{"id":1873,"date":"2025-11-21T10:00:54","date_gmt":"2025-11-21T01:00:54","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=1873"},"modified":"2025-11-21T10:26:41","modified_gmt":"2025-11-21T01:26:41","slug":"business-revitalization-flow","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/business-revitalization-flow","title":{"rendered":"\u4e8b\u696d\u518d\u751f\u306f\u5f85\u3063\u305f\u306a\u3057\uff01\u6d41\u308c\u3068\u3068\u3082\u306b\u30bf\u30a4\u30e0\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u89e3\u8aac"},"content":{"rendered":"<p><strong>\u4f1a\u793e\u306e\u5371\u6a5f\u3092\u611f\u3058\u306a\u304c\u3089\u3082\u3001\u3069\u3053\u304b\u3089\u624b\u3092\u4ed8\u3051\u3066\u3044\u3044\u304b\u308f\u304b\u3089\u306a\u3044\u3002<\/strong><\/p>\n<p>\u305d\u3046\u601d\u3063\u3066\u3044\u308b\u3068\u3057\u305f\u3089\u3001\u672c\u8a18\u4e8b\u3092\u8aad\u307f\u3001\u65e9\u6025\u306b\u4e8b\u696d\u518d\u751f\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<br \/>\n\u5371\u6a5f\u306f\u5f85\u3063\u3066\u306f\u304f\u308c\u307e\u305b\u3093\u3002<br \/>\n\u4f1a\u793e\u306e\u5371\u6a5f\u306f\u6642\u9593\u304c\u7d4c\u3064\u307b\u3069\u50b7\u304c\u6df1\u304f\u306a\u308a\u3001\u53d6\u308c\u308b\u624b\u7acb\u3066\u304c\u5c11\u306a\u304f\u306a\u3063\u3066\u3044\u304d\u307e\u3059\u3002\u305d\u3046\u306a\u308b\u3068\u3001\u4e8b\u696d\u518d\u751f\u306e\u6210\u529f\u306e\u53ef\u80fd\u6027\u306b\u3082\u5f71\u97ff\u3057\u3066\u304f\u308b\u306f\u305a\u3067\u3059\u3002\u6c17\u304c\u4ed8\u3044\u305f\u3068\u304d\u306b\u306f\u624b\u9045\u308c\u2026\u2026\u3068\u3044\u3046\u72b6\u6cc1\u306f\u3001\u7d76\u5bfe\u306b\u907f\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong><span class=\"f-marker-p\">\u4e8b\u696d\u518d\u751f\u306b\u306f\u3001\u30bf\u30a4\u30e0\u30ea\u30df\u30c3\u30c8\u304c\u3042\u308a\u3001\u30b9\u30d4\u30fc\u30c9\u611f\u3092\u6301\u3063\u3066\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4e8b\u696d\u518d\u751f\u306e\u6d41\u308c\u3092\uff17\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5fc5\u8981\u6027\u3092\u611f\u3058\u306a\u304c\u3089\u3082\u4e8b\u696d\u518d\u751f\u306b\u8e8a\u8e87\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u305c\u3072\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"x6ansvm5nnlri91jh7h18p\">1.\u4e8b\u696d\u518d\u751f\u306e\u6d41\u308c\uff17\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3068\u30bf\u30a4\u30e0\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/h2>\n<p>\u4e8b\u696d\u518d\u751f\u306f\u3001\u6b21\u306e\uff17\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 64.9016%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u4e8b\u696d\u518d\u751f\u306e\u30b9\u30c6\u30c3\u30d7<\/span><\/strong><\/td>\n<td style=\"width: 35.0984%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u76ee\u5b89\u3068\u306a\u308b\u671f\u9593<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 64.9016%;\"><a href=\"#zo5j1tvxlwwtu6alt92m\" target=\"_self\">STEP\uff11\uff1a\u73fe\u72b6\u3092\u5206\u6790\u3057\u3001\u539f\u56e0\u306e\u7279\u5b9a\u30fb\u554f\u984c\u70b9\u306e\u6539\u5584\u3059\u308b<\/a><\/td>\n<td style=\"width: 35.0984%; text-align: center;\">2\u304b\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 64.9016%; background-color: #ffffff;\"><a href=\"#a3h6kipn5hkehu3c8jdhr9\" target=\"_self\">STEP\uff12\uff1a\u5c02\u9580\u5bb6\u30fb\u91d1\u878d\u6a5f\u95a2\u306b\u76f8\u8ac7<\/a><\/td>\n<td style=\"width: 35.0984%; text-align: center;\">2\u9031\u9593\u7a0b\u5ea6<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 64.9016%; background-color: #ffffff;\"><a href=\"#ckks8ndwxkku4h6zr6dmcp\" target=\"_self\">STEP\uff13\uff1a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5b9f\u65bd<\/a><\/td>\n<td rowspan=\"3\" style=\"width: 35.026%; text-align: center;\">\uff12\u30ab\u6708\u7a0b\u5ea6<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 64.9016%; background-color: #ffffff;\"><a href=\"#71ordc7nwont7a99sh6ba\" target=\"_self\">STEP\uff14\uff1a\u4e8b\u696d\u518d\u751f\u306e\u65b9\u6cd5\u3092\u6c7a\u5b9a<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 64.9016%; background-color: #ffffff;\"><a href=\"#u5olyy66tsyxtns874hp\" target=\"_self\">STEP\uff15\uff1a\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8\u306e\u7b56\u5b9a<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 64.9016%; background-color: #ffffff;\"><a href=\"#45ocmk067bbcjldushv0gn\" target=\"_self\">STEP\uff16\uff1a\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u4ea4\u6e09<\/a><\/td>\n<td style=\"width: 35.0984%; text-align: center;\">\u6570\u304b\u6708\uff5e<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 64.9016%; background-color: #ffffff;\"><a href=\"#j5aab3k5i38d1zi3pdtv04\" target=\"_self\">STEP\uff17\uff1a\u4e8b\u696d\u518d\u751f\u8a08\u753b\u306e\u5b9f\u884c<\/a><\/td>\n<td style=\"width: 35.0984%; text-align: center;\">3\uff5e\uff15\u5e74\u7a0b\u5ea6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u3001\u5404STEP\u306e\u671f\u9593\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u76ee\u5b89\u3067\u3059\u3002\u72b6\u6cc1\u306b\u5408\u308f\u305b\u3066\u67d4\u8edf\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"zo5j1tvxlwwtu6alt92m\">STEP\uff11\uff1a\u73fe\u72b6\u3092\u5206\u6790\u3057\u3001\u539f\u56e0\u306e\u7279\u5b9a\u30fb\u554f\u984c\u70b9\u3092\u6539\u5584\u3059\u308b<\/h3>\n<p><strong>\u4e8b\u696d\u518d\u751f\u3092\u8003\u3048\u305f\u5834\u5408\u3001\u307e\u305a\u306f\u4e8b\u696d\u306e\u73fe\u72b6\u3084\u8ca1\u52d9\u306a\u3069\u3001\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3001\u6839\u672c\u7684\u306a\u539f\u56e0\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u305d\u306e\u7d50\u679c\u3001\u793e\u5185\u3067\u554f\u984c\u70b9\u306e\u6539\u5584\u304c\u53ef\u80fd\u3067\u3042\u308c\u3070\u3001\u9069\u5207\u306a\u5bfe\u5fdc\u3092\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 24.6673%; background-color: #d1d5d8; text-align: center;\"><strong>\u62c5\u5f53\u8005<\/strong><\/td>\n<td style=\"width: 75.2025%; background-color: #ffffff;\">\u7d4c\u55b6\u8005\u3001\u8ca1\u52d9\u30fb\u7d4c\u7406\u306e\u62c5\u5f53\u8005\u3001\u4e8b\u696d\u90e8\u9580\u306e\u8cac\u4efb\u8005\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.6673%; background-color: #d1d5d8; text-align: center;\"><strong>\u76ee\u7684<\/strong><\/td>\n<td style=\"width: 75.2025%;\">\u30fb\u4f1a\u793e\u306e\u73fe\u72b6\u306e\u628a\u63e1<br \/>\n\u30fb\u554f\u984c\u70b9\u3092\u898b\u3048\u308b\u5316\u3057\u3001\u6539\u5584<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.6673%; background-color: #d1d5d8; text-align: center;\"><strong>\u5185\u5bb9<\/strong><\/td>\n<td style=\"width: 75.2025%;\">\u30fb\u8ca1\u52d9\u72b6\u6cc1\u3084\u8cc7\u91d1\u7e70\u308a<br \/>\n\u30fb\u501f\u5165\u91d1\u306e\u8abf\u67fb<br \/>\n\u30fb\u4e8b\u696d\u306e\u53ce\u76ca\u6027\u306e\u5206\u6790<br \/>\n\u30fb\u305d\u306e\u4ed6\u3001\u4e8b\u696d\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u3044\u308b\u554f\u984c\u70b9\u3092\u660e\u78ba\u306b\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.6673%; background-color: #d1d5d8; text-align: center;\"><strong>\u6ce8\u610f\u70b9<\/strong><\/td>\n<td style=\"width: 75.2025%;\">\u30fb\u7d4c\u55b6\u72b6\u614b\u304c\u6df1\u523b\u306a\u5834\u5408\u306f\u3001\u73fe\u72b6\u5206\u6790\u304b\u3089\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7<br \/>\n\u30fb\u73fe\u72b6\u5206\u6790\u3084\u793e\u5185\u306e\u5bfe\u5fdc\u306b\u6642\u9593\u3092\u304b\u3051\u3059\u304e\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px; color: #333333;\">\u8cc7\u91d1\u7e70\u308a\u306a\u3069\u306e\u8ca1\u52d9\u9762\u304b\u3089\u7d4c\u55b6\u306e\u554f\u984c\u3092\u8a8d\u8b58\u3057\u3001\u4e8b\u696d\u518d\u751f\u3092\u691c\u8a0e\u3059\u308b\u4f1a\u793e\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><br \/>\n<strong><span class=\"f-marker-p\">\u3059\u3067\u306b\u7d4c\u55b6\u72b6\u614b\u304c\u6df1\u523b\u3067\u3042\u308b\u5834\u5408\u306f\u3001<span style=\"color: #e25041;\">STEP\uff11\u304b\u3089\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7<\/span>\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u306a\u304a\u793e\u5185\u3067\u306e\u5bfe\u5fdc\u304c\u96e3\u3057\u3044\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u3084\u539f\u56e0\u304c\u7279\u5b9a\u3067\u304d\u306a\u3044\u3001\u3082\u3057\u304f\u306f\u6539\u5584\u306e\u5146\u3057\u304c\u307f\u3089\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u65e9\u6025\u306bSTEP\uff12\u306b\u79fb\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u73fe\u72b6\u5206\u6790\u306e\u8a73\u7d30\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u3053\u3061\u3089\u306b\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/business-revitalization-analysis\">\u4e8b\u696d\u518d\u751f\u306e\u6210\u529f\u306e\u30ab\u30ae\u306f\u73fe\u72b6\u5206\u6790\uff01\u62bc\u3055\u3048\u308b\u3079\u304d3\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u306f\uff1f<\/a><\/p>\n<h3 id=\"a3h6kipn5hkehu3c8jdhr9\">STEP\uff12\uff1a\u5c02\u9580\u5bb6\u30fb\u91d1\u878d\u6a5f\u95a2\u306b\u76f8\u8ac7\u3000<\/h3>\n<p><strong>\u793e\u5185\u3067\u306e\u6539\u5584\u304c\u96e3\u3057\u3044\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u3001\u65e9\u6025\u306b\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u3082\u3057\u304f\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 22.2331%; background-color: #d1d5d8; text-align: center;\"><strong>\u62c5\u5f53\u8005<\/strong><\/td>\n<td colspan=\"2\" style=\"width: 77.6042%;\">\u7d4c\u55b6\u8005<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.2331%; background-color: #d1d5d8; text-align: center;\"><strong>\u76ee\u7684<\/strong><\/td>\n<td colspan=\"2\" style=\"width: 77.6042%;\">\u4e8b\u696d\u518d\u751f\u8a08\u753b\u306e\u691c\u8a0e\u30fb\u6e96\u5099<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 22.2656%; background-color: #d1d5d8; text-align: center;\"><strong>\u76f8\u8ac7\u3059\u308b\u5185\u5bb9<\/strong><\/td>\n<td style=\"width: 15.6865%; background-color: #efefef; text-align: center;\"><strong>\u5c02\u9580\u5bb6<\/strong><\/td>\n<td style=\"width: 63.4802%;\">\u30fb\u73fe\u72b6\u5206\u6790\u3084\u518d\u751f\u53ef\u80fd\u6027\u306e\u5224\u65ad<br \/>\n\u30fb\u4e8b\u696d\u518d\u751f\u5168\u4f53\u306e\u30b5\u30dd\u30fc\u30c8<br \/>\n\u30fb\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u4ea4\u6e09\u652f\u63f4<br \/>\n\u30fb\u5177\u4f53\u7684\u306a\u4e8b\u696d\u518d\u751f\u306e\u65bd\u7b56\u7acb\u6848\u3000\u3000\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 15.6865%; background-color: #efefef; text-align: center;\"><strong>\u91d1\u878d\u6a5f\u95a2<\/strong><\/td>\n<td style=\"width: 63.4802%;\">\u30fb\u30ea\u30b9\u30b1\u3084\u8ffd\u52a0\u878d\u8cc7\u3001\u8cc7\u91d1\u7e70\u308a\u306a\u3069\u306e\u8cc7\u91d1\u306b\u95a2\u3059\u308b\u3053\u3068<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.2331%; background-color: #d1d5d8; text-align: center;\"><strong>\u6ce8\u610f\u70b9<\/strong><\/td>\n<td colspan=\"2\" style=\"width: 77.6042%;\">\u30fb\u60c5\u5831\u3092\u6b63\u76f4\u306b\u63d0\u793a\u3059\u308b<br \/>\n\u30fb\u65e9\u671f\u306b\u76f8\u8ac7\u3059\u308b<br \/>\n\u30fb\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u306f\u3001\u6599\u91d1\u3084\u5c02\u9580\u5206\u91ce\u3001\u5b9f\u7e3e\u3092\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e8b\u696d\u518d\u751f\u306b\u53d6\u308a\u7d44\u3080\u5834\u5408\u3001\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u3001\u3082\u3057\u304f\u306f\u91d1\u878d\u6a5f\u95a2\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u4e00\u6b21\u7684\u306a\u8cc7\u91d1\u7e70\u308a\u306a\u3069\u3001\u62b1\u3048\u3066\u3044\u308b\u554f\u984c\u304c\u8cc7\u91d1\u9762\u306e\u307f\u3067\u3042\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u95a2\u4fc2\u304c\u826f\u597d\u3067\u3042\u308c\u3070\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u554f\u984c\u304c\u89e3\u6d88\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n\u4e00\u65b9\u3067\u3001<strong><span style=\"color: #000000;\"><span class=\"f-marker-p\">\u6162\u6027\u7684\u306a\u8d64\u5b57\u3084\u904e\u5270\u50b5\u52d9\u306a\u3069\u3001\u4e8b\u696d\u305d\u306e\u3082\u306e\u306b\u554f\u984c\u304c\u3042\u3063\u305f\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u4ea4\u6e09\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u304c\u9069\u3057\u3066\u3044\u308b<\/span><\/span><\/strong>\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-3\">\n<p><strong>\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u3068\u306f\uff1f<\/strong><\/p>\n<p>\u4e8b\u696d\u518d\u751f\u3084\u7d4c\u55b6\u652f\u63f4\u306b\u95a2\u3059\u308b\u77e5\u8b58\u3084\u7d4c\u9a13\u3092\u6301\u3064\u7d4c\u55b6\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3084\u5f01\u8b77\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u3001\u7a0e\u7406\u58eb\u306a\u3069\u3002<br \/>\n\u305d\u308c\u305e\u308c\u306e\u4f1a\u793e\u306b\u9069\u3057\u305f\u4e8b\u696d\u518d\u751f\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3084\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<h4>\u3010\u6700\u521d\u306e\u76f8\u8ac7\u5148\u30fb4\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u3011<\/h4>\n<p>\u4e8b\u696d\u518d\u751f\u306e\u76f8\u8ac7\u5148\u306b\u3064\u306a\u304c\u308b\u65b9\u6cd5\u306f\u3001\u6982\u306d4\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u306f\u3001\u305d\u308c\u305e\u308c<strong>\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u898f\u6a21\u3084\u30b5\u30dd\u30fc\u30c8\u5185\u5bb9\u306a\u3069\u306e\u5f97\u610f\u5206\u91ce<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u4f9d\u983c\u3059\u308b\u5c02\u9580\u5bb6\u306e\u9078\u629e\u306f\u3001\u4e8b\u696d\u518d\u751f\u306e\u6210\u529f\u306e\u53ef\u5426\u3092\u5de6\u53f3\u3059\u308b\u307b\u304b\u3001\u5fc5\u8981\u306a\u8cbb\u7528\u306b\u3082\u5927\u304d\u306a\u5dee\u304c\u3042\u308a\u307e\u3059\u3002\u614e\u91cd\u306b\u5224\u65ad\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/11\/wy58gvnogor-50095c7fc189.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u2460\u50b5\u6a29\u8005\u3067\u3042\u308b\u91d1\u878d\u6a5f\u95a2\u306b\u76f8\u8ac7<\/strong><\/span><\/p>\n<p>\u4e8b\u696d\u518d\u751f\u304c\u5fc5\u8981\u306a\u72b6\u6cc1\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u8cc7\u91d1\u9762\u306b\u554f\u984c\u3092\u62b1\u3048\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u6700\u521d\u306b\u91d1\u878d\u6a5f\u95a2\u306b\u76f8\u8ac7\u3059\u308b\u30b1\u30fc\u30b9\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u554f\u984c\u304c\u8cc7\u91d1\u9762\u306b\u9650\u3089\u308c\u3066\u304a\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u3067\u5bfe\u51e6\u304c\u53ef\u80fd\u3067\u3042\u308c\u3070\u3001\u91d1\u878d\u6a5f\u95a2\u3067\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001<strong>\u4e8b\u696d\u306a\u3069\u306e\u6839\u672c\u7684\u306a\u6539\u5584\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u306f\u3001<span class=\"f-marker-p\">\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u3092\u7d39\u4ecb\u3055\u308c\u308b<\/span>\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p><strong>\u2461\u4f1a\u793e\u306e\u72b6\u6cc1\u3092\u3088\u304f\u77e5\u308b\u9867\u554f\u7a0e\u7406\u58eb\u3084\u9867\u554f\u5f01\u8b77\u58eb\u306e\u7d39\u4ecb<\/strong><\/p>\n<p>\u4f1a\u793e\u3092\u3088\u304f\u77e5\u308b\u9867\u554f\u7a0e\u7406\u58eb\u3084\u9867\u554f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u3001\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u3092\u7d39\u4ecb\u3057\u3066\u3082\u3089\u3048\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\n\u4f1a\u793e\u306e\u72b6\u6cc1\u3092\u3088\u304f\u77e5\u3063\u3066\u3044\u308b\u58eb\u696d\u3067\u3042\u308c\u3070\u3001\u72b6\u6cc1\u306b\u30d5\u30a3\u30c3\u30c8\u3057\u305f\u5c02\u9580\u5bb6\u306e\u7d39\u4ecb\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2462\u77e5\u4eba\u306a\u3069\u306e\u7d39\u4ecb<\/strong><\/p>\n<p>\u540c\u3058\u7d4c\u55b6\u8005\u3084\u53d6\u5f15\u5148\u306a\u3069\u306e\u77e5\u4eba\u304b\u3089\u7d39\u4ecb\u3055\u308c\u305f\u5c02\u9580\u5bb6\u3067\u3042\u308c\u3070\u3001\u3042\u308b\u7a0b\u5ea6\u306e\u5b9f\u529b\u3084\u5b9f\u7e3e\u3092\u3082\u3064\u5c02\u9580\u5bb6\u3067\u3042\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\n\u305f\u3060\u3057\u3001\u4f1a\u793e\u306e\u72b6\u6cc1\u306b\u30d5\u30a3\u30c3\u30c8\u3057\u305f\u5c02\u9580\u6027\u304c\u3042\u308b\u304b\u306f\u5225\u554f\u984c\u3067\u3059\u3002\u4f9d\u983c\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2463WEB\u691c\u7d22<\/strong><\/p>\n<p>WEB\u691c\u7d22\u306b\u3088\u308a\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u3092\u63a2\u3059\u5834\u5408\u30013\u3064\u306e\u30eb\u30fc\u30c8\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u63a2\u3059<\/strong><br \/>\nWEB\u691c\u7d22\u3092\u3059\u308b\u3068\u3001\u305f\u304f\u3055\u3093\u306e\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304c\u5b58\u5728\u3059\u308b\u305f\u3081\u3001\u9078\u629e\u306e\u5e45\u304c\u5e83\u304c\u308a\u307e\u3059\u3002\u5f97\u610f\u5206\u91ce\u3084\u5b9f\u7e3e\u3092\u77e5\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u4e00\u65b9\u3067\u3001\u300c\u81ea\u793e\u306e\u72b6\u6cc1\u306b\u5408\u3063\u3066\u3044\u308b\u304b\u300d\u3068\u3044\u3046\u5224\u65ad\u3092\u81ea\u5206\u3067\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u30df\u30b9\u30de\u30c3\u30c1\u3092\u8d77\u3053\u3059\u53ef\u80fd\u6027\u304c\u4f4e\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<li><strong>\u30dd\u30fc\u30bf\u30eb\u30b5\u30a4\u30c8\u304b\u3089\u63a2\u3059<\/strong><br \/>\n\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u3092\u6bd4\u8f03\u3067\u304d\u308b\u30dd\u30fc\u30bf\u30eb\u30b5\u30a4\u30c8\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u52b9\u7387\u7684\u306b\u8907\u6570\u306e\u5c02\u9580\u5bb6\u3092\u6bd4\u8f03\u30fb\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u305d\u308c\u305e\u308c\u306e\u5c02\u9580\u5bb6\u306b\u95a2\u3059\u308b\u60c5\u5831\u91cf\u304c\u5c11\u306a\u3044\u305f\u3081\u3001\u30dd\u30fc\u30bf\u30eb\u30b5\u30a4\u30c8\u3060\u3051\u3092\u9d5c\u5451\u307f\u306b\u3057\u3066\u4f9d\u983c\u3059\u308b\u3053\u3068\u306f\u907f\u3051\u307e\u3057\u3087\u3046\u3002\u6c17\u306b\u306a\u308b\u5c02\u9580\u5bb6\u3092\u898b\u3064\u3051\u305f\u3089\u3001\u500b\u5225\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<\/li>\n<li><strong>\u300c\u8a8d\u5b9a\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\u300d\u304b\u3089\u691c\u7d22<\/strong><br \/>\n\u4e2d\u5c0f\u4f01\u696d\u5e81\u306b\u3088\u308a\u8a8d\u5b9a\u3055\u308c\u305f\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\u304b\u3089\u3001\u5c02\u9580\u5bb6\u3092\u63a2\u3059\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\u3068\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u306b\u57fa\u3065\u304d\u3001\u5c02\u9580\u6027\u306e\u9ad8\u3044\u652f\u63f4\u4e8b\u696d\u3092\u884c\u3046\u652f\u63f4\u6a5f\u95a2\u3092\u8a8d\u5b9a\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.ninteishien.go.jp\/NSK_CertificationArea\" target=\"_blank\" rel=\"noopener\">\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\u691c\u7d22\u30b7\u30b9\u30c6\u30e0\uff5c\u4e2d\u5c0f\u4f01\u696d\u5e81<\/a><\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.ht-fas.co.jp\/\" target=\"_blank\" rel=\"noopener\"><strong>\u682a\u5f0f\u4f1a\u793e \u8fbb\u30fb\u672c\u90f7FAS<\/strong><\/a><strong>\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u304b\u3089\u4e2d\u5805\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u4e8b\u696d\u518d\u751f\u306e\u30b5\u30dd\u30fc\u30c8\u3055\u305b\u3066\u3044\u305f\u3060\u3044\u3066\u3044\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u7a0e\u7406\u58eb\u3084\u4f1a\u8a08\u58eb\u3001\u91d1\u878d\u6a5f\u95a2\u51fa\u8eab\u8005\u306a\u3069\u3001\u5404\u5206\u91ce\u306b\u7cbe\u901a\u3057\u305f\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u304c\u6700\u9069\u306a\u696d\u52d9\u3092\u62c5\u5f53\u3057\u307e\u3059\u3002<\/span><br \/>\n\u307e\u305f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u5404\u58eb\u696d\u3084\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\u5404\u793e\u306b\u3088\u308b\u4e8b\u696d\u306e\u652f\u63f4\u3082\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\n<p><strong>\u4e8b\u696d\u518d\u751f\u306b\u304a\u60a9\u307f\u306e\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-fas.co.jp\/\" target=\"_blank\" rel=\"noopener\">\u682a\u5f0f\u4f1a\u793e \u8fbb\u30fb\u672c\u90f7FAS<\/a>\u306b\u3054\u76f8\u8ac7\u4e0b\u3055\u3044\u3002<\/strong><\/p>\n<h3 id=\"ckks8ndwxkku4h6zr6dmcp\">STEP\uff13\uff1a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5b9f\u65bd<\/h3>\n<p><strong>\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u3088\u308a\u3001\u4f1a\u793e\u3084\u4e8b\u696d\u306e\u72b6\u6cc1\u3092\u8a73\u7d30\u306b\u8abf\u67fb\u30fb\u5206\u6790\u3057\u3001\u4f1a\u793e\u306e\u4fa1\u5024\u3084\u30ea\u30b9\u30af\u306a\u3069\u3092\u660e\u78ba\u306b\u3057\u307e\u3059\u3002\u3053\u308c\u3092\u57fa\u76e4\u3068\u3057\u3066\u4e8b\u696d\u518d\u751f\u306e\u65b9\u6cd5\u3092\u9078\u629e\u3057\u3001\u4e8b\u696d\u518d\u751f\u8a08\u753b\u3092\u7b56\u5b9a\u3059\u308b\u91cd\u8981\u306a\u8abf\u67fb\u3067\u3059\u3002<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 25.651%; background-color: #d1d5d8; text-align: center;\"><strong>\u62c5\u5f53\u8005<\/strong><\/td>\n<td style=\"width: 74.2188%;\">\u5c02\u9580\u5bb6\u3001\u7d4c\u55b6\u8005\u203b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.651%; background-color: #d1d5d8; text-align: center;\"><strong>\u76ee\u7684<\/strong><\/td>\n<td style=\"width: 74.2188%;\"><span style=\"font-size: 16px; color: #333333;\">\u30fb\u4e8b\u696d\u518d\u751f\u306e\u53ef\u80fd\u6027\u3092\u5224\u65ad<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u30fb\u518d\u751f\u8a08\u753b\u3092\u7b56\u5b9a\u3059\u308b\u305f\u3081\u306e\u73fe\u72b6\u628a\u63e1<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u30fb\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u8aac\u660e\u30fb\u4ea4\u6e09\u3059\u308b\u305f\u3081\u306e\u60c5\u5831\u53ce\u96c6<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.651%; background-color: #d1d5d8; text-align: center;\"><strong>\u5185\u5bb9<\/strong><\/td>\n<td style=\"width: 74.2188%;\">\u30fb\u8ca1\u52d9\u3001\u4e8b\u696d\u3001\u7a0e\u52d9\u3001\u6cd5\u52d9\u3001\u4eba\u4e8b\u306a\u3069\u306e\u5404<span style=\"font-size: medium; color: #333333;\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/span><br \/>\n\u30fb\u4e8b\u696d\u518d\u751f\u306e\u53ef\u80fd\u6027\u306e\u8a55\u4fa1<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.651%; background-color: #d1d5d8; text-align: center;\"><strong>\u6ce8\u610f\u70b9<\/strong><\/td>\n<td style=\"width: 74.2188%;\">\u30fb\u30b9\u30d4\u30fc\u30c9\u611f\u3092\u6301\u3063\u3066<span style=\"font-size: medium; color: #333333;\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u884c\u3046<\/span><br \/>\n\u30fbM\uff06A\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u306f\u3001\u4e3b\u65e8\u304c\u7570\u306a\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u4e8b<span style=\"font-size: 16px; color: #333333;\">\u696d\u518d\u751f\u306e\u5c40\u9762\u3067\u306f\u3001\u5c02\u9580\u5bb6\u306b\u3088\u308b\u8a73\u7d30\u304b\u3064\u3001\u5c02\u9580\u7684\u306a<span style=\"font-size: 16px; color: #333333;\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/span><\/p>\n<p>\u672c\u6765\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u3001M\uff06A\u3092\u524d\u63d0\u3068\u3057\u305f\u6295\u8cc7\u5224\u65ad\u306e\u8abf\u67fb\u65b9\u6cd5\u3067\u3059\u3002<strong>\u4e8b\u696d\u518d\u751f\u3067\u306f\u3001\u540c\u69d8\u306e\u8abf\u67fb\u65b9\u6cd5\u3092\u7528\u3044\u306a\u304c\u3089\u3001\u4f1a\u793e\u306e\u518d\u751f\u306e\u53ef\u80fd\u6027\u3092\u63a2\u308a\u3001\u5177\u4f53\u7684\u306a\u65b9\u6cd5\u3092\u6a21\u7d22\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/strong><br \/>\n\u4e8b\u696d\u518d\u751f\u306b\u304a\u3051\u308b<span style=\"font-size: medium; color: #333333;\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u3001\u7d4c\u55b6\u5371\u6a5f\u306b\u9665\u3063\u3066\u3044\u308b\u4f1a\u793e\u304c\u5bfe\u8c61\u3067\u3042\u308b\u305f\u3081\u3001<strong>\u30b9\u30d4\u30fc\u30c9\u611f\u3092\u6301\u3063\u3066\u884c\u3046<\/strong>\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u8a73\u7d30\u306f\u3001\u3053\u3061\u3089\u306b\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/due-diligence-the-purpose\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff08DD\uff09\u306e\u76ee\u7684\u3068\u306f\uff1f\u7a2e\u985e\u3084\u624b\u9806\u3001\u6ce8\u610f\u70b9\u307e\u3067<\/a><\/span><span style=\"color: #e25041;\"><br \/>\n<\/span><\/p>\n<h3 id=\"71ordc7nwont7a99sh6ba\">\u200bSTEP\uff14\uff1a\u4e8b\u696d\u518d\u751f\u306e\u65b9\u6cd5\u3092\u6c7a\u5b9a\u200b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u307b\u304b\u3001\u696d\u754c\u306e\u74b0\u5883\u3084\u793e\u4f1a\u60c5\u52e2\u306a\u3069\u3055\u307e\u3056\u307e\u306a\u4e8b\u60c5\u3092\u8e0f\u307e\u3048\u3001\u4e8b\u696d\u518d\u751f\u306e\u65b9\u6cd5\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 22.6418%; background-color: #d1d5d8; text-align: center;\"><strong>\u62c5\u5f53\u8005<\/strong><\/td>\n<td style=\"width: 77.3582%;\">\u5c02\u9580\u5bb6\u3001\u7d4c\u55b6\u8005<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.6418%; background-color: #d1d5d8; text-align: center;\"><strong>\u76ee\u7684<\/strong><\/td>\n<td style=\"width: 77.3582%;\">\u5177\u4f53\u7684\u306a\u4e8b\u696d\u518d\u751f\u306e\u5b9f\u884c\u65b9\u6cd5\u3092\u6c7a\u5b9a<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.6418%; background-color: #d1d5d8; text-align: center;\"><strong>\u9078\u629e\u80a2<\/strong><\/td>\n<td style=\"width: 77.3582%;\">\u2460\u79c1\u7684\u6574\u7406<br \/>\n\u2461\u6cd5\u7684\u6574\u7406<br \/>\n\u2462\u518d\u751f\u578bM\uff06A<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.6418%; background-color: #d1d5d8; text-align: center;\"><strong>\u6ce8\u610f\u70b9<\/strong><\/td>\n<td style=\"width: 77.3582%;\">\u30fb\u5b9f\u73fe\u53ef\u80fd\u306a\u65b9\u6cd5\u3067\u3042\u308b\u304b\u3001\u53b3\u3057\u304f\u691c\u8a3c\u3059\u308b<br \/>\n\u30fb\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304c\u7d0d\u5f97\u3067\u304d\u308b\u304b\u3069\u3046\u304b<br \/>\n\u30fb\u6642\u9593\u7684\u306a\u554f\u984c\u306e\u6709\u7121<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e8b\u696d\u518d\u751f\u306b\u306f\u3001<strong>\u79c1\u7684\u6574\u7406<\/strong>\u3001<strong>\u6cd5\u7684\u6574\u7406<\/strong>\u3001<strong>\u518d\u751f\u578bM\uff06A<\/strong>\u306e3\u3064\u306e\u624b\u6cd5\u304c\u3042\u308a\u3001\u7528\u3044\u308b\u624b\u6cd5\u306f\u3001\u6982\u306d\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/11\/numdku47b4s-82486c2df6e5.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u591a\u304f\u306e\u5834\u5408\u3001\u6700\u521d\u306b\u4efb\u610f\u6574\u7406\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<br \/>\n\u4efb\u610f\u6574\u7406\u3067\u89e3\u6c7a\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u4efb\u610f\u6574\u7406\u4ee5\u5916\u306e\u79c1\u7684\u6574\u7406\u3082\u3057\u304f\u306f\u3001\u518d\u751f\u578bM\uff06A\u3092\u8003\u3048\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u79c1\u7684\u6574\u7406\u3067\u89e3\u6c7a\u304c\u96e3\u3057\u3044\u5834\u5408\u306b\u3001\u6cd5\u7684\u6574\u7406\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u518d\u751f\u578bM\uff06A\u306f\u5358\u72ec\u3067\u884c\u3046\u3068\u306f\u9650\u3089\u305a\u3001\u79c1\u7684\u6574\u7406\u3084\u6cd5\u7684\u6574\u7406\u3068\u4f75\u305b\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4 id=\"7y0vtfqpq2pni9418l73r\">\u2460\u79c1\u7684\u6574\u7406<\/h4>\n<p>\u50b5\u52d9\u8005\u3067\u3042\u308b\u4f1a\u793e\u304c\u3001\u88c1\u5224\u6240\u3092\u4ecb\u3055\u305a\u306b\u50b5\u6a29\u8005\u306e\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u3068\u76f4\u63a5\u4ea4\u6e09\u3092\u884c\u3046\u306e\u304c\u79c1\u7684\u6574\u7406\u3067\u3059\u3002\u79c1\u7684\u6574\u7406\u306b\u306f\u30016\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u4efb\u610f\u6574\u7406\uff08\u7d14\u7c8b\u79c1\u7684\u6574\u7406\uff09<\/strong><br \/>\n\u4f1a\u793e\u3068\u91d1\u878d\u6a5f\u95a2\u304c\u4efb\u610f\u306e\u4ea4\u6e09\u3092\u884c\u3044\u3001\u50b5\u6a29\u514d\u9664\u3084\u30ea\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306a\u3069\u306e\u5408\u610f\u3092\u5f97\u308b\u65b9\u6cd5\u3067\u3059\u3002<br \/>\n<strong><br \/>\n<\/strong><\/li>\n<li><strong>\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u306e\u652f\u63f4\u3092\u53d7\u3051\u308b<\/strong><br \/>\n\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u304b\u3089\u4e8b\u696d\u518d\u751f\u652f\u63f4\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5229\u7528\u3067\u304d\u308b\u306e\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u57fa\u672c\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u4e2d\u5c0f\u4f01\u696d\u306b\u9650\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/li>\n<li><strong>\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u7b49\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u5229\u7528<\/strong><br \/>\n\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u3068\u307b\u307c\u540c\u69d8\u306e\u6d41\u308c\u3067\u3001\u79c1\u7684\u6574\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u3088\u308a\u3082\u5229\u7528\u5bfe\u8c61\u8005\u306e\u6761\u4ef6\u304c\u7de9\u3084\u304b\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/li>\n<li><strong>\u4e8b\u696d\u518d\u751fADR\u3092\u5229\u7528<\/strong><br \/>\n\u7d4c\u6e08\u7523\u696d\u5927\u81e3\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u4e2d\u7acb\u7684\u306a\u7b2c\u4e09\u8005\u306b\u3088\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u3068\u4f1a\u793e\u306e\u9593\u306e\u8abf\u6574\u3092\u884c\u3044\u3001\u4e8b\u696d\u518d\u751f\u3092\u4fc3\u3059\u65b9\u6cd5\u3067\u3059\u3002\u6bd4\u8f03\u7684\u3001\u898f\u6a21\u306e\u5927\u304d\u306a\u4f1a\u793e\u304c\u5229\u7528\u3059\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<li><strong>\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u652f\u63f4\u6a5f\u69cb\uff08REVIC\uff09<\/strong><br \/>\n\u6709\u7528\u306a\u7d4c\u55b6\u8cc7\u6e90\u3092\u6301\u3063\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u904e\u5927\u306a\u50b5\u52d9\u3092\u8ca0\u3063\u3066\u3057\u307e\u3063\u305f\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u3092\u884c\u3046\u6a5f\u95a2\u3067\u3059\u3002\u6642\u9650\u7684\u306a\u63aa\u7f6e\u3067\u3042\u308a\u3001\u8a2d\u7f6e\u671f\u9650\u306f2046\u5e74\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\uff082025\u5e746\u6708\u73fe\u5728\uff09<\/p>\n<\/li>\n<li><strong>\u7279\u5b9a\u8abf\u505c<\/strong><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u4e2d\u5c0f\u4f01\u696d\u3084\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3092\u5bfe\u8c61\u3068\u3057\u305f\u5236\u5ea6\u3067\u3001\u7c21\u6613\u88c1\u5224\u6240\u306b\u7533\u3057\u7acb\u3066\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u7279\u5b9a\u8abf\u505c\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><br \/>\n\u203b\u7279\u5b9a\u8abf\u505c\u306f\u3001\u88c1\u5224\u6240\u3092\u5229\u7528\u3057\u307e\u3059\u304c\u8abf\u505c\u306b\u53c2\u52a0\u3055\u305b\u308b\u306a\u3069\u306e\u5f37\u5236\u529b\u304c\u306a\u304f\u3001\u53cc\u65b9\u304c\u5408\u610f\u3059\u308b\u3053\u3068\u304c\u524d\u63d0\u3068\u306a\u308b\u305f\u3081\u3001\u79c1\u7684\u6574\u7406\u306b\u5206\u985e\u3055\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u53cc\u65b9\u306e\u5408\u610f\u306b\u3088\u308a\u7279\u5b9a\u8abf\u505c\u304c\u6210\u7acb\u3057\u3001\u4ea4\u4ed8\u3055\u308c\u305f\u8abf\u505c\u8abf\u66f8\u306b\u306f\u3001\u88c1\u5224\u306e\u78ba\u5b9a\u5224\u6c7a\u3068\u540c\u3058\u5f37\u5236\u57f7\u884c\u529b\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h4 id=\"7l8lc0zdfspvliu1ex84z\">\u2461\u6cd5\u7684\u6574\u7406<\/h4>\n<p>\u88c1\u5224\u6240\u306e\u7ba1\u8f44\u4e0b\u306b\u304a\u3044\u3066\u50b5\u52d9\u6574\u7406\u3092\u884c\u3046\u624b\u6cd5\u3067\u3059\u3002\u79c1\u7684\u6574\u7406\u3067\u306f\u4e8b\u696d\u518d\u751f\u304c\u96e3\u3057\u3044\u5834\u5408\u306b\u6cd5\u7684\u6574\u7406\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002\u6cd5\u7684\u6574\u7406\u306b\u306f\u3001\u6c11\u4e8b\u518d\u751f\u3068\u3001\u5927\u4f01\u696d\u304c\u5229\u7528\u3059\u308b\u4f1a\u793e\u66f4\u751f\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u6c11\u4e8b\u518d\u751f<\/strong><br \/>\n\u6c11\u4e8b\u518d\u751f\u6cd5\u306b\u57fa\u3065\u3044\u3066\u3001\u88c1\u5224\u6240\u306e\u76e3\u7763\u4e0b\u3067\u518d\u751f\u8a08\u753b\u306e\u7b56\u5b9a\u3092\u884c\u3044\u3001\u4e8b\u696d\u518d\u751f\u3092\u5b9f\u884c\u3057\u307e\u3059\u3002<\/p>\n<\/li>\n<li><strong>\u4f1a\u793e\u66f4\u751f<\/strong><br \/>\n\u88c1\u5224\u6240\u306e\u9078\u4efb\u3057\u305f\u66f4\u751f\u7ba1\u8ca1\u4eba\u304c\u7d4c\u55b6\u306e\u4e3b\u5c0e\u3092\u63e1\u308a\u3001\u4f1a\u793e\u3092\u7acb\u3066\u76f4\u3059\u624b\u7d9a\u304d\u3067\u3059\u3002\u5927\u4f01\u696d\u3084\u4e0a\u5834\u4f01\u696d\u3092\u60f3\u5b9a\u3057\u305f\u5236\u5ea6\u3067\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u307f\u304c\u5229\u7528\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<\/ul>\n<h4 id=\"xast5yaw6lr81figkv4aj\">\u2462\u518d\u751f\u578bM\uff06A<\/h4>\n<p>\u4e8b\u696d\u8b72\u6e21\u3084\u65b0\u898f\u306b\u4f1a\u793e\u3092\u7acb\u3061\u4e0a\u3052\u308b\u306a\u3069\u306e\u65b9\u6cd5\u306b\u3088\u308a\u3001\u518d\u751f\u3092\u56f3\u308b\u306e\u304c\u518d\u751f\u578bM\uff06A\u3067\u3059\u3002\u518d\u751f\u578bM\uff06A\u306b\u306f\u3001\u6b21\u306e\uff13\u3064\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u4e8b\u696d\u8b72\u6e21\u65b9\u5f0f<\/strong><br \/>\n\u4e8b\u696d\u306e\u5168\u90e8\u3001\u3082\u3057\u304f\u306f\u4e00\u90e8\u3092\u4ed6\u793e\uff08\u4ed6\u8005\uff09\u306b\u79fb\u8ee2\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u4f1a\u793e\u9593\u306e\u5951\u7d04\u306b\u57fa\u3065\u304f\u58f2\u8cb7\u53d6\u5f15\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<li><strong>\u4f1a\u793e\u5206\u5272\u65b9\u5f0f<\/strong><br \/>\n\u4e8b\u696d\u306e\u5168\u90e8\u3001\u3082\u3057\u304f\u306f\u4e00\u90e8\u3092\u4ed6\u793e\uff08\u4ed6\u8005\uff09\u306b\u79fb\u8ee2\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u4f1a\u793e\u6cd5\u306e\u7d44\u7e54\u518d\u7de8\u306b\u5247\u3063\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<\/li>\n<li><strong>\u7b2c\u4e8c\u4f1a\u793e\u65b9\u5f0f<\/strong><br \/>\n\u8907\u6570\u306e\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u884c\u308f\u308c\u308b\u624b\u6cd5\u3067\u3059\u3002\u65b0\u3057\u304f\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3001\u305d\u306e\u4f1a\u793e\u306b\u63a1\u7b97\u6027\u304c\u3042\u308b\u4e8b\u696d\u3092\u8b72\u6e21\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3 id=\"u5olyy66tsyxtns874hp\">STEP\uff15\uff1a\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8\u306e\u7b56\u5b9a<\/h3>\n<p>\u4e8b\u696d\u518d\u751f\u306e\u6539\u5584\u8a08\u753b\u3092\u8a18\u3057\u305f\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8\u306b\u306f\u3001\u4e8b\u696d\u518d\u751f\u306b\u81f3\u3063\u305f\u73fe\u72b6\u3068\u554f\u984c\u70b9\u306e\u5206\u6790\u3068\u3068\u3082\u306b\u3001\u4e8b\u696d\u518d\u751f\u306e\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u65bd\u7b56\u3084\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306a\u3069\u3092\u8a18\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 25.3762%; background-color: #d1d5d8; text-align: center;\"><strong>\u62c5\u5f53\u8005<\/strong><\/td>\n<td style=\"width: 74.6238%;\">\u5c02\u9580\u5bb6\u3001\u7d4c\u55b6\u8005<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.3762%; background-color: #d1d5d8; text-align: center;\"><strong>\u4f5c\u6210\u306e\u76ee\u7684<\/strong><\/td>\n<td style=\"width: 74.6238%;\">\u30fb\u5177\u4f53\u7684\u306a\u4e8b\u696d\u518d\u751f\u8a08\u753b\u3092\u660e\u6587\u5316<br \/>\n\u30fb\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u5bfe\u3059\u308b\u8aac\u660e\u3084<span style=\"font-size: medium; color: #333333;\">\u8cc7\u91d1\u8abf\u9054\u306a\u3069\u306e<\/span>\u8cc7\u6599\u3068\u306a\u308b<br \/>\n\u30fb\u793e\u5185\u306e\u610f\u8b58\u6539\u9769<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.3762%; background-color: #d1d5d8; text-align: center;\"><strong>\u7b56\u5b9a\u671f\u9593<\/strong><\/td>\n<td style=\"width: 74.6238%;\">\u521d\u671f\u6bb5\u968e\u3068\u3057\u3066\u30013\uff5e5\u5e74\u304c\u76ee\u5b89<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.3762%; background-color: #d1d5d8; text-align: center;\"><strong>\u5185\u5bb9<\/strong><\/td>\n<td style=\"width: 74.6238%;\">\n<p>\u30fb\u4f1a\u793e\u6982\u8981<br \/>\n\u30fb\u73fe\u72b6\u5206\u6790<br \/>\n\u30fb\u4e8b\u696d\u518d\u751f\u306e\u65b9\u91dd\u3084\u65bd\u7b56\u3001\u5b9f\u884c\u4f53\u5236<br \/>\n\u30fb\u4e8b\u696d\u518d\u751f\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<br \/>\n\u30fb\u4e8b\u696d\u518d\u751f\u306e\u6570\u5024\u76ee\u6a19<br \/>\n\u30fb\u8ab2\u984c\u306e\u63d0\u793a\u3068\u5bfe\u5fdc\u7b56\u3000\u306a\u3069<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.3762%; background-color: #d1d5d8; text-align: center;\"><strong>\u6ce8\u610f\u70b9<\/strong><\/td>\n<td style=\"width: 74.6238%;\">\u30fb\u5b9f\u884c\u53ef\u80fd\u306a\u4e8b\u696d\u518d\u751f\u8a08\u753b\u3067\u3042\u308b\u3053\u3068<br \/>\n\u30fb\u77ed\u671f\u8a08\u753b\u3092\u30d9\u30fc\u30b9\u306b\u4e2d\u9577\u671f\u8a08\u753b\u3082\u8996\u91ce\u306b\u5165\u308c\u305f\u8a08\u753b\u3092\u7acb\u3066\u308b<br \/>\n\u30fb\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u5bfe\u3057\u3066\u914d\u616e\u3055\u308c\u305f\u8a08\u753b\u3068\u306a\u3063\u3066\u3044\u308b<br \/>\n\u30fb\u30ea\u30b9\u30af\u3092\u8e0f\u307e\u3048\u305f\u5bfe\u5fdc\u7b56\u306b\u306a\u3063\u3066\u3044\u308b<br \/>\n\u30fb\u4e8b\u696d\u518d\u751f\u304c\u6210\u529f\u3059\u308b\u3068\u3044\u3046\u8aac\u5f97\u529b\u304c\u3042\u308b\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8\u306b\u306a\u3063\u3066\u3044\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8\u306f\u3001\u5358\u306b\u8a08\u753b\u3092\u7b56\u5b9a\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30b9\u30dd\u30f3\u30b5\u30fc\u3084\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8aac\u5f97\u6750\u6599\u306b\u306a\u308b\u307b\u304b\u3001\u53d6\u5f15\u5148\u3084\u682a\u4e3b\u3001\u5f93\u696d\u54e1\u304b\u3089\u7406\u89e3\u3068\u5354\u529b\u3092\u5f97\u308b\u305f\u3081\u306b\u3082\u91cd\u8981\u306a\u8cc7\u6599\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7d4c\u55b6\u8005\u3067\u3042\u308c\u3070\u3001\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8\u306e\u4f5c\u6210\u306f\u53ef\u80fd\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<strong>\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u3092\u53d7\u3051\u3066\u4f5c\u6210\u3055\u308c\u305f\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8\u306f\u3001\u5185\u5bb9\u304c\u5145\u5b9f\u3057\u3066\u3044\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5c02\u9580\u5bb6\u306e\u304a\u58a8\u4ed8\u304d\u3068\u3044\u3046\u8aac\u5f97\u529b\u3092\u6301\u3061\u307e\u3059\u3002<\/strong><\/p>\n<h3 id=\"45ocmk067bbcjldushv0gn\">STEP\uff16\uff1a\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u4ea4\u6e09\u3000<\/h3>\n<p><strong>\u8cc7\u91d1\u306e\u554f\u984c\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306b\u3001\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u4ea4\u6e09\u3092\u884c\u3044\u307e\u3059\u3002<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 22.0052%; background-color: #d1d5d8; text-align: center;\"><strong>\u62c5\u5f53\u8005<\/strong><\/td>\n<td style=\"width: 77.8646%;\">\u7d4c\u55b6\u8005\uff08\u5c02\u9580\u5bb6\u304c\u652f\u63f4\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.0052%; background-color: #d1d5d8; text-align: center;\"><strong>\u76ee\u7684<\/strong><\/td>\n<td style=\"width: 77.8646%;\"><span style=\"font-size: 16px; color: #333333;\">\u30fb\u50b5\u52d9\u306e\u8fd4\u6e08\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u3001\u4e8b\u696d\u306e\u518d\u69cb\u7bc9\u3084\u53ce\u76ca\u6539\u5584<\/span><br \/>\n\u30fb\u4e8b\u696d\u518d\u751f\u306b\u5411\u3051\u305f\u5408\u610f\u306e\u5f62\u6210<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.0052%; background-color: #d1d5d8; text-align: center;\"><strong>\u5185\u5bb9<\/strong><\/td>\n<td style=\"width: 77.8646%;\">\u30ea\u30b9\u30b1\u3084\u50b5\u52d9\u653e\u68c4\u3001\u3064\u306a\u304e\u878d\u8cc7\u306e\u4f9d\u983c\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.0052%; background-color: #d1d5d8; text-align: center;\"><strong>\u6ce8\u610f\u70b9<\/strong><\/td>\n<td style=\"width: 77.8646%;\"><span style=\"font-size: medium; color: #333333;\">\u30fb\u57fa\u672c\u7684\u306b\u50b5\u52d9\u8005\u3067\u3042\u308b\u7d4c\u55b6\u8005\u304c\u4e3b\u4f53\u3068\u306a\u3063\u3066\u4ea4\u6e09\u3092\u884c\u3046<\/span><br \/>\n\u30fb\u4e8b\u696d\u3092\u518d\u751f\u3059\u308b\u3053\u3068\u306e\u30e1\u30ea\u30c3\u30c8\u306e\u5927\u304d\u3055\u3092\u8a8d\u8b58\u3057\u3066\u3082\u3089\u3046<br \/>\n\u30fb\u4e8b\u696d\u518d\u751f\u304c\u6210\u529f\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u611f\u3058\u3089\u308c\u308b\u4ea4\u6e09\u3092\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e8b\u696d\u518d\u751f\u3092\u5b9f\u65bd\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u8cc7\u91d1\u9762\u306e\u5b89\u5b9a\u5316\u3092\u56f3\u308b\u3053\u3068\u306f\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u300c<a href=\"#u5olyy66tsyxtns874hp\" target=\"_self\">STEP\uff15\uff1a\u4e8b\u696d\u518d\u751f\u8a08\u753b\u306e\u7b56\u5b9a<\/a>\u300d\u3067\u4f5c\u6210\u3057\u305f\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8\u3092\u7528\u3044\u3066\u3001\u8aa0\u610f\u3092\u6301\u3063\u305f\u4ea4\u6e09\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u57fa\u672c\u7684\u306b\u4ea4\u6e09\u3092\u884c\u3046\u306e\u306f\u3001\u50b5\u52d9\u8005\u3067\u3042\u308b\u7d4c\u55b6\u8005<\/strong>\u3067\u3059\u3002\u5f01\u8b77\u58eb\u4ee5\u5916\u306e\u5c02\u9580\u5bb6\u306f\u3001\u4ee3\u7406\u4ea4\u6e09\u304c\u3067\u304d\u306a\u3044\u306e\u3067\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u305f\u3060\u3057\u3001<strong>\u4ea4\u6e09\u306e\u5834\u306b\u304a\u3044\u3066\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u3084\u52a9\u8a00\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u53ef\u80fd<\/strong>\u3067\u3059\u3002\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u306b\u3088\u308a\u3001\u4e8b\u696d\u518d\u751f\u8a08\u753b\u306e\u5b9f\u52b9\u6027\u3084\u4fe1\u983c\u6027\u306a\u3069\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u5bfe\u3059\u308b\u8aac\u5f97\u529b\u304c\u5897\u3057\u307e\u3059\u3002<\/p>\n<p>\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u5408\u610f\u304c\u5f97\u3089\u308c\u308b\u3068\u3001\u7d4c\u55b6\u8005\u4ee5\u5916\u306e\u682a\u4e3b\u3084\u5f93\u696d\u54e1\u3001\u53d6\u5f15\u5148\u306a\u3069\u306e\u95a2\u4fc2\u8005\u3068\u306e\u4ea4\u6e09\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u904b\u3076\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u203b\u7d1b\u4e89\u6027\u304c\u9ad8\u3044\u4ea4\u6e09\u306e\u5834\u5408\u306f\u3001\u5f01\u8b77\u58eb\u306e\u4ecb\u5165\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<h3 id=\"j5aab3k5i38d1zi3pdtv04\">STEP\uff17\uff1a\u4e8b\u696d\u518d\u751f\u8a08\u753b\u306e\u5b9f\u884c<\/h3>\n<p><strong>\u8cc7\u91d1\u9762\u306e\u8abf\u6574\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306e\u5408\u610f\u5f62\u6210\u304c\u6574\u3063\u305f\u3089\u3001\u5916\u90e8\u74b0\u5883\u3092\u9451\u307f\u3064\u3064\u3001<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u4e8b\u696d\u518d\u751f\u8a08\u753b\u3092\u5b9f\u884c\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 25.2948%; background-color: #d1d5d8; text-align: center;\"><strong>\u62c5\u5f53\u8005<\/strong><\/td>\n<td style=\"width: 74.575%;\">\u7d4c\u55b6\u8005\uff08\u5c02\u9580\u5bb6\u304c\u652f\u63f4\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.2948%; background-color: #d1d5d8; text-align: center;\"><strong>\u6ce8\u610f\u70b9<\/strong><\/td>\n<td style=\"width: 74.575%;\">\u30fb\u5b9a\u671f\u7684\u306b\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3092\u884c\u3046<br \/>\n\u30fb\u77ed\u671f\u7684\u306a\u518d\u751f\u8a08\u753b\u3092\u6210\u529f\u3055\u305b\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4e2d\u9577\u671f\u7684\u306b\u4e8b\u696d\u518d\u751f\u3092\u5b9f\u884c\u3057\u3066\u3044\u304f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e8b\u696d\u518d\u751f\u306f\u3001\u6c7a\u3057\u3066\u5e73\u5766\u306a\u9053\u306e\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u3092\u53d7\u3051\u3064\u3064\u5f37\u3044\u610f\u5fd7\u3092\u6301\u3063\u3066\u9042\u884c\u3057\u3066\u884c\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u7740\u5b9f\u306b\u5b9f\u884c\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>\u4e8b\u696d\u518d\u751f\u306f\u3001\u5f53\u521d\u306e<span style=\"font-size: 16px; color: #333333;\">\u77ed\u671f\u7684\u306a<\/span>\u518d\u751f\u8a08\u753b\u3092\u9042\u884c\u3057\u3066\u304b\u3089\u3082\u3001\u9577\u4e2d\u671f\u7684\u306b\u7d99\u7d9a\u3057\u3066\u5b9f\u884c\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h2 id=\"p6yazzz1uk17a0n3xv0z6\">2.\u4e8b\u696d\u518d\u751f\u306f\u8fbb\u30fb\u672c\u90f7FAS\u306b\u3054\u76f8\u8ac7\u4e0b\u3055\u3044<\/h2>\n<p><strong>\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e<\/strong><strong>\u306f\u3001\u518d\u751f\u5c40\u9762\u306b\u3042\u308b\u4f01\u696d\u306b\u5bfe\u3057\u7d4c\u55b6\u53ca\u3073\u8ca1\u52d9\u9762\u306e\u5b89\u5b9a\u5316\u3092\u56f3\u308a\u3001\u5229\u76ca\u6700\u5927\u5316\u306e\u305f\u3081\u306e\u6253\u3061\u624b\u3092\u8b1b\u3058\u307e\u3059\u3002\u9078\u629e\u3068\u96c6\u4e2d\u306b\u3088\u308a\u7d4c\u55b6\u8cc7\u6e90\u3092\u96c6\u4e2d\u3055\u305b\u3001\u518d\u751f\u8a08\u753b\u306e\u7b56\u5b9a\u3068\u65e9\u671f\u518d\u751f\u3092\u56f3\u308b\u305f\u3081\u306e\u652f\u63f4\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\n<p><strong>\u5fa1\u793e\u306e\u4e8b\u696d\u518d\u751f\u306b\u5bfe\u3057\u3001\u3053\u308c\u307e\u3067\u306e\u5b9f\u7e3e\u3084\u7d4c\u7def\u3092\u8e0f\u307e\u3048\u3001\u8ca1\u52d9\u3084\u7d4c\u55b6\u306a\u3069\u591a\u65b9\u9762\u304b\u3089\u691c\u8a0e\u3057\u305f\u65e9\u671f\u518d\u751f\u3092\u56f3\u308b\u305f\u3081\u306e\u6700\u9069\u306a\u3054\u63d0\u6848\u3092\u3044\u305f\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u8fbb\u30fb\u672c\u90f7FAS\u306e\u30b9\u30bf\u30c3\u30d5\u306f\u3001\u7a0e\u7406\u58eb\u3084\u4f1a\u8a08\u58eb\u3001\u91d1\u878d\u6a5f\u95a2\u51fa\u8eab\u8005\u306a\u3069\u306e\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u5206\u91ce\u306b\u7cbe\u901a\u3057\u305f\u30b9\u30bf\u30c3\u30d5\u304c\u62c5\u5f53\u3057\u3001\u5b9f\u614b\u8abf\u67fb\u30fb\u682a\u4fa1\u7b97\u5b9a\u30fbPPA\u30fbPMI\u306a\u3069M&amp;A\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3082\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u652f\u63f4\u3057\u307e\u3059\u3002<\/p>\n<p>\u00a0\u00a0\u00a0<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/11\/tkegzgjme4-be1d31d747ea.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3054\u63d0\u6848\u3067\u304d\u308b\u306e\u306f\u3001\u4e8b\u696d\u518d\u751f\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u5fa1\u793e\u304c\u4e8b\u696d\u518d\u751f\u3092\u6210\u529f\u3055\u305b\u305f\u5f8c\u3082\u3001\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3088\u308b\u7d4c\u55b6\u30b5\u30dd\u30fc\u30c8\u306e\u307b\u304b\u3001<\/strong><strong>\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\u306b\u3088\u308b\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3067\u672b\u6c38\u3044\u4f34\u8d70\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/11\/nvwWb8rVAT4XzP3pJyxcmD9gB-1757766506.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2 id=\"8or8vc9xny594mg90jrsli\">3.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4e8b\u696d\u518d\u751f\u306e\u6d41\u308c\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<p>\u5371\u6a5f\u72b6\u614b\u306b\u3042\u308b\u4f1a\u793e\u306b\u3068\u3063\u3066\u3001\u4e8b\u696d\u518d\u751f\u306f\u30b9\u30d4\u30fc\u30c9\u611f\u3092\u6301\u3063\u3066\u81e8\u3080\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u307e\u305a\u306f\u3001\u305d\u306e\u6d41\u308c\u3092\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>STEP\uff11\uff1a\u73fe\u72b6\u3092\u5206\u6790\u3057\u3001\u539f\u56e0\u306e\u7279\u5b9a\u30fb\u554f\u984c\u70b9\u3092\u6539\u5584\u3059\u308b<br \/>\nSTEP\uff12\uff1a\u5c02\u9580\u5bb6\u30fb\u91d1\u878d\u6a5f\u95a2\u306b\u76f8\u8ac7\u3000<br \/>\nSTEP\uff13\uff1a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5b9f\u65bd<br \/>\nSTEP\uff14\uff1a\u4e8b\u696d\u518d\u751f\u306e\u65b9\u6cd5\u3092\u6c7a\u5b9a?<br \/>\nSTEP\uff15\uff1a\u4e8b\u696d\u518d\u751f\u8a08\u753b\u66f8\u306e\u7b56\u5b9a<br \/>\nSTEP\uff16\uff1a\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u4ea4\u6e09\u3000<br \/>\nSTEP\uff17\uff1a\u4e8b\u696d\u518d\u751f\u8a08\u753b\u306e\u5b9f\u884c<\/strong><\/p>\n<\/div>\n<p><strong>\u3082\u3057\u4e8b\u696d\u306b\u5371\u6a5f\u611f\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u65e9\u6025\u306b\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4ee5\u4e0a\u3001\u4e8b\u696d\u518d\u751f\u3092\u3054\u691c\u8a0e\u306e\u65b9\u306e\u3054\u53c2\u8003\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4f1a\u793e\u306e\u5371\u6a5f\u3092\u611f\u3058\u306a\u304c\u3089\u3082\u3001\u3069\u3053\u304b\u3089\u624b\u3092\u4ed8\u3051\u3066\u3044\u3044\u304b\u308f\u304b\u3089\u306a\u3044\u3002 \u305d\u3046\u601d\u3063\u3066\u3044\u308b\u3068\u3057\u305f\u3089\u3001\u672c\u8a18\u4e8b\u3092\u8aad\u307f\u3001\u65e9\u6025\u306b\u4e8b\u696d\u518d\u751f\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002 \u5371\u6a5f\u306f\u5f85\u3063\u3066\u306f\u304f\u308c\u307e\u305b\u3093\u3002 \u4f1a\u793e\u306e\u5371\u6a5f\u306f\u6642\u9593\u304c\u7d4c\u3064\u307b\u3069\u50b7\u304c\u6df1\u304f\u306a\u308a\u3001\u53d6 [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":1868,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[49],"class_list":["post-1873","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\/1873","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=1873"}],"version-history":[{"count":4,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1873\/revisions"}],"predecessor-version":[{"id":1907,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1873\/revisions\/1907"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/1868"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=1873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=1873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}