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style=\"color: 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class=\"attention a-3\">\n<p class=\"attention-p\">\u3010\u5bc4\u9644\u91d1\u8a8d\u5b9a\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b\u53d6\u5f15\u4f8b\u3011<\/p>\n<ul>\n<li>\u4e00\u822c\u7684\u306a\u4fa1\u683c\u3068\u306e\u4e56\u96e2\u304c\u5927\u304d\u3044\u53d6\u5f15\u3092\u884c\u3063\u305f<\/li>\n<li>\u7121\u511f\uff08\u3082\u3057\u304f\u306f\u8457\u3057\u304f\u5ec9\u4fa1\u3067\uff09\u8cb8\u4e0e\u3084\u5f79\u52d9\u63d0\u4f9b\u3092\u884c\u3063\u305f<\/li>\n<li>\u7121\u5229\u606f\u8cb8\u4ed8\u3001\u50b5\u6a29\u653e\u68c4\u306a\u3069\u3092\u884c\u3063\u305f<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u304c\u591a\u3044\u5834\u5408\u3084\u9577\u671f\u7684\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u300c<span style=\"color: #e25041;\">\u7279\u5b9a\u306e\u8ab0\u304b\uff08\u95a2\u9023\u5f53\u4e8b\u8005\uff09\u306e\u5229\u76ca\u304c\u512a\u5148\u3055\u308c\u3066\u3044\u308b\u4f01\u696d<\/span>\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304b\u3089\u306e\u4fe1\u983c\u3092\u640d\u306d\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u305d\u308c\u306b\u3088\u3063\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u5f0a\u5bb3\u304c\u8d77\u3053\u308a\u5f97\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u65e2\u5b58\u306e\u53d6\u5f15\u5148\u30fb\u9867\u5ba2\u306e\u96e2\u53cd<\/li>\n<li>\u65b0\u898f\u9867\u5ba2\u306e\u958b\u62d3\u306b\u5f71\u97ff\u3059\u308b<\/li>\n<li>\u8cc7\u91d1\u8abf\u9054\u304c\u56f0\u96e3\u3068\u306a\u308b<\/li>\n<\/ul>\n<h3>2-4.\u6cd5\u4ee4\u9055\u53cd\u3068\u306a\u308b\u30ea\u30b9\u30af<\/h3>\n<p><strong>\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306f\u3001\u6f2b\u7136\u3068\u884c\u3046\u3068\u6cd5\u4ee4\u9055\u53cd\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u3068\u3044\u3046\u306e\u3082\u3001\u4e00\u90e8\u306e\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306f\u300c\u5229\u76ca\u76f8\u53cd\u53d6\u5f15\u300d\u306b\u8a72\u5f53\u3057\u3001<strong>\u5229\u76ca\u76f8\u53cd\u53d6\u5f15\u306e\u5834\u5408\u306f\u682a\u4e3b\u7dcf\u4f1a\u3084\u53d6\u7de0\u5f79\u4f1a\u3067\u306e\u627f\u8a8d\u624b\u7d9a\u304d\u304c\u5fc5\u8981<\/strong>\u306a\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f79\u54e1\u7b49\u306e\u5229\u76ca\u76f8\u53cd\u53d6\u5f15\u304c\u4f1a\u793e\u306b\u3068\u3063\u3066\u300c\u4e0d\u5f53\u306a\u53d6\u5f15\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u3068\u3001\u4f1a\u793e\u306b\u640d\u5bb3\u3092\u4e0e\u3048\u305f\u3068\u3057\u3066\u640d\u5bb3\u8ce0\u511f\u8cac\u4efb\u3092\u554f\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010\u5229\u76ca\u76f8\u53cd\u53d6\u5f15\u3068\u306f\u3011<\/p>\n<p class=\"attention-p\">\u6b21\u306e\u3088\u3046\u306a\u3001\u4f1a\u793e\u306e\u5229\u76ca\u3068\u3001\u7d4c\u55b6\u5c64\uff08\u53d6\u7de0\u5f79\u3084\u5f79\u54e1\u306a\u3069\uff09\u306e\u500b\u4eba\u7684\u306a\u5229\u76ca\u304c\u76f8\u53cd\u3059\u308b\u53d6\u5f15\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u4f1a\u793e\u3068\u3001\u53d6\u7de0\u5f79\u304c\u7d4c\u55b6\u3059\u308b\u5225\u4f1a\u793e\u304c\u53d6\u5f15\u3059\u308b<\/li>\n<li>\u4f1a\u793e\u306e\u793e\u7528\u8eca\u3092\u53d6\u7de0\u5f79\u304c\u8cb7\u3044\u53d6\u308b<\/li>\n<\/ul>\n<\/div>\n<h2>3.\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u304a\u3051\u308b\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u8abf\u67fb\u624b\u9806<\/h2>\n<p>M&amp;A\u306b\u304a\u3044\u3066\u30ea\u30b9\u30af\u306e\u3042\u308b\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u3092\u3001\u8abf\u67fb\u3059\u308b\u624b\u9806\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 50.0000%;\"><strong>\u624b\u9806<\/strong><\/td>\n<td style=\"width: 50.0000%;\"><strong>\u6982\u8981<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.0000%;\"><strong>1.\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u628a\u63e1<\/strong><\/td>\n<td style=\"width: 50.0000%;\"><span style=\"font-size: 16px; color: #333333;\">\u8cb7\u53ce\u4e88\u5b9a\u4f1a\u793e\u306e\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u3092\u628a\u63e1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.0000%;\"><strong>2.\u5951\u7d04\u306e\u610f\u56f3\u3084\u7455\u75b5\u3092\u78ba\u8a8d<\/strong><\/td>\n<td style=\"width: 50.0000%;\"><span style=\"font-size: 16px; color: #333333;\">\u53d6\u5f15\u307e\u3067\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u7455\u75b5\u304c\u306a\u3044\u304b\u78ba\u8a8d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.0000%;\"><strong>3.\u53d6\u5f15\u306e\u59a5\u5f53\u6027\u3092\u5224\u65ad<\/strong><\/td>\n<td style=\"width: 50.0000%;\">\u53d6\u5f15\u5185\u5bb9\u306b\u554f\u984c\u304c\u306a\u3044\u304b\u78ba\u8a8d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>3-1.\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u628a\u63e1<\/h3>\n<p><strong>\u307e\u305a\u306f\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u3092\u7db2\u7f85\u7684\u306b\u628a\u63e1\u3057\u307e\u3059\u3002<\/strong><br 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FAS\u682a\u5f0f\u4f1a\u793e\u306a\u3089\u30ea\u30b9\u30af\u306e\u767a\u898b\u304b\u3089\u5bfe\u51e6\u6cd5\u307e\u3067\u4f34\u8d70\u3057\u307e\u3059<\/h2>\n<p>\u7a0e\u52d9\u30fb\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5b9f\u7e3e\u304c\u8c4a\u5bcc\u306a<a href=\"https:\/\/www.ht-fas.co.jp\/\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e<\/a>\u306a\u3089\u95a2\u4fc2\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u30ea\u30b9\u30af\u3092\u898b\u843d\u3068\u3057\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u554f\u984c\u306e\u3042\u308b\u95a2\u4fc2\u5f53\u4e8b\u8005\u53d6\u5f15\u3092\u767a\u898b\u3057\u305f\u5f8c\u3082\u3001\u9867\u5ba2\u3068\u5411\u304d\u5408\u3044\u306a\u304c\u3089\u5bfe\u51e6\u3057\u307e\u3059\u3002<br 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\u7a0e\u7406\u58eb\u6cd5\u4eba\uff08\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\uff09\u306a\u3089\u3001\u7d4c\u55b6\u7d71\u5408\u3001PPA\u3001\u65e5\u5e38\u7a0e\u52d9\uff08\u9867\u554f\u7a0e\u7406\u58eb\uff09\u306a\u3069\u7d4c\u55b6\u7d71\u5408\u5f8c\u306e\u304a\u56f0\u308a\u3054\u3068\u3082\u3001\u3054\u76f8\u8ac7\u3044\u305f\u3060\u3051\u307e\u3059\u3002\u3055\u307e\u3056\u307e\u306a\u5c40\u9762\u306b\u304a\u3044\u3066\u5404\u90e8\u7f72\u306e\u5c02\u9580\u5bb6\u304c\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u4e8b\u696d\u9818\u57df\u3067\u5b89\u5fc3\u3092\u3054\u63d0\u4f9b\u3057\u307e\u3059\u3002M&amp;A\u3082\u305d\u306e\u5148\u3082\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px; color: #333333;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/a><span style=\"font-size: 16px; color: #333333;\">\uff08\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\uff09\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.ht-tax.or.jp\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/11\/ZoLj3kMDTRbuzCfBwGVxdt5OK-1756098853.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/a><\/p>\n<h2>7.\u307e\u3068\u3081<\/h2>\n<p>\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306f\u3001\u8cb7\u53ce\u4e88\u5b9a\u4f1a\u793e\u306e\u53ce\u76ca\u529b\u3092\u898b\u8aa4\u308b\u3053\u3068\u3084\u7a0e\u52d9\u30ea\u30b9\u30af\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u5168\u3066\u306e\u95a2\u9023\u5f53\u4e8b\u8005\u306b\u554f\u984c\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u554f\u984c\u306e\u3042\u308b\u53d6\u5f15\u3092\u78ba\u5b9f\u306b\u898b\u629c\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u6b63\u3057\u3044\u624b\u9806\u3092\u8e0f\u3080\u3053\u3068\u3067\u3001\u6f0f\u308c\u306a\u304f\u3001\u304b\u3064\u7121\u99c4\u306a\u304f\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u3092\u8abf\u67fb\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 383.667px;\"><strong>\u624b\u9806<\/strong><\/td>\n<td style=\"width: 383.667px;\"><strong>\u6982\u8981<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 383.667px;\"><strong>1.\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u628a\u63e1<\/strong><\/td>\n<td style=\"width: 383.667px;\"><span style=\"font-size: 16px; color: #333333;\">\u8cb7\u53ce\u4e88\u5b9a\u4f1a\u793e\u306e\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u3092\u628a\u63e1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 383.667px;\"><strong>2.\u5951\u7d04\u306e\u610f\u56f3\u3084\u7455\u75b5\u3092\u78ba\u8a8d<\/strong><\/td>\n<td style=\"width: 383.667px;\"><span style=\"font-size: 16px; color: #333333;\">\u53d6\u5f15\u307e\u3067\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u7455\u75b5\u304c\u306a\u3044\u304b\u78ba\u8a8d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 383.667px;\"><strong>3.\u53d6\u5f15\u306e\u59a5\u5f53\u6027\u3092\u5224\u65ad<\/strong><\/td>\n<td style=\"width: 383.667px;\">\u53d6\u5f15\u5185\u5bb9\u306b\u554f\u984c\u304c\u306a\u3044\u304b\u78ba\u8a8d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306b\u3064\u3044\u3066\u6f0f\u308c\u306a\u304f\u8abf\u67fb\u3059\u308b\u3053\u3068\u3067M&amp;A\u306e\u30ea\u30b9\u30af\u3092\u4f4e\u6e1b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M&amp;A\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u304a\u3044\u3066\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306f\u91cd\u8981\u8981\u7d20\u3067\u3059\u3002 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