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class=\"f-marker-y\">\u624b\u7d9a\u304d\u304c\u9045\u308c\u308b\u3068\u3001\u4e00\u6642\u7684\u306b\u533b\u7642\u8cbb\u304c\u5168\u984d\u81ea\u5df1\u8ca0\u62c5\u306b\u306a\u3063\u305f\u308a\u3001\u3042\u3068\u304b\u3089\u4fdd\u967a\u6599\u304c\u8acb\u6c42\u3055\u308c\u305f\u308a\u3059\u308b\u30ea\u30b9\u30af\u3082\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p>\u5f79\u6240\u306b\u306f\u8ee2\u5165\u5c4a\u3092\u51fa\u3057\u306b\u884c\u304f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u5207\u308a\u66ff\u3048\u3082\u540c\u6642\u306b\u6e08\u307e\u305b\u3066\u3057\u307e\u3046\u3068\u3001\u5f80\u5fa9\u306e\u624b\u9593\u3092\u6e1b\u3089\u3057\u3064\u3064\u3001\u652f\u6255\u3044\u30c8\u30e9\u30d6\u30eb\u3084\u4fdd\u967a\u8a3c\u306e\u7a7a\u767d\u671f\u9593\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n<h3>1-4.\u56fd\u6c11\u5e74\u91d1\u306e\u4f4f\u6240\u5909\u66f4\u624b\u7d9a\u304d\u3092\u884c\u3046<\/h3>\n<p>\u81ea\u55b6\u696d\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\uff08\u7b2c1\u53f7\u88ab\u4fdd\u967a\u8005\uff09\u306e\u5834\u5408\u3001\u56fd\u6c11\u5e74\u91d1\u306e\u4f4f\u6240\u5909\u66f4\u306f\u539f\u5247\u3068\u3057\u3066\u624b\u7d9a\u304d\u4e0d\u8981\u3067\u3059\u3002\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3068\u57fa\u790e\u5e74\u91d1\u756a\u53f7\u304c\u7d10\u4ed8\u3044\u3066\u3044\u308b\u4eba\u3067\u3042\u308c\u3070\u3001\u5f79\u6240\u306b\u300c\u8ee2\u5165\u5c4a\u300d\u3084\u300c\u8ee2\u5c45\u5c4a\u300d\u3092\u63d0\u51fa\u3059\u308b\u3060\u3051\u3067\u3001\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306e\u767b\u9332\u4f4f\u6240\u3082\u81ea\u52d5\u7684\u306b\u66f4\u65b0\u3055\u308c\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u308f\u3056\u308f\u3056\u5e74\u91d1\u7a93\u53e3\u306b\u4e26\u3093\u3067\u500b\u5225\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong><span class=\"f-marker-y\">\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u5f53\u3066\u306f\u307e\u308b\u300c\u4f8b\u5916\u7684\u306a\u30b1\u30fc\u30b9\u300d\u306e\u307f\u3001\u5f79\u6240\u306e\u56fd\u6c11\u5e74\u91d1\u7a93\u53e3\u3067\u306e\u4f4f\u6240\u5909\u66f4\u5c4a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/strong><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3068\u57fa\u790e\u5e74\u91d1\u756a\u53f7\u304c\u7d10\u4ed8\u3044\u3066\u3044\u306a\u3044\u5834\u5408<\/strong><\/li>\n<li><strong>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u5834\u5408\uff08\u6d77\u5916\u5c45\u4f4f\u8005\u306a\u3069\uff09<\/strong><\/li>\n<li><strong>\u4f4f\u6c11\u7968\u306e\u4f4f\u6240\u4ee5\u5916\u306b\u3001\u5e74\u91d1\u95a2\u4fc2\u306e\u901a\u77e5\u66f8\u3092\u9001\u4ed8\u3057\u3066\u307b\u3057\u3044\u5834\u5408<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u4f4f\u6240\u5909\u66f4\u304c\u6f0f\u308c\u308b\u3068\u3001\u5c06\u6765\u306e\u5e74\u91d1\u306b\u95a2\u3059\u308b\u91cd\u8981\u66f8\u985e\u304c\u5c4a\u304b\u306a\u304f\u306a\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u53c2\u8003\uff1a<\/span><a href=\"https:\/\/www.nenkin.go.jp\/service\/kokunen\/kanyu\/20120406.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px; color: 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class=\"f-marker-y\">\u90f5\u4fbf\u5c40\u306e\u7a93\u53e3<\/span><\/strong>\u3001\u307e\u305f\u306f<strong><span class=\"f-marker-y\">\u300ce\u8ee2\u5c45\u300d<\/span><\/strong>\u3068\u3044\u3046\u30aa\u30f3\u30e9\u30a4\u30f3\u30b5\u30fc\u30d3\u30b9\u3067\u884c\u3048\u307e\u3059\u3002\u8ee2\u9001\u30b5\u30fc\u30d3\u30b9\u306f\u5c4a\u51fa\u65e5\u304b\u30891\u5e74\u9593\u7121\u6599\u3067\u3059\u304c\u3001<strong><span class=\"f-marker-y\" style=\"color: 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class=\"f-marker-y\">\u96fb\u6c17\u3001\u30ac\u30b9\u3001\u6c34\u9053\u306e\u505c\u6b62\u3068\u958b\u59cb\u306e\u624b\u7d9a\u304d\u306f\u3001\u5f15\u3063\u8d8a\u3057\u306e1\u9031\u9593\u524d\u307e\u3067\u306b\u5b8c\u4e86\u3055\u305b\u307e\u3057\u3087\u3046\u3002<\/span><\/strong>\u624b\u7d9a\u304d\u304c\u9045\u308c\u308b\u3068\u3001\u30e1\u30fc\u30bf\u30fc\u306e\u7a2e\u985e\u3084\u4e8b\u696d\u8005\u306b\u3088\u3063\u3066\u306f\u5f15\u3063\u8d8a\u3057\u5f53\u65e5\u306b\u96fb\u6c17\u304c\u4f7f\u3048\u305a\u3001\u4ed5\u4e8b\u74b0\u5883\u304c\u6574\u308f\u306a\u3044\u307e\u307e\u672c\u696d\u306e\u7a3c\u50cd\u304c\u6b62\u307e\u3063\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u73fe\u5728\u306f\u591a\u304f\u306e\u4e8b\u696d\u8005\u304cWeb\u30b5\u30a4\u30c8\u3084\u30a2\u30d7\u30ea\u304b\u3089\u4e00\u62ec\u3067\u505c\u6b62\u30fb\u958b\u59cb\u306e\u4e88\u7d04\u3092\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u5951\u7d04\u4e2d\u306e\u96fb\u529b\u4f1a\u793e\u306e\u30de\u30a4\u30da\u30fc\u30b8\u307e\u305f\u306f\u96fb\u8a71\u3067\u3001\u65e7\u5c45\u306e\u4f7f\u7528\u505c\u6b62\u3068\u65b0\u5c45\u306e\u4f7f\u7528\u958b\u59cb\u3092\u540c\u6642\u306b\u7533\u3057\u8fbc\u3080\u3068\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002<\/p>\n<p>\u30ac\u30b9\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u4f5c\u696d\u54e1\u304c\u8a2a\u554f\u3057\u3066\u5b89\u5168\u78ba\u8a8d\u3084\u4f7f\u7528\u65b9\u6cd5\u306e\u8aac\u660e\u3092\u884c\u3046\u305f\u3081\u3001<\/span>\u958b\u6813\u6642\u306e\u7acb\u3061\u4f1a\u3044\u304c\u5fc5\u9808\u3067\u3059\u3002\u306a\u304a\u3001\u7acb\u3061\u4f1a\u3044\u306f\u5951\u7d04\u8005\u672c\u4eba\u3067\u306a\u304f\u4ee3\u7406\u4eba\u3067\u3082\u5bfe\u5fdc\u53ef\u80fd\u306a\u306e\u3067\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u8abf\u6574\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u5bb6\u65cf\u3084\u4fe1\u983c\u3067\u304d\u308b\u77e5\u4eba\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3082\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6c34\u9053\u306f\u3001\u65e7\u5c45\u3067\u306f\u5951\u7d04\u4e2d\u306e\u6c34\u9053\u5c40\u306b7\uff5e4\u65e5\u524d\u307e\u3067\u306b\u4f7f\u7528\u505c\u6b62\u3092\u9023\u7d61\u3057\u3001\u65b0\u5c45\u3067\u306f\u7ba1\u8f44\u306e\u6c34\u9053\u5c40\u306b\u4f7f\u7528\u958b\u59cb\u306e\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002\u5f15\u3063\u8d8a\u3057\u5f53\u65e5\u3067\u3082\u624b\u7d9a\u304d\u53ef\u80fd\u3067\u3059\u304c\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u4f7f\u7528\u3067\u304d\u308b\u3088\u3046\u65e9\u3081\u306e\u7533\u8acb\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>1-9.\u4e8b\u696d\u62e0\u70b9\u60c5\u5831\u3092\u5909\u66f4\u3059\u308b<\/h3>\n<p><strong><span class=\"f-marker-y\">\u81ea\u8eab\u306eWeb\u30b5\u30a4\u30c8\u3084\u540d\u523a\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u4f4f\u6240\u60c5\u5831\u3092\u66f4\u65b0\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong>\u53e4\u3044\u4f4f\u6240\u306e\u307e\u307e\u653e\u7f6e\u3057\u3066\u3044\u308b\u3068\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u304b\u3089\u306e\u4fe1\u983c\u3092\u640d\u306a\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001<strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u901a\u4fe1\u8ca9\u58f2\u3084\u30aa\u30f3\u30e9\u30a4\u30f3\u8b1b\u5ea7\u306a\u3069\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u7d99\u7d9a\u7684\u306b\u8ca9\u58f2\u3057\u3066\u3044\u308b\u5834\u5408<\/span><\/strong>\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u7279\u5b9a\u5546\u53d6\u5f15\u6cd5\u306b\u57fa\u3065\u304f\u8868\u8a18\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u4f4f\u6240\u3092\u542b\u3080\u8ca9\u58f2\u8005\u60c5\u5831\u3092\u6b63\u3057\u304f\u8868\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<strong><span class=\"f-marker-y\">\u4f4f\u6240\u304c\u53e4\u3044\u307e\u307e\u653e\u7f6e\u3059\u308b\u3068\u3001\u7279\u5b9a\u5546\u53d6\u5f15\u6cd5\u9055\u53cd\u3068\u3057\u3066\u3001\u696d\u52d9\u505c\u6b62\u547d\u4ee4\u3084100\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1\u306a\u3069\u306e\u884c\u653f\u51e6\u5206\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af<\/span><\/strong>\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u306a\u304a\u3001\u53d7\u8a17\u5236\u4f5c\u3084\u958b\u767a\u696d\u52d9\u306e\u307f\u3092\u884c\u3063\u3066\u3044\u308bWeb\u7cfb\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u5834\u5408\u3001\u7d99\u7d9a\u7684\u306a\u5546\u54c1\u8ca9\u58f2\u3092\u884c\u3063\u3066\u3044\u306a\u3051\u308c\u3070\u7279\u5b9a\u5546\u53d6\u5f15\u6cd5\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u66f4\u65b0\u304c\u5fc5\u8981\u306a\u4e3b\u306a\u9805\u76ee\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>Web\u30b5\u30a4\u30c8\u306e\u4f1a\u793e\u6982\u8981\u30fb\u7279\u5b9a\u5546\u53d6\u5f15\u6cd5\u306b\u57fa\u3065\u304f\u8868\u8a18<\/li>\n<li>\u30e1\u30fc\u30eb\u306e\u7f72\u540d<\/li>\n<li>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb<\/li>\n<li>\u540d\u523a<\/li>\n<\/ul>\n<\/div>\n<p>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u306e\u4f4f\u6240\u5909\u66f4\u306f\u3001\u7ba1\u7406\u753b\u9762\u304b\u3089\u300c\u30d3\u30b8\u30cd\u30b9\u6240\u5728\u5730\u300d\u3092\u7de8\u96c6\u3059\u308b\u3053\u3068\u3067\u884c\u3048\u307e\u3059\u304c\u3001\u53cd\u6620\u307e\u30672\uff5e3\u65e5\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5834\u6240\u306b\u3088\u3063\u3066\u306f\u518d\u5ea6\u30aa\u30fc\u30ca\u30fc\u78ba\u8a8d\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u65e9\u3081\u306b\u5bfe\u5fdc\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>1-10.\u53d6\u5f15\u5148\u3078\u306e\u4f4f\u6240\u5909\u66f4\u901a\u77e5\u3092\u884c\u3046<\/h3>\n<p>\u73fe\u5728\u5951\u7d04\u3057\u3066\u3044\u308b\u53d6\u5f15\u5148\u3001\u304a\u3088\u3073\u904e\u53bb\u306b\u53d6\u5f15\u304c\u3042\u308a\u4eca\u5f8c\u3082\u53ef\u80fd\u6027\u304c\u3042\u308b\u53d6\u5f15\u5148\u306b\u5bfe\u3057\u3001\u4f4f\u6240\u304c\u5909\u308f\u3063\u305f\u3053\u3068\u3092\u30e1\u30fc\u30eb\u7b49\u3067\u901a\u77e5\u3057\u307e\u3059\u3002<strong><span class=\"f-marker-y\">\u8acb\u6c42\u66f8\u306e\u9001\u4ed8\u5148\u3084\u5951\u7d04\u66f8\u4e0a\u306e\u4f4f\u6240\u304c\u53e4\u3044\u307e\u307e\u3067\u306f\u3001\u4e8b\u52d9\u51e6\u7406\u4e0a\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u62db\u304d\u3001\u76f8\u624b\u65b9\u306e\u62c5\u5f53\u8005\u306b\u4f59\u8a08\u306a\u5de5\u6570\u3092\u53d6\u3089\u305b\u3066\u3057\u307e\u3046\u305f\u3081\u5fd8\u308c\u305a\u306b\u5b9f\u65bd\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<p>\u901a\u77e5\u306f\u5f15\u3063\u8d8a\u3057\u306e1\u9031\u9593\u524d\u304b\u3089\u3001\u9045\u304f\u3068\u3082\u5f15\u3063\u8d8a\u3057\u76f4\u5f8c\u307e\u3067\u3092\u76ee\u5b89\u306b\u884c\u3044\u307e\u3057\u3087\u3046\u3002\u30e1\u30fc\u30eb\u306b\u306f\u4ee5\u4e0b\u306e\u60c5\u5831\u3092\u542b\u3081\u308b\u3068\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u53d6\u5f15\u7d99\u7d9a\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u65b0\u4f4f\u6240\u3068\u9069\u7528\u958b\u59cb\u65e5\uff08\u4f8b:\u300c\u3007\u6708\u3007\u65e5\u3088\u308a\u4e0b\u8a18\u4f4f\u6240\u3078\u79fb\u8ee2\u3044\u305f\u3057\u307e\u3059\u300d\uff09<\/li>\n<li>\u96fb\u8a71\u756a\u53f7\u30fb\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u306e\u5909\u66f4\u6709\u7121<\/li>\n<li>\u90f5\u4fbf\u7269\u306e\u8ee2\u9001\u671f\u9593\uff08\u4f8b:\u300c\u65e7\u4f4f\u6240\u5b9b\u306e\u90f5\u4fbf\u7269\u306f1\u5e74\u9593\u8ee2\u9001\u3055\u308c\u307e\u3059\u300d\uff09<\/li>\n<li>\u4eca\u5f8c\u9001\u4ed8\u3057\u3066\u3082\u3089\u3046\u66f8\u985e\u306e\u5b9b\u5148<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u81ea\u5206\u304c\u767a\u884c\u3059\u308b\u8acb\u6c42\u66f8\u3084\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4f4f\u6240\u8868\u8a18\u3082\u5fd8\u308c\u305a\u306b\u5909\u66f4\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>1-11.\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f4f\u6240\u3092\u65b0\u4f4f\u6240\u306b\u3057\u3066\u63d0\u51fa\u3059\u308b<\/h3>\n<p>\u5f15\u3063\u8d8a\u3057\u5f8c\u306e\u6700\u521d\u306e\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u7533\u544a\u66f8\u306e\u4f4f\u6240\u6b04\u306b\u65b0\u3057\u3044\u4f4f\u6240\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u52d9\u7f72\u306f\u7d0d\u7a0e\u8005\u306e\u6700\u65b0\u306e\u4f4f\u6240\u3092\u628a\u63e1\u3057\u3001\u4ee5\u964d\u306e\u7ba1\u8f44\u3092\u78ba\u5b9a\u3055\u305b\u307e\u3059\u3002<\/p>\n<p>2023\u5e741\u6708\u4ee5\u964d\u3001\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u5c4a\u306e\u63d0\u51fa\u306f\u539f\u5247\u4e0d\u8981\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u65b0\u4f4f\u6240\u3092\u8a18\u8f09\u3057\u3066\u63d0\u51fa\u3059\u308c\u3070\u3001\u81ea\u52d5\u7684\u306b\u4f4f\u6240\u5909\u66f4\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001<strong><span style=\"color: #e25041;\"><span class=\"f-marker-y\">\u5e74\u306e\u9014\u4e2d\u3067\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u90f5\u4fbf\u7269\u306e\u9001\u4ed8\u5148\u3092\u5909\u66f4\u3057\u305f\u3044\u5834\u5408\u306f\u3001<\/span><\/span><\/strong><strong><span style=\"color: #e25041;\"><span class=\"f-marker-y\">\u300c\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u53c8\u306f\u5909\u66f4\u306b\u95a2\u3059\u308b\u7533\u51fa\u66f8\u300d\u3092\u65b0\u3057\u3044\u7ba1\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/span><\/strong><\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306b\u306f2\u3064\u306e\u4f4f\u6240\u6b04\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u300c\u4f4f\u6240\u300d\u6b04:\u73fe\u4f4f\u6240\uff08\u7533\u544a\u66f8\u63d0\u51fa\u6642\u70b9\u306e\u4f4f\u6240\uff09<\/li>\n<li>\u300c\u4ee4\u548c\u3007\u5e741\u67081\u65e5\u306e\u4f4f\u6240\u300d\u6b04:\u78ba\u5b9a\u7533\u544a\u3059\u308b\u5e74\u5206\u306e\u7fcc\u5e741\u67081\u65e5\u306e\u4f4f\u6240<\/li>\n<\/ul>\n<\/div>\n<p><span style=\"font-size: 16px; color: #333333;\">\u305f\u3068\u3048\u3070\u3001<\/span>\u4ee4\u548c6\u5e74\u5206\uff082024\u5e74\u5206\uff09\u306e\u78ba\u5b9a\u7533\u544a\u306a\u3089\u3001\u300c\u4ee4\u548c7\u5e741\u67081\u65e5\u306e\u4f4f\u6240\u300d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u5148\u306f\u3001\u5f15\u3063\u8d8a\u3057\u5f8c\u306e\u4f4f\u6240\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3067\u3059\u3002e-Tax\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u304c\u3001\u57fa\u672c\u60c5\u5831\u306e\u4f4f\u6240\u6b04\u3092\u66f4\u65b0\u3057\u305f\u72b6\u614b\u3067\u9001\u4fe1\u3059\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u53c2\u8003\uff1a<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/06.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px; color: #e25041;\">\u56fd\u7a0e\u5e81\uff5cA1-6\u3000\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u53c8\u306f\u5909\u66f4\u306b\u95a2\u3059\u308b\u624b\u7d9a<\/span><\/a><\/p>\n<h2>2.\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u8cc3\u8cb8\u306e\u300c\u5f15\u3063\u8d8a\u3057\u5be9\u67fb\u300d\u3092\u901a\u904e\u3059\u308b3\u3064\u306e\u30b3\u30c4<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u4f1a\u793e\u54e1\u306b\u6bd4\u3079\u3066\u53ce\u5165\u306e\u5b89\u5b9a\u6027\u3092\u7591\u308f\u308c\u3084\u3059\u304f\u3001\u8cc3\u8cb8\u5951\u7d04\u306e\u5be9\u67fb\u304c\u53b3\u3057\u304f\u306a\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u5951\u7d04\u3092\u9032\u3081\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>2-1.\u300c\u652f\u6255\u3044\u80fd\u529b\u300d\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3092\u63c3\u3048\u308b<\/h3>\n<p>\u81ea\u8eab\u306e\u53ce\u5165\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u5ba2\u89b3\u7684\u306b\u793a\u3059\u66f8\u985e\u3092\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u4e0d\u52d5\u7523\u4f1a\u793e\u3084\u5927\u5bb6\u3055\u3093\u306f\u3001\u5bb6\u8cc3\u306e\u6ede\u7d0d\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u3092\u6975\u3081\u3066\u6050\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u78ba\u304b\u306a\u8a3c\u62e0\u3092\u63d0\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u7528\u610f\u3059\u3079\u304d\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63a7\u3048\uff08\u76f4\u8fd12\u301c3\u5e74\u5206\uff09:e-Tax\u306e\u5834\u5408\u306f\u53d7\u4fe1\u901a\u77e5\u3082\u6dfb\u4ed8<\/li>\n<li>\u7d0d\u7a0e\u8a3c\u660e\u66f8\uff08\u6240\u5f97\u91d1\u984d\u7528\u30fb\u7d0d\u7a0e\u984d\u7528\uff09<\/li>\n<li>\u6240\u5f97\u8a3c\u660e\u66f8\uff08\u8ab2\u7a0e\u8a3c\u660e\u66f8\uff09<\/li>\n<li>\u9280\u884c\u306e\u6b8b\u9ad8\u8a3c\u660e\u66f8\uff08\u767a\u884c\u304b\u30891\u30f6\u6708\u4ee5\u5185\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u7279\u306b\u91cd\u8981\u306a\u306e\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e<strong><span class=\"f-marker-y\">\u300c\u53ce\u5165\u91d1\u984d\u7b49\u300d\u306e\u6b04\u306b\u8a18\u8f09\u3055\u308c\u305f\u7dcf\u53ce\u5165<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u5be9\u67fb\u3067\u306f\u5bb6\u8cc3\u306e3\u500d\u4ee5\u4e0a\u306e\u7dcf\u53ce\u5165\u304c\u3042\u308b\u304b\u304c\u4e00\u3064\u306e\u76ee\u5b89\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5bb6\u8cc3\u3092\u6708\u53ce\u306e30%\u4ee5\u5185\u306b\u6291\u3048\u308b\u3053\u3068\u3067\u3001\u5be9\u67fb\u901a\u904e\u7387\u306f\u9ad8\u307e\u308b\u3067\u3057\u3087\u3046\u3002\u58f2\u4e0a\u304c\u53f3\u80a9\u4e0a\u304c\u308a\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u5b9f\u7e3e\u3092\u6570\u5024\u3067\u793a\u3059\u3053\u3068\u3067\u652f\u6255\u3044\u80fd\u529b\u306e\u9ad8\u3055\u3092\u30dd\u30b8\u30c6\u30a3\u30d6\u306b\u30a2\u30d4\u30fc\u30eb\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>2-2.\u5bb6\u8cc3\u4fdd\u8a3c\u4f1a\u793e\u306e\u5229\u7528\u3084\u9810\u8caf\u91d1\u5be9\u67fb\u3092\u691c\u8a0e\u3059\u308b<\/h3>\n<p><strong><span class=\"f-marker-y\">\u4fdd\u8a3c\u4eba\u3060\u3051\u3067\u306a\u304f\u3001\u5bb6\u8cc3\u4fdd\u8a3c\u4f1a\u793e\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3084\u9810\u8caf\u91d1\u984d\u306b\u3088\u308b\u5be9\u67fb\u3092\u63d0\u6848\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u89aa\u65cf\u3092\u4fdd\u8a3c\u4eba\u306b\u7acb\u3066\u308b\u3060\u3051\u3067\u306f\u5be9\u67fb\u306b\u901a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308b\u4e00\u65b9\u3001\u4fdd\u8a3c\u4f1a\u793e\u3092\u901a\u3059\u3053\u3068\u3067\u5927\u5bb6\u3084\u4e0d\u52d5\u7523\u4f1a\u793e\u306e\u5be9\u67fb\u30ea\u30b9\u30af\u304c\u8efd\u6e1b\u3055\u308c\u3001\u5951\u7d04\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4fdd\u8a3c\u4f1a\u793e\u81ea\u4f53\u306e\u5be9\u67fb\u3082\u3042\u308a\u3001\u904e\u53bb\u306b\u5bb6\u8cc3\u6ede\u7d0d\u6b74\u304c\u3042\u308b\u5834\u5408\u306f\u901a\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u9023\u5e2f\u4fdd\u8a3c\u4eba\u3092\u7acb\u3066\u308b\u5834\u5408\u306f\u3001\u5b89\u5b9a\u3057\u305f\u53ce\u5165\u306e\u3042\u308b\u4f1a\u793e\u54e1\u306a\u3069\u306e\u89aa\u65cf\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u5be9\u67fb\u306b\u901a\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001<strong><span class=\"f-marker-y\">\u901a\u5e33\u306e\u30b3\u30d4\u30fc\u3084\u9280\u884c\u306e\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3092\u63d0\u793a\u3057\u3066\u300c\u5bb6\u8cc3\u306e24\u30f6\u6708\u5206\uff082\u5e74\u5206\uff09\u7a0b\u5ea6\u306e\u8caf\u84c4\u304c\u3042\u308b\u300d\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u300c\u9810\u8caf\u91d1\u5be9\u67fb\u300d\u3082\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306f\u6709\u52b9\u306a\u624b\u6bb5<\/span><\/strong>\u3067\u3059\u3002\u4e0d\u52d5\u7523\u4f1a\u793e\u306e\u62c5\u5f53\u8005\u306b\u3001\u3069\u306e\u3088\u3046\u306a\u65b9\u6cd5\u3067\u3042\u308c\u3070\u4fe1\u983c\u3092\u5f97\u3084\u3059\u3044\u304b\u3001\u4e8b\u524d\u306b\u76f8\u8ac7\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>2-3.\u4e0d\u52d5\u7523\u4f1a\u793e\u306b\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5b9f\u7e3e\u300d\u3092\u30dd\u30b8\u30c6\u30a3\u30d6\u306b\u4f1d\u3048\u308b<\/h3>\n<p>\u5358\u306b\u300c\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u300d\u3068\u540d\u4e57\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4e8b\u696d\u5185\u5bb9\u3084\u53d6\u5f15\u5148\u306e\u5b9f\u7e3e\u3092\u5177\u4f53\u7684\u306b\u4f1d\u3048\u307e\u3057\u3087\u3046\u3002\u4e0d\u52d5\u7523\u4f1a\u793e\u5074\u304c\u300c\u4f55\u306e\u4ed5\u4e8b\u3092\u3057\u3066\u3044\u308b\u304b\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u4e0d\u5b89\u3092\u611f\u3058\u308b\u3068\u3001\u5be9\u67fb\u3067\u4e0d\u5229\u306b\u50cd\u304f\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3068\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u300c\u5927\u624b\u4f01\u696d\u3068\u7d99\u7d9a\u7684\u306a\u53d6\u5f15\u304c\u3042\u308b\u300d\u3068\u3044\u3063\u305f\u5177\u4f53\u7684\u306a\u5b9f\u7e3e<\/li>\n<li>\u300cWeb\u30b5\u30a4\u30c8\u5236\u4f5c\u3067\u3053\u308c\u3060\u3051\u306e\u6708\u5546\u304c\u3042\u308b\u300d\u3068\u3044\u3046\u53ce\u5165\u306e\u8aac\u660e<\/li>\n<li>\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\uff08\u5b9f\u7e3e\u3084\u4f5c\u54c1\u3092\u307e\u3068\u3081\u305f\u3082\u306e\uff09<\/li>\n<li>\u53d6\u5f15\u5148\u3068\u306e\u5951\u7d04\u66f8\uff08\u5b88\u79d8\u7fa9\u52d9\u306b\u6ce8\u610f\uff09<\/li>\n<li>\u4e8b\u696d\u8a08\u753b\u66f8\uff08\u4eca\u5f8c\u306e\u53ce\u5165\u898b\u8fbc\u307f\u3092\u793a\u3059\uff09<\/li>\n<\/ul>\n<\/div>\n<p><strong><span 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