{"id":470,"date":"2020-12-22T12:16:03","date_gmt":"2020-12-22T03:16:03","guid":{"rendered":"https:\/\/nagisasan.jp\/?p=470"},"modified":"2020-12-22T12:16:03","modified_gmt":"2020-12-22T03:16:03","slug":"%e3%80%90%e5%88%86%e6%9e%90%e3%80%91%e3%83%88%e3%83%a9%e3%83%b3%e3%83%97%e3%81%8b%e3%83%90%e3%82%a4%e3%83%87%e3%83%b3%e3%81%8b%e3%80%80%e7%a8%8e%e5%88%b6%e6%94%b9%e6%ad%a3%e3%81%a7%e6%b6%88%e3%81%88","status":"publish","type":"post","link":"https:\/\/nagisasan.jp\/?p=470","title":{"rendered":"\u3010\u5206\u6790\u3011\u30c8\u30e9\u30f3\u30d7\u304b\u30d0\u30a4\u30c7\u30f3\u304b\u3000\u7a0e\u5236\u6539\u6b63\u3067\u6d88\u3048\u53bb\u3063\u305f\u4e0d\u52d5\u7523\u306e\u3046\u307e\u307f"},"content":{"rendered":"<p class=\"p1\">\u3053\u3093\u306a\u8abf\u67fb\u3092\u3057\u3066\u3044\u308b\u4eba\u306b\u5411\u3051\u3066\u66f8\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li class=\"p1\">\u4e0d\u52b4\u53ce\u5165\u304c\u6b32\u3057\u3044\u3002\u5e74\u91d1\u8cc7\u7523\u3092\u4f5c\u308a\u305f\u3044\u3002\u751f\u547d\u4fdd\u967a\u3092\u81ea\u5df1\u8ca0\u62c5\u306f\u30d0\u30ab\u3089\u3057\u3044\u3002<\/li>\n<li class=\"p1\">\u4e0d\u52d5\u7523\u3068\u592a\u967d\u5149\u3001\u3069\u3061\u3089\u306b\u6295\u8cc7\u3059\u3079\u304d\u304b\uff1f<\/li>\n<li class=\"p1\">\u7d50\u5c40\u30c8\u30e9\u30f3\u30d7\uff08\u4e0d\u52d5\u7523\uff09\u306a\u306e\uff1f\u305d\u308c\u3068\u3082\u30d0\u30a4\u30c7\u30f3\uff08\u58f2\u96fb\uff09\u306a\u306e\uff1f<\/li>\n<\/ul>\n<h2 class=\"p1\">\u3053\u306e\u8a18\u4e8b\u304b\u3089\u5f97\u3089\u308c\u308b\u3082\u306e<\/h2>\n<p class=\"p1\">\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3067\u3082\u7c21\u5358\u306b\u30d5\u30eb\u30ed\u30fc\u30f3\u3067\u59cb\u3081\u3089\u308c\u308b\u4e0d\u52b4\u53ce\u5165\u3001\u4e0d\u52d5\u7523\u8cc3\u8cb8\u3068\u592a\u967d\u5149\u306f\u6709\u540d\u3067\u3059\u3002\u3067\u306f\u3001\u3069\u3061\u3089\u304c\u304a\u5f97\u304b\uff1f\u4e21\u65b9\u3068\u3082\u640d\u5f97\u3042\u308a\u307e\u3059\u304c\u3001\u30a2\u30e1\u30ea\u30ab\u5927\u7d71\u9818\u9078\u6319\u3068\u540c\u3058\u304f\u3001\u30d0\u30a4\u30c7\u30f3\u3055\u3093\u306e\u52dd\u5229\u3067\u3059\u3002\u305d\u306e\u7406\u7531\u3092\u3001\u5b9f\u969b\u306b\u4e21\u65b9\u6301\u3063\u3066\u3044\u308b\u3082\u306e\u306e\u7acb\u5834\u304b\u3089\u8a9e\u308a\u307e\u3059\u3002<\/p>\n<h2 class=\"p1\">\u3053\u306e\u8a18\u4e8b\u3092\u66f8\u3044\u3066\u3044\u308b\u79c1\u306f<\/h2>\n<p class=\"p1\">\uff12\uff10\uff11\uff17\u5e74\u306b\u65b0\u5927\u962a\u306b\u30ef\u30f3\u30eb\u30fc\u30e0\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cb7\u3044\u3001\uff13\u5e74\u9593\u8cc3\u8cb8\u696d\u3092\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u4eca\u5e74\u306e\uff11\u6708\u306b\u592a\u967d\u5149\u767a\u96fb\u3092\u5bae\u5d0e\u770c\u3068\u5175\u5eab\u770c\u306b\uff11\u6a5f\u305a\u3064\u8cb7\u3044\u3001\u58f2\u96fb\u4e8b\u696d\u3082\u59cb\u3081\u307e\u3057\u305f\u3002\u55b6\u696d\u30de\u30f3\u3084\u8ca9\u58f2\u4f1a\u793e\u306e\u793e\u9577\u542b\u3081\u3001\u4e21\u65b9\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u306f\u73cd\u3057\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u305d\u3093\u306a\u79c1\u304c\u3001\u300c\u7269\u4ef6\u306e\u826f\u3057\u60aa\u3057\u306b\u5de6\u53f3\u3055\u308c\u306a\u3044\u6307\u6a19\u3068\u3057\u3066\u300d\u7a0e\u5236\u9762\u306e\u640d\u5f97\u3092\u8aac\u660e\u3057\u307e\u3059\u3002\u88dc\u8db3\u3057\u3066\u304a\u304f\u3068\u3001\u4e0d\u52d5\u7523\u696d\u3067\u306e\u6d88\u8cbb\u7a0e\u9084\u4ed8\u306f\u3001\u60c5\u5f31\u3086\u3048\u306b\u5931\u3063\u305f\u7acb\u5834\u3067\u3059\u3002<\/p>\n<h2 class=\"p1\">\u672c\u65e5\u306e\u8a18\u4e8b<\/h2>\n<ol>\n<li class=\"p1\">\u30d0\u30a4\u30c7\u30f3\u6709\u5229\u306a\u7a0e\u5236<\/li>\n<li class=\"p1\">\u7a0e\u5236\u6539\u6b63\u3067\u6d88\u3048\u53bb\u3063\u305f\u30c8\u30e9\u30f3\u30d7\u306e\u96a0\u3057\u6b66\u5668<\/li>\n<li class=\"p1\">\u4e21\u65b9\u6301\u3063\u3066\u3044\u308b\u79c1\u306e\u610f\u898b<\/li>\n<\/ol>\n<h2 class=\"p1\">\uff11\uff0e\u30d0\u30a4\u30c7\u30f3\u6709\u5229\u306a\u7a0e\u5236<\/h2>\n<h3 class=\"p1\">\u6d88\u8cbb\u7a0e\u9084\u4ed8\u306e\u4ed5\u7d44\u307f<\/h3>\n<p class=\"p1\"><strong><span style=\"color: #ff0000;\">\u6d88\u8cbb\u7a0e\u306f\u53d6\u308a\u8fd4\u305b\u308b\uff01<\/span><\/strong>\u3053\u308c\u3092\u77e5\u3063\u305f\u3068\u304d\u306f\u3001\u79c1\u306f\u672c\u5f53\u306b\u9a5a\u304d\u307e\u3057\u305f\u3002\u305d\u306e\u4ed5\u7d44\u307f\u3092\u8aac\u660e\u3057\u307e\u3059\u3002\u6d88\u8cbb\u7a0e\u306f\u3001\u6d88\u8cbb\u8005\u304c\u8ca0\u62c5\u3057\u3001\u4e8b\u696d\u8005\u304c\u6255\u3046\u7a0e\u91d1\u3067\u3059\u3002(=\u5178\u578b\u7684\u306a\u9593\u63a5\u7a0e\uff09\u7d0d\u7a0e\u984d\u306f\u3001\u6b21\u306e\u8a08\u7b97\u5f0f\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"p1\">\u300c\u7d0d\u7a0e\u984d\u300d\uff1d\u300c\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e\u300d\u30fc\u300c\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u300d<\/p>\n<p class=\"p1\">\u4f8b\u3048\u3070\u3001\uff11\uff10\uff10\u5186\u306e\u3082\u306e\u3092\u8cb7\u3044\uff08\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\uff11\uff10\u5186\uff09\u3001\uff11\uff10\uff10\uff10\u5186\u3067\u58f2\u3063\u305f\uff08\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e\uff11\uff10\uff10\u5186\uff09\u5834\u5408\u3001\u7d0d\u7a0e\u984d\u306f\uff11\uff10\uff10\u5186\u30fc\uff11\uff10\u5186\uff1d\uff19\uff10\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u6d88\u8cbb\u7a0e\u306f\u4e8c\u91cd\u6255\u3044\u306b\u306a\u3089\u306a\u3044\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<pre class=\"p1\">\u8ab2\u7a0e\u58f2\u4e0a\u3000\u30001,000\u5186\u3000\u53d7\u53d6\u6d88\u8cbb\u7a0e100\u5186\r\n<span class=\"s2\">\u8ab2\u7a0e\u4ed5\u5165\u3000\u3000<span class=\"Apple-converted-space\">\u00a0 <\/span>100\u5186\u3000\u652f\u6255\u6d88\u8cbb\u7a0e 10\u5186<\/span>\r\n\u5229\u76ca\u3000\u3000\u3000\u3000\u3000900\u5186\u3000\u7d0d\u7a0e\u984d\u3000\u3000 90\u5186<\/pre>\n<p class=\"p1\">\u3057\u304b\u3057\u3001\u5275\u696d\uff11\u5e74\u76ee\u3068\u304b\u3067\u3001\u6295\u8cc7\u984d\u304c\u591a\u3044\u5834\u5408\u3001\u7d0d\u7a0e\u984d\u306f\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308a\u3001\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p class=\"p1\">\u4f8b\u3048\u3070\u3001\uff11\u5104\u5186\u306e\u8a2d\u5099\u3092\u8cb7\u3044\uff08\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\uff11\u5343\u4e07\u5186\uff09\u3001\u58f2\u4e0a\u304c\uff11\uff10\u4e07\u5186\uff08\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e\uff11\u4e07\u5186\uff09\u306e\u5834\u5408\u3001\u7d0d\u7a0e\u984d\u306f\uff11\u5343\u4e07\u5186\u30fc\uff11\u4e07\u5186\uff1d\uff19\uff19\uff19\u4e07\u5186\u7a0e\u91d1\u304c\u9084\u4ed8\uff01\u3068\u306a\u308a\u307e\u3059\u3002\u3082\u3063\u3068\u8a00\u3048\u3070\u3001\u6cd5\u4eba\u5316\u3057\u3066\u4f1a\u8a08\u5e74\u5ea6\u3092\uff11\u30f6\u6708\u3067\u30af\u30ed\u30fc\u30ba\u3059\u308c\u3070\u3001\u9084\u4ed8\u984d\u306f\uff11\u5343\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<pre class=\"p1\">\u8ab2\u7a0e\u58f2\u4e0a\u3000\u3000 <span class=\"Apple-converted-space\">  \u00a0 <\/span>100,000\u5186\u3000\u53d7\u53d6\u6d88\u8cbb\u7a0e<span class=\"Apple-converted-space\">\u00a0 \u00a0 <\/span>10,000\u5186\r\n<span class=\"s2\">\u8ab2\u7a0e\u4ed5\u5165\u3000\u3000 100,000,000\u5186\u3000\u652f\u6255\u6d88\u8cbb\u7a0e10,000,000\u5186<\/span>\r\n\u5229\u76ca\u3000\u3000\u3000\u3000 -99,900,000\u5186\u3000\u7d0d\u7a0e\u984d\u3000\u3000 9,990,000\u5186 \u9084\u4ed8<\/pre>\n<p>\u3053\u308c\u306f\u3001\u5358\u306a\u308b\u300c\u904e\u6255\u3044\u300d\u304c\u623b\u3063\u3066\u304f\u308b\u3060\u3051\u306e\u8a71\u306b\u601d\u3048\u307e\u3059\u304c\u3001\u533b\u8005\u3084\u5927\u5bb6\u3055\u3093\u306b\u306f\u9069\u5fdc\u3055\u308c\u306a\u3044\u7a0e\u5236\u3067\u3059\u3002\u30d0\u30a4\u30c7\u30f3\u6709\u5229\u3067\u3001\u30c8\u30e9\u30f3\u30d7\u52a3\u52e2\u3068\u306f\u3001\u3053\u306e\u6d88\u8cbb\u7a0e\u9084\u4ed8\u30b9\u30ad\u30fc\u30e0\u306e\u3042\u308a\u306a\u3057\u3067\u3059\u3002\uff08\u30db\u30c6\u30eb\u306a\u3089\u5225\u304b\u3082\u3002\u3002\u3002\uff09<\/p>\n<h3 class=\"p1\">\u76ca\u7a0e\u3068\u8a00\u308f\u308c\u308b\u88cf\u4e8b\u60c5<\/h3>\n<p class=\"p1\"><strong><span style=\"color: #ff0000;\">\u6d88\u8cbb\u7a0e\u7387UP\u3067\u5229\u76ca\u304c\u5897\u3048\u308b\uff01\u6d88\u8cbb\u7a0e\u306e\u76ca\u7a0e\u52b9\u679c\uff01<\/span><\/strong>\u3053\u308c\u3092\u77e5\u3063\u305f\u3068\u304d\u306f\u3001\u79c1\u306f\u3082\u3063\u3068\u9a5a\u304d\u307e\u3057\u305f\u3002\u7e70\u308a\u8fd4\u3057\u3067\u3059\u304c\u3001\u6d88\u8cbb\u7a0e\u306f\u3001\u6d88\u8cbb\u8005\u304c\u8ca0\u62c5\u3057\u3001\u4e8b\u696d\u8005\u304c\u6255\u3046\u7a0e\u91d1\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u58f2\u4e0a\u304c\uff11\u5343\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u3053\u306e\u300c\u6255\u308f\u306a\u304f\u3066\u3082\u3044\u3044\u300d\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3067\u306f\u3001\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e\u306f\u3069\u3046\u306a\u308b\u304b\uff1f\u306a\u3093\u3068\u3001\u81ea\u5206\u306e\u3082\u306e\u306b\u306a\u308a\u307e\u3059\uff01<\/p>\n<p class=\"p1\">\u4f8b\u3048\u3070\u3001\uff11\uff10\uff10\u5186\u306e\u3082\u306e\u3092\u8cb7\u3044\uff08\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\uff11\uff10\u5186\uff09\u3001\uff11\u5343\u4e07\u5186\u3067\u58f2\u3063\u305f\uff08\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e\uff11\uff10\uff10\u4e07\u5186\uff09\u5834\u5408\u3001\uff11\uff10\uff10\u4e07\u5186\u306f\u81ea\u5206\u306e\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<pre class=\"p1\">\u8ab2\u7a0e\u58f2\u4e0a 10,000,000\u5186\u3000\u53d7\u53d6\u6d88\u8cbb\u7a0e1,000,000\u5186\r\n<span class=\"s2\">\u8ab2\u7a0e\u4ed5\u5165 <span class=\"Apple-converted-space\"> \u00a0 \u00a0 \u00a0 <\/span>100\u5186\u3000\u652f\u6255\u6d88\u8cbb <span class=\"Apple-converted-space\">\u00a0 \u00a0 \u00a0 \u00a0 <\/span>10\u5186<\/span>\r\n\u5229\u76ca\u3000<span class=\"Apple-converted-space\">\u00a0 \u00a0 <\/span>9,999,900\u5186\u3000\u7d0d\u7a0e\u984d\u3000\u3000  999,990\u5186\u3000\u7d0d\u7a0e\u514d\u9664\r\n\u624b\u6b8b\u308a\u3000<span class=\"Apple-converted-space\"> \u00a0 <\/span>9,999,900\u5186+999,990=10,999,890\u5186<\/pre>\n<p class=\"p1\">\u5909\u306a\u8a71\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u305d\u306e\u7406\u7531\u306f\u3001\u3053\u3046\u3057\u306a\u3044\u3068\u793e\u4f1a\u304c\u56de\u3089\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p class=\"p1\">\u4f8b\u3048\u3070\u3001\u99c4\u83d3\u5b50\u5c4b\u306e\u304a\u3070\u3042\u3061\u3083\u3093\u306a\u3069\u3001\u4e00\u822c\u306e\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u304c\u3001\u5927\u4f01\u696d\u306e\u3088\u3046\u306b\u8907\u96d1\u306a\u4f1a\u8a08\u5e33\u7c3f\u3092\u3064\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u8efd\u6e1b\u7a0e\u7387\u3068\u304b\u3082\u52a0\u308f\u308b\u3068\u3001\u3082\u3046\u5927\u5909\u3067\u3059\u3002\u305d\u308c\u3067\u3082\u6d88\u8cbb\u7a0e\u3092\u4e16\u9593\u306b\u6d78\u900f\u3055\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u3069\u3053\u304b\u3067\u8db3\u5207\u308a\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u3001\u58f2\u4e0a1000\u4e07\u5186\u3092\u76ee\u51e6\u306b\u3001\u6cd5\u4eba\u3092\u5206\u3051\u308b\u4eba\u3082\u3044\u308b\u3088\u3046\u3067\u3059\u3002\uff08\u79c1\u306f\u3001\u500b\u4eba\u7d4c\u55b6\uff09\u6d88\u8cbb\u7a0e\u306f\u3001\u4eca\u5f8c\u5897\u7a0e\u50be\u5411\u306a\u306e\u3067\u3001\u5897\u7a0e\uff1d\u76ca\u7a0e\u3067\u3001\u30d0\u30a4\u30c7\u30f3\u6709\u5229\u306e\u7a0e\u5236\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6501.htm#:~:text=1%20%E7%B4%8D%E7%A8%8E%E7%BE%A9%E5%8B%99%E3%81%AE%E5%85%8D%E9%99%A4,%E3%81%95%E3%82%8C%E3%81%BE%E3%81%99(%E6%B3%A81)%E3%80%82&amp;text=%E6%96%B0%E3%81%9F%E3%81%AB%E8%A8%AD%E7%AB%8B%E3%81%95%E3%82%8C%E3%81%9F,%E7%BE%A9%E5%8B%99%E3%81%8C%E5%85%8D%E9%99%A4%E3%81%95%E3%82%8C%E3%81%BE%E3%81%99%E3%80%82\">\u56fd\u7a0e\u5e81HP No.6501\u2003\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664<\/a><\/p>\n<h2 class=\"p1\">\uff12\uff0e\u7a0e\u5236\u6539\u6b63\u3067\u6d88\u3048\u53bb\u3063\u305f\u30c8\u30e9\u30f3\u30d7\u306e\u96a0\u3057\u6b66\u5668<\/h2>\n<h3 class=\"p1\">\u901a\u5e38\u7121\u7406\u306a\u7406\u7531<\/h3>\n<p class=\"p1\">\u7e70\u308a\u8fd4\u3057\u3067\u3059\u304c\u3001\u6d88\u8cbb\u7a0e\u306f\u3001\u6d88\u8cbb\u8005\u304c\u8ca0\u62c5\u3057\u3001\u4e8b\u696d\u8005\u304c\u6255\u3046\u7a0e\u91d1\u3067\u3059\u3002\u305d\u3057\u3066\u3001<strong><span style=\"color: #ff0000;\">\u5927\u5bb6\u3055\u3093\u306e\u5834\u5408\u3001\u3053\u306e\u300c\u4e8b\u696d\u8005\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u6d88\u8cbb\u8005\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p class=\"p1\">\u6d88\u8cbb\u7a0e\u306f\u3001\u4e00\u898b\u5168\u3066\u306e\u56fd\u6c11\u304c\u5168\u3066\u306e\u3082\u306e\u306b\u652f\u6255\u3046\u7a0e\u91d1\u3068\u601d\u3044\u304c\u3044\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u4f4f\u5c45\u306e\u8cc3\u6599\u3084\u533b\u7642\u8cbb\u306a\u3069\u3001\u306a\u304b\u306b\u306f\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002\u3067\u3082\u3001\u5bb6\u3084\u533b\u7642\u7528\u6a5f\u5668\u306b\u306f\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u3067\u306f\u3001\u8ab0\u304c\u6d88\u8cbb\u8005\u3067\u3042\u308a\u3001\u8ca0\u62c5\u3059\u308b\u4eba\u306a\u306e\u304b\uff1f\u7b54\u3048\u306f\u3001\u5927\u5bb6\u3055\u3093\u3068\u533b\u8005\u306b\u306a\u308a\u307e\u3059\u3002\u4f4f\u5c45\u4eba\u3068\u60a3\u8005\u3055\u3093\u3067\u306f\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6225.htm\">\u56fd\u7a0e\u5e81HP No.6225\u2003\u5730\u4ee3\u3001\u5bb6\u8cc3\u3084\u6a29\u5229\u91d1\u3001\u6577\u91d1\u306a\u3069<\/a><\/p>\n<h3 class=\"p1\">\u91d1\uff08\u304d\u3093\uff09\u3068\u3044\u3046\u88cf\u6280<\/h3>\n<p class=\"p1\">\u3053\u3053\u3067\u767b\u5834\u3059\u308b\u306e\u304c\u3001\u91d1\uff08\u304d\u3093\uff09\u306e\u88cf\u6280\u3067\u3059\u3002\u30c8\u30e9\u30f3\u30d7\u3055\u3093\u3089\u3057\u3044\u3067\u3059\u3088\u306d<span style=\"color: #000000;\">\u3002<\/span><\/p>\n<p class=\"p1\"><span style=\"color: #000000;\"><strong>\u306a\u305c\u304b\u3001\u65e5\u672c\u3067\u306f\u91d1\u306b\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u6d77\u5916\u3067\u306f\u30d5\u30c4\u30fc\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/strong><\/span>\u5165\u56fd\u6642\u306b\u300c\u91d1\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u304b\uff1f\u300d\u3068\u805e\u304b\u308c\u308b\u306e\u306f\u3001\u3053\u306e\u3053\u3068\u3067\u3059\u3002\u6d88\u8cbb\u7a0e\u306e\u304b\u304b\u3089\u306a\u3044\u6d77\u5916\u3067\u91d1\u3092\u8cb7\u3044\u3001\u65e5\u672c\u3067\u58f2\u308c\u3070\u3001\u305d\u308c\u3060\u3051\u3067\u6d88\u8cbb\u7a0e\uff11\uff10\uff05\u306e\u5229\u76ca\u304c\u51fa\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u3053\u308c\u306f\u9055\u6cd5\u3067\u3059\u3002<\/p>\n<p class=\"p1\">\u4f3c\u3066\u975e\u306a\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u91d1\u3092\u4f7f\u3063\u305f\u3001\u4e0d\u52d5\u7523\u696d\u306e\u6d88\u8cbb\u7a0e\u9084\u4ed8\u30b9\u30ad\u30fc\u30e0\u304c\u3042\u308a\u300c\u307e\u3057\u305f\u300d<\/p>\n<p class=\"p1\">\u6d88\u8cbb\u7a0e\u306b\u306f\u3001\u8907\u696d\u4e8b\u696d\u8005\u5411\u3051\u306b\u3001\u8ab2\u7a0e\u58f2\u4e0a\u304c\uff19\uff15\uff05\u4ee5\u4e0a\u306e\u5834\u5408\u3001\u4ed5\u5165\u308c\u306e\u5168\u3066\u3092\u8ab2\u7a0e\u58f2\u4e0a\u306b\u5bfe\u3059\u308b\u4ed5\u5165\u308c\u3068\u898b\u306a\u305b\u308b\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002\u56fd\u3068\u3057\u3066\u306f\u3001\u6d88\u8cbb\u7a0e\u8a08\u7b97\u306e\u7c21\u7565\u5316\u3068\u7d0d\u7a0e\u984d\u306e\u5897\u52a0\u3092\u898b\u8fbc\u3093\u3067\u306e\u3053\u3068\u3067\u3057\u3087\u3046\u3002\u3053\u306e\u5236\u5ea6\u3092\u4f7f\u3063\u3066\u3001\u91d1\u306e\u53d6\u5f15\u3092\u3057\u3001\u4e0d\u52d5\u7523\u696d\u3067\u306f\u306a\u304f\u3001<span style=\"color: #ff0000;\"><strong>\u91d1\u306e\u53d6\u5f15\u304d\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u3057\u3066\u3057\u307e\u3057\u307e\u3059\u3002<\/strong><\/span>\u305d\u3046\u3059\u308b\u3068\u3001\u5efa\u7269\u3092\u8cb7\u3063\u305f\u3068\u304d\u306b\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u3092\u8ab2\u7a0e\u4ed5\u5165\u306b\u3057\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d6\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"p1\">\u4f8b\u3048\u3070\u3001\uff11\uff10\uff10\uff10\u4e07\u5186\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cb7\u3044\u3001\uff11\uff10\uff10\u4e07\u5186\u306e\u6d88\u8cbb\u7a0e\u3092\u652f\u6255\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u3053\u306e\u307e\u307e\u3067\u306f\u3001\u81ea\u5206\u304c\u6d88\u8cbb\u8005\u3068\u3057\u3066\uff11\uff10\uff10\u4e07\u5186\u5206\u306e\u6d88\u8cbb\u7a0e\u3092\u8ca0\u62c5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u3053\u306e\u5efa\u7269\u3092\u3001\u521d\u5e74\u5ea6\u306f\u8cc3\u8cb8\u7269\u4ef6\u3068\u3057\u3066\u3067\u306f\u306a\u304f\u3001\u300c\u91d1\u306e\u58f2\u8cb7\u300d\u3092\u3059\u308b\u305f\u3081\u306e\u5834\u6240\u3068\u3057\u3066\u4f7f\u3046\u3053\u3068\u3067\u3001\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u304c\u53d6\u308c\u308b\u3088\u3046\u3067\u300c\u3057\u305f\u300d\u3002\u8a73\u3057\u304f\u306f\u3001\u305d\u306e\u624b\u306e\u300c\u6226\u3046\u7a0e\u7406\u58eb\u300d\u304c\u3044\u307e\u3059\u3002<\/p>\n<h3 class=\"p1\">\u4eca\u5e74\u306e\uff11\uff10\u6708\u3067\u96a0\u3057\u6b66\u5668\u306f\u6d88\u3048\u305f<\/h3>\n<p class=\"p1\">\u4eca\u5e74\u306e\uff11\uff10\u6708\u304b\u3089\u300c\u5927\u5bb6\u3055\u3093\u306e\u6d88\u8cbb\u7a0e\u9084\u4ed8\u3001\u305d\u306e\u3082\u306e\u3092\u8a8d\u3081\u306a\u3044\u300d\u3068\u3044\u3046\u7a0e\u5236\u6539\u6b63\u304c\u65bd\u884c\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5927\u5bb6\u3055\u3093\u306e\u6d88\u8cbb\u7a0e\u9084\u4ed8\u306e\u65b9\u7b56\u306f\u5b8c\u5168\u306b\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p class=\"p1\"><span style=\"color: #ff0000;\"><strong>\u5927\u5bb6\u3055\u3093\u3068\u56fd\u7a0e\u5e81\u306f\u3001\u9577\u5e74\u3044\u305f\u3061\u3054\u3063\u3053<\/strong><\/span>\u3092\u7d9a\u3051\u3066\u304d\u307e\u3057\u305f\u3002\u30de\u30f3\u30b7\u30e7\u30f3\u306e\uff11\u968e\u306b\u3084\u305f\u3089\u3068\u81ea\u8ca9\u6a5f\u304c\u3042\u3063\u305f\u308a\u3001\u30c6\u30ca\u30f3\u30c8\u304c\u5165\u3063\u3066\u3044\u305f\u308a\u3002\u4e0d\u81ea\u7136\u306a\u91d1\uff08\u304d\u3093\uff09\u306e\u58f2\u8cb7\u304c\u3042\u3063\u305f\u308a\u3002\u3075\u3068\u3057\u305f\u8857\u306e\u98a8\u666f\u306b\u3001\u3053\u306e\u3044\u305f\u3061\u3054\u3063\u3053\u306e\u540d\u6b8b\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3082\u3001\u4eca\u56de\u306e\u7a0e\u5236\u6539\u6b63\u3067\u5168\u3066\u306e\u30c1\u30e3\u30f3\u30b9\u304c\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/r02kaisei.pdf\">\u56fd\u7a0e\u5e81HP \u6d88\u8cbb\u7a0e\u6cd5\u6539\u6b63\u306e\u304a\u77e5\u3089\u305b<\/a><\/p>\n<p>\u79c1\u306e\u8a71\u3092\u3059\u308b\u3068\u3001\u3053\u306e\u88cf\u6280\u3092\u77e5\u3063\u3066\u306f\u3044\u305f\u306e\u3067\u3059\u304c\u3001\u7a0e\u7406\u58eb\u306e\u5f31\u8170\u3068\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u5727\u529b\u3067\u65ad\u5ff5\u3057\u307e\u3057\u305f\u3002\u6709\u5f62\u8cc7\u7523\u306b\u6295\u8cc7\u3059\u308b\u5834\u5408\u306f\u3001\u8ca9\u58f2\u4f1a\u793e\u304c\u3069\u3093\u306a\u7a0e\u7406\u58eb\u3068\u304a\u4ed8\u304d\u5408\u3044\u3057\u3066\u3044\u308b\u304b\u306f\u5927\u5207\u3067\u3059\u3002\u300c\u6226\u3046\u7a0e\u7406\u58eb\u300d\u3092\u62b1\u3048\u3066\u3044\u308b\u7d44\u7e54\u306f\u73cd\u3057\u3067\u3059\u3002\u307e\u305f\u3001\u6226\u3046\u7a0e\u7406\u58eb\u304c\u3044\u3066\u3082\u3001\u300c\u6226\u3046\u793e\u9577\u300d\u3067\u306a\u3044\u3068\u3001\u5148\u306b\u306f\u9032\u307f\u307e\u305b\u3093\u3002\u6295\u8cc7\u3092\u3059\u308c\u3070\u3001\u5927\u306a\u308a\u5c0f\u306a\u308a\u3001\u81ea\u5206\u306f\u793e\u9577\u3002\u7a0e\u91d1\u5468\u308a\u306e\u52c9\u5f37\u306f\u5fc5\u8981\u3060\u3068\u601d\u3044\u307e\u3059\u3002\u4ed6\u4eba\u4efb\u305b\u524d\u63d0\u306a\u3089\u3001\u6295\u8cc7\u3057\u306a\u3044\u3053\u3068\u3092\u52e7\u3081\u307e\u3059\u3002<\/p>\n<h2 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