{"id":2020,"date":"2025-12-12T10:00:46","date_gmt":"2025-12-12T01:00:46","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2020"},"modified":"2025-12-05T13:51:03","modified_gmt":"2025-12-05T04:51:03","slug":"business-revitalization-method","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/business-revitalization-method","title":{"rendered":"\u4e8b\u696d\u518d\u751f\u306b\u306f\u3069\u3093\u306a\u65b9\u6cd5\u304c\u3042\u308b\uff1f11\u306e\u624b\u6cd5\u3068\u7279\u5fb4\u3092\u89e3\u8aac"},"content":{"rendered":"<p><strong>\u300c\u4e8b\u696d\u518d\u751f\u304c\u5fc5\u8981\u3068\u3044\u308f\u308c\u3066\u3082\u3001\u3069\u3093\u306a\u65b9\u6cd5\u304c\u3042\u308b\u306e\u304b\u3001\u5168\u304f\u308f\u304b\u3089\u306a\u3044\u300d<\/strong><br \/>\n<strong>\u300c\u4e8b\u696d\u518d\u751f\u306e\u30a4\u30e1\u30fc\u30b8\u304c\u5168\u304f\u3067\u304d\u306a\u3044\u300d<\/strong><\/p>\n<p>\u305d\u3093\u306a\u4e0d\u5b89\u3092\u6301\u3063\u3066\u3044\u308b\u3068\u3057\u305f\u3089\u3001\u307e\u305a\u306f\u672c\u8a18\u4e8b\u3067\u57fa\u672c\u7684\u306a\u4e8b\u696d\u518d\u751f\u306e\u624b\u6cd5\u3092\u77e5\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4e8b\u696d\u518d\u751f\u306e11\u306e\u624b\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n11\u306e\u624b\u6cd5\u304c\u3042\u308b\u3068\u306f\u3044\u3048\u3001\u5fa1\u793e\u306e\u30d4\u30c3\u30bf\u30ea\u306e\u624b\u6cd5\u306f\u3001\u305d\u308c\u307b\u3069\u591a\u304f\u306a\u3044\u306f\u305a\u3067\u3059\u3002\u8aad\u307f\u7d42\u308f\u308b\u3053\u308d\u306b\u306f\u3001\u4e8b\u696d\u518d\u751f\u306e\u624b\u6cd5\u306e\u30a4\u30e1\u30fc\u30b8\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u4e00\u6b69\u3092\u8e0f\u307f\u51fa\u3059\u6c7a\u65ad\u306f\u3001\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u304c\u3001\u672c\u8a18\u4e8b\u306f\u3001\u4e0d\u5b89\u3092\u8efd\u6e1b\u3059\u308b\u5f79\u306b\u7acb\u3064\u306f\u305a\u3067\u3059\u3002<\/p>\n<h2 id=\"443twsagyqsl49t9efj5wm\">1.\u4e8b\u696d\u518d\u751f\u306e11\u306e\u624b\u6cd5<\/h2>\n<p>\u4e8b\u696d\u518d\u751f\u306b\u306f11\u306e\u624b\u6cd5\u304c\u3042\u308a\u3001\u5927\u304d\u304f\u306f\u79c1\u7684\u6574\u7406\u3001\u6cd5\u7684\u6574\u7406\u3001\u518d\u751f\u578bM&amp;A\u306e\uff13\u3064\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/12\/hyfd9n77j1t-c5a217318200.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u533a\u5206\u306e\u6982\u8981\u3068\u30e1\u30ea\u30c3\u30c8\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"ej68pzo1rz6a5a4hiv1pum\">1-1.\u4e8b\u696d\u518d\u751f\u306b\u304a\u3051\u308b\u79c1\u7684\u6574\u7406<\/h3>\n<p><strong>\u50b5\u52d9\u8005\u3067\u3042\u308b\u4f1a\u793e\u304c\u50b5\u6a29\u8005\u3068\u50b5\u52d9\u514d\u9664\u3084\u652f\u6255\u7336\u4e88\u306b\u3064\u3044\u3066\u88c1\u5224\u6240\u3092\u4ecb\u3055\u305a\u306b\u4ea4\u6e09\u3059\u308b\u306e\u304c\u79c1\u7684\u6574\u7406\u3067\u3059\u3002<\/strong><\/p>\n<p>\u79c1\u7684\u6574\u7406\u3067\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u3060\u3051\u3092\u5bfe\u8c61\u306b\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u53d6\u5f15\u5148\u3078\u306e\u5f71\u97ff\u304c\u5c11\u306a\u3044\u307b\u304b\u3001\u60c5\u5831\u306f\u975e\u516c\u958b\u3068\u3055\u308c\u308b\u305f\u3081\u3001\u30cd\u30ac\u30c6\u30a3\u30d6\u306a\u30a4\u30e1\u30fc\u30b8\u304c\u4ed8\u304d\u306b\u304f\u3044\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 100%; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u79c1\u7684\u6574\u7406\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.2454%; background-color: #efefef;\"><strong>\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\n<td style=\"width: 82.7546%;\">\u30fb\u91d1\u878d\u6a5f\u95a2\u304c\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u3001\u53d6\u5f15\u5148\u3078\u306e\u5f71\u97ff\u304c\u5c11\u306a\u3044<br \/>\n\u30fb\u5404\u50b5\u6a29\u8005\u306b\u5fdc\u3058\u305f\u67d4\u8edf\u306a\u89e3\u6c7a\u304c\u53ef\u80fd<br \/>\n\u30fb\u60c5\u5831\u304c\u975e\u516c\u958b\u3067\u3042\u308a\u3001\u5012\u7523\u306e\u30a4\u30e1\u30fc\u30b8\u304c\u3064\u304d\u306b\u304f\u3044<br \/>\n\u30fb\u6bd4\u8f03\u7684\u3001\u30b3\u30b9\u30c8\u3092\u6291\u3048\u3084\u3059\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.2454%; background-color: #efefef;\"><strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\n<td style=\"width: 82.7546%;\">\u30fb\u5168\u50b5\u6a29\u8005\u306e\u5408\u610f\u304c\u5fc5\u8981<br \/>\n\u30fb\u50b5\u6a29\u8005\u9593\u306b\u4e0d\u5e73\u7b49\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<br \/>\n\u30fb\u65b0\u898f\u878d\u8cc7\u304c\u96e3\u3057\u304f\u306a\u308b<br \/>\n\u30fb\u6cd5\u7684\u5f37\u5236\u529b\u304c\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u79c1\u7684\u6574\u7406\u306e\u5177\u4f53\u7684\u306a\u624b\u6cd5\u306f\u3001\u300c<a href=\"#ha40z93hdtu1ldrvibbpid\" target=\"_self\">\u7b2c2\u7ae0\u3000\u4e8b\u696d\u518d\u751f\u306e\u79c1\u7684\u6574\u7406\uff16\u3064\u306e\u624b\u6cd5<\/a>\u300d\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"mga10sdf3crzjuqfkaoeoi\">1-2.\u4e8b\u696d\u518d\u751f\u306b\u304a\u3051\u308b\u6cd5\u7684\u6574\u7406<\/h3>\n<p><strong>\u6cd5\u7684\u6574\u7406\u306f\u3001\u88c1\u5224\u6240\u306e\u7ba1\u8f44\u4e0b\u306b\u304a\u3044\u3066\u50b5\u52d9\u6574\u7406\u3092\u884c\u3046\u65b9\u6cd5\u3067\u3059\u3002<\/strong><\/p>\n<p><span style=\"font-size: medium; color: #333333;\">\u5168\u50b5\u6a29\u8005\u304b\u3089\u5408\u610f\u3092\u5f97\u3089\u308c\u306a\u3044\u306a\u3069\u3001<\/span>\u79c1\u7684\u6574\u7406\u3067\u306f\u4e8b\u696d\u518d\u751f\u304c\u96e3\u3057\u3044\u5834\u5408\u306b\u3001\u6cd5\u7684\u6574\u7406\u304c\u691c\u8a0e\u3055\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<br \/>\n\u6cd5\u7684\u306a\u5f37\u5236\u529b\u304c\u50cd\u304f\u305f\u3081\u3001\u96e3\u3057\u3044\u72b6\u6cc1\u3067\u3082\u518d\u751f\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 100%; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u6cd5\u7684\u6574\u7406\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.7193%; background-color: #efefef;\"><strong>\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\n<td style=\"width: 80.2807%;\"><strong>\u30fb<\/strong><span style=\"font-size: medium; color: #333333;\">\u5408\u610f\u3092\u5f97\u3089\u308c\u306a\u3044\u50b5\u6a29\u8005\u304c\u3044\u3066\u3082\u9069\u7528\u3067\u304d\u308b<\/span><br \/>\n\u30fb\u88c1\u5224\u6240\u306b\u3088\u308b\u5f37\u5236\u529b\u304c\u50cd\u304f<br \/>\n\u30fb\u79c1\u7684\u6574\u7406\u3067\u306f\u96e3\u3057\u3044\u30b1\u30fc\u30b9\u3082\u5bfe\u5fdc\u53ef\u80fd<br \/>\n\u30fb\u624b\u7d9a\u304d\u4e2d\u306f\u3001\u500b\u5225\u306e\u53d6\u308a\u7acb\u3066\u3084\u5dee\u3057\u62bc\u3055\u3048\u304c\u505c\u6b62\u3055\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.7193%; background-color: #efefef;\"><strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\n<td style=\"width: 80.2807%;\">\u30fb\u60c5\u5831\u304c\u5b98\u5831\u306a\u3069\u3067\u516c\u958b\u3055\u308c\u308b\u305f\u3081\u3001\u793e\u4f1a\u7684\u306a\u4fe1\u7528\u306b\u5f71\u97ff\u3059\u308b<br \/>\n\u30fb\u624b\u7d9a\u304d\u671f\u9593\u4e2d\u306f\u3001\u8ca1\u7523\u3084\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5236\u9650\u304c\u3042\u308b<br \/>\n\u30fb\u88c1\u5224\u6240\u3078\u306e\u4e88\u7d0d\u91d1\u3084\u5f01\u8b77\u58eb\u8cbb\u7528\u306a\u3069\u3001\u30b3\u30b9\u30c8\u8ca0\u62c5\u304c\u5927\u304d\u3044<br \/>\n\u30fb\u624b\u7d9a\u304d\u306b\u6642\u9593\u304c\u304b\u304b\u308b<br \/>\n\u30fb\u7d4c\u55b6\u6a29\u306b\u5f71\u97ff\u304c\u51fa\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6cd5\u7684\u6574\u7406\u306e\u5177\u4f53\u7684\u306a\u624b\u6cd5\u306f\u3001<a href=\"#i784rr88cyovro1tfmrv1c\" target=\"_self\">\u300c\u7b2c3\u7ae0\u3000\u4e8b\u696d\u518d\u751f\u306e\u6cd5\u7684\u6574\u7406\uff12\u3064\u306e\u624b\u6cd5\u300d<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"xeywq5r33itju45yr4wplm\">1-3.\u4e8b\u696d\u518d\u751f\u306b\u304a\u3051\u308b\u518d\u751f\u578bM&amp;A<\/h3>\n<p><strong>\u4e8b\u696d\u8b72\u6e21\u3084\u4e8b\u696d\u306e\u79fb\u8ee2\u306a\u3069\u306e\u65b9\u6cd5\u306b\u3088\u308a\u3001\u518d\u751f\u3092\u56f3\u308b\u306e\u304c\u518d\u751f\u578bM&amp;A\u3067\u3059\u3002<\/strong><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u518d\u751f\u578bM&amp;A\u306f\u3001\u5358\u72ec\u3067\u884c\u308f\u308c\u308b\u307b\u304b\u3001\u79c1\u7684\u6574\u7406\u3084\u6cd5\u7684\u6574\u7406\u3068\u7d44\u307f\u5408\u308f\u305b\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 100%; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u518d\u751f\u578bM&amp;A\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.5006%; background-color: #efefef;\"><strong>\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\n<td style=\"width: 79.3692%;\">\u30fb\u7279\u5b9a\u306e\u4e8b\u696d\u3092\u7d99\u7d9a\u3067\u304d\u308b<br \/>\n\u30fb\u4ed6\u306e\u4e8b\u696d\u518d\u751f\u306e\u624b\u6cd5\u3088\u308a\u3082\u3001\u77ed\u6642\u9593\u3067\u518d\u751f\u304c\u3067\u304d\u308b<br \/>\n\u30fb\u8ca1\u52d9\u72b6\u6cc1\u304c\u5b89\u5b9a\u3057\u3084\u3059\u3044<br \/>\n\u30fb\u53cc\u65b9\u306e\u4e8b\u696d\u306e\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u304c\u751f\u307e\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.5006%; background-color: #efefef;\"><strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\n<td style=\"width: 79.3692%;\">\u30fb\u7d4c\u55b6\u306e\u4e3b\u5c0e\u6a29\u3092\u5931\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b<br \/>\n\u30fb\u624b\u7d9a\u304d\u304c\u7169\u96d1\u3067\u3042\u308b<br \/>\n\u30fb\u5f93\u696d\u54e1\u306e\u4e0d\u5b89\u304c\u9ad8\u307e\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u518d\u751f\u578bM&amp;A\u306e\u5177\u4f53\u7684\u306a\u624b\u6cd5\u306f\u3001<a href=\"#cjr7qx7uhfufhxo0z84b7t\" target=\"_self\">\u300c\u7b2c4\u7ae0\u3000\u518d\u751f\u578bM&amp;A3\u3064\u624b\u6cd5\u300d<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"ha40z93hdtu1ldrvibbpid\">2.\u4e8b\u696d\u518d\u751f\u306e\u79c1\u7684\u6574\u7406\uff16\u3064\u306e\u624b\u6cd5<\/h2>\n<p>\u4e8b\u696d\u518d\u751f\u306e\u79c1\u7684\u6574\u7406\u306b\u306f\u3001\u4ee5\u4e0b\u306e6\u3064\u306e\u624b\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 27.9104%; background-color: #2969b0;\"><\/td>\n<td style=\"width: 19.3016%; text-align: center; background-color: #2969b0;\"><strong><span style=\"font-size: 14px; color: #ffffff;\">\u5bfe\u8c61<\/span><\/strong><\/td>\n<td style=\"width: 25.8807%; text-align: center; background-color: #2969b0;\"><strong><span style=\"font-size: 14px; color: #ffffff;\">\u7a93\u53e3<\/span><\/strong><\/td>\n<td style=\"width: 13.2089%; text-align: center; background-color: #2969b0;\"><strong><span style=\"font-size: 14px; color: #ffffff;\">\u30b3\u30b9\u30c8<\/span><\/strong><\/td>\n<td style=\"width: 13.614%; text-align: center; background-color: #2969b0;\"><strong><span style=\"font-size: 14px; color: #ffffff;\">\u671f\u9593<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.9104%; background-color: #efefef;\"><strong><span style=\"font-size: 14px;\">\u4efb\u610f\u6574\u7406<\/span><\/strong><\/td>\n<td style=\"width: 19.3016%;\"><span style=\"font-size: 14px;\">\u5236\u9650\u306a\u3057<\/span><\/td>\n<td style=\"width: 25.8807%;\"><span style=\"font-size: 14px;\">\u5404\u91d1\u878d\u6a5f\u95a2<\/span><\/td>\n<td style=\"width: 13.2089%; text-align: center;\"><span style=\"font-size: 18px;\">\u25ce<\/span><\/td>\n<td style=\"width: 13.614%; text-align: center;\"><span style=\"font-size: 18px;\">\u25b3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.9104%; background-color: #efefef;\"><strong><span style=\"color: #000000; font-size: 14px;\">\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a<\/span><\/strong><\/td>\n<td style=\"width: 19.3016%;\"><span style=\"font-size: 14px;\">\u4e2d\u5c0f\u4f01\u696d<\/span><\/td>\n<td style=\"width: 25.8807%;\"><span style=\"font-size: 14px;\">\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a<br \/>\n\uff08\u5546\u5de5\u4f1a\u8b70\u6240\u306a\u3069\uff09<\/span><\/td>\n<td style=\"width: 13.2089%; text-align: center;\"><span style=\"font-size: 18px;\">\u25ce<\/span><\/td>\n<td style=\"width: 13.614%; text-align: center;\"><span style=\"font-size: 18px;\">\u3007<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.9104%; background-color: #efefef;\"><strong><span style=\"font-size: 14px;\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u7b49\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/span><\/strong><\/td>\n<td style=\"width: 19.3016%;\"><span style=\"font-size: 14px;\">\u4e2d\u5c0f\u4f01\u696d\u7b49<\/span><\/td>\n<td style=\"width: 25.8807%;\"><span style=\"font-size: 14px;\">\u5916\u90e8\u5c02\u9580\u5bb6\u306a\u3069\u306b\u76f8\u8ac7<\/span><\/td>\n<td style=\"width: 13.2089%; text-align: center;\"><span style=\"font-size: 18px;\">\u3007<\/span><\/td>\n<td style=\"width: 13.614%; text-align: center;\"><span style=\"font-size: 18px;\">\u3007<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.9104%; background-color: #efefef;\"><strong><span style=\"font-size: 14px;\">\u4e8b\u696d\u518d\u751fADR<\/span><\/strong><\/td>\n<td style=\"width: 19.3016%;\"><span style=\"font-size: 14px;\">\u4f1a\u793e\u306f\u5236\u9650\u306a\u3057<br \/>\n\u500b\u4eba\u4e8b\u696d\u4e3b\u4e0d\u53ef<\/span><\/td>\n<td style=\"width: 25.8807%;\"><span style=\"font-size: 14px; color: #333333;\">\u73fe\u5728\u306f\u3001\u4e8b\u696d\u518d\u751f\u5b9f\u52d9\u5bb6\u5354\u4f1a\uff08JATP\uff09\u306e\u307f<\/span><\/td>\n<td style=\"width: 13.2089%; text-align: center;\"><span style=\"font-size: 18px;\">\u25b3<\/span><\/td>\n<td style=\"width: 13.614%; text-align: center;\"><span style=\"font-size: 18px;\">\u3007<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.9104%; background-color: #efefef;\"><strong><span style=\"font-size: 14px;\">\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u652f\u63f4\u6a5f\u69cb<br \/>\n\uff08REVIC\uff09<\/span><\/strong><\/td>\n<td style=\"width: 19.3016%;\"><span style=\"font-size: 14px;\">\u6761\u4ef6\u3042\u308a<\/span><\/td>\n<td style=\"width: 25.8807%;\"><span style=\"font-size: 14px;\">\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u652f\u63f4\u6a5f\u69cb<\/span><\/td>\n<td style=\"width: 13.2089%; text-align: center;\"><span style=\"font-size: 18px;\">\u25b3<\/span><\/td>\n<td style=\"width: 13.614%; text-align: center;\"><span style=\"font-size: 18px;\">\u25b3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.9104%; background-color: #efefef;\"><strong><span style=\"font-size: 14px;\">\u7279\u5b9a\u8abf\u505c<\/span><\/strong><\/td>\n<td style=\"width: 19.3016%;\"><span style=\"font-size: 14px;\">\u4e3b\u306b\u4e2d\u5c0f\u4f01\u696d<\/span><\/td>\n<td style=\"width: 25.8807%;\"><span style=\"font-size: 14px;\">\u7c21\u6613\u88c1\u5224\u6240<\/span><\/td>\n<td style=\"width: 13.2089%; text-align: center;\"><span style=\"font-size: 18px;\">\u3007<\/span><\/td>\n<td style=\"width: 13.614%; text-align: center;\"><span style=\"font-size: 18px;\">\u3007<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"nshwc2qtt8708cgxex60sal\">2-1.\u4efb\u610f\u6574\u7406\uff08\u7d14\u7c8b\u79c1\u7684\u6574\u7406\uff09<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u4efb\u610f\u6574\u7406<\/span>\u3068\u306f\u3001\u4f1a\u793e\u3068\u91d1\u878d\u6a5f\u95a2\u306e\u3067\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<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100%; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u4efb\u610f\u6574\u7406\u304c\u691c\u8a0e\u3055\u308c\u308b\u4f1a\u793e<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100.0000%;\">\u30fb\u50b5\u52d9\u8d85\u904e\u3057\u3066\u3044\u306a\u3044\u3001\u307e\u305f\u306f\u50b5\u52d9\u8d85\u904e\u3057\u3066\u3044\u3066\u3082\u6bd4\u8f03\u7684\u8efd\u5ea6<br \/>\n\u30fb\u50b5\u6a29\u8005\u304c\u5c11\u6570\u3067\u3001\u4fe1\u983c\u95a2\u4fc2\u304c\u69cb\u7bc9\u3067\u304d\u3066\u3044\u308b<br \/>\n\u30fb\u4e8b\u696d\u81ea\u4f53\u306f\u9ed2\u5b57\u3001\u3082\u3057\u304f\u306f\u9ed2\u5b57\u5316\u306e\u76ee\u9014\u304c\u7acb\u3063\u3066\u3044\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e8b\u696d\u518d\u751f\u304c\u5fc5\u8981\u306a\u72b6\u6cc1\u306b\u9665\u3063\u305f\u5834\u5408\u3001\u6700\u521d\u306b\u691c\u8a0e\u3092\u884c\u3046\u306e\u304c\u4efb\u610f\u6574\u7406\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u200b\u50b5\u52d9\u8005\u304c\u50b5\u6a29\u8005\u200b\u3067\u3042\u308b\u91d1\u878d\u6a5f\u95a2\u3068\u76f4\u63a5\u4ea4\u6e09\u3092\u884c\u3046\u305f\u3081\u3001\u5916\u90e8\u306b\u77e5\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u4f4e\u304f\u3001\u81ea\u793e\u306e\u4fe1\u7528\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u306b\u304f\u3044\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u4e8b\u696d\u306e\u72b6\u6cc1\u304c\u60aa\u5316\u3057\u3066\u3044\u305f\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u4ea4\u6e09\u306b\u5fdc\u3058\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4efb\u610f\u6574\u7406\u3067\u306e\u89e3\u6c7a\u304c\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4efb\u610f\u6574\u7406\u306f\u3001\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u3092\u53d7\u3051\u306a\u304c\u3089\u3001\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u4ea4\u6e09\u306b\u81e8\u3080\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h3 id=\"37frvyqrnzb5tfidnzfev\">2-2.\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u306e\u652f\u63f4\u3092\u53d7\u3051\u308b<\/h3>\n<p><strong>\u4e2d\u5c0f\u4f01\u696d\u3067\u3042\u308c\u3070\u3001<span style=\"color: #e25041;\">\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a<\/span>\u304b\u3089\u4e8b\u696d\u518d\u751f\u652f\u63f4\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100%; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u306e\u5229\u7528\u304c\u691c\u8a0e\u3055\u308c\u308b\u4f1a\u793e<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100.0000%;\">\u30fb<span style=\"font-size: 16px; color: #333333;\">\u4e2d\u5c0f\u4f01\u696d\u57fa\u672c\u6cd5\u306b\u5247\u3063\u305f\u4e2d\u5c0f\u4f01\u696d<\/span><br \/>\n\u30fb\u8cc7\u91d1\u7e70\u308a\u306f\u60aa\u5316\u3057\u3066\u3044\u308b\u304c\u3001\u4e8b\u696d\u7d99\u7d9a\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b<br \/>\n\u30fb\u8907\u6570\u306e\u50b5\u6a29\u8005\u304c\u5b58\u5728\u3059\u308b<br \/>\n\u30fb\u4e2d\u7acb\u7684\u306a\u7acb\u5834\u306e\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u306b\u4ef2\u4ecb\u3057\u3066\u307b\u3057\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u6d3b\u6027\u5316\u3092\u76ee\u7684\u3068\u3057\u305f\u516c\u7684\u6a5f\u95a2\u3067\u3001\u4e2d\u7acb\u516c\u6b63\u306a\u7acb\u5834\u3067\u7d4c\u55b6\u6539\u5584\u8a08\u753b\u306e\u7b56\u5b9a\u652f\u63f4\u3084\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306e\u50b5\u6a29\u8005\u3068\u306e\u4ea4\u6e09\u306e\u30b5\u30dd\u30fc\u30c8\u306a\u3069\u3092\u884c\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5404\u90fd\u9053\u5e9c\u770c\u306e<strong>\u5546\u5de5\u4f1a\u8b70\u6240<\/strong>\u306a\u3069\u306b\u8a2d\u7f6e\u3055\u308c\u3066\u304a\u308a\u3001\u7a93\u53e3\u76f8\u8ac7\u306b\u3088\u308a<strong>\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u306e\u652f\u63f4\u304c\u9069\u5f53<\/strong>\u3068\u5224\u65ad\u3055\u308c\u308b\u3053\u3068\u3067\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u306e\u5229\u7528\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u57fa\u672c\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u4e2d\u5c0f\u4f01\u696d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/338AC0000000154\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u57fa\u672c\u6cd5\uff5ce-GOV\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h3 id=\"id47ir9fy6s2x4heuyy746\">2-3.\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u7b49\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u5229\u7528<\/h3>\n<p><strong>\u300c<span style=\"color: #e25041;\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u7b49\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/span>\u300d\u3092\u5229\u7528\u3057\u305f\u6e96\u5247\u7684\u306a\u65b9\u6cd5\u3067\u3059\u3002\u3053\u308c\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\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\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100%; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u7b49\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u5229\u7528\u304c\u691c\u8a0e\u3055\u308c\u308b\u4f1a\u793e<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100.0000%;\">\u30fb\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u5b66\u6821\u6cd5\u4eba\u306a\u3069\u3001<span style=\"font-size: 16px; color: #333333;\">\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u306e\u652f\u63f4\u5bfe\u8c61\u5916\u306e\u4e2d\u5c0f\u4f01\u696d\u8005<\/span><br \/>\n\u30fb\u4e8b\u696d\u518d\u751f\u3092\u6025\u3044\u3067\u3044\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u7b49\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306f\u30012022\u5e743\u6708\u306b\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u7b49\u306b\u95a2\u3059\u308b\u7814\u7a76\u4f1a\u306b\u3088\u308a\u516c\u8868\u3055\u308c\u305f\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u5411\u3051\u305f\u79c1\u7684\u6574\u7406\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e00\u822c\u793e\u56e3\u6cd5\u4eba \u5168\u56fd\u9280\u884c\u5354\u4f1a\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.zenginkyo.or.jp\/adr\/sme\/sme-guideline\/\" target=\"_blank\" rel=\"noopener\">\u53c2\u8003\uff1a\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u751f\u7b49\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff5c\u4e00\u822c\u793e\u56e3\u6cd5\u4eba \u5168\u56fd\u9280\u884c\u5354\u4f1a<\/a><\/p>\n<p><span style=\"font-size: medium; color: #333333;\">\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u4e2d\u5c0f\u4f01\u696d\u57fa\u672c\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u4e2d\u5c0f\u4f01\u696d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001<span style=\"font-size: 16px; color: #333333;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u7b49\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u3001<\/strong><\/span><span style=\"font-size: medium; color: #333333;\"><strong>\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u5b66\u6821\u6cd5\u4eba\u306a\u3069\u3001\u5bfe\u8c61\u7bc4\u56f2\u304c\u3086\u308b\u3084\u304b\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/strong><\/span><\/span><\/span><\/p>\n<p>\u307e\u305f\u3001<span style=\"font-size: medium; color: #333333;\">\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u3068\u3001\u307b\u307c\u540c\u3058\u6d41\u308c\u3067\u4e8b\u696d\u518d\u751f\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u307b\u304b\u3001<\/span><span style=\"font-size: 16px; color: #333333;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u7b49\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u307b\u3046\u304c<\/strong><\/span><span style=\"font-size: medium; color: #333333;\"><strong>\u3001<\/strong><strong>\u65e9\u3044\u307a\u30fc\u30b9\u3067\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<h3 id=\"qoubxanxb88vof11c1xjpj\">2-4.\u4e8b\u696d\u518d\u751fADR\u3092\u5229\u7528<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u4e8b\u696d\u518d\u751fADR<\/span>\uff08\u88c1\u5224\u5916\u7d1b\u4e89\u89e3\u6c7a\u624b\u7d9a\u304d\uff09\u306f\u3001\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<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100%; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u4e8b\u696d\u518d\u751fADR\u5229\u7528\u304c\u691c\u8a0e\u3055\u308c\u308b\u4f1a\u793e<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100.0000%;\">\u30fb\u6bd4\u8f03\u7684\u3001\u4f1a\u793e\u898f\u6a21\u304c\u5927\u304d\u3044<br \/>\n\u30fb\u4e0a\u5834\u3092\u7dad\u6301\u3057\u305f\u3044\uff08\u4e0a\u5834\u4f01\u696d\u306e\u5834\u5408\uff09<br \/>\n\u30fb\u50b5\u6a29\u8005\u304c\u591a\u3044<br \/>\n\u30fb\u6cd5\u7684\u6574\u7406\u306f\u907f\u3051\u305f\u3044\u304c\u3001\u4e2d\u7acb\u7684\u306a\u7b2c\u4e09\u8005\u306b\u3088\u308b\u89e3\u6c7a\u3092\u6c42\u3081\u3066\u3044\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e8b\u696d\u518d\u751fADR\u306f\u3001\u300c\u88c1\u5224\u5916\u7d1b\u4e89\u89e3\u6c7a\u624b\u7d9a\u306e\u5229\u7528\u306e\u4fc3\u9032\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306b\u57fa\u3065\u304f\u5236\u5ea6\u3067\u3001\u79c1\u7684\u6574\u7406\u306e\u3088\u3046\u306a\u67d4\u8edf\u6027\u3084\u30b9\u30d4\u30fc\u30c9\u611f\u3001\u79d8\u533f\u6027\u3092\u6301\u3061\u306a\u304c\u3089\u3001\u7b2c\u4e09\u8005\u6a5f\u95a2\u304c\u95a2\u4e0e\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6cd5\u7684\u6574\u7406\u306e\u3088\u3046\u306a\u516c\u5e73\u6027\u3084\u4e2d\u7acb\u6027\u3092\u6301\u3064\u5236\u5ea6\u3067\u3059\u3002<br \/>\n\u6cd5\u7684\u6574\u7406\u3088\u308a\u3082\u89e3\u6c7a\u307e\u3067\u306e\u671f\u9593\u304c\u77ed\u3044\u307b\u304b\u3001\u3064\u306a\u304e\u878d\u8cc7\u304c\u53d7\u3051\u3084\u3059\u304f\u306a\u308b\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001<strong>\u4e8b\u696d\u518d\u751fADR\u3067\u5408\u610f\u304c\u5f97\u3089\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001<span class=\"f-marker-p\">\u6cd5\u7684\u6574\u7406\u306b\u79fb\u884c<\/span>\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u73fe\u72b6\u3001\u4e8b\u696d\u518d\u751fADR\u3092\u884c\u3046\u7b2c\u4e09\u8005\u6a5f\u95a2\u306f\u3001\u4e8b\u696d\u518d\u751f\u5b9f\u52d9\u5bb6\u5354\u4f1a\uff08JATP\uff09\u306e\u307f\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/turnaround.jp\/index.php\" target=\"_blank\" rel=\"noopener\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u00a0\u4e8b\u696d\u518d\u751f\u5b9f\u52d9\u5bb6\u5354\u4f1a<\/a><\/p>\n<p>\u672c\u5236\u5ea6\u306e\u5229\u7528\u306f\u3001\u4f1a\u793e\u306e\u898f\u6a21\u3084\u696d\u7a2e\u306b\u3088\u308b\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e0a\u5834\u7dad\u6301\u304c\u53ef\u80fd\u3067\u3042\u308b\u307b\u304b\u3001\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308b\u306a\u3069\u306e\u7406\u7531\u306b\u3088\u308a\u3001\u6bd4\u8f03\u7684\u898f\u6a21\u304c\u5927\u304d\u3044\u4f1a\u793e\u304c\u5229\u7528\u3059\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u5229\u7528\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/adr.html\" target=\"_blank\" rel=\"noopener\">\u4e8b\u696d\u518d\u751f\uff21\uff24\uff32\u5236\u5ea6\uff5c\u7d4c\u6e08\u7523\u696d\u7701<\/a><\/p>\n<h3 id=\"gmbpmes2jd5hoetn7c6wc8\">2-5.\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u652f\u63f4\u6a5f\u69cb\uff08REVIC\uff09<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u682a\u5f0f\u4f1a\u793e\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u652f\u63f4\u6a5f\u69cb\uff08REVIC\uff09<\/span>\u306f\u3001\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\u3063\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100%; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u652f\u63f4\u6a5f\u69cb\uff08REVIC\uff09\u306e\u5229\u7528\u304c\u691c\u8a0e\u3055\u308c\u308b\u4f1a\u793e<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100.0000%;\">\u30fb\u6709\u7528\u306a\u7d4c\u55b6\u8cc7\u6e90\u304c\u3042\u308b\u304c\u3001\u904e\u5270\u306a\u50b5\u52d9\u3092\u8ca0\u3063\u3066\u3044\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u682a\u5f0f\u4f1a\u793e\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u652f\u63f4\u6a5f\u69cb\u306f\u3001\u5730\u57df\u6d3b\u6027\u5316\u3084\u4e8b\u696d\u518d\u751f\u306e\u652f\u63f4\u3092\u884c\u3046\u5b98\u6c11\u304c\u5171\u540c\u51fa\u8cc7\u3059\u308b\u4f01\u696d\u3067\u3059\u3002\u91d1\u878d\u6a5f\u95a2\u3084\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306a\u3069\u3068\u9023\u643a\u3057\u3066\u3001\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\u3068\u91d1\u878d\u6a5f\u95a2\u306e\u8abf\u6574\u3092\u884c\u306a\u3063\u305f\u308a\u3001\u50b5\u6a29\u306e\u8cb7\u3044\u53d6\u308a\u306a\u3069\u306b\u3088\u308b\u4e8b\u696d\u518d\u751f\u652f\u63f4\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u652f\u63f4\u6a5f\u69cb\u306f\u6642\u9650\u63aa\u7f6e\u3067\u3042\u308a\u3001<strong>\u8a2d\u7f6e\u671f\u9650\u306f2046\u5e74<\/strong>\u3067\u3059\u3002\uff082025\u5e746\u6708\u73fe\u5728\uff09<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.revic.co.jp\/\" target=\"_blank\" rel=\"noopener\">\u682a\u5f0f\u4f1a\u793e\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u652f\u63f4\u6a5f\u69cb\uff08REVIC\uff09<\/a><\/p>\n<h3 id=\"j2z5a5uwptr1yt2am2fmsz\">2-6.\u7279\u5b9a\u8abf\u505c<\/h3>\n<p><strong>\u7279\u5b9a\u8abf\u505c\u306f\u3001\u88c1\u5224\u6240\u306e\u8abf\u505c\u624b\u7d9a\u304d\u3092\u5229\u7528\u3057\u3066\u3001\u50b5\u6a29\u306e\u8fd4\u6e08\u6761\u4ef6\u3092\u8abf\u6574\u3057\u3001\u4e8b\u696d\u518d\u751f\u3092\u76ee\u6307\u3057\u307e\u3059\u3002<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100%; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u7279\u5b9a\u8abf\u505c\u306e\u5229\u7528\u304c\u691c\u8a0e\u3055\u308c\u308b\u4f1a\u793e<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100.0000%;\">\u30fb\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3057\u3066\u3044\u308b\u304c\u3001\u4e8b\u696d\u306f\u518d\u751f\u306e\u53ef\u80fd\u6027\u304c\u9ad8\u3044<br \/>\n\u30fb\u88c1\u5224\u6240\u306b\u4ecb\u5165\u3057\u3066\u307b\u3057\u3044\u304c\u3001\u6cd5\u7684\u6574\u7406\u307b\u3069\u6642\u9593\u3084\u8cbb\u7528\u3092\u304b\u3051\u305f\u304f\u306a\u3044<br \/>\n\u30fb\u5bfe\u8c61\u3068\u3059\u308b\u50b5\u6a29\u8005\u3092\u7d5e\u308a\u305f\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7279\u5b9a\u8abf\u505c\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u3084\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3092\u5bfe\u8c61\u3068\u3057\u305f\u5236\u5ea6\u3067\u3001<strong><span style=\"color: #e25041;\">\u7c21\u6613\u88c1\u5224\u6240<\/span><\/strong><span style=\"color: #000000;\">\u306b\u7533\u3057\u7acb\u3066\u308b<\/span>\u3053\u3068\u306b\u3088\u308a\u3001\u7279\u5b9a\u8abf\u505c\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u6cd5\u7684\u6574\u7406\u306e\u5834\u5408\u306f\u3001\u3059\u3079\u3066\u306e\u50b5\u6a29\u8005\u304c\u5bfe\u8c61\u3067\u3059\u304c\u3001<strong>\u7279\u5b9a\u8abf\u505c\u306e\u5834\u5408\u306f\u3001<span style=\"color: #e25041;\">\u5bfe\u8c61\u3068\u306a\u308b\u50b5\u6a29\u8005\u3092\u9650\u5b9a<\/span>\u3067\u304d\u308b\u305f\u3081\u3001\u5bfe\u8c61\u5916\u306e\u95a2\u4fc2\u5148\u306b\u4e8b\u696d\u518d\u751f\u306e\u4e8b\u5b9f\u3092\u77e5\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><br \/>\n\u305f\u3060\u3057\u3001\u4fe1\u7528\u60c5\u5831\u6a5f\u95a2\u306b\u306f\u767b\u9332\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u7279\u5b9a\u8abf\u505c\u3092\u7533\u3057\u7acb\u3066\u305f\u4e8b\u5b9f\u3092\u8a18\u8f09\u3057\u305f\u7533\u7acb\u53d7\u7406\u901a\u77e5\u66f8\u3092\u88c1\u5224\u6240\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u50b5\u6a29\u8005\u306f\u3001\u76f4\u63a5\u8fd4\u6e08\u3092\u8feb\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u8cb8\u91d1\u696d\u8005\u4ee5\u5916\u306e\u500b\u4eba\u306e\u50b5\u6a29\u8005\u306a\u3069\u306b\u306f\u3001\u305d\u306e\u52b9\u529b\u306f\u53ca\u3073\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e8b\u696d\u518d\u751f\u306e\u5834\u5408\u306f\u3001\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u306e\u3082\u3068\u4e8b\u524d\u306b\u4e8b\u696d\u518d\u751f\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u3001\u50b5\u6a29\u8005\u306b\u5408\u610f\u3092\u5f97\u305f\u3046\u3048\u3067\u3001\u7279\u5b9a\u8abf\u505c\u3092\u7533\u3057\u7acb\u3066\u308b<strong><span style=\"color: #e25041;\">\u7279\u5b9a\u8abf\u505c\u30b9\u30ad\u30fc\u30e0<\/span><\/strong>\u304c\u5229\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53cc\u65b9\u306e\u5408\u610f\u306b\u3088\u308a\u7279\u5b9a\u8abf\u505c\u304c\u6210\u7acb\u3057\u305f\u5834\u5408\u3001<strong>\u4ea4\u4ed8\u3055\u308c\u305f\u8abf\u505c\u8abf\u66f8\u306b\u306f\u3001\u88c1\u5224\u306e\u78ba\u5b9a\u5224\u6c7a\u3068\u540c\u3058\u52b9\u529b\u3092\u6301\u3061\u307e\u3059<\/strong>\u3002\u8a08\u753b\u901a\u308a\u306b\u5c65\u884c\u3055\u308c\u306a\u3044\u3068\u5f37\u5236\u57f7\u884c\u304c\u884c\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u203b\u7279\u5b9a\u8abf\u505c\u306f\u3001\u88c1\u5224\u6240\u3092\u5229\u7528\u3057\u307e\u3059\u304c\u3001\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<\/p>\n<h2 id=\"i784rr88cyovro1tfmrv1c\">3.\u4e8b\u696d\u518d\u751f\u306e\u6cd5\u7684\u6574\u7406\uff12\u3064\u306e\u624b\u6cd5<\/h2>\n<p>\u4e8b\u696d\u518d\u751f\u306e\u6cd5\u7684\u6574\u7406\u306b\u306f\u3001\u6b21\u306e2\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 27.5246%; background-color: #2969b0;\"><\/td>\n<td style=\"width: 20.0666%; background-color: #2969b0; text-align: center;\"><strong><span style=\"font-size: 14px; color: #ffffff;\">\u5bfe\u8c61<\/span><\/strong><\/td>\n<td style=\"width: 21.1281%; background-color: #2969b0; text-align: center;\"><strong><span style=\"font-size: 14px; color: #ffffff;\">\u7a93\u53e3<\/span><\/strong><\/td>\n<td style=\"width: 16.3773%; background-color: #2969b0; text-align: center;\"><strong><span style=\"font-size: 14px; color: #ffffff;\">\u30b3\u30b9\u30c8<\/span><\/strong><\/td>\n<td style=\"width: 14.8727%; background-color: #2969b0; text-align: center;\"><strong><span style=\"font-size: 14px; color: #ffffff;\">\u671f\u9593<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.5246%; background-color: #efefef; text-align: center;\"><strong><span style=\"font-size: 14px;\">\u6c11\u4e8b\u518d\u751f<\/span><\/strong><\/td>\n<td style=\"width: 20.0666%;\"><span style=\"font-size: 14px;\">\u6cd5\u4eba\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306a\u3069<\/span><\/td>\n<td style=\"width: 21.1281%; text-align: center;\"><span style=\"font-size: 14px;\">\u5730\u65b9\u88c1\u5224\u6240<\/span><\/td>\n<td style=\"width: 16.3773%; text-align: center;\"><span style=\"font-size: 18px;\">\u00d7<\/span><\/td>\n<td style=\"width: 14.8727%; text-align: center;\"><span style=\"font-size: 18px;\">\u00d7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.5246%; background-color: #efefef; text-align: center;\"><strong><span style=\"font-size: 14px;\">\u4f1a\u793e\u66f4\u751f<\/span><\/strong><\/td>\n<td style=\"width: 20.0666%;\"><span style=\"font-size: 14px;\">\u682a\u5f0f\u4f1a\u793e\u306e\u307f<\/span><\/td>\n<td style=\"width: 21.1281%; text-align: center;\"><span style=\"font-size: 14px;\">\u5730\u65b9\u88c1\u5224\u6240<\/span><\/td>\n<td style=\"width: 16.3773%; text-align: center;\"><span style=\"font-size: 18px;\">\u00d7<\/span><\/td>\n<td style=\"width: 14.8727%; text-align: center;\"><span style=\"font-size: 18px;\">\u00d7<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u6cd5\u7684\u6574\u7406\u3092\u884c\u3046\u3068\u3001\u5b98\u5831\u306a\u3069\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/strong>\u53d6\u5f15\u5148\u306a\u3069\u306e\u95a2\u4fc2\u8005\u306b\u4e8b\u696d\u518d\u751f\u3092\u77e5\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308b\u305f\u3081\u3001\u4f1a\u793e\u306e\u4fe1\u7528\u306b\u5f71\u97ff\u304c\u51fa\u308b\u3053\u3068\u306f\u5426\u3081\u307e\u305b\u3093\u3002<\/p>\n<p><strong><span class=\"f-marker-p\">\u306a\u304a\u3001\u6cd5\u7684\u6574\u7406\u306f\u3001\u5f01\u8b77\u58eb\u304c\u4ecb\u5165\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/span><\/strong><\/p>\n<h3 id=\"yaz9x4sgasjv12k7s49qk8\">3-1.\u6c11\u4e8b\u518d\u751f<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u6c11\u4e8b\u518d\u751f<\/span>\u306f\u6cd5\u7684\u6574\u7406\u306e\u3072\u3068\u3064\u3067\u3001\u6c11\u4e8b\u518d\u751f\u6cd5\u306b\u5247\u308a\u3001\u88c1\u5224\u6240\u306e\u76e3\u7763\u4e0b\u3067\u4e8b\u696d\u518d\u751f\u3092\u76ee\u6307\u3057\u307e\u3059\u3002<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100%; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u6c11\u4e8b\u518d\u751f<\/span><\/strong><strong><span style=\"color: #ffffff;\">\u306e\u5229\u7528\u304c\u691c\u8a0e\u3055\u308c\u308b\u4f1a\u793e<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100.0000%;\">\u30fb\u6cd5\u7684\u6574\u7406\u3092\u5229\u7528\u3057\u305f\u3044\u4e2d\u5c0f\u4f01\u696d<br \/>\n\u30fb\u88c1\u5224\u6240\u306b\u95a2\u4e0e\u3057\u3066\u307b\u3057\u3044<br \/>\n\u30fb\u3059\u3079\u3066\u306e\u50b5\u6a29\u8005\u306e\u5408\u610f\u3092\u5f97\u308b\u3053\u3068\u304c\u96e3\u3057\u3044<br \/>\n\u30fb\u7d4c\u55b6\u3092\u7d99\u7d9a\u3057\u305f\u3044<br \/>\n\u30fb\u6c11\u4e8b\u518d\u751f\u5f8c\u306e\u4e8b\u696d\u7d99\u7d9a\u306e\u8cc7\u91d1\u3092\u78ba\u4fdd\u3057\u305f\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6c11\u4e8b\u518d\u751f\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7d4c\u55b6\u9663\u306e\u4e3b\u5c0e\u6a29\u3092\u7dad\u6301\u3067\u304d\u308b\u307b\u304b\u3001\u5f93\u696d\u54e1\u306e\u96c7\u7528\u7dad\u6301\u3084\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u7d99\u7d9a\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001<span style=\"font-size: 16px; color: #333333;\">\u76e3\u7763\u59d4\u54e1\u304c\u9078\u4efb\u3055\u308c\u307e\u3059\u304c\u3001<\/span>\u8ca1\u7523\u306e\u7ba1\u7406\u51e6\u5206\u6a29\u306f\u3001\u50b5\u52d9\u8005\u81ea\u8eab\u304c\u6301\u3064\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u79c1\u7684\u6574\u7406\u3068\u306f\u7570\u306a\u308a\u3001\u3059\u3079\u3066\u306e\u50b5\u6a29\u8005\u304c\u540c\u610f\u3059\u308b\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002\u4e8b\u696d\u518d\u751f\u8a08\u753b\u6848\u306e\u63a1\u6c7a\u306f\u3001\u591a\u6570\u6c7a\u3067\u6c7a\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u5f15\u304d\u7d9a\u304d\u682a\u4e3b\u306e\u6a29\u5229\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"1adjtifeg6ebu1h99x4cg\">3-2.\u4f1a\u793e\u66f4\u751f<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u4f1a\u793e\u66f4\u751f<\/span>\u306f\u3001<\/strong><strong>\u4f1a\u793e\u66f4\u751f\u6cd5\u306b\u57fa\u3065\u3044\u305f\u5236\u5ea6\u3067\u3001\u66f4<\/strong><strong>\u751f\u7ba1\u8ca1\u4eba\u306e\u4e3b\u5c0e\u306e\u3082\u3068\u3067\u4e8b\u696d\u518d\u751f\u304c\u884c\u308f\u308c\u307e\u3059\u3002<span class=\"f-marker-p\">\u682a\u5f0f\u4f1a\u793e\u306e\u307f<\/span>\u304c\u5229\u7528\u3067\u304d\u308b\u5f37\u529b\u306a\u624b\u7d9a\u304d\u3067\u3042\u308a\u3001\u4e0a\u5834\u4f01\u696d\u306a\u3069\u306e\u898f\u6a21\u304c\u5927\u304d\u304f\u5f71\u97ff\u529b\u304c\u5f37\u3044\u4f1a\u793e\u304c\u5229\u7528\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100%; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u4f1a\u793e\u66f4\u751f\u306e\u5229\u7528\u304c\u691c\u8a0e\u3055\u308c\u308b\u4f1a\u793e<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100.0000%;\">\u30fb\u516c\u76ca\u6027\u3084\u793e\u4f1a\u7684\u5f71\u97ff\u304c\u5927\u304d\u3044\u4f1a\u793e<br \/>\n\u30fb\u4e0a\u5834\u4f1a\u793e\u306a\u3069\u5927\u898f\u6a21\u306a\u4f1a\u793e<br \/>\n\u30fb\u50b5\u6a29\u8005\u306e\u5229\u5bb3\u69cb\u9020\u304c\u8907\u96d1\u306b\u306a\u3063\u3066\u3044\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f1a\u793e\u66f4\u751f\u3067\u306f\u3001\u7d4c\u55b6\u6a29\u3084\u4f1a\u793e\u306e\u8ca1\u7523\u306e\u7ba1\u7406\u51e6\u5206\u6a29\u304c\u66f4\u751f\u7ba1\u8ca1\u4eba\u3078\u79fb\u8ee2\u3057\u3001\u7d4c\u55b6\u9663\u306f\u9000\u4efb\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u307e\u305f\u3001\u65e2\u5b58\u306e\u682a\u4e3b\u306f\u6a29\u5229\u3092\u5931\u3044\u3001\u5f93\u696d\u54e1\u306e\u6574\u7406\u89e3\u96c7\u304c\u884c\u308f\u308c\u308b\u30b1\u30fc\u30b9\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u4f1a\u793e\u66f4\u751f\u306f\u591a\u984d\u306e\u8cbb\u7528\u304c\u304b\u304b\u308b\u307b\u304b\u3001\u518d\u751f\u307e\u3067\u306b\u306f\u6570\u5e74\u3092\u8981\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"cjr7qx7uhfufhxo0z84b7t\">4.\u518d\u751f\u578bM&amp;A3\u3064\u306e\u624b\u6cd5<\/h2>\n<p><strong>M&amp;A\u306b\u3088\u308a\u4e8b\u696d\u518d\u751f\u3092\u76ee\u6307\u3059\u3053\u3068\u3092\u3001\u518d\u751f\u578bM&amp;A\u3068\u3044\u3044\u307e\u3059\u3002<\/strong><br \/>\n\u518d\u751f\u578bM&amp;A\u306f\u3001\u5fc5\u305a\u3057\u3082\u5358\u72ec\u3067\u884c\u308f\u308c\u308b\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\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e8b\u696d\u518d\u751f\u3067\u7528\u3044\u3089\u308c\u308b\u518d\u751f\u578bM&amp;A\u306e\u624b\u6cd5\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e3\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u4e8b\u696d\u8b72\u6e21\u65b9\u5f0f<\/strong><\/li>\n<li><strong>\u4f1a\u793e\u5206\u5272\u65b9\u5f0f<\/strong><\/li>\n<li><strong>\u7b2c\u4e8c\u4f1a\u793e\u65b9\u5f0f<\/strong><\/li>\n<\/ul>\n<\/div>\n<p><strong><span style=\"color: #000000;\"><span class=\"f-marker-p\">\u518d\u751f\u578bM&amp;A\u306f\u3001\u4e8b\u696d\u518d\u751f\u306e\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u3092\u53d7\u3051\u306a\u304c\u3089\u884c\u308f\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/span><\/span><\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100%; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u518d\u751f\u578bM&amp;A\u304c\u691c\u8a0e\u3055\u308c\u308b\u4f1a\u793e<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100.0000%;\">\u30fb\u4e8b\u696d\u306b\u4fa1\u5024\u306f\u3042\u308b\u304c\u3001\u7d4c\u55b6\u3084\u8ca1\u52d9\u9762\u306b\u5927\u304d\u306a\u554f\u984c\u3092\u62b1\u3048\u3066\u3044\u308b<br \/>\n\u30fb\u8cb7\u53ce\u3059\u308b\u5074\u306b\u3082\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"81niel8ldwu7h0f3jtu2sj\">4-1.\u4e8b\u696d\u8b72\u6e21\u65b9\u5f0f<\/h3>\n<p>\n<strong>\u4e8b\u696d\u8b72\u6e21\u65b9\u5f0f\u306f\u3001\u4f1a\u793e\u6cd5\u306b\u5247\u308a\u3001\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\u5951\u7d04\u306a\u3069\u306f\u500b\u5225\u3067\u627f\u7d99\u3059\u308b\u305f\u3081\u3001\u67d4\u8edf\u306a\u627f\u7d99\u304c\u53ef\u80fd\u3067\u3059\u3002<\/strong><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/12\/4vp4tukok9p-86c9ed454cc1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u8cc7\u7523\u3084\u5951\u7d04\u3001\u8ca0\u50b5\u306a\u3069\u306e\u8b72\u6e21\u3059\u308b\u5185\u5bb9\u306f\u3001\u500b\u5225\u306b\u5354\u8b70\u3057\u6c7a\u5b9a\u3057\u307e\u3059\u3002<br \/>\n\u539f\u5247\u3068\u3057\u3066\u4e8b\u696d\u306e\u58f2\u5374\u76ca\u304c\u73fe\u91d1\u3067\u5f97\u3089\u308c\u308b\u305f\u3081\u3001\u4e8b\u696d\u8cc7\u91d1\u3084\u50b5\u5238\u306e\u8fd4\u6e08\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u4e8b\u696d\u8b72\u6e21\u3092\u884c\u3046\u5834\u5408\u3001\u305d\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f<\/strong><strong>\u682a\u4e3b\u7dcf\u4f1a\u3067\u7279\u5225\u6c7a\u8b70\u306b\u3088\u308b\u627f\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<h3 id=\"a7oux0w4w46h92z25cv3tn\">4-2.\u4f1a\u793e\u5206\u5272\u65b9\u5f0f<\/h3>\n<p>\n<strong>\u4f1a\u793e\u5206\u5272\u65b9\u5f0f\u306f\u3001\u4f1a\u793e\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u7d44\u7e54\u518d\u7de8\u306e\u4e00\u3064\u3067\u3001\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\u3001\u4e8b\u696d\u306b\u95a2\u3059\u308b\u6a29\u5229\u7fa9\u52d9\u3092\u5305\u62ec\u7684\u306b\u627f\u7d99\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/12\/c2i123tj7h-43cb8b46e35d.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u5206\u5272\u4f1a\u793e\u304b\u3089\u3001\u627f\u7d99\u4f1a\u793e\u304c\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u306e\u6a29\u5229\u30fb\u7fa9\u52d9\u306e\u3059\u3079\u3066\u3092\u627f\u7d99\u3059\u308b\u5305\u62ec\u627f\u7d99\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u696d\u7a2e\u306b\u3088\u3063\u3066\u306f\u4e8b\u696d\u306b\u5fc5\u8981\u306a\u8a31\u8a8d\u53ef\u3082\u627f\u7d99\u3067\u304d\u308b\u305f\u3081\u30b9\u30e0\u30fc\u30ba\u306a\u4e8b\u696d\u306e\u79fb\u8ee2\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u4e8b\u696d\u627f\u7d99\u306e\u5bfe\u4fa1\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u682a\u5f0f\u306b\u3088\u308a\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u5206\u5272\u65b9\u5f0f\u306f\u3001\u627f\u7d99\u5f8c\u3001\u5206\u5272\u4f1a\u793e\uff08\u5143\u306e\u4f1a\u793e\uff09\u306f\u6e05\u7b97\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<strong>\u4f1a\u793e\u3067\u306f\u306a\u304f\u3001<\/strong><strong>\u4e8b\u696d<\/strong>\u3092\u6b8b\u3059\u624b\u6bb5\u3068\u3057\u3066\u591a\u304f\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u65e2\u5b58\u306e\u4f1a\u793e\u306b\u627f\u7d99\u3059\u308b\u3053\u3068\u3092<strong>\u5438\u53ce\u5206\u5272<\/strong>\u3001\u65b0\u898f\u306b\u7acb\u3061\u4e0a\u3052\u305f\u4f1a\u793e\u306b\u627f\u7d99\u3059\u308b\u3053\u3068\u3092<strong>\u65b0\u8a2d\u5206\u5272<\/strong>\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u306a\u304a\u3001\u4f1a\u793e\u5206\u5272\u65b9\u5f0f\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u3067\u7279\u5225\u6c7a\u8b70\u306b\u3088\u308b\u627f\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<h3 id=\"tw1i9eb1sml0ru1k14qx\">4-3.\u7b2c\u4e8c\u4f1a\u793e\u65b9\u5f0f<\/h3>\n<p><strong>\u7b2c\u4e8c\u4f1a\u793e\u65b9\u5f0f<\/strong><strong>\u306f\u3001<\/strong><strong>\u65b0\u3057\u304f\u8a2d\u7acb\u3057\u305f\u4f1a\u793e\u3001\u3082\u3057\u304f\u306f\u65e2\u5b58\u306e\u4f1a\u793e\u306b\u63a1\u7b97\u6027\u304c\u3042\u308b\u4e8b\u696d\u3092\u79fb\u8ee2\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/strong><br \/>\n\u4e8b\u696d\u306e\u8b72\u6e21\u5f8c\u3001\u5143\u306e\u4f1a\u793e\u306f\u6e05\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/12\/fwfs4z75feq-7e140e8df8a5.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u50b5\u52d9\u306f\u3001\u5143\u306e\u4f1a\u793e\u306b\u6b8b\u3057\u305f\u5f62\u3067\u6e05\u7b97\u3059\u308b\u305f\u3081\u3001\u50b5\u52d9\u304b\u3089\u89e3\u653e\u3055\u308c\u305f\u5f62\u3067\u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u4e00\u65b9\u3067\u3001\u9069\u6b63\u306a\u65b9\u6cd5\u3067\u884c\u308f\u306a\u3044\u3068\u8a50\u5bb3\u884c\u70ba\uff08\u50b5\u52d9\u8005\u304c\u50b5\u6a29\u8005\u306b\u640d\u5bb3\u3092\u4e0e\u3048\u308b\u3053\u3068\u3092\u627f\u77e5\u3067\u3001\u81ea\u8eab\u306e\u8ca1\u7523\u3092\u6e1b\u5c11\u3055\u305b\u308b\u884c\u70ba\uff09\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"qqf9ehe4mflzxs53siz5k\">5.\u4e8b\u696d\u518d\u751f\u3067\u9078\u629e\u3059\u3079\u304d\u624b\u6cd5\u3068\u306f\uff1f<\/h2>\n<p>\u5fa1\u793e\u306e\u4e8b\u696d\u518d\u751f\u3067\u306f\u3001\u3069\u306e\u624b\u6cd5\u304c\u9069\u5207\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u8cc7\u91d1\u30b7\u30e7\u30fc\u30c8\u307e\u3067\u306e\u671f\u9593\u3092\u30d9\u30fc\u30b9\u306b\u624b\u6cd5\u3092\u9078\u629e\u3059\u308b\u65b9\u6cd5\u306e\u4e00\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u3042\u304f\u307e\u3067\u3082\u4e8b\u696d\u518d\u751f\u306e\u624b\u6cd5\u9078\u629e\u306e\u4e00\u4f8b\u3067\u3042\u308a\u3001\u5b9f\u969b\u306b\u53d6\u308a\u5165\u308c\u308b\u3079\u304d\u624b\u6cd5\u306f\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"uqavk8l2999wow6iv25cr\">5-1.\u8cc7\u91d1\u30b7\u30e7\u30fc\u30c8\u307e\u30673\u30f6\u6708\u3092\u5207\u3063\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p><strong>\u8cc7\u91d1\u30b7\u30e7\u30fc\u30c8\u307e\u30673\u30f6\u6708\u3092\u5207\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u4e8b\u696d\u3092\u7d99\u7d9a\u3067\u304d\u308b\u898b\u8fbc\u307f\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u304c\u6700\u521d\u306e\u9078\u629e\u80a2\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p><strong><span style=\"color: #e25041;\">\u306a\u304a\u3001\u8cc7\u91d1\u30b7\u30e7\u30fc\u30c8\u307e\u3067\u6642\u9593\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u65e9\u6025\u306b\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><strong>\u200b<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/12\/g8cuyfn6o-1de7906d593b.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/strong><\/p>\n<h4 id=\"lbfg6jq3gxcprx58xqxug\">\u2460\u4e8b\u696d\u3092\u7d99\u7d9a\u3067\u304d\u308b\u898b\u8fbc\u307f\u304c\u3042\u308b<\/h4>\n<p>\u4e8b\u696d\u81ea\u4f53\u306b\u7a3c\u3050\u529b\u304c\u3042\u308a\u3001\u8cc7\u91d1\u9762\u306e\u554f\u984c\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u3067\u4e8b\u696d\u3092\u56de\u5fa9\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u5834\u5408\u3001<strong><span style=\"color: #e25041;\">\u7279\u5b9a\u8abf\u505c<\/span><\/strong>\u3068<strong><span style=\"color: #e25041;\">\u6c11\u4e8b\u518d\u751f<\/span><\/strong>\u304c\u691c\u8a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3069\u3061\u3089\u3082\u7533\u7acb\u3066\u3092\u884c\u3044\u3001\u88c1\u5224\u6240\u306b\u53d7\u7406\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u50b5\u6a29\u8005\u304b\u3089\u306e\u53d6\u7acb\u3066\u3092\u6b62\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u7279\u5b9a\u8abf\u505c\u306f\u3001\u4efb\u610f\u7684\u306a\u8981\u7d20\u304c\u5f37\u304f\u3001\u50b5\u6a29\u8005\u306e\u540c\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u305f\u3081\u3001\u50b5\u6a29\u8005\u306e\u5354\u529b\u304c\u5f97\u3089\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u6cd5\u7684\u5f37\u5236\u529b\u304c\u3042\u308b\u6c11\u4e8b\u518d\u751f\u3082\u8996\u91ce\u306b\u5165\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6c11\u4e8b\u518d\u751f\u306f\u591a\u984d\u306e\u8cbb\u7528\u3092\u5fc5\u8981\u3059\u308b\u305f\u3081\u3001\u305d\u306e\u8cbb\u7528\u306e\u652f\u6255\u3044\u304c\u53ef\u80fd\u3067\u3042\u308b\u304b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 id=\"f0l4nd9lf4nlulcfcup2k\">\u2461\u4e8b\u696d\u3092\u7d99\u7d9a\u3067\u304d\u308b\u898b\u8fbc\u307f\u304c\u306a\u3044<\/h4>\n<p>\n\u4e8b\u696d\u5168\u4f53\u306e\u7d99\u7d9a\u304c\u96e3\u3057\u3044\u5834\u5408\u3067\u3082\u3001\u512a\u826f\u4e8b\u696d\u304c\u3042\u308c\u3070\u3001\u300c<a href=\"#cjr7qx7uhfufhxo0z84b7t\" target=\"_self\">\u7b2c4\u7ae0 \u518d\u751f\u578bM&amp;A\u306e\u624b\u6cd5<\/a>\u300d\u3067\u89e3\u8aac\u3057\u305f\u901a\u308a\u3001<strong><span style=\"color: #e25041;\">\u518d\u751f\u578bM&amp;A<\/span><\/strong>\u306b\u3088\u308a\u3001\u305d\u306e\u4e8b\u696d\u3060\u3051\u3092\u6b8b\u3059\u3053\u3068\u3082\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u3001\u512a\u826f\u4e8b\u696d\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u7834\u7523\u3082\u8996\u91ce\u306b\u5165\u308c\u308b\u3053\u3068\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"4kr17fxzv7khd9055szmec\">5-2.\u8cc7\u91d1\u30b7\u30e7\u30fc\u30c8\u307e\u30673\u30f6\u6708\u4ee5\u4e0a\u3042\u308b\u5834\u5408<\/h3>\n<p><strong>\u8cc7\u91d1\u30b7\u30e7\u30fc\u30c8\u307e\u30673\u30f6\u6708\u4ee5\u4e0a\u306e\u4f59\u88d5\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u50b5\u6a29\u8005\u304c\u5354\u529b\u7684\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u304c\u6700\u521d\u306e\u9078\u629e\u80a2\u306b\u306a\u308a\u307e\u3059<\/strong><strong>\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/12\/6fyqau7cqz-76fa659fb349.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4 id=\"sied13a874hyayhfb2ehao\">\u2460\u50b5\u6a29\u8005\u304c\u5354\u529b\u7684<\/h4>\n<p>\u50b5\u6a29\u8005\u304c\u5354\u529b\u7684\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u300c\u4f55\u3092\u512a\u5148\u3059\u308b\u304b\u300d\u3067\u4e8b\u696d\u518d\u751f\u306e\u65b9\u6cd5\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u4e8b\u696d\u518d\u751f\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u3067\u304d\u308b\u3060\u3051\u77e5\u3089\u308c\u305f\u304f\u306a\u3044<\/strong><br \/>\n\u7279\u5b9a\u306e\u50b5\u6a29\u8005\u3068\u76f4\u63a5\u4ea4\u6e09\u3059\u308b\u3053\u3068\u3067\u89e3\u6c7a\u306b\u5c0e\u304f\u3001<strong><span style=\"color: #e25041;\">\u4efb\u610f\u6574\u7406<\/span><\/strong>\u304c\u6700\u9069\u3067\u3059\u3002<\/p>\n<\/li>\n<li><strong>\u516c\u7684\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u30b3\u30b9\u30c8\u3092\u6291\u3048\u305f\u3044<\/strong><br \/>\n<span style=\"font-size: 16px; color: #e25041;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u6d3b\u6027\u5316\u5354\u8b70\u4f1a<\/strong><\/span><span style=\"font-size: 16px; color: #333333;\">\u3001\u3082\u3057\u304f\u306f\u540c\u3058\u6d41\u308c\u3067\u518d\u751f\u304c\u3067\u304d\u308b<\/span><span style=\"font-size: 16px; color: #e25041;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u7b49\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/strong><\/span><span style=\"font-size: 16px; color: #333333;\">\u306e\u5229\u7528\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u516c\u7684\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u308b\u305f\u3081\u3001\u6bd4\u8f03\u7684\u30b3\u30b9\u30c8\u3092\u6291\u3048\u305f\u518d\u751f\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<\/li>\n<li><strong>\u4f1a\u793e\u898f\u6a21\u304c\u5927\u304d\u304f\u3001\u4e2d\u7acb\u7684\u306a\u89e3\u6c7a\u3092\u671b\u3093\u3067\u3044\u308b<\/strong><br \/>\n\u6bd4\u8f03\u7684\u4f1a\u793e\u898f\u6a21\u304c\u5927\u304d\u304f\u3001\u6cd5\u7684\u6574\u7406\u306e\u3088\u3046\u306a<span style=\"font-size: 16px; color: #333333;\">\u516c\u5e73\u6027\u3084\u4e2d\u7acb\u6027\u3092\u6c42\u3081\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u6cd5\u7684\u6574\u7406\u306f\u907f\u3051\u305f\u3044\u5834\u5408\u306f\u3001<\/span><span style=\"font-size: 16px; color: #e25041;\"><strong>\u4e8b\u696d\u518d\u751fADR<\/strong><\/span><span style=\"font-size: 16px; color: #333333;\">\u304c\u8996\u91ce\u306b\u5165\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/li>\n<li><strong>\u6709\u7528\u306a\u7d4c\u55b6\u8cc7\u6e90\u304c\u3042\u308b<\/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\u5834\u5408\u306f\u3001<strong><span style=\"color: #e25041;\">\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u652f\u63f4\u6a5f\u69cb\uff08REVIC\uff09<\/span><\/strong>\u306e\u5229\u7528\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u652f\u63f4\u6a5f\u69cb\uff08REVIC\uff09\u306f\u8a2d\u7f6e\u671f\u9650\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<h4 id=\"iu9me1e907pmd32ebqhefr\">\u2461\u50b5\u6a29\u8005\u304c\u5354\u529b\u7684\u3067\u306f\u306a\u3044<\/h4>\n<p>\u50b5\u6a29\u8005\u304c\u5354\u529b\u7684\u3067\u306a\u3044\u5834\u5408\u306f\u3001\u5bfe\u5fdc\u65b9\u91dd\u3067\u4e8b\u696d\u518d\u751f\u306e\u65b9\u6cd5\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u3067\u304d\u308b\u3060\u3051\u4ea4\u6e09\u3067\u89e3\u6c7a\u3057\u305f\u3044<\/strong><br \/>\n\u50b5\u6a29\u8005\u3068\u306e\u4ea4\u6e09\u304c\u96e3\u822a\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u3082\u306e\u306e\u3001\u6cd5\u7684\u6574\u7406\u3092\u907f\u3051\u3001\u3067\u304d\u308b\u3060\u3051\u4ea4\u6e09\u3067\u89e3\u6c7a\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u88c1\u5224\u6240\u304c\u4ecb\u5165\u3059\u308b<strong><span style=\"color: #e25041;\">\u7279\u5b9a\u8abf\u505c<\/span><\/strong>\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u6cd5\u7684\u6574\u7406\u307b\u3069\u306e\u5f37\u5236\u529b\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/li>\n<li><strong>\u4e8b\u696d\u8b72\u6e21\u3082\u691c\u8a0e<\/strong><br \/>\n\u4e8b\u696d\u8b72\u6e21\u3092\u8996\u91ce\u306b\u5165\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001<strong><span style=\"color: #e25041;\">\u518d\u751f\u578bM&amp;A<\/span><\/strong>\u3082\u691c\u8a0e\u306e\u4f59\u5730\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/li>\n<li><strong>\u6cd5\u7684\u5f37\u5236\u529b\u304c\u5fc5\u8981<\/strong><br \/>\n\u79c1\u7684\u6574\u7406\u306a\u3069\u3067\u89e3\u6c7a\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001<strong><span style=\"color: #e25041;\">\u6c11\u4e8b\u518d\u751f<\/span><\/strong>\u3084<span style=\"color: #e25041;\"><strong>\u4f1a\u793e\u66f4\u751f<\/strong><\/span>\u306a\u3069\u306e<strong>\u6cd5\u7684\u6574\u7406<\/strong>\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<br \/>\n\u5927\u4f1a\u793e\u3084\u4e0a\u5834\u4f01\u696d\u306e\u5834\u5408\u306f\u4f1a\u793e\u66f4\u751f\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u6c11\u4e8b\u518d\u751f\u304c\u9078\u629e\u80a2\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u6cd5\u7684\u6574\u7406\u306b\u306f\u3001\u5f37\u5236\u529b\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001\u8cbb\u7528\u304c\u304b\u304b\u308b\u3001\u4e8b\u696d\u518d\u751f\u3057\u3066\u3044\u308b\u4e8b\u5b9f\u304c\u516c\u8868\u3055\u308c\u308b\u306a\u3069\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u305f\u3081\u3001\u5c02\u9580\u5bb6\u3068\u76f8\u8ac7\u306e\u4e0a\u3067\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2 id=\"fup83bsfded505sb005eir\">6.\u4e8b\u696d\u518d\u751f\u306e\u304a\u60a9\u307f\u306f\u3001\u8fbb\u30fb\u672c\u90f7FAS\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/h2>\n<p><a href=\"https:\/\/www.ht-fas.co.jp\/\" target=\"_blank\" rel=\"noopener\"><strong>\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e<\/strong><\/a>\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<\/p>\n<p>\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\u306b\u6700\u9069\u306a\u3054\u63d0\u6848\u3092\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/12\/zyrpzhgqqwg-ecf51ead917a.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/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><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/12\/714ujRKISv6GtbpgEJosNWLQx-1760246197.jpg\" 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>\u5fa1\u793e\u304c\u4e8b\u696d\u518d\u751f\u3092\u6210\u529f\u3055\u305b\u305f\u5f8c\u3082\u3001<strong>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3088\u308b\u7d4c\u55b6\u30b5\u30dd\u30fc\u30c8<\/strong>\u306e\u307b\u304b\u3001<strong>\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\u306b\u3088\u308b\u30d0\u30c3\u30af\u30a2\u30c3\u30d7<\/strong>\u3067\u672b\u6c38\u3044\u4f34\u8d70\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u518d\u751f\u306b\u304a\u60a9\u307f\u306e\u65b9\u306f\u3001<a href=\"https:\/\/www.ht-fas.co.jp\/\" target=\"_blank\" 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