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\/><\/p>\n<p>\u5b9f\u52d9\u62c5\u5f53\u8005\u304c\u3059\u3050\u306b\u884c\u52d5\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u4ee5\u4e0b\u306b\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u6cbf\u3063\u3066\u5177\u4f53\u7684\u306a\u65b9\u6cd5\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n<h3>3-1.\u73fe\u72b6\u8abf\u67fb\u3068\u68da\u5378\u3057<\/h3>\n<p>\u307e\u305a\u306f\u4e21\u793e\u306e\u4f1a\u8a08\u57fa\u6e96\u30fb\u52d8\u5b9a\u79d1\u76ee\u30fb\u6c7a\u7b97\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u30fb\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306a\u3069\u306e\u73fe\u72b6\u3092\u6d17\u3044\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p><strong><u>\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u76ee\u7684\u306f\u300c\u4f55\u304c\u540c\u3058\u3067\u3001\u3069\u3053\u304c\u9055\u3046\u306e\u304b\u300d\u3092\u4e00\u89a7\u5316\u3057\u3066\u5dee\u7570\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/u><\/strong><\/p>\n<p>\u3053\u3053\u3067\u306e\u68da\u5378\u304c\u4e0d\u5341\u5206\u3060\u3068\u3001\u5f8c\u306e\u4f5c\u696d\u3067\u5224\u65ad\u304c\u3076\u308c\u305f\u308a\u3001\u4f5c\u696d\u304c\u505c\u6ede\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u73fe\u72b6\u8abf\u67fb\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/11\/tojysxbg7hf-4ceadadab153.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u6d41\u308c\u3092\u5177\u4f53\u7684\u306a\u4f5c\u696d\u306b\u843d\u3068\u3059\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p><strong>\u2460\u4e21\u793e\u306e\u8cc7\u6599\u3092\u5165\u624b\u3059\u308b\u3002\uff08\u4f8b\uff1a\u52d8\u5b9a\u79d1\u76ee\u8868\u3001\u4f1a\u8a08\u65b9\u91dd\u30de\u30cb\u30e5\u30a2\u30eb\u3001\u6e1b\u4fa1\u511f\u5374\u898f\u5b9a\u3001\u6c7a\u7b97\u30ab\u30ec\u30f3\u30c0\u30fc\u3001\u958b\u793a\u30eb\u30fc\u30eb\u3001\u5185\u90e8\u7d71\u5236\u30d5\u30ed\u30fc\u3001\u627f\u8a8d\u6a29\u9650\u4e00\u89a7\u3001\u7a0e\u52d9\u7533\u544a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u4e00\u89a7\u3001\u8cc7\u91d1\u7ba1\u7406\u30de\u30cb\u30e5\u30a2\u30eb\u306a\u3069\uff09<\/strong><\/p>\n<p><strong>\u2461\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u3092\u4f5c\u6210\u3057\u3001\u5217\u306f\u300c\u9805\u76ee\/A\u793e\/B\u793e\/\u5dee\u7570\/\u30b3\u30e1\u30f3\u30c8\u300d\u3068\u3059\u308b\u3002<\/strong><\/p>\n<p><strong>\u00a0 \u5404\u62c5\u5f53\u8005\u304c\u81ea\u793e\u306e\u60c5\u5831\u3092\u5165\u529b\u3059\u308b\u3002<\/strong><\/p>\n<p><strong>\u2462\u5165\u529b\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3001\u5dee\u7570\u304c\u3042\u308b\u5834\u5408\u306f\u300c\u5dee\u7570\uff1d\u3042\u308a\u300d\u3068\u3057\u3001\u30b3\u30e1\u30f3\u30c8\u6b04\u306b\u5f71\u97ff\u3084\u7406\u7531\u3092\u8a18\u8f09<\/strong><\/p>\n<p><strong>\u00a0 \u00a0\u3059\u308b\u3002<\/strong><\/p>\n<p><strong>\u2463\u7d71\u5408\u30c1\u30fc\u30e0\u3067\u9031\u6b21\u30ec\u30d3\u30e5\u30fc\u3092\u884c\u3044\u3001\u5dee\u7570\u306e\u628a\u63e1\u3092\u78ba\u5b9f\u306b\u3059\u308b\u3002<\/strong><\/p>\n<\/div>\n<p>\u5dee\u7570\u306e\u6d17\u3044\u51fa\u3057\u306e\u7d50\u679c\u306f\u4ee5\u4e0b\u306e\u8868\u306e\u3088\u3046\u306b\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-w\">\u5dee\u7570\u4e00\u89a7\u8868\u306e\u4f8b<\/span><\/strong><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/11\/rva1v9w9eeb-1841df65cf94.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 14px;\">\u203b \u3053\u3053\u3067\u306e\u4f8b\u3067\u306f\u300c\u6c7a\u7b97\u671f\u30fb\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u30fb\u58f2\u4e0a\u8a8d\u8b58\u57fa\u6e96\u30fb\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u300d\u3092\u793a\u3057\u307e\u3057\u305f\u304c\u3001\u5b9f\u52d9\u3067\u306f\u3053\u308c\u306b\u52a0\u3048\u3066\u3001\u52d8\u5b9a\u79d1\u76ee\u3084\u4f1a\u8a08\u65b9\u91dd\u3001\u958b\u793a\u30eb\u30fc\u30eb\u3001\u5185\u90e8\u7d71\u5236\u30d5\u30ed\u30fc\u3001\u8cac\u4efb\u4f53\u5236\u3001\u7a0e\u52d9\u7533\u544a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3001\u8cc7\u91d1\u7ba1\u7406\u306e\u65b9\u91dd\u306a\u3069\u3082\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u306b\u6574\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u306f\u3001\u4e21\u793e\u306e\u9055\u3044\u3092\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u3067\u4e00\u89a7\u5316\u3057\u3001<span class=\"f-marker-p\">\u5dee\u7570\u306e\u6709\u7121\u3068\u305d\u306e\u5f71\u97ff\u304c\u4e00<\/span><span class=\"f-marker-p\">\u76ee\u3067\u628a\u63e1\u3067\u304d\u308b\u72b6\u614b<\/span>\u306b\u306a\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u5dee\u7570\u4e00\u89a7\u8868\u306f\u6b21\u306e\u300c\u5dee\u7570\u5206\u6790\u3068\u7d71\u5408\u306e\u65b9\u91dd\u6c7a\u5b9a\u300d\u306b\u76f4\u7d50\u3059\u308b\u57fa\u790e\u8cc7\u6599\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<h3>3-2.\u5dee\u7570\u5206\u6790\u30fb\u7d71\u5408\u65b9\u91dd\u306e\u6c7a\u5b9a<\/h3>\n<p>\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u76ee\u7684\u306f\u3001\u5dee\u7570\u4e00\u89a7\u8868\u3092\u57fa\u306b\u300c\u3069\u3061\u3089\u306b\u5408\u308f\u305b\u308b\u304b\u300d\u300c\u65b0\u3057\u3044\u30eb\u30fc\u30eb\u3092\u8a2d\u5b9a\u3059\u308b\u304b\u300d\u3092\u6c7a\u3081\u3001\u91cd\u8981\u5ea6\u3068\u7dca\u6025\u5ea6\u306b\u5fdc\u3058\u3066\u512a\u5148\u9806\u4f4d\u3092\u3064\u3051\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u3053\u3067\u7d71\u5408\u65b9\u91dd\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u8a2d\u8a08\u30d5\u30a7\u30fc\u30ba\u306b\u8ff7\u3044\u306a\u304f\u9032\u3081\u308b\u72b6\u614b\u3092\u6574\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5dee\u7570\u5206\u6790\u304b\u3089\u65b9\u91dd\u6c7a\u5b9a\u307e\u3067\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/11\/snxt2okff4r-0dddf2e20f60.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u6d41\u308c\u3092\u5177\u4f53\u7684\u306a\u4f5c\u696d\u306b\u843d\u3068\u3059\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u5dee\u7570\u4e00\u89a7\u8868\u3092\u57fa\u306b\u3001\u7d71\u5408\u691c\u8a0e\u4f1a\u3092\u958b\u50ac\u3059\u308b\u3002<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u5404\u9805\u76ee\u3092\u300c\u65e9\u304f\u6c7a\u3081\u308b\u3079\u304d\u3082\u306e\u300d\u3068\u300c\u5f8c\u304b\u3089\u79fb\u884c\u3067\u304d\u308b\u3082\u306e\u300d\u306b\u3057<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u3000\u91cd\u8981\u5ea6\u3068\u7dca\u6025\u5ea6\u3067\u512a\u5148\u9806\u4f4d\u3092\u3064\u3051\u308b\u3002<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2462\u512a\u5148\u9806\u4f4d\u3092\u57fa\u306b\u3001\u65b9\u91dd\u6848\u3092\u4f5c\u6210\u3059\u308b(\u3069\u3061\u3089\u306b\u5408\u308f\u305b\u308b\u304b\u3001\u65b0\u30eb\u30fc\u30eb\u3092\u8a2d\u3051\u308b\u304b)<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2463\u65b9\u91dd\u6848\u3092\u7d4c\u55b6\u4f1a\u8b70\u306b\u63d0\u51fa\u3057\u3001\u627f\u8a8d\u3092\u5f97\u308b\u3002<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2464\u627f\u8a8d\u5185\u5bb9\u3092\u53cd\u6620\u3057\u3001\u7d71\u5408\u65b9\u91dd\u66f8\u3068\u3057\u3066\u78ba\u5b9a\u3055\u305b\u308b\u3002<\/strong><\/p>\n<\/div>\n<p>\u512a\u5148\u9806\u4f4d\u3092\u6574\u7406\u3059\u308b\u305f\u3081\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8868\u3092\u7528\u3044\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-w\">\u65b9\u91dd\u6c7a\u5b9a\u306e\u8868\u306e\u4f8b<\/span><\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/11\/42z0jx8f1vm-efaf95229d2a.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u5fc5\u8981\u306a\u306e\u306f\u3001\u5dee\u7570\u4e00\u89a7\u8868\u3092\u5358\u306a\u308b\u6bd4\u8f03\u30ea\u30b9\u30c8\u3067\u7d42\u308f\u3089\u305b\u305a\u3001\u5b9f\u969b\u306e\u65b9\u91dd\u306b\u843d\u3068\u3057\u8fbc\u307f\u3001\u7d4c\u55b6\u5c64\u306e\u627f\u8a8d\u3092\u5f97\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u3053\u307e\u3067\u3067\u304d\u308c\u3070\u3001\u6b21\u306e\u8a2d\u8a08\u30d5\u30a7\u30fc\u30ba\u306b\u79fb\u884c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>3-3.\u8a2d\u8a08(\u30b7\u30b9\u30c6\u30e0\u30fb\u30eb\u30fc\u30eb\u30fb\u4f53\u5236)<\/h3>\n<p>\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u76ee\u7684\u306f\u3001\u524d\u306e\u6bb5\u968e\u3067\u6c7a\u5b9a\u3057\u305f\u7d71\u5408\u65b9\u91dd\u3092\u3001\u5b9f\u52d9\u3067\u4f7f\u3048\u308b\u5f62\u306b\u843d\u3068\u3057\u8fbc\u3080\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u300c\u3069\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u3046\u304b\u300d\u300c\u3069\u306e\u3088\u3046\u306a\u30eb\u30fc\u30eb\u3092\u6a19\u6e96\u3068\u3059\u308b\u304b\u300d\u300c\u8ab0\u304c\u8cac\u4efb\u3092\u6301\u3064\u304b\u300d\u3068\u3044\u3063\u305f\u8981\u7d20\u3092\u8a2d\u8a08\u3057\u3001\u66d6\u6627\u3055\u3092\u6392\u9664\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u3053\u3053\u3067\u8a2d\u8a08\u304c\u4e0d\u5341\u5206\u3060\u3068\u3001\u5b9f\u884c\u30d5\u30a7\u30fc\u30ba\u3067\u6df7\u4e71\u3092\u5f15\u304d\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a2d\u8a08\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/11\/58me637oycp-6c333c9615f7.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u6d41\u308c\u3092\u5177\u4f53\u7684\u306a\u4f5c\u696d\u306b\u843d\u3068\u3059\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u7d71\u5408\u65b9\u91dd\u66f8\u3092\u8aad\u307f\u3001\u8a2d\u8a08\u5bfe\u8c61\u3092\u6d17\u3044\u51fa\u3057\u3001\u62c5\u5f53\u3068\u671f\u9650\u3092\u5272\u308a\u5f53\u3066\u308b\u3002<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u30b7\u30b9\u30c6\u30e0\u8a2d\u8a08\uff1a\u3069\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u63a1\u7528\u3059\u308b\u304b\u3092\u6c7a\u3081\u3001\u79fb\u884c\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u7acb\u6848\u3059\u308b\u3002<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2462\u30eb\u30fc\u30eb\u8a2d\u8a08\uff1a\u4f1a\u8a08\u51e6\u7406\u3084\u6c7a\u7b97\u624b\u7d9a\u304d\u3092\u6a19\u6e96\u5316\u3057\u3001\u30de\u30cb\u30e5\u30a2\u30eb\u306b\u843d\u3068\u3057\u8fbc\u3080\u3002<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2463\u4f53\u5236\u8a2d\u8a08\uff1a\u8cac\u4efb\u8005\u30fb\u62c5\u5f53\u90e8\u9580\u30fb\u627f\u8a8d\u30d5\u30ed\u30fc\u3092\u5b9a\u3081\u3001\u8cac\u4efb\u5206\u62c5\u3092\u660e\u6587\u5316\u3059\u308b\u3002<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2464\u627f\u8a8d\u30fb\u78ba\u5b9a\uff1a\u8a2d\u8a08\u5185\u5bb9\u3092\u7d4c\u55b6\u5c64\u306b\u5831\u544a\u3057\u3001\u627f\u8a8d\u3092\u5f97\u3066\u78ba\u5b9a\u3059\u308b\u3002<\/strong><\/p>\n<\/div>\n<p>\u30b7\u30b9\u30c6\u30e0\u8a2d\u8a08\u306b\u304a\u3044\u3066\u306f\u3001\u8907\u6570\u306e\u5019\u88dc\u3092\u6bd4\u8f03\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u8868\u306f\u5dee\u7570\u3092\u898b\u3064\u3051\u308b\u305f\u3081\u3067\u306f\u306a\u304f\u3001\u6700\u7d42\u7684\u306b\u63a1\u7528\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u3092\u6c7a\u3081\u3001\u79fb\u884c\u8a08\u753b\u3092\u7acb\u3066\u308b\u305f\u3081\u306e\u691c\u8a0e\u8cc7\u6599\u3067\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-w\">\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u6bd4\u8f03\u306e\u4f8b<\/span><\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/11\/l4xetsjvefd-62f033c1c800-74f742cf3eaa.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u307e\u305f\u3001\u30eb\u30fc\u30eb\u8a2d\u8a08\u3067\u306f\u7d71\u5408\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u958b\u793a\u30eb\u30fc\u30eb\u3092\u78ba\u8a8d\u3057\u3001\u30de\u30cb\u30e5\u30a2\u30eb\u306b\u843d\u3068\u3057\u8fbc\u307f\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u8868\u306f\u6c7a\u3081\u305f\u30eb\u30fc\u30eb\u3092\u6574\u7406\u3057\u306a\u304a\u3057\u3066\u300c\u7d71\u5408\u5f8c\u306e\u6a19\u6e96\u300d\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3067\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-w\">\u30eb\u30fc\u30eb\u7d71\u4e00\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306e\u4f8b<\/span><\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/11\/10b25hwblbyn-a218bed01f30-5ab2d03ed1f2.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u307e\u305f\u3001\u4f53\u5236\u8a2d\u8a08\u3067\u306f\u3001\u300c\u8ab0\u304c\u4f55\u3092\u62c5\u3046\u304b\u300d\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u3088\u3046\u306aRACI\u30de\u30c8\u30ea\u30af\u30b9\u3092\u7528\u3044\u308b\u3068\u3001\u8cac\u4efb\u5206\u62c5\u3092\u6574\u7406\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-w\">RACI\u30de\u30c8\u30ea\u30af\u30b9\u306e\u4f8b(\u6c7a\u7b97\u671f\u7d71\u4e00\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\uff09<\/span><\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/11\/33gpfy54qyq-71b7879ab0a0.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 14px;\">\u203b R=\u5b9f\u884c\u8cac\u4efb\u8005\uff08Responsible\uff09\u3001A=\u6700\u7d42\u8cac\u4efb\u8005\uff08Accountable\uff09\u3001C=\u76f8\u8ac7\u76f8\u624b\uff08Consulted\uff09\u3001I=\u5831\u544a\u5148\uff08Informed\uff09\u3002<\/span><\/p>\n<p>\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u5fc5\u8981\u306a\u306e\u306f\u7d71\u5408\u65b9\u91dd\u3092\u300c\u30b7\u30b9\u30c6\u30e0\u300d\u300c\u30eb\u30fc\u30eb\u300d\u300c\u4f53\u5236\u300d\u306e\uff13\u3064\u306b\u5177\u4f53\u5316\u3057\u3001\u8cac\u4efb\u5206\u62c5\u307e\u3067\u660e\u78ba\u306b\u3057\u305f\u8a2d\u8a08\u66f8\u3092\u5b8c\u6210\u3055\u305b\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u3053\u307e\u3067\u6e96\u5099\u304c\u6574\u3048\u3070\u6b21\u306e\u5b9f\u884c\u3068\u691c\u8a3c\u306b\u30b9\u30e0\u30fc\u30ba\u306b\u79fb\u884c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>3-4.\u5b9f\u884c\u3068\u691c\u8a3c(\u30c6\u30b9\u30c8\u30fb\u79fb\u884c\u30fb\u904b\u7528\u958b\u59cb)<\/h3>\n<p>\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u306f\u8a2d\u8a08\u6bb5\u968e\u3067\u6c7a\u3081\u305f\u5185\u5bb9\u3092\u5b9f\u969b\u306b\u79fb\u884c\u30fb\u7a3c\u50cd\u3055\u305b\u3001\u554f\u984c\u304c\u306a\u3044\u304b\u3092\u691c\u8a3c\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3044\u304d\u306a\u308a\u672c\u756a\u79fb\u884c\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u6bb5\u968e\u7684\u306b\u30c6\u30b9\u30c8\u3092\u91cd\u306d\u3066\u5b89\u5168\u306b\u5207\u308a\u66ff\u3048\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u884c\u3068\u691c\u8a3c\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/11\/405quuy61t-d0ed2799dd53.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u6d41\u308c\u3092\u5177\u4f53\u7684\u306a\u4f5c\u696d\u306b\u843d\u3068\u3059\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u30c6\u30b9\u30c8\u8a08\u753b\u3092\u7acb\u3066\u308b\uff1a\u5bfe\u8c61\u7bc4\u56f2\u30fb\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u30fb\u62c5\u5f53\u8005\u3092\u660e\u78ba\u306b\u3059\u308b\u3002<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u30c7\u30fc\u30bf\u79fb\u884c\u30c6\u30b9\u30c8\uff1a\u4e00\u90e8\u306e\u53d6\u5f15\u30c7\u30fc\u30bf\u3084\u30de\u30b9\u30bf\u30fc\u30c7\u30fc\u30bf\u3092\u79fb\u884c\u3057\u3001\u6b63\u3057\u304f\u53cd\u6620\u3055\u308c\u308b\u304b\u3092<\/strong><strong>\u78ba\u8a8d\u3059\u308b<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2462\u6c7a\u7b97\u30b7\u30e5\u30df\u30ec\u30fc\u30b7\u30e7\u30f3\uff1a\u65b0\u30eb\u30fc\u30eb\u30fb\u65b0\u30b7\u30b9\u30c6\u30e0\u3067\u6c7a\u7b97\u3092\u8a66\u7b97\u3057\u3001\u65e7\u30eb\u30fc\u30eb\u3068\u306e\u6570\u5024\u5dee\u7570\u3092<\/strong><strong>\u691c\u8a3c\u3059\u308b\u3002<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2463\u8ab2\u984c\u4fee\u6b63\uff1a\u30c6\u30b9\u30c8\u3067\u898b\u3064\u304b\u3063\u305f\u4e0d\u5177\u5408\u3084\u624b\u7d9a\u304d\u4e0a\u306e\u554f\u984c\u3092\u6d17\u3044\u51fa\u3057\u3001\u4fee\u6b63\u3059\u308b\u3002<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2464\u672c\u756a\u79fb\u884c\uff1a\u4fee\u6b63\u3092\u53cd\u6620\u3057\u305f\u4e0a\u3067\u672c\u683c\u7684\u306b\u30b7\u30b9\u30c6\u30e0\u3092\u5207\u308a\u66ff\u3048\u308b\u3002<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2465\u904b\u7528\u958b\u59cb\u5f8c\u306e\u521d\u56de\u6c7a\u7b97\u3092\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3057\u3001\u5b89\u5b9a\u7a3c\u50cd\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/strong><\/p>\n<\/div>\n<p style=\"text-align: justify;\">\u5b9f\u884c\u30d5\u30a7\u30fc\u30ba\u3067\u306f\u300c\u3069\u306e\u30c6\u30b9\u30c8\u304c\u7d42\u308f\u3063\u305f\u304b\u30fb\u8ab2\u984c\u304c\u6b8b\u3063\u3066\u3044\u308b\u304b\u300d\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9032\u6b69\u7ba1\u7406\u8868\u3092\u7528\u3044\u308b\u3068\u53ef\u8996\u5316\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\"><strong><span class=\"f-marker-w\">\u30c6\u30b9\u30c8\u9032\u6b69\u7ba1\u7406\u30b7\u30fc\u30c8\u306e\u4f8b<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/11\/7qd1eyih0h-95c0c5912b1d.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u91cd\u7528\u306a\u306e\u306f\u3001\u672c\u756a\u79fb\u884c\u306e\u524d\u306b\u5341\u5206\u306a\u30c6\u30b9\u30c8\u3068\u691c\u8a3c\u3092\u884c\u3044\u3001\u8ab2\u984c\u3092\u89e3\u6c7a\u3057\u3066\u304b\u3089\u5207\u308a\u66ff\u3048\u308b\u3053\u3068\u3067\u3059\u3002\u307e\u305f\u3001\u521d\u56de\u6c7a\u7b97\u3092\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3057\u3066\u5b89\u5b9a\u904b\u7528\u3092\u78ba\u8a8d\u3059\u308b\u307e\u3067\u304c\u300c\u5b9f\u884c\u3068\u691c\u8a3c\u300d\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u308c\u3092\u5fb9\u5e95\u3059\u308b\u3053\u3068\u3067\u5927\u304d\u306a\u30c8\u30e9\u30d6\u30eb\u3092\u672a\u7136\u306b\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>3-5.\u7d71\u5408\u5f8c\u306b\u6a5f\u80fd\u3059\u308b\u4ed5\u7d44\u307f\u306e\u5b9a\u7740(\u6700\u7d42\u76ee\u6a19)<\/h3>\n<p>\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u76ee\u7684\u306f\u3001\u5358\u306b\u4f5c\u696d\u3092\u7d42\u3048\u308b\u3053\u3068\u3067\u306f\u306a\u304f\u3001\u65b0\u3057\u3044\u4ed5\u7d44\u307f\u304c\u73fe\u5834\u3067\u5b9f\u969b\u306b\u904b\u7528\u3055\u308c\u5b9a\u7740\u3057\u3066\u3044\u308b\u72b6\u614b\u3092\u4f5c\u308b\u3053\u3068\u3067\u3059\u3002\u30eb\u30fc\u30eb\u304c\u5f62\u3060\u3051\u306b\u306a\u3063\u3066\u3044\u305f\u308a\u3001\u5c5e\u4eba\u5316\u3057\u3066\u3044\u305f\u308a\u3059\u308b\u3068\u3001\u305b\u3063\u304b\u304f\u306e\u7d71\u5408\u304c\u5f62\u9ab8\u5316\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u5b9a\u7740\u6bb5\u968e\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/11\/lrx591ectoj-00b89c448e02.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u6d41\u308c\u3092\u5177\u4f53\u7684\u306a\u4f5c\u696d\u306b\u843d\u3068\u3059\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u2460\u6559\u80b2\u30fb\u7814\u4fee\uff1a\u65b0\u30eb\u30fc\u30eb\u3084\u65b0\u30b7\u30b9\u30c6\u30e0\u306b\u3064\u3044\u3066\u3001\u8ca1\u52d9\u30fb\u7d4c\u7406\u90e8\u9580\u3060\u3051\u3067\u306a\u304f\u95a2\u9023\u90e8\u9580\u306b\u3082\u7814\u4fee\u3092<\/strong><strong>\u5b9f\u65bd\u3059\u308b\u3002<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2461\u30de\u30cb\u30e5\u30a2\u30eb\u6574\u5099\uff1a\u696d\u52d9\u30d5\u30ed\u30fc\u56f3\u3084\u64cd\u4f5c\u624b\u9806\u3092\u660e\u6587\u5316\u3057\u3001\u8ab0\u3067\u3082\u53c2\u7167\u3067\u304d\u308b\u72b6\u614b\u306b\u3059\u308b\u3002<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2462\u904b\u7528\u30c1\u30a7\u30c3\u30af\uff1a\u521d\u56de\u6c7a\u7b97\u3084\u6708\u6b21\u51e6\u7406\u3067\u3001\u65b0\u3057\u3044\u30eb\u30fc\u30eb\u304c\u6b63\u3057\u304f\u5b9f\u884c\u3055\u308c\u3066\u3044\u308b\u304b\u3092<\/strong><strong>\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3059\u308b\u3002<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2463\u6539\u5584\u8981\u671b\u53ce\u96c6\uff1a\u5229\u7528\u8005\u304b\u3089\u306e\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u3084\u554f\u984c\u70b9\u3092\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u7b49\u3067\u96c6\u7d04\u3059\u308b\u3002<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2464\u898b\u76f4\u3057\u30fb\u518d\u6559\u80b2\uff1a\u6539\u5584\u70b9\u3092\u53cd\u6620\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u518d\u5ea6\u7814\u4fee\u3084\u5468\u77e5\u3092\u884c\u3046\u3002<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u2465\u5b9a\u7740\u78ba\u8a8d\u671f\u9593\uff1a\u7d71\u5408\u5f8c\u5c11\u306a\u304f\u3068\u3082\uff16\u304b\u6708\u304b\u30891\u5e74\u9593\u306f\u5b9a\u671f\u30ec\u30d3\u30e5\u30fc\u3092\u884c\u3044\u3001\u521d\u56de\u30fb2\u56de\u76ee\u306e\u6c7a\u7b97\u3092\u91cd\u70b9\u7684\u306b\u691c\u8a3c\u3059\u308b\u3002<\/strong><\/p>\n<\/div>\n<p>\u5b9f\u52d9\u3067\u306f\u6559\u80b2\u3084\u6539\u5584\u304c\u3084\u308a\u3063\u3071\u306a\u3057\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u3001\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u5f62\u5f0f\u3067\u9032\u6b69\u3092\u7ba1\u7406\u3059\u308b\u306e\u304c\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-w\">\u5b9a\u7740\u78ba\u8a8d\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306e\u4f8b<\/span><\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/11\/8542j9d0per-3104b5536c23.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3053\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u6c42\u3081\u3089\u308c\u308b\u306e\u306f\u3001\u65b0\u3057\u3044\u4ed5\u7d44\u307f\u304c\u73fe\u5834\u3067\u5b9f\u969b\u306b\u6a5f\u80fd\u3057\u7d9a\u3051\u308b\u72b6\u614b\u3092\u4f5c\u308b\u3053\u3068\u3067\u3059\u3002\u6559\u80b2\u30fb\u30de\u30cb\u30e5\u30a2\u30eb\u30fb\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u306e\u30b5\u30a4\u30af\u30eb\u3092\u56de\u3057\u3064\u3064\u3001\u5c11\u306a\u304f\u3068\u3082\uff16\u304b\u6708\uff5e\uff11\u5e74\u306e\u5b9a\u7740\u78ba\u8a8d\u671f\u9593\u3092\u8a2d\u3051\u3001\u521d\u56de\u6c7a\u7b97\u3068\uff12\u56de\u76ee\u6c7a\u7b97\u3092\u91cd\u70b9\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u304c\u6210\u529f\u306e\u9375\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u304c\u9054\u6210\u3055\u308c\u3066\u521d\u3081\u3066\u3001\u8ca1\u52d9\u4f1a\u8a08\u7d71\u5408\u306f\u6210\u529f\u3057\u305f\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<h2>4.\u8ca1\u52d9\u4f1a\u8a08\u7d71\u5408\u3092\u9032\u3081\u308b\u4e0a\u3067\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u8ca1\u52d9\u4f1a\u8a08\u7d71\u5408\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u305f\u3081\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>4-1.\u4f1a\u8a08\u57fa\u6e96\u3084\u4f1a\u8a08\u65b9\u91dd\u306e\u9055\u3044\u3092\u65e9\u671f\u306b\u628a\u63e1\u30fb\u7d71\u4e00\u3059\u308b<\/h3>\n<p><span class=\"f-marker-p\">\u57fa\u6e96\u3084\u65b9\u91dd\u306e\u9055\u3044\u306f\u3067\u304d\u308b\u3060\u3051\u65e9\u304f\u898b\u3064\u3051\u3066\u5099\u3048\u308b\u3053\u3068\u304c\u5927\u5207<\/span><span class=\"f-marker-p\">\u3067\u3059<\/span>\u3002<\/p>\n<p><u>\u5f8c\u304b\u3089\u9055\u3044\u306b\u6c17\u3065\u304f\u3068\u3001\u4fee\u6b63\u30b3\u30b9\u30c8\u304c<\/u><u>\u81a8\u3089\u307f\u6c7a\u7b97\u3084\u958b\u793a\u306e\u9045\u308c\u306b\u3064\u306a\u304c\u308a\u307e\u3059<\/u>\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u304c\u9055\u3046\u307e\u307e\u6c7a\u7b97\u3092\u8fce\u3048\u308b\u3068\u3001\u5927\u91cf\u306e\u4fee\u6b63\u4ed5\u8a33\u304c\u5fc5\u8981\u306b\u306a\u308a\u3001\u6700\u60aa\u306e\u5834\u5408\u306f\u958b\u793a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u9593\u306b\u5408\u308f\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u9055\u3044\u3092\u65e9\u3081\u306b\u628a\u63e1\u3057\u3001\u7d71\u4e00\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u308b\u3053\u3068\u3067\u3001\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u304e\u5186\u6ed1\u306b\u7d71\u5408\u3092\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>4-2.\u4f5c\u696d\u306e\u6a19\u6e96\u5316\u30fb\u30b7\u30b9\u30c6\u30e0\u5c0e\u5165\u306a\u3069\u306b\u3088\u308a\u5c5e\u4eba\u6027\u3092\u6392\u9664\u3059\u308b<\/h3>\n<p><span class=\"f-marker-p\">\u7279\u5b9a\u306e\u62c5\u5f53\u8005\u306b\u4f9d\u5b58\u3057\u306a\u3044\u4ed5\u7d44\u307f\u3092\u6574\u3048\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059<\/span>\u3002<\/p>\n<p><u>\u300c\u3053\u306e\u4eba\u3057\u304b\u5206\u304b\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u72b6\u6cc1\u3067\u306f\u3001\u7570<\/u><u>\u52d5\u3084\u9000\u8077\u304c\u3042\u3063\u305f\u6642\u696d\u52d9\u304c\u6b62\u307e\u3063\u3066\u3057\u307e\u3044\u307e\u3059<\/u>\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u72ec\u81ea\u306e\u30eb\u30fc\u30eb\u3067\u51e6\u7406\u3057\u3066\u3044\u305f\u30c7\u30fc\u30bf\u3092\u305d\u306e\u4eba\u304c\u3044\u306a\u304f\u306a\u308b\u3068\u8ab0\u3082\u76f4\u305b\u305a\u3001\u6c7a\u7b97\u4f5c\u696d\u304c\u9045\u308c\u308b\u306a\u3069\u3067\u3059\u3002\u4f5c\u696d\u3092\u6a19\u6e96\u5316\u3057\u3001\u30b7\u30b9\u30c6\u30e0\u306b\u843d\u3068\u3057\u8fbc\u3080\u3053\u3068\u3067\u8ab0\u3067\u3082\u540c\u3058\u54c1\u8cea\u3067\u51e6\u7406\u3067\u304d\u308b\u4f53\u5236\u3092\u5b9f\u73fe\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>4-3.\u30b9\u30d4\u30fc\u30c9\u3068\u6b63\u78ba\u6027\u306e\u4e21\u7acb\u3067\u5e02\u5834\u304b\u3089\u306e\u4fe1\u983c\u3092\u5b88\u308b<\/h3>\n<p><span class=\"f-marker-p\">\u901f\u3055\u3068\u6b63\u78ba\u3055\u3092\u4e21\u7acb\u3055\u305b\u308b\u3053\u3068\u304c\u3001\u7d71\u5408\u5f8c\u306e\u4fe1\u983c\u78ba\u4fdd\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><u>M\uff06A\u306e\u5f8c\u306f\u6295\u8cc7\u5bb6\u3084\u5e02\u5834\u304c\u300c\u7d71\u5408\u304c\u9806\u8abf\u306b\u9032\u3093\u3067\u3044\u308b\u304b\u300d\u3092\u6ce8\u8996\u3057\u3066\u304a\u308a\u3001\u9045\u308c\u3084\u8aa4\u308a\u306f\u4fe1\u983c\u3092\u5927\u304d\u304f\u640d\u306d\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u958b\u793a\u304c\u9045\u308c\u308c\u3070\u300c\u5927\u4e08\u592b\u306a\u306e\u304b\uff1f\u300d\u3068\u682a\u4e3b\u306e\u4e0d\u5b89\u3092\u62db\u304d\u3001\u6025\u304e\u3059\u304e\u3066\u8aa4\u3063\u305f\u6570\u5024\u3092\u51fa\u305b\u3070\u4fe1\u7528\u3092\u5931\u3044\u307e\u3059\u3002\u9069\u5207\u306a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u7ba1\u7406\u3068\u691c\u8a3c\u4f53\u5236\u3092\u6574\u3048\u3001\u30b9\u30d4\u30fc\u30c9\u3068\u6b63\u78ba\u6027\u3092\u30d0\u30e9\u30f3\u30b9\u3088\u304f\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>5.PMI\u306e\u8ca1\u52d9\u4f1a\u8a08\u7d71\u5408\u3067\u306f\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\u306e\u652f\u63f4\u304c\u6709\u52b9<\/h2>\n<p><strong><u>PMI\u306e\u8ca1\u52d9\u4f1a\u8a08\u7d71\u5408\u306f\u8ca1\u52d9\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u30fb\u52b4\u52d9\u30fb\u6cd5\u52d9\u306a\u3069\u5e45\u5e83\u3044\u8ab2\u984c\u304c\u540c\u6642\u306b\u8d77\u3053\u308a\u307e\u3059\u3002<\/u><\/strong><\/p>\n<p><span style=\"color: #e25041;\"><u><strong>\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7<\/strong><\/u><\/span><strong><u>\u306a\u3089\u3001\u305d\u308c\u3089\u3092\u307e\u3068\u3081\u3066\u30b5\u30dd\u30fc\u30c8\u3067\u304d\u307e\u3059\u3002<\/u><\/strong><\/p>\n<p>\u4e00\u822c\u7684\u306aFAS\u4f1a\u793e\u3067\u306f\u300c\u8ca1\u52d9\u306f\u5bfe\u5fdc\u3059\u308b\u304c\u3001\u7a0e\u52d9\u306f\u5225\u306e\u7a0e\u7406\u58eb\u3078\u300d\u300c\u52b4\u52d9\u3084\u6cd5\u52d9\u306f\u5916\u90e8\u59d4\u8a17\u300d\u3068\u5206\u65ad\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u30b9\u30d4\u30fc\u30c9\u3084\u4e00\u8cab\u6027\u3092\u6b20\u304d\u304c\u3061\u3067\u3059\u3002<\/p>\n<p>\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\u306b\u306f<strong>\u7a0e\u7406\u58eb<\/strong>\u3084<strong>\u793e\u52b4\u58eb<\/strong>\u304c\u5728\u7c4d\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066<strong>\u6cd5\u52d9\u306e\u5c02\u9580\u5bb6<\/strong>\u3082\u9023\u643a\u3002\u8ca1\u52d9\u4f1a\u8a08\u7d71\u5408\u306b\u52a0\u3048\u3066\u3001\u7a0e\u52d9\u9867\u554f\u3078\u306e\u79fb\u884c\u3001\u52b4\u52d9\u30fb\u5951\u7d04\u5bfe\u5fdc\u307e\u3067\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u652f\u63f4\u3067\u304d\u307e\u3059\u3002\u7d71\u5408\u5f8c\u3082\u7a0e\u52d9\u9867\u554f\u3068\u3057\u3066\u4f34\u8d70\u3057\u3001\u9577\u671f\u7684\u306a\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u95a2\u308f\u308b\u70b9\u3082\u5f37\u307f\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/11\/esz1pcijv5v-de43aab17bc0.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u8907\u96d1\u306aPMI\u306e\u7d71\u5408\u3092\u300c\u8ab0\u306b\u76f8\u8ac7\u3059\u308c\u3070\u3044\u3044\u304b\u5206\u304b\u3089\u306a\u3044\u300d\u3068\u60a9\u3080\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong><u>\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\u304c\u7a93\u53e3\u3068\u306a\u308a\u3001\u5fc5\u8981\u306a\u652f\u63f4\u3092\u4e00\u62ec\u3067\u63d0\u4f9b\u3059\u308b\u4f53\u5236\u304c\u6574\u3063\u3066\u3044\u307e\u3059\u3002<\/u><\/strong><\/p>\n<h2>6.\u307e\u3068\u3081<\/h2>\n<p>PMI\u306e\u8ca1\u52d9\u4f1a\u8a08\u7d71\u5408\u306f\u300c\u4f55\u3092\u7d71\u5408\u3059\u308b\u304b\u300d\u3068\u300c\u3069\u3046\u9032\u3081\u308b\u304b\u300d\u3092\u62bc\u3055\u3048\u308b\u3053\u3068\u3067\u3001\u5168\u4f53\u50cf\u304c\u3050\u3063\u3068\u898b\u3048\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d71\u5408\u306e\u5bfe\u8c61\u306f\u4ee5\u4e0b\u306e\uff14\u9818\u57df\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 30.2865%; background-color: #cccccc;\"><strong>\u4f1a\u8a08<\/strong><\/td>\n<td style=\"width: 69.7135%;\">\u4f1a\u8a08\u57fa\u6e96\u30fb\u52d8\u5b9a\u79d1\u76ee\u30fb\u4f1a\u8a08\u65b9\u91dd\u3092\u305d\u308d\u3048\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.2865%; background-color: #cccccc;\"><strong>\u6c7a\u7b97\u3068\u958b\u793a<\/strong><\/td>\n<td style=\"width: 69.7135%;\">\u6c7a\u7b97\u671f\u3084\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3001\u958b\u793a\u30eb\u30fc\u30eb\u3092\u7d71\u4e00\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.2865%; background-color: #cccccc;\"><strong>\u7ba1\u7406\u4f53\u5236<\/strong><\/td>\n<td style=\"width: 69.7135%;\">\u5185\u90e8\u7d71\u5236\u30fb\u8cac\u4efb\u4f53\u5236\u30fb\u7a0e\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u6574\u3048\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.2865%; background-color: #cccccc;\"><strong>\u30a4\u30f3\u30d5\u30e9\u3068\u8cc7\u91d1\u7ba1\u7406<\/strong><\/td>\n<td style=\"width: 69.7135%;\">\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u6a19\u6e96\u5316\u3001\u8cc7\u91d1\u65b9\u91dd\u30fb\u30b3\u30b9\u30c8\u524a\u6e1b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u9032\u3081\u65b9\u306f\u4ee5\u4e0b\u306e\uff15\u30b9\u30c6\u30c3\u30d7\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u2460\u73fe\u72b6\u8abf\u67fb\u3068\u68da\u5378\u3057<br \/>\n<\/strong><strong>\u2461\u5dee\u7570\u5206\u6790\u30fb\u7d71\u5408\u65b9\u91dd\u306e\u6c7a\u5b9a<br \/>\n<\/strong><strong>\u2462\u8a2d\u8a08(\u30b7\u30b9\u30c6\u30e0\u30fb\u30eb\u30fc\u30eb\u30fb\u4f53\u5236)<br \/>\n<\/strong><strong>\u2463\u5b9f\u884c\u3068\u691c\u8a3c(\u30c6\u30b9\u30c8\u30fb\u79fb\u884c\u30fb\u904b\u7528)<br \/>\n<\/strong><strong>\u2464\u4ed5\u7d44\u307f\u306e\u5b9a\u7740(\u6700\u7d42\u76ee\u6a19)<\/strong><\/p>\n<\/div>\n<p><u>\u7d71\u5408\u306e\u30b4\u30fc\u30eb\u306f\u300c\u6570\u5b57\u3092\u5408\u308f\u305b\u308b\u3053\u3068\u300d\u3067\u306f\u306a\u304f\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u6a5f\u80fd\u3059\u308b\u4ed5\u7d44\u307f\u3092\u5b9a\u7740\u3055\u305b\u308b\u3053\u3068\u3067\u3059\u3002<\/u><\/p>\n<p>\u4e0d\u5b89\u3092\u611f\u3058\u308b\u5834\u9762\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u624b\u9806\u3092\u8e0f\u3081\u3070\u5fc5\u305a\u6210\u679c\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u524d\u5411\u304d\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; \u521d\u3081\u3066PMI\u306e\u8ca1\u52d9\u4f1a\u8a08\u7d71\u5408\u3092\u4efb\u3055\u308c\u308b\u3068\u3001\u4e0d\u5b89\u3092\u611f\u3058\u308b\u3082\u306e\u3067\u3059\u3002 \u300c\u3069\u3053\u304b\u3089\u624b\u3092\u3064\u3051\u308c\u3070\u3044\u3044\u306e\u304b\u300d\u300c\u30df\u30b9\u3092\u3057\u3066\u306f\u3044\u3051\u306a\u3044\u300d\u3068 \u5f37\u3044\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3092\u62b1\u3048\u308b\u65b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002 \u305d\u3053\u3067\u672c\u8a18\u4e8b\u3067\u306f\u3001\u8ca1\u52d9\u4f1a\u8a08\u7d71\u5408\u3067\u5177 [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":1908,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[49],"class_list":["post-1867","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fas"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1867","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/comments?post=1867"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1867\/revisions"}],"predecessor-version":[{"id":1910,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1867\/revisions\/1910"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/1908"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=1867"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=1867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}