{"id":5100,"date":"2024-04-02T14:53:03","date_gmt":"2024-04-02T05:53:03","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=5100"},"modified":"2024-09-11T14:26:36","modified_gmt":"2024-09-11T05:26:36","slug":"whathappensifyoudontfileataxreturn","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/whathappensifyoudontfileataxreturn","title":{"rendered":"\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f\u30da\u30ca\u30eb\u30c6\u30a3\u3084\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac"},"content":{"rendered":"<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u3076\u3064\u3061\u3083\u3051\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3082\u30d0\u30ec\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\uff1f<\/strong><\/span><strong> 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\u306a\u305c\u306a\u3089\u3001<strong>\u78ba\u5b9a\u7533\u544a\u306f\u6240\u5f97\u7a0e\u6cd5\u7b2c120\u6761\u306b\u660e\u78ba\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u7fa9\u52d9\u300d<\/strong>\u3060\u304b\u3089\u3067\u3059\u3002 \u4e07\u304c\u4e00\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001<strong><span style=\"color: #e25041;\"><span class=\"f-marker-y\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306a\u3069\u306e\u30da\u30ca\u30eb\u30c6\u30a3<\/span>\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059<\/span><\/strong>\u3057\u3001\u6240\u5f97\u8a3c\u660e\u66f8\u3092\u767a\u884c\u3057\u3066\u3082\u3089\u3048\u306a\u3044\u306a\u3069\u306e<span class=\"f-marker-y\" style=\"color: #e25041;\"><strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/span>\u3082\u751f\u3058\u307e\u3059\u3002 \u672c\u8a18\u4e8b\u306f<strong><span style=\"color: #e25041;\">\u7a0e\u7406\u58eb\u76e3\u4fee\u306e\u3082\u3068\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3084\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u7db2\u7f85\u7684\u306b\u89e3\u8aac<\/span><\/strong>\u3057\u3066\u3044\u307e\u3059\u3002 \u305c\u3072\u6700\u5f8c\u307e\u3067\u3054\u89a7\u3044\u305f\u3060\u304d\u3001\u307f\u306a\u3055\u3093\u304c\u9069\u5207\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u3084\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u88ab\u308b\u3053\u3068\u306a\u304f\u3001\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u3044\u304f\u3053\u3068\u3092\u5fc3\u304b\u3089\u9858\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"7lvpen9u8miooppme0lqg\">1.\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f\u8ab2\u305b\u3089\u308c\u308b\uff14\u3064\u306e\u30da\u30ca\u30eb\u30c6\u30a3<\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3053\u3068\u3067\u8ab2\u305b\u3089\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u3001\u4ee5\u4e0b\u306e\uff14\u3064\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 19.5584%; background-color: #d1d5d8;\"><strong>\u30da\u30ca\u30eb\u30c6\u30a3<\/strong><\/td>\n<td style=\"width: 21.6097%; background-color: #d1d5d8;\"><strong>\u7a0e\u7387<\/strong><\/td>\n<td style=\"width: 58.6467%; background-color: #d1d5d8;\"><strong>\u8aac\u660e<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.5584%;\"><strong>\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/strong><\/td>\n<td style=\"width: 21.6097%;\">15%\u307e\u305f\u306f20%\u307e\u305f\u306f30\uff05<\/td>\n<td style=\"width: 58.6467%;\">\u78ba\u5b9a\u7533\u544a\u3092\u3059\u3079\u304d\u6240\u5f97\u3092\u5f97\u3066\u3044\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u30013\u670815\u65e5\u307e\u3067\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u8ab2\u305b\u3089\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.5584%;\"><strong>\u5ef6\u6ede\u7a0e<\/strong><\/td>\n<td style=\"width: 21.6097%;\">2.4%\u307e\u305f\u306f8.7%<\/td>\n<td style=\"width: 58.6467%;\"><span style=\"font-size: 16px; color: #333333;\">3\u670815\u65e5\u306e\u671f\u9650\u5185\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3063\u305f\u304c\u3001\u671f\u9650\u307e\u3067\u306b\u6240\u5f97\u7a0e\u3092\u7d0d\u7a0e\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u8ab2\u305b\u3089\u308c\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.5584%;\"><strong>\u91cd\u52a0\u7b97\u7a0e<\/strong><\/td>\n<td style=\"width: 21.6097%;\">35\uff05\u307e\u305f\u306f40%<\/td>\n<td style=\"width: 58.6467%;\">\u4e8b\u5b9f\u306e\u4eee\u88c5\u3084\u96a0\u307a\u3044\u306b\u3088\u308a\u7533\u544a\u3059\u3079\u304d\u6240\u5f97\u3092\u904e\u5c11\u306b\u7533\u544a\u3057\u305f\u308a\u3001\u7533\u544a\u3057\u306a\u3044\u306a\u3069\u3001\u305d\u306e\u5185\u5bb9\u304c\u60aa\u8cea\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.5584%;\"><strong>\u5211\u4e8b\u7f70<\/strong><\/td>\n<td style=\"width: 21.6097%;\">\uff15\u5e74\u4ee5\u4e0b\u306e\u61f2\u5f79\u53c8\u306f500\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1<\/td>\n<td style=\"width: 58.6467%;\"><span style=\"font-size: 16px; color: #383838;\">\u7279\u306b\u60aa\u8cea\u306a\u8131\u7a0e\u884c\u70ba\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408\u306b\u8ab2\u305b\u3089\u308c\u308b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"rf5p88jt4fx4k1p6pd5w\">1-1.\u7121\u7533\u544a\u52a0\u7b97\u7a0e<span class=\"f-marker-p\"><\/span>\uff0815%\u307e\u305f\u306f20%\u307e\u305f\u306f30\uff05\uff09<\/h3>\n<p>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3068\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u3079\u304d\u6240\u5f97\u3092\u5f97\u3066\u3044\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u30013\u670815\u65e5\u307e\u3067\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u8ab2\u305b\u3089\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u3059\u3002 \u8ffd\u52a0\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u984d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 39.0456%; background-color: #d1d5d8;\">\u7d0d\u4ed8\u7a0e\u984d\u304c50\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 60.9544%;\">\u672c\u6765\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304b\u3063\u305f\u7d0d\u4ed8\u7a0e\u984d\u00d715%<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.0456%; background-color: #d1d5d8;\">\u7d0d\u4ed8\u7a0e\u984d\u304c50\u4e07\u5186\u8d85300\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 60.9544%;\"><span style=\"font-size: medium; color: #333333;\">\u672c\u6765\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304b\u3063\u305f\u7d0d\u4ed8\u7a0e\u984d\u00d7<\/span>20%<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.0456%; background-color: #d1d5d8;\">\u7d0d\u4ed8\u7a0e\u984d\u304c300\u4e07\u5186\u8d85<\/td>\n<td style=\"width: 60.9544%;\">\u672c\u6765\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304b\u3063\u305f\u7d0d\u4ed8\u7a0e\u984d\u00d730%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: medium; color: #333333;\">\u306a\u304a\u3001\u7a0e\u52d9\u7f72\u306e\u8abf\u67fb\u3092\u53d7\u3051\u308b\u524d\u306b\u81ea\u4e3b\u7684\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u5834\u5408\u306f\u7a0e\u7387\u304c5\uff05\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/span> 2024\u5e741\u67081\u65e5\u4ee5\u964d\u306f\u524d\u3005\u5e74\u5ea6\u3001\u524d\u5e74\u5ea6\u306e\u56fd\u7a0e\u306b\u3064\u3044\u3066\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u8005\u304c\u884c\u3046\u66f4\u306a\u308b\u7121\u7533\u544a\u884c\u70ba\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306b\u3064\u3044\u3066\u300110\uff05\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4 id=\"03dfrhf82or9a3kqdu383mk\">\u203b\u671f\u9650\u5f8c\u7533\u544a\u3067\u3042\u3063\u3066\u3082\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308b<\/h4>\n<p>\u671f\u9650\u5f8c\u7533\u544a\u3067\u3042\u3063\u3066\u3082\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002 <span class=\"f-marker-y\">\u3046\u3063\u304b\u308a\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3063\u305f\u5834\u5408<\/span>\u306f\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u524d\u306b\u65e9\u3081\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u5f8c\u30011\u30f6\u6708\u4ee5\u5185\u306b\u81ea\u4e3b\u7684\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u308b<\/li>\n<li>\u671f\u9650\u5f8c\u7533\u544a\u306b\u304b\u304b\u308b\u7a0e\u984d\u3092\u3001\u6cd5\u5b9a\u7d0d\u671f\u9650\u307e\u3067\u306b\u5168\u984d\u7d0d\u4ed8\u3057\u3066\u3044\u308b<\/li>\n<li>\u671f\u9650\u5f8c\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u65e5\u306e\u524d\u65e5\u304b\u3089\u904e\u53bb5\u5e74\u9593\u306b\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u307e\u305f\u306f\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u305f\u3053\u3068\u304c\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<h4 id=\"iesmr7wno9wisczng5lh\">\u203b\u707d\u5bb3\u306a\u3069\u7d0d\u7a0e\u8005\u306b\u8cac\u3081\u306e\u306a\u3044\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u8ab2\u3055\u308c\u306a\u3044<\/h4>\n<p><span class=\"f-marker-y\">\u707d\u5bb3\u306a\u3069\u7d0d\u7a0e\u8005\u306e\u8cac\u3081\u306b\u5e30\u3055\u306a\u3044\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531<\/span>\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002 \u305d\u306e\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u304c\u3084\u3093\u3060\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185\u306b\u9650\u308a\u3001\u305d\u306e\u671f\u9650\u304c\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002 \u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044 \u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/saigai\/8001.htm#:~:text=%E7%81%BD%E5%AE%B3%E3%81%9D%E3%81%AE%E4%BB%96%E3%82%84%E3%82%80%E3%82%92,%E3%81%8C%E5%BB%B6%E9%95%B7%E3%81%95%E3%82%8C%E3%81%BE%E3%81%99%E3%80%82\" target=\"_blank\" rel=\"noopener\">No.8001 \u707d\u5bb3\u7b49\u306b\u3088\u308b\u671f\u9650\u306e\u5ef6\u9577<\/a><\/p>\n<h3 id=\"ydq7rfzkejzshv3ay667p\">1-2.\u5ef6\u6ede\u7a0e\uff082.4%\u307e\u305f\u306f8.7%\uff09<\/h3>\n<p>\u5ef6\u6ede\u7a0e\u3068\u306f3\u670815\u65e5\u306e\u671f\u9650\u5185\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u304c\u3001\u671f\u9650\u307e\u3067\u306b\u6240\u5f97\u7a0e\u3092\u7d0d\u7a0e\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u8ab2\u305b\u3089\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u3059\u3002 <span style=\"font-size: 14pt; color: #444444;\">\u6cd5\u5b9a\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\uff08\uff13\u670816\u65e5\uff09\u304b\u3089\u767a\u751f\u3057\u3001\u7d0d\u4ed8\u304c\u6e08\u3080\u307e\u3067\u306e\u65e5\u6570\u5206\u3092\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/span> \u8ffd\u52a0\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u984d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002 \u306a\u304a\u3001\u7a0e\u7387\u306f\u5e74\u3054\u3068\u306b\u5909\u308f\u308b\u306e\u3067\u3001\u4ee4\u548c4\u5e741\u67081\u65e5\u304b\u3089\u4ee4\u548c6\u5e7412\u670831\u65e5\u307e\u3067\u306e\u671f\u9593\u306e\u7a0e\u7387\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 42.5641%; background-color: #d1d5d8;\"><span style=\"font-size: 14pt; color: #333333;\">\u6cd5\u5b9a\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185<\/span><\/td>\n<td style=\"width: 57.4359%;\">\u300c\u6cd5\u5b9a\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u7d0d\u4ed8\u304c\u6e08\u3093\u3060\u65e5\u306e\u65e5\u6570\u300d\u00d72.4%<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 42.5641%; background-color: #d1d5d8;\">\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30892\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u4ee5\u5f8c<\/td>\n<td style=\"width: 57.4359%;\">\u300c\u6cd5\u5b9a\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u7d0d\u4ed8\u304c\u6e08\u3093\u3060\u65e5\u306e\u65e5\u6570\u300d\u00d78.7%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"rvezbkrdvaca0w86390tib\">1-3.\u91cd\u52a0\u7b97\u7a0e\uff0835\uff05\u307e\u305f\u306f40%\uff09<\/h3>\n<p>\u91cd\u52a0\u7b97\u7a0e\u3068\u306f\u3001\u4e8b\u5b9f\u306e\u4eee\u88c5\u3084\u96a0\u307a\u3044\u306a\u3069\u60aa\u8cea\u306a\u884c\u70ba\u306b\u3088\u308a\u3001\u7533\u544a\u3059\u3079\u304d\u6240\u5f97\u3092\u904e\u5c11\u306b\u7533\u544a\u3057\u305f\u308a\u3001\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u308a\u3057\u305f\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u3059\u3002 \u60aa\u8cea\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e3b\u306a\u5185\u5bb9\u306f\u3001\u5e33\u7c3f\u306e\u6539\u3056\u3093\u3084\u4e8c\u91cd\u5e33\u7c3f\u306a\u3069\u306e\u96a0\u533f\u884c\u70ba\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002 \u306a\u304a\u3001\u91cd\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u904e\u5c11\u7533\u544a\u3067\u3042\u3063\u305f\u5834\u5408\u306f\u8ffd\u52a0\u672c\u7a0e\u306e35\uff05\u3001\u7121\u7533\u544a\u3067\u3042\u3063\u305f\u5834\u5408\u306f\u8ffd\u52a0\u672c\u7a0e\u306e40\uff05\u3068\u975e\u5e38\u306b\u9ad8\u3044\u7a0e\u7387\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 2024\u5e741\u67081\u65e5\u4ee5\u964d\u306f\u524d\u3005\u5e74\u5ea6\u3001\u524d\u5e74\u5ea6\u306e\u56fd\u7a0e\u306b\u3064\u3044\u3066\u7121\u7533\u544a\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u8005\u304c\u884c\u3046\u66f4\u306a\u308b\u7121\u7533\u544a\u884c\u70ba\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u91cd\u52a0\u7b97\u7a0e\u306b\u3064\u3044\u3066\u300110\uff05\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"q7dommgbizd3wmc71lfwc\">1-4.\u5211\u4e8b\u7f70\uff08\uff15\u5e74\u4ee5\u4e0b\u306e\u61f2\u5f79\u53c8\u306f500\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1\uff09<\/h3>\n<p>\u5211\u4e8b\u7f70\u306f\u7279\u306b\u60aa\u8cea\u306a\u8131\u7a0e\u884c\u70ba\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408\u306b\u79d1\u305b\u3089\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u3059\u3002 \u3053\u306e\u5834\u5408\u3001\u56fd\u7a0e\u5c40\u67fb\u5bdf\u90e8\u306b\u3088\u308b\u5f37\u5236\u8abf\u67fb\u304c\u884c\u308f\u308c\u3001\u6709\u7f6a\u5224\u6c7a\u306b\u81f3\u308b\u3068<span style=\"font-size: 16px; color: #333333;\">\uff15\u5e74\u4ee5\u4e0b\u306e\u61f2\u5f79\u53c8\u306f500\u4e07\u5186\u4ee5\u4e0b\u306e<\/span>\u7f70\u91d1\u306b\u51e6\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002 \u307e\u305f\u3001\u6b63\u5f53\u306a\u7406\u7531\u304c\u306a\u304f\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\uff11\u5e74\u4ee5\u4e0b\u306e\u61f2\u5f79\u53c8\u306f50\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1\u306b\u51e6\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"g2zseqe8oju11fbyt3rq289\">2.\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f\u3057\u306a\u3044\u3053\u3068\u306b\u3088\u308b\uff13\u3064\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3053\u3068\u306b\u3088\u308b\uff13\u3064\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002 \u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4ee5\u4e0b\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#hqwj8kdpqi7zsnje4k79pg\" target=\"_self\" rel=\"noopener\">\u4f4f\u6c11\u7a0e\u3082\u672a\u7d0d\u4ed8\u306b\u306a\u308b<\/a><\/li>\n<li><a href=\"#kvnlqdhr84jxwv69zx1k\" target=\"_self\" rel=\"noopener\">\u6240\u5f97\u8a3c\u660e\u66f8\u3092\u767a\u884c\u3057\u3066\u3082\u3089\u3048\u306a\u3044<\/a><\/li>\n<li><a href=\"#5m8jgq2ot87fhowqwj7yh9\" target=\"_self\" rel=\"noopener\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u6e1b\u984d\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"hqwj8kdpqi7zsnje4k79pg\">2-1.\u4f4f\u6c11\u7a0e\u3082\u672a\u7d0d\u4ed8\u306b\u306a\u308b<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3001<span class=\"f-marker-y\">\u4f4f\u6c11\u7a0e\u3082\u672a\u7d0d\u4ed8<\/span>\u306b\u306a\u308a\u307e\u3059\u3002 \u306a\u304a\u3001\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u3001\u6700\u5927\u3067\u7d0d\u7a0e\u984d\u306e14.6\uff05\u306e\u5ef6\u6ede\u91d1\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002 \u4f4f\u6c11\u7a0e\u306f\u78ba\u5b9a\u7533\u544a\u3067\u78ba\u5b9a\u3057\u305f\u6240\u5f97\u3092\u3082\u3068\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002 \u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3001\u7d0d\u4ed8\u66f8\u304c\u9001\u3089\u308c\u3066\u3053\u306a\u3044\u306e\u3067\u4f4f\u6c11\u7a0e\u3082\u672a\u7d0d\u4ed8\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<h3 id=\"kvnlqdhr84jxwv69zx1k\">2-2.\u6240\u5f97\u8a3c\u660e\u66f8\u3092\u767a\u884c\u3057\u3066\u3082\u3089\u3048\u306a\u3044<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u3068\u3001<span class=\"f-marker-y\">\u6240\u5f97\u8a3c\u660e\u66f8\u3092\u767a\u884c\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093<\/span>\u3002 \u6240\u5f97\u8a3c\u660e\u66f8\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u9762\u3067\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u4e8b\u696d\u7528\u878d\u8cc7\u3092\u53d7\u3051\u308b\u5834\u5408<\/li>\n<li>\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u501f\u308a\u308b\u5834\u5408<\/li>\n<li>\u5404\u7a2e\u52a9\u6210\u91d1\u3084\u88dc\u52a9\u91d1\u7b49\u3092\u53d7\u3051\u308b\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u3068\u3001\u8cc7\u91d1\u8abf\u9054\u3092\u3059\u308b\u305f\u3081\u306b\u4e8b\u696d\u7528\u878d\u8cc7\u3092\u691c\u8a0e\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u7533\u3057\u8fbc\u307f\u3059\u3089\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"5m8jgq2ot87fhowqwj7yh9\">2-3.\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u6e1b\u984d\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3001<span class=\"f-marker-y\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u6e1b\u984d\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093<\/span>\u3002 \u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u6240\u5f97\u306e\u91d1\u984d\u6b21\u7b2c\u3067\u6e1b\u984d\u3084\u514d\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 \u3053\u308c\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u4e8b\u696d\u304c\u8d64\u5b57\u3060\u3063\u305f\u5834\u5408\u306b\u306f\u3068\u3066\u3082\u3042\u308a\u304c\u305f\u3044\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002 \u3057\u304b\u3057\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u6240\u5f97\u8a3c\u660e\u66f8\u3092\u767a\u884c\u3057\u3066\u3082\u3089\u3048\u305a\u3001\u4fdd\u967a\u6599\u306e\u6e1b\u984d\u3084\u514d\u9664\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h2 id=\"b80258hza9fwgkn7onow\">3.\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u306a\u3044\u3053\u3068\u304c\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u308b\uff15\u3064\u306e\u7406\u7531<\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u308b\u7406\u7531\u3092\uff15\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#ynm91a2bikf76j48r4v2kf\" target=\"_self\" rel=\"noopener\">\u7a0e\u52d9\u7f72\u306f\u7a0e\u52d9\u8abf\u67fb\u3092\u884c\u3063\u3066\u3044\u308b<\/a><\/li>\n<li><a href=\"#gmtf1q8lztaahnk1gcqw6\" target=\"_self\" rel=\"noopener\">\u7a0e\u52d9\u7f72\u306f\u53d6\u5f15\u5148\u306e\u652f\u6255\u8abf\u66f8\u3092\u78ba\u8a8d\u3057\u3066\u3044\u308b<\/a><\/li>\n<li><a href=\"#27euipgkj91etbs7pvlbk\" target=\"_self\" rel=\"noopener\">\u7a0e\u52d9\u7f72\u306f\u7121\u7533\u544a\u306e\u7591\u3044\u304c\u3042\u308b\u4eba\u306e\u9280\u884c\u53e3\u5ea7\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3044\u308b<\/a><\/li>\n<li><a href=\"#5iee9ajr5tjfo8kdziea55\" target=\"_self\" rel=\"noopener\">\u7a0e\u52d9\u7f72\u306f\u7121\u7533\u544a\u306e\u53d6\u308a\u7de0\u307e\u308a\u8abf\u67fb\u3092\u884c\u3063\u3066\u3044\u308b<\/a><\/li>\n<li><a href=\"#atnyzm9138fw2edko6wdfa\" target=\"_self\" rel=\"noopener\">\u7a0e\u52d9\u7f72\u3078\u77e5\u4eba\u304c\u30bf\u30ec\u30b3\u30df\u3092\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u81ea\u5206\u4e00\u4eba\u304f\u3089\u3044\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3082\u30d0\u30ec\u306a\u3044\u306e\u3067\u306a\u3044\u304b\u300d\u3068\u8003\u3048\u308b\u4eba\u304c\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002 \u3057\u304b\u3057\u3001\u4ee5\u4e0b\u306e\uff15\u3064\u306e\u7406\u7531\u3067\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002 \u300c\u30d0\u30ec\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u2026\u300d\u3068\u3044\u3046\u7518\u3044\u8003\u3048\u306f\u4eca\u3059\u3050\u6368\u3066\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"ynm91a2bikf76j48r4v2kf\">3-1.\u7a0e\u52d9\u7f72\u306f\u7a0e\u52d9\u8abf\u67fb\u3092\u884c\u3063\u3066\u3044\u308b<\/h3>\n<p>\u7a0e\u52d9\u7f72\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308a\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u30d0\u30ec\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002 \u7a0e\u52d9\u8abf\u67fb\u3068\u306f\u7d0d\u7a0e\u8005\u304c\u7a0e\u52d9\u7533\u544a\u3092\u6b63\u3057\u304f\u884c\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u3001\u7a0e\u52d9\u7f72\u306e\u8abf\u67fb\u5b98\u304c\u8abf\u67fb\u3059\u308b\u3053\u3068\u3067\u3059\u3002 \u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3067\u3042\u3063\u3066\u3082\u3001\u3053\u306e\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002 \u307e\u305f\u3001\u3054\u81ea\u8eab\u304c\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u304f\u3066\u3082\u3001\u53d6\u5f15\u5148\u306b\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u969b\u306b\u3001\u3054\u81ea\u8eab\u304c\u7121\u7533\u544a\u3067\u3042\u308b\u3053\u3068\u304c\u30d0\u30ec\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"gmtf1q8lztaahnk1gcqw6\">3-2.\u7a0e\u52d9\u7f72\u306f\u53d6\u5f15\u5148\u306e\u652f\u6255\u8abf\u66f8\u3092\u78ba\u8a8d\u3057\u3066\u3044\u308b<\/h3>\n<p><span class=\"f-marker-y\">\u7a0e\u52d9\u7f72\u306f\u53d6\u5f15\u5148\u306e\u652f\u6255\u8abf\u66f8\u3092\u78ba\u8a8d\u3057\u3066\u3044\u308b<\/span>\u305f\u3081\u3001<span style=\"font-size: 16px; color: #333333;\">\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u307e\u3059\u3002<\/span> \u652f\u6255\u8abf\u66f8\u3068\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u53d6\u5f15\u5148\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u305f\u3068\u304d\u306b\u53d7\u3051\u53d6\u308b\u66f8\u985e\u3067\u3059\u3002 \u3053\u306e\u652f\u6255\u8abf\u66f8\u3092\u53d6\u5f15\u5148\u306f\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u3066\u3044\u307e\u3059\u3002 \u305d\u3057\u3066\u7a0e\u52d9\u7f72\u306f\u652f\u6255\u8abf\u66f8\u3092\u3082\u3068\u306b\u3001\u652f\u6255\u5148\u3067\u3042\u308b\u500b\u4eba\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002 \u305d\u306e\u78ba\u8a8d\u4f5c\u696d\u306e\u904e\u7a0b\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u30d0\u30ec\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"27euipgkj91etbs7pvlbk\">3-3.\u7a0e\u52d9\u7f72\u306f\u7121\u7533\u544a\u306e\u7591\u3044\u304c\u3042\u308b\u4eba\u306e\u9280\u884c\u53e3\u5ea7\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3044\u308b<\/h3>\n<p><span class=\"f-marker-y\">\u7a0e\u52d9\u7f72\u306f\u7121\u7533\u544a\u306e\u7591\u3044\u304c\u3042\u308b\u4eba\u306e\u9280\u884c\u53e3\u5ea7\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3044\u308b<\/span>\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u307e\u3059\u3002 \u7a0e\u52d9\u7f72\u306f\u6211\u3005\u306b\u306f\u77e5\u3089\u305b\u305a\u306b\u9280\u884c\u53e3\u5ea7\u306e\u53d6\u5f15\u5185\u5bb9\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 \u9280\u884c\u53e3\u5ea7\u306e\u53d6\u5f15\u5185\u5bb9\u3092\u8aa4\u9b54\u5316\u3059\u3053\u3068\u306f\u96e3\u3057\u3044\u305f\u3081\u3001\u7a0e\u52d9\u7f72\u304c\u9280\u884c\u53e3\u5ea7\u306e\u53d6\u5f15\u5185\u5bb9\u3092\u30c1\u30a7\u30c3\u30af\u3057\u305f\u6642\u70b9\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u30d0\u30ec\u307e\u3059\u3002<\/p>\n<h3 id=\"5iee9ajr5tjfo8kdziea55\">3-4.\u7a0e\u52d9\u7f72\u306f\u7121\u7533\u544a\u53d6\u308a\u7de0\u307e\u308a\u8abf\u67fb\u3092\u884c\u3063\u3066\u3044\u308b<\/h3>\n<p><span class=\"f-marker-y\">\u7a0e\u52d9\u7f72\u306f\u7121\u7533\u544a\u53d6\u308a\u7de0\u307e\u308a\u8abf\u67fb<\/span>\u3092\u884c\u3063\u3066\u3044\u308b\u305f\u3081\u3001<span style=\"font-size: 16px; color: #333333;\">\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u307e\u3059\u3002<\/span> \u7a0e\u52d9\u7f72\u306f\u65e5\u3054\u308d\u304b\u3089\u3001\u7121\u7533\u544a\u306b\u76ee\u3092\u5149\u3089\u305b\u3066\u3044\u307e\u3059\u3002 \u3053\u306e\u7121\u7533\u544a\u53d6\u308a\u7de0\u307e\u308a\u8abf\u67fb\u306e\u5bfe\u8c61\u306f\u3001\u6bce\u56de\u5909\u308f\u308a\u307e\u3059\u304c\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306b\u7126\u70b9\u304c\u5f53\u305f\u308b\u3053\u3068\u3082\u3042\u308b\u306e\u3067\u3001\u8abf\u67fb\u306e\u7d50\u679c\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u30d0\u30ec\u308b\u53ef\u80fd\u6027\u306f\u5341\u5206\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"atnyzm9138fw2edko6wdfa\">3-5.\u7a0e\u52d9\u7f72\u3078\u77e5\u4eba\u304c\u30bf\u30ec\u30b3\u30df\u3092\u3059\u308b<\/h3>\n<p><strong>\u7a0e\u52d9\u7f72\u3078\u77e5\u4eba\u304c\u30bf\u30ec\u30b3\u30df\u3092\u3059\u308b<\/strong>\u3053\u3068\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002 \u4eba\u306e\u53e3\u306b\u6238\u306f\u7acb\u3066\u3089\u308c\u307e\u305b\u3093\u3002 \u601d\u308f\u306c\u77e5\u4eba\u304b\u3089\u7a0e\u52d9\u7f72\u306b\u60c5\u5831\u304c\u4f1d\u308f\u308b\u3053\u3068\u306f\u5f80\u3005\u306b\u3057\u3066\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"z25gl4glzkfjsgmxufo77h\">4.\u539f\u5247\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306f\u78ba\u5b9a\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/h2>\n<p><strong><span style=\"color: #e25041;\"><span class=\"f-marker-y\">\u539f\u5247\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306f\u78ba\u5b9a\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/span><\/strong> \u78ba\u5b9a\u7533\u544a\u306f\u6240\u5f97\u7a0e\u6cd5120\u6761\u304b\u3089130\u6761\u3067\u56fd\u6c11\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3068\u306a\u308b\u6761\u4ef6\u306f\u3001\u6240\u5f97\u7a0e\u6cd5121\u6761\u300c\u78ba\u5b9a\u6240\u5f97\u7533\u544a\u3092\u8981\u3057\u306a\u3044\u5834\u5408\u300d\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306f\u3053\u306e\u6240\u5f97\u7a0e\u6cd5121\u6761\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u6761\u4ef6\u306b\u57fa\u672c\u7684\u306b\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002 \u307e\u305f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u305b\u3093\u3002 \u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u306e\u3067\u3059\u3002 \u25a0\u7533\u544a\u304c\u5fc5\u8981\u306a\u65b9\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306eHP\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002 <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/shinkoku-nagare\/shinkoku-nagare.htm\" target=\"_blank\" rel=\"noopener\">\u7533\u544a\u306e\u6d41\u308c\u3001\u7533\u544a\u304c\u5fc5\u8981\u306a\u65b9<\/a> \u25a0\u6240\u5f97\u7a0e\u6cd5\u306e\u6761\u6587\u3092\u3054\u89a7\u306b\u306a\u308a\u305f\u3044\u65b9\u306f\u3053\u3061\u3089 <a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=340AC0000000033\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u6cd5<\/a><\/p>\n<h2 id=\"leqp787wupqbv4z0dq6kgb\">5.\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u4ee5\u5916\u306b\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4eba\u304c\u3044\u308b<\/h2>\n<p><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u4ee5\u5916\u306b\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4eba\u304c\u3044\u307e\u3059\u3002<\/strong> \u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u2460\uff5e\u2463\u306e\u3044\u305a\u308c\u304b\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"7\" style=\"width: 5.5128%; text-align: center; background-color: #d1d5d8;\">\u2460<\/td>\n<td style=\"width: 94.359%;\">\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u4eba\u306e\u3046\u3061\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 94.359%;\">a.\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 94.359%;\">b.\u5e74\u672b\u8abf\u6574\u3057\u305f\u7d66\u4e0e\u4ee5\u5916\u306b\u53ce\u5165\u304c\u3042\u308a\u3001\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u984d\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\uff08\u9000\u8077\u6240\u5f97\u3092\u9664\u304f\uff09\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 94.359%;\">c.\u7d66\u4e0e\u30922\u30f6\u6240\u4ee5\u4e0a\u3067\u53d7\u3051\u3001\u5e74\u672b\u8abf\u6574\u3055\u308c\u306a\u304b\u3063\u305f\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\u3068\u3001\u305d\u308c\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\uff08\u9000\u8077\u6240\u5f97\u3092\u9664\u304f\uff09\u3068\u306e\u5408\u8a08\u984d\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 94.359%;\">d.\u540c\u65cf\u4f1a\u793e\u306e\u5f79\u54e1\u30fb\u305d\u306e\u89aa\u65cf\u306a\u3069\u304c\u3001\u305d\u306e\u4f1a\u793e\u306e\u7d66\u4e0e\u4ee5\u5916\u306b\u571f\u5730\u306e\u8cc3\u8cb8\u6599\u306a\u3069\u306e\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 93.5897%;\">e.\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u5fb4\u53ce\u7336\u4e88\u306a\u3069\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 93.5897%;\">f.\u56fd\u5185\u306e\u5916\u56fd\u516c\u9928\u52e4\u52d9\u306e\u65b9\u3084\u5bb6\u4e8b\u4f7f\u7528\u4eba\u306e\u65b9\u306a\u3069\u3067\u3001\u6240\u5f97\u7a0e\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u3092\u53d7\u3051\u306a\u3044\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.5128%; text-align: center; background-color: #d1d5d8;\">\u2461<\/td>\n<td style=\"width: 94.359%;\">\u516c\u7684\u5e74\u91d1\u306e\u307f\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u4eba\u3067\u53d7\u3051\u53d6\u3063\u305f\u516c\u7684\u5e74\u91d1\u306e\u91d1\u984d\u304c400\u4e07\u5186\u4ee5\u4e0a\u306e\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.5128%; text-align: center; background-color: #d1d5d8;\">\u2462<\/td>\n<td style=\"width: 94.359%;\">\u9000\u8077\u6240\u5f97\u304c\u3042\u308b\u4eba\u3067\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u306a\u3044\u9000\u8077\u91d1\u304c\u3042\u308b\u4eba<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.5128%; text-align: center; background-color: #d1d5d8;\">\u2463<\/td>\n<td style=\"width: 94.359%;\">\u2460\uff5e\u2462\u4ee5\u5916\u306e\u4eba\u3067\u3001\u7d0d\u3081\u308b\u7a0e\u91d1\u306e\u3042\u308b\u4eba<span style=\"font-size: medium; color: #2d344b;\">\uff08\u8a08\u7b97\u3057\u305f\u7a0e\u984d\u304b\u3089\u7a0e\u984d\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u3066\u3082\u6b8b\u984d\u304c\u3042\u308b\u4eba\uff09<\/span><span style=\"font-size: medium; color: #2d344b;\">\u203b\u516c\u7684\u5e74\u91d1\u3068\u305d\u308c\u4ee5\u5916\u306e\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u53d7\u3051\u53d6\u3063\u305f\u516c\u7684\u5e74\u91d1\u7b49\u306b\u3088\u308b\u53ce\u5165\u304c400\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u304b\u3064\u3001\u305d\u306e\u4ed6\u306e\u53ce\u5165\u306e\u6240\u5f97\u91d1\u984d\u304c20\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u7d0d\u3081\u308b\u7a0e\u91d1\u304c\u3042\u3063\u3066\u3082\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u25a0\u4ee5\u4e0b\u306e\u30da\u30fc\u30b8\u3092\u53c2\u8003\u306b\u4f5c\u6210 \u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/a\/01\/1_06.htm\" target=\"_blank\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u65b9<\/a> \u307e\u305f\u3001\u4e0a\u8a18\u306e\u8868\u3060\u3051\u3060\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u4ee5\u5916\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4eba\u306e\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u3061\u306b\u304f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 \u305d\u3053\u3067\u3001<span style=\"font-size: 16px; color: #333333;\">\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u4ee5\u5916\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4eba\u306e<\/span>\u4ee3\u8868\u7684\u306a\u5c5e\u6027\u3092\uff14\u3064\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#fpdxyy04mhbnh5rptsjai\" target=\"_self\" rel=\"noopener\">\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3060\u304c\u526f\u696d\u306a\u3069\u306e\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0a\u3042\u3063\u305f\u4eba<\/a><\/li>\n<li><a href=\"#xhfj8sf2kath7rsz7w8c0l\" target=\"_self\" rel=\"noopener\">\u30a2\u30eb\u30d0\u30a4\u30c8\u30fb\u30d1\u30fc\u30c8\u3092\u639b\u3051\u6301\u3061\u3057\u3066\u3044\u308b\u4eba<\/a><\/li>\n<li><a href=\"#o6ybxwlh50sp4wr0eazuf\" target=\"_self\" rel=\"noopener\">\u5e74\u5185\u306b\u9000\u8077\u3057\u3001\u7121\u8077\u30fb\u7121\u53ce\u5165\u306b\u306a\u3063\u305f\u4eba<\/a><\/li>\n<li><a href=\"#wefsesfrvuqr453637w1hk\" target=\"_self\" rel=\"noopener\">\u5e74\u5185\u306b\u7d50\u5a5a\u3057\u3001\u5c02\u696d\u4e3b\u5a66(\u592b)\u306b\u306a\u3063\u305f\u4eba<\/a><\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\uff14\u3064\u306b\u8a72\u5f53\u3057\u3066\u3044\u306a\u3044\u304b\u3089\u3068\u8a00\u3063\u3066\u3001\u5fc5\u305a\u3057\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002 \u3042\u304f\u307e\u3067\u3082\u53c2\u8003\u3068\u3057\u3066\u3054\u78ba\u8a8d\u3044\u305f\u3060\u304d\u3001\u8a73\u7d30\u306f\u8868\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"fpdxyy04mhbnh5rptsjai\">5-1.\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3060\u304c\u526f\u696d\u306a\u3069\u306e\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0a\u3042\u3063\u305f\u4eba<\/h3>\n<p>\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3060\u304c<span class=\"f-marker-y\">\u526f\u696d\u306a\u3069\u306e\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0a<\/span>\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u526f\u696d\u306a\u3069\u306e\u6240\u5f97\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u526f\u696d\u3092\u3057\u3066\u5f97\u305f\u7d66\u6599<\/li>\n<li>\u4e0d\u52d5\u7523\u58f2\u8cb7\u306b\u3088\u308b\u53ce\u5165<\/li>\n<li>\u682a\u3084\u6295\u8cc7\u4fe1\u8a17\u306a\u3069\u306e\u6295\u8cc7\u306b\u3088\u308b\u53ce\u5165<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"xhfj8sf2kath7rsz7w8c0l\">5-2.\u30a2\u30eb\u30d0\u30a4\u30c8\u30fb\u30d1\u30fc\u30c8\u3092\u639b\u3051\u6301\u3061\u3057\u3066\u3044\u308b\u4eba<\/h3>\n<p><span class=\"f-marker-y\">\u30a2\u30eb\u30d0\u30a4\u30c8\u30fb\u30d1\u30fc\u30c8\u3092\u639b\u3051\u6301\u3061\u3057\u3066\u3044\u308b\u4eba<\/span>\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u5e74\u672b\u8abf\u6574\u3092\u884c\u3048\u308b\u306e\u306f\uff11\u793e\u306e\u307f\u3067\u3042\u308a\u3001\uff12\u3064\u4ee5\u4e0a\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u30fb\u30d1\u30fc\u30c8\u3092\u639b\u3051\u6301\u3061\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3059\u3079\u3066\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u30fb\u30d1\u30fc\u30c8\u306e\u7d66\u4e0e\u3092\u5408\u8a08\u3057\u3066\u5e74\u9593\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u305f\u3060\u3057\u3001\u3059\u3079\u3066\u306e\u7d66\u4e0e\u3092\u5408\u308f\u305b\u3066\u3082\u3001\u5e74\u53ce\u304c103\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"o6ybxwlh50sp4wr0eazuf\">5-3.\u5e74\u5185\u306b\u9000\u8077\u3057\u3001\u7121\u8077\u30fb\u7121\u53ce\u5165\u306b\u306a\u3063\u305f\u4eba<\/h3>\n<p><span class=\"f-marker-y\">\u5e74\u5185\u306b\u9000\u8077\u3057\u3001\u7121\u8077\u30fb\u7121\u53ce\u5165\u306b\u306a\u3063\u305f\u4eba<\/span>\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u4f1a\u793e\u304c\u884c\u3046\u5e74\u672b\u8abf\u6574\u306f\u300112\u670831\u65e5\u6642\u70b9\u306b\u5728\u7c4d\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u306e\u307f\u304c\u5bfe\u8c61\u3067\u3059\u3002 12\u670831\u65e5\u4ee5\u524d\u306b\u9000\u8077\u3057\u3001\u305d\u306e\u5f8c\u518d\u5c31\u8077\u3057\u3066\u3044\u306a\u3044\u4eba\u306f\u3001\u4f1a\u793e\u306b\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u3082\u3089\u3048\u306a\u3044\u306e\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"wefsesfrvuqr453637w1hk\">5-4.\u5e74\u5185\u306b\u7d50\u5a5a\u3057\u3001\u5c02\u696d\u4e3b\u5a66\uff08\u592b\uff09\u306b\u306a\u3063\u305f\u4eba<\/h3>\n<p><span class=\"f-marker-y\">\u5e74\u5185\u306b\u7d50\u5a5a\u3057\u3001\u5c02\u696d\u4e3b\u5a66\uff08\u592b\uff09\u306b\u306a\u3063\u305f\u4eba<\/span>\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u4f1a\u793e\u304c\u884c\u3046\u5e74\u672b\u8abf\u6574\u306f\u300112\u670831\u65e5\u6642\u70b9\u306b\u5728\u7c4d\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u306e\u307f\u304c\u5bfe\u8c61\u3067\u3059\u3002 12\u670831\u65e5\u4ee5\u524d\u306b\u9000\u8077\u3057\u3001\u5c02\u696d\u4e3b\u5a66\uff08\u592b\uff09\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u4f1a\u793e\u306b\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u3082\u3089\u3048\u306a\u3044\u306e\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"tluudtj4puvw4c87xrpe9\">6.\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u65b9\u304b\u3089\u5b9f\u969b\u3044\u305f\u3060\u3044\u305f\u8cea\u554f<\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u65b9\u304b\u3089\u3044\u305f\u3060\u3044\u305f\u8cea\u554f\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002 \u7e70\u308a\u8fd4\u3057\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u78ba\u5b9a\u7533\u544a\u306f\u6240\u5f97\u7a0e\u6cd5\u7b2c120\u6761\u306b\u660e\u78ba\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u7fa9\u52d9\u300d\u3067\u3059\u3002 \u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068<a href=\"#7lvpen9u8miooppme0lqg\" target=\"_self\" rel=\"noopener\">1\u7ae0\u3067\u7d39\u4ecb\u3057\u305f\u30da\u30ca\u30eb\u30c6\u30a3<\/a>\u30fb<a href=\"#g2zseqe8oju11fbyt3rq289\" target=\"_self\" rel=\"noopener\">2\u7ae0\u3067\u7d39\u4ecb\u3057\u305f\u30c7\u30e1\u30ea\u30c3\u30c8<\/a>\u304c\u751f\u3058\u307e\u3059\u3002 <span class=\"f-marker-y\">\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u7fa9\u52d9\u304c\u3042\u308b\u4eba\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u305a\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002 <\/span> \u3057\u304b\u3057\u3001\u4e2d\u306b\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u72b6\u614b\u3067\u3001\u7a0e\u7406\u58eb\u306e\u3068\u3053\u308d\u306b\u76f8\u8ac7\u306b\u3044\u3089\u3063\u3057\u3083\u308b\u65b9\u304c\u3044\u307e\u3059\u3002 <span style=\"font-size: 16px; color: #333333;\">\u305d\u306e\u65b9\u3005\u304b\u3089\u5b9f\u969b\u3044\u305f\u3060\u3044\u305f\u8cea\u554f\u3092\u53c2\u8003\u3068\u3057\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span> \u307f\u306a\u3055\u3093\u306f\u6570\u5e74\u5f8c\u3053\u306e\u3088\u3046\u306a\u8cea\u554f\u3092\u7a0e\u7406\u58eb\u306b\u3059\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u3001\u3057\u3063\u304b\u308a\u3068\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"a5jxap3a7hl661zev2i94q\">6-1.Q.\u78ba\u5b9a\u7533\u544a\u3092\u6570\u5e74\u3057\u3066\u3044\u306a\u3044\u3002\u3069\u3046\u3057\u305f\u3089\u3044\u3044\u306e\u304b\u3002<\/h3>\n<p><strong>A.\u3059\u3050\u306b\u671f\u9650\u5f8c\u7533\u544a\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/strong> \u7533\u544a\u671f\u9650\u3092\u904e\u304e\u308c\u3070\u904e\u304e\u308b\u307b\u3069\u3001\u5ef6\u6ede\u7a0e\u3068\u3057\u3066\u7d0d\u3081\u308b\u7a0e\u984d\u306f\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002 \u307e\u305f\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u30ea\u30b9\u30af\u3082\u3042\u308a\u307e\u3059\u3002 \u56fd\u7a0e\u5e81HP\u306b\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u3059\u3050\u306b\u671f\u9650\u5f8c\u7533\u544a\u3092\u3059\u308b\u3088\u3046\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u65e9\u3044\u306b\u8d8a\u3057\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3059\u3050\u306b\u671f\u9650\u5f8c\u7533\u544a\u3092\u3057\u307e\u3057\u3087\u3046\u3002 \u25a0\u56fd\u7a0e\u5e81HP\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2024.htm\" target=\"_blank\" rel=\"noopener\">No.2024\u2003\u78ba\u5b9a\u7533\u544a\u3092\u5fd8\u308c\u305f\u3068\u304d<\/a><\/p>\n<h3 id=\"bfs0qx3i5cs143iico5r73\">6-2.Q.\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u3067\u78ba\u5b9a\u7533\u544a\u304c\u3067\u304d\u305d\u3046\u306b\u306a\u3044\u3002\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u304b\u3002<\/h3>\n<p><strong>A.\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u304c\u3042\u308b\u5834\u5408\u306f\u671f\u9650\u5ef6\u9577\u7533\u8acb\u3092\u3057\u307e\u3057\u3087\u3046\u3002 <\/strong> <span style=\"font-size: 16px; color: #333333;\">\u7406\u7531\u304c\u89e3\u6c7a\u3057\u305f\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185\u307e\u3067\u3092\u500b\u5225\u6307\u5b9a\u3057\u3066\u3001\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span> \u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5730\u9707\u3001\u9632\u98a8\u3001\u8c6a\u96e8\u3001\u8c6a\u96ea\u3001\u7db1\u4e95\u3001\u843d\u96f7\u3001\u5730\u6ed1\u308a\u305d\u306e\u4ed6\u306e\u81ea\u7136\u73fe\u8c61\u306e\u7570\u5909\u306b\u3088\u308b\u707d\u5bb3<\/li>\n<li>\u706b\u707d\u3001\u706b\u85ac\u985e\u306e\u7206\u767a\u3001\u30ac\u30b9\u7206\u767a\u3001\u4ea4\u901a\u9014\u7d76\u305d\u306e\u4ed6\u306e\u4eba\u70ba\u306b\u3088\u308b\u7570\u5e38\u306a\u707d\u5bb3<\/li>\n<li>\u7533\u544a\u7b49\u3092\u3059\u308b\u8005\u306e\u91cd\u75be\u75c5\u4ed6\u3001\u81ea\u5df1\u306e\u8cac\u3081\u306b\u5e30\u3055\u306a\u3044\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u5b9f<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u7406\u7531\u4e00\u89a7\u3092\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u308f\u304b\u308b\u901a\u308a\u3001\u671f\u9650\u5ef6\u9577\u7533\u8acb\u304c\u3067\u304d\u308b\u306e\u306f\u672c\u5f53\u306b\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u3067\u3059\u3002 \u300c\u78ba\u5b9a\u7533\u544a\u306e\u6e96\u5099\u3092\u5931\u5ff5\u3057\u3066\u304a\u308a\u3001\u9593\u306b\u5408\u308f\u306a\u3044\u2026\u3002\u300d\u306f\u901a\u7528\u3057\u307e\u305b\u3093\u3002 \u25a0\u8a73\u7d30\u306f\u3053\u3061\u3089 <a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/kosei\/annai\/2834.htm\" target=\"_blank\" rel=\"noopener\">\u707d\u5bb3\u306b\u3088\u308b\u7533\u544a\u3001\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u5ef6\u9577\u7533\u8acb<\/a><\/p>\n<h2 id=\"5exyubi41ygse7b5xooq3s\">7.\u78ba\u5b9a\u7533\u544a\u3092\u81ea\u5206\u3067\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u3068\u611f\u3058\u305f\u3089\u3001\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3057\u3088\u3046<\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u81ea\u5206\u3067\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u3068\u611f\u3058\u305f\u3089\u3001<span class=\"f-marker-y\">\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7<\/span>\u3057\u307e\u3057\u3087\u3046\u3002 \u7a0e\u7406\u58eb\u306f\u540d\u524d\u306e\u901a\u308a\u56fd\u5bb6\u8cc7\u683c\u3092\u4fdd\u6709\u3059\u308b\u7a0e\u52d9\u306e\u5c02\u9580\u5bb6\u3067\u3059\u3002 \u307e\u305f\u3001<span style=\"font-size: medium; color: #2d344b;\">\u7a0e\u52d9\u7f72\u7b49\u306b\u5bfe\u3057\u3001\u6cd5\u5f8b\u306b\u57fa\u3065\u304d\u7533\u8acb\u3084\u7533\u544a\u306a\u3069\u306e\u63d0\u51fa\u3001\u5831\u544a\u3001\u7533\u51fa\u306a\u3069\u306e\u884c\u70ba\u3092\u4ee3\u884c\u3059\u308b\u7a0e\u52d9\u4ee3\u7406\u306f\u7a0e\u7406\u58eb\u306e\u72ec\u5360\u696d\u52d9\u3067\u3059\u3002 <\/span> \u7a0e\u7406\u58eb\u3078\u78ba\u5b9a\u7533\u544a\u3092\u4f9d\u983c\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u6642\u9593\u3092\u7bc0\u7d04\u3067\u304d\u308b<\/li>\n<li>\u6b63\u78ba\u306a\u5185\u5bb9\u3067\u7533\u544a\u3067\u304d\u308b<\/li>\n<li>\u7bc0\u7a0e\u304c\u671f\u5f85\u3067\u304d\u308b<\/li>\n<li>\u624b\u7d9a\u304d\u3060\u3051\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u4eca\u5f8c\u306e\u7bc0\u7a0e\u5bfe\u7b56\u306a\u3069\u306e\u76f8\u8ac7\u306b\u3082\u4e57\u3063\u3066\u304f\u308c\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u78ba\u5b9a\u7533\u544a\u306f\u660e\u78ba\u306a\u671f\u9650\u306e\u3042\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002 \u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3046\u3068\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u306a\u305f\u81ea\u8eab\u306b\u751f\u3058\u307e\u3059\u3002 \u300c\u78ba\u5b9a\u7533\u544a\u3001\u3069\u306e\u3088\u3046\u306b\u624b\u3092\u3064\u3051\u305f\u3089\u3044\u3044\u304b\u5206\u304b\u3089\u306a\u3044\u2026\u3002\u300d\u3068\u60a9\u3093\u3067\u3044\u308b\u4eba\u306f\u65e9\u3081\u306b\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"wxrrl5otctgvtucwch9rsa\">7-1.\u78ba\u5b9a\u7533\u544a\u306e\u3054\u76f8\u8ac7\u306f\u3001\u5e74\u9593\u5b9f\u7e3e14,361\u4ef6\u306e\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3078<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u3054\u76f8\u8ac7\u306f\u3001<span class=\"f-marker-y\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/span>\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002 \u78ba\u5b9a\u7533\u544a\u306f\u3054\u81ea\u8eab\u3067\u884c\u3046\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3057\u3001\u3069\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3082\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u696d\u52d9\u3067\u3059\u3002 \u3057\u304b\u3057\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u306f<span class=\"f-marker-y\">\u5e74\u9593\u5b9f\u7e3e14,361\u4ef6\u3068\u3044\u3046\u8c4a\u5bcc\u306a\u5b9f\u7e3e<\/span>\u304c\u3042\u308b\u305f\u3081\u3001\u200b<strong><span style=\"color: #e25041;\">\u7a0e\u984d\u63a7\u9664\u30fb\u7279\u4f8b\u3092\u9069\u5207\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u304a\u5ba2\u69d8\u304c\u7d0d\u7a0e\u3059\u3079\u304d\u7a0e\u984d\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b<\/span><\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u200b \u307e\u305f\u3001\u305d\u306e\u4ed6\u306b\u3082\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5f37\u307f\u304c\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u306f\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u4ef6\u6570\u306f\u5e74\u959314,361\u4ef6\uff01\u8c4a\u5bcc\u306a\u5b9f\u7e3e\u3068\u78ba\u304b\u306a\u30ce\u30a6\u30cf\u30a6\u304c\u3042\u308a\u307e\u3059<\/li>\n<li>\u5168\u56fd\u306b87\u62e0\u70b9\uff01\u3042\u306a\u305f\u306e\u81ea\u5b85\u3084\u8077\u5834\u306e\u8fd1\u304f\u3067\u76f8\u8ac7\u3067\u304d\u307e\u3059<\/li>\n<li>\u56fd\u7a0e\u5e81OB\u304c\u7d0490\u540d\u5728\u7c4d\uff01\u7a0e\u52d9\u8abf\u67fb\u3092\u610f\u8b58\u3057\u305f\u5bfe\u5fdc\u3092\u884c\u3044\u307e\u3059<\/li>\n<li>\u96fb\u8a71\u3068\u30e1\u30fc\u30eb\u3060\u3051\u3067\u5b8c\u7d50\u3067\u304d\u308b\uff01\u5bfe\u9762\u3092\u3054\u5e0c\u671b\u306e\u5834\u5408\u306f\u3082\u3061\u308d\u3093\u5bfe\u9762\u3067\u3082\u884c\u3048\u307e\u3059<\/li>\n<li>\u4f1a\u793e\u8a2d\u7acb\u30fb\u76f8\u7d9a\u306a\u3069\u78ba\u5b9a\u7533\u544a\u4ee5\u5916\u306e\u7a0e\u52d9\u306e\u76f8\u8ac7\u306b\u3082\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u5bfe\u5fdc\u3057\u307e\u3059<\/li>\n<\/ul>\n<\/div>\n<p>\u304a\u6c17\u8efd\u306b\u304a\u554f\u5408\u305b\u304f\u3060\u3055\u3044\u3002 \u25a0\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u5b9f\u7e3e\u306f2022\u5e7410\u6708\uff5e2023\u5e749\u6708\u306e\u7d2f\u8a08\u3067\u3059 <a href=\"https:\/\/www.ht-tax.or.jp\/newclient.php\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3000\u5e74\u9593\u5b9f\u7e3e<\/a><\/p>\n<h3 id=\"vr1csjw3k6d5vnrmf4s6tm\">7-2.\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3078\u306e\u3054\u76f8\u8ac7\u30fb\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3053\u3061\u3089<\/h3>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3078\u306e\u3054\u76f8\u8ac7\u30fb\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3053\u3061\u3089\u304b\u3089\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25a0\u96fb\u8a71\u3067\u3054\u76f8\u8ac7\u30fb\u304a\u554f\u3044\u5408\u308f\u305b <a href=\"tel:0120-016-128\">0120-016-128<\/a> \u53d7\u4ed8\u6642\u9593\uff1a24\u6642\u9593 \u5e74\u4e2d\u7121\u4f11\u3067\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25a0\u30e1\u30fc\u30eb\u3067\u3054\u76f8\u8ac7\u30fb\u304a\u554f\u3044\u5408\u308f\u305b <a href=\"https:\/\/www.ht-tax.or.jp\/startup\/contact\/\" target=\"_blank\" rel=\"noopener\">\u30e1\u30fc\u30eb\u3067\u76f8\u8ac7\u30fb\u554f\u3044\u5408\u308f\u305b\u3059\u308b<\/a><\/p>\n<\/div>\n<h2 id=\"tg6h55yursbt92qgt654p\">\uff18.\u307e\u3068\u3081<\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3088\u3046\u304b\u3001\u3057\u306a\u3044\u304b\u8ff7\u3063\u3066\u3044\u308b\u65b9\u3092\u5bfe\u8c61\u306b\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\u304b\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002 \u672c\u8a18\u4e8b\u306e\u5927\u5207\u306a\u30dd\u30a4\u30f3\u30c8\u3092\uff16\u70b9\u3001\u6700\u5f8c\u306b\u3082\u3046\u4e00\u5ea6\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"#7lvpen9u8miooppme0lqg\" target=\"_self\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u30684\u3064\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b<\/a><\/li>\n<li><a href=\"#g2zseqe8oju11fbyt3rq289\" target=\"_self\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\uff13\u3064\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u88ab\u308b<\/a><\/li>\n<li><a href=\"#b80258hza9fwgkn7onow\" target=\"_self\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3053\u3068\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u30d0\u30ec\u308b<\/a><\/li>\n<li><a href=\"#z25gl4glzkfjsgmxufo77h\" target=\"_self\" rel=\"noopener\">\u539f\u5247\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/a><\/li>\n<li><a href=\"#leqp787wupqbv4z0dq6kgb\" target=\"_self\" rel=\"noopener\">\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u4ee5\u5916\u306b\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4eba\u304c\u3044\u308b<\/a><\/li>\n<li><a href=\"#5exyubi41ygse7b5xooq3s\" target=\"_self\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u3092\u3054\u81ea\u8eab\u3067\u884c\u3046\u3053\u3068\u304c\u96e3\u3057\u3044\u3068\u611f\u3058\u305f\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-size: 16px; color: #333333;\">\u307f\u306a\u3055\u3093\u304c\u9069\u5207\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u3084\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u88ab\u308b\u3053\u3068\u306a\u304f\u3001\u4e8b\u696d\u3092\u5b89\u5fc3\u3057\u3066\u7d99\u7d9a\u3057\u3066\u3044\u304f\u3053\u3068\u3092\u5fc3\u304b\u3089\u9858\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3076\u3064\u3061\u3083\u3051\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3082\u30d0\u30ec\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\uff1f \u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3001\u3044\u3063\u305f\u3044\u3069\u3046\u306a\u308b\u3093\u3060\u308d\u3046\uff1f \u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306e\u307f\u306a\u3055\u3093\u306b\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u60f3\u3044\u304c\u5c11\u306a\u304b\u3089\u305a\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u5927\u5207\u306a\u3053\u3068\u306a\u306e\u3067\u3001\u6700\u521d\u306b\u304a\u4f1d\u3048\u3057\u307e\u3059 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":5099,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[22],"class_list":["post-5100","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounts-reports"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/5100","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/comments?post=5100"}],"version-history":[{"count":11,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/5100\/revisions"}],"predecessor-version":[{"id":6498,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/posts\/5100\/revisions\/6498"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/media\/5099"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/media?parent=5100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/wp-json\/wp\/v2\/categories?post=5100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}