{"id":2138,"date":"2025-12-24T10:00:50","date_gmt":"2025-12-24T01:00:50","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2138"},"modified":"2025-12-19T11:01:30","modified_gmt":"2025-12-19T02:01:30","slug":"civil-rehabilitation-flow","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/civil-rehabilitation-flow","title":{"rendered":"\u6c11\u4e8b\u518d\u751f\u306f\u4f55\u304b\u3089\u59cb\u3081\u308b\uff1f\u624b\u7d9a\u304d\u306e\u6d41\u308c\u309210\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u89e3\u8aac\uff01"},"content":{"rendered":"<p><strong>\u300c\u4f1a\u793e\u304c\u5012\u7523\u3057\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u306a\u3044\u2026\u2026\u300d<\/strong><\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u307e\u308c\u3066\u3044\u308b\u65b9\u306e\u4e2d\u306b\u306f\u3001\u305d\u3093\u306a\u4e0d\u5b89\u306b\u82db\u307e\u308c\u3066\u3044\u308b\u65b9\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u305d\u3093\u306a\u72b6\u6cc1\u3067\u3001\u9078\u629e\u80a2\u306e\u3072\u3068\u3064\u3068\u306a\u308b\u306e\u304c<strong><span style=\"color: #e25041;\">\u6c11\u4e8b\u518d\u751f<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u6c11\u4e8b\u518d\u751f\u306f\u3001\u6cd5\u7684\u6574\u7406\u306e\u624b\u6cd5\u306e\u3072\u3068\u3064\u3067\u3001\u88c1\u5224\u6240\u306e\u4ecb\u5165\u306b\u3088\u308a\u5012\u7523\u3092\u56de\u907f\u3057\u3001\u50b5\u52d9\u306e\u6e1b\u984d\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u4e8b\u696d\u306e\u518d\u751f\u3092\u76ee\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6c11\u4e8b\u518d\u751f\u306e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u300110\u6bb5\u968e\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>1.\u6c11\u4e8b\u518d\u751f\u306e\u6d41\u308c10\u306e\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p>\u6c11\u4e8b\u518d\u751f\u306f\u300110\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/12\/hj66ue9pxb4-70b6a7dd57e8.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001\u5404\u624b\u7d9a\u304d\u306b\u304b\u304b\u308b\u671f\u9593\u306f\u3001\u88c1\u5224\u6240\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u624b\u7d9a\u304d\u306e\u969b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u88c1\u5224\u6240\u306b\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>1-1.\u6c11\u4e8b\u518d\u751f\u306e\u6d41\u308c\uff1a\u6e96\u5099\uff5e\u958b\u59cb\u6c7a\u5b9a<\/h3>\n<p>\u6c11\u4e8b\u518d\u751f\u306e\u6e96\u5099\u304b\u3089\u958b\u59cb\u6c7a\u5b9a\u307e\u3067\u306f\u30014\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/12\/yqme5ircxj-83d2a0dbfd16.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4>STEP\uff11\uff1a\u5c02\u9580\u5bb6\u3084\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7<\/h4>\n<p><strong>\u6cd5\u4eba\u306e\u6c11\u4e8b\u518d\u751f\u306f\u3001<span class=\"f-marker-p\">\u4e8b\u696d\u518d\u751f\u7b49\u306e\u5c02\u9580\u5bb6\u3084\u6c11\u4e8b\u518d\u751f\u306b\u304f\u308f\u3057\u3044\u5f01\u8b77\u58eb<\/span>\u306b\u76f8\u8ac7\u3059\u308b\u3068\u3053\u308d\u304b\u3089\u30b9\u30bf\u30fc\u30c8\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u6cd5\u5f8b\u4e0a\u306f\u3001\u7d4c\u55b6\u8005\u304c\u6c11\u4e8b\u518d\u751f\u3092\u7533\u7acb\u3066\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u624b\u7d9a\u304d\u304c\u7169\u96d1\u3067\u3042\u308b\u307b\u304b\u3001\u6cd5\u7684\u306a\u77e5\u8b58\u304c\u6c42\u3081\u3089\u308c\u308b\u4ea4\u6e09\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u4ee3\u7406\u4ea4\u6e09\u306f\u5f01\u8b77\u58eb\u306e\u307f\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001<strong>\u5b9f\u52d9\u4e0a\u306f\u5f01\u8b77\u58eb\u304c\u5fc5\u9808<\/strong>\u3067\u3042\u308b\u3068\u8003\u3048\u305f\u307b\u3046\u304c\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u307e\u305a\u306f\u6c11\u4e8b\u518d\u751f\u306b\u5f37\u3044\u5f01\u8b77\u58eb\u3001\u3082\u3057\u304f\u306f<span style=\"font-size: 16px; color: #333333;\">\u5f01\u8b77\u58eb\u3068\u9023\u643a\u304c\u53d6\u308c\u308b<span style=\"font-size: 16px; color: #333333;\">\u4e8b\u696d\u518d\u751f\u7b49\u306e\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u304c\u73fe\u5b9f\u7684\u3067\u3059\u3002<\/span><\/span><\/p>\n<p>\u305f\u3060\u3057\u3001\u5c02\u9580\u5bb6\u306a\u3069\u306e\u76f8\u8ac7\u306e\u4e0a\u3001\u300c\u305d\u3082\u305d\u3082\u81ea\u793e\u306e\u72b6\u6cc1\u306b\u6c11\u4e8b\u518d\u751f\u304c\u9069\u5207\u304b\u300d\u3068\u3044\u3046\u691c\u8a0e\u306f\u3001\u5145\u5206\u306b\u884c\u3046\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong><span style=\"font-size: 18px;\">\u3010STEP\uff11\uff1a<\/span><\/strong><strong><span style=\"font-size: 18px;\">\u3042\u306a\u305f\u304c\u3059\u3079\u304d\u3053\u3068\u3011<\/span><\/strong><\/p>\n<ul>\n<li><strong>\u6c11\u4e8b\u518d\u751f\u306b\u5f37\u3044\u5c02\u9580\u5bb6\u3084\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3059\u308b<\/strong><\/li>\n<li><strong>\u5c02\u9580\u5bb6\u30fb\u5f01\u8b77\u58eb\u3068\u81ea\u793e\u306b\u6700\u9069\u306a\u9078\u629e\u80a2\u304c\u300c\u6c11\u4e8b\u518d\u751f\u300d\u3067\u3042\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b<\/strong><\/li>\n<li><strong>\u5c02\u9580\u5bb6\u3084\u5f01\u8b77\u58eb\u306e\u8cbb\u7528\u3092\u542b\u3081\u305f\u4f9d\u983c\u6761\u4ef6\u3092\u78ba\u8a8d\u3092\u3059\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<h4>STEP\uff12\uff1a\u6c11\u4e8b\u518d\u751f\u7533\u7acb\u3066\u306e\u6e96\u5099<\/h4>\n<p><strong>\u6c11\u4e8b\u518d\u751f\u306e\u7533\u7acb\u3066\u306b\u306f\u3001\u4e3b\u306b\u6b21\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002\u591a\u304f\u306e\u5834\u5408\u3001\u5f01\u8b77\u58eb\u306f\u3001\u88c1\u5224\u6240\u3068\u4e8b\u524d\u5354\u8b70\u3092\u884c\u3044\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u7533\u7acb\u3066\u306e\u6e96\u5099\u3092\u3057\u307e\u3059\u3002<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\n<ul>\n<li>\u7533\u7acb\u66f8<\/li>\n<li>\u4f1a\u793e\u306e\u5b9a\u6b3e<\/li>\n<li>\u4f1a\u793e\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/li>\n<li>\u50b5\u6a29\u8005\u4e00\u89a7\u8868<\/li>\n<li>\u4f1a\u793e\u306e\u8ca1\u7523\u76ee\u9332<\/li>\n<li>\u6c7a\u7b97\u66f8\uff083\u671f\u5206\u7a0b\u5ea6\uff09<\/li>\n<li>\u8cc7\u91d1\u7e70\u308a\u8868\uff08\u904e\u53bb1\u5e74\u306e\u5b9f\u7e3e\u3068\u4eca\u5f8c6\u304b\u6708\u306e\u898b\u8fbc\u307f\uff09<\/li>\n<li>\u53d6\u7de0\u5f79\u4f1a\u8b70\u4e8b\u9332\u306a\u3069<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6c11\u4e8b\u518d\u751f\u306e\u7533\u7acb\u3066\u306f\u3001\u6cd5\u4eba\u306e\u672c\u5e97\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u5730\u65b9\u88c1\u5224\u6240\u3067\u884c\u3044\u307e\u3059\u3002<strong>\u7f6e\u304b\u308c\u3066\u3044\u308b\u72b6\u6cc1\u3084\u7ba1\u8f44\u3059\u308b\u5730\u65b9\u88c1\u5224\u6240\u306b\u3088\u3063\u3066\u5fc5\u8981\u306a\u66f8\u985e\u3084\u7533\u7acb\u66f8\u306e\u69d8\u5f0f\u304c\u7570\u306a\u308b<\/strong>\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u5f01\u8b77\u58eb\u306f\u3001\u88c1\u5224\u6240\u3068\u4e8b\u524d\u5354\u8b70\u3057\u3001\u5fc5\u8981\u306a\u66f8\u985e\u306e\u4e0d\u8db3\u306a\u3069\u304c\u306a\u3044\u3088\u3046\u306b\u6e96\u5099\u3092\u884c\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u7533\u7acb\u3066\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u624b\u7d9a\u304d\u3092\u958b\u59cb\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6c11\u4e8b\u518d\u751f\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u3067\u3042\u308b<strong><span style=\"color: #e25041;\">\u4e88\u7d0d\u91d1<\/span><\/strong><span style=\"color: #000000;\">\u3084\u7533\u7acb\u624b\u6570\u6599\u306a\u3069<\/span>\u3092\u88c1\u5224\u6240\u306b\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u7533\u7acb\u66f8\u985e\u3068\u4e26\u884c\u3057\u3066\u3001\u4e88\u7d0d\u91d1\u306a\u3069\u306e\u6e96\u5099\u3092\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u203b\u6cd5\u4eba\u306e\u4e88\u7d0d\u91d1\u306f\u3001200\u4e07\u5186\uff5e1300\u4e07\u5186\u7a0b\u5ea6\uff08<span style=\"font-size: 16px; color: #333333;\">\u6771\u4eac\u5730\u65b9\u88c1\u5224\u6240\u306e\u5834\u5408\uff09<\/span>\u3067\u3001\u8ca0\u50b5\u984d\u3084\u88c1\u5224\u6240\u306b\u3088\u3063\u3066\u91d1\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001<span style=\"font-size: 16px; color: #e25041;\"><strong>\u4fdd\u5168\u51e6\u5206\u547d\u4ee4\u7533\u7acb\u66f8<\/strong><\/span><span style=\"font-size: 16px; color: #141413;\">\u3082\u6e96\u5099\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p><strong><span style=\"font-size: 18px;\">\u3010STEP\uff12\uff1a\u3042\u306a\u305f\u304c\u3059\u3079\u304d\u3053\u3068\u3011<\/span><\/strong><\/p>\n<ul>\n<li><strong>\u5f01\u8b77\u58eb\u306e\u6307\u793a\u306e\u3082\u3068\u3001\u5fc5\u8981\u306a\u66f8\u985e\u306e\u6e96\u5099<\/strong><\/li>\n<li><strong>\u4e88\u7d0d\u91d1\u306a\u3069\u306e\u8cbb\u7528\u3092\u7528\u610f\u3059\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4>STEP\uff13\uff1a\u6c11\u4e8b\u518d\u751f\u306e\u7533\u7acb\u3066\u30fb\u4fdd\u5168\u51e6\u5206<\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u6cd5\u4eba\u306e\u672c\u5e97\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b<\/strong><\/span><span style=\"font-size: 16px; color: #e25041;\"><strong>\u5730\u65b9\u88c1\u5224\u6240<\/strong><\/span><span style=\"font-size: 16px; color: #333333;\"><strong>\u306b\u7533\u7acb\u66f8\u3084\u5fc5\u8981\u66f8\u985e\u306a\u3069\u3092\u63d0\u51fa\u3057\u3001\u6c11\u4e8b\u518d\u751f\u306e\u7533\u7acb\u3066\u3092\u884c\u3044\u307e\u3059\u3002\u540c\u6642\u306b<\/strong><span style=\"font-size: 16px; color: #e25041;\"><strong>\u4fdd\u5168\u51e6\u5206\u547d\u4ee4\u7533\u7acb\u66f8<\/strong><\/span><span style=\"font-size: 16px; color: #141413;\"><strong>\u3092\u63d0\u51fa\u3057\u3001\u8ca1\u7523\u3092\u4fdd\u5168\u3057\u307e\u3059\u3002<\/strong><\/span><\/span><\/p>\n<p><strong>\u8ca1\u7523\u306e\u4fdd\u5168<\/strong>\u3068\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u50b5\u6a29\u8005\u304b\u3089\u306e\u53d6\u7acb\u3066\u3084\u5f37\u5236\u57f7\u884c\u3092\u7981\u6b62\u3059\u308b\u3068\u3068\u3082\u306b\u3001<\/span>\u50b5\u52d9\u8005\u304b\u3089\u306e\u5f01\u6e08\u3082\u7981\u6b62\u3059\u308b\u51e6\u5206\u3067\u3059\u3002<br \/>\n\u6c11\u4e8b\u518d\u751f\u306e\u7533\u7acb\u3066\u5f8c\u3001\u88c1\u5224\u6240\u306f\u3001\u50b5\u52d9\u8005\u306e\u8ca1\u7523\u3084\u696d\u52d9\u3092\u76e3\u7763\u3059\u308b<strong>\u76e3\u7763\u59d4\u54e1<\/strong>\u3092\u9078\u4efb\u3057\u3001\u76e3\u7763\u547d\u4ee4\u306b\u3088\u308a\u3001\u8ca1\u7523\u306e\u4fdd\u5168\u3092\u884c\u3044\u307e\u3059\u3002\u3053\u308c\u4ee5\u964d\u3001\u50b5\u52d9\u8005\u304c\u8ca1\u7523\u306e\u51e6\u5206\u3084\u501f\u5165\u308c\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u76e3\u7763\u59d4\u54e1\u306e\u540c\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7533\u7acb\u3066\u304b\u3089\u76e3\u7763\u59d4\u54e1\u9078\u4efb\u307e\u3067\u306f\u30bf\u30a4\u30e0\u30e9\u30b0\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u9593\u306e\u50b5\u6a29\u8005\u304b\u3089\u306e\u53d6\u7acb\u3066\u3084\u50b5\u52d9\u8005\u306b\u3088\u308b\u4e0d\u5e73\u7b49\u306a\u5f01\u6e08\u3092\u9632\u3050\u305f\u3081\u306b\u3001\u6c11\u4e8b\u518d\u751f\u306e\u7533\u7acb\u3066\u3068\u540c\u6642\u306b<span style=\"font-size: 16px; color: #141413;\"><strong>\u4fdd\u5168\u51e6\u5206\u547d\u4ee4\u7533\u7acb\u66f8<\/strong>\u3092\u63d0\u51fa\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p><strong><span style=\"font-size: 18px;\">\u3010STEP\uff13\uff1a\u3042\u306a\u305f\u304c\u3059\u3079\u304d\u3053\u3068\u3011<\/span><\/strong><\/p>\n<ul>\n<li><strong>\u5f01\u8b77\u58eb\u306e\u6307\u793a\u306e\u3082\u3068\u3001\u9069\u5207\u306a\u8ca1\u7523\u306e\u4fdd\u5168\u3092\u884c\u3046<\/strong><\/li>\n<li><strong>\u50b5\u6a29\u8005\u304b\u3089\u306e\u8fd4\u6e08\u306e\u5f37\u8981\u306a\u3069\u3001\u30c8\u30e9\u30d6\u30eb\u304c\u8d77\u3053\u3063\u305f\u5834\u5408\u306f\u3001\u3059\u307f\u3084\u304b\u306b\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3002<\/strong><\/li>\n<\/ul>\n<\/div>\n<h4>STEP\uff14\uff1a\u6c11\u4e8b\u518d\u751f\u958b\u59cb\u6c7a\u5b9a<\/h4>\n<p><strong>\u88c1\u5224\u6240\u306b\u6c11\u4e8b\u518d\u751f\u306e\u7533\u7acb\u3066\u5f8c\u3001\u66f8\u985e\u3092\u7cbe\u67fb\u3057\u3001\u958b\u59cb\u6c7a\u5b9a\u3001\u3082\u3057\u304f\u306f\u68c4\u5374\u306e\u5224\u65ad\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u88dc\u6b63\uff08\u4e0d\u5099\u306a\u3069\u306e\u4fee\u6b63\uff09\u304c\u3042\u308c\u3070\u3001\u9069\u5207\u306b\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u50b5\u52d9\u8005\u306f<strong>\u50b5\u6a29\u8005\u8aac\u660e\u4f1a<\/strong>\u3092\u958b\u50ac\u3057\u307e\u3059\u3002<br \/>\n\u4f1a\u793e\u306e\u73fe\u72b6\u3084\u518d\u5efa\u8a08\u753b\u306e\u6982\u8981\u306a\u3069\u3092\u8aac\u660e\u3057\u3001\u50b5\u6a29\u8005\u306e\u7406\u89e3\u3092\u5f97\u307e\u3059\u3002\u5fc5\u305a\u3057\u3082\u958b\u50ac\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6c11\u4e8b\u518d\u751f\u306b\u306f\u50b5\u6a29\u8005\u306e\u5354\u529b\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u50b5\u6a29\u8005\u306e\u7406\u89e3\u3092\u5f97\u308b\u305f\u3081\u306b\u306f\u3001\u975e\u5e38\u306b\u91cd\u8981\u306a\u6a5f\u4f1a\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong><span style=\"font-size: 18px;\">\u3010STEP\uff14\uff1a\u3042\u306a\u305f\u304c\u3059\u3079\u304d\u3053\u3068\u3011<\/span><\/strong><\/p>\n<ul>\n<li><strong>\u5c02\u9580\u5bb6\u3001\u5f01\u8b77\u58eb\u3068\u76f8\u8ac7\u306e\u4e0a\u3001\u50b5\u6a29\u8005\u8aac\u660e\u4f1a\u3092\u958b\u50ac\u3059\u308b<\/strong><\/li>\n<li><strong>\u88dc\u6b63\u306e\u6307\u793a\u304c\u3042\u3063\u305f\u3089\u3001\u9069\u5207\u306a\u5bfe\u5fdc\u3092\u3059\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3>1-2.\u6c11\u4e8b\u518d\u751f\u306e\u6d41\u308c\uff1a\u624b\u7d9a\u304d\u958b\u59cb\uff5e\u78ba\u5b9a<\/h3>\n<p>\u88c1\u5224\u6240\u304b\u3089\u6c11\u4e8b\u518d\u751f\u958b\u59cb\u306e\u6c7a\u5b9a\u304c\u3055\u308c\u308b\u3068\u3001\u3044\u3088\u3044\u3088\u6c11\u4e8b\u518d\u751f\u306e\u624b\u7d9a\u304d\u306e\u958b\u59cb\u3067\u3059\u3002<br \/>\n\u3053\u3053\u3067\u306f\u3001\u4e8b\u696d\u518d\u751f\u8a08\u753b\u6848\u304c\u78ba\u5b9a\u3059\u308b\u307e\u3067\u3092\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/12\/jtaae2ammjs-5ca59b725a7d.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4>STEP\uff15\uff1a\u50b5\u6a29\u8005\u304c\u50b5\u6a29\u5c4a\u3092\u63d0\u51fa\u30fb\u50b5\u52d9\u8005\u306e\u8ca1\u7523\u8a55\u5b9a<\/h4>\n<p><strong>\u6c11\u4e8b\u518d\u751f\u624b\u7d9a\u304d\u306b\u53c2\u52a0\u3059\u308b\u50b5\u6a29\u8005\u306f\u3001\u88c1\u5224\u6240\u304b\u3089\u6307\u5b9a\u3055\u308c\u305f\u50b5\u6a29\u5c4a\u51fa\u671f\u9593\u5185\uff08\u6982\u306d3\u9031\u9593\u304b\u30894\u30ab\u6708\u7a0b\u5ea6\uff09\u306b<span style=\"color: #e25041;\">\u50b5\u6a29\u5c4a<\/span>\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001<span style=\"font-size: 16px; color: #333333;\">\u50b5\u52d9\u8005\u306f\u3001\u3059\u3079\u3066\u306e<\/span><span style=\"font-size: 16px; color: #e25041;\">\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u8a55\u5b9a<\/span><span style=\"font-size: 16px; color: #333333;\">\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u6c11\u4e8b\u518d\u751f\u3067\u306f\u3001\u4fdd\u5168\u51e6\u5206\u304c\u51fa\u3055\u308c\u3001\u5f01\u6e08\u7981\u6b62\u3068\u306a\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u50b5\u6a29\u8005\u306f\u671f\u9650\u5185\u306b\u50b5\u6a29\u5c4a\u3092\u63d0\u51fa\u3057\u306a\u3044\u3068\u3001\u50b5\u52d9\u306e\u5f01\u6e08\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u50b5\u52d9\u8005\u306f\u3001\u6c11\u4e8b\u518d\u751f\u624b\u7d9a\u306e\u958b\u59cb\u65e5\u304c\u8a55\u4fa1\u57fa\u6e96\u65e5\u3068\u3057\u3066\u3001\u3059\u3079\u3066\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u8a55\u5b9a\u3057\u307e\u3059\u3002<br \/>\n\u8ca1\u7523\u8a55\u5b9a\u306f\u3001\u4f1a\u793e\u306e\u72b6\u6cc1\u3092\u660e\u78ba\u306b\u3057\u3001\u50b5\u6a29\u8005\u3084\u88c1\u5224\u6240\u304c\u518d\u751f\u8a08\u753b\u6848\u306e\u53ef\u5426\u306e\u5224\u65ad\u57fa\u6e96\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8ca1\u7523\u8a55\u5b9a\u306e\u5b9f\u52d9\u4e0a\u306e\u5bfe\u5fdc\u306f\u3001\u5404\u5730\u65b9\u88c1\u5224\u6240\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong><span style=\"font-size: 18px;\">\u3010STEP\uff15\uff1a\u3042\u306a\u305f\u304c\u3059\u3079\u304d\u3053\u3068\u3011<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"font-size: 16px; color: #333333;\"><strong>\u6c11\u4e8b\u518d\u751f\u624b\u7d9a\u306e\u958b\u59cb\u65e5\u3092\u8a55\u4fa1\u57fa\u6e96\u65e5\u3068\u3057\u305f<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u8ca1\u7523\u8a55\u5b9a\u3092\u884c\u3046<\/strong><\/span><\/span><\/li>\n<\/ul>\n<\/div>\n<h4>STEP\uff16\uff1a\u50b5\u52d9\u8005\u304c\u50b5\u6a29\u8a8d\u5426\u66f8\u3092\u63d0\u51fa<\/h4>\n<p><strong>\u50b5\u52d9\u8005\u306f\u3001\u50b5\u6a29\u8005\u304c\u63d0\u51fa\u3057\u305f\u50b5\u6a29\u5c4a\u3092\u53d7\u3051\u3001\u305d\u306e\u8a8d\u5426\u3092<span style=\"color: #e25041;\">\u50b5\u6a29\u8a8d\u5426\u66f8<\/span>\u306b\u307e\u3068\u3081\u3066\u3001\u88c1\u5224\u6240\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5f01\u6e08\u8a08\u753b\u306f\u3001<\/span>\u50b5\u6a29\u8a8d\u5426\u66f8\u306e\u5185\u5bb9\u3092\u3082\u3068\u306b\u7acb\u3066\u307e\u3059\u3002\u50b5\u52d9\u8005\u306f\u3001\u50b5\u6a29<span style=\"font-size: 16px; color: #333333;\">\u5c4a\u3092<\/span>\u5e33\u7c3f\u306a\u3069\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u3001\u4e8b\u5b9f\u3068\u76f8\u9055\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u5426\u8a8d\u3084\u4e00\u90e8\u8a8d\u5b9a\u3092\u884c\u3046\u306e\u304c\u50b5\u6a29\u8a8d\u5426\u66f8\u3067\u3059\u3002<\/p>\n<p>\u5426\u8a8d\u3092\u53d7\u3051\u305f\u50b5\u6a29\u8005\u306f\u3001\u305d\u306e\u7d50\u679c\u3092\u53d7\u3051\u5165\u308c\u308b\u304b\u3001\u8abf\u67fb\u671f\u9593\u306e\u672b\u65e5\u304b\u3089\uff11\u30f5\u6708\u4ee5\u5185\u306b<strong>\u67fb\u5b9a\u306e\u7533\u7acb\u3066<\/strong>\u3092\u884c\u3044\u3001\u88c1\u5224\u6240\u306e\u5224\u65ad\u3092\u4ef0\u304e\u307e\u3059\u3002<br \/>\n\u67fb\u5b9a\u306e\u7d50\u679c\u306b\u4e0d\u670d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u3055\u3089\u306b\u6240\u5b9a\u671f\u9593\u5185\u306b<strong>\u7570\u8b70\u306e\u8a34\u3048<\/strong>\u3092\u63d0\u8d77\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong><span style=\"font-size: 18px;\">\u3010STEP\uff16\uff1a\u3042\u306a\u305f\u304c\u3059\u3079\u304d\u3053\u3068\u3011<\/span><\/strong><\/p>\n<ul>\n<li><strong>\u50b5\u6a29\u8005\u304c\u63d0\u51fa\u3057\u305f\u50b5\u6a29\u5c4a\u3092\u5e33\u7c3f\u306a\u3069\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u3001\u50b5\u6a29\u8a8d\u5426\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<h4>STEP\uff17\uff1a\u518d\u751f\u8a08\u753b\u6848\u306e\u7b56\u5b9a\u30fb\u63d0\u51fa<\/h4>\n<p><strong>\u50b5\u52d9\u8005\u306f\u3001\u5f01\u6e08\u7387\uff08\u50b5\u52d9\u7dcf\u984d\u306e\u3046\u3061\u8fd4\u6e08\u3059\u308b\u5272\u5408\uff09\u306e\u307b\u304b\u3001\u8fd4\u6e08\u65b9\u6cd5\u3084\u671f\u9593\u3001\u4e8b\u696d\u6539\u5584\u7b56\u3092\u660e\u78ba\u306b\u3057\u305f<span style=\"color: #e25041;\">\u518d\u751f\u8a08\u753b\u6848<\/span>\u3092\u7b56\u5b9a\u3001\u88c1\u5224\u6240\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u518d\u751f\u8a08\u753b\u6848\u306f\u3001\u50b5\u6a29\u8005\u306e\u6c7a\u8b70\u3092\u53d7\u3051\u3001\u88c1\u5224\u6240\u306e\u8a8d\u53ef\u3092\u5f97\u3066\u78ba\u5b9a\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u50b5\u6a29\u8005\u304c\u300c\u518d\u751f\u3092\u3055\u305b\u305f\u3044\u300d\u3068\u601d\u3048\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u518d\u751f\u8a08\u753b\u6848\u306b\u8a18\u8f09\u3059\u308b\u5f01\u6e08\u7387<span style=\"font-size: 16px; color: #333333;\">\u306f\u3001\u50b5\u52d9\u8005\u5074\u304c\u6c7a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057<strong>\u6e05\u7b97\u4fa1\u5024\u4fdd\u969c\u539f\u5247<\/strong>\u304c\u3042\u308a\u3001\u4f1a\u793e\u3092\u6e05\u7b97\u3057\u305f\u5834\u5408\u306b\u50b5\u6a29\u8005\u306b\u914d\u5f53\u3055\u308c\u308b\u91d1\u984d\uff08\u6e05\u7b97\u4fa1\u5024\uff09\u3092\u4e0a\u56de\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u518d\u751f\u8a08\u753b\u6848\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u518d\u751f\u5f8c\u306e\u4e8b\u696d\u306e\u904b\u8ee2\u8cc7\u91d1\u3082\u8e0f\u307e\u3048\u3001<\/span><\/span>\u5c02\u9580\u5bb6\u3068\u76f8\u8ac7\u3057\u306a\u304c\u3089\u3001\u614e\u91cd\u306b\u7b56\u5b9a\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u88c1\u5224\u6240\u306f\u3001\u63d0\u51fa\u3055\u308c\u305f\u518d\u751f\u8a08\u753b\u6848\u306b\u3064\u3044\u3066\u4ed8\u8b70\u6c7a\u5b9a\uff08\u6c7a\u8b70\u3092\u53d7\u3051\u308b\u6c7a\u5b9a\uff09\u3057\u3001\u50b5\u6a29\u8005\u306b\u3088\u308b\u6c7a\u8b70\u306b\u9032\u307f\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong><span style=\"font-size: 18px;\">\u3010STEP\uff17\uff1a\u3042\u306a\u305f\u304c\u3059\u3079\u304d\u3053\u3068\u3011<\/span><\/strong><\/p>\n<ul>\n<li><strong>\u5c02\u9580\u5bb6\u3084\u5f01\u8b77\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u3001\u518d\u751f\u8a08\u753b\u6848\u3092\u7b56\u5b9a\u3059\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4>STEP\uff18\uff1a\u50b5\u6a29\u8005\u306b\u3088\u308b\u518d\u751f\u8a08\u753b\u6848\u306e\u6c7a\u8b70<\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u4ed8\u8b70\u6c7a\u5b9a<\/strong><\/span><strong>\u3092\u53d7\u3051\u305f\u518d\u751f\u8a08\u753b\u6848\u306f\u3001\u88c1\u5224\u6240\u4e3b\u50ac\u306e\u50b5\u6a29\u8005\u4f1a\u8b70\u304b\u66f8\u9762\u306b\u3088\u308b\u6295\u7968\u3001\u3082<span style=\"font-size: 16px; color: #333333;\">\u3057\u304f\u306f\u3053\u306e2\u3064\u306e\u65b9\u6cd5\u306e\u4f75\u7528\u306b\u3088\u308a\u3001<\/span>\u6c7a\u8b70\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u518d\u751f\u8a08\u753b\u6848\u304c\u53ef\u6c7a\u3055\u308c\u308b\u305f\u3081\u306b\u306f\u3001<strong>\u8b70\u6c7a\u6a29\u8005<\/strong><strong>\u306e\u904e\u534a\u6570\u304a\u3088\u3073\u3001\u8b70\u6c7a\u6a29\u306e\u7dcf\u984d\u306e2\u5206\u306e1\u4ee5\u4e0a\u306e\u8b70\u6c7a\u6a29\u3092\u6709\u3059\u308b\u50b5\u6a29\u8005\u306e\u540c\u610f<\/strong>\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u3053\u308c\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u3001\u518d\u751f\u8a08\u753b\u6848\u306f\u4e0d\u8a8d\u53ef\u3068\u306a\u308a\u3001\u6c11\u4e8b\u518d\u751f\u306b\u3088\u308b\u50b5\u52d9\u306e\u6e1b\u984d\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong><span style=\"font-size: 18px;\">\u3010STEP\uff18\uff1a\u3042\u306a\u305f\u304c\u3059\u3079\u304d\u3053\u3068\u3011<\/span><\/strong><\/p>\n<ul>\n<li><strong>\u88c1\u5224\u6240\u4e3b\u50ac\u306e\u50b5\u6a29\u8005\u4f1a\u8b70\u306b\u51fa\u5e2d\u3057\u3001\u72b6\u6cc1\u306e\u8aac\u660e\u306e\u307b\u304b\u3001\u8b1d\u7f6a\u3084\u5354\u529b\u306e\u4f9d\u983c\u3092\u3057\u3001\u6c7a\u8b70\u3092\u53d7\u3051\u308b<br \/>\n\uff08\u66f8\u9762\u6c7a\u8b70\u306e\u5834\u5408\u306f\u3001\u518d\u751f\u8a08\u753b\u6848\u3068\u3068\u3082\u306b\u9001\u4ed8\u3059\u308b\u8aac\u660e\u8cc7\u6599\u3092\u4f5c\u6210\u3059\u308b\u307b\u304b\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u4efb\u610f\u306e\u50b5\u6a29\u8005\u4f1a\u8b70\u3092\u958b\u50ac\u3059\u308b\uff09<\/strong><\/li>\n<\/ul>\n<\/div>\n<h4>STEP\uff19\uff1a\u518d\u751f\u8a08\u753b\u6848\u306e\u8a8d\u53ef\u30fb\u78ba\u5b9a<\/h4>\n<p><strong>\u50b5\u6a29\u8005\u304b\u3089\u53ef\u6c7a\u3055\u308c\u305f\u518d\u751f\u8a08\u753b\u6848\u306f\u3001\u88c1\u5224\u6240\u3067\u6cd5\u5f8b\u4e0a\u306e\u554f\u984c\u306e\u6709\u7121\u306a\u3069\u306e\u5be9\u67fb\u3092\u53d7\u3051\u3001\u8a31\u53ef\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u5b98\u5831\u3067\u516c\u544a\u304c\u884c\u308f\u308c\u305f\u306e\u3061\u3001\u4e00\u5b9a\u671f\u9593\u5185\u306b\u5229\u5bb3\u95a2\u4fc2\u8005\u304b\u3089\u306e\u4e0d\u670d\u7533\u3057\u7acb\u3066\u306b\u3088\u308b\u5373\u6642\u6297\u544a\u304c\u306a\u3051\u308c\u3070\u3001\u518d\u751f\u8a08\u753b\u306e\u78ba\u5b9a\u3067\u3059\u3002<\/strong><\/p>\n<div class=\"attention a-1\">\n<p><strong><span style=\"font-size: 18px;\">\u3010STEP\uff19\uff1a\u3042\u306a\u305f\u304c\u3059\u3079\u304d\u3053\u3068\u3011<\/span><\/strong><\/p>\n<ul>\n<li><strong>\u50b5\u6a29\u8005\u306e\u307b\u304b\u3001\u53d6\u5f15\u5148\u3084\u5f93\u696d\u54e1\u306a\u3069\u304b\u3089\u554f\u3044\u5408\u308f\u305b\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u9069\u5207\u306b\u5bfe\u5fdc\u3059\u308b<\/strong><\/li>\n<li><strong>\u4e07\u304c\u4e00\u3001\u4e0d\u670d\u7533\u3057\u7acb\u3066\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u5f01\u8b77\u58eb\u3068\u76f8\u8ac7\u306e\u4e0a\u3001\u5bfe\u5fdc\u3059\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3>1-3.\u6c11\u4e8b\u518d\u751f\u306e\u6d41\u308c\uff1a\u518d\u751f\u8a08\u753b\u306e\u9042\u884c<\/h3>\n<p>\u518d\u751f\u8a08\u753b\u6848\u304c\u78ba\u5b9a\u3057\u305f\u3089\u3001\u3044\u3088\u3044\u3088\u8a08\u753b\u3092\u9042\u884c\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/12\/lv0mrcleg0i-acd3c2748265.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h4>STEP10\uff1a\u518d\u751f\u8a08\u753b\u306e\u5b9f\u65bd\u30fb\u76e3\u7763<\/h4>\n<p><strong>\u50b5\u52d9\u8005\u306f\u3001\u518d\u751f\u8a08\u753b\u306b\u5247\u308a\u3001\u50b5\u6a29\u8005\u306b\u5bfe\u3059\u308b\u5f01\u6e08\u3092\u958b\u59cb\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u539f\u5247\u3068\u3057\u3066<strong>\u5f01\u6e08\u671f\u9593\u306f3\u5e74<\/strong>\u3067\u3059\u3002<br \/>\n\u203b\u7279\u5225\u306a\u5834\u5408\u306f\u30015\u5e74\u307e\u3067\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f01\u6e08\u304c\u5b8c\u4e86\u3001\u3082\u3057\u304f\u306f\u518d\u751f\u8a08\u753b\u8a8d\u53ef\u6c7a\u5b9a\u78ba\u5b9a\u5f8c3\u5e74\u9593\u7d4c\u904e\u3059\u308b\u3068\u518d\u751f\u624b\u7d9a\u306f\u7d42\u7d50\u3057\u307e\u3059\u3002\u305d\u308c\u306b\u4f34\u3044\u3001\u88c1\u5224\u6240\u304b\u3089\u306e\u76e3\u7763\u306f\u7d42\u4e86\u3057\u307e\u3059\u3002\u305d\u306e\u6642\u70b9\u3067\u5f01\u6e08\u3059\u3079\u304d\u50b5\u52d9\u304c\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5f15\u304d\u7d9a\u304d\u5f01\u6e08\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong><span style=\"font-size: 18px;\">\u3010STEP10\uff1a\u3042\u306a\u305f\u304c\u3059\u3079\u304d\u3053\u3068\u3011<\/span><\/strong><\/p>\n<ul>\n<li><strong>\u518d\u751f\u8a08\u753b\u306b\u5247\u3063\u3066\u3001\u78ba\u5b9f\u306b\u50b5\u52d9\u306e\u5f01\u6e08\u3092\u884c\u3046<\/strong><\/li>\n<li><strong>\u4e8b\u696d\u518d\u751f\u306b\u5411\u3051\u3066\u3001\u7d99\u7d9a\u7684\u306b\u8a08\u753b\u3092\u5b9f\u884c\u3057\u3066\u3044\u304f<\/strong><\/li>\n<li><strong>\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u88c1\u5224\u6240\u3084\u76e3\u7763\u59d4\u54e1\u306b\u4e8b\u696d\u5831\u544a\u3092\u3059\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<h2>2.\u4e8b\u696d\u518d\u751f\u306e\u304a\u60a9\u307f\u306f\u8fbb\u30fb\u672c\u90f7FAS\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044<\/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><strong>\u306f\u3001\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<\/strong><\/p>\n<p>\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\u306e\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u306b\u3088\u308a\u3001<strong>\u5f01\u8b77\u58eb\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u5404\u7a2e\u58eb\u696d\u3068\u7dbf\u5bc6\u306b\u9023\u643a<\/strong>\u304c\u53d6\u308c\u308b\u307b\u304b\u3001\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\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/12\/mqEcrsNG5MjCZhW2oaQ96KTRb-1761460754.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/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\" rel=\"noopener\"><strong>\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e<\/strong><\/a>\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>3.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u6c11\u4e8b\u518d\u751f\u306e\u6d41\u308c\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u6c11\u4e8b\u518d\u751f\u306f\u3001\u6b21\u306e10\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u624b\u7d9a\u304d\u3092\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/12\/rzkrm7ej9wo-0e8f6565dc9b.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u6cd5\u5f8b\u4e0a\u306f\u3001\u50b5\u52d9\u8005\u3067\u3042\u308b\u7d4c\u55b6\u8005\u3067\u3082\u624b\u7d9a\u304d\u304c\u53ef\u80fd\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u6cd5\u7684\u306a\u4ea4\u6e09\u3082\u591a\u3044\u3053\u3068\u304b\u3089\u3001\u5b9f\u52d9\u4e0a\u306f<strong>\u6c11\u4e8b\u518d\u751f\u306b\u5f37\u3044\u5f01\u8b77\u58eb<\/strong>\u3082\u3057\u304f\u306f\u3001<strong>\u5f01\u8b77\u58eb\u3068\u9023\u643a\u304c\u3068\u308c\u308b\u4e8b\u696d\u518d\u751f\u7b49\u306e\u5c02\u9580\u5bb6<\/strong>\u306e\u30b5\u30dd\u30fc\u30c8\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<p>\u6c11\u4e8b\u518d\u751f\u3092\u3054\u691c\u8a0e\u306e\u65b9\u306e\u53c2\u8003\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u4f1a\u793e\u304c\u5012\u7523\u3057\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u306a\u3044\u2026\u2026\u300d \u3053\u306e\u8a18\u4e8b\u3092\u8aad\u307e\u308c\u3066\u3044\u308b\u65b9\u306e\u4e2d\u306b\u306f\u3001\u305d\u3093\u306a\u4e0d\u5b89\u306b\u82db\u307e\u308c\u3066\u3044\u308b\u65b9\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u305d\u3093\u306a\u72b6\u6cc1\u3067\u3001\u9078\u629e\u80a2\u306e\u3072\u3068\u3064\u3068\u306a\u308b\u306e\u304c\u6c11\u4e8b\u518d\u751f\u3067\u3059\u3002 \u6c11\u4e8b\u518d\u751f\u306f\u3001\u6cd5\u7684\u6574\u7406\u306e\u624b\u6cd5\u306e\u3072\u3068\u3064 [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":2131,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[49],"class_list":["post-2138","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\/2138","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=2138"}],"version-history":[{"count":1,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2138\/revisions"}],"predecessor-version":[{"id":2147,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2138\/revisions\/2147"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/2131"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=2138"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=2138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}