d\u308c\u4ee5\u5916\u306e\u5c0f\u984d\u306a\u3082\u306e\u306f\u3001\u5408\u8a08\u3057\u3066\u4e00\u3064\u306e\u9805\u76ee\u3068\u3057\u3066\u8a18\u5165\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\">\n<li>\u4e0a\u8a182\u306e\u57fa\u6e96\u3067\u8a18\u8f09\u3059\u3079\u304d\u30c7\u30fc\u30bf\u304c100\u53e3\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3067\u8a18\u8f09\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<p>\uff081\uff09\u91d1\u984d\u304c\u5927\u304d\u3044\u9806\u306b100\u53e3\u307e\u3067\u500b\u5225\u306b\u8a18\u5165\u3057\u3001\u305d\u306e\u969b\u3001100\u53e3\u76ee\u306b\u306f50\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u3082\u5408\u308f\u305b\u305f\u7dcf\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff082\uff09\u81ea\u793e\u306e\u5404\u652f\u5e97\u3084\u4e8b\u696d\u6240\u3054\u3068\u306b\u671f\u672b\u73fe\u5728\u9ad8\u3092\u5206\u3051\u3066\u8a18\u8f09\u3057\u3001\u300c\u540d\u79f0\uff08\u6c0f\u540d\uff09\u300d\u6b04\u306b\u652f\u5e97\u3084\u4e8b\u696d\u6240\u306e\u540d\u79f0\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u300c\u671f\u672b\u73fe\u5728\u9ad8\u300d\u6b04\u306b\u306f\u3001\u652f\u5e97\u3084\u4e8b\u696d\u6240\u306e\u5408\u8a08\u91d1\u984d\uff0850\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u3082\u542b\u3080\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ol start=\"4\">\n<li>100\u53e3\u306e\u57fa\u6e96\u306f\u3001\u8cb7\u639b\u91d1\u3001\u672a\u6255\u91d1\u3001\u672a\u6255\u8cbb\u7528\u306e\u5408\u8a08\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"5\">\n<li>\u672a\u6255\u91d1\u306b\u95a2\u3057\u3066\u306f\u3001\u300c\u6458\u8981\u300d\u306e\u90e8\u5206\u306b\u53d6\u5f15\u306e\u5185\u5bb9\u3092\u660e\u8a18\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u305f\u3060\u3057\u3001\u4e0a\u8a183.\uff082\uff09\u306e\u65b9\u6cd5\u3067\u8a18\u8f09\u3059\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u9805\u76ee\u306e\u8a18\u8f09\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BB%AE%E5%8F%97%E9%87%91%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8%E3%83%BB%E6%BA%90%E6%B3%89%E6%89%80%E5%BE%97%E7%A8%8E%E9%A0%90%E3%82%8A%E9%87%91%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8\"><\/span>\u4eee\u53d7\u91d1\u306e\u5185\u8a33\u66f8\u30fb\u6e90\u6cc9\u6240\u5f97\u7a0e\u9810\u308a\u91d1\u306e\u5185\u8a33\u66f8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh3.googleusercontent.com\/zA8FWoLN4tGVQHZQ9f3VwU4c6v50To0fCJNswXsOTi8aky04grxIXvK8T1aoYkWqmwxs9JUdBJL6XznGkQfECFqBt6mjmbV4BYrMMGZjFB2MqsODPda6Up_ATx7Wi1f3JbOA_ekO4KYRKSlzazV4mZo\" alt=\"\u501f\u53d7\u91d1\u306e\u5185\u8a33\u66f8\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h022.pdf\">\u300c\u9810\u8caf\u91d1\u7b49\u306e\u5185\u8a33\u66f8\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p><strong>\u4eee\u53d7\u91d1\uff08\u524d\u53d7\u91d1\u30fb\u9810\u308a\u91d1\uff09\u306e\u5185\u8a33\u66f8\u306f\u3001\u671f\u672b\u306b\u6b8b\u9ad8\u306e\u3042\u308b\u4eee\u53d7\u91d1\u3084\u9810\u308a\u91d1\u306e\u8a73\u7d30\u3092\u793a\u3059\u305f\u3081\u306b\u4f5c\u6210\u3055\u308c\u308b\u66f8\u985e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u4f5c\u6210\u6642\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u6ce8\u610f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u300c\u79d1\u76ee\u300d\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u306b\u306f\u3001\u5404\u91d1\u984d\u304c\u300c\u4eee\u53d7\u91d1\u300d\u300c\u524d\u53d7\u91d1\u300d\u307e\u305f\u306f\u300c\u9810\u308a\u91d1\u300d\u306e\u3069\u308c\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u660e\u78ba\u306b\u8a18\u8ff0\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\">\n<li>&nbsp;\u671f\u672b\u73fe\u5728\u9ad8\u304c50\u4e07\u5186\u4ee5\u4e0a\u306e\u53d6\u5f15\u5148\u306f\u3001\u305d\u308c\u305e\u308c\u5225\u3005\u306b\u660e\u7d30\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\">\n<li>\u53d6\u5f15\u76f8\u624b\u304c\u300c\u5f79\u54e1\u300d\u300c\u682a\u4e3b\u300d\u307e\u305f\u306f\u300c\u95a2\u4fc2\u4f1a\u793e\u300d\u3067\u3042\u308b\u5834\u5408\u3001\u671f\u672b\u73fe\u5728\u9ad8\u304c50\u4e07\u5186\u672a\u6e80\u3067\u3082\u3001\u305d\u308c\u305e\u308c\u500b\u5225\u306b\u660e\u7d30\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"4\">\n<li>\u4e0a\u8a182.\u306e\u57fa\u6e96\u3067\u8a18\u8f09\u3059\u3079\u304d\u30c7\u30fc\u30bf\u304c100\u53e3\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3067\u8a18\u8f09\u304c\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<p>\uff081\uff09\u671f\u672b\u73fe\u5728\u9ad8\u304c\u5927\u304d\u3044\u9806\u306b100\u53e3\u307e\u3067\u500b\u5225\u306b\u8a18\u5165\u3057\u3001100\u53e3\u76ee\u306b\u306f50\u4e07\u5186\u672a\u6e80\u3092\u542b\u3080\u6b8b\u984d\u3059\u3079\u3066\u3092\u307e\u3068\u3081\u3066\u8a18\u5165\u3002\u3053\u306e\u969b\u3001\u300c\u5f79\u54e1\u3001\u682a\u4e3b\u3001\u95a2\u4fc2\u4f1a\u793e\u300d\u306b\u95a2\u3059\u308b\u9805\u76ee\u3082100\u53e3\u5185\u306b\u542b\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\uff082\uff09\u5404\u652f\u5e97\u3084\u4e8b\u696d\u6240\u3054\u3068\u306b\u671f\u672b\u73fe\u5728\u9ad8\u3092\u5206\u3051\u3066\u8a18\u8f09\u3057\u3001\u300c\u540d\u79f0\uff08\u6c0f\u540d\uff09\u300d\u6b04\u306b\u652f\u5e97\u3084\u4e8b\u696d\u6240\u306e\u540d\u524d\u3092\u66f8\u304d\u3001\u300c\u671f\u672b\u73fe\u5728\u9ad8\u300d\u6b04\u306b\u306f\u652f\u5e97\u3084\u4e8b\u696d\u6240\u306e\u5408\u8a08\u91d1\u984d\uff0850\u4e07\u5186\u672a\u6e80\u3082\u542b\u3080\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>100\u53e3\u306e\u57fa\u6e96\u306f\u3001\u4eee\u53d7\u91d1\u3001\u524d\u53d7\u91d1\u3001\u9810\u308a\u91d1\u306e\u5408\u8a08\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ol start=\"5\">\n<li>\u300c\u6458\u8981\u300d\u306e\u90e8\u5206\u306b\u306f\u3001\u5177\u4f53\u7684\u306a\u5185\u5bb9\u3001\u305f\u3068\u3048\u3070\u300c\u53d7\u6ce8\u5de5\u4e8b\u306e\u524d\u53d7\u91d1\u300d\u3084\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u9810\u308a\u91d1\u300d\u306a\u3069\u3092\u8a18\u8ff0\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u305f\u3060\u3057\u3001\u4e0a\u8a184.\uff082\uff09\u306e\u65b9\u6cd5\u3067\u8a18\u8f09\u3059\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u9805\u76ee\u306e\u8a18\u8f09\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"6\">\n<li>\u793e\u5185\u9810\u91d1\u306b\u95a2\u3057\u3066\u306f\u3001\u300c\u76f8\u624b\u5148\u300d\u6b04\u306b\u300c\u793e\u5185\u9810\u91d1\u300d\u3068\u660e\u8a18\u3057\u3001\u300c\u671f\u672b\u73fe\u5728\u9ad8\u300d\u6b04\u306b\u305d\u306e\u5408\u8a08\u91d1\u984d\u3092\u3001\u305d\u3057\u3066\u300c\u6458\u8981\u300d\u6b04\u306b\u671f\u4e2d\u306e\u652f\u6255\u5229\u5b50\u984d\uff08\u672a\u6255\u5229\u5b50\u3082\u542b\u3080\uff09\u3092\u305d\u308c\u305e\u308c\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh5.googleusercontent.com\/Z5me4L4FNOXfNmkaFuWcEmHcCqJJMvRwOw2sKttyThupKsll5-UXDXoETMMqPkqwgi9b539s9rrB2x60EnCSGtla65D8G7QSKds7wZmVJJ6UzMY9awDN674M-l312jGqtbkIoL4p6fs8A5o71FjSVCE\" alt=\"\u6e90\u6cc9\u6240\u5f97\u9810\u308a\u91d1\u306e\u5185\u8a33\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h022.pdf\">\u300c\u9810\u8caf\u91d1\u7b49\u306e\u5185\u8a33\u66f8\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p>\u6e90\u6cc9\u6240\u5f97\u7a0e\u9810\u308a\u91d1\u306e\u5185\u8a33\u306e\u300c\u6240\u5f97\u306e\u7a2e\u985e\u300d\u306e\u90e8\u5206\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7565\u8a18\u3092\u4f7f\u7528\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<ul>\n<li>\u7d66\u4e0e\u6240\u5f97\u306f\u300c\u7d66\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u9000\u8077\u6240\u5f97\u306f\u300c\u9000\u300d\u3068\u8a18\u8f09\u5831\u916c\u3084\u6599\u91d1\u306a\u3069\u306e\u53ce\u5165\u306f\u300c\u5831\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u5229\u5b50\u6240\u5f97\u306f\u300c\u5229\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u914d\u5f53\u6240\u5f97\u306f\u300c\u914d\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u975e\u5c45\u4f4f\u8005\u306a\u3069\u304b\u3089\u306e\u6240\u5f97\u306f\u300c\u975e\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%80%9F%E5%85%A5%E9%87%91%E5%8F%8A%E3%81%B3%E6%94%AF%E6%89%95%E5%88%A9%E5%AD%90%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8\"><\/span>\u501f\u5165\u91d1\u53ca\u3073\u652f\u6255\u5229\u5b50\u306e\u5185\u8a33\u66f8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh5.googleusercontent.com\/8QY68Vm8SZySuOek9yc_U1oz6PmBBvBi6CiTbEXkprGf7pVqINIcXih_iZQ5ZXiL4ES4YDFPuYgQ7Klcm3GzYT3eoN-ERYnaVIoX9GtB8hfcaNNfSH6a3MpZ8G1vlKQVigDV-eUe2gr1OtDRHTg9eO8\" alt=\"\u501f\u5165\u91d1\u306e\u5185\u8a33\u66f8\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h022.pdf\">\u300c\u9810\u8caf\u91d1\u7b49\u306e\u5185\u8a33\u66f8\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p><strong>\u501f\u5165\u91d1\u304a\u3088\u3073\u652f\u6255\u5229\u5b50\u306e\u5185\u8a33\u66f8\u3068\u306f\u3001\u671f\u672b\u306b\u6b8b\u9ad8\u306e\u3042\u308b\u501f\u5165\u91d1\u306b\u95a2\u3057\u3066\u3001\u501f\u5165\u5148\u3084\u767a\u751f\u3057\u305f\u5229\u606f\u306b\u3064\u3044\u3066\u8a18\u8f09\u3092\u3057\u3001\u501f\u5165\u91d1\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u3066\u3001\u7684\u78ba\u306b\u8a18\u8f09\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<ol>\n<li>\u501f\u5165\u5148\u3054\u3068\u306e\u671f\u672b\u306e\u6b8b\u9ad8\u304c50\u4e07\u5186\u4ee5\u4e0a\u3042\u308b\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u5225\u3005\u306b\u8a73\u7d30\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u300250\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u306f\u307e\u3068\u3081\u3066\u8a18\u8f09\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\">\n<li>\u501f\u308a\u5165\u308c\u5148\u304c\u5f79\u54e1\u3001\u682a\u4e3b\u3001\u307e\u305f\u306f\u95a2\u4fc2\u4f1a\u793e\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u671f\u672b\u306e\u6b8b\u9ad8\u304c50\u4e07\u5186\u672a\u6e80\u3067\u3082\u3001\u305d\u308c\u305e\u308c\u660e\u7d30\u3068\u3057\u3066\u8a18\u5165\u304c\u5fc5\u8981\u3067\u3059\u3002\u671f\u672b\u306e\u6b8b\u9ad8\u304c\u306a\u304f\u3068\u3082\u3001\u671f\u4e2d\u306b3\u4e07\u5186\u4ee5\u4e0a\u306e\u652f\u6255\u5229\u606f\uff08\u672a\u6255\u542b\u3080\uff09\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u3001\u500b\u5225\u306b\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\">\n<li>\u8a18\u8f09\u3059\u3079\u304d\u53e3\u6570\u304c100\u53e3\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\uff081\uff09\uff082\uff09\u306e\u65b9\u6cd5\u3067\u8a18\u5165\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ol>\n\n\n\n<p>\uff081\uff09\u671f\u672b\u73fe\u5728\u9ad8\u306e\u5927\u304d\u3044\u3082\u306e\u304b\u3089\u9806\u306b100\u53e3\u5206\u3060\u3051\u3092\u8a18\u5165\u3057\u3001100\u53e3\u76ee\u306b\u306f50\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u3092\u542b\u3081\u305f\u6b8b\u984d\u3092\u307e\u3068\u3081\u3066\u8a18\u5165\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7279\u5225\u306a\u6761\u4ef6\uff08\u300c\u501f\u5165\u5148\u304c\u5f79\u54e1\u3001\u682a\u4e3b\u307e\u305f\u306f\u95a2\u4fc2\u4f1a\u793e\u300d\u307e\u305f\u306f\u300c\u671f\u4e2d\u306e\u652f\u6255\u5229\u606f\u984d\uff08\u672a\u6255\u542b\u3080\uff09\u304c3\u4e07\u5186\u4ee5\u4e0a\u300d\uff09\u306e\u3082\u306e\u306f\u3001\u3053\u308c\u3092\u542b\u3081\u3066100\u53e3\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff082\uff09\u81ea\u793e\u306e\u652f\u5e97\u3084\u4e8b\u696d\u6240\u3054\u3068\u306b\u3001\u671f\u672b\u73fe\u5728\u9ad8\u3068\u671f\u4e2d\u306e\u652f\u6255\u5229\u606f\u984d\u306e\u5408\u8a08\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u300c\u540d\u79f0\uff08\u6c0f\u540d\uff09\u300d\u6b04\u306b\u306f\u652f\u5e97\u3084\u4e8b\u696d\u6240\u306e\u540d\u524d\u3092\u3001\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u6b04\u306b\u306f\u5408\u8a08\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ol start=\"4\">\n<li>\u300c\u5229\u7387\u300d\u6b04\u306b\u306f\u3001\u540c\u3058\u501f\u5165\u5148\u306b\u5bfe\u3057\u3066\u8907\u6570\u306e\u5229\u7387\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u671f\u672b\u306b\u8fd1\u3044\u6642\u70b9\u3067\u306e\u652f\u6255\u5229\u606f\u306e\u5229\u7387\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"5\">\n<li>\u501f\u308a\u5165\u308c\u5143\u304c\u5916\u56fd\u306e\u6cd5\u4eba\u307e\u305f\u306f\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5834\u5408\u3001\u6240\u5728\u5730\uff08\u4f4f\u6240\uff09\u6b04\u306b\u306f\u3001\u305d\u306e\u5916\u56fd\u306e\u4f4f\u6240\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%9C%9F%E5%9C%B0%E3%81%AE%E5%A3%B2%E4%B8%8A%E9%AB%98%E3%81%AA%E3%81%A9%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8\"><\/span>\u571f\u5730\u306e\u58f2\u4e0a\u9ad8\u306a\u3069\u306e\u5185\u8a33\u66f8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh5.googleusercontent.com\/H2VteQr54QEyi7c0bhaS4hweFELxjSQ_MPDjKgOK54ZO3tYNwe0dqJGSgQWcFuLjPLKaZN2cEPTg-kxkQIUBENXkYSqDQsG3p2JDa9Hah0pjkloxcICeFriVHXJEUJ3tCfYmfbeTqTPKdUXqVe7SSLE\" alt=\"\u571f\u5730\u306e\u58f2\u4e0a\u7b49\u306e\u5185\u8a33\u66f8\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h022.pdf\">\u300c\u9810\u8caf\u91d1\u7b49\u306e\u5185\u8a33\u66f8\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p><strong>\u571f\u5730\u306e\u58f2\u4e0a\u9ad8\u306a\u3069\u306e\u5185\u8a33\u66f8\u3068\u306f\u3001\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u4ee3\u91d1\u3084\u4ef2\u4ecb\u624b\u6570\u6599\u306e\u8a73\u7d30\u3092\u793a\u3059\u305f\u3081\u306b\u4f5c\u6210\u3055\u308c\u308b\u66f8\u985e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u6ce8\u610f\u3057\u306a\u304c\u3089\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u5728\u5eab\u3068\u3057\u3066\u6301\u3063\u3066\u3044\u308b\u571f\u5730\uff08\u305d\u306e\u571f\u5730\u306b\u95a2\u9023\u3059\u308b\u6a29\u5229\u3082\u542b\u3080\uff09\u306e\u58f2\u5374\u3001\u307e\u305f\u306f\u571f\u5730\u306a\u3069\u306e\u4ef2\u4ecb\u306b\u95a2\u308f\u308b\u53d6\u5f15\u3067\u3001\u5927\u304d\u306a\u91d1\u984d\u306e\u3082\u306e\u306f\u500b\u5225\u306b\u660e\u7d30\u3092\u8a18\u8ff0\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3082\u3057\u660e\u7d30\u304c\u591a\u304f\u306a\u308b\u5834\u5408\u3001\u3082\u3063\u3068\u3082\u91d1\u984d\u304c\u5927\u304d\u3044\u58f2\u308a\u4e0a\u3052\uff08\u307e\u305f\u306f\u4ef2\u4ecb\u624b\u6570\u6599\uff09\u306e\u4e0a\u4f4d20\u4ef6\u3060\u3051\u3092\u8a18\u8f09\u3059\u308b\u5f62\u3067\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\">\n<li>\u300c\u533a\u5206\u300d\u306e\u90e8\u5206\u306b\u306f\u3001\u305d\u306e\u53d6\u5f15\u304c\u300c\u58f2\u4e0a\u300d\u306a\u306e\u304b\u300c\u4ef2\u4ecb\u624b\u6570\u6599\u300d\u306a\u306e\u304b\u3092\u660e\u8a18\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\">\n<li>\u571f\u5730\u3068\u5efa\u7269\u306e\u30bb\u30c3\u30c8\u3067\u306e\u58f2\u5374\u3084\u4ef2\u4ecb\u304c\u884c\u308f\u308c\u3001\u571f\u5730\u3068\u5efa\u7269\u306e\u4fa1\u683c\u3092\u5225\u3005\u306b\u8a08\u7b97\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u300c\u58f2\u4e0a\u91d1\u984d\uff08\u4ef2\u4ecb\u624b\u6570\u6599\uff09\u300d\u306e\u6b04\u306e\u6700\u521d\u306e\u90e8\u5206\u306b\u3001\u305d\u306e\u53d6\u5f15\u306b\u304a\u3051\u308b\u7dcf\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%A3%B2%E4%B8%8A%E9%AB%98%E3%81%AA%E3%81%A9%E3%81%AE%E4%BA%8B%E6%A5%AD%E6%89%80%E5%88%A5%E5%86%85%E8%A8%B3%E6%9B%B8\"><\/span>\u58f2\u4e0a\u9ad8\u306a\u3069\u306e\u4e8b\u696d\u6240\u5225\u5185\u8a33\u66f8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh4.googleusercontent.com\/19cEwbYB-GgxW4tABgSup_vTRhshHm4jY-GeA6z7BjrHm2hXUzkrAJ0XzbRQjNvOJH2fvDNFCV6Um4L7911wh_oZ1bNfBlMhN74ELhD1WQy-eQ2fOtdA8VhO1tYSNfOmcYgbinwDHfHmF6mzSpRDsQw\" alt=\"\u58f2\u4e0a\u7b49\u306e\u4e8b\u696d\u6240\u5185\u8a33\u66f8\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h022.pdf\">\u300c\u9810\u8caf\u91d1\u7b49\u306e\u5185\u8a33\u66f8\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p><strong>\u58f2\u4e0a\u9ad8\u306a\u3069\u306e\u4e8b\u696d\u6240\u5225\u5185\u8a33\u66f8\u3068\u306f\u3001\u8907\u6570\u306e\u4e8b\u696d\u6240\u3092\u8a2d\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u5404\u4e8b\u696d\u6240\u3054\u3068\u306e\u58f2\u4e0a\u9ad8\u3092\u793a\u3059\u305f\u3081\u306b\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u6ce8\u610f\u3057\u306a\u304c\u3089\u4f5c\u6210\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u671f\u9593\u4e2d\u306b\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u3001\u307e\u305f\u306f\u9589\u9396\u3055\u308c\u305f\u4e8b\u696d\u6240\u304c\u3042\u308b\u5834\u5408\u3001\u305d\u308c\u306b\u95a2\u3059\u308b\u60c5\u5831\u3068\u5177\u4f53\u7684\u306a\u5e74\u6708\u65e5\u3092\u300c\u6458\u8981\u300d\u306e\u90e8\u5206\u306b\u660e\u8a18\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\">\n<li>\u300c\u8a08\u300d\u306e\u6b04\u306b\u8a18\u8f09\u3059\u308b\u91d1\u984d\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u3068\u540c\u3058\u3067\u3042\u308b\u3088\u3046\u306b\u78ba\u8a8d\u3057\u306a\u304c\u3089\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\">\n<li>\u5404\u4e8b\u696d\u6240\u3067\u884c\u3063\u3066\u3044\u308b\u5177\u4f53\u7684\u306a\u4e8b\u696d\u3084\u6d3b\u52d5\u306e\u5185\u5bb9\u3092\u3001\u300c\u4e8b\u696d\u306a\u3069\u306e\u5185\u5bb9\u300d\u306e\u6b04\u306b\u8a73\u7d30\u306b\u66f8\u304d\u8a18\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%BD%B9%E5%93%A1%E5%A0%B1%E9%85%AC%E6%89%8B%E5%BD%93%E3%81%AA%E3%81%A9%E5%8F%8A%E3%81%B3%E4%BA%BA%E4%BB%B6%E8%B2%BB%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8\"><\/span>\u5f79\u54e1\u5831\u916c\u624b\u5f53\u306a\u3069\u53ca\u3073\u4eba\u4ef6\u8cbb\u306e\u5185\u8a33\u66f8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh3.googleusercontent.com\/W797EXRcM37QqkxOOaQ3_fiK8ucqasp2GcBKmDvZowmmyEGLJ_Xd-jYndTOljReXfD1OSshNwjonomch3jGf39aNuu_5KDbmx-ozseL_BclyEthiqTM9pNPAUhg8DM7dZ3vGzkpxtrsOlwIfnuYMfmo\" alt=\"\u5f79\u54e1\u7d66\u4e0e\u7b49\u306e\u5185\u8a33\u66f8\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h022.pdf\">\u300c\u9810\u8caf\u91d1\u7b49\u306e\u5185\u8a33\u66f8\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p><strong>\u5f79\u54e1\u5831\u916c\u624b\u5f53\u306a\u3069\u53ca\u3073\u4eba\u4ef6\u8cbb\u306e\u5185\u8a33\u66f8\u306b\u306f\u3001\u5f79\u54e1\u5831\u916c\u306e\u5f79\u54e1\u3054\u3068\u306e\u5185\u8a33\u3084\u3001\u4eba\u4ef6\u8cbb\u306e\u7dcf\u984d\u306a\u3069\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u5f79\u54e1\u5831\u916c\u624b\u5f53\u306a\u3069\u304a\u3088\u3073\u4eba\u4ef6\u8cbb\u306e\u5185\u8a33\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u6ce8\u610f\u3057\u306a\u304c\u3089\u8a18\u8f09\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u5f79\u54e1\u306e\u7d66\u4e0e\u306e\u8a73\u7d30\u3092\u8a18\u8ff0\u3059\u308b\u969b\u306b\u306f\u3001\u6700\u521d\u306b\u4ee3\u8868\u8005\u306e\u7d66\u4e0e\u60c5\u5831\u3092\u66f8\u304d\u8a18\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u307b\u304b\u306e\u5f79\u54e1\u306e\u7d66\u4e0e\u60c5\u5831\u306e\u8a18\u5165\u9806\u5e8f\u306f\u81ea\u7531\u3067\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\">\n<li>\u300c\u5f79\u54e1\u7d66\u4e0e\u8a08\u300d\u306e\u6b04\u306b\u306f\u3001\u5f79\u54e1\u3078\u306e\u901a\u5e38\u306e\u7d66\u4e0e\u3068\u8cde\u4e0e\u306e\u5408\u8a08\u984d\u3092\u8a18\u5165\u3057\u3001\u9000\u8077\u7d66\u4e0e\u306f\u542b\u3081\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\">\n<li>\u5f79\u54e1\u304c\u307b\u304b\u306e\u8077\u52d9\u3082\u517c\u4efb\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u517c\u4efb\u8077\u52d9\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u90e8\u5206\u3092\u300c\u4f7f\u7528\u4eba\u8077\u52d9\u5206\u300d\u306b\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"4\">\n<li>\u300c\u4f7f\u7528\u4eba\u8077\u52d9\u5206\u4ee5\u5916\u300d\u306e\u300c\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u300d\u306b\u306f\u3001\u4e00\u5b9a\u306e\u671f\u9593\u3054\u3068\u306b\u540c\u3058\u91d1\u984d\u304c\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u306e\u5408\u8a08\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"5\">\n<li>\u300c\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u300d\u6b04\u306b\u306f\u3001\u7279\u5b9a\u306e\u6761\u4ef6\u306b\u57fa\u3065\u3044\u3066\u78ba\u5b9a\u3057\u305f\u91d1\u984d\u3084\u682a\u5f0f\u306a\u3069\u304c\u652f\u7d66\u3055\u308c\u308b\u5834\u5408\u306e\u305d\u306e\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"6\">\n<li>\u696d\u7e3e\u306b\u5fdc\u3058\u3066\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u306f\u3001\u300c\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e\u300d\u6b04\u306b\u305d\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"7\">\n<li>4. 5. 6.\u306e\u30ab\u30c6\u30b4\u30ea\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u305d\u306e\u307b\u304b\u306e\u7d66\u4e0e\u306f\u3001\u300c\u305d\u306e\u4ed6\u300d\u6b04\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"8\">\n<li>\u300c\u5f93\u696d\u54e1\u300d\u306e\u300c\u7d66\u4e0e\u624b\u5f53\u300d\u306b\u306f\u3001\u4e8b\u52d9\u8077\u306e\u7d66\u4e0e\u3068\u8cde\u4e0e\u306e\u5408\u8a08\u3092\u8a18\u5165\u3057\u3001\u300c\u8cc3\u91d1\u624b\u5f53\u300d\u306b\u306f\u3001\u88fd\u9020\u696d\u52d9\u306a\u3069\u306e\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3068\u8cde\u4e0e\u306e\u5408\u8a08\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%9C%B0%E4%BB%A3%E5%AE%B6%E8%B3%83%E3%81%AA%E3%81%A9%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8-%E5%B7%A5%E6%A5%AD%E6%89%80%E6%9C%89%E6%A8%A9%E3%81%AA%E3%81%A9%E3%81%AE%E4%BD%BF%E7%94%A8%E6%96%99%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8\"><\/span>\u5730\u4ee3\u5bb6\u8cc3\u306a\u3069\u306e\u5185\u8a33\u66f8-\u5de5\u696d\u6240\u6709\u6a29\u306a\u3069\u306e\u4f7f\u7528\u6599\u306e\u5185\u8a33\u66f8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh3.googleusercontent.com\/-oTNI61FmLEuz_hVmkr82tJBg4UxchD5ihSyvF1EXOryt6wEfaZesA-4u0dPMGgy40OYQ2kK91E0oLGI6lBR22rg-vIsWayK03kBU5Uasf3XD-N0_VFtJn6gYgneIgjo_E7mKZeqTfVRGejoLYAuqPU\" alt=\"\u5730\u4ee3\u5bb6\u8cc3\u7b49\u306e\u5185\u8a33\u66f8\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h022.pdf\">\u300c\u9810\u8caf\u91d1\u7b49\u306e\u5185\u8a33\u66f8\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p><strong>\u5730\u4ee3\u5bb6\u8cc3\u306a\u3069\u306e\u5185\u8a33\u66f8\u306f\u3001\u671f\u4e2d\u306b\u652f\u6255\u3063\u305f\u5730\u4ee3\u5bb6\u8cc3\u306a\u3069\u306e\u5185\u8a33\u3092\u8a73\u7d30\u306b\u793a\u3059\u305f\u3081\u306b\u4f5c\u6210\u3055\u308c\u308b\u66f8\u985e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u4f5c\u6210\u306e\u969b\u306b\u306f\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<ol>\n<li>\u571f\u5730\u3084\u5efa\u7269\u3092\u501f\u308a\u308b\u969b\u306b\u652f\u6255\u3063\u305f\u6a29\u5229\u91d1\u306a\u3069\u304c\u3042\u308c\u3070\u3001\u300c\u6a29\u5229\u91d1\u306a\u3069\u306e\u671f\u4e2d\u652f\u6255\u306e\u5185\u8a33\u300d\u306e\u5404\u6b04\u306b\u305d\u306e\u8a73\u7d30\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8a18\u8f09\u3059\u308b\u9805\u76ee\u304c100\u9805\u76ee\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u652f\u6255\u8cc3\u501f\u6599\u3084\u652f\u6255\u91d1\u984d\u304c\u5927\u304d\u3044\u9806\u306b\u6700\u5927100\u9805\u76ee\u307e\u3067\u8a18\u5165\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\">\n<li>\u6a29\u5229\u91d1\u306a\u3069\u306e\u652f\u6255\u3044\u3092\u8907\u6570\u56de\u306b\u5206\u3051\u3066\u884c\u3063\u305f\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u306e\u652f\u6255\u3044\u306b\u3064\u3044\u3066\u652f\u6255\u3063\u305f\u5e74\u6708\u65e5\u3092\u660e\u8a18\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\">\n<li>\u6a29\u5229\u91d1\u306a\u3069\u3092\u5916\u56fd\u306e\u6cd5\u4eba\u3084\u975e\u5c45\u4f4f\u8005\u306b\u652f\u6255\u3046\u5834\u5408\u3001\u305d\u308c\u3089\u306e\u300c\u8cb8\u4e3b\u306e\u6240\u5728\u5730\uff08\u4f4f\u6240\uff09\u300d\u304a\u3088\u3073\u300c\u652f\u6255\u5148\u306e\u6240\u5728\u5730\uff08\u4f4f\u6240\uff09\u300d\u6b04\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u6d77\u5916\u306e\u4f4f\u6240\u3092\u6b63\u78ba\u306b\u66f8\u304d\u8fbc\u3093\u3067\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%9B%91%E7%9B%8A%E3%80%81%E9%9B%91%E6%90%8D%E5%A4%B1%E3%81%AA%E3%81%A9%E3%81%AE%E5%86%85%E8%A8%B3%E6%9B%B8\"><\/span>\u96d1\u76ca\u3001\u96d1\u640d\u5931\u306a\u3069\u306e\u5185\u8a33\u66f8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh5.googleusercontent.com\/BiCW1Jn6NUHnM_wrTEFcj7wGz5d4UXFeHds4zLrlOdQa5t2UOFXILeOrusuNll_lY_0z2XGvbpSPC4xFaexNjmMnx4vlRvDvBpqY6ujNrC_B1xVA5JX21-JcW_edJyyT-TSFvhImimZoVibx4sNwHf0\" alt=\"\u96d1\u5f79\u3001\u96d1\u640d\u306e\u5185\u8a33\u66f8\u306e\u753b\u50cf\u3067\u3059\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h022.pdf\">\u300c\u9810\u8caf\u91d1\u7b49\u306e\u5185\u8a33\u66f8\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p><strong>\u96d1\u76ca\u30fb\u96d1\u640d\u5931\u306a\u3069\u306e\u5185\u8a33\u66f8\u3068\u306f\u3001\u96d1\u53ce\u5165\u3084\u96d1\u640d\u5931\u306a\u3069\u3067\u51e6\u7406\u3055\u308c\u305f\u53d6\u5f15\u306e\u8a73\u7d30\u3092\u8a18\u8f09\u3059\u308b\u305f\u3081\u306b\u4f5c\u6210\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u4f5c\u6210\u6642\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u96d1\u53ce\u5165\u3001\u96d1\u76ca\uff08\u640d\u5931\uff09\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u76ca\uff08\u640d\u5931\uff09\u3001\u7a0e\u91d1\u9084\u4ed8\u91d1\u3001\u304a\u3088\u3073\u8cb8\u5012\u640d\u5931\u306b\u95a2\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u79d1\u76ee\u3068\u53d6\u5f15\u76f8\u624b\u3054\u3068\u306b\u3001\u91d1\u984d\u304c10\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u660e\u7d30\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u571f\u5730\u306e\u58f2\u5374\u76ca\uff08\u640d\u5931\uff09\u306f\u3001\u300c\u56fa\u5b9a\u8cc7\u7523\uff08\u571f\u5730\u3001\u571f\u5730\u306b\u95a2\u3059\u308b\u6a29\u5229\u3001\u5efa\u7269\u3092\u542b\u3080\uff09\u306e\u5185\u8a33\u66f8\u300d\u306b\u65e2\u306b\u8a18\u5165\u6e08\u307f\u306e\u5834\u5408\u3001\u518d\u5ea6\u8a18\u5165\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<ol start=\"2\">\n<li>\u300c\u7a0e\u91d1\u306e\u9084\u4ed8\u91d1\u300d\u306b\u95a2\u3059\u308b\u53d6\u5f15\u5185\u5bb9\u306e\u3082\u306e\u306f\u3001\u671f\u672b\u306e\u73fe\u5728\u9ad8\u304c10\u4e07\u5186\u672a\u6e80\u3067\u3042\u3063\u3066\u3082\u3001\u3059\u3079\u3066\u500b\u5225\u306b\u8a73\u7d30\u3092\u8a18\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\">\n<li>1\u306e\u6307\u793a\u306b\u3057\u305f\u304c\u3063\u3066\u8a18\u5165\u3059\u3079\u304d\u9805\u76ee\u306e\u6570\u304c100\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u3082\u3063\u3068\u3082\u91d1\u984d\u304c\u5927\u304d\u3044\u3082\u306e\u304b\u3089\u9806\u306b100\u9805\u76ee\u307e\u3067\u8a18\u5165\u3057\u3066\u69cb\u3044\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u300c\u7a0e\u91d1\u306e\u9084\u4ed8\u91d1\u300d\u306b\u95a2\u3059\u308b\u9805\u76ee\u3082\u3001\u3053\u308c\u3089100\u9805\u76ee\u306b\u542b\u3081\u3066\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%8B%98%E5%AE%9A%E7%A7%91%E7%9B%AE%E3%82%92%E4%BD%93%E7%B3%BB%E7%9A%84%E3%81%AB%E5%AD%A6%E3%81%B6%E3%81%AA%E3%82%89CPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%EF%BC%81%E7%B0%BF%E8%A8%98%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>\u52d8\u5b9a\u79d1\u76ee\u3092\u4f53\u7cfb\u7684\u306b\u5b66\u3076\u306a\u3089CPA\u30e9\u30fc\u30cb\u30f3\u30b0\uff01\u7c3f\u8a18\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=\"%E3%82%82%E3%81%86%E6%A4%9C%E7%B4%A2%E3%81%84%E3%82%89%E3%81%9A%EF%BC%81CPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%E3%81%AA%E3%82%89%E5%8B%98%E5%AE%9A%E7%A7%91%E7%9B%AE%E3%82%92%E8%A6%9A%E3%81%88%E3%82%89%E3%82%8C%E3%82%8B%EF%BC%81\"><\/span>\u3082\u3046\u691c\u7d22\u3044\u3089\u305a\uff01CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306a\u3089\u52d8\u5b9a\u79d1\u76ee\u3092\u899a\u3048\u3089\u308c\u308b\uff01<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p><strong>\u4ed5\u8a33\u306e\u3068\u304d\u4f55\u306e\u52d8\u5b9a\u79d1\u76ee\u304b\u5206\u304b\u3089\u306a\u304f\u3066\u3064\u3044\u691c\u7d22<\/strong>\u3057\u3066\u3057\u307e\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7d4c\u7406\u62c5\u5f53\u8005\u3042\u308b\u3042\u308b\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306a\u3089\u3001\u7d4c\u7406\u521d\u5fc3\u8005\u306e\u65b9\u3067\u3082<strong>\u52b9\u7387\u7684\u306b\u52d8\u5b9a\u79d1\u76ee\u3092\u899a\u3048\u308b<\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306f\u3001<strong>\u7c3f\u8a18\u3084\u7d4c\u7406\u5b9f\u52d9\u306a\u3069\u306e1,500\u672c\u4ee5\u4e0a\u306e\u8b1b\u7fa9\u304c\u7121\u6599\u3067\u898b\u653e\u984c\u306ee\u30e9\u30fc\u30cb\u30f3\u30b0\u30b5\u30a4\u30c8<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7c3f\u8a18\u8a66\u9a13\u5bfe\u7b56\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001<strong>\u65e5\u3005\u306e\u30d3\u30b8\u30cd\u30b9\u30b7\u30fc\u30f3\u3092\u60f3\u5b9a\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u3082\u3001\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u3092\u901a\u3058\u3066\u5b66\u3076<\/strong>\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=\"%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%8B%98%E5%AE%9A%E7%A7%91%E7%9B%AE%E3%81%8C%E8%A6%9A%E3%81%88%E3%82%89%E3%82%8C%E3%82%8B%E3%81%AE%E3%81%8B\"><\/span>\u306a\u305cCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u52d8\u5b9a\u79d1\u76ee\u304c\u899a\u3048\u3089\u308c\u308b\u306e\u304b<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">\u6697\u8a18\u3067\u306f\u306a\u304f\u52d8\u5b9a\u79d1\u76ee\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\/0whTc2R9VVBaN5lRhL4BtIrM_S6XiLbp4pW1ljC1eoGj2N-yhT2Cbo8dGGeEYB4kNrZA_3Vy2lmG4qFw0DTx1yioxG9d96x4Jg3yaHiKr1JhAg89-Yl1mZ54QaxCKc_FwEfn1bp8ojdFYRLTiyPWHfs\" alt=\"\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u52d8\u5b9a\u79d1\u76ee\u3092\u899a\u3048\u308b\u305f\u3081\u306b\u306f\u3001\u6697\u8a18\u306b\u983c\u308b\u306e\u3067\u306f\u306a\u304f\u3001<strong>\u307e\u305a\u306f\u300c\u7406\u89e3\u300d<\/strong>\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u52d8\u5b9a\u79d1\u76ee\u306e\u610f\u5473<\/strong>\u3084\u3001<strong>\u8a08\u4e0a\u3059\u308b\u76ee\u7684<\/strong>\u3092\u8003\u3048\u306a\u304c\u3089\u899a\u3048\u3066\u3044\u304f\u3068\u3001\u3044\u3056\u4ed5\u8a33\u3092\u3059\u308b\u3068\u304d\u306b\u601d\u3044\u51fa\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3068\u3048\u3070\u3001\u300c\u52d8\u5b9a\u79d1\u76ee\u306e\u5224\u5225\u300d\u3068\u3044\u3046\u8b1b\u7fa9\u3067\u306f\u3001\u300c\u52d8\u5b9a\u79d1\u76ee\u306f\u306a\u305c\u4f7f\u3044\u5206\u3051\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u30c6\u30fc\u30de\u3067\u3001\u7d4c\u7406\u696d\u52d9\u306e\u697d\u3057\u3055\u3084\u610f\u7fa9\u3092\u3072\u3082\u89e3\u3044\u3066\u3044\u304d\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\u3092\u6d3b\u7528\u3057\u3066\u5b66\u7fd2\u3067\u304d\u308b<\/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\/DYZ1qhjZUzt5byPkzdtSP9WJCgQagBhPjNNzIJ13hLYSbHzGaYq8U0QXZLxzEQpTnS-qQj8OcuN3k8boAd5UPU3Y6FgVVbeI8AWrGbdXYZKWT8gsuO-7YXXlrxlSU6FWk1K2zskcJl2Kqt6WG-mt5pc\" alt=\"\" \/><\/a><\/figure>\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>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u767b\u9332\u53d7\u8b1b\u8005\u657080\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%A7%E7%B0%BF%E8%A8%98%E6%A4%9C%E5%AE%9A%E3%81%AB%E5%90%88%E6%A0%BC%E3%81%97%E3%81%9F%E6%96%B9%E3%81%AE%E5%A3%B0\"><\/span>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u7c3f\u8a18\u691c\u5b9a\u306b\u5408\u683c\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\">\u7c3f\u8a183\u7d1a\u521d\u53d7\u9a13\u306b\u3066\u5408\u683c\ud83d\udcaf<br>\u7c3f\u8a18\u521d\u5b66\u8005\u3001\u501f\u65b9\u3082\u8cb8\u65b9\u3082\u77e5\u3089\u305a\u6163\u308c\u306a\u3044\u7528\u8a9e\u306b\u7ffb\u5f04\u3055\u308c\u3064\u3064\u3082\u5408\u683c\u51fa\u6765\u305f\u306e\u306fCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u304a\u304b\u3052\u3067\u3059\u25ce<br>\u4eca\u65e5\u304b\u30892\u7d1a\u306e\u5b66\u7fd2\u30b9\u30bf\u30fc\u30c8\uff01<br>\u8a18\u9332\u3092\u4ed8\u3051\u3066\u3044\u3053\u3046\u270d\ufe0f<br><br> <a href=\"https:\/\/twitter.com\/hashtag\/CPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0?src=hash&amp;ref_src=twsrc%5Etfw\">#CPA\u30e9\u30fc\u30cb\u30f3\u30b0<\/a> <a href=\"https:\/\/t.co\/y5tlsn0xJQ\">pic.twitter.com\/y5tlsn0xJQ<\/a><\/p>&mdash; \u304b\u3081\u3084\u307e\u304f\u3093@\u52c9\u5f37\u57a2 (@kameyamakundayo) <a href=\"https:\/\/twitter.com\/kameyamakundayo\/status\/1515387694784081922?ref_src=twsrc%5Etfw\">April 16, 2022<\/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\">\u7c3f\u8a182\u7d1a\u4e00\u767a\u5408\u683c\ud83d\udcae12\u6708\u4e0b\u65ec\u304b\u3089\u306e1\u304b\u6708\u534a\u304f\u3089\u3044\u3001\u7d04135\u6642\u9593\u3067\u306e\u5408\u683c\u3067\u3057\u305f\uff01<br>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3068\u304b\u3044\u3046\u795e\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u304a\u304b\u3052\u3067\u3059\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3057\u305f\ud83d\ude2d<br>\u3053\u306e\u52e2\u3044\u3067\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u52c9\u5f37\u59cb\u3081\u3088\u3046\u304b\u60a9\u3080\u2026\ud83e\udd14 <a href=\"https:\/\/t.co\/t5V1qWrmxG\">pic.twitter.com\/t5V1qWrmxG<\/a><\/p>&mdash; kuro (@kuro88231) <a href=\"https:\/\/twitter.com\/kuro88231\/status\/1492450845384134659?ref_src=twsrc%5Etfw\">February 12, 2022<\/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\u52d8\u5b9a\u79d1\u76ee\u3092\u4f53\u7cfb\u7684\u306b\u5b66\u3073\u305f\u3044\u300d\u300c\u52d8\u5b9a\u79d1\u76ee\u3092\u3044\u3061\u3044\u3061\u691c\u7d22\u3059\u308b\u306e\u304c\u9762\u5012\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\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\">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\/30002\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\" title=\"\">\u7d4c\u7406\u5b9f\u52d9 \u5165\u9580<\/a><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.cpa-learning.com\/courses\/30002\/?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\/4790d4d66be1565aff968802eb405ff3-1024x576.jpeg\" alt=\"\u7d4c\u7406\u5b9f\u52d9\u5165\u9580\u306e\u753b\u50cf\u3067\u3059\" class=\"wp-image-4699\" srcset=\"https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/4790d4d66be1565aff968802eb405ff3-1024x576.jpeg 1024w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/4790d4d66be1565aff968802eb405ff3-300x169.jpeg 300w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/4790d4d66be1565aff968802eb405ff3-768x432.jpeg 768w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/4790d4d66be1565aff968802eb405ff3-1536x864.jpeg 1536w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/4790d4d66be1565aff968802eb405ff3.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\"><a class=\"wp-block-button__link has-white-color has-pale-pink-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/www.cpa-learning.com\/courses\/30002\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\"><strong>\u7d4c\u7406\u5b9f\u52d9 \u5165\u9580\u3092\u5b66\u3093\u3067\u307f\u308b\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\/90009\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\" title=\"\">\u7d4c\u7406\u5b9f\u52d9 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class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3067\u63d0\u51fa\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u66f8\u985e\u3067\u3042\u308b\u305f\u3081\u3001\u6cd5\u4eba\u306f\u5fc5\u305a\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n\n\n\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u4f7f\u308f\u308c\u3066\u3044\u308b\u52d8\u5b9a\u79d1\u76ee\u306e\u8a73\u7d30\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u7a0e\u52d9\u8abf\u67fb\u306a\u3069\u306e\u969b\u306b\u5229\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5e73\u621030\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066\u8a18\u8f09\u4e8b\u9805\u306b\u3064\u3044\u3066\u7c21\u7d20\u5316\u3055\u308c\u308b\u306a\u3069\u5927\u304d\u306a\u5909\u66f4\u304c\u3042\u308a\u3001\u305d\u306e\u5f8c\u306f\u8efd\u5fae\u306a\u4fee\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u69d8\u5f0f\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u304c\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5229\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3068\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u4f7f\u308f\u308c\u3066\u3044\u308b\u52d8\u5b9a\u79d1\u76ee\u306e\u8a73\u7d30\u3092\u793a\u3059\u305f\u3081\u306b\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u6dfb\u4ed8\u66f8\u985e\u3068\u3057\u3066\u63d0\u51fa\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u66f8\u985e\u3067\u3059\u3002\u6295\u8cc7\u5bb6\u306b\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u7a0e\u52d9\u8abf\u67fb\u306a\u3069\u306b\u304a\u3044\u3066\u91cd\u8981\u3068\u306a\u308b 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