{"id":5875,"date":"2026-01-01T19:00:00","date_gmt":"2026-01-01T10:00:00","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/group\/cms\/?p=5875"},"modified":"2026-06-03T18:54:37","modified_gmt":"2026-06-03T09:54:37","slug":"pharmacy","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/group\/pharmacy\/","title":{"rendered":"\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3"},"content":{"rendered":"\n\n
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\u5358\u5e97\u8217\u7d4c\u55b6\u30fb\u5e74\u55461\u5104\u5186\u4ee5\u4e0b\u306e\u8abf\u5264\u85ac\u5c40\u69d8<\/div>\n

\n \u85ac\u5c40\u696d\u306e\u7a0e\u52d9\u3001
\n \u5168\u90e8\u307e\u3068\u3081\u3066\n \n \u4e38<\/span>\u6295<\/span>\u3052<\/span>\n <\/span>
\n \u3057\u307e\u305b\u3093\u304b\uff1f\n <\/h1>\n

\n \u9867\u554f\u6599\u6708\u984d\uff14\u4e07\u5186\u307d\u3063\u304d\u308a\u00d7\u85ac\u5c40\u696d\u306b\u7279\u5316\u00d7
\u8fbb\udb40\udd00\u30fb\u672c\u90f7\u306e\u7a0e\u52d9\u9867\u554f\u30b5\u30fc\u30d3\u30b9\n <\/p>\n

\n \u203b\u9867\u554f\u6599\u306f\u6708\u984d\uff14\u4e07\u5186(\u8ab2\u7a0e)\/\u6708\u984d3\u4e07\u5186(\u514d\u7a0e)+\u6c7a\u7b97\u6599(4\u30f5\u6708)+\u8ffd\u52a0\u6599\u91d1\u30bc\u30ed\uff01
\n \u203b\u6c7a\u7b97\u6599\u30fb\u6d88\u8cbb\u7a0e\u7533\u544a\u30fb\u6708\u3005\u306e\u6d88\u8cbb\u7a0e\u95a2\u9023\u306e\u30b5\u30dd\u30fc\u30c8\u30fb\u8ffd\u52a0\u6599\u91d1\u5168\u3066\u30b3\u30df\u30b3\u30df\u306e\u3001\u6599\u91d1\u4f53\u7cfb\u304c\u660e\u78ba\u306a\u30d7\u30e9\u30f3\u3067\u3059\u3002\n <\/div>\n
\n
<\/i>\u4f55\u5ea6\u3067\u3082\u76f8\u8ac7OK \u8ffd\u52a0\u6599\u91d1\u306a\u3057<\/div>\n
<\/i>\u6d88\u8cbb\u7a0e\u7533\u544a\u30fb\u6c7a\u7b97\u3082\u5bfe\u5fdc<\/div>\n
<\/i>\u8a18\u5e33\u3084\u8a66\u7b97\u8868\u4f5c\u6210\u3082\u6708\u984d\u9867\u554f\u6599\u5185<\/div>\n
<\/i>\u9867\u554f\u4ef6\u65702\u4e07\u4ef6<\/span>\u8d85<\/div>\n <\/div>\n
\n \u7a0e\u52d9\u306e\u4e0d\u5b89\u3092\u62b1\u3048\u305a\u3001\u85ac\u5c40\u7d4c\u55b6\u306b\u5c02\u5ff5\u3067\u304d\u308b\n <\/div>\n
\n \u307e\u305a\u306f\u7121\u6599\u3067\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044<\/a>\n <\/div>\n <\/div>\n
\n \n <\/div>\n <\/div>\n<\/section>\n\n\n\n\n
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\n\n \n
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\u672c\u5f53\u306b\u300c\u4e38\u6295\u3052\u300d\u3067\u304d\u308b\u7a0e\u52d9\u9867\u554f\u3067\u3059\uff01<\/h2>\n <\/div>\n

\n \u300c\u85ac\u5c40 \u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d\u3067\u306f\u3001\u85ac\u5c40\u306e\u7a0e\u52d9\u30fb\u4f1a\u8a08\u696d\u52d9\u3092\u672c\u5f53\u306b\u300c\u4e38\u6295\u3052\u300d\u3067\u304d\u307e\u3059\u3002
\n \u3042\u306a\u305f\u304c\u3084\u308b\u3053\u3068\u306f\u3001\u9818\u53ce\u66f8\u3092\u9001\u308a\u3001\u7a0e\u7406\u58eb\u3068\u5b9a\u671f\u7684\u306a\u9762\u8ac7\u3092\u3059\u308b\u3053\u3068\u306e\uff12\u3064<\/strong>\u3067\u3059\u3002\n <\/p>\n

\n \u305d\u308c\u4ee5\u5916\u306e\u6570\u5341\u4ef6\u4ee5\u4e0a\u306e\u624b\u7d9a\u304d\u306f\u3001\u3059\u3079\u3066\u8fbb\udb40\udd00\u30fb\u672c\u90f7\u304c\u3084\u308a\u307e\u3059\u3002\n <\/p>\n

\n \u5b9f\u52d9\u4e0a\u3001\u4f55\u767e\u6642\u9593\u3068\u304b\u304b\u308b\u85ac\u5c40\u306e\u7a0e\u52d9\u30fb\u4f1a\u8a08\u696d\u52d9\u3092\u3001\u3059\u3079\u3066\u3053\u3061\u3089\u3067\u5f15\u304d\u53d7\u3051\u307e\u3059\u3002\n <\/p>\n <\/div>\n\n \n

\n
\n

\n \u90f5\u9001\u306e\u5834\u5408\u3001\u5f0a\u793e\u304c\u7528\u610f\u3059\u308b\u5c02\u7528\u306e\u30d5\u30a1\u30a4\u30eb\u3092\u304a\u9001\u308a\u3057\u307e\u3059\u3002

\n \u6642\u7cfb\u5217\u306b\u95a2\u308f\u3089\u305a\u3001\u9818\u53ce\u66f8\u3001\u8acb\u6c42\u66f8\u306a\u3069\u306e\u30ab\u30c6\u30b4\u30ea\u3060\u3051\u3092\u5206\u3051\u3066\u30d5\u30a1\u30a4\u30eb\u306b\u5165\u308c\u3066\u3001\u90f5\u9001\u3059\u308b\u3060\u3051\u3067\u4f5c\u696d\u306f\u5b8c\u7d50\u3057\u307e\u3059\u3002\n <\/p>\n <\/div>\n

\n \"\u8fbb\udb40\udd00\u30fb\u672c\u90f7\u304b\u3089\u9001\u308b\u5c02\u7528\u30d5\u30a1\u30a4\u30eb\u306e\u5199\u771f\"\n\n <\/div>\n <\/div>\n\n <\/div>\n<\/section>\n\n\n\n\n
\n
\n\n
\n

\n \u85ac\u5c40\u306e\u7a0e\u52d9\u306f\u3001
\u60f3\u50cf\u4ee5\u4e0a\u306b\u8907\u96d1<\/span>\u3067\u3059\n <\/h2>\n

\n \u85ac\u5c40\u306e\u7a0e\u52d9\u306f\u3001\u300c\u8a18\u5e33\u300d\u3084\u300c\u7533\u544a\u300d\u3060\u3051\u3067\u5b8c\u7d50\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002
\n \u8868\u304b\u3089\u306f\u898b\u3048\u306b\u304f\u3044\u3068\u3053\u308d\u3067\u3001\u591a\u304f\u306e\u78ba\u8a8d\u30fb\u5224\u65ad\u30fb\u51e6\u7406\u304c\u540c\u6642\u306b\u52d5\u3044\u3066\u3044\u307e\u3059\u3002
\n \u5b9f\u969b\u306b\u5fc5\u8981\u3068\u306a\u308b\u696d\u52d9\u306f\u300145\u9805\u76ee\u4ee5\u4e0a<\/strong>\u306b\u3082\u306e\u307c\u308a\u307e\u3059\u3002\n <\/p>\n <\/div>\n\n

\n\n
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\u58f2\u4e0a\u30fb\u8acb\u6c42\u30fb\u5165\u91d1\u7ba1\u7406<\/div>\n
\n
\u8abf\u5264\u5831\u916c\u58f2\u4e0a\u306e\u8a08\u4e0a<\/div>\n
\u4fdd\u967a\u8abf\u5264\u58f2\u4e0a\u306e\u7ba1\u7406<\/div>\n
\u81ea\u8cbb\u58f2\u4e0a\uff08OTC\u7b49\uff09\u306e\u533a\u5206\u7ba1\u7406<\/div>\n
\u58f2\u4e0a\u8a08\u4e0a\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u78ba\u8a8d<\/div>\n
\u30ec\u30bb\u30b3\u30f3\u30c7\u30fc\u30bf\u3068\u306e\u6574\u5408\u6027\u78ba\u8a8d<\/div>\n
\u6708\u6b21\u58f2\u4e0a\u96c6\u8a08\u30fb\u63a8\u79fb\u7ba1\u7406<\/div>\n
\u652f\u6255\u57fa\u91d1\u30fb\u56fd\u4fdd\u9023\u304b\u3089\u306e\u5165\u91d1\u7ba1\u7406<\/div>\n
\u672a\u53ce\u91d1\u306e\u7ba1\u7406\u30fb\u5dee\u7570\u78ba\u8a8d<\/div>\n <\/div>\n <\/div>\n\n
\n
\u7d4c\u8cbb\u30fb\u4ed5\u5165\u7ba1\u7406<\/div>\n
\n
\u533b\u85ac\u54c1\u4ed5\u5165\u306e\u8a18\u5e33<\/div>\n
\u533b\u85ac\u54c1\u4ed5\u5165\u306e\u6d88\u8cbb\u7a0e\u533a\u5206\u5224\u5b9a<\/div>\n
\u4ed5\u5165\u5272\u623b\u30fb\u30ea\u30d9\u30fc\u30c8\u306e\u4f1a\u8a08\u51e6\u7406<\/div>\n
\u533b\u85ac\u54c1\u5ec3\u68c4\u30fb\u30ed\u30b9\u306e\u51e6\u7406<\/div>\n
\u5bb6\u8cc3\u30fb\u6c34\u9053\u5149\u71b1\u8cbb\u30fb\u901a\u4fe1\u8cbb\u306e\u51e6\u7406<\/div>\n
\u4fee\u7e55\u8cbb\u3068\u8cc7\u672c\u7684\u652f\u51fa\u306e\u5224\u5b9a<\/div>\n
\u79c1\u7684\u652f\u51fa\u306e\u6309\u5206\u51e6\u7406<\/div>\n <\/div>\n <\/div>\n\n
\n
\u4eba\u4ef6\u8cbb\u30fb\u7d66\u4e0e\u307e\u308f\u308a<\/div>\n
\n
\u85ac\u5264\u5e2b\u30fb\u30b9\u30bf\u30c3\u30d5\u306e\u7d66\u4e0e\u8a08\u7b97<\/div>\n
\u5404\u7a2e\u624b\u5f53\u306e\u7a0e\u52d9\u51e6\u7406<\/div>\n
\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u30fb\u7d0d\u4ed8<\/div>\n
\u5e74\u672b\u8abf\u6574\u5bfe\u5fdc<\/div>\n
\u6cd5\u5b9a\u8abf\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa<\/div>\n <\/div>\n <\/div>\n\n
\n
\u85ac\u5c40\u7279\u6709\u306e\u6d88\u8cbb\u7a0e<\/div>\n
\n
\u8ab2\u7a0e\u58f2\u4e0a\u30fb\u975e\u8ab2\u7a0e\u58f2\u4e0a\u306e\u533a\u5206\u6574\u7406<\/div>\n
\u8abf\u5264\u5831\u916c\u306e\u975e\u8ab2\u7a0e\u51e6\u7406<\/div>\n
OTC\u8ca9\u58f2\u306e\u8ab2\u7a0e\u51e6\u7406<\/div>\n
\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u7b97\u5b9a<\/div>\n
\u5171\u901a\u7d4c\u8cbb\u306e\u6309\u5206\u8a08\u7b97<\/div>\n
\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u53ef\u5426\u5224\u5b9a<\/div>\n
\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210<\/div>\n
\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc<\/div>\n <\/div>\n <\/div>\n\n
\n
\u6708\u6b21\u30fb\u6c7a\u7b97\u696d\u52d9<\/div>\n
\n
\u6708\u6b21\u8a66\u7b97\u8868\u306e\u4f5c\u6210<\/div>\n
\u6708\u6b21\u640d\u76ca\u306e\u78ba\u8a8d\u30fb\u8aac\u660e<\/div>\n
\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33<\/div>\n
\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97<\/div>\n
\u56fa\u5b9a\u8cc7\u7523\u306e\u7ba1\u7406<\/div>\n
\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210<\/div>\n <\/div>\n <\/div>\n\n
\n
\u7a0e\u52d9\u7533\u544a\u30fb\u5c4a\u51fa<\/div>\n
\n
\u6cd5\u4eba\u7a0e\uff0f\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210<\/div>\n
\u4f4f\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\u5bfe\u5fdc<\/div>\n
\u5404\u7a2e\u7a0e\u52d9\u5c4a\u51fa\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa<\/div>\n
\u96fb\u5b50\u7533\u544a\u5bfe\u5fdc<\/div>\n <\/div>\n <\/div>\n\n
\n
\u7a0e\u52d9\u7f72\u30fb\u5c06\u6765\u5bfe\u5fdc<\/div>\n
\n
\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u554f\u3044\u5408\u308f\u305b\u5bfe\u5fdc<\/div>\n
\u4fee\u6b63\u7533\u544a\u30fb\u66f4\u6b63\u306e\u8acb\u6c42\u5bfe\u5fdc<\/div>\n
\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u6e96\u5099\u30fb\u7acb\u4f1a\u3044<\/div>\n <\/div>\n <\/div>\n\n
\n
\u7d4c\u55b6\u5224\u65ad\u30fb\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u7a0e\u52d9<\/div>\n
\n
\u7bc0\u7a0e\u5bfe\u7b56\u306e\u691c\u8a0e<\/div>\n
\u7d0d\u7a0e\u8cc7\u91d1\u3092\u898b\u636e\u3048\u305f\u8cc7\u91d1\u7e70\u308a\u78ba\u8a8d<\/div>\n
\u8a2d\u5099\u6295\u8cc7\uff08\u5206\u5305\u6a5f\u7b49\uff09\u306e\u7a0e\u52d9\u5224\u65ad<\/div>\n
\u8907\u6570\u5e97\u8217\u5c55\u958b\u30fb\u6cd5\u4eba\u5316\u306e\u7a0e\u52d9\u691c\u8a0e<\/div>\n <\/div>\n <\/div>\n\n <\/div>\n\n
\n

\u8a0845\u9805\u76ee\u4ee5\u4e0a\u306e\u696d\u52d9\u304c\u5fc5\u8981\u3067\u3059<\/p>\n

\n \u3053\u308c\u3089\u3092\u3059\u3079\u3066\u628a\u63e1\u3057\u3001\u6b63\u3057\u304f\u5224\u65ad\u3057\u7d9a\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002
\n \u85ac\u5c40\u7d4c\u55b6\u3068\u4e26\u884c\u3057\u3066\u3054\u81ea\u8eab\u3067\u6b63\u3057\u304f\u884c\u304a\u3046\u3068\u3059\u308b\u3068\u3001\u81a8\u5927\u306a\u6642\u9593\u3068\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u77e5\u8b58\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\n <\/p>\n <\/div>\n\n \n

<\/div>\n\n <\/div>\n<\/section>\n\n\n\n\n
\n
\n\n \n
\n

\u305d\u3053\u3067\u3001<\/p>\n

\n \u85ac\u5c40 \u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u3092
\u5229\u7528\u3059\u308b\u3068\u2026\n <\/h2>\n <\/div>\n\n \n
\n
\n \u3042\u306a\u305f\u304c\u884c\u3046\u3053\u3068\u306f\u3053\u308c\u3060\u3051<\/span>\u3067\u3059\uff01\uff01\n <\/div>\n
\n
\n <\/i>\n

\u60a3\u8005\u69d8\u306e\u4f1a\u8a08\u696d\u52d9<\/p>\n <\/div>\n

\n <\/i>\n

\u30ec\u30bb\u30b3\u30f3\u5165\u529b\u306b\u3082\u3068\u3065\u304f
\u65e5\u6b21\u58f2\u4e0a\u78ba\u5b9a<\/p>\n <\/div>\n

\n <\/i>\n

\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3078\u306e
\u9818\u53ce\u66f8\u306e\u9001\u4ed8<\/p>\n <\/div>\n <\/div>\n <\/div>\n\n \n

\n
\n <\/i>\n \u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u304c\u300c\u85ac\u5c40\u7279\u6709\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306e\u6271\u3044\u300d\u3067\u3059\n <\/div>\n

\n \u85ac\u5c40\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306b\u306f\u3001\u4ed6\u696d\u7a2e\u3068\u306f\u7570\u306a\u308b\u72ec\u81ea\u306e\u30eb\u30fc\u30eb\u3084\u5224\u65ad\u30dd\u30a4\u30f3\u30c8\u304c\u6570\u591a\u304f\u5b58\u5728\u3057\u307e\u3059\u3002\n <\/p>\n <\/div>\n\n \n

\n

\u300c\u5c11\u3057\u306e\u8a8d\u8b58\u9055\u3044\u300d\u304c\u3001\u5f8c\u304b\u3089\u5927\u304d\u306a\u5dee\u306b\u306a\u308b\u3053\u3068\u3082<\/p>\n

\n \u85ac\u5c40\u7279\u6709\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306e\u6271\u3044\u3092\u6b63\u78ba\u306b\u7406\u89e3\u3057\u306a\u3044\u307e\u307e\u51e6\u7406\u3092\u7d9a\u3051\u3066\u3044\u308b\u3068\u2026\n <\/p>\n