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href=\"https:\/\/www.ht-tax.or.jp\/navi\/tax-investigation-amended-declaration\">\u7a0e\u52d9\u8abf\u67fb\u5f8c\u306e\u4fee\u6b63\u7533\u544a\u306f\u3069\u3093\u306a\u624b\u7d9a\u304d\uff1f\u8abf\u67fb\u306e\u6d41\u308c\u3084\u30da\u30ca\u30eb\u30c6\u30a3\u3082\u89e3\u8aac<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<h3 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rel=\"noopener\"><strong>\u91cd\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u306f\uff1f\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u305f\u3068\u304d\u306e\u30ea\u30b9\u30af\u3084\u5bfe\u5fdc\u3082\u78ba\u8a8d<\/strong><\/a><strong>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>&lt;\u4e0a\u5834\u5be9\u67fb\u306e\u6982\u8981&gt;<\/strong><\/p>\n<p class=\"attention-p\">\u4e0a\u5834\u5be9\u67fb\u306b\u306f\u5927\u304d\u304f\u300c\u5f62\u5f0f\u8981\u4ef6\u300d\u3068\u300c\u5b9f\u8cea\u5be9\u67fb\u57fa\u6e96\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u30fb\u5f62\u5f0f\u8981\u4ef6<\/strong><br 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\/>\n\u5b9a\u6027\u7684\u57fa\u6e96\u3067\u3042\u308b\u305f\u3081\u3001\u30d2\u30a2\u30ea\u30f3\u30b0\u3084\u7d4c\u55b6\u5c64\u3068\u306e\u9762\u8ac7\u306a\u3069\u3092\u7d4c\u3066\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<h2 id=\"wpu72uw6ouonjas1qzi7b\">2.\u4e0a\u5834\u6e96\u5099\u4e2d\u306e\u7a0e\u52d9\u8abf\u67fb\u304c\u30cf\u30a4\u30ea\u30b9\u30af\u3067\u3042\u308b\u7406\u7531<\/h2>\n<p>\u4e0a\u5834\u6e96\u5099\u4e2d\u306e\u4f1a\u793e\u306f\u6025\u6210\u9577\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u4f1a\u8a08\u30eb\u30fc\u30eb\u6539\u5909\u306e\u5fc5\u8981\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001<strong>\u7d4c\u7406\u306e\u6df7\u4e71\u304c\u751f\u3058\u304c\u3061<\/strong>\u3067\u3059\u3002\u6df7\u4e71\u306f\u30df\u30b9\u306e\u767a\u751f\u306b\u3064\u306a\u304c\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308b\u6307\u6458\u304c\u5897\u3048\u308b\u539f\u56e0\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u554f\u984c\u70b9\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h3 id=\"112f8lvdf4t3lsln5avj\">2-1.\u58f2\u4e0a\u9ad8\u30fb\u5229\u76ca\u62e1\u5927\u306b\u7d4c\u7406\u90e8\u9580\u306e\u4f53\u5236\u304c\u8ffd\u3044\u3064\u304b\u306a\u3044<\/h3>\n<p>\u4e2d\u5c0f\u4f01\u696d\u304b\u3089\u4e0a\u5834\u3092\u6c7a\u610f\u3059\u308b\u969b\u306f\u3001\u4e00\u822c\u7684\u306b\u58f2\u4e0a\u9ad8\u30fb\u5229\u76ca\u304c\u62e1\u5927\u3057\u3066\u3044\u307e\u3059\u3002\u3044\u308f\u3086\u308b\u300c\u30d2\u30c8\u30fb\u30e2\u30ce\u30fb\u30ab\u30cd\u300d\u304c\u62e1\u5927\u50be\u5411\u306b\u3042\u308b\u4e2d\u3067\u3001\u4f1a\u8a08\u51e6\u7406\u3082\u5897\u52a0\u3057\u307e\u3059\u3002\u7d4c\u7406\u90e8\u9580\u306f\u5e38\u306b\u4eba\u624b\u4e0d\u8db3\u3068\u306a\u308a\u3001\u30d2\u30e5\u30fc\u30de\u30f3\u30a8\u30e9\u30fc\u304c\u751f\u3058\u3084\u3059\u3044\u72b6\u6cc1\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u3044\u3048\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u306f\u4eba\u624b\u4e0d\u8db3\u3092\u8a00\u3044\u8a33\u306b\u306f\u3067\u304d\u306a\u3044\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"lulwh0feyfii5zxj7olt6n\">2-2.\u4e0a\u5834\u306e\u305f\u3081\u306b\u7d4c\u7406\u4f53\u5236\u3092\u5909\u9769\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/h3>\n<p><strong>\u4f1a\u8a08\u9818\u57df\u306e\u4e0a\u5834\u6e96\u5099\u3068\u3057\u3066\u306f\u3001\u793e\u5185\u306e\u4f1a\u8a08\u30eb\u30fc\u30eb\u3092\u4e0a\u5834\u4f01\u696d\u5411\u3051\u57fa\u6e96\u306b\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><br \/>\n\u4f8b\u3048\u3070\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u6cd5\u4eba\u7a0e\u6cd5\u3092\u30d9\u30fc\u30b9\u3068\u3057\u305f\u4f1a\u8a08\u51e6\u7406\uff08\u7a0e\u52d9\u4f1a\u8a08\uff09\u3092\u884c\u3048\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u4e0a\u5834\u4f01\u696d\u3067\u306f\u6295\u8cc7\u5bb6\u4fdd\u8b77\u306e\u89b3\u70b9\u3082\u76db\u308a\u8fbc\u307e\u308c\u305f\u8ca1\u52d9\u4f1a\u8a08\u3078\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3002\u4f1a\u8a08\u30eb\u30fc\u30eb\u3092\u5909\u66f4\u3059\u308b\u904e\u7a0b\u3067\u3001\u6df7\u540c\u3084\u8a8d\u8b58\u9055\u3044\u304c\u767a\u751f\u3057\u3084\u3059\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u3069\u306e\u5e02\u5834\u3092\u76ee\u6307\u3059\u304b\u306b\u3088\u3063\u3066\u5fc5\u8981\u3068\u306a\u308b\u4f53\u5236\u3084\u6c34\u6e96\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u53c2\u8003\u307e\u3067\u306b\u3001\u65e5\u672c\u8a3c\u5238\u53d6\u5f15\u6240\u30b0\u30ed\u30fc\u30b9\u5e02\u5834\u306e\u5b9f\u8cea\u5be9\u67fb\u57fa\u6e96\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #d1d5d8; width: 33.7674%;\"><strong>\u9805\u76ee<\/strong><\/td>\n<td style=\"background-color: #d1d5d8; width: 66.1024%;\"><strong>\u5185\u5bb9<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.7674%;\"><strong>\u4f01\u696d\u5185\u5bb9\u3001\u30ea\u30b9\u30af\u60c5\u5831\u7b49\u306e\u958b\u793a\u306e\u9069\u5207\u6027<\/strong><\/td>\n<td style=\"width: 66.1024%;\">\u4f01\u696d\u5185\u5bb9\u3001\u30ea\u30b9\u30af\u60c5\u5831\u7b49\u306e\u958b\u793a\u3092\u9069\u5207\u306b\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u72b6\u6cc1\u306b\u3042\u308b\u3053\u3068\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.7674%;\"><strong>\u4f01\u696d\u7d4c\u55b6\u306e\u5065\u5168\u6027<\/strong><\/td>\n<td style=\"width: 66.1024%;\">\u4e8b\u696d\u3092\u516c\u6b63\u304b\u3064\u5fe0\u5b9f\u306b\u9042\u884c\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.7674%;\">\n<p><strong>\u4f01\u696d\u306e\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u53ca\u3073\u5185\u90e8\u7ba1\u7406\u4f53\u5236\u306e\u6709\u52b9\u6027<\/strong><\/p>\n<\/td>\n<td style=\"width: 66.1024%;\">\n<p>\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u53ca\u3073\u5185\u90e8\u7ba1\u7406\u4f53\u5236\u304c\u3001\u4f01\u696d\u306e\u898f\u6a21\u3084\u6210\u719f\u5ea6\u7b49\u306b\u5fdc\u3058\u3066\u6574\u5099\u3055\u308c\u3001\u9069\u5207\u306b\u6a5f\u80fd\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.7674%;\">\n<p><strong>\u4e8b\u696d\u8a08\u753b\u306e\u5408\u7406\u6027<\/strong><\/p>\n<\/td>\n<td style=\"width: 66.1024%;\">\u00a0\u76f8\u5fdc\u306b\u5408\u7406\u7684\u306a\u4e8b\u696d\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u3066\u304a\u308a\u3001\u5f53\u8a72\u4e8b\u696d\u8a08\u753b\u3092\u9042\u884c\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u4e8b\u696d\u57fa\u76e4\u3092\u6574\u5099\u3057\u3066\u3044\u308b\u3053\u3068\u53c8\u306f\u6574\u5099\u3059\u308b\u5408\u7406\u7684\u306a\u898b\u8fbc\u307f\u306e\u3042\u308b\u3053\u3068\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.7674%;\"><strong>\u305d\u306e\u4ed6<\/strong><\/td>\n<td style=\"width: 66.1024%;\">\u516c\u76ca\u53c8\u306f\u6295\u8cc7\u8005\u4fdd\u8b77\u306e\u89b3\u70b9\u304b\u3089\u6771\u8a3c\u304c\u5fc5\u8981\u3068\u8a8d\u3081\u308b\u4e8b\u9805<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\u3000\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u300c<a href=\"https:\/\/www.jpx.co.jp\/equities\/listing\/criteria\/listing\/02.html\" target=\"_blank\" rel=\"noopener\">\u4e0a\u5834\u5be9\u67fb\u57fa\u6e96<\/a>\u300d<\/p>\n<h2 id=\"25i9b6vjto4a8dfm78lczw\">3.\u4e0a\u5834\u6e96\u5099\u3067\u30af\u30ea\u30a2\u3059\u3079\u304d\u7a0e\u52d9\u30c6\u30fc\u30de6\u9078<\/h2>\n<p>\u4e0a\u5834\u6e96\u5099\u306f\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u4e2d\u3067\u512a\u5148\u9806\u4f4d\u306e\u9ad8\u3044\u7a0e\u52d9\u30c6\u30fc\u30de\u3092\uff16\u3064\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>3-1.\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u6574\u7406\u3068\u96fb\u5b50\u5316<br \/>\n<\/strong><strong>3-2.\u767a\u751f\u4e3b\u7fa9\u4f1a\u8a08\u304a\u3088\u3073\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc<br \/>\n<\/strong><strong>3-3.\u68da\u5378\u8cc7\u7523\u7ba1\u7406\u306e\u7cbe\u5ea6\u5411\u4e0a<br \/>\n<\/strong><strong>3-4.\u539f\u4fa1\u8a08\u7b97\u4f53\u5236\u306e\u6574\u5099<br \/>\n<\/strong><strong>3-5.\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u9069\u6b63\u7ba1\u7406<br \/>\n<\/strong><strong>3-6.\u95a2\u4fc2\u4f1a\u793e\u306e\u6574\u7406<\/strong><\/p>\n<\/div>\n<h3 id=\"6pqtui7gupyzm5y3irbami\">3-1.\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u6574\u7406\u3068\u96fb\u5b50\u5316<\/h3>\n<p>\u7d4c\u7406\u3067\u306f\u8acb\u6c42\u66f8\u3092\u9069\u5207\u306b\u7ba1\u7406\u3057\u3066\u3044\u3066\u3082\u3001\u7d0d\u54c1\u66f8\u3084\u691c\u53ce\u66f8\u306a\u3069\u306e\u8a3c\u6191\u985e\u306e\u7ba1\u7406\u306f\u73fe\u5834\u306b\u4efb\u305b\u3066\u3044\u308b\u3053\u3068\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u90e8\u9580\u3054\u3068\u306b\u7ba1\u7406\u65b9\u6cd5\u3084\u4fdd\u7ba1\u671f\u9593\u304c\u30d0\u30e9\u30d0\u30e9\u3060\u3068\u3001\u53d6\u5f15\u306e\u8a73\u7d30\u3092\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u306b\u8ffd\u8de1\u304c\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4f1d\u7968\u756a\u53f7\u3067\u4f1a\u8a08\u51e6\u7406\u3068\u8a3c\u6191\u985e\u3092\u7d71\u4e00\u7ba1\u7406\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u7d71\u4e00\u7ba1\u7406\u306b\u306f\u96fb\u5b50\u5316\u304c\u6709\u52b9\u3067\u3059\u306e\u3067\u3001\u7d19\u306e\u8a3c\u6191\u985e\u304c\u591a\u3044\u5834\u5408\u306f\u3001\u96fb\u5b50\u5316\u3082\u3042\u308f\u305b\u3066\u9032\u3081\u308b\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"fg438ikuilglbmx2y67y3j\">3-2.\u767a\u751f\u4e3b\u7fa9\u4f1a\u8a08\u304a\u3088\u3073\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc<\/h3>\n<p>\u4e0a\u5834\u6e96\u5099\u3067\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3067\u3059\u3002\u7279\u306b\u554f\u984c\u306b\u306a\u308b\u306e\u306f\u3001\u6b21\u306e2\u70b9\u3067\u3059\u3002<\/p>\n<h5 id=\"hgzpiq8ejecmmhgm4wcxwf\">\u767a\u751f\u4e3b\u7fa9\u3078\u306e\u5bfe\u5fdc<\/h5>\n<p><strong>\u975e\u4e0a\u5834\u4f01\u696d\u3067\u306f\u3001\u4e00\u90e8\u306e\u4f1a\u8a08\u51e6\u7406\u3092<span style=\"color: #e25041;\">\u73fe\u91d1\u4e3b\u7fa9<\/span>\u3067\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>\u4f8b\u3048\u3070\u3001\u4ed5\u5165\u308c\u305f\u5728\u5eab\u306e\u8cbb\u7528\u8a08\u4e0a\u3092\u7d0d\u54c1\u65e5\u3067\u306f\u306a\u304f\u3001\u8acb\u6c42\u66f8\u304c\u5c4a\u3044\u305f\u6642\u70b9\u3067\u884c\u3063\u3066\u3044\u308b\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u4e0a\u5834\u3092\u76ee\u6307\u3059\u306e\u3067\u3042\u308c\u3070\u3001\u53d6\u5f15\u306e\u767a\u751f\u6642\u70b9\u3067\u53ce\u76ca\u30fb\u8cbb\u7528\u3092\u8a8d\u8b58\u3059\u308b\u767a\u751f\u4e3b\u7fa9\u3092\u3059\u3079\u3066\u306e\u53d6\u5f15\u3067\u53d6\u308a\u5165\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h5 id=\"w3co96yclouzur712pdse\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc<\/h5>\n<p><strong>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306f\u30012021\u5e74\u304b\u3089\u5927\u4f01\u696d\u3084\u4e0a\u5834\u4f01\u696d\u306b\u3064\u3044\u3066\u306f<span style=\"color: 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class=\"attention-p\"><strong>\u6a5f\u5668\u8ca9\u58f2\u3068\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3068\u3044\u3046\u5951\u7d04\u3092\u4e00\u5ea6\u306b\u7d50\u3093\u3060\u5834\u5408<\/strong><\/p>\n<p class=\"attention-p\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u4e00\u5ea6\u306e\u5951\u7d04\u3068\u306f\u3044\u3048\u3001\u5951\u7d04\u91d1\u984d\u3092\u307e\u3068\u3081\u3066\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u3057\u307e\u305b\u3093\u3002<strong>\u300c\u6a5f\u5668\u8ca9\u58f2\u300d<\/strong>\u3068<strong>\u300c\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u300d<\/strong>\u306e\u4e8c\u3064\u306e\u5c65\u884c\u7fa9\u52d9\u304c\u3042\u308b\u3068\u8b58\u5225\u3055\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p class=\"attention-p\">\u305d\u306e\u305f\u3081\u3001\u307e\u305a\u300c\u6a5f\u5668\u8ca9\u58f2\u300d\u3068\u300c\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u300d\u306e\u4ee3\u91d1\u3092\u5225\u3005\u306b\u8a2d\u5b9a\u3057\u307e\u3059\u3002\u305d\u306e\u3046\u3048\u3067\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u53ce\u76ca\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u6a5f\u5668\u8ca9\u58f2\u3000\u6a5f\u5668\u306e\u5f15\u304d\u6e21\u3057\u6642<\/strong><\/li>\n<li><strong>\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3000\u671f\u9593\u306b\u5fdc\u3058\u3066\u8a08\u4e0a<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"826m65799vaiag2clunyx\">3-3.\u68da\u5378\u8cc7\u7523\u7ba1\u7406\u306e\u7cbe\u5ea6\u5411\u4e0a<\/h3>\n<p><strong>\u5728\u5eab\u306e\u5b9f\u5730\u8abf\u67fb\u306f\u884c\u3063\u3066\u3044\u3066\u3082\u3001\u62e0\u70b9\u3054\u3068\u306b\u3084\u308a\u65b9\u3084\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u304c\u5b9a\u307e\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u306f\u3081\u305a\u3089\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong>\u68da\u5378\u306e\u7ba1\u7406\u304c\u7518\u3044\u3068\u3001\u6b21\u306e\u3088\u3046\u306a\u554f\u984c\u3092\u62b1\u3048\u304c\u3061\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u62e0\u70b9\u3054\u3068\u306e\u5728\u5eab\u304c\u5408\u3063\u3066\u3044\u3066\u3082\u3001\u5168\u62e0\u70b9\u306e\u30c7\u30fc\u30bf\u7d71\u5408\u304c\u4e0a\u624b\u304f\u3044\u304b\u306a\u3044<\/li>\n<li>\u5b9f\u5730\u8abf\u67fb\u306f\u884c\u3063\u3066\u3044\u308b\u304c\u73fe\u5834\u306b\u610f\u7fa9\u304c\u4f1d\u308f\u3063\u3066\u304a\u3089\u305a\u3001\u53b3\u5bc6\u3055\u306b\u6b20\u3051\u308b\u3002\u7d50\u679c\u3068\u3057\u3066\u3001\u5e33\u7c3f\u3068\u5b9f\u614b\u6570\u304c\u5408\u308f\u306a\u3044<\/li>\n<\/ul>\n<p>\u5168\u62e0\u70b9\u7d71\u4e00\u306e\u5b9f\u65bd\u30de\u30cb\u30e5\u30a2\u30eb\u3084\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3092\u6574\u3048\u308b\u3053\u3068\u3067\u3001\u5b9f\u5730\u8abf\u67fb\u306e\u7cbe\u5ea6\u3092\u5411\u4e0a\u3055\u305b\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 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id=\"7i8vw1rwficrcrxelj52d\">3-5.\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u9069\u6b63\u7ba1\u7406<\/h3>\n<p><strong>\u660e\u78ba\u3067\u306a\u3044\u8cc7\u7523\u3084\u8ca0\u50b5\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7ba1\u7406\u65b9\u6cd5\u3092\u898b\u76f4\u3057\u307e\u3059\u3002<\/strong>\u3088\u304f\u554f\u984c\u306b\u306a\u308b\u306e\u306f\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<h6 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id=\"ro1u06qdmzkqvjy3mi8dgt\">4-1.\u7a0e\u52d9\u65b9\u91dd\u306e\u6c7a\u5b9a\u3068\u5c02\u9580\u5bb6\u3068\u306e\u9023\u643a\uff08\u76f4\u524d\u3005\u671f\u4ee5\u524d\uff09<\/h3>\n<p><strong>\u4e0a\u5834\u4f1a\u793e\u306b\u5fc5\u8981\u306a<span style=\"color: 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id=\"28yvg0p8wmo99bm7rjn3ru\">4-2.\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u68da\u5378\uff08\u76f4\u524d\u3005\u671f\u4ee5\u524d\uff09<\/h3>\n<p><strong>\u4e88\u5099\u8abf\u67fb\u3068\u3057\u3066\u3001\u5c02\u9580\u5bb6\u3068\u3068\u3082\u306b\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3057\u307e\u3059\u3002<\/strong>\u4e0a\u5834\u4f1a\u793e\u3068\u306e\u7a0e\u52d9\u306e\u5dee\u5206\u3092\u78ba\u8a8d\u3057\u3001\u5fc5\u8981\u306a\u6e96\u5099\u3092\u898b\u7a4d\u3082\u308a\u307e\u3059\u3002\u3053\u306e\u6bb5\u968e\u3067\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u904e\u5c11\u8a55\u4fa1\u3059\u308b\u3068\u5f8c\u3005\u3057\u308f\u5bc4\u305b\u304c\u304f\u308b\u305f\u3081\u3001\u51b7\u9759\u306a\u8a55\u4fa1\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u904e\u53bb\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u9069\u6b63\u6027\u306b\u3064\u3044\u3066\u3082\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"clxexrrvz0i6hcz5h4l4jp\">4-3.\u5185\u90e8\u7d71\u5236\u3078\u306e\u7d44\u8fbc\u307f\uff08\u76f4\u524d\u3005\u671f\uff09<\/h3>\n<p><strong>\u7a0e\u52d9\u51e6\u7406\u624b\u7d9a\u306b\u3064\u3044\u3066\u7a0e\u52d9\u65b9\u91dd\u306b\u6cbf\u3063\u305f\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u4f5c\u6210\u3057\u3001\u904b\u7528\u3092\u8a66\u307f\u307e\u3059\u3002<\/strong>\u7d4c\u7406\u90e8\u5185\u306e\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u3001\u88fd\u9020\u90e8\u9580\u3084\u5404\u652f\u5e97\u3068\u306e\u9023\u643a\u5f37\u5316\u306a\u3069\u3092\u9032\u3081\u308b\u3053\u3068\u3067\u3001\u793e\u5185\u5168\u4f53\u306e\u7d71\u5236\u529b\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u30c8\u30e9\u30a4\u30a2\u30f3\u30c9\u30a8\u30e9\u30fc\u3092\u7e70\u308a\u8fd4\u3059\u3053\u3068\u3067\u3001\u3088\u308a\u52b9\u7387\u7684\u3067\u5b9f\u52b9\u6027\u306e\u9ad8\u3044\u4f53\u5236\u3092\u76ee\u6307\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"jrclzwct0clhenq6b0j0s\">4-4.\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\uff08\u76f4\u524d\u3005\u671f\uff09<\/h3>\n<p>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306b\u57fa\u3065\u304d\u3001<strong>\u4e0a\u5834\u306e\u76f4\u524d\u3005\u671f\u304a\u3088\u3073\u76f4\u524d\u671f\u3092\u5bfe\u8c61\u306b\u516c\u8a8d\u4f1a\u8a08\u58eb\u3084\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308b\u300c<span style=\"color: #e25041;\">\u8ca1\u52d9\u8af8\u8868\uff08\u4f1a\u8a08\uff09\u76e3\u67fb<\/span>\u300d\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/strong>\u76f4\u8fd12\u671f\u5206\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u3001\u9069\u5207\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u3068\u4f1a\u8a08\u51e6\u7406\u306e\u5b9f\u65bd\u304c\u306a\u3055\u308c\u308b\u304b\u3092\u76e3\u67fb\u3057\u307e\u3059\u3002\u76e3\u67fb\u6cd5\u4eba\u306f\u5358\u306b\u8a55\u4fa1\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u6539\u5584\u70b9\u306e\u6307\u6458\u3084\u6307\u5c0e\u3082\u884c\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"7yn05fd2g5so8rjqdfoeh\">4-5.\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc\uff08\u76f4\u524d\u3005\u671f\uff09<\/h3>\n<p><strong>\u4e0a\u5834\u5f8c\u306f<span style=\"color: #e25041;\">\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8<\/span>\u306e\u63d0\u51fa\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/strong>\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0b\u306e\u65b0\u898f\u4e0a\u5834\u4f1a\u793e\u306f\u3001\u7279\u4f8b\u3068\u3057\u3066\u4e0a\u5834\u5f8c3\u5e74\u9593\u306f\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u306e\u76e3\u67fb\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u514d\u9664\u671f\u9593\u4e2d\u3082\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u306e\u63d0\u51fa\u306f\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u4e0a\u5834\u5f8c\u306b\u554f\u984c\u306a\u304f\u63d0\u51fa\u3067\u304d\u308b\u3088\u3046\u3001\u76f4\u524d\u3005\u671f\u304b\u3089\u6e96\u5099\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h3 id=\"2kgi95ucwqyl9istfp6oe\">4-6.\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5fb9\u5e95\uff08\u76f4\u524d\u671f\uff09<\/h3>\n<p><strong>\u76f4\u524d\u671f\u306f\u3001\u671f\u9996\u304b\u3089\u4e0a\u5834\u3092\u60f3\u5b9a\u3057\u305f\u4f53\u5236\u3092\u904b\u7528\u3057\u307e\u3059\u3002<\/strong>\u4e0a\u5834\u306b\u8010\u3048\u3046\u308b\u4f53\u5236\u304c\u6574\u3063\u3066\u3044\u308b\u304b\u3001\u6574\u5099\u3057\u305f\u4f53\u5236\u306b\u793e\u54e1\u306e\u610f\u8b58\u304c\u8ffd\u3044\u3064\u3044\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u7279\u306b\u3001\u793e\u54e1\u306e\u610f\u8b58\u304c\u4f4e\u3044\u307e\u307e\u3067\u306f\u6574\u5099\u3057\u305f\u4f53\u5236\u304c\u5f62\u9ab8\u5316\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u5fb9\u5e95\u3059\u308b\u3053\u3068\u3067\u3001\u4e0a\u5834\u5f8c\u3082\u4f53\u5236\u304c\u7dad\u6301\u3067\u304d\u308b\u793e\u98a8\u3092\u91b8\u6210\u3055\u305b\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"jih2u7fuvohaesgidua0i\">5.\u4e0a\u5834\u6e96\u5099\u304b\u3089\u4e0a\u5834\u5f8c\u307e\u3067\u983c\u308c\u308b\u9867\u554f\u7a0e\u7406\u58eb\u304c\u5fc5\u8981\u3067\u3059!<\/h2>\n<p>\u5e45\u5e83\u3044\u898f\u6a21\u306e\u4f1a\u793e\u30fb\u696d\u7a2e\u3067\u306e\u5b9f\u7e3e\u304c\u3042\u308b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306a\u3089\u3001<strong>\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308b\u8ffd\u5fb4\u8ab2\u7a0e\u7b49\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u307e\u3059\u3002<\/strong>\u307e\u305f\u3001<strong>\u4e0a\u5834\u5be9\u67fb\u3067\u3082\u9069\u5207\u306a\u30b5\u30dd\u30fc\u30c8(\u203b)\u304c\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\n<p>\u203b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u8fbb\u30fb\u672c\u90f7\u76e3\u67fb\u6cd5\u4eba\u3068\u9023\u643a\u3057\u3066\u4e0a\u5834\u6e96\u5099\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4e0a\u5834\u6e96\u5099\u30fb\u4e0a\u5834\u5be9\u67fb\u30fb\u4e0a\u5834\u5f8c\u307e\u3067\u30b5\u30dd\u30fc\u30c8\u3067\u304d\u308b\u5bfe\u5fdc\u529b\u3092\u6301\u3061\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/07\/vsXLD7pVule58Qhzy30xOwnqI-1748239320.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><a href=\"https:\/\/www.ht-tax.or.jp\/service\/\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/a><br \/>\n<a href=\"https:\/\/www.th-audit.net\/\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 \u76e3\u67fb\u6cd5\u4eba<\/a><\/p>\n<p>\u4e0a\u5834\u3092\u691c\u8a0e\u4e2d\u3067\u983c\u308c\u308b\u9867\u554f\u7a0e\u7406\u58eb\u3092\u304a\u63a2\u3057\u306e\u969b\u306f\u3001\u662f\u975e\u3068\u3082\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"bdt1jebkg2ocbns66lw01c\">6.\u307e\u3068\u3081<\/h2>\n<p>\u4e0a\u5834\u6e96\u5099\u4e2d\u306b\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u53ef\u80fd\u6027\u306f\u4f4e\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u306b\u3088\u3063\u3066\u306f\u3001\u4e0a\u5834\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u5909\u66f4\u304c\u751f\u3058\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u672c\u8a18\u4e8b\u3067\u306f\u5177\u4f53\u7684\u306a\u61f8\u5ff5\u70b9\u3068\u3001\u5bfe\u5fdc\u3068\u3057\u3066\u4e0a\u5834\u6e96\u5099\u3067\u30af\u30ea\u30a2\u3059\u3079\u304d\u7a0e\u52d9\u30c6\u30fc\u30de6\u9078\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\uff1c\u4e0a\u5834\u6e96\u5099\u4e2d\u306b\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u6642\u306e\u61f8\u5ff5\u70b9\uff1e<\/p>\n<p class=\"attention-p\"><strong>1-1.\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u3063\u3066\u4e0a\u5834\u5be9\u67fb\u304c\u53b3\u3057\u304f\u306a\u308b<br \/>\n<\/strong><strong>1-2.\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u306b\u3088\u3063\u3066\u306f\u4e0a\u5834\u3067\u304d\u306a\u304f\u306a\u308b<br \/>\n<\/strong><strong>1-3.\u4e0a\u5834\u5f8c\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u3082\u5f71\u97ff\u3059\u308b<\/strong><\/p>\n<p>\u8a73\u7d30\u306f<a href=\"#lkh5dwsvr0e1etwvu8535r\" target=\"_self\">\u300c1.\u4e0a\u5834\u6e96\u5099\u4e2d\u306e\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u5834\u5408\u306e\u5be9\u67fb\u4e0a\u306e\u61f8\u5ff5\u70b9\u300d<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\uff1c\u4e0a\u5834\u6e96\u5099\u3067\u30af\u30ea\u30a2\u3059\u3079\u304d\u7a0e\u52d9\u30c6\u30fc\u30de6\u9078\uff1e<\/p>\n<p class=\"attention-p\"><strong>3-1.\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u6574\u7406\u3068\u96fb\u5b50\u5316<br \/>\n<\/strong><strong>3-2.\u767a\u751f\u4e3b\u7fa9\u4f1a\u8a08\u304a\u3088\u3073\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc<br \/>\n<\/strong><strong>3-3.\u68da\u5378\u8cc7\u7523\u7ba1\u7406\u306e\u7cbe\u5ea6\u5411\u4e0a<br \/>\n<\/strong><strong>3-4.\u539f\u4fa1\u8a08\u7b97\u4f53\u5236\u306e\u6574\u5099<br \/>\n<\/strong><strong>3-5.\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u9069\u6b63\u7ba1\u7406<br \/>\n<\/strong><strong>3-6.\u95a2\u4fc2\u4f1a\u793e\u306e\u6574\u7406<\/strong><\/p>\n<p>\u8a73\u7d30\u306f<a href=\"#25i9b6vjto4a8dfm78lczw\" 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