{"id":14941,"date":"2021-11-22T12:26:50","date_gmt":"2021-11-22T03:26:50","guid":{"rendered":"https:\/\/freenance.net\/media\/?p=14941"},"modified":"2025-08-31T20:02:57","modified_gmt":"2025-08-31T11:02:57","slug":"%e3%83%95%e3%83%aa%e3%83%bc%e3%83%a9%e3%83%b3%e3%82%b9%e3%83%bb%e5%80%8b%e4%ba%ba%e4%ba%8b%e6%a5%ad%e4%b8%bb%e3%81%ae%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%ab%e5%bd%b1%e9%9f%bf%e5%a4%a7%e9%9b%bb","status":"publish","type":"post","link":"https:\/\/freenance.net\/media\/money\/14941\/","title":{"rendered":"\u3010\u7a0e\u7406\u58eb\u304c\u89e3\u8aac\u3011\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u78ba\u5b9a\u7533\u544a\u306b\u5f71\u97ff\u5927!?\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c2022\u5e741\u6708\u306b\u6539\u6b63"},"content":{"rendered":"\n<script type=\"application\/ld+json\">\n  {\n   \"@context\": \"https:\/\/schema.org\",\n   \"@type\": \"Article\",\n   \"mainEntityOfPage\": \"https:\/\/freenance.net\/media\/money\/14941\/\",\n   \"headline\": \"\u3010\u7a0e\u7406\u58eb\u304c\u89e3\u8aac\u3011\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u78ba\u5b9a\u7533\u544a\u306b\u5f71\u97ff\u5927!?\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c2022\u5e741\u6708\u306b\u6539\u6b63\",\n   \"description\": \"2021\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u30012022\u5e741\u67081\u65e5\u3088\u308a\u65bd\u884c\u3002\u305d\u306e\u5bfe\u8c61\u3084\u76ee\u7684\u304b\u3089\u3001\u9752\u8272\u7533\u544a\u3057\u3066\u3044\u308b\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u7406\u89e3\u3057\u3066\u304a\u304f\u3079\u304d\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u307e\u3067\u3001\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\",\n   \"image\": [\n    \"https:\/\/freenance.net\/media\/wp-content\/uploads\/2021\/11\/2111_2-940x597.jpg\",\n    \"https:\/\/freenance.net\/media\/wp-content\/uploads\/2021\/02\/profile_zeiri2.jpg\"\n    ],\n   \"datePublished\": \"2021\/11\/22\",\n      \"author\": [{\n          \"@type\": \"Person\",\n          \"name\": \"\u6cb3\u91ce\u96c5\u4eba\"\n        }]\n    }\n <\/script>\n\n\n\n<p>2021\u5e74\u5ea6\uff08\u4ee4\u548c3\u5e74\u5ea6\uff09\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066<span class=\"keiko_yellow\"><strong>\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\uff08\u96fb\u5e33\u6cd5\uff09\u300d<\/strong><\/span>\u304c\u6539\u6b63\u3055\u308c\u3001<span class=\"keiko_yellow\"><strong>2022\u5e74\uff08\u4ee4\u548c4\u5e74\uff091\u67081\u65e5\u3088\u308a\u65bd\u884c<\/strong><\/span>\u3055\u308c\u307e\u3059\u3002\u305d\u3053\u3067\u4eca\u56de\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u6cd5\u5f8b\u306a\u306e\u304b\u3001\u305d\u306e\u5bfe\u8c61\u3084\u76ee\u7684\u3068\u3044\u3063\u305f\u57fa\u672c\u7684\u306a\u3053\u3068\u304b\u3089\u3001<strong>\u78ba\u5b9a\u7533\u544a\u3067\u300c\u9752\u8272\u7533\u544a\u300d\u3092\u3057\u3066\u3044\u308b\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u7406\u89e3\u3057\u3066\u304a\u304f\u3079\u304d\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong>\u307e\u3067\u3001\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">Contents<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-2\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5e33\u7c3f\u30fb\u66f8\u985e\u306f\uff1f<\/a><\/li><li><a href=\"#i-3\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/a><\/li><li><a href=\"#i-4\">\u300c\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3088\u308b\u4fdd\u5b58\u300d\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-5\">\u78ba\u5b9a\u7533\u544a\u3067\u306e\u300c\u9752\u8272\u7533\u544a\u300d\u627f\u8a8d\u53d6\u6d88\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u3082<\/a><\/li><li><a href=\"#i-6\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2 class=\"wp-block-heading\" id=\"i-0\"><span id=\"i\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u306f\uff1f<\/span><\/h2>\n\n\n\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6b63\u5f0f\u540d\u79f0\u306f\u3001<strong>\u300c\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d<\/strong>\u3068\u3044\u3044\u307e\u3059\u3002\u5404\u7a0e\u6cd5\u3067\u306f\u3001<span class=\"keiko_yellow\"><strong>\u539f\u5247\u3068\u3057\u3066\u300c\u7d19\u30d9\u30fc\u30b9\u3067\u306e\u4fdd\u5b58\u300d\u304c\u7fa9\u52d9<\/strong><\/span>\u3065\u3051\u3089\u308c\u3066\u3044\u308b<span class=\"keiko_yellow\"><strong>\u300c\u5e33\u7c3f\u66f8\u985e\u300d\uff08\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u5e33\u7c3f\u3084\u66f8\u985e\uff09<\/strong><\/span>\u306b\u3064\u3044\u3066\u3001<strong>\u4e00\u5b9a\u306e\u8981\u4ef6<\/strong>\u3092\u6e80\u305f\u3057\u305f\u4e0a\u3067\u3001\u4ee5\u4e0b\u306e2\u70b9\u306b\u3064\u3044\u3066\u5b9a\u3081\u305f\u6cd5\u5f8b\u3067\u3059\u3002<\/p>\n\n\n\n<ol>\n<li><span class=\"keiko_yellow\"><strong>\u96fb\u78c1\u7684\u8a18\u9332\uff08\u96fb\u5b50\u30c7\u30fc\u30bf\uff09\u306b\u3088\u308b\u4fdd\u5b58\u3092\u53ef\u80fd\u3068\u3059\u308b\u3053\u3068<\/strong><\/span><\/li>\n\n\n\n<li><span class=\"keiko_yellow\"><strong>\u96fb\u5b50\u7684\u306b\u6388\u53d7\u3057\u305f\u53d6\u5f15\u60c5\u5831\u306e\u4fdd\u5b58\u3059\u308b\u3053\u3068\u7b49<\/strong><\/span><\/li>\n<\/ol>\n\n\n\n<p>\u3053\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f<strong>\u96fb\u5b50\u5316\u30fb\u30da\u30fc\u30d1\u30fc\u30ec\u30b9\u5316\u306e\u3055\u3089\u306a\u308b\u4fc3\u9032\u3092\u76ee\u7684<\/strong>\u3068\u3057\u30012022\u5e741\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001<strong>\u90f5\u4fbf\u6cd5\u306e\u6539\u6b63<\/strong>\u3082\u3042\u3063\u3066\uff08\u571f\u66dc\u65e5\u914d\u9054\u306e\u4f11\u6b62\u3084\u914d\u9054\u65e5\u6570\u306e\u7e70\u308a\u4e0b\u3052\uff09\u3001<strong>\u96fb\u5b50\u5316\u30fb\u30da\u30fc\u30d1\u30fc\u30ec\u30b9\u5316\u306f\u3055\u3089\u306b\u9032\u3080<\/strong>\u3068\u4e88\u60f3\u3055\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u203b\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/index.htm\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u95a2\u4fc2 (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u95a2\u4fc2<\/a><br>\u203b\u53c2\u7167\uff1a<a rel=\"noreferrer noopener\" aria-label=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021005-038.pdf\" target=\"_blank\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"i-1\"><span id=\"i-2\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5e33\u7c3f\u30fb\u66f8\u985e\u306f\uff1f<\/span><\/h2>\n\n\n\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067<strong>\u96fb\u5b50\u4fdd\u5b58\u306e\u5bfe\u8c61<\/strong>\u3068\u306a\u308b\u306e\u306f\u3001<span class=\"keiko_yellow\"><strong>\u56fd\u7a0e\u95a2\u4fc2\u306e\u5e33\u7c3f\u3084\u66f8\u985e<\/strong><\/span>\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<table style=\"table-layout:fixed;\" width=\"100%\">\n\t<tbody align=\"center\">\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\" rowspan=\"2\"><strong>\u96fb\u5b50\u5951\u7d04\u30c7\u30fc\u30bf<\/strong><\/td>\n\t\t\t<td bgcolor=\"#f5f5f5\" rowspan=\"2\"><strong>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f<\/strong><\/td>\n\t\t\t<td bgcolor=\"#f5f5f5\" colspan=\"2\"><strong>\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e<\/strong><\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\">\uff08\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\uff09<\/td>\n\t\t\t<td bgcolor=\"#f5f5f5\">\uff08\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\uff09<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td>\u30e1\u30fc\u30eb\u306e\u30c7\u30fc\u30bf<\/td>\n\t\t\t<td>\u7dcf\u52d8\u5b9a\u5143\u5e33<\/td>\n\t\t\t<td>\u8cb8\u501f\u5bfe\u7167\u8868<\/td>\n\t\t\t<td>\u898b\u7a4d\u66f8<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td>EDI\uff08\u96fb\u5b50\u30c7\u30fc\u30bf\u4ea4\u63db\uff09\u53d6\u5f15 \u306a\u3069<\/td>\n\t\t\t<td>\u4ed5\u8a33\u5e33<\/td>\n\t\t\t<td>\u640d\u76ca\u8a08\u7b97\u66f8<\/td>\n\t\t\t<td>\u767a\u6ce8\u66f8<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td rowspan=\"3\"><\/td>\n\t\t\t<td>\u73fe\u91d1\u51fa\u7d0d\u5e33 \u306a\u3069<\/td>\n\t\t\t<td rowspan=\"3\"><\/td>\n\t\t\t<td>\u8acb\u6c42\u66f8<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td rowspan=\"2\"><\/td>\n\t\t\t<td>\u5951\u7d04\u66f8<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td>\u9818\u53ce\u66f8 \u306a\u3069<\/td>\n\t\t<\/tr>\n\t<\/tbody>\n<\/table>\n\n\n\n<p>\u4e00\u65b9\u3067\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u66f8\u985e\u3082\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001<strong>\u624b\u66f8\u304d\u3067\u4f5c\u6210\u3057\u305f\u7dcf\u52d8\u5b9a\u5143\u5e33\u3084\u4ed5\u8a33\u5e33\u3068\u3044\u3063\u305f\u5e33\u7c3f\u66f8\u985e<\/strong>\u3084\u3001<strong>\u624b\u66f8\u304d\u3067\u4f5c\u6210\u3057\u305f\u767a\u6ce8\u66f8\u3084\u8acb\u6c42\u66f8\u306a\u3069<\/strong>\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u66f8\u985e\u306f\u305f\u3068\u3048\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u3057\u3066\u3082\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"i-2\"><span id=\"i-3\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/h2>\n\n\n\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u65bd\u884c\u5f8c\u306f\u3001<span class=\"keiko_yellow\"><strong>\u96fb\u5b50\u53d6\u5f15\u3067\u306e\u5e33\u7c3f\u66f8\u985e\u306f\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3088\u3063\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9<\/strong><\/span>\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u3001\u96fb\u5b50\u53d6\u5f15\u3068\u306f<span class=\"keiko_yellow\"><strong>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u306e\u30e1\u30fc\u30eb\u3067\u6ce8\u6587\u66f8\u30fb\u5951\u7d04\u66f8\u30fb\u9001\u308a\u72b6\u30fb\u9818\u53ce\u66f8\u30fb\u898b\u7a4d\u66f8\u306a\u3069\u306e\u53d6\u5f15\u60c5\u5831\u3092\u6388\u53d7\u3059\u308b\u53d6\u5f15<\/strong><\/span>\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001<strong>\u7d19\u3067\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/strong>\u306f\u3001<span class=\"keiko_yellow\"><strong>\u7d19\u306e\u307e\u307e\u3067\u4fdd\u5b58<\/strong><\/span>\u3059\u308b\u304b\u3001<span class=\"keiko_yellow\"><strong>\u30b9\u30ad\u30e3\u30ca\uff08\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u306e\u30ab\u30e1\u30e9\u542b\u3080\uff09\u3067\u30b9\u30ad\u30e3\u30f3\u3057\u3066\u96fb\u5b50\u7684\u306b\u4fdd\u5b58<\/strong><\/span>\u3059\u308b\u304b\u306e\u3044\u305a\u308c\u304b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u73fe\u884c\u6cd5\u3067\u306f\u5e33\u7c3f\u66f8\u985e\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u4fdd\u5b58\u3059\u308b\u306b\u306f\u3001<strong>\u7a0e\u52d9\u7f72\u306b\u5bfe\u3057\u3066\u4e8b\u524d\u306b\u7533\u8acb\u3059\u308b\u5fc5\u8981<\/strong>\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u70b9\u304c<strong>\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u3063\u3066\u7de9\u548c<\/strong>\u3055\u308c\u3001<span class=\"keiko_yellow\"><strong>\u4e8b\u524d\u7533\u8acb\u304c\u4e0d\u8981<\/strong><\/span>\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u96fb\u5b50\u5316\u3092\u3088\u308a\u9032\u3081\u3084\u3059\u3044\u72b6\u6cc1\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u203b\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021006-031_06.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011 (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"i-3\"><span id=\"i-4\">\u300c\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3088\u308b\u4fdd\u5b58\u300d\u3068\u306f\uff1f<\/span><\/h2>\n\n\n\n<p>\u96fb\u5b50\u53d6\u5f15\u306b\u3088\u3063\u3066\u53d7\u3051\u53d6\u3063\u305f\u30d5\u30a1\u30a4\u30eb\u3092<span class=\"keiko_yellow\"><strong>\u305d\u306e\u307e\u307e\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u4fdd\u5b58\u3059\u308c\u3070\u3044\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/strong><\/span>\u3002\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\u969b\u306b\u306f\u4e3b\u306b<span class=\"keiko_yellow\"><strong>\u300c\u771f\u5b9f\u6027\u300d\u3068\u300c\u53ef\u8996\u6027\u300d<\/strong><\/span>\u306e2\u3064\u306e\u8981\u4ef6\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-4\">\u300c\u771f\u5b9f\u6027\u300d\u306e\u78ba\u4fdd<\/h3>\n\n\n\n<p>\u300c\u771f\u5b9f\u6027\u300d\u3092\u78ba\u4fdd\u3059\u308b\u3068\u306f\u3001\u7c21\u5358\u306b\u3044\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li><span class=\"keiko_yellow\"><strong>\u30d5\u30a1\u30a4\u30eb\u306e\u53d7\u3051\u6e21\u3057\u304c\u3001\u3044\u3064\u3055\u308c\u305f\u3082\u306e\u304b\u304c\u308f\u304b\u308b<\/strong><\/span><\/li>\n\n\n\n<li><span class=\"keiko_yellow\"><strong>\u30d5\u30a1\u30a4\u30eb\u304c\u53d7\u3051\u6e21\u3057\u3055\u308c\u305f\u5f8c\u3001\u4fee\u6b63\u3084\u5909\u66f4\u3092\u3057\u3066\u3044\u306a\u3044<\/strong><\/span><br>\uff08\u5909\u66f4\u3057\u3066\u3082\u5c65\u6b74\u304c\u6b8b\u308b\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u300c\u771f\u5b9f\u6027\u300d\u3092\u78ba\u4fdd\u3059\u308b\u306f\u4e3b\u306b2\u3064\u306e\u65b9\u6cd5\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 id=\"i-5\">1. \u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3059\u308b<\/h4>\n\n\n\n<p>1\u3064\u76ee\u306e\u65b9\u6cd5\u306f<span class=\"keiko_yellow\"><strong>\u300c\u30d5\u30a1\u30a4\u30eb\u3092\u9001\u4fe1\u3059\u308b\u5074\u53c8\u306f\u53d7\u3051\u53d6\u308b\u5074\u304c\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3059\u308b\u300d<\/strong><\/span>\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002\u3053\u3053\u3067\u306e\u300c\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u300d\u3068\u306f\u3001<strong>\u56fd\u7a0e\u5e81\u306b\u3088\u3063\u3066\u8a8d\u3081\u3089\u308c\u305f\u7b2c\u4e09\u8005\u306b\u3088\u308b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u3066\u30d5\u30a1\u30a4\u30eb\u306b\u8a3c\u660e\u66f8\u306e\u3088\u3046\u306a\u5f79\u5272\u3092\u4ed8\u4e0e\u3059\u308b\u30b5\u30fc\u30d3\u30b9<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u73fe\u5728\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u304c\u3001\u5229\u7528\u6599\u91d1\u306f1\u4ef6\u5f53\u305f\u308a\u6570\u4e07\u5186\uff5e\u6570\u5341\u4e07\u5186\u304b\u304b\u308b\u3068\u3055\u308c\u3001\u4e2d\u5c0f\u4f01\u696d\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306a\u3069\u591a\u304f\u306e\u4e8b\u696d\u8005\u306b\u3068\u3063\u3066\u306f\u73fe\u5b9f\u7684\u3068\u306f\u3044\u3048\u306a\u3044\u72b6\u6cc1\u3067\u3059\u3002<\/p>\n\n\n\n<h4 id=\"i-6\">2. \u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u524a\u9664\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u306e\u6574\u5099<\/h4>\n\n\n\n<p>\u3088\u308a\u73fe\u5b9f\u7684\u306a\u3082\u306e\u3068\u3057\u3066\u30012\u3064\u76ee\u306e\u65b9\u6cd5\u306f<span class=\"keiko_yellow\"><strong>\u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u524a\u9664\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u300c\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u300d\u3092\u6574\u5099<\/strong><\/span>\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u8acb\u6c42\u66f8\u306a\u3069\u3092\u30c7\u30fc\u30bf\u3067\u53d7\u3051\u53d6\u3063\u305f\u969b\u306e\u696d\u52d9\u30d5\u30ed\u30fc\u3084\u5909\u66f4\u3084\u524a\u9664\u3092\u884c\u306a\u3046\u3068\u304d\u306e<span class=\"keiko_yellow\"><strong>\u624b\u9806\u3001\u7ba1\u7406\u65b9\u6cd5\u306a\u3069\u306e\u4e00\u9023\u306e\u51e6\u7406\u3092\u898f\u7a0b\u3068\u3057\u3066\u6587\u66f8\u306a\u3069\u3067\u304d\u3061\u3093\u3068\u6574\u5099\u3057\u3066\u304a\u304f<\/strong><\/span>\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u3067\u306f\u3001<strong>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5f93\u3063\u305f\u300c\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u300d\u306e\u3072\u306a\u5f62\u3092\u63d0\u4f9b<\/strong>\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u7279\u306b\u6c7a\u307e\u3063\u305f\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u81ea\u8eab\u306b\u3068\u3063\u3066\u5229\u7528\u3057\u3084\u3059\u3044\u69d8\u5f0f\u3067\u4f5c\u6210\u3057\u3001\u696d\u52d9\u306b\u7167\u3089\u3057\u5408\u308f\u305b\u306a\u304c\u3089\u3001\u4eca\u5f8c\u30b9\u30e0\u30fc\u30ba\u306b\u51e6\u7406\u3059\u308b\u305f\u3081\u306e\u53c2\u8003\u8cc7\u6599\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3082\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u203b\u53c2\u7167\uff1a<a rel=\"noreferrer noopener\" aria-label=\"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u95a2\u4fc2 \u53c2\u8003\u8cc7\u6599 (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/0021006-031.htm\" target=\"_blank\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u95a2\u4fc2 \u53c2\u8003\u8cc7\u6599<\/a>\uff08\u5404\u7a2e\u898f\u7a0b\u7b49\u306e\u30b5\u30f3\u30d7\u30eb\uff1a\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u3082\u306e\uff0f\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u53ca\u3073\u524a\u9664\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u30fb\u500b\u4eba\u4e8b\u696d\u8005\u306e\u4f8b\uff09<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-7\">\u300c\u53ef\u8996\u6027\u300d\u306e\u78ba\u4fdd<\/h3>\n\n\n\n<p>\u300c\u53ef\u8996\u6027\u300d\u306e\u78ba\u4fdd\u3068\u306f\u3001\u7c21\u5358\u306b\u8a00\u3048\u3070\u300c<span class=\"keiko_yellow\"><strong>\u304d\u3061\u3093\u3068\u5185\u5bb9\u304c\u8aad\u3081\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u3066\u3001\u65e5\u4ed8\u3084\u53d6\u5f15\u5148\u306a\u3069\u304c\u7c21\u5358\u306b\u691c\u7d22\u3067\u304d\u308b<\/strong><\/span>\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u300d\u3092\u3044\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u8acb\u6c42\u66f8\u3067\u3044\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u72b6\u6cc1\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n  <div class=\"sng-box box29\"><div class=\"box-title\">\u300c\u53ef\u8996\u6027\u300d\u306e\u78ba\u4fdd\uff1a\u8acb\u6c42\u66f8\u306e\u5834\u5408<\/div><div class=\"box-content\"><ul><li>\u300c\u65e5\u4ed8\u300d\u300c\u53d6\u5f15\u5148\u540d\u300d\u300c\u53d6\u5f15\u91d1\u984d\u300d\u3068\u3044\u3046\u5c11\u306a\u304f\u3068\u30823\u3064\u306e\u9805\u76ee\u304c\u3001\u30d5\u30a1\u30a4\u30eb\u3092\u3072\u3068\u76ee\u898b\u305f\u6642\u306b\u308f\u304b\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068<\/li><li>\u65e5\u4ed8\u3068\u91d1\u984d\u306b\u3064\u3044\u3066\u7bc4\u56f2\u6307\u5b9a\u3067\u691c\u7d22\uff08\u7d5e\u308a\u8fbc\u307f\uff09\u3067\u304d\u3001\u307e\u305f\u30012\u3064\u4ee5\u4e0a\u306e\u8981\u7d20\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u691c\u7d22\uff08\u7d5e\u308a\u8fbc\u307f\uff09\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068<\/li><\/ul><\/div><\/div>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u8acb\u6c42\u66f8\u30c7\u30fc\u30bf\u3072\u3068\u3064\u3072\u3068\u3064\u306e\u30d5\u30a1\u30a4\u30eb\u540d\u3092<strong>\u300c\u65e5\u4ed8_\u53d6\u5f15\u5148_\u91d1\u984d.pdf\u300d<\/strong>\u306e\u3088\u3046\u306b\u3001<span class=\"keiko_yellow\"><strong>\u6c7a\u307e\u3063\u305f\u30cd\u30fc\u30df\u30f3\u30b0\u898f\u5247\u3067\u4fdd\u5b58<\/strong><\/span>\u3059\u308b\u3002\u3042\u308b\u3044\u306f\u3001<span class=\"keiko_yellow\"><strong>\u65e5\u4ed8\u3084\u53d6\u5f15\u5148\u3054\u3068\u306b\u30d5\u30a9\u30eb\u30c0\u3092\u4f5c\u6210\u3057\u30d5\u30a1\u30a4\u30eb\u3092\u6574\u7406\u30fb\u4fdd\u5b58<\/strong><\/span>\u3059\u308b\u3001\u3068\u3044\u3046\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3082\u3057\u304f\u306f\u3001\u500b\u3005\u306e\u30d5\u30a1\u30a4\u30eb\u306b\u5bfe\u5fdc\u3059\u308b\u65e5\u4ed8\u3001\u53d6\u5f15\u5148\u3001\u91d1\u984d\u306a\u3069\u3092\u6b63\u3057\u304f\u53c2\u7167\u3067\u304d\u308b\u3088\u3046\u3001<span class=\"keiko_yellow\"><strong>\u5225\u9014\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u306a\u3069\u300c\u7ba1\u7406\u7c3f\u300d\u3092\u4f5c\u3063\u3066\u7ba1\u7406<\/strong><\/span>\u3059\u308b\u3001\u3068\u3044\u3046\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-8\">\u305d\u306e\u4ed6\u306e\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/h3>\n\n\n\n<p>\u96fb\u5b50\u30c7\u30fc\u30bf\u3082\u3057\u304f\u306f\u7d19\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3001<span class=\"keiko_yellow\"><strong>\u9752\u8272\u7533\u544a\u4e8b\u696d\u8005\u306e\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3088\u308a5\u5e74\u9593\u307e\u305f\u306f7\u5e74\u9593<\/strong><\/span>\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u4e0b\u8868\u53c2\u7167\uff09\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5c11\u306a\u304f\u3068\u3082\u3053\u306e\u671f\u9593\u306f<strong>\u30d5\u30a1\u30a4\u30eb\u304c\u7834\u640d\u3059\u308b\u3053\u3068\u306a\u304f\u4fdd\u7ba1\u3057\u7d9a\u3051\u3089\u308c\u308b\u74b0\u5883\u304c\u5fc5\u8981<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"i-9\">\u5e33\u7c3f\u306e\u4fdd\u5b58\u671f\u9593\uff08\u9752\u8272\u7533\u544a\uff09<\/h4>\n\n\n\n<table style=\"table-layout:fixed;\" width=\"100%\">\n\t<tbody align=\"center\">\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\"><strong>\u4fdd\u5b58\u304c\u5fc5\u8981\u306a\u3082\u306e<\/strong><\/td>\n\t\t\t<td bgcolor=\"#f5f5f5\"><strong>\u4fdd\u5b58\u671f\u9593<\/strong><\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td align=\"justify\">\u4ed5\u8a33\u5e33\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u3001\u58f2\u639b\u5e33\u3001\u8cb7\u639b\u5e33\u3001\u7d4c\u8cbb\u5e33\u3001\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u306a\u3069<\/td>\n\t\t\t<td>7\u5e74<\/td>\n\t\t<\/tr>\n\t<\/tbody>\n<\/table>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"i-10\">\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\uff08\u9752\u8272\u7533\u544a\uff09<\/h4>\n\n\n\n<table style=\"table-layout:fixed;\" width=\"100%\">\n\t<tbody align=\"center\">\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\" colspan=\"2\"><strong>\u4fdd\u5b58\u304c\u5fc5\u8981\u306a\u3082\u306e<\/strong><\/td>\n\t\t\t<td bgcolor=\"#f5f5f5\"><strong>\u4fdd\u5b58\u671f\u9593<\/strong><\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\">\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e<\/td>\n\t\t\t<td align=\"justify\">\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u68da\u5378\u8868\u306a\u3069<\/td>\n\t\t\t<td>7\u5e74<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\">\u73fe\u91d1\u9810\u91d1\u53d6\u5f15\u7b49\u95a2\u4fc2\u66f8\u985e<\/td>\n\t\t\t<td align=\"justify\">\u9818\u53ce\u8a3c\u3001\u5c0f\u5207\u624b\u63a7\u3001\u9810\u91d1\u901a\u5e33\u3001\u501f\u7528\u8a3c\u306a\u3069<\/td>\n\t\t\t<td>7\u5e74<strong>\uff08\u203b\uff09<\/strong><\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\">\u305d\u306e\u4ed6\u306e\u66f8\u985e<\/td>\n\t\t\t<td align=\"justify\">\u53d6\u5f15\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u3001\u53c8\u306f\u53d7\u9818\u3057\u305f\u4e0a\u8a18\u4ee5\u5916\u306e\u66f8\u985e\uff08\u8acb\u6c42\u66f8\u3001\u898b\u7a4d\u66f8\u3001\u5951\u7d04\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u9001\u308a\u72b6\u306a\u3069\uff09<\/td>\n\t\t\t<td>5\u5e74<\/td>\n\t\t<\/tr>\n\t<\/tbody>\n<\/table>\n\n\n\n<p class=\"has-small-font-size\">\u203b\u524d\u3005\u5e74\u5206\u6240\u5f97\u304c300\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f5\u5e74<\/p>\n\n\n\n<p>\u30d1\u30bd\u30b3\u30f3\u306eHDD\u306b\u4fdd\u5b58\u3057\u3066\u3044\u308b\u3068\u3001HDD\u306e\u8001\u673d\u5316\u306b\u3088\u3063\u3066\u30d5\u30a1\u30a4\u30eb\u304c\u7834\u640d\u3059\u308b\u53ef\u80fd\u6027\u3084\u3046\u3063\u304b\u308a\u524a\u9664\u3057\u3066\u3057\u307e\u3046\u5371\u967a\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5197\u9577\u6027\u306e\u3042\u308b\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u3084\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30b9\u30c8\u30ec\u30fc\u30b8\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3082\u3001\u64cd\u4f5c\u30df\u30b9\u3084\u6a5f\u5668\u30c8\u30e9\u30d6\u30eb\u3067\u30d5\u30a1\u30a4\u30eb\u3092\u5931\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u3042\u3089\u304b\u3058\u3081\u5bfe\u7b56\u3092\u8003\u3048\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u203b\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_2.htm\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u8a18\u5e33\u3084\u5e33\u7c3f\u7b49\u4fdd\u5b58\u30fb\u9752\u8272\u7533\u544a (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u8a18\u5e33\u3084\u5e33\u7c3f\u7b49\u4fdd\u5b58\u30fb\u9752\u8272\u7533\u544a<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"i-11\"><span id=\"i-5\">\u78ba\u5b9a\u7533\u544a\u3067\u306e\u300c\u9752\u8272\u7533\u544a\u300d\u627f\u8a8d\u53d6\u6d88\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u3082<\/span><\/h2>\n\n\n\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3057\u305f\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3059\u308b\u304b\u3001\u793e\u5185\u306e\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u3092\u6574\u5099\u3059\u308b\u306a\u3069\u3092\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u6b63\u3057\u304f\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3057\u3066\u3044\u306a\u3044\u306a\u3069\u3001<span class=\"keiko_yellow\"><strong>\u6cd5\u5f8b\u306b\u9055\u53cd\u3057\u305f\u5834\u5408\u306b\u306f\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059<\/strong><\/span>\u3002<\/p>\n\n\n\n<p>\u4e00\u756a\u5927\u304d\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u306f<span class=\"keiko_yellow\">\u3001<strong>\u5404\u7a0e\u6cd5\u4e0a\u306e\u66f8\u985e\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u305a<\/strong><\/span>\u3001\u9818\u53ce\u8a3c\u306a\u3069\u901a\u5e38\u306a\u3089\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u305f\u3082\u306e\u304c\u3001<span class=\"keiko_yellow\"><strong>\u6cd5\u4ee4\u9055\u53cd\u306b\u3088\u3063\u3066\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027<\/strong><\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001<span class=\"keiko_yellow\"><strong>\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u300c\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3057\u306b\u306a\u308b\u300d\u3068\u3044\u3046\u53ef\u80fd\u6027\u3082\u3042\u308b<\/strong><\/span>\u3067\u3057\u3087\u3046\u3002\u305d\u3046\u306a\u308b\u3068<span class=\"keiko_yellow\"><strong>\u6700\u592765\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3067\u304d\u306a\u304f\u306a\u308b<\/strong><\/span>\u306a\u3069\u3001\u7a0e\u91d1\u9762\u3067\u306e\u512a\u9047\u63aa\u7f6e\u3092\u9069\u7528\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001<strong>\u30c7\u30fc\u30bf\u306e\u6539\u3056\u3093\u306a\u3069\u4e0d\u6b63\u304c\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408<\/strong>\u306b\u306f\u3001<span class=\"keiko_yellow\"><strong>\u91cd\u52a0\u7b97\u7a0e\u306e\u5bfe\u8c61<\/strong><\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote\">\n<p>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u304c\u884c\u308f\u308c\u305f\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u53c8\u306f\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306b\u8a18\u9332\u3055\u308c\u305f\u4e8b\u9805\u306b\u95a2\u3057\u3066\u751f\u3058\u308b\u4eee\u88c5\u96a0\u853d\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u7533\u544a\u6f0f\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u91cd\u52a0\u7b97\u7a0e\u309210\uff05\u52a0\u7b97\u3059\u308b\uff08\u4ee4\u548c3\u5e74\u5ea6\u6539\u6b63\uff09\u3002 <\/p>\n<cite><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/tins\/n04_3.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u8ca1\u52d9\u7701 \u52a0\u7b97\u7a0e\u306e\u6982\u8981 (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u8ca1\u52d9\u7701 \u52a0\u7b97\u7a0e\u306e\u6982\u8981<\/a><\/cite><\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"i-12\"><span id=\"i-6\">\u307e\u3068\u3081<\/span><\/h2>\n\n\n\n<p>2022\u5e74\u65bd\u884c\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3084\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u3064\u3044\u3066\u3001\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u306e\u5ec3\u6b62\u3084\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u8981\u4ef6\u30fb\u691c\u7d22\u8981\u4ef6\u306e\u7de9\u548c\u306a\u3069\u3001\u629c\u672c\u7684\u306a\u6539\u6b63\u3068\u306a\u308a\u307e\u3059\u30022021\u5e7411\u6708\u73fe\u5728\u3067\u3001\u56fd\u7a0e\u5e81\u306b\u591a\u304f\u8cea\u554f\u304c\u5bc4\u305b\u3089\u308c\u305f\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021010-200.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u304a\u554f\u5408\u305b\u306e\u591a\u3044\u3054\u8cea\u554f\uff08\u4ee4\u548c3\u5e7411\u6708\uff09 (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u304a\u554f\u5408\u305b\u306e\u591a\u3044\u3054\u8cea\u554f\uff08\u4ee4\u548c3\u5e7411\u6708\uff09<\/a>\u300d\u3068\u3057\u3066\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u3061\u3089\u3082\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u7d4c\u7406\u51e6\u7406\u306e\u96fb\u5b50\u5316\u3084\u30da\u30fc\u30d1\u30fc\u30ec\u30b9\u5316\u306b\u53d6\u308a\u7d44\u3080\u3053\u3068\u306f\u3001\u30c6\u30ec\u30ef\u30fc\u30af\u306e\u63a8\u9032\u306b\u3082\u3064\u306a\u304c\u3063\u3066\u3044\u304f\u3067\u3057\u3087\u3046\u3002\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3057\u305f\u30b7\u30b9\u30c6\u30e0\u3092\u6d3b\u7528\u3057\u3066\u3001\u696d\u52d9\u306e\u52b9\u7387\u5316\u3092\u56f3\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<hr 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