{"id":6395,"date":"2024-08-22T09:02:14","date_gmt":"2024-08-22T00:02:14","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=6395"},"modified":"2024-08-22T09:04:51","modified_gmt":"2024-08-22T00:04:51","slug":"company-establishment-blue-tax-return","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/company-establishment-blue-tax-return","title":{"rendered":"\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306f\u9752\u8272\u7533\u544a\u3092\uff01\u9078\u629e\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3001\u624b\u7d9a\u304d\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<p><u>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3057\u305f\u3051\u3069\u3001\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3082\u9752\u8272\u7533\u544a\u3092\u3057\u305f\u65b9\u304c\u3088\u3044\u306e\u3060\u308d\u3046\u304b\uff1f<br 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#e25041;\">\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3001\u901f\u3084\u304b\u306b\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3082\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3059\u308b\u7406\u7531\u3092\u3001<u>\u9752\u8272\u7533\u544a\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u6574\u7406<\/u>\u3057\u306a\u304c\u3089\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u9752\u8272\u7533\u544a\u3092\u7533\u8acb\u3057\u3088\u3046\u3068\u601d\u3048\u305f\u65b9\u304c\u3059\u3050\u306b\u884c\u52d5\u306b\u79fb\u305b\u308b\u3088\u3046\u306b\u3001<u>\u9752\u8272\u7533\u544a\u3092\u7533\u8acb\u65b9\u6cd5<\/u>\u3082\u5408\u308f\u305b\u3066\u89e3\u8aac\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u304c\u5275\u696d\u671f\u306e\u7d4c\u55b6\u8005\u306e\u7686\u69d8\u306e\u304a\u5f79\u306b\u7acb\u3066\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"ikwf84q4djdieqa168xj9\">1.\u4f1a\u793e\u8a2d\u7acb\u3092\u3057\u305f\u3089\u901f\u3084\u304b\u306b\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3057\u3088\u3046<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/08\/v7ki0ux3ml-1720488523-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong><span style=\"color: #e25041;\">\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3089\u3001\u901f\u3084\u304b\u306b\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p>\u9752\u8272\u7533\u544a\u3068\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u65e5\u3005\u306e\u53d6\u5f15\u3092\u6240\u5b9a\u306e\u5e33\u7c3f\u306b\u8a18\u8f09\u3057\u3001\u305d\u308c\u306b\u57fa\u3065\u3044\u3066\u6b63\u3057\u3044\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u7a0e\u91d1\u306e\u9762\u3067\u69d8\u3005\u306a\u7279\u5178\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p>\u8a73\u3057\u304f\u306f<a href=\"#xck72eupicj0gymlbyz867\" target=\"_self\" rel=\"noopener\">\uff12\u7ae0<\/a>\u3067\u8aac\u660e\u3057\u307e\u3059\u304c\u3001<u>\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u3068\u3001\u7a0e\u91d1\u9762\u3067\u69d8\u3005\u306a\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u4e2d\u5c0f\u4f01\u696d\u3084\u65b0\u898f\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u6cd5\u4eba\u306b\u3068\u3063\u3066\u591a\u6570\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/u><br \/>\n<u>\u8907\u5f0f\u7c3f\u8a18\u3067\u8a18\u5e33\u3059\u308b\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8<\/u>\u3082\u9752\u8272\u7533\u544a\u306b\u306f\u3042\u308a\u307e\u3059\u304c\u3001<strong><span style=\"color: #e25041;\">\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3057\u305f\u3053\u3068\u3067\u5f97\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u306f\u308b\u304b\u306b\u4e0a\u56de\u3063\u3066\u3044\u308b<\/span><\/strong>\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001<strong><span style=\"color: #e25041;\">\u9752\u8272\u7533\u544a\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u7a0e\u7406\u58eb\u3092\u4e0a\u624b\u304f\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u89e3\u6d88\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/span><\/strong>\u3002\uff08<a href=\"#meev6uer5a0qn0hqm9dee\" target=\"_self\" rel=\"noopener\">\uff14\u7ae0<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\uff09<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3089\u3001\u901f\u3084\u304b\u306b\u3001\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<h4 class=\"attention-p\" id=\"4ksybucq8bu2dl3n5j7ryk\">\u203b\u6cd5\u4eba\u7a0e\u306f\u9752\u8272\u7533\u544a\u304c\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9<\/h4>\n<p class=\"attention-p\">\u7a0e\u52d9\u5927\u5b66\u6821\u306e\u7814\u7a76\u90e8\u6559\u80b2\u5b98\u3067\u3042\u308b\u65e5\u91ce\u96c5\u5f66\u6c0f\u304c\u66f8\u3044\u305f\u300c<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kenkyu\/ronsou\/60\/03\/pdf\/60-3.pdf\" target=\"_blank\" rel=\"noopener\">\u9752\u8272\u7533\u544a\u5236\u5ea6\u306e\u610f\u7fa9\u3068\u4eca\u5f8c\u306e\u5728\u308a\u65b9<\/a>\u300d\u3068\u3044\u3046\u8ad6\u6587\u306b\u3088\u308b\u3068\u3001<strong><span style=\"color: #e25041;\">\u666e\u901a\u6cd5\u4eba\u306e98%\u306f\u9752\u8272\u7533\u544a<\/span><\/strong>\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u306f\u767d\u8272\u7533\u544a\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u4eba\u3082\u3044\u307e\u3059\u304c\u3001<u>\u6cd5\u4eba\u3067\u306f\u9752\u8272\u7533\u544a\u304c\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9<\/u>\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<h2 id=\"xck72eupicj0gymlbyz867\">2.\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3082\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3082\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u30e1\u30ea\u30c3\u30c8\uff14\u3064\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u30e1\u30ea\u30c3\u30c8\uff11<\/th>\n<td style=\"width: 74.1878%;\">\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u30e1\u30ea\u30c3\u30c8\uff12<\/th>\n<td style=\"width: 74.1878%;\">\u6b20\u640d\u91d1\u306e\u7e70\u308a\u623b\u3057\u9084\u4ed8\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u30e1\u30ea\u30c3\u30c8\uff13<\/th>\n<td style=\"width: 74.1878%;\">30\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u4e00\u62ec\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u30e1\u30ea\u30c3\u30c8\uff14<\/th>\n<td style=\"width: 74.1878%;\">\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"b30rzisnp8v2tmkmcygs6i\">2-1.\u3010\u30e1\u30ea\u30c3\u30c81\u3011\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3067\u3001\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u3068\u306f\u3001<u>\u5f53\u671f\u767a\u751f\u3057\u305f\u8d64\u5b57\u306e\u91d1\u984d\u3092\u3001\u7fcc\u671f\u4ee5\u964d\u306e\u9ed2\u5b57\u306e\u91d1\u984d\u3068\u76f8\u6bba\u3057\u3066\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u6e1b\u3089\u3059\u3053\u3068<\/u>\u3067\u3059\u3002<\/p>\n<p>\u8a00\u8449\u3067\u8aac\u660e\u3059\u308b\u3068\u96e3\u3057\u3044\u306e\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8ab2\u7a0e\u6240\u5f97\u304c\u3042\u308b\u4f01\u696d\u3092\u4f8b\u306b\u8003\u3048\u3066\u307f\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u4ee4\u548c4\u5e74\u5ea6\uff1a\u8d64\u5b57100\u4e07\u5186<br \/>\n\u4ee4\u548c5\u5e74\u5ea6\uff1a\u9ed2\u5b5750\u4e07\u5186<\/p>\n<\/div>\n<p>\u4ee4\u548c5\u5e74\u5ea6\u306f50\u4e07\u5186\u306e\u9ed2\u5b57\u304c\u51fa\u3066\u3044\u308b\u305f\u3081\u3001\u9ed2\u5b57\u5206\u306e50\u4e07\u5186\u304c\u8ab2\u7a0e\u6240\u5f97\u3068\u306a\u308a\u3001\u6cd5\u4eba\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u3001\u4ee4\u548c4\u5e74\u306e\u5206\u306e\u8d64\u5b57100\u4e07\u5186\u306e\u3046\u306150\u4e07\u5186\u3092\u640d\u91d1\u3068\u3057\u3066\u4ee4\u548c5\u5e74\u5ea6\u306b\u7e70\u308a\u8d8a\u3057\u3001\u4ee4\u548c5\u5e74\u5ea6\u3082\u6cd5\u4eba\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/08\/f6dimq1lkzv-1719902454.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u306a\u304a\u3001<u>\u7e70\u8d8a\u671f\u9593\u306e\u4e0a\u9650\u306f10\u5e74\u3067\u3001\u9069\u7528\u3059\u308b\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u8981\u4ef6<\/u>\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u8981\u4ef6\u306e\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81HP\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5762.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.5762\u2003\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664<\/a><\/p>\n<h3 id=\"ojxcng0zok8250eobwbtk\">2-2.\u3010\u30e1\u30ea\u30c3\u30c82\u3011\u6b20\u640d\u91d1\u306e\u7e70\u308a\u623b\u3057\u9084\u4ed8\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3067\u3001\u6b20\u640d\u91d1\u306e\u7e70\u308a\u623b\u3057\u9084\u4ed8\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u6b20\u640d\u91d1\u306e\u7e70\u308a\u623b\u3057\u9084\u4ed8\u3068\u306f\u3001<u>\u904e\u53bb\u306b\u7533\u544a\u3057\u305f\u5e74\u5ea6\u306e\u9ed2\u5b57\u306b\u3055\u304b\u306e\u307c\u3063\u3066\u3001\u8d64\u5b57\u3092\u76f8\u6bba\u3067\u304d\u308b\u5236<\/u>\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u8a00\u8449\u3067\u8aac\u660e\u3059\u308b\u3068\u96e3\u3057\u3044\u306e\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8ab2\u7a0e\u6240\u5f97\u304c\u3042\u308b\u4f01\u696d\u3092\u4f8b\u306b\u8003\u3048\u3066\u307f\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u4ee4\u548c4\u5e74\u5ea6\uff1a\u9ed2\u5b57100\u4e07\u5186\uff08\u6cd5\u4eba\u7a0e20\u4e07\u5186\u7d0d\u4ed8\uff09<br \/>\n\u4ee4\u548c5\u5e74\u5ea6\uff1a\u8d64\u5b5750\u4e07\u5186<\/p>\n<\/div>\n<p>\u3053\u306e\u4f01\u696d\u306e\u5834\u5408\u3001\u4ee4\u548c4\u5e74\u5ea6\u306b\u53ce\u3081\u305f\u6cd5\u4eba\u7a0e20\u4e07\u5186\u306e\u3046\u3061\u300110\u4e07\u5186\u3092\u4ee4\u548c5\u5e74\u5ea6\u306b\u9084\u4ed8\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u6570\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u4ee4\u548c4\u5e74\u5ea6\u306b\u7d0d\u4ed8\u3057\u305f\u6cd5\u4eba\u7a0e20\u4e07\u5186\u00d7\u4ee4\u548c5\u5e74\u5ea6\u306e\u8d64\u5b5750\u4e07\u5186\u00f7\u4ee4\u548c4\u5e74\u5ea6\u306e\u9ed2\u5b57\uff1d10\u4e07\u5186<\/p>\n<\/div>\n<p>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5763.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u3000No.5763\u2003\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8<\/a><\/p>\n<h3 id=\"y49zvy7s7lsb0fiz95vo05\">2-3.\u3010\u30e1\u30ea\u30c3\u30c83\u301130\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u4e00\u62ec\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u3068\u300130\u4e07\u5e74\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u4e00\u62ec\u3067\u7d4c\u8cbb\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>10\u4e07\u5186\u4ee5\u4e0a\u306e\u3082\u306e\u306f\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u3001\u6570\u5e74\u306b\u308f\u305f\u3063\u3066\u8cbb\u7528\u304b\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u7a0e\u6cd5\u4e0a\u306e\u539f\u5247\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u3067\u3042\u308b\u306a\u3069\u306e\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u300130\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u907a\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u62ec\u3057\u3066\u305d\u306e\u5e74\u5ea6\u306e\u8cbb\u7528\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u671f\u9593\u30c8\u30fc\u30bf\u30eb\u3067\u307f\u305f\u8cbb\u7528\u3067\u304d\u308b\u91d1\u984d\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u304c\u3001<u>\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3067\u6e1b\u4fa1\u511f\u5374\u3092\u524d\u5012\u3057\u3067\u304d\u307e\u3059\u3002\u4f1a\u793e\u8a2d\u7acb\u5f53\u521d\u306a\u3069\u306e\u8cc7\u91d1\u7e70\u308a\u304c\u82e6\u3057\u3044\u6642\u306a\u3069\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u524d\u5012\u3057\u3001\u76f4\u8fd1\u306e\u6cd5\u4eba\u7a0e\u306e\u652f\u6255\u3044\u3092\u6291\u3048\u308b\u3053\u3068\u3067\u624b\u5143\u306b\u73fe\u91d1\u3092\u6b8b\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u306a\u304a\u3001\u4e0a\u9650\u306f\u5e74\u9593\u5408\u8a08300\u4e07\u5186\u307e\u3067\u3067\u3059\u3002<\/p>\n<p>\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm\" target=\"_blank\" rel=\"noopener\">No.5408\u2003\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b<\/a><\/p>\n<h3 id=\"el4a5hw4vz7uqqry5vvd\">2-4.\u3010\u30e1\u30ea\u30c3\u30c84\u3011\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u3068\u3001\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3068\u306f\u3001\u65b0\u54c1\u306e\u6a5f\u68b0\u30fb\u88c5\u7f6e\u306a\u3069\u3092\u53d6\u5f97\u3001\u307e\u305f\u306f\u88fd\u4f5c\u3057\u3066\u56fd\u5185\u306b\u3042\u308b\u88fd\u9020\u696d\u3001\u5efa\u8a2d\u696d\u306a\u3069\u306e\u6307\u5b9a\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u6307\u5b9a\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u7279\u5225\u511f\u5374\u307e\u305f\u306f\u7a0e\u984d\u63a7\u9664\u3092\u8a8d\u3081\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u511f\u5374\u9650\u5ea6\u984d\u306f\u3001<u>\u666e\u901a\u511f\u5374\u9650\u5ea6\u984d\u306b30%\u76f8\u5f53\u984d\u306e\u7279\u5225\u511f\u5374\u9650\u5ea6\u984d\u3092\u52a0\u3048\u305f\u91d1\u984d<\/u>\u306b\u306a\u308a\u307e\u3059\u3057\u3001<u>\u57fa\u6e96\u53d6\u5f97\u4fa1\u984d\u306e7\uff05\u76f8\u5f53\u984d\u3092\u6cd5\u4eba\u7a0e\u984d\u304b\u3089\u63a7\u9664<\/u>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u56fd\u304c\u4e2d\u5c0f\u4f01\u696d\u306e\u6295\u8cc7\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306b\u306f\u3058\u3081\u305f\u3082\u306e\u3067\u3001<span style=\"font-size: 16px; color: #333333;\">\u4ee4\u548c7\u5e743\u670831\u65e5\u307e\u3067\u306e\u671f\u9593\u9650\u5b9a\u306e\u5236\u5ea6\u3067\u3059\u3002<\/span><\/p>\n<h2 id=\"x5vklb11kded9plrr1fuqd\">3.\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3082\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3082\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001<span style=\"font-size: 16px; color: #e25041;\"><strong>\u8907\u5f0f\u7c3f\u8a18\u3067\u8a18\u5e33\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3001\u7d4c\u7406\u51e6\u7406\u306b\u624b\u9593\u6687\u304c\u304b\u304b\u308b\u3053\u3068<\/strong><\/span><span style=\"font-size: 16px; color: #333333;\">\u3067\u3059\u3002<\/span><\/p>\n<p>\u8907\u5f0f\u7c3f\u8a18\u3068\u306f\u3001\u3059\u3079\u3066\u306e\u53d6\u5f15\u3092\u4ed5\u8a33\u3057\u3066\u8a18\u9332\u30fb\u96c6\u8a08\u3059\u308b\u8a18\u5e33\u65b9\u6cd5\u3067\u3059\u3002<br \/>\n\u5358\u5f0f\u7c3f\u8a18\u306f\u53ce\u5165\u3068\u652f\u51fa\u306e\u307f\u3092\u8a18\u9332\u3057\u307e\u3059\u304c\u3001<u>\u8907\u5f0f\u7c3f\u8a18\u306f\u8cc7\u7523\u304a\u3088\u3073\u8ca0\u50b5\u306e\u5897\u6e1b\u3082\u542b\u3081\u3066\u4e8c\u91cd\u306b\u8a18\u5e33\u3059\u308b\u306e\u3067\u3001\u7d4c\u7406\u51e6\u7406\u306b\u624b\u9593\u6687\u304c\u304b\u304b\u308a\u307e\u3059<\/u>\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<a href=\"#ikwf84q4djdieqa168xj9\" target=\"_self\" rel=\"noopener\">\uff11\u7ae0<\/a>\u3067\u304a\u4f1d\u3048\u3057\u305f\u901a\u308a\u3001<span style=\"font-size: 16px; color: #e25041;\"><strong>\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3057\u305f\u3053\u3068\u3067\u5f97\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u306f\u308b\u304b\u306b\u4e0a\u56de\u3063\u3066\u3044\u308b\u3068\u8a00\u3048\u307e\u3059<\/strong><\/span><span style=\"font-size: 16px; color: #333333;\">\u3002\u307e\u305f\u3001<\/span>\u666e\u901a\u6cd5\u4eba\u306e98%\u306f\u9752\u8272\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8907\u5f0f\u7c3f\u8a18\u3067\u7d4c\u7406\u696d\u51e6\u7406\u3092\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001<span style=\"font-size: 16px; color: #333333;\"><u>\u8907\u5f0f\u7c3f\u8a18\u3092\u884c\u3046\u624b\u9593\u6687\u306f\u4f1a\u793e\u3092\u7d4c\u55b6\u3057\u3066\u3044\u304f\u4e0a\u3067\u306f\u5fc5\u8981\u306a\u52aa\u529b\u3068\u8a00\u3048\u308b<\/u>\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2 id=\"meev6uer5a0qn0hqm9dee\">4.\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306f\u3001\u7a0e\u7406\u58eb\u306b\u7d4c\u7406\u4ee3\u884c\u3092\u4f9d\u983c\u3057\u305f\u4e0a\u3067\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306f\u3001\u7a0e\u7406\u58eb\u306b\u7d4c\u7406\u4ee3\u884c\u3092\u4f9d\u983c\u3057\u305f\u4e0a\u3067\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u304a\u4f1d\u3048\u3057\u3066\u307e\u3059\u901a\u308a\u3001\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u3068\u3001\u7a0e\u91d1\u9762\u3067\u69d8\u3005\u306a\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u4e2d\u5c0f\u4f01\u696d\u3084\u65b0\u898f\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u6cd5\u4eba\u306b\u3068\u3063\u3066\u591a\u6570\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u8907\u5f0f\u7c3f\u8a18\u3067\u8a18\u5e33\u3059\u308b\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3057\u305f\u3053\u3068\u3067\u5f97\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u306f\u308b\u304b\u306b\u4e0a\u56de\u3063\u3066\u3044\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p><u>\u3082\u3057\u3001\u3042\u306a\u305f\u304c\u8907\u5f0f\u7c3f\u8a18\u3067\u8a18\u5e33\u3059\u308b\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u7406\u7531\u306b\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3092\u8ff7\u3063\u3066\u3044\u308b<\/u>\u306e\u3067\u3042\u308c\u3070\u3001<strong><span style=\"color: #e25041;\">\u7a0e\u7406\u58eb\u306b\u7d4c\u7406\u4ee3\u884c\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u6255\u62ed\u3057\u3001\u9752\u8272\u7533\u544a\u3092\u9078\u629e<\/span><\/strong>\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u5275\u696d\u671f\u306e\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u3001\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3067\u5f97\u3089\u308c\u308b\u7a0e\u91d1\u9762\u306e\u512a\u9047\u63aa\u7f6e\u306f\u3001\u4e8b\u696d\u3092\u8ecc\u9053\u306b\u4e57\u305b\u308b\u305f\u3081\u306e\u5927\u304d\u306a\u624b\u52a9\u3051\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\n\u307e\u305f\u3001\u5275\u696d\u671f\u306e\u7d4c\u55b6\u8005\u306f\u3001\u672c\u696d\u306b\u6ce8\u529b\u3057\u3066\u5b89\u5b9a\u7684\u306b\u58f2\u308a\u4e0a\u3052\u3092\u7acb\u3066\u3089\u308c\u308b\u3088\u3046\u306b\u3059\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><u>\u7d4c\u7406\u696d\u52d9\u3092\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308c\u3070\u3001\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3057\u3066<span style=\"font-size: 16px; color: #333333;\">\u7a0e\u91d1\u9762\u306e\u512a\u9047\u63aa\u7f6e\u3092\u5f97\u308b\u4ee5\u5916\u306b\u3082<\/span>\u3001\u672c\u696d\u306b\u6ce8\u529b\u3067\u304d\u308b\u30ea\u30bd\u30fc\u30b9\u304c\u78ba\u4fdd\u3067\u304d\u308b\u306a\u3069\u5b09\u3057\u3044\u30e1\u30ea\u30c3\u30c8\u304c<\/u><u>\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u5b9f\u969b\u306b\u5f53\u793e\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u304a\u5ba2\u69d8\u306e\u4e2d\u306b\u306f\u3001\u8907\u5f0f\u7c3f\u8a18\u306e\u8a18\u5e33\u306a\u3069\u6163\u308c\u306a\u3044\u7d4c\u7406\u696d\u52d9\u306b\u8ffd\u308f\u308c\u3066\u3044\u305f\u304c\u3001\u5f0a\u793e\u306b\u7d4c\u7406\u696d\u52d9\u306e\u4ee3\u884c\u3092\u4f9d\u983c\u3057\u305f\u3068\u3053\u308d\u3001\u5275\u696d\u5f53\u521d\u306e\u5fd9\u3057\u3044\u6642\u671f\u3092\u4e57\u308a\u8d8a\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u65b9\u3068\u3044\u3046\u65b9\u304c\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u3053\u306e\u65b9\u306f\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p class=\"attention-p\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/08\/8v9l24lfyqk-1718583653-1720152158.png\" class=\"fr-draggable\" \/><\/p>\n<\/div>\n<p>\u25a0<a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/request-all-taxes\">\u7d4c\u55b6\u8005\u306e\u65b9\u3078\uff5c\u6cd5\u4eba\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306f\u7a0e\u7406\u58eb\u306b\u4e38\u6295\u3052\u3067\u304d\u308b\uff1f<\/a><\/p>\n<h2 id=\"6sv79f6azzjfgukxv63bc\">5.\u6cd5\u4eba\u306e\u9752\u8272\u7533\u544a\u306e\u624b\u7d9a\u304d\u65b9\u6cd5<\/h2>\n<p>\u6cd5\u4eba\u306e\u9752\u8272\u7533\u544a\u306e\u624b\u7d9a\u304d\u65b9\u6cd5\u3092\u30b9\u30c6\u30c3\u30d7\u5f62\u5f0f\u3067\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d7\uff11<\/th>\n<td style=\"width: 569.162px;\">\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u8a18\u8f09\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d7\uff12<\/th>\n<td style=\"width: 569.162px;\">\u4f1a\u793e\u8a2d\u7acb\u304b\u3089\uff13\u30f6\u6708\u4ee5\u5185\u306b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u30b9\u30c6\u30c3\u30d7\uff13<\/th>\n<td style=\"width: 569.162px;\">\u9752\u8272\u7533\u544a\u304c\u627f\u8a8d\u3055\u308c\u305f\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"4t84q7nklfqprg8pf1uifi\">5-1.\u3010\u30b9\u30c6\u30c3\u30d7\uff11\u3011\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u8a18\u8f09\u3059\u308b<\/h3>\n<p>\u307e\u305a\u306f\u3001<strong><span style=\"color: #e25041;\">\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u8a18\u8f09<\/span><\/strong>\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u307f\u306a\u3055\u3093\u304c\u66f8\u304f\u3068\u304d\u306e\u30ac\u30a4\u30c9\u3068\u306a\u308b\u3088\u3046\u306b\u3001\u5404\u9805\u76ee\u306b\u4f55\u3092\u66f8\u3051\u3070\u3088\u3044\u306e\u304b\u3001\u2460\uff5e\u246e\u307e\u3067\u306e\u756a\u53f7\u3092\u3075\u3063\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306f\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u306eHP\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_14.htm\" target=\"_blank\" rel=\"noopener\">\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u7533\u8acb\u66f8<\/a><\/p>\n<\/div>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2024\/08\/ctmzhxoc2y-1720153293.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 24.4792%; background-color: #efefef;\">\u2460\u65e5\u4ed8<\/td>\n<td style=\"width: 75.3906%;\">\u7a0e\u52d9\u7f72\u306b\u6301\u53c2\u3059\u308b\u65e5\u3001\u307e\u305f\u306f\u90f5\u9001\u3059\u308b\u65e5\u3092\u8a18\u8f09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4792%; background-color: #efefef;\">\u2461\u7a0e\u52d9\u7f72\u6bbf<\/td>\n<td style=\"width: 75.3906%;\">\u8a2d\u7acb\u3057\u305f\u4f1a\u793e\u306e\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u540d\u3092\u8a18\u8f09<br \/>\n\u25a0\u691c\u7d22\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/access\/map.htm\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u7f72\u306e\u6240\u5728\u5730\u306a\u3069\u3092\u77e5\u308a\u305f\u3044\u65b9<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4792%; background-color: #efefef;\">\u2462\u7d0d\u7a0e\u5730<\/td>\n<td style=\"width: 75.3906%;\">\u8a2d\u7acb\u3057\u305f\u4f1a\u793e\u306e\u6240\u5728\u5730\u3068\u96fb\u8a71\u756a\u53f7\u3092\u8a18\u8f09<br \/>\n\uff08\u56fa\u5b9a\u96fb\u8a71\u304c\u306a\u3051\u308c\u3070\u3001\u643a\u5e2f\u96fb\u8a71\u3082\u53ef\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4792%; background-color: #efefef;\">\u2463\u6cd5\u4eba\u540d\u7b49<\/td>\n<td style=\"width: 75.3906%;\">\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\uff08\u767b\u8a18\u7c3f\u8b04\u672c\uff09\u3092\u898b\u306a\u304c\u3089\u6b63\u78ba\u306b\u8a18\u8f09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4792%; background-color: #efefef;\">\u2464\u6cd5\u4eba\u756a\u53f7\u7b49<\/td>\n<td style=\"width: 75.3906%;\">\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\uff08\u767b\u8a18\u7c3f\u8b04\u672c\uff09\u3092\u898b\u306a\u304c\u3089\u6b63\u78ba\u306b\u8a18\u8f09<br \/>\n\u25a0\u4ee5\u4e0b\u306e\u30da\u30fc\u30b8\u304b\u3089\u3082\u78ba\u8a8d\u3067\u304d\u308b<br \/>\n<a href=\"https:\/\/www.houjin-bangou.nta.go.jp\/\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u6cd5\u4eba\u756a\u53f7\u516c\u8868\u30b5\u30a4\u30c8<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4792%; background-color: #efefef;\">\u2465\u4ee3\u8868\u7684\u6c0f\u540d<\/td>\n<td style=\"width: 75.3906%;\">\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\uff08\u767b\u8a18\u7c3f\u8b04\u672c\uff09\u3092\u898b\u306a\u304c\u3089\u6b63\u78ba\u306b\u8a18\u8f09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4792%; background-color: #efefef;\">\u2466\u4ee3\u8868\u7684\u4f4f\u6240<\/td>\n<td style=\"width: 75.3906%;\">\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\uff08\u767b\u8a18\u7c3f\u8b04\u672c\uff09\u3092\u898b\u306a\u304c\u3089\u6b63\u78ba\u306b\u8a18\u8f09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4792%; background-color: #efefef;\">\u2467\u4e8b\u696d\u7a2e\u76ee<\/td>\n<td style=\"width: 75.3906%;\">\u5b9a\u6b3e\u3092\u898b\u306a\u304c\u3089\u8a18\u8f09<br \/>\n\u4e8b\u696d\u7a2e\u76ee\u306e\u6570\u304c\u591a\u3044\u5834\u5408\u306f\u3001\u4e3b\u306a\u3082\u306e\u306b\u7d5e\u3063\u3066\u8a18\u8f09\u3057\u3066\u53ef<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4792%; background-color: #efefef;\">\u2468\u8cc7\u672c\u91d1\u53c8\u306f\u51fa\u8cc7\u91d1\u984d<\/td>\n<td style=\"width: 75.3906%;\">\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\uff08\u767b\u8a18\u7c3f\u8b04\u672c\uff09\u3092\u898b\u306a\u304c\u3089\u6b63\u78ba\u306b\u8a18\u8f09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4792%; background-color: #efefef;\">\u2469\u81ea\u4ee4\u548c\u5e74\u6708\u65e5\uff5e<br \/>\n\u81f3\u4ee4\u548c\u5e74\u6708\u65e5<\/td>\n<td style=\"width: 75.3906%;\">\u9752\u8272\u7533\u544a\u3092\u958b\u59cb\u3057\u305f\u3044\u5e74\u5ea6\u3092\u8a18\u8f09<br \/>\n\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3001\u6700\u521d\u306e\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u305d\u306e\u5e74\u5ea6\u3092\u8a18\u8f09\u4f8b\uff09\u4ee4\u548c6\u5e744\u67081\u65e5\u3000\u4f1a\u793e\u8a2d\u7acb\u3001\u6c7a\u7b97\u671f\u304c3\u6708\u306e\u5834\u5408<br \/>\n\u2192\u81ea\u4ee4\u548c6\u5e744\u67081\u65e5\uff5e\u81f3\u4ee4\u548c7\u5e743\u670831\u65e5<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4792%; background-color: #efefef;\">\u246a\u8a18\uff11<\/td>\n<td style=\"width: 75.3906%;\">\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3001\u6700\u521d\u306e\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3057\u305f\u3044\u5834\u5408\u306f\uff12\u3064\u76ee\u306e\u25a1\u306b\u2713<br \/>\n<span style=\"font-size: 16px; color: #22254c;\">\u65e5\u4ed8\u6b04\u306b\u306f\u3001\u4f1a\u793e\u8a2d\u7acb\u5e74\u6708\u65e5\u3092\u8a18\u8f09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4792%; background-color: #efefef;\">\u246b\u8a18\uff12.\u53c2\u8003\u6642\u52b9<br \/>\n(1)\u5e33\u7c3f\u7d44\u7e54\u306e\u72b6\u6cc1<\/td>\n<td style=\"width: 75.3906%;\"><span style=\"font-size: 16px; color: #22254c;\">\u30fb\u300c\u4f1d\u7968\u53c8\u306f\u5e33\u7c3f\u540d\u300d\u306e\u6b04\u306b\u306f\u3001\u307e\u305a\u7dcf\u52d8\u5b9a\u5143\u5e33\u30fb\u4ed5\u8a33\u5e33\uff08\u9752\u8272\u7533\u544a\u3067\u306f\u4f5c\u6210\u304c\u5fc5\u9808\uff09\u3092\u8a18\u8f09\uff08<\/span>\u305d\u306e\u4ed6\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u3084\u9810\u91d1\u51fa\u7d0d\u5e33\u306a\u3069\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u306f\u5408\u308f\u305b\u3066\u8a18\u8f09\uff09<br \/>\n\u30fb\u300c\u5de6\u306e\u5e33\u7c3f\u306e\u5f62\u614b\u300d\u6b04\u306f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u30fb\u30ce\u30fc\u30c8\u30fb\u30a8\u30af\u30bb\u30eb\u306a\u3069\u5b9f\u614b\u306b\u5373\u3057\u3066\u8a18\u8f09<br \/>\n\u30fb\u8a18\u5e33\u306e\u6642\u671f\u306f\u3001\u6bce\u5e74\u30fb\u56db\u534a\u671f\u30fb\u6bce\u6708\u30fb\u6bce\u9031\u30fb\u968f\u6642\u306a\u3069\u3001\u5b9f\u614b\u306b\u5408\u308f\u305b\u3066\u8a18\u8f09\u3002\uff08\u3042\u304f\u307e\u3067\u3082\u7533\u8acb\u66f8\u63d0\u51fa\u6642\u306e\u4e88\u5b9a\u306a\u306e\u3067\u3001\u305d\u306e\u5f8c\u3001\u696d\u52d9\u306e\u90fd\u5408\u3067\u5909\u66f4\u3057\u3066\u3082\u554f\u984c\u306f\u306a\u3044\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4792%; background-color: #efefef;\">\u246c\u7279\u5225\u306a\u8a18\u5e33\u65b9\u6cd5\u306e<br \/>\n\u63a1\u7528\u306e\u6709\u7121<\/td>\n<td style=\"width: 75.3906%;\">\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u3084\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u4f7f\u3046\u5834\u5408\u306f\u3001\u300c\u96fb\u5b50\u8a08\u7b97\u6a5f\u5229\u7528\u300d\u3044\u2713\u3092\u5165\u308c\u308b\u3002\u305d\u308c\u4ee5\u5916\u306e\u5834\u5408\u306f\u3001\u2713\u306e\u5fc5\u8981\u306f\u306a\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4792%; background-color: #efefef;\">\u246b\u7a0e\u7406\u58eb\u304c\u95a2\u4e0e\u3057\u3066<br \/>\n\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b<br \/>\n\u95a2\u4e0e\u5ea6\u5408\u3044<\/td>\n<td style=\"width: 75.3906%;\"><span style=\"font-size: 16px; color: #22254c;\">\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u4f1d\u7968\u6574\u7406\u304b\u3089\u306e\u4e00\u5207\u306e\u4e8b\u52d9\u300d\u300c\u8a18\u5e33\u304b\u3089\u7dcf\u52d8\u5b9a\u5143\u5e33\u4f5c\u6210\u307e\u3067\u4e00\u5207\u306e\u4e8b\u52d9\u300d\u306a\u3069\u3001\u5b9f\u614b\u306b\u5408\u308f\u305b\u3066\u8a18\u8f09\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.4792%; background-color: #efefef;\">\u246c\u7a0e\u7406\u58eb\u7f72\u540d<\/td>\n<td style=\"width: 75.3906%;\">\u3053\u306e\u7533\u8acb\u66f8\u3092\u7a0e\u7406\u58eb\u304c\u4f5c\u6210\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u7a0e\u7406\u58eb\u306e\u81ea\u7b46\u306b\u3088\u308b\u7f72\u540d\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"gegq2pc8oy3zs65966we\">5-2.\u3010\u30b9\u30c6\u30c3\u30d7\uff12\u3011\u4f1a\u793e\u8a2d\u7acb\u304b\u3089\uff13\u30f6\u6708\u4ee5\u5185\u306b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b<\/h3>\n<p>\u30b9\u30c6\u30c3\u30d7\uff11\u3067\u4f5c\u6210\u3057\u305f\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u3001<u>\u4f1a\u793e\u8a2d\u7acb\u304b\u3089\uff13\u30f6\u6708\u4ee5\u5185<\/u>\u306b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n<span style=\"font-size: 15px; color: #333333;\">\u8a2d\u7acb\u304b\u30893\u30f6\u6708\u4ee5\u5185\u306b\u4e8b\u696d\u5e74\u5ea6\u304c\u5909\u308f\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u524d\u65e5\u307e\u3067\u306e\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 24.4792%;\">\u63d0\u51fa\u5148<\/th>\n<td style=\"width: 75.3906%;\"><span style=\"font-size: 16px; color: #333333;\">\u4f1a\u793e\u306e\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u25a0\u7a0e\u52d9\u7f72\u3092\u691c\u7d22\u3057\u305f\u3044\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u306eHP\u3067\u691c\u7d22<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u3000<\/span><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/access\/map.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px; color: #333333;\">\u7a0e\u52d9\u7f72\u306e\u6240\u5728\u5730\u306a\u3069\u3092\u77e5\u308a\u305f\u3044\u65b9<\/span><\/a><span style=\"font-size: 16px; color: #333333;\"><\/span><span style=\"font-size: 16px; color: #333333;\"><\/span><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 24.4792%;\">\u63d0\u51fa\u65b9\u6cd5<\/th>\n<td style=\"width: 75.3906%;\"><span style=\"font-size: 15px; color: #333333;\">\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3078\u6301\u53c2\u3082\u3057\u304f\u306f\u90f5\u9001<\/span><br \/>\n\u203b\u90f5\u9001\u306e\u5834\u5408\u306f\u666e\u901a\u90f5\u4fbf\u3088\u308a\u3082\u3001\u30ec\u30bf\u30fc\u30d1\u30c3\u30af\u3084\u7c21\u6613\u66f8\u7559\u3067\u9001\u3063\u305f\u65b9\u304c\u5b89\u5fc3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"u3al126blig2mygdf6wat9\">5-3.\u3010\u30b9\u30c6\u30c3\u30d7\uff13\u3011\u9752\u8272\u7533\u544a\u304c\u627f\u8a8d\u3055\u308c\u305f\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u6700\u5f8c\u306b<strong><span style=\"color: #e25041;\">\u9752\u8272\u7533\u544a\u304c\u627f\u8a8d\u3055\u308c\u305f\u3053\u3068\u3092\u78ba\u8a8d<\/span><\/strong>\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u63d0\u51fa\u3057\u305f\u6708\u306e\u7fcc\u6708\u672b\u307e\u3067\u306b\u300c\u627f\u8a8d\u4e0d\u53ef\u300d\u306e\u901a\u77e5\u304c\u306a\u3051\u308c\u3070\u3001\u9752\u8272\u7533\u544a\u304c\u627f\u8a8d\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: medium; color: #2d344b;\">\u4f1a\u793e\u8a2d\u7acb\u3068\u540c\u6642\u306e\u7533\u8acb\u3067\u3042\u308c\u3070\u3001\u3088\u307b\u3069\u306e\u3053\u3068\u304c\u306a\u3044\u304b\u304e\u308a\u627f\u8a8d\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"sc3p4hi4krsz7wbis3d3n\">6.\u6cd5\u4eba\u306e\u9752\u8272\u7533\u544a\u306b\u304a\u3051\u308b\u3088\u304f\u3042\u308bQ\uff06A<\/h2>\n<p>\u6cd5\u4eba\u306e\u9752\u8272\u7533\u544a\u306b\u304a\u3051\u308b\u3088\u304f\u3042\u308bQ\uff06A\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"ghnhg4vhitwxrmxsg9tie\"><span style=\"font-size: 24px; color: #000000;\">Q.\u9752\u8272\u7533\u544a\u306e\u7533\u8acb\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u304b\u3063\u305f\u3089\u3001\u3069\u3046\u306a\u308b\u306e\u304b<\/span><\/h3>\n<p><span style=\"font-size: medium; color: #333333;\"><u>\u4f1a\u793e\u8a2d\u7acb\u5f8c\u3001\u6700\u521d\u306e\u5e74\u5ea6\u304b\u3089\u9752\u8272\u7533\u544a\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/u><\/span><u><br \/>\n\u6b21\u306e\u5e74\u5ea6\u304b\u3089\u306e\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306f\u3001\u5fc5\u305a\u4f1a\u793e\u8a2d\u7acb\u304b\u3089\uff13\u30f6\u6708\u4ee5\u5185\u306b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\uff08\u8a2d\u7acb\u304b\u30893\u30f6\u6708\u4ee5\u5185\u306b\u4e8b\u696d\u5e74\u5ea6\u304c\u5909\u308f\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u524d\u65e5\u307e\u3067\u306e\u63d0\u51fa\u3059\u308c\u3070\u5927\u4e08\u592b\u3067\u3059\u3002\uff09<\/p>\n<h3 id=\"ris6plcrthd6lyp9e7urc7\"><span style=\"font-size: 24px; color: #000000;\">Q.\u9752\u8272\u7533\u544a\u306e\u7533\u8acb\u306f\u4f1a\u793e\u8a2d\u7acb\u5f53\u521d\u3057\u304b\u3067\u304d\u306a\u3044\u306e\u304b<\/span><\/h3>\n<p><u>\u4f1a\u793e\u8a2d\u7acb\u5f53\u521d\u3067\u306a\u304f\u3066\u3082\u3001\u9752\u8272\u7533\u544a\u3092\u7533\u8acb\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<p>\u3057\u304b\u3057\u3001\uff12\u7ae0\u3067\u7d39\u4ecb\u3057\u305f\u901a\u308a\u3001\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u3068\u3001\u7a0e\u91d1\u9762\u3067\u69d8\u3005\u306a\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u4e2d\u5c0f\u4f01\u696d\u3084\u65b0\u898f\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u6cd5\u4eba\u306b\u3068\u3063\u3066\u591a\u6570\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u3001\u9752\u8272\u7533\u544a\u3092\u7533\u8acb\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"k7a6yud2flewpkrjxtpopr\"><span style=\"font-size: 24px; color: #000000;\">Q.\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3057\u3066\u3044\u305f\u304c\u3001\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306f\u6cd5\u4eba\u306e\u9752\u8272\u7533\u544a\u306e\u624b\u7d9a\u304d\u3082\u5fc5\u8981\u304b<\/span><\/h3>\n<p><u>\u5fc5\u8981\u3067\u3059\u3002<\/u><\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6642\u306b\u9078\u629e\u3057\u3066\u3044\u305f\u9752\u8272\u7533\u544a\u306f\u3001\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u3082\u306e\u3067\u3059\u3002<br \/>\n\u6cd5\u4eba\u8a2d\u7acb\u5f8c\u306b\u7533\u8acb\u3059\u3079\u304d\u9752\u8272\u7533\u544a\u306f\u6cd5\u4eba\u7a0e\u306e\u3082\u306e\u3067\u3059\u306e\u3079\u3001\u540d\u524d\u306f\u4f3c\u3066\u3044\u307e\u3059\u304c\u5168\u304f\u306e\u5225\u7269\u3067\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6642\u306b\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3057\u3066\u3044\u3066\u3082\u3001\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306f\u901f\u3084\u304b\u306b\u9752\u8272\u7533\u544a\u306e\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 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