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width=\"100%\">\n<tbody>\n<tr>\n<th>\u5019\u88dc<\/th>\n<th>\u8cbb\u7528\u306e\u50be\u5411<\/th>\n<th>\u4ed5\u4e8b\u5834\u306e\u78ba\u4fdd<\/th>\n<th>\u81ea\u5b85\u4f4f\u6240\u306e\u516c\u958b\u203b<\/th>\n<th>\u4e3b\u306a\u78ba\u8a8d\u4e8b\u9805<\/th>\n<\/tr>\n<tr>\n<td>\u81ea\u5b85<\/td>\n<td>\u8ffd\u52a0\u8ca0\u62c5\u3092\u6291\u3048\u3084\u3059\u3044<\/td>\n<td>\u81ea\u5b85\u5185\u3067\u78ba\u4fdd<\/td>\n<td>\u672c\u5e97\u4f4f\u6240\u3068\u3057\u3066\u516c\u958b\u3055\u308c\u308b<\/td>\n<td>\u5951\u7d04\u30fb\u7ba1\u7406\u898f\u7d04\u3001\u5bb6\u65cf\u3078\u306e\u5f71\u97ff<\/td>\n<\/tr>\n<tr>\n<td>\u8cc3\u8cb8\u4e8b\u52d9\u6240<\/td>\n<td>\u521d\u671f\u8cbb\u7528\u30fb\u56fa\u5b9a\u8cbb\u304c\u304b\u304b\u308a\u3084\u3059\u3044<\/td>\n<td>\u5c02\u7528\u7a7a\u9593\u3092\u78ba\u4fdd\u3057\u3084\u3059\u3044<\/td>\n<td>\u672c\u5e97\u4f4f\u6240\u3068\u3057\u3066\u306e\u516c\u958b\u3092\u907f\u3051\u3089\u308c\u308b<\/td>\n<td>\u7528\u9014\u3001\u767b\u8a18\u3001\u5951\u7d04\u540d\u7fa9<\/td>\n<\/tr>\n<tr>\n<td>\u30ec\u30f3\u30bf\u30eb\u30aa\u30d5\u30a3\u30b9<\/td>\n<td>\u8a2d\u5099\u3084\u30d7\u30e9\u30f3\u306b\u3088\u308b<\/td>\n<td>\u500b\u5ba4\u30fb\u5171\u7528\u5e2d\u306a\u3069\u5951\u7d04\u306b\u3088\u308b<\/td>\n<td>\u672c\u5e97\u4f4f\u6240\u3068\u3057\u3066\u306e\u516c\u958b\u3092\u907f\u3051\u3089\u308c\u308b<\/td>\n<td>\u767b\u8a18\u53ef\u80fd\u306a\u30d7\u30e9\u30f3\u3001\u500b\u5ba4\u3001\u90f5\u4fbf\u5bfe\u5fdc<\/td>\n<\/tr>\n<tr>\n<td>\u30d0\u30fc\u30c1\u30e3\u30eb\u30aa\u30d5\u30a3\u30b9<\/td>\n<td>\u5c02\u7528\u4e8b\u52d9\u6240\u3088\u308a\u6291\u3048\u3084\u3059\u3044\u50be\u5411<\/td>\n<td>\u539f\u5247\u3068\u3057\u3066\u5225\u9014\u5fc5\u8981<\/td>\n<td>\u672c\u5e97\u4f4f\u6240\u3068\u3057\u3066\u306e\u516c\u958b\u3092\u907f\u3051\u3089\u308c\u308b<\/td>\n<td>\u767b\u8a18\u5229\u7528\u3001\u90f5\u4fbf\u5bfe\u5fdc\u3001\u8a31\u8a8d\u53ef<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u4ee3\u8868\u8005\u500b\u4eba\u306e\u4f4f\u6240\u306e\u767b\u8a18\u30fb\u516c\u958b\u306f\u5225\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30b5\u30fc\u30d3\u30b9\u540d\u79f0\u3060\u3051\u3067\u5224\u65ad\u305b\u305a\u3001\u5951\u7d04\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>2-1.\u81ea\u5b85\uff5c\u8cbb\u7528\u3092\u6291\u3048\u3084\u3059\u3044\u304c\u4f4f\u6240\u516c\u958b\u306b\u6ce8\u610f<\/h3>\n<p>\u81ea\u5b85\u306f\u3001\u8a2d\u7acb\u6642\u306e\u652f\u51fa\u3084\u6bce\u6708\u306e\u56fa\u5b9a\u8cbb\u3092\u6291\u3048\u305f\u3044\u5834\u5408\u306b\u691c\u8a0e\u3057\u3084\u3059\u3044\u5019\u88dc\u3067\u3059\u3002<\/p>\n<p>\u5225\u9014\u4e8b\u52d9\u6240\u3092\u501f\u308a\u308b\u5fc5\u8981\u304c\u306a\u304f\u3001\u901a\u52e4\u3082\u4e0d\u8981\u3067\u3059\u3002\u30aa\u30f3\u30e9\u30a4\u30f3\u4e2d\u5fc3\u3067\u4e8b\u696d\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u50cd\u304d\u65b9\u306b\u3082\u5408\u3044\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u81ea\u5b85\u3092\u672c\u5e97\u306b\u3059\u308b\u3068\u3001\u305d\u306e\u4f4f\u6240\u304c\u4f1a\u793e\u306e\u60c5\u5831\u3068\u3057\u3066\u516c\u958b\u3055\u308c\u307e\u3059\u3002\u8cc3\u8cb8\u4f4f\u5b85\u3067\u306f\u3001\u5951\u7d04\u4e0a\u306e\u78ba\u8a8d\u3082\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<p>\u300c\u8cbb\u7528\u3092\u6291\u3048\u3089\u308c\u308b\u3053\u3068\u300d\u3068\u300c\u81ea\u5b85\u4f4f\u6240\u3092\u516c\u958b\u3057\u3066\u3088\u3044\u3053\u3068\u300d\u306e\u4e21\u65b9\u3092\u78ba\u8a8d\u3057\u3066\u304b\u3089\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>2-2.\u8cc3\u8cb8\u4e8b\u52d9\u6240\uff5c\u5c02\u7528\u306e\u4ed5\u4e8b\u5834\u3092\u78ba\u4fdd\u3057\u305f\u3044\u5834\u5408\u306b<\/h3>\n<p>\u5f93\u696d\u54e1\u304c\u51fa\u52e4\u3059\u308b\u3001\u6765\u5ba2\u304c\u591a\u3044\u3001\u5546\u54c1\u3084\u8a2d\u5099\u3092\u7f6e\u304f\u3068\u3044\u3063\u305f\u4e8b\u696d\u3067\u306f\u3001\u8cc3\u8cb8\u4e8b\u52d9\u6240\u304c\u5019\u88dc\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5c02\u7528\u7a7a\u9593\u3092\u78ba\u4fdd\u3057\u3084\u3059\u304f\u3001\u751f\u6d3b\u3068\u4ed5\u4e8b\u3092\u5206\u3051\u3066\u904b\u55b6\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u5206\u3001\u6577\u91d1\u30fb\u4fdd\u8a3c\u91d1\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u3001\u5185\u88c5\u8cbb\u3001\u6bce\u6708\u306e\u8cc3\u6599\u306a\u3069\u3092\u898b\u8fbc\u3080\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7269\u4ef6\u3092\u9078\u3076\u969b\u306f\u3001\u5e83\u3055\u3084\u7acb\u5730\u3060\u3051\u3067\u306a\u304f\u3001\u4e88\u5b9a\u3059\u308b\u4e8b\u696d\u3068\u6cd5\u4eba\u767b\u8a18\u306e\u4e21\u65b9\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>2-3.\u30ec\u30f3\u30bf\u30eb\u30aa\u30d5\u30a3\u30b9\uff5c\u8a2d\u5099\u3068\u767b\u8a18\u6761\u4ef6\u3092\u78ba\u8a8d<\/h3>\n<p>\u673a\u3084\u901a\u4fe1\u74b0\u5883\u306a\u3069\u304c\u7528\u610f\u3055\u308c\u305f\u30ec\u30f3\u30bf\u30e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href=\"https:\/\/www.houjin-bangou.nta.go.jp\/website\/riyo-hoho\/\">\u56fd\u7a0e\u5e81\u300c\u3054\u5229\u7528\u65b9\u6cd5\u300d<\/a><\/p>\n<h4>\u4ee3\u8868\u53d6\u7de0\u5f79\u7b49\u4f4f\u6240\u975e\u8868\u793a\u63aa\u7f6e\u3068\u306e\u9055\u3044<\/h4>\n<p>\u682a\u5f0f\u4f1a\u793e\u306b\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u3082\u3068\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u7b49\u306e\u500b\u4eba\u4f4f\u6240\u306e\u4e00\u90e8\u3092\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u7b49\u306b\u8868\u793a\u3057\u306a\u3044\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001**\u3053\u306e\u63aa\u7f6e\u306b\u3088\u3063\u3066\u4f1a\u793e\u306e\u672c\u5e97\u4f4f\u6240\u307e\u3067\u975e\u8868\u793a\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002**\u81ea\u5b85\u3092\u672c\u5e97\u306b\u3059\u308c\u3070\u3001\u672c\u5e97\u306e\u60c5\u5831\u304b\u3089\u81ea\u5b85\u4f4f\u6240\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5bfe\u8c61\u306f\u682a\u5f0f\u4f1a\u793e\u306e\u4ee3\u8868\u53d6\u7de0\u5f79\u7b49\u3067\u3042\u308a\u3001\u5408\u540c\u4f1a\u793e\u306e\u4ee3\u8868\u793e\u54e1\u306e\u4f4f\u6240\u306b\u3082\u540c\u3058\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u8003\u3048\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji06_00210.html\">\u6cd5\u52d9\u7701\u300c\u4ee3\u8868\u53d6\u7de0\u5f79\u7b49\u4f4f\u6240\u975e\u8868\u793a\u63aa\u7f6e\u306b\u3064\u3044\u3066\u300d<\/a><\/p>\n<p>\u81ea\u5b85\u4ee5\u5916\u3092\u672c\u5e97\u306b\u3059\u308b\u3053\u3068\u3068\u3001\u4ee3\u8868\u8005\u500b\u4eba\u306e\u4f4f\u6240\u306e\u516c\u958b\u7bc4\u56f2\u306f\u3001\u305d\u308c\u305e\u308c\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>3-3.\u5fc5\u8981\u306a\u8a31\u8a8d\u53ef\u306e\u4e8b\u52d9\u6240\u8981\u4ef6\u3092\u6e80\u305f\u3059\u304b<\/h3>\n<p>\u8a31\u8a8d\u53ef\u304c\u5fc5\u8981\u306a\u4e8b\u696d\u3067\u306f\u3001\u4f4f\u6240\u30b5\u30fc\u30d3\u30b9\u3092\u5951\u7d04\u3059\u308b\u524d\u306b\u3001\u4e8b\u52d9\u6240\u306b\u6c42\u3081\u3089\u308c\u308b\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u767b\u8a18\u306b\u5229\u7528\u3067\u304d\u308b\u65bd\u8a2d\u3067\u3082\u3001\u4e88\u5b9a\u3059\u308b\u4e8b\u696d\u306e\u8a31\u8a8d\u53ef\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u5c02\u7528\u533a\u753b\u3001\u8a2d\u5099\u3001\u72ec\u7acb\u6027\u3001\u4f7f\u7528\u6a29\u9650\u306a\u3069\u3001\u78ba\u8a8d\u304c\u5fc5\u8981\u306a\u6761\u4ef6\u306f\u4e8b\u696d\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7ba1\u8f44\u306e\u884c\u653f\u6a5f\u95a2\u3078\u3001\u4e8b\u696d\u5185\u5bb9\u3001\u6240\u5728\u5730\u3001\u9593\u53d6\u308a\u3001\u5229\u7528\u5f62\u614b\u3092\u4f1d\u3048\u3001\u5019\u88dc\u306e\u65bd\u8a2d\u3067\u7533\u8acb\u3067\u304d\u308b\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u672c\u5e97\u3068\u55b6\u696d\u6240\u3092\u5206\u3051\u308b\u5834\u5408\u3082\u3001\u8a31\u8a8d\u53ef\u4e0a\u3069\u306e\u5834\u6240\u304c\u5be9\u67fb\u5bfe\u8c61\u306b\u306a\u308b\u306e\u304b\u307e\u3067\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>3-4.\u6cd5\u4eba\u53e3\u5ea7\u306e\u958b\u8a2d\u306b\u5411\u3051\u3066\u4e8b\u696d\u5b9f\u614b\u3092\u8aac\u660e\u3067\u304d\u308b\u304b<\/h3>\n<p>\u672c\u5e97\u4f4f\u6240\u3092\u9078\u3076\u969b\u306f\u3001\u8a2d\u7acb\u5f8c\u306e\u6cd5\u4eba\u53e3\u5ea7\u958b\u8a2d\u3082\u898b\u636e\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u30d0\u30fc\u30c1\u30e3\u30eb\u30aa\u30d5\u30a3\u30b9\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u304b\u3089\u5fc5\u305a\u53e3\u5ea7\u3092\u958b\u8a2d\u3067\u304d\u306a\u3044\u3001\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u4f4f\u6240\u3060\u3051\u3067\u5be9\u67fb\u306b\u901a\u308b\u3053\u3068\u3082\u4fdd\u8a3c\u3055\u308c\u307e\u305b\u3093\u3002\u91d1\u878d\u6a5f\u95a2\u306f\u4e8b\u696d\u5185\u5bb9\u3084\u6d3b\u52d5\u5834\u6240\u306a\u3069\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<a href=\"https:\/\/www.netbk.co.jp\/contents\/hojin\/tips\/2021\/0930_001870.html\">\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u308b\u6cd5\u4eba\u53e3\u5ea7\u958b\u8a2d\u306e\u89e3\u8aac<\/a><\/p>\n<p>\u6e96\u5099\u3057\u3066\u304a\u304d\u305f\u3044\u8cc7\u6599\u306e\u4f8b\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u8aac\u660e\u3059\u308b\u5185\u5bb9<\/th>\n<th>\u8cc7\u6599\u306e\u4f8b<\/th>\n<\/tr>\n<tr>\n<td>\u4f55\u3092\u63d0\u4f9b\u3059\u308b\u4f1a\u793e\u304b<\/td>\n<td>\u4e8b\u696d\u8a08\u753b\u66f8\u3001\u30b5\u30fc\u30d3\u30b9\u8cc7\u6599\u3001\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/td>\n<\/tr>\n<tr>\n<td>\u3069\u3053\u3068\u53d6\u5f15\u3059\u308b\u304b<\/td>\n<td>\u5951\u7d04\u66f8\u3001\u767a\u6ce8\u66f8\u3001\u500b\u4eba\u4e8b\u696d\u6642\u4ee3\u306e\u53d6\u5f15\u8cc7\u6599<\/td>\n<\/tr>\n<tr>\n<td>\u3069\u3053\u3067\u6d3b\u52d5\u3059\u308b\u304b<\/td>\n<td>\u30aa\u30d5\u30a3\u30b9\u306e\u5229\u7528\u5951\u7d04\u66f8\u3001\u5b9f\u969b\u306e\u4ed5\u4e8b\u5834\u306b\u95a2\u3059\u308b\u8cc7\u6599<\/td>\n<\/tr>\n<tr>\n<td>\u306a\u305c\u305d\u306e\u4f4f\u6240\u3092\u9078\u3093\u3060\u304b<\/td>\n<td>\u50cd\u304d\u65b9\u3084\u9867\u5ba2\u3068\u306e\u95a2\u4fc2\u306b\u6cbf\u3063\u305f\u8aac\u660e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5fc5\u8981\u66f8\u985e\u306f\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u5229\u7528\u4e88\u5b9a\u306e\u91d1\u878d\u6a5f\u95a2\u306e\u6848\u5185\u3092\u78ba\u8a8d\u3057\u3001\u6e96\u5099\u3092\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>3-5.\u4f1a\u793e\u5b9b\u3066\u306e\u90f5\u4fbf\u7269\u3092\u78ba\u5b9f\u306b\u53d7\u3051\u53d6\u308c\u308b\u304b<\/h3>\n<p>\u672c\u5e97\u4f4f\u6240\u3067\u306f\u3001\u4f1a\u793e\u5b9b\u3066\u306e\u91cd\u8981\u306a\u90f5\u4fbf\u7269\u3092\u53d7\u3051\u53d6\u308c\u308b\u4f53\u5236\u3092\u6574\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u30d0\u30fc\u30c1\u30e3\u30eb\u30aa\u30d5\u30a3\u30b9\u306a\u3069\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u300c\u90f5\u4fbf\u53d7\u53d6\u3042\u308a\u300d\u3068\u3044\u3046\u8868\u793a\u3060\u3051\u3067\u5224\u65ad\u305b\u305a\u3001\u5bfe\u5fdc\u7bc4\u56f2\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u78ba\u8a8d\u9805\u76ee<\/th>\n<th>\u78ba\u8a8d\u3059\u308b\u5185\u5bb9<\/th>\n<\/tr>\n<tr>\n<td>\u4f1a\u793e\u540d\u3067\u306e\u53d7\u53d6<\/td>\n<td>\u6b63\u5f0f\u306a\u5546\u53f7\u5b9b\u3066\u306e\u90f5\u4fbf\u7269\u3092\u53d7\u3051\u53d6\u308c\u308b\u304b<\/td>\n<\/tr>\n<tr>\n<td>\u90f5\u4fbf\u7269\u306e\u7a2e\u985e<\/td>\n<td>\u666e\u901a\u90f5\u4fbf\u3001\u66f8\u7559\u3001\u5b85\u914d\u4fbf\u306a\u3069\u3078\u306e\u5bfe\u5fdc<\/td>\n<\/tr>\n<tr>\n<td>\u53d7\u53d6\u306b\u5236\u9650\u306e\u3042\u308b\u90f5\u4fbf<\/td>\n<td>\u672c\u4eba\u9650\u5b9a\u53d7\u53d6\u30fb\u8ee2\u9001\u4e0d\u8981\u306a\u3069\u306e\u6271\u3044<\/td>\n<\/tr>\n<tr>\n<td>\u901a\u77e5\u3068\u8ee2\u9001<\/td>\n<td>\u5230\u7740\u901a\u77e5\u306e\u65b9\u6cd5\u3001\u8ee2\u9001\u983b\u5ea6\u3001\u767a\u9001\u307e\u3067\u306e\u65e5\u6570<\/td>\n<\/tr>\n<tr>\n<td>\u8ffd\u52a0\u6599\u91d1<\/td>\n<td>\u8ee2\u9001\u4f5c\u696d\u6599\u3001\u9001\u6599\u3001\u4fdd\u7ba1\u6599<\/td>\n<\/tr>\n<tr>\n<td>\u5951\u7d04\u7d42\u4e86\u6642<\/td>\n<td>\u90f5\u4fbf\u7269\u306e\u6271\u3044\u3068\u4f4f\u6240\u5909\u66f4\u306e\u671f\u9650<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u90f5\u4fbf\u7269\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u306f\u3001\u8ee2\u9001\u3084\u4ee3\u7406\u53d7\u53d6\u306b\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u3002\u91cd\u8981\u66f8\u985e\u3092\u3069\u306e\u3088\u3046\u306b\u53d7\u3051\u53d6\u308b\u306e\u304b\u3001\u5951\u7d04\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>3-6.\u8ffd\u52a0\u6599\u91d1\u3084\u5c06\u6765\u306e\u79fb\u8ee2\u307e\u3067\u542b\u3081\u3066\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u308b\u304b<\/h3>\n<p>\u8cbb\u7528\u306f\u6708\u984d\u6599\u91d1\u3060\u3051\u3067\u306a\u304f\u30011\u5e74\u9593\u306e\u7dcf\u984d\u3067\u6bd4\u3079\u308b\u3068\u5224\u65ad\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4f4f\u6240\u30b5\u30fc\u30d3\u30b9\u306e\u57fa\u672c\u6599\u91d1\u304c\u5b89\u304f\u3066\u3082\u3001\u767b\u8a18\u5229\u7528\u6599\u3001\u90f5\u4fbf\u8ee2\u9001\u6599\u3001\u4f1a\u8b70\u5ba4\u5229\u7528\u6599\u3001\u66f4\u65b0\u6599\u304c\u52a0\u308f\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<blockquote>\n<p><strong>\u5e74\u9593\u8cbb\u7528\u306e\u6bd4\u8f03\u4f8b<\/strong><\/p>\n<p>\u521d\u671f\u8cbb\u7528\uff0b\u6708\u984d\u6599\u91d1\u00d712\u304b\u6708\uff0b\u767b\u8a18\u5229\u7528\u306e\u8ffd\u52a0\u6599\u91d1\uff0b\u90f5\u4fbf\u95a2\u9023\u8cbb\uff0b\u305d\u306e\u4ed6\u306e\u5229\u7528\u6599<\/p>\n<\/blockquote>\n<p>\u3055\u3089\u306b\u3001\u904b\u55b6\u4f1a\u793e\u306e\u79fb\u8ee2\u3084\u30b5\u30fc\u30d3\u30b9\u7d42\u4e86\u3001\u89e3\u7d04\u306b\u3088\u3063\u3066\u3001\u672c\u5e97\u4f4f\u6240\u306e\u5909\u66f4\u304c\u5fc5\u8981\u306b\u306a\u308b\u53ef\u80fd\u6027\u3082\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7121\u7406\u306a\u304f\u652f\u6255\u3048\u308b\u3053\u3068\u306b\u52a0\u3048\u3001\u7d99\u7d9a\u3057\u3066\u5229\u7528\u3067\u304d\u308b\u6761\u4ef6\u304b\u3069\u3046\u304b\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h2>4.\u672c\u5e97\u4f4f\u6240\u3092\u6c7a\u3081\u3066\u304b\u3089\u8a2d\u7acb\u767b\u8a18\u307e\u3067\u306e\u9032\u3081\u65b9<\/h2>\n<p>\u4f4f\u6240\u5019\u88dc\u3092\u6c7a\u3081\u305f\u3089\u3001\u5229\u7528\u6761\u4ef6\u306e\u78ba\u8a8d\u3001\u5b9a\u6b3e\u306e\u4f5c\u6210\u3001\u5177\u4f53\u7684\u306a\u6240\u5728\u5834\u6240\u306e\u6c7a\u5b9a\u3068\u3044\u3046\u9806\u3067\u6e96\u5099\u3092\u9032\u3081\u307e\u3059\u3002\u5b9a\u6b3e\u306b\u66f8\u304f\u7bc4\u56f2\u3068\u3001\u767b\u8a18\u3067\u767b\u9332\u3059\u308b\u4f4f\u6240\u306e\u9055\u3044\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u5019\u88dc\u3092\u6bd4\u8f03 \u2192 \u5951\u7d04\u30fb\u8a31\u8a8d\u53ef\u3092\u78ba\u8a8d \u2192 \u4f4f\u6240\u3068\u8868\u8a18\u3092\u78ba\u5b9a \u2192 \u5fc5\u8981\u66f8\u985e\u3092\u4f5c\u6210 \u2192 \u8a2d\u7acb\u767b\u8a18<\/strong><\/p>\n<h3>4-1.\u5b9a\u6b3e\u4f5c\u6210\u524d\u306b\u5019\u88dc\u3068\u5229\u7528\u6761\u4ef6\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u5b9a\u6b3e\u3092\u4f5c\u308b\u524d\u306b\u3001\u672c\u5e97\u3092\u7f6e\u304f\u5e02\u533a\u753a\u6751\u3068\u7269\u4ef6\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u5019\u88dc\u3092\u56fa\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u756a\u5730\u3092\u5f8c\u304b\u3089\u6c7a\u3081\u3089\u308c\u308b\u5834\u5408\u3067\u3082\u3001\u5229\u7528\u3067\u304d\u308b\u4f4f\u6240\u304c\u898b\u3064\u304b\u3089\u306a\u3051\u308c\u3070\u3001\u6e96\u5099\u306e\u3084\u308a\u76f4\u3057\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a2d\u7acb\u524d\u306e\u500b\u4eba\u540d\u7fa9\u3067\u5951\u7d04\u3067\u304d\u308b\u304b\u3001\u4f4f\u6240\u3092\u3044\u3064\u304b\u3089\u767b\u8a18\u306b\u4f7f\u7528\u3067\u304d\u308b\u304b\u3001\u8a2d\u7acb\u5f8c\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u306f\u4f55\u304b\u3082\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>4-2.\u5b9a\u6b3e\u3068\u767b\u8a18\u3067\u4f4f\u6240\u306e\u8a18\u8f09\u7bc4\u56f2\u3092\u6574\u7406\u3059\u308b<\/h3>\n<p>\u5b9a\u6b3e\u3067\u306f\u3001\u672c\u5e97\u6240\u5728\u5730\u3092\u5e02\u753a\u6751\u306a\u3069\u306e\u6700\u5c0f\u884c\u653f\u533a\u753b\u307e\u3067\u5b9a\u3081\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u8a2d\u7acb\u767b\u8a18\u3067\u306f\u3001\u5177\u4f53\u7684\u306a\u6240\u5728\u5834\u6240\u307e\u3067\u6c7a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<a href=\"https:\/\/www.moj.go.jp\/content\/001385338.pdf\">\u6cd5\u52d9\u7701\u306e\u5b9a\u6b3e\u8a18\u8f09\u4f8b<\/a><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u66f8\u985e<\/th>\n<th>\u8a18\u8f09\u306e\u8003\u3048\u65b9<\/th>\n<th>\u8a18\u8f09\u4f8b<\/th>\n<\/tr>\n<tr>\n<td>\u5b9a\u6b3e<\/td>\n<td>\u6700\u5c0f\u884c\u653f\u533a\u753b\u307e\u3067\u5b9a\u3081\u308b\u65b9\u6cd5\u304c\u3042\u308b<\/td>\n<td>\u5f53\u4f1a\u793e\u306f\u3001\u672c\u5e97\u3092\u6771\u4eac\u90fd\u65b0\u5bbf\u533a\u306b\u7f6e\u304f\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u8a2d\u7acb\u767b\u8a18<\/td>\n<td>\u5177\u4f53\u7684\u306a\u6240\u5728\u5834\u6240\u3092\u767b\u9332\u3059\u308b<\/td>\n<td>\u6771\u4eac\u90fd\u65b0\u5bbf\u533a\u25cb\u25cb\u4e00\u4e01\u76ee2\u756a3\u53f7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5b9a\u6b3e\u3092\u6700\u5c0f\u884c\u653f\u533a\u753b\u307e\u3067\u306e\u8a18\u8f09\u306b\u3059\u308b\u3068\u3001\u305d\u306e\u7bc4\u56f2\u5185\u306e\u79fb\u8ee2\u3067\u306f\u3001\u672c\u5e97\u6240\u5728\u5730\u306e\u6761\u9805\u3092\u5909\u66f4\u305b\u305a\u306b\u6e08\u3080\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u672c\u5e97\u79fb\u8ee2\u306e\u767b\u8a18\u307e\u3067\u4e0d\u8981\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>4-3.\u6c7a\u5b9a\u66f8\u985e\u3092\u6574\u3048\u3066\u8a2d\u7acb\u767b\u8a18\u3092\u7533\u8acb\u3059\u308b<\/h3>\n<p>\u5b9a\u6b3e\u306b\u5177\u4f53\u7684\u306a\u6240\u5728\u5834\u6240\u307e\u3067\u8a18\u8f09\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u4f1a\u793e\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u305f\u65b9\u6cd5\u3067\u6240\u5728\u5834\u6240\u3092\u6c7a\u3081\u3001\u5fc5\u8981\u306a\u6c7a\u5b9a\u66f8\u985e\u3092\u7528\u610f\u3057\u307e\u3059\u3002<\/p>\n<p>\u682a\u5f0f\u4f1a\u793e\u306e\u767a\u8d77\u8a2d\u7acb\u3067\u306f\u3001\u767a\u8d77\u4eba\u306e\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u306b\u3088\u308b\u6c7a\u5b9a\u304c\u57fa\u672c\u3068\u306a\u308a\u307e\u3059\u3002\u5408\u540c\u4f1a\u793e\u3068\u306f\u5fc5\u8981\u306a\u66f8\u985e\u3084\u6c7a\u5b9a\u65b9\u6cd5\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u4f1a\u793e\u5f62\u614b\u306b\u5408\u3063\u305f\u69d8\u5f0f\u3092\u4f7f\u7528\u3057\u3066\u304f\u3060\u3055\u3044\u3002<a href=\"https:\/\/www.moj.go.jp\/content\/001385338.pdf\">\u6cd5\u52d9\u7701\u306e\u5b9a\u6b3e\u8a18\u8f09\u4f8b<\/a><\/p>\n<p>\u6700\u5f8c\u306b\u3001\u5b9a\u6b3e\u3001\u6c7a\u5b9a\u66f8\u985e\u3001\u7533\u8acb\u66f8\u3067\u4f4f\u6240\u306e\u8868\u8a18\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u8ff7\u3046\u70b9\u306f\u3001\u7ba1\u8f44\u306e\u6cd5\u52d9\u5c40\u3084\u53f8\u6cd5\u66f8\u58eb\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>5.\u8a2d\u7acb\u5f8c\u306e\u672c\u5e97\u4f4f\u6240\u5909\u66f4\u306b\u306f\u767b\u8a18\u3068\u8cbb\u7528\u304c\u5fc5\u8981<\/h2>\n<p>\u672c\u5e97\u4f4f\u6240\u306f\u8a2d\u7acb\u5f8c\u3082\u5909\u66f4\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3084\u540d\u523a\u3092\u66f8\u304d\u63db\u3048\u308b\u3060\u3051\u3067\u306f\u6e08\u307f\u307e\u305b\u3093\u3002\u767b\u8a18\u8cbb\u7528\u3068\u5404\u7a2e\u624b\u7d9a\u304d\u306e\u8ca0\u62c5\u3092\u8e0f\u307e\u3048\u3066\u3001\u8a2d\u7acb\u6642\u306e\u4f4f\u6240\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>5-1.\u79fb\u8ee2\u5148\u306e\u7ba1\u8f44\u306b\u3088\u3063\u3066\u767b\u9332\u514d\u8a31\u7a0e\u304c\u7570\u306a\u308b<\/h3>\n<p>\u901a\u5e38\u306e\u672c\u5e97\u79fb\u8ee2\u3067\u306f\u3001\u540c\u3058\u767b\u8a18\u6240\u306e\u7ba1\u8f44\u5185\u3067\u79fb\u308b\u304b\u3001\u5225\u306e\u767b\u8a18\u6240\u306e\u7ba1\u8f44\u3078\u79fb\u308b\u304b\u306b\u3088\u3063\u3066\u767b\u9332\u514d\u8a31\u7a0e\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u79fb\u8ee2\u306e\u533a\u5206<\/th>\n<th>\u672c\u5e97\u79fb\u8ee2\u306e\u767b\u9332\u514d\u8a31\u7a0e<\/th>\n<\/tr>\n<tr>\n<td>\u540c\u3058\u767b\u8a18\u6240\u306e\u7ba1\u8f44\u5185<\/td>\n<td>3\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u5225\u306e\u767b\u8a18\u6240\u306e\u7ba1\u8f44\u3078\u79fb\u8ee2<\/td>\n<td>\u5408\u8a086\u4e07\u5186\uff08\u65e7\u6240\u5728\u5730\u30fb\u65b0\u6240\u5728\u5730\u3067\u54043\u4e07\u5186\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53f8\u6cd5\u66f8\u58eb\u3078\u4f9d\u983c\u3059\u308b\u5834\u5408\u306e\u5831\u916c\u3084\u3001\u4ed6\u306e\u767b\u8a18\u3092\u540c\u6642\u306b\u884c\u3046\u5834\u5408\u306e\u8cbb\u7528\u306a\u3069\u306f\u5225\u9014\u5fc5\u8981\u3067\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\">\u56fd\u7a0e\u5e81\u300c\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u984d\u8868\u300d<\/a>\u3001<a 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