{"id":1124,"date":"2025-06-03T10:00:31","date_gmt":"2025-06-03T01:00:31","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=1124"},"modified":"2026-01-05T18:16:47","modified_gmt":"2026-01-05T09:16:47","slug":"tax-investigation-period","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/tax-investigation-period","title":{"rendered":"\u7a0e\u52d9\u8abf\u67fb\u306b\u304b\u304b\u308b\u65e5\u6570\u306f\u3069\u308c\u3050\u3089\u3044\uff1f\u77ed\u671f\u9593\u3067\u7d42\u308f\u3089\u305b\u308b\u30b3\u30c4\u3082\u7d39\u4ecb"},"content":{"rendered":"<p>\u81ea\u5206\u306e\u4f1a\u793e\u3084\u4e8b\u52d9\u6240\u306b\u7a0e\u52d9\u8abf\u67fb\u304c\u6765\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u300c\u8abf\u67fb\u306e\u65e5\u6570\u306f\u3069\u308c\u3050\u3089\u3044\u304b\u304b\u308b\u306e\u3060\u308d\u3046\uff1f\u300d\u3068\u6c17\u306b\u306a\u3063\u3066\u3044\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong>\u591a\u304f\u306e\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5b9f\u5730\u8abf\u67fb\uff08\u8abf\u67fb\u5bfe\u8c61\u8005\u306e\u4f1a\u793e\u3084\u4e8b\u52d9\u6240\u7b49\u3067\u884c\u308f\u308c\u308b\u8abf\u67fb\uff09\u306f\u6570\u65e5\u3067\u7d42\u308f\u308b\u3053\u3068\u304c\u591a\u3044\u3082\u306e\u3067\u3059\u3002<br \/>\n\u3067\u3059\u304c\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u65e5\u6570\u304c\u304b\u304b\u308a\u3001\u901a\u5e38\u3088\u308a\u591a\u304f\u306e\u6642\u9593\u3092\u62d8\u675f\u3055\u308c\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304b\u304b\u308b\u65e5\u6570\u3084\u3001\u7d50\u679c\u304c\u51fa\u308b\u307e\u3067\u306e\u671f\u9593\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u8abf\u67fb\u304c\u9577\u5f15\u304d\u3084\u3059\u3044\u30b1\u30fc\u30b9\u3084\u65e9\u304f\u7d42\u308f\u3089\u305b\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u3066\u3001\u696d\u52d9\u3078\u306e\u5f71\u97ff\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"zmjy4n59ubkrhy2thb5n5\">1.\u7a0e\u52d9\u8abf\u67fb\u306e\u65e5\u6570\u306f\u901a\u5e38\uff11\uff5e\uff13\u65e5\u7a0b\u5ea6<\/h2>\n<p>\u8abf\u67fb\u5bfe\u8c61\u8005\u306e\u4e8b\u52d9\u6240\u3084\u81ea\u5b85\u306a\u3069\u3067\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u65e5\u6570\u306f\u3001\u6cd5\u7684\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3067\u3059\u304c\u3001<strong><span class=\"f-marker-p\">\u901a\u5e38\u306f\uff11\u65e5\u304b\u3089\uff13\u65e5\u7a0b\u5ea6\u306e\u65e5\u6570\u304c\u304b\u304b\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/span><\/strong>\u62c5\u5f53\u306e\u8abf\u67fb\u5b98\u306b\u3088\u3063\u3066\u306f\u3001\u4e8b\u524d\u306b\u4e88\u5b9a\u65e5\u6570\u3092\u6559\u3048\u3066\u3082\u3089\u3048\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u305f\u3060\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u5f53\u65e5\u306b\u4f55\u3089\u304b\u306e\u554f\u984c\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306a\u3069\u306f\u3001<\/strong><a href=\"#y7k5tdib1pfd444vyookjq\" target=\"_self\"><span style=\"font-size: 16px; color: #d12768;\"><strong>3.\u00a0<\/strong><\/span><strong>\u7a0e\u52d9\u8abf\u67fb\u306e\u65e5\u6570\u304c\u9577\u671f\u5316\u3057\u3084\u3059\u3044\u30b1\u30fc\u30b9<\/strong><\/a><strong>\u3067\u89e3\u8aac\u3059\u308b\u3088\u3046\u306b\u3001<\/strong><strong>\u8ffd\u52a0\u3067\u65e5\u6570\u304c\u304b\u304b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u6b21\u304b\u3089\u3001\u6cd5\u4eba\u306e\u5834\u5408\u3068\u500b\u4eba\u306e\u5834\u5408\u306e\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"y4u0s4dbfejgddarofvj\">1-1.\u6cd5\u4eba\u306e\u5834\u5408\u306f\u5e73\u57472\u30013\u65e5\u304b\u304b\u308b<\/h3>\n<p>\u6cd5\u4eba\u306e\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5b9f\u5730\u8abf\u67fb\u306b\u304b\u304b\u308b\u65e5\u6570\u306f\u5e73\u57472\u30013\u65e5\u7a0b\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u5b9f\u5730\u8abf\u67fb\u304c3\u65e5\u3067\u7d42\u308f\u3063\u305f\u5834\u5408\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u4f8b\u3067\u3059\u3002<\/p>\n<table width=\"100%\">\n<thead data-end=\"159\" data-start=\"138\">\n<tr data-end=\"159\" data-start=\"138\">\n<th data-end=\"143\" data-start=\"138\" style=\"width: 28.8714%; text-align: center;\"><strong>\u65e5\u7a0b<\/strong><\/th>\n<th data-end=\"150\" data-start=\"143\" style=\"width: 71.1286%; text-align: center;\"><strong>\u8abf\u67fb\u5185\u5bb9\u306e\u4f8b<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-end=\"622\" data-start=\"194\">\n<tr data-end=\"351\" data-start=\"194\">\n<td data-end=\"210\" data-start=\"194\" style=\"width: 28.8714%; text-align: center;\"><strong>1\u65e5\u76ee<\/strong><br \/>\n<strong>\uff0810:00-16:00\u9803\uff09<\/strong><\/td>\n<td data-end=\"294\" data-start=\"210\" style=\"width: 71.1286%;\">\u793e\u9577\u306a\u3069\u3078\u4e8b\u696d\u6982\u8981\u306e\u30d2\u30a2\u30ea\u30f3\u30b0<br \/>\n\u5e33\u7c3f\u3084\u66f8\u985e\u306e\u78ba\u8a8d<br \/>\n\u73fe\u91d1\u306e\u6b8b\u9ad8\u3068\u5e33\u7c3f\u30fb\u901a\u5e33\u3068\u306e\u7a81\u5408<br \/>\n<span style=\"font-size: medium; color: #333333;\">\u7d4c\u7406\u62c5\u5f53\u30fb\u9867\u554f\u7a0e\u7406\u58eb\u3078\u7591\u554f\u70b9\u306e\u30d2\u30a2\u30ea\u30f3\u30b0<\/span><\/td>\n<\/tr>\n<tr data-end=\"500\" data-start=\"352\">\n<td data-end=\"362\" data-start=\"352\" style=\"width: 28.8714%; text-align: center;\"><strong>2\u65e5\u76ee<\/strong><br \/>\n<strong>\uff0810:00-16:00\u9803\uff09<\/strong><\/td>\n<td data-end=\"444\" data-start=\"362\" style=\"width: 71.1286%;\">\u5e33\u7c3f\u3084\u66f8\u985e\u306e\u78ba\u8a8d\uff081\u65e5\u76ee\u306b\u7d42\u308f\u3089\u306a\u304b\u3063\u305f\u5206\u3084\u8ffd\u52a0\u8cc7\u6599\u306a\u3069\uff09<br \/>\n\u4e8b\u52d9\u5ba4\u5185\u306e\u91d1\u5eab\u30fb\u66f8\u5eab\u3084\u5546\u54c1\u5009\u5eab\u306a\u3069\u306e\u78ba\u8a8d<br \/>\n\u7d4c\u7406\u62c5\u5f53\u30fb\u9867\u554f\u7a0e\u7406\u58eb\u3078\u306e\u8ffd\u52a0\u30d2\u30a2\u30ea\u30f3\u30b0<\/td>\n<\/tr>\n<tr data-end=\"622\" data-start=\"501\">\n<td data-end=\"518\" data-start=\"501\" style=\"width: 28.8714%; text-align: center;\"><strong>3\u65e5\u76ee<\/strong><br \/>\n<strong>\uff0810:00-16:00\u9803\uff09<\/strong><\/td>\n<td data-end=\"575\" data-start=\"518\" style=\"width: 71.1286%;\">\u7591\u554f\u70b9\u306e\u6700\u7d42\u78ba\u8a8d<br \/>\n\u6307\u6458\u4e8b\u9805\u3084\u4fee\u6b63\u7533\u544a\u306e\u8aac\u660e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>1\u65e5\u76ee\u306f\u3001\u6700\u521d\u306b\u96d1\u8ac7\u3092\u517c\u306d\u3066\u4e8b\u696d\u6982\u8981\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u304c\u884c\u308f\u308c\u305f\u5f8c\u3067\u3001\u5404\u7a2e\u8cc7\u6599\u306e\u78ba\u8a8d\u3084\u7591\u554f\u70b9\u306e\u78ba\u8a8d\u304c\u884c\u308f\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002\u4e00\u65b9\u30012\u65e5\u76ee\u4ee5\u964d\u306e\u6d41\u308c\u306f\u4e8b\u696d\u5185\u5bb9\u3084\u898f\u6a21\u3060\u3051\u3067\u306a\u304f\u30011\u65e5\u76ee\u306e\u9032\u6357\u306b\u3088\u3063\u3066\u3082\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001<strong>\u672c\u793e\u4ee5\u5916\u306b\u652f\u5e97\u3084\u5009\u5eab\u306a\u3069\u304c\u3042\u308a\u3001\u73fe\u5730\u3067\u5728\u5eab\u306a\u3069\u306e\u5b9f\u7269\u78ba\u8a8d\u3084\u62c5\u5f53\u8005\u3078\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u7b49\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u8abf\u67fb\u65e5\u6570\u304c\u5897\u3048\u305f\u308a\u3001\u8abf\u67fb\u65e5\u7a0b\u304c\u5206\u6563\u3057\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/strong><\/p>\n<p>\u306a\u304a\u3001\u8abf\u67fb\u5bfe\u8c61\u8005\u306b\u3088\u3063\u3066\u3001\u8abf\u67fb\u306e\u9032\u307f\u65b9\u3084\u5185\u5bb9\u306f\u69d8\u3005\u3067\u3059\u3002<br \/>\n\u5177\u4f53\u7684\u306a\u8abf\u67fb\u7bc4\u56f2\u3084\u8abf\u67fb\u5bfe\u8c61\u306e\u8cc7\u6599\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/tax-investigation-find-out-how-far\"><span style=\"font-size: inherit;\"><strong>\u7a0e\u52d9\u8abf\u67fb\u306f\u3069\u3053\u307e\u3067\u8abf\u3079\u308b\uff1f\u6307\u6458\u4e8b\u9805\u3068\u5bfe\u7b56\u3092\u500b\u4eba\u30fb\u6cd5\u4eba\u5225\u306b\u89e3\u8aac\uff01<\/strong><\/span><\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"tp22t0wmxhitbkb20afd3\">1-2.\u500b\u4eba\u306e\u5834\u5408\u306f\uff11\u65e5\u3067\u7d42\u308f\u308b\u3053\u3068\u304c\u591a\u3044<\/h3>\n<p>\u500b\u4eba\u306e\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5b9f\u5730\u8abf\u67fb\u306f\u671d\u304b\u3089\u5915\u65b9\u307e\u3067\u306e\uff11\u65e5\u304c\u304b\u308a\u3067\u7d42\u308f\u308b\u30b1\u30fc\u30b9\u304c\u5927\u534a\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u5b9f\u5730\u8abf\u67fb\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u4f8b\u3067\u3059\u3002<\/p>\n<table width=\"100%\">\n<thead data-end=\"220\" data-start=\"198\">\n<tr data-end=\"220\" data-start=\"198\">\n<th data-end=\"204\" data-start=\"198\" style=\"width: 32.9588%; text-align: center;\"><strong>\u30bf\u30a4\u30df\u30f3\u30b0<\/strong><\/th>\n<th data-end=\"214\" data-start=\"204\" style=\"width: 67.0412%; text-align: center;\"><strong>\u4e3b\u306a\u5185\u5bb9<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-end=\"592\" data-start=\"256\">\n<tr data-end=\"340\" data-start=\"256\">\n<td data-end=\"270\" data-start=\"256\" style=\"width: 32.9427%;\"><strong>\u5348\u524d\uff0810:00-12:00\u9803\uff09<\/strong><\/td>\n<td data-end=\"311\" data-start=\"270\" style=\"width: 67.0412%;\">\u4e8b\u696d\u6982\u8981\u306e\u30d2\u30a2\u30ea\u30f3\u30b0<br \/>\n\u5e33\u7c3f\u30fb\u66f8\u985e\u306e\u78ba\u8a8d<br \/>\n<span style=\"font-size: medium; color: #333333;\">\u5728\u5eab\u30fb\u8a2d\u5099\u3084\u5e97\u8217\u5185\u306e\u78ba\u8a8d<\/span>\u00a0<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 99.8698%; text-align: center;\"><strong>\u663c\u4f11\u61a9\uff08\uff11\u6642\u9593\u7a0b\u5ea6\uff09<\/strong><\/td>\n<\/tr>\n<tr data-end=\"500\" data-start=\"422\">\n<td data-end=\"431\" data-start=\"422\" style=\"width: 32.9427%;\"><strong>\u5348\u5f8c\uff0813:00-16:00\u9803\uff09<\/strong><\/td>\n<td data-end=\"482\" data-start=\"431\" style=\"width: 67.0412%;\">\u4e8b\u696d\u4e3b\u672c\u4eba\u3084\u9867\u554f\u7a0e\u7406\u58eb\u3078\u7591\u554f\u70b9\u306e\u30d2\u30a2\u30ea\u30f3\u30b0<br \/>\n\u6307\u6458\u4e8b\u9805\u3084\u4fee\u6b63\u7533\u544a\u306e\u8aac\u660e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u3068\u540c\u69d8\u306b\u3001\u6700\u521d\u306b\u96d1\u8ac7\u3092\u901a\u3058\u305f\u4e8b\u696d\u6982\u8981\u306e\u78ba\u8a8d\u304c\u884c\u308f\u308c\u305f\u5f8c\u3067\u3001\u5e33\u7c3f\u985e\u3084\u8cc7\u6599\u7b49\u306e\u672c\u683c\u7684\u306a\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/span><\/p>\n<p><strong>\u9867\u554f\u7a0e\u7406\u58eb\u304c\u3044\u306a\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u5e33\u7c3f\u985e\u306e\u6574\u7406\u304c\u4e0d\u5341\u5206\u3067\u3042\u3063\u305f\u308a\u3001\u8abf\u67fb\u5b98\u3078\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u5bfe\u5fdc\u3067\u8aa4\u89e3\u304c\u751f\u307e\u308c\u305f\u308a\u3059\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u5f8c\u65e5\u6539\u3081\u3066\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u306a\u304a\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/tax-investigation-find-out-how-far\"><span><strong>\u7a0e\u52d9\u8abf\u67fb\u306f\u3069\u3053\u307e\u3067\u8abf\u3079\u308b\uff1f\u6307\u6458\u4e8b\u9805\u3068\u5bfe\u7b56\u3092\u500b\u4eba\u30fb\u6cd5\u4eba\u5225\u306b\u89e3\u8aac\uff01<\/strong><\/span><\/a>\u3067\u306f\u3001\u7a0e\u52d9<span style=\"font-size: 16px; color: #333333;\">\u8abf\u67fb\u306e\u5bfe\u8c61\u671f\u9593\u3084\u8abf\u67fb\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u6599\u306a\u3069\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"q8q9vsj1t49ssrj7jfpdi\">2.\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u304c\u51fa\u308b\u307e\u3067\u306e\u65e5\u6570\u306f\u8abf\u67fb\u5bfe\u8c61\u306b\u3088\u308a\u7570\u306a\u308b<\/h2>\n<p>\u7a0e\u52d9\u8abf\u67fb\u304c\u7d42\u308f\u3063\u305f\u5f8c\u3001\u7d50\u679c\u304c\u51fa\u308b\u307e\u3067\u306e\u65e5\u6570\u306f\u8abf\u67fb\u5bfe\u8c61\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n<strong>\u4e8b\u696d\u306e\u898f\u6a21\u304c\u5c0f\u3055\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u308c\u3070\uff11\u30f6\u6708\u304f\u3089\u3044\u3067\u7d50\u679c\u304c\u51fa\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f\u534a\u5e74\u4ee5\u4e0a\u5148\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n<\/strong>\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u8981\u56e0\u306b\u3088\u3063\u3066\u7d50\u679c\u901a\u77e5\u307e\u3067\u306e\u65e5\u6570\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u304c\u51fa\u308b\u307e\u3067\u306e\u65e5\u6570\u304c\u6c7a\u307e\u308b\u8981\u56e0<\/strong><\/p>\n<ul>\n<li>\u7a0e\u52d9\u8abf\u67fb\u5b9f\u65bd\u6642\u306e\u6301\u3061\u5e30\u308a\u8cc7\u6599\u3084\u3001\u8ffd\u52a0\u63d0\u51fa\u8cc7\u6599\u306e\u78ba\u8a8d<\/li>\n<li>\u8abf\u67fb\u5bfe\u8c61\u8005\u306b\u5bfe\u3059\u308b\u78ba\u8a8d\u4e8b\u9805\u306e\u3084\u308a\u3068\u308a<\/li>\n<li>\u53d6\u5f15\u5148\u3084\u91d1\u878d\u6a5f\u95a2\u7b49\u306b\u5bfe\u3059\u308b\u8ffd\u52a0\u8abf\u67fb\u306e\u5b9f\u65bd<\/li>\n<li>\u8abf\u67fb\u7d50\u679c\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u7f72\u5185\u3067\u306e\u5354\u8b70\u30fb\u5831\u544a<\/li>\n<li>\u7a0e\u52d9\u7f72\u3084\u8abf\u67fb\u5b98\u500b\u4eba\u306e\u696d\u52d9\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/li>\n<\/ul>\n<\/div>\n<p><strong><span class=\"f-marker-p\">\u8abf\u67fb\u3059\u3079\u304d\u8cc7\u6599\u7b49\u304c\u591a\u3044\u5834\u5408\u3084\u3001\u7533\u544a\u5185\u5bb9\u306b\u4e0d\u5099\u3084\u4e0d\u6b63\u304c\u3042\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u7d50\u679c\u901a\u77e5\u307e\u3067\u65e5\u6570\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u8cc7\u6599\u304c\u591a\u304f\u3066\u7a0e\u52d9\u8abf\u67fb\u306e\u6642\u70b9\u3067\u78ba\u8a8d\u3057\u304d\u308c\u306a\u3044\u5834\u5408\u3084\u3001\u8abf\u67fb\u3067\u4e0d\u5be9\u306a\u70b9\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u306a\u3069\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5b9f\u65bd\u3055\u308c\u305f\u5f8c\u306b\u8cc7\u6599\u3092\u6301\u3061\u5e30\u3063\u3066\u7cbe\u67fb\u3055\u308c\u305f\u308a\u3001\u5f8c\u65e5\u8ffd\u52a0\u3067\u8cc7\u6599\u306e\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u4e8b\u52d9\u6240\u3084\u5e97\u8217\u3067\u306e\u7a0e\u52d9\u8abf\u67fb\u304c\u7d42\u4e86\u3057\u305f\u5f8c\u3082\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u53d6\u5f15\u5148\u3084\u91d1\u878d\u6a5f\u95a2\u7b49\u306b\u53d6\u5f15\u306e\u4e8b\u5b9f\u3084\u5185\u5bb9\u78ba\u8a8d\u304c\u884c\u308f\u308c\u305f\u308a\u3001\u8abf\u67fb\u5bfe\u8c61\u8005\u306b\u5bfe\u3057\u3066\u4e0d\u660e\u70b9\u306e\u8ffd\u52a0\u78ba\u8a8d\u304c\u306a\u3055\u308c\u305f\u308a\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u3088\u3046\u306a\u3053\u3068\u304c\u3042\u308b\u3068\u3001\u6700\u7d42\u7684\u306a\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u304c\u78ba\u5b9a\u3059\u308b\u307e\u3067\u306b\u65e5\u6570\u3092\u8981\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002<br \/>\n\u7279\u306b\u3001\u91cd\u52a0\u7b97\u7a0e\u306a\u3069\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3088\u3046\u306a\u60aa\u8cea\u306a\u4e0d\u6b63\u884c\u70ba\u304c\u7591\u308f\u308c\u308b\u5834\u5408\u306f\u30011\u30012\u5e74\u306b\u308f\u305f\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/tax-inspector\"><span style=\"font-size: inherit;\"><strong>\u7a0e\u52d9\u8abf\u67fb\u5b98\u306f\u7a0e\u52d9\u8abf\u67fb\u306e\u3068\u304d\u306b\u4f55\u3092\u3059\u308b\uff1f\u7a0e\u52d9\u8abf\u67fb\u306e\u4e0d\u5b89\u3092\u6e1b\u3089\u305d\u3046<\/strong><\/span><\/a>\u3067\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u7a0e\u52d9<\/span><span style=\"font-size: 16px; color: #333333;\">\u8abf\u67fb\u5b98\u304c\u884c\u3046\u4e00\u9023\u306e\u696d\u52d9\u5185\u5bb9\u3084\u696d\u52d9\u65b9\u91dd\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"y7k5tdib1pfd444vyookjq\">3.\u7a0e\u52d9\u8abf\u67fb\u306e\u65e5\u6570\u304c\u9577\u671f\u5316\u3057\u3084\u3059\u3044\u30b1\u30fc\u30b9<\/h2>\n<p>\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304b\u304b\u308b\u65e5\u6570\u304c\u9577\u671f\u5316\u3059\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u8a18\u5e33\u6f0f\u308c\u3084\u8a08\u7b97\u30df\u30b9\u304c\u591a\u3044<\/li>\n<li>\u66f8\u985e\u306e\u6574\u7406\u304c\u3055\u308c\u3066\u3044\u306a\u3044<\/li>\n<li>\u78ba\u8a8d\u3059\u3079\u304d\u8cc7\u6599\u304c\u5927\u91cf\u306b\u3042\u308b<\/li>\n<li>\u8abf\u67fb\u5b98\u304b\u3089\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u3078\u306e\u56de\u7b54\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b<\/li>\n<li>\u7121\u7533\u544a\u3067\u8cc7\u6599\u304c\u5927\u91cf\u306b\u6b8b\u3063\u3066\u3044\u308b<\/li>\n<li>\u904e\u53bb\u306e\u7533\u544a\u5185\u5bb9\u3068\u306e\u6574\u5408\u304c\u5fc5\u8981\u306a\u9805\u76ee\u304c\u3042\u308b<\/li>\n<li>\u4e0d\u6b63\u884c\u70ba\u306e\u7591\u3044\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<p><strong><span class=\"f-marker-p\">\u7279\u306b\u3001\u8a18\u5e33\u6f0f\u308c\u30fb\u8a08\u7b97\u30df\u30b9\u304c\u591a\u3044\u5834\u5408\u3084\u3001\u66f8\u985e\u306e\u6574\u7406\u304c\u4e0d\u5341\u5206\u306a\u5834\u5408\u306f\u3001\u8abf\u67fb\u306e\u9032\u884c\u304c\u6ede\u308b\u305f\u3081\u4f59\u8a08\u306b\u65e5\u6570\u304c\u304b\u304b\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/span><\/strong><\/p>\n<p>\u6b21\u304b\u3089\u3001\u9806\u756a\u306b\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"4d5ag01pwionqqqzh67r9g\">3-1.\u8a18\u5e33\u6f0f\u308c\u3084\u8a08\u7b97\u30df\u30b9\u304c\u591a\u3044<\/h3>\n<p>\u7533\u544a\u66f8\u985e\u306e\u8a08\u7b97\u30df\u30b9\u3084\u8a18\u5e33\u6f0f\u308c\u306a\u3069\u304c\u591a\u3044\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u65e5\u6570\u304c\u304b\u304b\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<br \/>\n\u8a08\u7b97\u30df\u30b9\u3084\u8a18\u5e33\u6f0f\u308c\u304c\u591a\u3044\u5834\u5408\u306f\u3001<strong>\u58f2\u4e0a\u3084\u7d4c\u8cbb\u306a\u3069\u306e\u6570\u5b57\u306e\u6574\u5408\u6027\u3092\u78ba\u8a8d\u3059\u308b\u4f5c\u696d\u306b\u6642\u9593\u304c\u304b\u304b\u308b<\/strong>\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u4f8b\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u58f2\u4e0a\u53f0\u5e33\u306b<strong>\u8a18\u5e33\u6f0f\u308c<\/strong>\u304c\u3042\u308a\u3001\u30ec\u30b8\u306e\u58f2\u4e0a\u30c7\u30fc\u30bf\u3068\u5408\u308f\u306a\u3044<\/li>\n<li>\u4ed5\u5165\u5e33\u306e<strong>\u91d1\u984d\u306b\u30df\u30b9<\/strong>\u304c\u3042\u308b<\/li>\n<li><span style=\"font-size: 16px; color: oklch(0.304 0.04 213.681);\">\u7d4c\u8cbb\u3092\u8aa4\u3063\u3066<strong>\u4e8c\u91cd\u8a08\u4e0a<\/strong>\u3057\u3066\u3044\u308b<\/span><\/li>\n<li><span style=\"font-size: 16px; color: oklch(0.304 0.04 213.681);\">\u68da\u5378\u8cc7\u7523\u306e<strong>\u672a\u8a08\u4e0a<\/strong>\u304c\u3042\u308b<\/span><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"eng2yimqhshy9snbbgaj5\">3-2.\u66f8\u985e\u306e\u6574\u7406\u304c\u3055\u308c\u3066\u3044\u306a\u3044<\/h3>\n<p>\u66f8\u985e\u306e\u6574\u7406\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5f53\u65e5\u306b\u306a\u3063\u3066<strong>\u66f8\u985e\u305d\u306e\u3082\u306e\u3092\u63a2\u3057\u51fa\u3059\u3053\u3068\u306b\u6642\u9593\u304c\u8cbb\u3084\u3055\u308c\u308b<\/strong>\u305f\u3081\u3001\u8abf\u67fb\u65e5\u6570\u304c\u5897\u3048\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u3088\u304f\u3042\u308b\u306e\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li><span style=\"color: oklch(0.304 0.04 213.681); font-size: 16px; word-spacing: normal;\">\u5fc5\u8981\u66f8\u985e\u304c\u3059\u3079\u3066\u63c3\u3063\u3066\u304a\u3089\u305a\u3001<strong>\u6b6f\u629c\u3051<\/strong>\u306b\u306a\u3063\u3066\u3044\u308b<\/span><\/li>\n<li><span style=\"color: oklch(0.304 0.04 213.681); font-size: 16px; word-spacing: normal;\">\u9818\u53ce\u66f8\u306b\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u306e\u5206\u304c<strong>\u6df7\u3056\u3063\u3066\u3044\u308b<\/strong><\/span><\/li>\n<li><span style=\"font-size: 16px; word-spacing: normal;\">\u30d1\u30bd\u30b3\u30f3\u5185\u306e\u5e33\u7c3f\u3084\u8a3c\u6191\u8cc7\u6599\u306e\u30d5\u30a1\u30a4\u30eb\u304c\u8907\u6570\u306e\u30d5\u30a9\u30eb\u30c0\u306b<strong>\u6563\u5728<\/strong>\u3057\u3066\u3044\u308b<\/span><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"l618hwqb36o2o8lo381ca\">3-3.\u78ba\u8a8d\u3059\u3079\u304d\u66f8\u985e\u304c\u5927\u91cf\u306b\u3042\u308b<\/h3>\n<p>\u78ba\u8a8d\u3059\u3079\u304d\u66f8\u985e\u306e\u91cf\u304c\u591a\u3044\u5834\u5408\u306f\u3001\u5185\u5bb9\u306b\u30df\u30b9\u304c\u306a\u304f\u304d\u3061\u3093\u3068\u6574\u7406\u3055\u308c\u3066\u3044\u3066\u3082\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u65e5\u6570\u304c\u9577\u5f15\u304f\u8981\u56e0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u65e5\u6570\u304c\u304b\u3055\u3080\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li><strong>\u4e8b\u696d\u898f\u6a21\u304c\u5927\u304d\u3044\u30fb\u5e97\u8217\u6570\u304c\u591a\u3044<\/strong>\u305f\u3081\u306b\u78ba\u8a8d\u8cc7\u6599\u3082\u591a\u3044<\/li>\n<li>\u4e00\u822c\u6d88\u8cbb\u8005\u304c\u5bfe\u8c61\u306e\u696d\u614b\u306a\u3069\u3067\u3001<strong>\u65e5\u5e38\u7684\u306b\u591a\u6570\u306e\u53d6\u5f15<\/strong>\u304c\u3042\u308b<\/li>\n<li><strong>\u73fe\u91d1\u53d6\u5f15\u304c\u591a\u304f<\/strong>\u3001\u7a81\u5408\u3059\u3079\u304d\u8cc7\u6599\u306e\u7a2e\u985e\u304c\u591a\u3044<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"atx9g8gaj5r2s81w3zj32j\">3-4.\u8abf\u67fb\u5b98\u304b\u3089\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u3078\u306e\u56de\u7b54\u304c\u4e0d\u5341\u5206<\/h3>\n<p>\u8abf\u67fb\u5b98\u304b\u3089\u8cea\u554f\u4e8b\u9805\u304c\u3042\u3063\u3066\u3082\u3001\u62c5\u5f53\u8005\u306e\u4e0d\u5728\u306a\u3069\u3067\u304d\u3061\u3093\u3068\u56de\u7b54\u3067\u304d\u305a\u306b\u4e0d\u660e\u70b9\u304c\u6b8b\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u901a\u5e38\u3088\u308a\u7a0e\u52d9\u8abf\u67fb\u306e\u65e5\u6570\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30d2\u30a2\u30ea\u30f3\u30b0\u306b\u305d\u306e\u5834\u3067\u56de\u7b54\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u96fb\u8a71\u3084\u6587\u66f8\u7b49\u3067\u5f8c\u65e5\u56de\u7b54\u3092\u884c\u3048\u3070\u6e08\u3080\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4e00\u65b9\u3067\u3001\u7533\u544a\u5185\u5bb9\u3068\u77db\u76fe\u3059\u308b\u56de\u7b54\u3092\u3057\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u56de\u7b54\u306e\u4ed5\u65b9\u306b\u3088\u3063\u3066\u8aa4\u89e3\u3092\u751f\u3093\u3067\u3057\u307e\u3063\u305f\u5834\u5408\u306a\u3069\u306f\u3001<strong>\u7a0e\u52d9\u8abf\u67fb\u306e\u65e5\u7a0b\u304c\u8ffd\u52a0\u3055\u308c\u305f\u308a\u3001\u3088\u308a\u7d30\u304b\u3044\u70b9\u307e\u3067\u8abf\u67fb\u3055\u308c\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<h3 id=\"n3pc4ci5qmptk9gqqoi4pp\">3-5.\u7121\u7533\u544a\u3067\u8cc7\u6599\u304c\u5927\u91cf\u306b\u6b8b\u3063\u3066\u3044\u308b<\/h3>\n<p>\u8abf\u67fb\u5bfe\u8c61\u8005\u304c\u6240\u5f97\u3092\u7533\u544a\u3057\u3066\u304a\u3089\u305a\u58f2\u4e0a\u3084\u7d4c\u8cbb\u7b49\u306e\u8cc7\u6599\u304c\u4e4f\u3057\u3044\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u3067\u306f\u9650\u3089\u308c\u305f\u8cc7\u6599\u3092\u3082\u3068\u306b\u5bfe\u8c61\u8005\u306e\u6240\u5f97\u3092\u63a8\u8a08\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u7121\u7533\u544a\u3067\u3082\u8cc7\u6599\u304c\u5927\u91cf\u306b\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001<strong>1\u3064\u3072\u3068\u3064\u306e\u58f2\u4e0a\u3084\u7d4c\u8cbb\u306e\u8a08\u4e0a\u53ef\u5426\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/strong>\u305f\u3081\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"t23y9ti1hojgz8q5clrv2p\">3-6.\u904e\u53bb\u306e\u7533\u544a\u5185\u5bb9\u3068\u306e\u6574\u5408\u304c\u5fc5\u8981\u306a\u9805\u76ee\u304c\u3042\u308b<\/h3>\n<p>\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u9805\u76ee\u306b\u3088\u3063\u3066\u306f\u3001\u904e\u53bb\u306e\u7533\u544a\u5185\u5bb9\u3068\u306e\u6574\u5408\u6027\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u8abf\u67fb\u65e5\u6570\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u9805\u76ee\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li><strong>\u7e70\u8d8a\u6b20\u640d\u91d1<\/strong>\u306e\u51e6\u7406<\/li>\n<li>\u671f\u672b\u306e<strong>\u5728\u5eab\u51e6\u7406<\/strong><\/li>\n<li>\u904e\u5e74\u5ea6\u304b\u3089\u884c\u308f\u308c\u3066\u3044\u308b<strong>\u6e1b\u4fa1\u511f\u5374<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"8u5y6er4bg3t8cyrsxz0v\">3-7.\u4e0d\u6b63\u884c\u70ba\u306e\u7591\u3044\u304c\u3042\u308b<\/h3>\n<p>\u8abf\u67fb\u5bfe\u8c61\u8005\u304c\u4f55\u3089\u304b\u306e\u4e0d\u6b63\u884c\u70ba\u3092\u884c\u3063\u3066\u3044\u308b\u7591\u3044\u304c\u3042\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u65e5\u6570\u304c\u9577\u5f15\u304f\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<br \/>\n\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001<strong>\u4e0d\u6b63\u884c\u70ba\u306e\u6709\u7121\u3092\u7279\u5b9a\u3059\u308b\u305f\u3081\u306b\u8ffd\u52a0\u3067\u8abf\u67fb\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b<\/strong>\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u5f8c\u65e5\u6539\u3081\u3066\u4e8b\u52d9\u6240\u3084\u5e97\u8217\u306a\u3069\u3067\u7a0e\u52d9\u8abf\u67fb\u3092\u884c\u3044\u3001\u5b9f\u614b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u73fe\u91d1\u5546\u58f2\u3067<strong>\u58f2\u4e0a\u9664\u5916<\/strong>\u3092\u884c\u3063\u3066\u3044\u308b\u7591\u3044\u304c\u3042\u308b<\/li>\n<li><strong>\u67b6\u7a7a\u7d4c\u8cbb<\/strong>\u304c\u7591\u308f\u308c\u308b\u652f\u51fa\u304c\u3042\u308b<\/li>\n<li><strong>\u5728\u5eab\u64cd\u4f5c<\/strong>\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li>\n<li>\u8a2d\u5099\u306e<strong>\u6e1b\u4fa1\u511f\u5374<\/strong>\u306b\u4e0d\u6b63\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<h2 id=\"juc9vard2no2uthymbl2ba\">4.\u7a0e\u52d9\u8abf\u67fb\u3092\u65e9\u304f\u7d42\u308f\u3089\u305b\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306b\u304b\u304b\u308b\u65e5\u6570\u3092\u5c11\u3057\u3067\u3082\u77ed\u304f\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6b21\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u5b88\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u8cc7\u6599\u3084\u5e97\u8217\u30fb\u4e8b\u52d9\u6240\u5185\u3092<strong>\u6574\u7406\u6574\u9813<\/strong>\u3057\u3066\u304a\u304f<\/li>\n<li>\u8abf\u67fb\u5b98\u304b\u3089\u306e\u8cea\u554f\u306b\u306f<strong>\u8aa0\u5b9f\u306b\u56de\u7b54<\/strong>\u3059\u308b<\/li>\n<li>\u7533\u544a\u306b\u30df\u30b9\u304c\u3042\u308c\u3070<strong>\u4e8b\u524d\u306b\u4fee\u6b63\u7533\u544a<\/strong>\u3092\u3057\u3066\u304a\u304f<\/li>\n<li><strong>\u9867\u554f\u7a0e\u7406\u58eb<\/strong>\u306b\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u5fdc\u3092\u4f9d\u983c\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p><span class=\"f-marker-p\"><strong>\u7a0e\u52d9\u7f72\u306e\u8077\u54e1\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u7a0e\u52d9\u8abf\u67fb\u3092\u9032\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u5354\u529b\u3059\u308b\u3053\u3068\u304c\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u65e5\u6570\u3092\u77ed\u7e2e\u3059\u308b\u30b3\u30c4\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u4ee5\u4e0b\u3067\u30011\u3064\u305a\u3064\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"c0dhz2r9flswd4s1dd6ci\">4-1.\u8cc7\u6599\u3084\u5e97\u8217\u30fb\u4e8b\u52d9\u6240\u5185\u3092\u6574\u7406\u6574\u9813\u3057\u3066\u304a\u304f<\/h3>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3067\u30c1\u30a7\u30c3\u30af\u3055\u308c\u305d\u3046\u306a\u5e33\u7c3f\u985e\u3084\u8cc7\u6599\u306a\u3069\u3092\u6574\u7406\u3057\u3066\u304a\u304d\u3001\u8abf\u67fb\u5b98\u304c\u78ba\u8a8d\u3057\u3084\u3059\u3044\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u3002<br \/>\n\u7279\u306b\u3001\u6b21\u306e\u8cc7\u6599\u306b\u3064\u3044\u3066\u306f\u65e5\u9803\u304b\u3089\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u58f2\u4e0a\u5e33\u30fb\u4ed5\u5165\u5e33\u30fb\u73fe\u91d1\u51fa\u7d0d\u5e33\u30fb\u9810\u91d1\u901a\u5e33<\/li>\n<li>\u8acb\u6c42\u66f8\u30fb\u9818\u53ce\u66f8\u30fb\u5951\u7d04\u66f8<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u30fb\u6e1b\u4fa1\u511f\u5374\u660e\u7d30<\/li>\n<li>\u7d66\u4e0e\u660e\u7d30\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7c3f<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u8abf\u67fb\u5b98\u306b\u6c42\u3081\u3089\u308c\u305f\u8cc7\u6599\u3092\u8fc5\u901f\u306b\u63d0\u793a\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u5f53\u521d\u306e\u4e88\u5b9a\u3088\u308a\u65e9\u304f\u7a0e\u52d9\u8abf\u67fb\u304c\u7d42\u308f\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u307e\u305f\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u306f\u66f8\u985e\u3084\u8cc7\u6599\u3060\u3051\u3067\u306a\u304f\u3001\u73fe\u91d1\u3084\u5728\u5eab\u30fb\u8a2d\u5099\u306e\u73fe\u7269\u78ba\u8a8d\u306a\u3069\u3082\u884c\u308f\u308c\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u5e97\u8217\u3084\u4e8b\u52d9\u6240\u5185\u3082\u4e8b\u524d\u306b\u6574\u7406\u6574\u9813\u3057\u3066\u304a\u304d\u3001\u8abf\u67fb\u306b\u652f\u969c\u304c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"u5vgqclkmf2q1o57dk4j4\">4-2.\u8abf\u67fb\u5b98\u304b\u3089\u306e\u8cea\u554f\u306b\u306f\u8aa0\u5b9f\u306b\u56de\u7b54\u3059\u308b<\/h3>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3092\u65e9\u3081\u306b\u7d42\u308f\u3089\u305b\u308b\u306b\u306f\u3001\u8abf\u67fb\u5b98\u304b\u3089\u306e\u8cea\u554f\u306b\u5bfe\u3057\u3066\u8aa0\u5b9f\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3082\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001\u6b21\u306e\u3088\u3046\u306a\u3088\u304f\u805e\u304b\u308c\u308b\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u524d\u306b\u56de\u7b54\u5185\u5bb9\u3092\u6e96\u5099\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u4e8b\u696d\u306e\u6982\u8981\u3068\u58f2\u4e0a\u306e\u6d41\u308c<\/li>\n<li>\u73fe\u91d1\u3084\u30ec\u30b8\u7ba1\u7406\u306e\u65b9\u6cd5<\/li>\n<li>\u4e3b\u8981\u306a\u53d6\u5f15\u5148\u3068\u5951\u7d04\u5f62\u614b<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"ygerkw66hqsdttks6xmovr\">4-3.\u7533\u544a\u306b\u30df\u30b9\u304c\u3042\u308c\u3070\u4e8b\u524d\u306b\u4fee\u6b63\u7533\u544a\u3092\u3057\u3066\u304a\u304f<\/h3>\n<p>\u7533\u544a\u5185\u5bb9\u306b\u30df\u30b9\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u4fee\u6b63\u7533\u544a\u3057\u3066\u304a\u304f\u3068\u8abf\u67fb\u5f53\u65e5\u306b\u30df\u30b9\u306e\u5bfe\u5fdc\u3092\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u8abf\u67fb\u306b\u304b\u304b\u308b\u6642\u9593\u3084\u65e5\u6570\u3092\u77ed\u7e2e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u81ea\u4e3b\u7684\u306b\u4fee\u6b63\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u7a0e\u52d9\u7f72\u5074\u306b\u8aa0\u5b9f\u306a\u5370\u8c61\u304c\u4f1d\u308f\u308a\u3084\u3059\u304f\u306a\u308b\u70b9\u3067\u3082\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u65e9\u671f\u7d42\u4e86\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u306a\u304a\u3001\u4e8b\u524d\u306b\u4fee\u6b63\u7533\u544a\u3092\u884c\u3046\u3068\u3001\u7533\u544a\u30df\u30b9\u3084\u7121\u7533\u544a\u306e\u5834\u5408\u306b\u751f\u3058\u308b\u30da\u30ca\u30eb\u30c6\u30a3\uff08\u52a0\u7b97\u7a0e\uff09\u3092\u6b21\u306e\u3088\u3046\u306b\u8efd\u6e1b\u3067\u304d\u308b\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<table width=\"100%\">\n<thead data-end=\"178\" data-start=\"130\">\n<tr data-end=\"178\" data-start=\"130\">\n<th data-end=\"149\" data-start=\"130\" style=\"text-align: center; width: 30.5339%;\"><strong>\u30da\u30ca\u30eb\u30c6\u30a3<\/strong><\/th>\n<th data-end=\"164\" data-start=\"149\" style=\"text-align: center; width: 31.0546%;\"><strong>\u901a\u5e38\u306e\u7a0e\u7387<\/strong><\/th>\n<th data-end=\"178\" data-start=\"164\" style=\"text-align: center; width: 38.2731%;\"><strong>\u4e8b\u524d\u306b\u4fee\u6b63\u7533\u544a\u3057\u305f\u5834\u5408\u306e\u7a0e\u7387<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-end=\"336\" data-start=\"236\">\n<tr data-end=\"283\" data-start=\"236\">\n<td data-end=\"250\" data-start=\"236\" style=\"width: 30.5339%;\"><strong>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/strong><\/td>\n<td data-end=\"266\" data-start=\"250\" style=\"width: 31.0546%;\">10\uff5e15%<\/td>\n<td data-end=\"283\" data-start=\"266\" style=\"vertical-align: middle; width: 38.2731%;\">5\u301c10%<br \/>\n<strong>\uff08\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u524d\u306a\u30890%\uff09<\/strong><\/td>\n<\/tr>\n<tr data-end=\"336\" data-start=\"284\">\n<td data-end=\"299\" data-start=\"284\" style=\"width: 30.5339%;\"><strong>\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/strong><\/td>\n<td data-end=\"319\" data-start=\"299\" style=\"width: 31.0546%;\">15\u301c30%<\/td>\n<td data-end=\"336\" data-start=\"319\" style=\"width: 38.2731%;\">10\u301c25%<br \/>\n<span style=\"font-size: medium; color: #333333;\"><strong>\uff08\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u524d\u306a\u30895%\uff09<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"em9z9fzzlyr5xk9lw8l7zs\">4-4.\u4fe1\u983c\u3067\u304d\u308b\u9867\u554f\u7a0e\u7406\u58eb\u306b\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u5fdc\u3092\u4f9d\u983c\u3059\u308b<\/h3>\n<p>\u4fe1\u983c\u3067\u304d\u308b\u9867\u554f\u7a0e\u7406\u58eb\u306b\u5bfe\u5fdc\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u65e5\u6570\u3092\u9577\u5f15\u304b\u305b\u306a\u3044\u4e0a\u3067\u975e\u5e38\u306b\u52b9\u679c\u7684\u3067\u3059\u3002<br \/>\n\u7279\u306b\u3001\u6b21\u306e\u3088\u3046\u306a\u5834\u9762\u3067\u306f\u9867\u554f\u7a0e\u7406\u58eb\u306e\u5b58\u5728\u304c\u5927\u304d\u306a\u529b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention 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