{"id":1566,"date":"2025-08-12T10:00:37","date_gmt":"2025-08-12T01:00:37","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=1566"},"modified":"2025-08-08T11:55:47","modified_gmt":"2025-08-08T02:55:47","slug":"account-item-advance-payment","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/account-item-advance-payment","title":{"rendered":"\u52d8\u5b9a\u79d1\u76ee\u300c\u7acb\u66ff\u91d1\u300d\u306e\u4f7f\u3044\u65b9\u306f\uff1f\u5224\u65ad\u30dd\u30a4\u30f3\u30c8\u3084\u4ed5\u8a33\u4f8b\u3092\u8a73\u3057\u304f\u89e3\u8aac"},"content":{"rendered":"<p><strong>\u300c\u3053\u306e\u652f\u6255\u3044\u306f\u7acb\u66ff\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3082\u3088\u3044\u306e\u3060\u308d\u3046\u304b\u300d<br \/>\n\u300c\u4eee\u6255\u91d1\u3084\u8cb8\u4ed8\u91d1\u3068\u306e\u9055\u3044\u306f\uff1f\u300d\u300c\u3069\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3059\u308c\u3070\u6b63\u3057\u3044\u306e\u3060\u308d\u3046\u304b\u300d<\/strong><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u6301\u3061\u3001\u7d4c\u7406\u696d\u52d9\u304c\u6ede\u3063\u3066\u3057\u307e\u3046\u65b9\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u9069\u5207\u306a\u51e6\u7406\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u305f\u3081\u306b\u3001\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u8ca0\u3063\u3066\u3057\u307e\u3046\u4e0d\u5b89\u3082\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u7acb\u66ff\u91d1\u3068\u306f<strong><span class=\"f-marker-y\"><span class=\"f-marker-g\"><span class=\"f-marker-p\">\u300c\u672c\u6765\u4ed6\u4eba\u304c\u652f\u6255\u3046\u3079\u304d\u304a\u91d1\u3092\u3001\u4f1a\u793e\u304c\u4e00\u6642\u7684\u306b\u7acb\u3066\u66ff\u3048\u305f\u3068\u304d\u306b\u4f7f\u7528\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u300d<\/span><\/span><\/span><\/strong>\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u4f1a\u793e\u306e\u8cbb\u7528\u3068\u533a\u5225\u304c\u3064\u304d\u306b\u304f\u304b\u3063\u305f\u308a\u3001\u4f3c\u305f\u6027\u8cea\u306e\u52d8\u5b9a\u79d1\u76ee\u304c\u5b58\u5728\u3059\u308b\u305f\u3081\u3001\u6df7\u540c\u3057\u3084\u3059\u3044\u52d8\u5b9a\u79d1\u76ee\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7acb\u66ff\u91d1\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u5224\u65ad\u30dd\u30a4\u30f3\u30c8\u3084\u5177\u4f53\u4f8b\u3092\u6319\u3052\u306a\u304c\u3089\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n\u7acb\u66ff\u91d1\u306e\u6b63\u3057\u3044\u51e6\u7406\u65b9\u6cd5\u3092\u7406\u89e3\u3057\u3001\u7d4c\u7406\u696d\u52d9\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u3053\u3068\u306b\u304a\u5f79\u7acb\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"f5prty74g5e2e14i4vv4su\">1.\u52d8\u5b9a\u79d1\u76ee\u300c\u7acb\u66ff\u91d1\u300d\u3068\u306f<\/h2>\n<p>\u52d8\u5b9a\u79d1\u76ee\u300c\u7acb\u66ff\u91d1\u300d\u3092\u4e00\u8a00\u3067\u8868\u3059\u3068\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p>\u4f1a\u793e\u304c<strong><span style=\"color: #e25041;\">\u4ed6\u4eba\uff08\u793e\u5185\u30fb\u793e\u5916\u554f\u308f\u305a\uff09<\/span><\/strong>\u306e\u4ee3\u308f\u308a\u306b<strong><span style=\"color: #e25041;\">\u4e00\u6642\u7684\u306b\u7acb\u3066\u66ff\u3048\u3066\u652f\u6255\u3063\u305f\u304a\u91d1<\/span><\/strong>\u3092\u8a18\u9332\u3059\u308b\u52d8\u5b9a\u79d1\u76ee<\/p>\n<\/div>\n<p>\u672c\u6765\u3001\u5f93\u696d\u54e1\u3084\u53d6\u5f15\u5148\u304c\u652f\u6255\u3046\u3079\u304d\u304a\u91d1\u3092\u3001\u4f1a\u793e\u5074\u304c\u7acb\u3066\u66ff\u3048\u305f\u3068\u304d\u306b\u4f7f\u7528\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3068\u8a00\u3048\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u30b1\u30fc\u30b9\u306f<a href=\"#znp3o0qfzqp0qzlt11rfb0e\" target=\"_self\">3\u7ae0<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u3053\u3053\u3067\u91cd\u8981\u306a\u306e\u306f\u3001\u300c\u7acb\u66ff\u91d1\u300d\u306f\u7d4c\u8cbb\u306b\u306f\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u3053\u306e\u70b9\u3067\u3001\u4f1a\u793e\u306e\u696d\u52d9\u9042\u884c\u306e\u305f\u3081\u306b\u8ca0\u62c5\u3059\u3079\u304d\u7d4c\u8cbb\u3067\u3042\u308b\u300c\u7acb\u66ff\u7d4c\u8cbb\u300d\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u9055\u3044\u306b\u3064\u3044\u3066\u306f<a href=\"#s9qt3a9rxrdq81y5743n\" target=\"_self\">5\u7ae0<\/a>\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u52d8\u5b9a\u79d1\u76ee\u300c\u7acb\u66ff\u91d1\u300d\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u4f1a\u793e\u306e\u8ca0\u62c5\u3059\u3079\u304d\u8cbb\u7528\u3068\u4ed6\u4eba\u306e\u305f\u3081\u306b\u7acb\u3066\u66ff\u3048\u305f\u8cbb\u7528\u3092\u533a\u5225\u3067\u304d\u308b<\/li>\n<li>\u7acb\u66ff\u5206\u306e\u7ba1\u7406\u30fb\u56de\u53ce\u304c\u3057\u3084\u3059\u304f\u306a\u308b<\/li>\n<li>\u7d4c\u7406\u306e\u900f\u660e\u6027\u304c\u9ad8\u307e\u308a\u3001\u7a0e\u52d9\u4e0a\u306e\u8aa4\u8a8d\u30ea\u30b9\u30af\u3092\u6e1b\u3089\u305b\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u7acb\u66ff\u91d1\u3068\u3057\u3066\u9069\u5207\u306b\u51e6\u7406\u3059\u308b\u305f\u3081\u306b\u306f\u30013\u3064\u306e\u5224\u65ad\u30dd\u30a4\u30f3\u30c8\u304c\u3042\u308b\u306e\u3067\u3001\u6b21\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"30px06odmlwdmovqieprzu\">2.\u300c\u7acb\u66ff\u91d1\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u5224\u65ad\u30dd\u30a4\u30f3\u30c83\u70b9<\/h2>\n<p>\u300c\u7acb\u66ff\u91d1\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3068\u304d\u306f\u3001<strong><span class=\"f-marker-y\"><span class=\"f-marker-p\">\u4ee5\u4e0b\u306e3\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u5168\u3066\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b<\/span><\/span><\/strong>\u3092\u5224\u65ad\u57fa\u6e96\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u300c\u7acb\u66ff\u91d1\u300d\u304c\u767a\u751f\u3059\u308b\u5177\u4f53\u7684\u306a\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"#znp3o0qfzqp0qzlt11rfb0e\" target=\"_self\">3\u7ae0<\/a>\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 11.8625%; text-align: center; background-color: #efefef;\">\uff11<\/td>\n<td style=\"width: 88.0073%;\"><strong><span style=\"color: #000000;\">\u4f1a\u793e\u304c\u4ed6\u4eba\u306b\u4ee3\u308f\u308a\u652f\u6255\u3063\u305f\u3082\u306e<\/span><\/strong>\u3067\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.8625%; text-align: center; background-color: #efefef;\">\uff12<\/td>\n<td style=\"width: 88.0073%;\"><strong><span style=\"color: #000000;\">\u77ed\u671f\u9593\u306e\u3046\u3061\u306b\u8fd4\u91d1\u3055\u308c\u308b<\/span><\/strong><strong><span style=\"color: #000000;\">\u3053\u3068<\/span><\/strong>\u304c\u524d\u63d0\u3067\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.8625%; text-align: center; background-color: #efefef;\">\uff13<\/td>\n<td style=\"width: 88.0073%;\"><strong><span style=\"color: #000000;\">\u91d1\u984d\u30fb\u5185\u5bb9\u30fb\u76f8\u624b\u304c\u660e\u78ba<\/span><\/strong>\u3067\u3042\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"dmy1ugr5p0f27yuwjzny46\">2-1.\u4f1a\u793e\u304c\u4ed6\u4eba\u306b\u4ee3\u308f\u308a\u652f\u6255\u3063\u305f\u3082\u306e\u3067\u3042\u308b<\/h3>\n<p><strong><span class=\"f-marker-y\"><span class=\"f-marker-p\">\u300c\u672c\u6765\u4ed6\u4eba\u304c\u652f\u6255\u3046\u3079\u304d\u91d1\u92ad\u3092\u3001\u4f1a\u793e\u304c\u4e00\u6642\u7684\u306b\u7acb\u3066\u66ff\u3048\u3066\u652f\u6255\u3063\u305f\u3082\u306e\u300d<\/span><\/span><\/strong>\u3067\u3042\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u306e1\u3064\u3067\u3059\u3002\u3053\u3053\u3067\u8a00\u3046<strong>\u300c\u4ed6\u4eba\u300d\u3068\u306f\u3001\u793e\u5185\u5916\u3092\u554f\u308f\u305a\u3001\u5f93\u696d\u54e1\u3084\u53d6\u5f15\u5148\u306a\u3069\u306e\u3042\u3089\u3086\u308b\u7b2c\u4e09\u8005<\/strong>\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4f1a\u793e\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u5fc5\u8981\u306a\u7d4c\u8cbb\u3092\u3001\u81ea\u793e\u306e\u8cbb\u7528\u3068\u3057\u3066\u652f\u6255\u3063\u305f\u3082\u306e\u306f\u300c\u7acb\u66ff\u91d1\u300d\u306b\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002\u4f8b\u3048\u3070\u3001\u51fa\u5f35\u6642\u306e\u4ea4\u901a\u8cbb\u3084\u5bbf\u6cca\u8cbb\u306a\u3069\u3092\u5f93\u696d\u54e1\u304c\u4e00\u6642\u7684\u306b\u8ca0\u62c5\u3057\u3001\u5f8c\u65e5\u4f1a\u793e\u304c\u7cbe\u7b97\u3059\u308b\u30b1\u30fc\u30b9\u306a\u3069\u3067\u3059\u3002<\/p>\n<h3 id=\"7kmysklpu9fab4nkw60ydt\">2-2.\u77ed\u671f\u9593\u306e\u3046\u3061\u306b\u8fd4\u91d1\u3055\u308c\u308b\u3053\u3068\u304c\u524d\u63d0\u3067\u3042\u308b<\/h3>\n<p>\u300c\u7acb\u66ff\u91d1\u300d\u306f\u3042\u304f\u307e\u3067\u300c\u4e00\u6642\u7684\u306a\u652f\u51fa\u300d\u3067\u3042\u308b\u305f\u3081\u3001<strong><span class=\"f-marker-y\"><span class=\"f-marker-p\">\u77ed\u671f\u9593\u306e\u3046\u3061\u306b\u8fd4\u91d1\u3055\u308c\u308b\u3053\u3068<\/span><\/span><\/strong>\u304c\u524d\u63d0\u3067\u3059\u3002<br \/>\n\u8fd4\u6e08\u671f\u9593\u3068\u3057\u3066\u306f\u30011\u5e74\u4ee5\u5185\u3001\u307e\u305f\u306f\u55b6\u696d\u30b5\u30a4\u30af\u30eb\u306e\u7bc4\u56f2\u5185\u3067\u306e\u8fd4\u6e08\u304c\u898b\u8fbc\u307e\u308c\u308b\u3053\u3068\u304c\u4e00\u3064\u306e\u76ee\u5b89\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3000\u3000\u3000<\/p>\n<p>\u3053\u306e\u8fd4\u6e08\u671f\u9593\u3092\u5927\u5e45\u306b\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u300c\u8cb8\u4ed8\u91d1\u300d\u3084\u300c\u672a\u53ce\u91d1\u300d\u306a\u3069\u3001\u5225\u52d8\u5b9a\u3078\u306e\u632f\u66ff\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<a href=\"#h6ycf4fchkk1j0y0sswx62\" target=\"_self\">7-2<\/a>\u3001<a href=\"#dhkeunapt2r8wd5eap5nad\" target=\"_self\">8-2<\/a>\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"icsavze061j8xox7u01xrh\">2-3.\u91d1\u984d\u30fb\u5185\u5bb9\u30fb\u76f8\u624b\u304c\u660e\u78ba\u3067\u3042\u308b<\/h3>\n<p>\u300c\u7acb\u66ff\u91d1\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u306b\u306f\u3001<strong><span class=\"f-marker-y\"><span class=\"f-marker-p\">\u300c\u652f\u6255\u3063\u305f\u8cbb\u7528\u306e\u91d1\u984d\u300d\u300c\u652f\u51fa\u306e\u5185\u5bb9\u300d\u300c\u8ab0\u306b\u5bfe\u3059\u308b\u7acb\u66ff\u306a\u306e\u304b\u300d<\/span><\/span><\/strong>\u3068\u3044\u3046\u60c5\u5831\u304c\u660e\u78ba\u306b\u8a18\u9332\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u3092\u8a18\u9332\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u300c\u91d1\u984d\u300d\uff1a\u9818\u53ce\u66f8\u3084\u8acb\u6c42\u66f8\u306b\u57fa\u3065\u304f\u6b63\u78ba\u306a\u91d1\u984d<\/li>\n<li>\u300c\u5185\u5bb9\u300d\uff1a\u4f55\u306e\u76ee\u7684\u3067\u7acb\u3066\u66ff\u3048\u305f\u652f\u51fa\u306a\u306e\u304b<\/li>\n<li>\u300c\u76f8\u624b\u300d\uff1a\u8ab0\u306b\u4ee3\u308f\u3063\u3066\u652f\u6255\u3063\u305f\u306e\u304b<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u4f1a\u8a08\u76e3\u67fb\u3084\u7a0e\u52d9\u8abf\u67fb\u306e\u6642\u306b\u3082\u30b9\u30e0\u30fc\u30ba\u306b\u8aac\u660e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2 id=\"znp3o0qfzqp0qzlt11rfb0e\">3.\u300c\u7acb\u66ff\u91d1\u300d\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9<\/h2>\n<p>\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3001\u52d8\u5b9a\u79d1\u76ee\u300c\u7acb\u66ff\u91d1\u300d\u3092\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n\u300c\u7acb\u66ff\u91d1\u300d\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u306f\u591a\u5c90\u306b\u6e21\u308a\u307e\u3059\u304c\u3001\u4ee3\u8868\u7684\u306a\u30b1\u30fc\u30b9\u3092\u6319\u3052\u3066\u307f\u307e\u3057\u305f\u3002<br \/>\n\u7acb\u66ff\u5148\u3092<strong>\u300c\u793e\u5185\u300d\u3068\u300c\u793e\u5916\u300d<\/strong>\u306e\u5834\u5408\u306b\u5206\u3051\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"cjy1jq50xrupetn7dx3h9m\">3-1.\u300c\u793e\u5185\u300d\u5f93\u696d\u54e1\u3084\u5f79\u54e1\u304c\u5bfe\u8c61\u306e\u30b1\u30fc\u30b9<\/h3>\n<p>\u5f93\u696d\u54e1\u3084\u5f79\u54e1\u306a\u3069\u3001\u793e\u5185\u306e\u4eba\u304c\u672c\u6765\u652f\u6255\u3046\u3079\u304d\u8cbb\u7528\u3092\u4f1a\u793e\u5074\u304c\u7acb\u3066\u66ff\u3048\u305f\u30b1\u30fc\u30b9\u306e\u4e00\u4f8b\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u5f93\u696d\u54e1\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3000\uff08\u9000\u8077\u30fb\u4f11\u8077\u6642\u306a\u3069\u306e\u4fdd\u967a\u6599\u8abf\u6574\uff09<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u5f79\u54e1\u3084\u5f93\u696d\u54e1\u306e\u65c5\u8cbb\u3000\u203b<\/span><\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u793e\u54e1\u65c5\u884c\u306a\u3069\u306e\u30a4\u30d9\u30f3\u30c8\u8cbb\u7528\u3000\u203b<\/span><\/li>\n<li>\u5f93\u696d\u54e1\u304c\u8cfc\u5165\u3057\u305f\u66f8\u7c4d\u4ee3\u3000\u203b<\/li>\n<li>\u7d66\u4e0e\u306e\u524d\u8cb8\u3000\u306a\u3069<\/li>\n<\/ul>\n<p><span style=\"font-size: 14px;\">\u203b\u500b\u4eba\u5229\u7528\u5206(\u4f1a\u793e\u8ca0\u62c5\u5206\u3067\u306f\u306a\u3044)<\/span><\/p>\n<\/div>\n<p>\u793e\u5185\u306e\u7acb\u66ff\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001<strong>\u500b\u4eba\u306b\u5bfe\u3059\u308b\u7acb\u66ff\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u78ba\u306b\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068<\/strong>\u304c\u91cd\u8981\u3067\u3059\u3002\u8a73\u3057\u304f\u306f<a href=\"#5ikljipikzl00b6dacwwa199\" target=\"_self\">6\u7ae0<\/a>\u3082\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"lnz3lsf8hgaml7lek8w1z\">3-2.\u300c\u793e\u5916\u300d\u53d6\u5f15\u5148\u3084\u9867\u5ba2\u304c\u5bfe\u8c61\u306e\u30b1\u30fc\u30b9<\/h3>\n<p>\u53d6\u5f15\u5148\u3084\u9867\u5ba2\u306a\u3069\u306e\u305f\u3081\u306b\u3001\u4e00\u6642\u7684\u306b\u4f1a\u793e\u304c\u8cbb\u7528\u3092\u7acb\u3066\u66ff\u3048\u305f\u30b1\u30fc\u30b9\u306e\u4e00\u4f8b\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u914d\u9001\u6599\u3001\u90f5\u9001\u6599<\/li>\n<li>\u624b\u6570\u6599<\/li>\n<li>\u6750\u6599\u8cbb<\/li>\n<li>\u30a4\u30d9\u30f3\u30c8\u53c2\u52a0\u8cbb\u7528<\/li>\n<li>\u53d6\u5f15\u5148\u304b\u3089\u4f9d\u983c\u3055\u308c\u305f\u51fa\u5f35\u65c5\u8cbb<\/li>\n<li>\u5de5\u4e8b\u8cbb\u7528\u3001\u4fee\u7e55\u8cbb<\/li>\n<li>\u7a0e\u91d1\u3001\u767b\u9332\u514d\u8a31\u7a0e\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u793e\u5916\u306e\u7acb\u66ff\u306b\u3064\u3044\u3066\u306f\u3001<strong>\u76f8\u624b\u5148\u304b\u3089\u306e\u65e9\u671f\u56de\u53ce\u3084\u7cbe\u7b97\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3080\u3088\u3046\u6ce8\u610f\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002\u3053\u3061\u3089\u3082\u8a73\u3057\u304f\u306f<a href=\"#5ikljipikzl00b6dacwwa199\" target=\"_self\">6\u7ae0<\/a>\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u4ed5\u8a33\u3092\u884c\u3048\u3070\u3088\u3044\u306e\u304b\u3001\u6b21\u306e\u7ae0\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"7pgdz28894prdjrvdkswl9\">4.\u300c\u7acb\u66ff\u91d1\u300d\u306b\u304a\u3051\u308b\u5b9f\u969b\u306e\u4ed5\u8a33\u4f8b<\/h2>\n<p>\u52d8\u5b9a\u79d1\u76ee\u300c\u7acb\u66ff\u91d1\u300d\u3092\u4f7f\u7528\u3057\u305f\u4ed5\u8a33\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306f\u3001<strong>\u300c\u53d6\u5f15\u5148\u306e\u90f5\u9001\u8cbb\u306e\u7acb\u66ff\u3092\u884c\u3063\u305f\u5834\u5408\u300d<\/strong>\u3092\u4f8b\u306b\u6319\u3052\u3066\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"613xq8ggidxqhzjqibpbg\">4-1.\u7acb\u66ff\u6255\u3044\u3092\u3057\u305f\u3068\u304d\u306e\u4f8b<\/h3>\n<p>\u72b6\u6cc1\uff1a\u53d6\u5f15\u5148A\u306e\u4f9d\u983c\u306b\u3088\u308a\u3001\u90f5\u9001\u8cbb1,000\u5186\u3092\u9280\u884c\u632f\u8fbc\u3067\u7acb\u3066\u66ff\u3048\u3066\u652f\u6255\u3063\u305f\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 39.8958%; text-align: center; background-color: #54acd2;\"><span style=\"color: #ffffff;\">\u501f\u65b9<\/span><\/td>\n<td colspan=\"2\" style=\"width: 39.8958%; text-align: center; background-color: #2969b0;\"><span style=\"color: #ffffff;\">\u8cb8\u65b9<\/span><\/td>\n<td style=\"width: 20%; text-align: center;\">\u6458\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%;\">\u7acb\u66ff\u91d1<\/td>\n<td style=\"width: 19.8958%;\">1,000<\/td>\n<td style=\"width: 20%;\">\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"width: 19.8958%;\">1,000<\/td>\n<td style=\"width: 20.0000%;\"><span style=\"font-size: 14px;\">\u90f5\u9001\u8cbb\u7acb\u66ff<br \/>\n\uff08\u53d6\u5f15\u5148A\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"v3toc66xjl1niwaj195mu\">4-2.\u7acb\u66ff\u91d1\u3092\u56de\u53ce\u3057\u305f\u3068\u304d\u306e\u4f8b<\/h3>\n<p>\u72b6\u6cc1\uff1a\u53d6\u5f15\u5148A\u3088\u308a\u3001\u7acb\u3066\u66ff\u3048\u305f\u90f5\u9001\u8cbb1,000\u5186\u3092\u9280\u884c\u632f\u8fbc\u3067\u8fd4\u91d1\u3057\u3066\u3082\u3089\u3063\u305f\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 39.8958%; text-align: center; background-color: #54acd2;\"><span style=\"color: #ffffff;\">\u501f\u65b9<\/span><\/td>\n<td colspan=\"2\" style=\"width: 39.974%; text-align: center; background-color: #2969b0;\"><span style=\"color: #ffffff;\">\u8cb8\u65b9<\/span><\/td>\n<td style=\"width: 20%; text-align: center;\">\u6458\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20%;\">\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"width: 19.8958%;\">1,000\u5186<\/td>\n<td style=\"width: 20%;\">\u7acb\u66ff\u91d1<\/td>\n<td style=\"width: 19.8958%;\">1,000\u5186<\/td>\n<td style=\"width: 20.0000%;\"><span style=\"font-size: 14px;\">\u90f5\u9001\u8cbb\u7acb\u66ff\u91d1\u56de\u53ce\uff08\u53d6\u5f15\u5148A\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u56de\u53ce\u65b9\u6cd5\u306b\u3088\u308a\u3001\u632f\u8fbc\u306f\u300c\u666e\u901a\u9810\u91d1\u300d\u3001\u7d66\u4e0e\u63a7\u9664\u306f\u300c\u672a\u6255\u91d1\u300d\u3001\u73fe\u91d1\u306f\u300c\u73fe\u91d1\u300d\u306a\u3069\u3001\u4f1a\u793e\u306e\u5b9f\u52d9\u306b\u5408\u308f\u305b\u3066\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"s9qt3a9rxrdq81y5743n\">5.\u300c\u7acb\u66ff\u91d1\u300d\u3068\u6df7\u540c\u3057\u3084\u3059\u3044\u52d8\u5b9a\u79d1\u76ee\u4e00\u89a7<\/h2>\n<p>\u52d8\u5b9a\u79d1\u76ee<strong>\u300c\u7acb\u66ff\u91d1\u300d\u3068\u6df7\u540c\u3057\u3084\u3059\u3044\u52d8\u5b9a\u79d1\u76ee<\/strong>\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n\u300c\u7acb\u66ff\u91d1\u300d\u3068\u306e\u9055\u3044\u304c\u308f\u304b\u308a\u3084\u3059\u3044\u3088\u3046\u306b\u3001\u76ee\u7684\u3084\u6027\u8cea\u306e\u9055\u3044\u3054\u3068\u306b\u4e00\u89a7\u8868\u3092\u4f5c\u6210\u3057\u307e\u3057\u305f\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #54acd2; text-align: center; width: 15.8608%;\"><span style=\"font-size: 14px;\">\u52d8\u5b9a\u79d1\u76ee<\/span><\/th>\n<th style=\"background-color: #54acd2; text-align: center; width: 25.8059%;\"><span style=\"font-size: 14px;\">\u7528\u9014\u30fb\u76ee\u7684<\/span><\/th>\n<th style=\"background-color: #54acd2; text-align: center; width: 15.7443%;\"><span style=\"font-size: 14px;\">\u76f8\u624b\u5148\uff08\u4e00\u4f8b\uff09<\/span><\/th>\n<th style=\"background-color: #54acd2; text-align: center; width: 14.1757%;\"><span style=\"font-size: 14px;\">\u6027\u8cea<\/span><\/th>\n<th style=\"background-color: #54acd2; text-align: center; width: 27.4268%;\"><span style=\"font-size: 14px;\">\u51e6\u7406\u306e\u6d41\u308c<\/span><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 15.8608%; background-color: #efefef; text-align: center;\">\u7acb\u66ff\u91d1<\/td>\n<td style=\"width: 25.8059%; background-color: #efefef;\">\u4ed6\u4eba\u306e\u8cbb\u7528\u3092\u7acb\u66ff\u6255\u3044\u3001\u5f8c\u65e5\u8acb\u6c42\u30fb\u56de\u53ce<\/td>\n<td style=\"width: 15.7443%; background-color: #efefef;\"><span style=\"font-size: 14px;\">\u5f93\u696d\u54e1\u30fb\u53d6\u5f15\u5148<\/span><\/td>\n<td style=\"width: 14.1757%; background-color: #efefef; text-align: center;\">\u8cc7\u7523<\/td>\n<td style=\"width: 27.4268%; background-color: #efefef;\">\u56de\u53ce\u304c\u524d\u63d0<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.8608%; text-align: center;\">\u4eee\u6255\u91d1<br \/>\n\uff08<a href=\"#8eb67kw50cdvsmg9tkmfq\" target=\"_self\">5-1<\/a>\uff09<\/td>\n<td style=\"width: 25.8059%;\">\u4e8b\u524d\u306b\u6e21\u3059\u524d\u6e21\u91d1\u3001\u4f7f\u7528\u5f8c\u306b\u7cbe\u7b97<\/td>\n<td style=\"width: 15.7443%;\"><span style=\"font-size: 14px;\">\u793e\u54e1\u30fb\u5f93\u696d\u54e1<\/span><\/td>\n<td style=\"width: 14.1757%; text-align: center;\">\u8cc7\u7523<\/td>\n<td style=\"width: 27.4268%;\">\u7cbe\u7b97\u5f8c\u306b\u8cbb\u7528\u5316or\u8fd4\u91d1<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.8608%; text-align: center;\">\u8cb8\u4ed8\u91d1<br \/>\n(<a href=\"#rg3x616lz9euhv7s1awly\" target=\"_self\">5-2<\/a>)<\/td>\n<td style=\"width: 25.8059%;\">\u8cc7\u91d1\u306e\u8cb8\u51fa\u3001\u8fd4\u6e08\u304c\u524d\u63d0<\/td>\n<td style=\"width: 15.7443%;\"><span style=\"font-size: 14px;\">\u5f79\u54e1\u30fb\u53d6\u5f15\u5148<\/span><\/td>\n<td style=\"width: 14.1757%; text-align: center;\">\u8cc7\u7523<\/td>\n<td style=\"width: 27.4268%;\">\u5951\u7d04\u306b\u57fa\u3065\u304d\u8fd4\u6e08\u30fb\u56de\u53ce<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.8608%; text-align: center;\">\u9810\u308a\u91d1<br \/>\n(<a href=\"#6ulr3ohm2a3msw0di33i9h\" target=\"_self\">5-3<\/a>)<\/td>\n<td style=\"width: 25.8059%;\">\u4ed6\u4eba\u304b\u3089\u9810\u304b\u3063\u305f\u91d1\u3001\u5f8c\u65e5\u8fd4\u5374\u30fb\u7d0d\u4ed8<\/td>\n<td style=\"width: 15.7443%;\"><span style=\"font-size: 14px;\">\u5f93\u696d\u54e1\u30fb\u53d6\u5f15\u5148\u30fb\u5916\u90e8\u95a2\u4fc2\u8005<\/span><\/td>\n<td style=\"width: 14.1757%; text-align: center;\">\u8ca0\u50b5<\/td>\n<td style=\"width: 27.4268%;\">\u8fd4\u5374\u30fb\u7d0d\u4ed8\u304c\u524d\u63d0<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.8608%; text-align: center;\">\u7acb\u66ff\u7d4c\u8cbb<br \/>\n(<a href=\"#yy7lg1j2ulpex9k15ynml\" target=\"_self\">5-4<\/a>)<\/td>\n<td style=\"width: 25.8059%;\">\u4ed6\u4eba\u8ca0\u62c5\u5206\u306e\u7acb\u66ff\u3060\u304c\u6700\u7d42\u7684\u306b\u4f1a\u793e\u304c\u8ca0\u62c5<\/td>\n<td style=\"width: 15.7443%;\"><span style=\"font-size: 14px;\">\u5f93\u696d\u54e1\u30fb\u53d6\u5f15\u5148<\/span><\/td>\n<td style=\"width: 14.1757%; text-align: center;\">\u8cbb\u7528<\/td>\n<td style=\"width: 27.4268%;\">\u7cbe\u7b97\u5f8c\u306f\u4f1a\u793e\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u51e6\u7406<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>1\u3064\u305a\u3064\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"8eb67kw50cdvsmg9tkmfq\">5-1.\u4eee\u6255\u91d1<\/h3>\n<p>\u300c\u4eee\u6255\u91d1\u300d\u3068\u306f\u3001<strong><span class=\"f-marker-p\">\u5c06\u6765\u767a\u751f\u3059\u308b\u652f\u51fa\u306b\u5099\u3048\u3066\u3001\u3042\u3089\u304b\u3058\u3081\u6982\u7b97\u3067\u6e21\u3055\u308c\u308b\u524d\u6e21\u3057\u91d1\u3092\u51e6\u7406\u3059\u308b\u52d8\u5b9a\u79d1\u76ee<\/span><\/strong>\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u51fa\u5f35\u524d\u306b\u6982\u7b97\u3067\u6e21\u3059\u65c5\u8cbb\u3084\u3001\u8cb7\u3044\u51fa\u3057\u524d\u306b\u6e21\u3059\u4eee\u306e\u91d1\u92ad\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u300c\u4eee\u6255\u91d1\u300d\u304c\u652f\u51fa\u524d\u306b<strong>\u76ee\u7684\u3084\u91d1\u984d\u304c\u672a\u78ba\u5b9a\u3067\u3082\u652f\u6255\u308f\u308c\u308b<\/strong>\u306e\u306b\u5bfe\u3057\u3001\u300c\u7acb\u66ff\u91d1\u300d\u306f\u5b9f\u969b\u306b\u767a\u751f\u6e08\u307f\u3067\u3001<strong>\u91d1\u984d\u3084\u7528\u9014\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u8cbb\u7528<\/strong>\u3092\u7acb\u3066\u66ff\u3048\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/suspense-payment\" target=\"_blank\" rel=\"noopener\">\u4eee\u6255\u91d1\u3068\u306f\uff1f\u52d8\u5b9a\u79d1\u76ee\u306e\u4eee\u6255\u91d1\u306e\u4ed5\u8a33\u4f8b\u3092\u89e3\u8aac<\/a><\/p>\n<h3 id=\"rg3x616lz9euhv7s1awly\">5-2.\u8cb8\u4ed8\u91d1<\/h3>\n<p>\u300c\u8cb8\u4ed8\u91d1\u300d\u3068\u306f\u3001<strong><span class=\"f-marker-p\">\u8fd4\u6e08\u3092\u524d\u63d0\u306b\u3001\u4e00\u5b9a\u671f\u9593\u304a\u91d1\u3092\u8cb8\u4e0e\u3057\u305f\u5834\u5408\u306b\u8a08\u4e0a\u3055\u308c\u308b\u52d8\u5b9a\u79d1\u76ee<\/span><\/strong>\u3067\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u5b50\u4f1a\u793e\u306b\u8cc7\u91d1\u63f4\u52a9\u76ee\u7684\u3067\u8cb8\u3057\u4ed8\u3051\u305f\u8cc7\u91d1\u3084\u3001\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u3078\u306e\u9577\u671f\u8cb8\u4ed8\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u300c\u8cb8\u4ed8\u91d1\u300d\u306f\u3001\u8fd4\u6e08\u5951\u7d04\u3084\u5229\u606f\u304c\u95a2\u308f\u308b\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><strong>\u91d1\u92ad\u305d\u306e\u3082\u306e\u306e\u8cb8\u51fa<\/strong>\u3068\u306a\u308b\u305f\u3081\u3001\u300c\u7acb\u66ff\u91d1\u300d\u306e\u3088\u3046\u306a\u300c\u4ed6\u4eba\u306e\u8cbb\u7528\u306e\u7acb\u66ff\u300d\u3068\u306f\u76ee\u7684\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"6ulr3ohm2a3msw0di33i9h\">5-3.\u9810\u308a\u91d1<\/h3>\n<p>\u300c\u9810\u308a\u91d1\u300d\u3068\u306f\u3001<strong><span class=\"f-marker-p\">\u4ed6\u4eba\u304b\u3089\u4e00\u6642\u7684\u306b\u9810\u304b\u3063\u3066\u3044\u308b\u91d1\u92ad\u3092\u51e6\u7406\u3059\u308b\u8ca0\u50b5\u52d8\u5b9a<\/span><\/strong>\u3067\u3001\u5c06\u6765\u8fd4\u9084\u3084\u7d0d\u4ed8\u304c\u5fc5\u8981\u306a\u3082\u306e\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u7d66\u4e0e\u5929\u5f15\u304d\u3057\u305f\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u6e90\u6cc9\u6240\u5f97\u7a0e\u3001\u9867\u5ba2\u304b\u3089\u306e\u9810\u304b\u308a\u4fdd\u8a3c\u91d1\u306a\u3069\u3067\u3059\u3002<\/p>\n<p>\u300c\u9810\u308a\u91d1\u300d\u306f\u5c06\u6765\u8fd4\u5374\u7fa9\u52d9\u304c\u3042\u308b\u8ca0\u50b5\u52d8\u5b9a\u3067\u3059\u304c\u3001\u300c\u7acb\u66ff\u91d1\u300d\u306f\u8cc7\u7523\u52d8\u5b9a\u3068\u306a\u308a\u3001\u7acb\u66ff\u6255\u3044\u5f8c\u306b\u56de\u53ce\u3055\u308c\u308b\u3053\u3068\u304c\u524d\u63d0\u3068\u306a\u308b\u70b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"yy7lg1j2ulpex9k15ynml\">5-4.\u7acb\u66ff\u7d4c\u8cbb<\/h3>\n<p>\u300c\u7acb\u66ff\u7d4c\u8cbb\u300d\u3068\u306f\u3001\u4ed6\u4eba\u8ca0\u62c5\u5206\u306e\u8cbb\u7528\u3092\u7acb\u66ff\u6255\u3044\u3057\u305f\u3082\u306e\u306e\u3001<strong><span class=\"f-marker-p\">\u6700\u7d42\u7684\u306b\u306f\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u308b\u3082\u306e<\/span><\/strong>\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u793e\u54e1\u304c\u7acb\u66ff\u6255\u3057\u305f\u9867\u5ba2\u63a5\u5f85\u8cbb\u3084\u51fa\u5f35\u6642\u306e\u65c5\u8cbb\u306a\u3069\u3092\u5f8c\u65e5\u7cbe\u7b97\u3057\u3001\u4f1a\u793e\u306e\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u7acb\u66ff\u7d4c\u8cbb\u300d\u306f\u3001\u4f1a\u793e\u304c\u6700\u7d42\u7684\u306b\u8ca0\u62c5\u3059\u308b\u8cbb\u7528\u3067\u3042\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u3084\u53d6\u5f15\u5148\u304c\u8ca0\u62c5\u3059\u3079\u304d\u91d1\u92ad\u3092\u4f1a\u793e\u304c\u7acb\u3066\u66ff\u3048\u3066\u3044\u308b\u300c\u7acb\u66ff\u91d1\u300d\u3068\u306f\u7570\u306a\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<h2 id=\"5ikljipikzl00b6dacwwa199\">6.\u300c\u7acb\u66ff\u91d1\u300d\u3092\u4ed5\u8a33\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/h2>\n<p><span style=\"font-size: 16px; color: #333333;\">\u300c\u7acb\u66ff\u91d1\u300d\u3092\u4ed5\u8a33\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u300c\u7acb\u66ff\u91d1\u300d\u306f\u3001\u3042\u304f\u307e\u3067<strong><span class=\"f-marker-y\"><span class=\"f-marker-p\">\u4e00\u6642\u7684\u306a\u652f\u51fa\u3067\u3042\u308a\u3001\u6700\u7d42\u7684\u306b\u306f\u56de\u53ce\u3055\u308c\u308b\u3079\u304d\u4f1a\u793e\u306e\u8cc7\u7523<\/span><\/span><\/strong>\u3067\u3059\u3002\u4f1a\u793e\u306e\u8cc7\u91d1\u7e70\u308a\u3084\u7d4c\u55b6\u5224\u65ad\u306b\u3082\u5f71\u97ff\u3092\u53ca\u3076\u3059\u305f\u3081\u3001\u9069\u5207\u306a\u51e6\u7406\u3068\u7ba1\u7406\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u6ce8\u610f\u3057\u3066\u4ed5\u8a33\u3092\u884c\u3046\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3 id=\"eydyu5f0dc40i7d447l8yf\">6-1.\u7acb\u66ff\u5148\u3068\u5185\u5bb9\u304c\u308f\u304b\u308b\u3088\u3046\u306b\u3059\u308b<\/h3>\n<p>\u300c\u7acb\u66ff\u91d1\u300d\u306e\u4ed5\u8a33\u3092\u8a18\u9332\u3059\u308b\u3068\u304d\u306f\u3001<strong><span class=\"f-marker-p\">\u300c\u8ab0\u306e\u305f\u3081\u306b\u300d\u300c\u3069\u306e\u3088\u3046\u306a\u5185\u5bb9\u3067\u300d<\/span><\/strong>\u7acb\u3066\u66ff\u3048\u305f\u306e\u304b\u304c\u5f8c\u304b\u3089\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u793e\u54e1\u306e\u51fa\u5f35\u65c5\u8cbb\u3092\u7acb\u3066\u66ff\u3048\u305f\u5834\u5408\u306f\u3001\u793e\u54e1\u540d\u3068\u5177\u4f53\u7684\u306a\u65c5\u8cbb\u5185\u5bb9\uff08\u4ea4\u901a\u8cbb\u30fb\u5bbf\u6cca\u8cbb\u306a\u3069\uff09\u3092\u8a18\u9332\u3057\u3066\u304a\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5f8c\u65e5\u306e\u7cbe\u7b97\u3084\u78ba\u8a8d\u4f5c\u696d\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u307f\u307e\u3059\u3002<\/p>\n<h3 id=\"2rd079k9duiru91zij32ys\">6-2.\u4e8b\u524d\u306b\u56de\u53ce\u65b9\u6cd5\u3068\u56de\u53ce\u6642\u671f\u3092\u660e\u78ba\u306b\u3059\u308b<\/h3>\n<p>\u300c\u7acb\u66ff\u91d1\u300d\u306f\u3001\u793e\u5185\u30fb\u793e\u5916\u3044\u305a\u308c\u306e\u5834\u5408\u3082\u3001<strong><span class=\"f-marker-p\">\u4e8b\u524d\u306b\u56de\u53ce\u65b9\u6cd5\u3068\u56de\u53ce\u6642\u671f\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f<\/span><\/strong>\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u3042\u304f\u307e\u3067\u4e00\u6642\u7684\u306a\u8ca0\u62c5\u3067\u3042\u308b\u305f\u3081\u3001\u56de\u53ce\u3055\u308c\u306a\u3051\u308c\u3070\u8cc7\u91d1\u7e70\u308a\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u306b\u306a\u308b\u304b\u3089\u3067\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u672a\u56de\u53ce\u306e\u307e\u307e\u9577\u671f\u9593\u653e\u7f6e\u3059\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u306b\u3001<\/span>\u300c\u73fe\u91d1\u30fb\u9280\u884c\u632f\u8fbc\u300d\u306a\u3069\u306e\u56de\u53ce\u65b9\u6cd5\u3084\u56de\u53ce\u4e88\u5b9a\u65e5\u3092\u4e8b\u524d\u306b\u6c7a\u3081\u3066\u304a\u304d\u3001\u56de\u53ce\u6f0f\u308c\u306e\u306a\u3044\u3088\u3046\u306a\u7ba1\u7406\u4f53\u5236\u3092\u6574\u3048\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"qp733c4y0brf1vqxtvya\">6-3.\u8cbb\u7528\u3067\u306f\u306a\u304f\u8cc7\u7523\uff08\u6d41\u52d5\u8cc7\u7523\uff09\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b<\/h3>\n<p>\u300c\u7acb\u66ff\u91d1\u300d\u306f\u4e8b\u696d\u306e\u8cbb\u7528\u3067\u306f\u306a\u304f\u3001\u5f8c\u65e5\u56de\u53ce\u4e88\u5b9a\u306e\u8cc7\u7523\u3067\u3042\u308a\u3001<strong><span class=\"f-marker-p\">\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u3067\u306f\u6d41\u52d5\u8cc7\u7523\u306b\u5206\u985e<\/span><\/strong>\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3092\u6319\u3052\u307e\u3059\u3002\u53d6\u5f15\u5148\u306e\u5916\u6ce8\u8cbb\u3092\u4e00\u6642\u7684\u306b\u7acb\u3066\u66ff\u3048\u305f\u5834\u5408\u306a\u3069\u3001\u7acb\u66ff\u6642\u306b\u300c\u5916\u6ce8\u8cbb\u300d\u306e\u8cbb\u7528\u79d1\u76ee\u3067\u8a08\u4e0a\u3057\u3066\u3057\u307e\u3044\u3001\u305d\u306e\u307e\u307e\u6c7a\u7b97\u3092\u8fce\u3048\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u306a\u3069\u3067\u3059\u3002\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u5229\u76ca\u304c\u5c11\u306a\u304f\u898b\u3048\u308b\u4e0a\u3001\u8cc7\u7523\u7ba1\u7406\u306e\u9762\u3067\u3082\u4e0d\u6b63\u78ba\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u300c\u7acb\u66ff\u91d1\u300d\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u6b63\u3057\u304f\u4f7f\u7528\u3057\u3066\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"3kom6i59tdn4gwgcim4pvf\">6-4.\u9818\u53ce\u66f8\u30fb\u8acb\u6c42\u66f8\u306a\u3069\u3092\u5fc5\u305a\u4fdd\u7ba1\u3059\u308b<\/h3>\n<p>\u7acb\u66ff\u306e\u6839\u62e0\u3068\u306a\u308b<strong><span class=\"f-marker-p\">\u9818\u53ce\u66f8\u3084\u8acb\u6c42\u66f8\u3092\u3001\u7d4c\u7406\u51e6\u7406\u306e\u88cf\u4ed8\u3051\u8cc7\u6599\u3068\u3057\u3066\u5fc5\u305a\u4fdd\u7ba1<\/span><\/strong>\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3084\u793e\u5185\u76e3\u67fb\u306e\u969b\u306b\u3001\u300c\u7acb\u66ff\u91d1\u300d\u306e\u6b63\u5f53\u6027\u3092\u8a3c\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002\u9818\u53ce\u66f8\u3084\u8acb\u6c42\u66f8\u304c\u306a\u3051\u308c\u3070\u3001\u8aa4\u3063\u3066\u8cbb\u7528\u8a08\u4e0a\u3055\u308c\u305f\u3068\u7591\u308f\u308c\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u306a\u304f\u3059\u305f\u3081\u306b\u3082\u3001\u6839\u62e0\u3068\u306a\u308b\u8cc7\u6599\u3092\u4fdd\u7ba1\u3057\u3001\u5fc5\u8981\u306a\u3068\u304d\u306b\u3059\u3050\u306b\u63d0\u793a\u3067\u304d\u308b\u72b6\u614b\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"wehm9l4g1g86esi1xqy1b\">7.\u7a0e\u52d9\u8abf\u67fb\u3067\u300c\u7acb\u66ff\u91d1\u300d\u304c\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u30b1\u30fc\u30b9<\/h2>\n<p>\u300c\u7acb\u66ff\u91d1\u300d\u306e\u7d4c\u7406\u51e6\u7406\u304c\u6b63\u3057\u304f\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3068\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u305f\u3081\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u6307\u6458\u3092\u53d7\u3051\u306a\u3044\u305f\u3081\u306b\u3082\u3001<a href=\"#5ikljipikzl00b6dacwwa199\" target=\"_self\">6\u7ae0<\/a>\u3067\u307e\u3068\u3081\u305f\u30dd\u30a4\u30f3\u30c8\u306b\u6ce8\u610f\u3057\u3066\u4ed5\u8a33\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<br \/>\n\u4ee5\u4e0b\u306b\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u300c\u7acb\u66ff\u91d1\u300d\u304c\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"lfmkynqeuki68ljp6k1mn\">7-1.\u76ee\u7684\u304c\u4e0d\u660e\u78ba\u306a\u7acb\u66ff\u3067\u3042\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>\u300c\u7acb\u66ff\u91d1\u300d\u304c\u4f55\u306e\u305f\u3081\u306b\u4f7f\u308f\u308c\u305f\u306e\u304b\u304c\u4e0d\u660e\u78ba\u306a\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u306f\u305d\u306e\u7acb\u66ff\u304c\u4e8b\u696d\u95a2\u9023\u306e\u652f\u51fa\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u614e\u91cd\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u7acb\u66ff\u51e6\u7406\u3092\u3057\u3066\u3044\u308b\u9818\u53ce\u66f8\u306b\u300c\u98f2\u98df\u4ee3\u300d\u3084\u300c\u96d1\u8cbb\u300d\u3068\u3060\u3051\u66f8\u304b\u308c\u3066\u304a\u308a\u3001\u8ab0\u306e\u8cbb\u7528\u304b\u4e0d\u660e\u306a\u30b1\u30fc\u30b9\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4e2d\u3067\u3001<strong>\u4f1a\u793e\u306e\u7d4c\u8cbb\u3092\u300c\u7acb\u66ff\u91d1\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u3063\u305f\u5834\u5408\u306a\u3069\u306f\u3001\u4e0d\u5f53\u306a\u640d\u91d1\u7b97\u5165\u3068\u307f\u306a\u3055\u308c\u308b<\/strong>\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u4e00\u4f8b\u3092\u6319\u3052\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u4f1a\u793e\u304c\u53d6\u5f15\u5148\u306e\u4f1a\u8cbb\u3092\u4e00\u6642\u7684\u306b\u7acb\u66ff\u6255\u3044\u3057\u305f\u304c\u3001\u7d4c\u7406\u51e6\u7406\u306e\u969b\u306b\u300c\u63a5\u5f85\u4ea4\u969b\u8cbb\u300d\u306a\u3069\u306e\u4f1a\u793e\u7d4c\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3057\u3066\u3057\u307e\u3063\u305f\u3002<\/li>\n<li>\u5f93\u696d\u54e1\u304c\u79c1\u7528\u3067\u4f7f\u3063\u305f\u7acb\u66ff\u5206\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3057\u3066\u3057\u307e\u3063\u305f\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u30df\u30b9\u306f\u3001\u76ee\u7684\u3092\u660e\u78ba\u306b\u8a18\u9332\u3057\u3066\u51e6\u7406\u3059\u308c\u3070\u9632\u3052\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<h3 id=\"h6ycf4fchkk1j0y0sswx62\">7-2.\u9577\u671f\u9593\u7cbe\u7b97\u3055\u308c\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9<\/h3>\n<p>\u300c\u7acb\u66ff\u91d1\u300d\u306f\u3001\u901a\u5e38\u4e00\u5b9a\u671f\u9593\u5185\u306b\u7cbe\u7b97\u3055\u308c\u308b\u3079\u304d\u3082\u306e\u3067\u3059\u3002<strong>\u9577\u671f\u9593\u672a\u7cbe\u7b97\u306e\u307e\u307e\u6b8b\u3063\u3066\u3044\u308b\u3068\u300c<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u67b6\u7a7a\u306e\u7acb\u66ff\u91d1\u3092\u8a08\u4e0a\u3057\u3066\u5229\u76ca\u3092\u64cd\u4f5c\u3057\u3066\u3044\u308b\u306e\u3067\u306f\u300d\u300c\u5b9f\u614b\u306f\u5f79\u54e1\u3078\u306e\u8cb8\u4ed8\u3067\u306f\u306a\u3044\u304b\u300d<\/strong>\u306a\u3069\u3001<\/span>\u7a0e\u52d9\u7f72\u304b\u3089\u7591\u3044\u3092\u6301\u305f\u308c\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306b\u4e00\u4f8b\u3092\u6319\u3052\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u5f93\u696d\u54e1\u304c1\u5e74\u4ee5\u4e0a\u524d\u306b\u7acb\u3066\u66ff\u3048\u305f\u51fa\u5f35\u8cbb\u304c\u3001\u4eee\u6255\u91d1\u306e\u307e\u307e\u672a\u7cbe\u7b97\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/li>\n<li>\u5f79\u54e1\u7acb\u66ff\u91d1\u3068\u3057\u3066\u3001\u591a\u984d\u306e\u6b8b\u9ad8\u304c\u4f55\u30f6\u6708\u3082\u7d99\u7d9a\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u7acb\u66ff\u91d1\u300d\u306f\u3001\u9577\u671f\u9593\u653e\u7f6e\u305b\u305a\u306b\u5b9a\u671f\u7684\u306b\u7cbe\u7b97\u30fb\u56de\u53ce\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h2 id=\"82jjjw3p13cr731y1t5i4b\">8.\u300c\u7acb\u66ff\u91d1\u300d\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<h3 id=\"ufqi3dvqbm9x8gxwn1993p\">8-1.\u300c\u7acb\u66ff\u91d1\u300d\u306f\u6d88\u8cbb\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p>\u539f\u5247\u3068\u3057\u3066\u300c\u7acb\u66ff\u91d1\u300d\u81ea\u4f53\u306f\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u300c\u7acb\u66ff\u91d1\u300d\u306f\u3001\u3042\u304f\u307e\u3067\u300c\u4ed6\u4eba\u306e\u305f\u3081\u306b\u4e00\u6642\u7684\u306b\u652f\u6255\u3063\u305f\u8cbb\u7528\u300d\u3067\u3042\u308a\u3001\u4f1a\u793e\u3084\u500b\u4eba\u304c\u6700\u7d42\u7684\u306b\u8ca0\u62c5\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u7acb\u66ff\u6255\u3044\u306e\u969b\u306b\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u76f8\u5f53\u984d\u306f\u3001\u7acb\u66ff\u5148\u304b\u3089\u56de\u53ce\u3059\u308b\u969b\u306b\u4e00\u7dd2\u306b\u8acb\u6c42\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3067\u306f\u306a\u3044\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"dhkeunapt2r8wd5eap5nad\">8-2.\u56de\u53ce\u307e\u3067\u6642\u9593\u304c\u304b\u304b\u308b\u6642\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u3067\u3059\u304b\uff1f<\/h3>\n<p>\u9577\u671f\u672a\u56de\u53ce\u306e\u5834\u5408\u3001\u8cb8\u5012\u308c\u306e\u30ea\u30b9\u30af\u304c\u767a\u751f\u3057\u305f\u308a\u3001\u8cc7\u91d1\u7e70\u308a\u306b\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<br \/>\n\u4ee5\u4e0b\u306e\u5bfe\u5fdc\u7b56\u3092\u8003\u3048\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p>\u5b9a\u671f\u7684\u306b\u7acb\u66ff\u5148\u306b\u50ac\u4fc3\u3092\u884c\u3046<\/p>\n<\/li>\n<li>\n<p>\u652f\u6255\u6761\u4ef6\u3084\u7acb\u66ff\u9650\u5ea6\u984d\u3092\u660e\u78ba\u306b\u3057\u3001\u793e\u5185\u30eb\u30fc\u30eb\u3092\u6574\u5099\u3059\u308b\u3002<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u9577\u671f\u672a\u56de\u53ce\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u300c\u8cb8\u4ed8\u91d1\u300d\u3084\u300c\u58f2\u639b\u91d1\u300d\u306a\u3069\u306e\u52d8\u5b9a\u79d1\u76ee\u306e\u632f\u308a\u5206\u3051\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 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a-1\">\n<ul>\n<li>\u300c\u76f8\u624b\u306e\u305f\u3081\u306b\u652f\u6255\u3063\u305f\u3082\u306e\u300d\u3067\u3042\u308a\u3001\u300c\u81ea\u793e\u306b\u53ce\u76ca\u6027\u304c\u306a\u3044\u3082\u306e\u300d\u304c\u7acb\u66ff\u306b\u306a\u308b\u3002<\/li>\n<li>\u81ea\u793e\u306e\u30b5\u30fc\u30d3\u30b9\u3084\u5546\u54c1\u63d0\u4f9b\u3068\u30bb\u30c3\u30c8\u306e\u8acb\u6c42\u306f\u539f\u5247\u58f2\u4e0a\u306b\u306a\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u5b9f\u614b\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3001\u300c\u7acb\u66ff\u91d1\u300d\u3068\u300c\u58f2\u4e0a\u300d\u3092\u3057\u3063\u304b\u308a\u533a\u5206\u3057\u3066\u7d4c\u7406\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3 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a-1\">\n<ul>\n<li>\n<p>\u56de\u53ce\u6e08\u307f\u306e\u7acb\u66ff\u91d1\u3092\u3055\u3089\u306b\u56de\u53ce\u51e6\u7406\u3057\u3066\u3057\u307e\u3063\u305f\uff08\u4e8c\u91cd\u56de\u53ce\u51e6\u7406\uff09<\/p>\n<\/li>\n<li>\n<p>\u672c\u6765\u7acb\u66ff\u91d1\u3067\u306a\u3044\u3082\u306e\u3092\u8aa4\u3063\u3066\u7acb\u66ff\u91d1\u52d8\u5b9a\u3067\u51e6\u7406\u3057\u305f<\/p>\n<\/li>\n<li>\n<p>\u672a\u53ce\u306e\u7acb\u66ff\u91d1\u3092\u8cb8\u5012\u51e6\u7406\u305b\u305a\u306b\u6b8b\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3078\u306e\u5bfe\u5fdc\u7b56\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u4ed5\u8a33\u3084\u5143\u5e33\u3092\u78ba\u8a8d\u3057\u3066\u539f\u56e0\u3092\u7279\u5b9a\u3059\u308b<\/li>\n<li>\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u4fee\u6b63\u4ed5\u8a33\u3092\u5165\u308c\u308b<\/li>\n<li>\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u6b63\u3057\u3044\u52d8\u5b9a\u79d1\u76ee\u306b\u632f\u308a\u5206\u3051\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u653e\u7f6e\u3059\u308b\u3068\u6c7a\u7b97\u66f8\u306e\u4fe1\u983c\u6027\u3084\u7a0e\u52d9\u30ea\u30b9\u30af\u306b\u5f71\u97ff\u3059\u308b\u305f\u3081\u3001\u65e9\u3081\u306e\u5bfe\u5fdc\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2 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href=\"https:\/\/www.ht-tax.or.jp\/service\/\" target=\"_blank\" rel=\"noopener\"><strong>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/strong><\/a>\u3067\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u3078\u306e\u5bfe\u5fdc\u306b\u304a\u3044\u3066\u8c4a\u5bcc\u306a\u5b9f\u7e3e\u3068\u30ce\u30a6\u30cf\u30a6\u3092\u6d3b\u304b\u3057\u3001\u3042\u306a\u305f\u306e\u7d4c\u7406\u696d\u52d9\u3092\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/08\/970kugkajd-1742611307-1748230095.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2 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a-3\">\n<ul>\n<li><strong>\u4f1a\u793e\u304c\u4ed6\u4eba\u306b\u4ee3\u308f\u308a\u652f\u6255\u3063\u305f\u3082\u306e<\/strong>\u3067\u3042\u308b<\/li>\n<li><strong>\u77ed\u671f\u9593\u306e\u3046\u3061\u306b\u8fd4\u91d1\u3055\u308c\u308b<\/strong><strong>\u3053\u3068<\/strong>\u304c\u524d\u63d0\u3067\u3042\u308b<\/li>\n<li><strong>\u91d1\u984d\u30fb\u5185\u5bb9\u30fb\u76f8\u624b\u304c\u660e\u78ba<\/strong>\u3067\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u5b9f\u969b\u306b\u4ed5\u8a33\u3092\u884c\u3046\u969b\u306f\u3001\u5b9f\u614b\u3092\u6b63\u3057\u304f\u628a\u63e1\u3057\u3066\u4ed6\u306e\u52d8\u5b9a\u79d1\u76ee\u3068\u6df7\u540c\u3057\u306a\u3044\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u3082\u7acb\u66ff\u91d1\u306e\u5185\u5bb9\u306f\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u305f\u3081\u3001\u8a18\u9332\u3084\u7ba1\u7406\u3092\u5fb9\u5e95\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9a\u79d1\u76ee\u300c\u7acb\u66ff\u91d1\u300d\u306e\u4f7f\u3044\u65b9\u3092\u7406\u89e3\u3057\u3001\u6b63\u3057\u3044\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u4f1a\u793e\u306e\u8cc7\u91d1\u7ba1\u7406\u3068\u7d4c\u7406\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u672a\u7136\u306b\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u3053\u306e\u652f\u6255\u3044\u306f\u7acb\u66ff\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3082\u3088\u3044\u306e\u3060\u308d\u3046\u304b\u300d 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