{"id":2279,"date":"2026-01-30T10:00:59","date_gmt":"2026-01-30T01:00:59","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2279"},"modified":"2026-04-09T14:50:39","modified_gmt":"2026-04-09T05:50:39","slug":"pharmacy-tax-accountant-komikomi","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/pharmacy-tax-accountant-komikomi","title":{"rendered":"\u696d\u754c\u3078\u306e\u7406\u89e3\u304c\u30dd\u30a4\u30f3\u30c8\uff01\u85ac\u5c40\u7d4c\u55b6\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306e\u300c10\u306e\u7279\u5fb4\u300d"},"content":{"rendered":"<p><strong><span class=\"f-marker-y\">\u300c\u4eca\u306e\u9867\u554f\u7a0e\u7406\u58eb\u306f\u3001\u672c\u5f53\u306b\u85ac\u5c40\u7d4c\u55b6\u3092\u7406\u89e3\u3057\u3066\u304f\u308c\u3066\u3044\u308b\u306e\u3060\u308d\u3046\u304b\u300d<br \/>\n\u300c\u652f\u6255\u3063\u3066\u3044\u308b\u9867\u554f\u6599\u306b\u898b\u5408\u3063\u305f\u52a9\u8a00\u304c\u5f97\u3089\u308c\u3066\u3044\u306a\u3044\u6c17\u304c\u3059\u308b\u30fb\u30fb\u30fb\u300d<\/span><\/strong><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u611f\u3058\u59cb\u3081\u305f\u3068\u304d\u306f\u3001\u73fe\u5728\u306e\u7a0e\u52d9\u9867\u554f\u5951\u7d04\u3092\u898b\u76f4\u3059\u30bf\u30a4\u30df\u30f3\u30b0\u306e<span style=\"font-size: 16px; color: #333333;\">\u3072\u3068\u3064<\/span>\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u8abf\u5264\u85ac\u5c40\u3092\u7d4c\u55b6\u3059\u308b\u3046\u3048\u3067\u306f\u3001<strong><span style=\"color: #e25041;\">\u85ac\u5c40\u7279\u6709\u306e\u4ed5\u7d44\u307f\u3084\u5236\u5ea6\u3092\u8e0f\u307e\u3048\u305f\u5bfe\u5fdc\u304c\u91cd\u8981<\/span><\/strong>\u3067\u3059\u3002\u305d\u3046\u3057\u305f\u524d\u63d0\u304c\u5341\u5206\u306b\u5171\u6709\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u6c17\u3065\u304b\u306a\u3044\u3046\u3061\u306b\u7a0e\u52d9\u30ea\u30b9\u30af\u3084\u4e0d\u8981\u306a\u7a0e\u52d9\u30b3\u30b9\u30c8\u3092\u62b1\u3048\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u4ee5\u4e0b\u306e\u70b9\u306b\u3064\u3044\u3066\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u300c\u85ac\u5c40\u7d4c\u55b6\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u304c<span style=\"color: #e25041;\">\u5fc5\u8981\u306a3\u3064\u306e\u7406\u7531<\/span>\u300d<\/strong><\/li>\n<li><strong>\u300c\u85ac\u5c40\u7d4c\u55b6\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306e<span style=\"color: #e25041;\">10\u306e\u7279\u5fb4<\/span><\/strong><strong>\u300d<\/strong><\/li>\n<li><strong>\u300c\u85ac\u5c40\u5c02\u9580\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3059\u308b\u3068\u304d\u306e<span style=\"color: #e25041;\">\u9867\u554f\u6599\u306e\u76f8\u5834<\/span>\u300d<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u73fe\u5728\u306e\u9867\u554f\u7a0e\u7406\u58eb\u3068\u306e\u95a2\u4fc2\u3092\u6574\u7406\u3057\u3001\u4eca\u5f8c\u306e\u7d4c\u55b6\u5224\u65ad\u306b\u5f79\u7acb\u3066\u3066\u3044\u305f\u3060\u304f\u305f\u3081\u306e\u4e00\u52a9\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"u1ahqb38mrpz3nskx36d\">1.\u85ac\u5c40\u7d4c\u55b6\u306b\u306f\u300c\u696d\u754c\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u300d\u304c\u5fc5\u8981\u306a\uff13\u3064\u306e\u7406\u7531<\/h2>\n<p>\u85ac\u5c40\u7d4c\u55b6\u306b\u304a\u3044\u3066\u300c\u696d\u754c\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u300d\u304c\u5fc5\u8981\u306a3\u3064\u306e\u7406\u7531\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"8hfsa41spyue1f0b8dkh1u\">1-1.\u85ac\u5c40\u7279\u6709\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3092\u6b63\u3057\u304f\u6271\u3046\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081<\/h3>\n<p><span class=\"f-marker-y\">\u8abf\u5264\u85ac\u5c40\u306e\u58f2\u4e0a\u306e\u591a\u304f\u306f\u4fdd\u967a\u8abf\u5264\u306b\u3088\u308b\u53ce\u5165\u3067\u3042\u308a\u3001\u73fe\u91d1\u3067\u58f2\u4e0a\u304c\u7acb\u3064\u4e00\u822c\u7684\u306a\u5c0f\u58f2\u696d\u3084\u30b5\u30fc\u30d3\u30b9\u696d\u3068\u306f\u7570\u306a\u308b\u7279\u5fb4\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<\/span>\u3053\u3046\u3057\u305f\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u305b\u305a\u306b\u51e6\u7406\u3092\u3059\u308b\u3068\u3001\u5e33\u7c3f\u4e0a\u306f\u5408\u3063\u3066\u3044\u308b\u3088\u3046\u306b\u898b\u3048\u3066\u3082\u3001\u5b9f\u969b\u306e\u7d4c\u55b6\u72b6\u6cc1\u3068\u30ba\u30ec\u305f\u6570\u5b57\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u85ac\u5c40\u7279\u6709\u3067\u3042\u308b\u4f1a\u8a08\u4e0a\u306e\u7279\u5fb4\u306e\u4e00\u4f8b<\/span><\/strong>\u3068\u3057\u3066\u3001\u4ee3\u8868\u7684\u306a\u3082\u306e\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u4fdd\u967a\u8acb\u6c42\u304b\u3089\u5165\u91d1\u307e\u3067\u306b\u4e00\u5b9a\u306e\u671f\u9593\u304c\u751f\u3058\u308b<\/li>\n<li>\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u53d6\u5f15\u3068\u975e\u8ab2\u7a0e\u53d6\u5f15\u304c\u6df7\u5728\u3057\u3066\u3044\u308b<\/li>\n<li>\u58f2\u4e0a\uff08\u8abf\u5264\u5831\u916c\uff09\u304c\u7acb\u3063\u3066\u3044\u3066\u3082\u3001\u4ed5\u5165\u308c\uff08\u85ac\u5264\u306e\u4ed5\u5165\uff09\u6b21\u7b2c\u3067\u5229\u76ca\u304c\u5de6\u53f3\u3055\u308c\u3084\u3059\u3044\u69cb\u9020\u3092\u524d\u63d0\u306b\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/li>\n<li>\u8abf\u5264\u5831\u916c\u306e\u7b97\u5b9a\u8981\u4ef6\u30fb\u65bd\u8a2d\u57fa\u6e96\u3092\u524d\u63d0\u306b\u6570\u5b57\u3092\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u7279\u5fb4\u3092\u8e0f\u307e\u3048\u305a\u306b\u904b\u55b6\u3092\u7d9a\u3051\u305f\u7d50\u679c\u3001\u4e0d\u9069\u5207\u306a\u8acb\u6c42\u3068\u3057\u3066\u884c\u653f\u4e0a\u306e\u6307\u6458\u3084\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong><span style=\"color: #e25041;\">\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u4e00\u4f8b<\/span><span style=\"font-size: 14px; color: #e25041;\">\uff08\u4e8b\u6848\u306e\u5185\u5bb9\u306b\u3088\u308b\uff09<\/span><\/strong><\/p>\n<ul>\n<li>\u4fdd\u967a\u5831\u916c\u306e\u8fd4\u9084\u8acb\u6c42<\/li>\n<li>\u4fdd\u967a\u85ac\u5c40\u6307\u5b9a\u306e\u53d6\u6d88\u51e6\u5206<\/li>\n<li>\u85ac\u5264\u5e2b\u30fb\u904b\u55b6\u5074\u3078\u306e\u884c\u653f\u51e6\u5206<\/li>\n<\/ul>\n<\/div>\n<p>\u5b9f\u969b\u306e\u4e8b\u4f8b\u306f\u3001\u539a\u751f\u52b4\u50cd\u7701\u306eHP\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/seisakunitsuite\/bunya\/kenkou_iryou\/iryouhoken\/shidou_kansa.html\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701\u300c\u4fdd\u967a\u8a3a\u7642\u306b\u304a\u3051\u308b\u6307\u5c0e\u30fb\u76e3\u67fb\u300d<\/a><\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u5e33\u7c3f\u4e0a\u306f\u58f2\u4e0a\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u3066\u3044\u3066\u3082\u3001\u5c4a\u51fa\u5185\u5bb9\u3068\u5b9f\u614b\u304c\u4e00\u81f4\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u5f8c\u304b\u3089\u4e0d\u6b63\u8acb\u6c42\u3068\u5224\u65ad\u3055\u308c\u3001\u91cd\u5927\u306a\u884c\u653f\u51e6\u5206\u306b\u3064\u306a\u304c\u3063\u305f\u4e8b\u4f8b\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u4e09\u91cd\u306e\u85ac\u5c40\u304c\u4fdd\u967a\u53d6\u6d88\u76f8\u5f53\u51e6\u5206\u3092\u53d7\u3051\u305f\u4e8b\u4f8b\uff0f\u539a\u751f\u52b4\u50cd\u7701<\/p>\n<p>\u539a\u751f\u52b4\u50cd\u7701\u306e\u4ee4\u548c5\uff082023\uff09\u5e74\u5ea6\u306e\u6307\u5c0e\u30fb\u76e3\u67fb\u7d50\u679c\u306b\u3088\u308a\u3001\u4e09\u91cd\u770c\u306e\u300c\u304a\u3060\u3044\u3058\u306b\u85ac\u5c40\u300d\u3067\u306f\u3001\u65bd\u8a2d\u57fa\u6e96\u3092\u6e80\u305f\u3055\u306a\u3044\u307e\u307e\u865a\u507d\u306e\u5c4a\u51fa\u3092\u884c\u3044\u3001\u51e6\u65b9\u7b8b\u53d7\u4ed8\u56de\u6570\u3092\u64cd\u4f5c\u3057\u3066\u9ad8\u3044\u533a\u5206\u3067\u8abf\u5264\u5831\u916c\u3092\u7b97\u5b9a\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u78ba\u8a8d\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001<strong>\u4fdd\u967a\u85ac\u5c40\u6307\u5b9a\u53d6\u6d88\u76f8\u5f53\u51e6\u5206<\/strong>\u3068\u3055\u308c\u3001\u7d04452\u4e07\u5186\u306e<strong>\u8abf\u5264\u5831\u916c\u8fd4\u9084<\/strong>\u304c\u6c42\u3081\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/content\/10808000\/001388156.pdf\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701\u300c\u4ee4\u548c\uff15\u5e74\u5ea6\u306b\u304a\u3051\u308b\u4fdd\u967a\u533b\u7642\u6a5f\u95a2\u7b49\u306e\u6307\u5c0e\u30fb\u76e3\u67fb\u7b49\u306e\u5b9f\u65bd\u72b6\u6cc1\u306b\u3064\u3044\u3066\u300d<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/kouseikyoku.mhlw.go.jp\/tokaihokuriku\/gyomu\/gyomu\/hoken_kikan\/fusei_seikyu\/000279708.pdf\" target=\"_blank\" rel=\"noopener\">\u6771\u6d77\u5317\u9678\u539a\u751f\u5c40\u300c\u5143\u4fdd\u967a\u85ac\u5c40\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u300d<br \/>\n<\/a><\/p>\n<\/div>\n<p><strong><span class=\"f-marker-y\">\u300c\u85ac\u5c40\u7279\u6709\u306e\u4ed5\u7d44\u307f\u3092\u524d\u63d0\u306b\u3001\u6570\u5b57\u306e\u610f\u5473\u3092\u6b63\u3057\u304f\u6574\u7406\u3067\u304d\u308b\u3053\u3068\u300d\u304c\u3001\u85ac\u5c40\u7d4c\u55b6\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306b\u6c42\u3081\u3089\u308c\u308b\u57fa\u672c\u7684\u306a\u8981\u4ef6<\/span><\/strong>\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h3 id=\"cn7kzz5ge9rkvkna38k5s\">1-2.\u696d\u754c\u7406\u89e3\u306e\u5dee\u304c\u300c\u7a0e\u52d9\u30ea\u30b9\u30af\u300d\u3084\u300c\u7a0e\u52d9\u30b3\u30b9\u30c8\u300d\u306e\u5dee\u306b\u3064\u306a\u304c\u308b\u305f\u3081<\/h3>\n<p>\u85ac\u5c40\u7279\u6709\u306e\u30eb\u30fc\u30eb\u3092\u5341\u5206\u306b\u7406\u89e3\u305b\u305a\u51e6\u7406\u3092\u7d9a\u3051\u3066\u3044\u308b\u3068\u3001\u65e5\u5e38\u696d\u52d9\u3067\u306f\u554f\u984c\u304c\u306a\u304f\u3066\u3082\u3001<span class=\"f-marker-y\">\u7a0e\u52d9\u8abf\u67fb\u3084\u5236\u5ea6\u6539\u5b9a\u3092\u304d\u3063\u304b\u3051\u306b\u6307\u6458\u3092\u53d7\u3051\u308b\u306a\u3069<strong><span style=\"color: #e25041;\">\u300c\u7a0e\u52d9\u30ea\u30b9\u30af\u300d<\/span><\/strong>\u306e\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u5728\u5eab\u8a55\u4fa1\u306e\u5224\u65ad\u3092\u8aa4\u308b\u3053\u3068\u3067\u3001<span class=\"f-marker-y\">\u672c\u6765\u3067\u3042\u308c\u3070\u6291\u3048\u3089\u308c\u305f\u306f\u305a\u306e<strong><span style=\"color: #e25041;\">\u300c\u7a0e\u52d9\u30b3\u30b9\u30c8\u300d<\/span><\/strong>\u3092\u3001\u77e5\u3089\u306a\u3044\u3046\u3061\u306b\u8ca0\u62c5\u3057\u7d9a\u3051\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u85ac\u5c40\u7a0e\u52d9\u306b\u304a\u3044\u3066\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u3068\u3001\u305d\u306e\u7d50\u679c\u751f\u3058\u308b<strong><span style=\"color: #e25041;\">\u300c\u7a0e\u52d9<\/span><\/strong><strong><span style=\"color: #e25041;\"><strong>\u30ea\u30b9\u30af\u300d<\/strong><\/span><\/strong>\u3084<strong><span style=\"color: #e25041;\">\u300c\u7a0e\u52d9<\/span><\/strong><strong><span style=\"color: #e25041;\"><strong>\u30b3\u30b9\u30c8\u300d<\/strong><\/span><\/strong>\u306e\u4e00\u4f8b\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 20.6588%;\"><\/th>\n<th style=\"width: 31.9454%; text-align: center;\">\u3088\u304f\u3042\u308b\u9593\u9055\u3044\u4f8b<\/th>\n<th style=\"width: 47.3153%; text-align: center;\"><strong>\u5177\u4f53\u7684\u306a\u30ea\u30b9\u30af<\/strong>\u3084<strong>\u30b3\u30b9\u30c8<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 20.6588%; vertical-align: middle; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 18px;\">\u7a0e\u52d9\u30ea\u30b9\u30af<\/span><\/strong><br \/>\n<span style=\"font-size: 14px;\">\uff08\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3092\u53d7\u3051\u308b\uff09<\/span><\/td>\n<td style=\"width: 31.9454%; vertical-align: middle;\"><span style=\"font-size: 16px; color: #333333;\">\u85ac\u5c40\u306e\u5728\u5eab\u3092\u4e00\u822c\u7684\u306a\u5c0f\u58f2\u696d\u3068\u540c\u3058\u611f\u899a\u3067\u8a55\u4fa1\u3057\u3066\u3057\u307e\u3046<\/span><\/td>\n<td style=\"width: 47.3153%; vertical-align: middle; text-align: left;\">\u30fb\u5229\u76ca\u304c\u5b9f\u614b\u3088\u308a\u591a\u304f\uff08\u5c11\u306a\u304f\uff09\u898b\u3048\u308b<br \/>\n\u30fb\u7a0e\u984d\u304c\u5e74\u3054\u3068\u306b\u5927\u304d\u304f\u5909\u52d5\u3059\u308b<br \/>\n\u30fb\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u5728\u5eab\u8a55\u4fa1\u306e\u8aac\u660e\u8ca0\u62c5\u304c\u5897\u3048\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.6588%; vertical-align: middle; text-align: center; background-color: #efefef;\"><strong><span style=\"font-size: 18px;\">\u7a0e\u52d9\u30b3\u30b9\u30c8<\/span><\/strong><br \/>\n<span style=\"font-size: 14px;\">\uff08\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u308b\uff09<\/span><\/td>\n<td style=\"width: 31.9454%; vertical-align: middle;\">\u6d88\u8cbb\u7a0e\u306e\u533a\u5206\u3092\u5f62\u5f0f\u7684\u306a\u51e6\u7406\u3060\u3051\u3067\u6e08\u307e\u305b\u3066\u3057\u307e\u3046<\/td>\n<td style=\"width: 47.3153%; vertical-align: bottom; text-align: left;\">\n<p>\u30fb\u672c\u6765\u9078\u629e\u3067\u304d\u305f\u8a08\u7b97\u65b9\u6cd5\u3092\u6d3b\u304b\u305b\u306a\u3044<br \/>\n\u30fb\u6d88\u8cbb\u7a0e\u306e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span style=\"color: #e25041;\">\u300c\u7a0e\u52d9\u30ea\u30b9\u30af\u300d<\/span><\/strong>\u306b\u3064\u3044\u3066\u3001\u56fd\u7a0e\u5e81\u306e\u516c\u8868\u8cc7\u6599\u3067\u306f\u3001\u300c\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u4e8b\u696d\u5b9f\u614b\u306b\u5373\u3057\u305f\u5408\u7406\u6027\u3068\u7d99\u7d9a\u6027\u304c\u6c42\u3081\u3089\u308c\u308b\u300d\u3053\u3068\u304c\u660e\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/08\/01.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u300d<\/a><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u305d\u306e\u305f\u3081\u3001\u5728\u5eab\u8a55\u4fa1\u306e\u524d\u63d0\u3084\u65b9\u6cd5\u306b\u3064\u3044\u3066\u5341\u5206\u306a\u8aac\u660e\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u3092\u7406\u7531\u306b\u3001<\/span>\u7a0e\u52d9\u8abf\u67fb\u3067\u4fee\u6b63\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u500b\u5225\u306e\u7a0e\u52d9\u8abf\u67fb\u5185\u5bb9\u306f\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u5408\u7406\u6027\u3084\u7d99\u7d9a\u6027\u304c\u4e89\u70b9\u3068\u306a\u3063\u305f\u88c1\u6c7a\u4e8b\u4f8b\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.kfs.go.jp\/service\/JP\/index.html\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240 \u88c1\u6c7a\u4e8b\u4f8b<\/a><\/p>\n<p><strong><span style=\"color: #e25041;\">\u300c\u7a0e\u52d9\u30b3\u30b9\u30c8\u300d<\/span><\/strong>\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u306b\u3088\u308b\u3068\u3001\u300c<span style=\"font-size: 16px; color: #333333;\">\u975e\u8ab2\u7a0e\u58f2\u4e0a\u3068\u8ab2\u7a0e\u58f2\u4e0a\u304c\u6df7\u5728\u3059\u308b\u4e8b\u696d\u306b\u304a\u3044\u3066\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3088\u308a\u7d0d\u7a0e\u984d\u306b\u5dee\u304c\u751f\u3058\u308b\u300d\u3053\u3068\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u7279\u306b\u3001<span style=\"font-size: 16px; color: #333333;\">\u8abf\u5264\u85ac\u5c40\u306e\u3088\u3046\u306a\u696d\u614b\u3067\u306f\u3001\u4e8b\u696d\u5185\u5bb9\u306b\u5fdc\u3058\u305f\u8a08\u7b97\u65b9\u6cd5\u306e\u691c\u8a0e\u3092\u884c\u308f\u306a\u3044\u307e\u307e\u51e6\u7406\u3092\u7d9a\u3051\u308b\u3053\u3068\u3067\u3001\u672c\u6765\u3088\u308a\u7a0e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6501.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.6501\u2003\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u300d<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6505.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.6505\u2003\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u300d<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6201.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.6201\u2003\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u53d6\u5f15\u300d<\/a><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u696d\u754c\u7406\u89e3\u306e\u5dee\u306b\u3088\u3063\u3066\u300c\u7a0e\u52d9\u30b3\u30b9\u30c8\u300d\u306b\u5dee\u304c\u751f\u3058\u305f\u4e8b\u4f8b<\/p>\n<p>\u5e74\u5546\u7d048,000\u4e07\u5186\u306e\u5358\u5e97\u7d4c\u55b6\u306e\u8abf\u5264\u85ac\u5c40\u3067\u306f\u3001\u58f2\u4e0a\u306e\u5927\u534a\u304c\u51e6\u65b9\u7b8b\u8abf\u5264\u306b\u3088\u308b\u975e\u8ab2\u7a0e\u58f2\u4e0a\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u958b\u696d\u5f53\u521d\u304b\u3089<strong>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6<\/strong>\u3092\u9078\u629e\u3057\u305f\u307e\u307e\u3001\u4e00\u822c\u8ab2\u7a0e\u3068\u306e\u6bd4\u8f03\u691c\u8a0e\u3092\u884c\u3063\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p>\u7533\u544a\u81ea\u4f53\u306f\u9069\u6cd5\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u306e\u6307\u6458\u3082\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\u7a0e\u7406\u58eb\u5909\u66f4\u3092\u304d\u3063\u304b\u3051\u306b<strong>\u539f\u5247\u8ab2\u7a0e<\/strong>\u3067\u8a66\u7b97\u3057\u305f\u3068\u3053\u308d\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u3088\u308a\u591a\u304f\u9069\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3053\u3068\u304c\u5224\u660e\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001<strong>\u6bce\u5e74\u6570\u5341\u4e07\u5186\u5358\u4f4d<\/strong>\u3067\u6d88\u8cbb\u7a0e\u8ca0\u62c5\u984d\u3092\u524a\u6e1b\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<p><strong><span class=\"f-marker-y\">\u3053\u308c\u3089\u306f\u3044\u305a\u308c\u3082\u5358\u7d14\u306a\u51e6\u7406\u30df\u30b9\u3068\u3044\u3046\u3088\u308a\u3001\u85ac\u5c40\u7279\u6709\u306e\u69cb\u9020\u3092\u524d\u63d0\u306b\u5224\u65ad\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u5dee\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u3082\u306e<\/span><\/strong>\u3067\u3059\u3002\u696d\u754c\u7406\u89e3\u306e\u5dee\u304c\u3001\u7d50\u679c\u3068\u3057\u3066\u7a0e\u52d9\u30ea\u30b9\u30af\u3084\u7a0e\u52d9\u30b3\u30b9\u30c8\u306e\u5dee\u306b\u3064\u306a\u304c\u308b\u4f8b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h3 id=\"vj1gynbc2bo28rncvec6fo\">1-3.\u85ac\u5c40\u7d4c\u55b6\u306e\u6570\u5b57\u3092\u3001\u7d4c\u55b6\u5224\u65ad\u306b\u6d3b\u304b\u3059\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081<\/h3>\n<p>\u3053\u3053\u307e\u3067\u898b\u3066\u304d\u305f\u3088\u3046\u306b\u3001\u85ac\u5c40\u7279\u6709\u306e\u30eb\u30fc\u30eb\u306e\u6027\u8cea\u4e0a\u3001<span class=\"f-marker-y\">\u58f2\u4e0a\u3084\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u3088\u3046\u306b\u898b\u3048\u3066\u3082\u3001<strong>\u5b9f\u969b\u306e\u7d4c\u55b6\u611f\u899a\u3068\u6570\u5b57\u304c\u4e00\u81f4\u3057\u306a\u3044\u3053\u3068<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\u3053\u3046\u3057\u305f\u524d\u63d0\u3092\u5341\u5206\u306b\u8e0f\u307e\u3048\u305a\u306b\u6570\u5b57\u3092\u78ba\u8a8d\u3057\u3066\u3044\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306a\u72b6\u614b\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5229\u76ca\u306f\u51fa\u3066\u3044\u308b\u304c\u3001\u624b\u5143\u8cc7\u91d1\u304c\u5897\u3048\u3066\u3044\u306a\u3044<\/li>\n<li>\u5fd9\u3057\u3055\u306e\u5272\u306b\u53ce\u76ca\u6027\u304c\u6539\u5584\u3057\u3066\u304a\u3089\u305a\u3001\u7406\u7531\u304c\u5206\u304b\u3089\u306a\u3044<\/li>\n<li>\u51fa\u5e97\u3084\u4eba\u54e1\u914d\u7f6e\u306e\u5224\u65ad\u306b\u8ff7\u3044\u304c\u751f\u3058\u308b\u3000\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u696d\u754c\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3067\u3042\u308c\u3070\u3001\u6708\u6b21\u306e\u8a66\u7b97\u8868\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u3082\u3068\u306b\u3001\u85ac\u5c40\u7d4c\u55b6\u306e\u5b9f\u614b\u306b\u5373\u3057\u305f\u6570\u5b57\u306e\u898b\u65b9\u3092\u6574\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u3046\u3048\u3067\u3001\u51fa\u5e97\u3084\u4eba\u54e1\u914d\u7f6e\u3001\u8a2d\u5099\u6295\u8cc7\u306a\u3069\u306e\u5224\u65ad\u6750\u6599\u3092\u793a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u6570\u5b57\u306b\u3068\u3069\u307e\u3089\u305a\u3001<strong><span class=\"f-marker-y\">\u7d4c\u55b6\u306e\u65b9\u5411\u6027\u3092\u8003\u3048\u308b\u305f\u3081\u306e\u6570\u5b57\u3068\u3057\u3066\u6d3b\u7528\u3067\u304d\u308b\u304b<\/span><\/strong>\u3069\u3046\u304b\u304c\u3001\u85ac\u5c40\u7d4c\u55b6\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h2 id=\"wsak2ncc2oey6hqnvp6ov\">2.\u85ac\u5c40\u7d4c\u55b6\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306e\u300c10\u306e\u7279\u5fb4\u300d<\/h2>\n<p>\u5b9f\u969b\u306b<strong>\u300c\u85ac\u5c40\u7d4c\u55b6\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u300d<\/strong>\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u7279\u5fb4\u3092\u6301\u3063\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u5177\u4f53\u7684\u306a<strong><span style=\"color: #e25041;\">\u300c10\u306e\u30dd\u30a4\u30f3\u30c8\u300d<\/span><\/strong>\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u25a1\u3000\u8abf\u5264\u5831\u916c\u6539\u5b9a\u306b\u4f34\u3046\u500b\u5225\u6307\u5c0e\u30fb\u76e3\u67fb\u3078\u306e\u5bfe\u5fdc\u306b\u5f37\u3044<br \/>\n\u25a1\u3000\u4fdd\u967a\u53ce\u5165\u3068\u6d88\u8cbb\u7a0e\u306e\u51e6\u7406\u306b\u7cbe\u901a\u3057\u3066\u3044\u308b<br \/>\n\u25a1\u3000\u4fdd\u967a\u8acb\u6c42\u306e\u5165\u91d1\u9045\u308c\u3084\u30ec\u30bb\u30b3\u30f3\u30fb\u30ec\u30bb\u30d7\u30c8\u8acb\u6c42\u306e\u5b9f\u52d9\u3092\u7406\u89e3\u3057\u3066\u3044\u308b<br \/>\n\u25a1\u3000\u85ac\u4fa1\u6539\u5b9a\u3084\u5236\u5ea6\u5909\u66f4\u306b\u8fc5\u901f\u306b\u5bfe\u5fdc\u3067\u304d\u308b<br \/>\n\u25a1\u3000\u5728\u5eab\u7ba1\u7406\u3068\u6d88\u8cbb\u7a0e\u65b9\u5f0f\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3067\u304d\u308b<br \/>\n\u25a1\u3000\u8ca1\u52d9\u5206\u6790\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u5206\u6790\u304c\u5f97\u610f<br \/>\n\u25a1\u3000\u85ac\u5c40\u7d4c\u55b6\u5411\u3051\u306e\u7bc0\u7a0e\u30ce\u30a6\u30cf\u30a6\u3092\u63d0\u6848\u3067\u304d\u308b<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u25a1\u3000<\/span>\u5e97\u8217\u5c55\u958b\u3084\u533b\u7642\u6a5f\u95a2\u3068\u306e\u9023\u643a\u306b\u95a2\u3059\u308b\u77e5\u898b\u304c\u3042\u308b<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u25a1\u3000\u958b\u696d\u304b\u3089M&amp;A\u30fb\u4e8b\u696d\u627f\u7d99\u307e\u3067\u4e00\u8cab\u3057\u3066\u652f\u63f4\u304c\u3067\u304d\u308b<\/span><br \/>\n<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u25a1\u3000\u76f8\u8ac7\u3057\u3084\u3059\u304f\u3001\u8fc5\u901f\u306a\u9023\u7d61\u4f53\u5236\u304c\u3042\u308b<\/strong><\/span><\/p>\n<\/div>\n<h3 id=\"167px4yq3i5f8pol67tsbl\">2-1.\u8abf\u5264\u5831\u916c\u6539\u5b9a\u306b\u4f34\u3046\u500b\u5225\u6307\u5c0e\u30fb\u76e3\u67fb\u3078\u306e\u5bfe\u5fdc\u306b\u5f37\u3044<\/h3>\n<p><strong><span style=\"color: #e25041;\"><span class=\"f-marker-y\">\u8abf\u5264\u5831\u916c\u6539\u5b9a\u3084\u500b\u5225\u6307\u5c0e\u30fb\u76e3\u67fb\u3092\u898b\u636e\u3048\u305f\u5bfe\u5fdc\u304c\u3067\u304d\u308b\u7a0e\u7406\u58eb<\/span><\/span><\/strong>\u3067\u3042\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u8abf\u5264\u5831\u916c\u306f\u3001\u539a\u751f\u52b4\u50cd\u7701 \u304c\u6240\u7ba1\u3059\u308b\u5236\u5ea6\u306b\u57fa\u3065\u304d\u3001\u539f\u52472\u5e74\u306b1\u5ea6\uff08\u4e2d\u9593\u6539\u5b9a\u3042\u308a\uff09\u898b\u76f4\u3055\u308c\u3001\u305d\u306e\u305f\u3073\u306b\u7b97\u5b9a\u8981\u4ef6\u3084\u904b\u7528\u30eb\u30fc\u30eb\u304c\u7d30\u304b\u304f\u898b\u76f4\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u524d\u63d0\u3092\u5341\u5206\u306b\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u3068\u3001<strong><u>\u5f8c\u304b\u3089\u6307\u5c0e\u3084\u76e3\u67fb\u3067\u6307\u6458\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059<\/u><\/strong>\u3002<\/p>\n<p>\u4e07\u4e00\u3001\u8abf\u5264\u5831\u916c\u306e\u7b97\u5b9a\u4fee\u6b63\u306b\u3088\u308a\u8fd4\u9084\u91d1\u304c\u751f\u3058\u305f\u5834\u5408\u3067\u3082\u3001\u85ac\u5c40\u7d4c\u55b6\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3067\u3042\u308c\u3070\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u6574\u7406\u3057\u3001<strong><span class=\"f-marker-y\">\u7d4c\u55b6\u8005\u304c\u7406\u89e3\u3057\u3084\u3059\u3044\u5f62\u3067\u8aac\u660e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<div class=\"attention a-3\">\n<ul>\n<li><u><strong>\u8fd4\u9084\u91d1\u3092\u3069\u306e\u5e74\u5ea6\u30fb\u3069\u306e\u79d1\u76ee\u3067\u51e6\u7406\u3059\u308b\u304b<\/strong><\/u><\/li>\n<li><u><strong>\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u3078\u306e\u5f71\u97ff\u306f\u3069\u3046\u306a\u308b\u304b<\/strong><\/u><\/li>\n<li><strong><u>\u4eca\u5f8c\u306e\u6c7a\u7b97\u30fb\u8cc7\u91d1\u7e70\u308a\u3078\u306e\u53cd\u6620\u65b9\u6cd5\u3000<\/u><\/strong>\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u65e5\u9803\u304b\u3089\u300c\u3069\u306e\u7b97\u5b9a\u304c\u6307\u5c0e\u5bfe\u8c61\u306b\u306a\u308a\u3084\u3059\u3044\u304b\u300d\u300c\u6539\u5b9a\u6642\u306b\u6570\u5b57\u304c\u3069\u3046\u5909\u308f\u308a\u3084\u3059\u3044\u304b\u300d\u3092\u610f\u8b58\u3057\u305f\u4f1a\u8a08\u7ba1\u7406\u3092\u884c\u3046\u305f\u3081\u3001\u6307\u5c0e\u30fb\u76e3\u67fb\u6642\u306e\u8aac\u660e\u8ca0\u62c5\u3082\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u7d4c\u55b6\u8005\u306f\u904e\u5ea6\u306a\u4e0d\u5b89\u3092\u62b1\u304f\u3053\u3068\u306a\u304f\u3001\u7d4c\u55b6\u5224\u65ad\u306b\u96c6\u4e2d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3 id=\"t4sbdhpjucl5kb5pahjbcy\">2-2.\u4fdd\u967a\u53ce\u5165\u3068\u6d88\u8cbb\u7a0e\u306e\u51e6\u7406\u306b\u7cbe\u901a\u3057\u3066\u3044\u308b<\/h3>\n<p><strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u4fdd\u967a\u53ce\u5165\u3068\u6d88\u8cbb\u7a0e\u306e\u95a2\u4fc2\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u304b<\/span><\/strong>\u3069\u3046\u304b\u3082\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u8abf\u5264\u85ac\u5c40\u306e\u53d6\u5f15\u306b\u306f\u3001\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3082\u306e<span style=\"font-size: 16px; color: #333333;\">\uff08OTC\u306a\u3069\uff09<\/span>\u3068\u3001\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u3082\u306e<span style=\"font-size: 16px; color: #333333;\">\uff08\u4fdd\u967a\u8abf\u5264\u53ce\u5165\uff09<\/span>\u304c\u6df7\u5728\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u533a\u5206\u3092\u6b63\u3057\u304f\u7406\u89e3\u305b\u305a\u306b\u51e6\u7406\u3092\u884c\u3046\u3068\u3001<a href=\"#cn7kzz5ge9rkvkna38k5s\" target=\"_self\"><strong>1-2<\/strong><\/a>\u306e\u4e8b\u4f8b\u306e\u3088\u3046\u306b\u3001<strong><u>\u672c\u6765\u9078\u629e\u3067\u304d\u305f\u8a08\u7b97\u65b9\u6cd5\u3092\u6d3b\u304b\u305b\u305a\u3001\u7d50\u679c\u3068\u3057\u3066\u6d88\u8cbb\u7a0e\u306e\u8ca0\u62c5\u304c\u91cd\u304f<\/u><\/strong>\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u85ac\u5c40\u306e\u58f2\u4e0a\u69cb\u6210\u3092\u8e0f\u307e\u3048\u3001<strong><span class=\"f-marker-y\">\u4fdd\u967a\u8abf\u5264\u53ce\u5165\u3092\u524d\u63d0\u306b\u65e5\u5e38\u306e\u4f1a\u8a08\u51e6\u7406\u304b\u3089\u7533\u544a\u307e\u3067\u4e00\u8cab\u3057\u3066\u6574\u7406\u3057\u3001\u5236\u5ea6\u4e0a\u7121\u7406\u306e\u306a\u3044\u7a0e\u8ca0\u62c5\u3068\u306a\u308b\u3088\u3046\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u308b\u7a0e\u7406\u58eb<\/span><\/strong>\u304c\u671b\u307e\u3057\u3044\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b\u5224\u65ad\u306b\u8ff7\u3046\u3053\u3068\u304c\u6e1b\u308a\u3001\u7d4c\u55b6\u8005\u306f\u5b89\u5fc3\u3057\u3066\u672c\u696d\u306b\u96c6\u4e2d\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"tdppc1mkgxl59ruj1qi4\">2-3.\u4fdd\u967a\u8acb\u6c42\u306e\u5165\u91d1\u9045\u308c\u3084\u30ec\u30bb\u30b3\u30f3\u30fb\u30ec\u30bb\u30d7\u30c8\u8acb\u6c42\u306e\u5b9f\u52d9\u3092\u7406\u89e3\u3057\u3066\u3044\u308b<\/h3>\n<p><strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u4fdd\u967a\u8acb\u6c42\u306e\u5165\u91d1\u30b5\u30a4\u30af\u30eb\u3092\u524d\u63d0\u306b\u6570\u5b57\u3092\u898b\u3089\u308c\u308b\u7a0e\u7406\u58eb\u304b<\/span><\/strong>\u3069\u3046\u304b\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u8abf\u5264\u85ac\u5c40\u3067\u306f\u3001\u30ec\u30bb\u30d7\u30c8\u8acb\u6c42\u3092\u884c\u3063\u3066\u304b\u3089\u5b9f\u969b\u306b\u5165\u91d1\u3055\u308c\u308b\u307e\u3067\u3001\u4e00\u5b9a\u306e\u671f\u9593\uff08\u6982\u306d45\u301c60\u65e5\u7a0b\u5ea6\uff09\u304c\u751f\u3058\u307e\u3059\u3002\u3053\u306e\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u3068\u3001<strong><u>\u5229\u76ca\u306f\u51fa\u3066\u3044\u308b\u306e\u306b\u8cc7\u91d1\u304c\u5897\u3048\u306a\u3044\u7406\u7531\u3092\u8aac\u660e\u3067\u304d\u305a\u3001\u7d4c\u55b6\u5224\u65ad\u304c\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002<\/u><\/strong><\/p>\n<p>\u4fdd\u967a\u8acb\u6c42\u3084\u5165\u91d1\u30b5\u30a4\u30af\u30eb\u306b\u7cbe\u901a\u3057\u305f\u7a0e\u7406\u58eb\u3067\u3042\u308c\u3070\u3001<strong><span class=\"f-marker-y\">\u30ec\u30bb\u30d7\u30c8\u8acb\u6c42\u3084\u5165\u91d1\u306e\u6d41\u308c\u3092\u524d\u63d0\u306b\u3001\u6708\u6b21\u306e\u6570\u5b57\u3084\u8cc7\u91d1\u72b6\u6cc1\u3092\u6574\u7406\u3057\u3001\u5b9f\u969b\u306b\u5373\u3057\u305f\u8cc7\u91d1\u72b6\u6cc1\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\u3057\u3066\u304f\u308c\u308b<\/span><\/strong>\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u6570\u5b57\u306e\u52d5\u304d\u3092\u6b63\u3057\u304f\u628a\u63e1\u3067\u304d\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u898b\u901a\u3057\u3092\u6301\u3063\u305f\u4e0a\u3067\u3001\u4e2d\u9577\u671f\u306e\u7d4c\u55b6\u5224\u65ad\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"44ebsez1k93qirr24n067\">2-4.\u85ac\u4fa1\u6539\u5b9a\u3084\u5236\u5ea6\u5909\u66f4\u306b\u8fc5\u901f\u306b\u5bfe\u5fdc\u3067\u304d\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\"><span class=\"f-marker-y\">\u85ac\u4fa1\u6539\u5b9a\u3084\u5236\u5ea6\u5909\u66f4\u306e\u5f71\u97ff\u3092\u628a\u63e1\u3057\u3001\u65e9\u3081\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u7a0e\u7406\u58eb<\/span><\/span><\/strong>\u3067\u3042\u308b\u3053\u3068\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u85ac\u4fa1\u3084\u5236\u5ea6\u306f\u539f\u52472\u5e74\u306b1\u56de\u306e\u6539\u5b9a\u306b\u52a0\u3048\u3001\u4e2d\u9593\u6539\u5b9a\u3082\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u5b9f\u8cea\u7684\u306b\u306f\u307b\u307c\u6bce\u5e74\u898b\u76f4\u3057\u304c\u751f\u3058\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u58f2\u4e0a\u3084\u5229\u76ca\u3001\u8cc7\u91d1\u7e70\u308a\u306b\u76f4\u63a5\u5f71\u97ff\u3059\u308b\u305f\u3081\u3001\u6539\u5b9a\u5185\u5bb9\u3092\u5341\u5206\u306b\u628a\u63e1\u3057\u306a\u3044\u307e\u307e\u6570\u5b57\u3092\u898b\u308b\u3068\u3001<strong><u>\u5909\u52d5\u306e\u7406\u7531\u304c\u5206\u304b\u308a\u306b\u304f\u304f\u306a\u308a\u3001\u7d4c\u55b6\u5224\u65ad\u306b\u8ff7\u3044\u304c\u751f\u3058\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/u><\/strong><\/p>\n<p>\u85ac\u4fa1\u6539\u5b9a\u3084\u5236\u5ea6\u5909\u66f4\u306b\u8fc5\u901f\u306b\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u308b\u7a0e\u7406\u58eb\u3067\u3042\u308c\u3070\u3001<strong><span class=\"f-marker-y\">\u6708\u6b21\u306e\u6570\u5b57\u306b\u5927\u304d\u306a\u5909\u52d5\u304c\u3042\u3063\u3066\u3082\u3001\u300c\u4e00\u6642\u7684\u306a\u5236\u5ea6\u8981\u56e0\u306a\u306e\u304b\u300d\u300c\u7d4c\u55b6\u4e0a\u306e\u554f\u984c\u306a\u306e\u304b\u300d\u3092\u51b7\u9759\u306b\u5207\u308a\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u7d4c\u55b6\u8005\u306f\u6570\u5b57\u306e\u5909\u5316\u306b\u632f\u308a\u56de\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u3001\u65e9\u3044\u6bb5\u968e\u3067\u5bfe\u7b56\u3092\u691c\u8a0e\u3067\u304d\u308b\u305f\u3081\u3001\u843d\u3061\u7740\u3044\u3066\u7d4c\u55b6\u5224\u65ad\u3092\u884c\u3044\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"jvdyc4yqe23rtp67zn7c9\">2-5.\u5728\u5eab\u7ba1\u7406\u3068\u6d88\u8cbb\u7a0e\u65b9\u5f0f\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3067\u304d\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\"><span class=\"f-marker-y\">\u5728\u5eab\u7ba1\u7406\u3084\u6d88\u8cbb\u7a0e\u65b9\u5f0f\u306e\u5224\u65ad\u304c\u6b63\u78ba\u306b\u5224\u65ad\u3067\u304d\u308b\u304b<\/span><\/span><\/strong>\u3069\u3046\u304b\u3082\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u533b\u85ac\u54c1\u306e\u5728\u5eab\u306f\u91d1\u984d\u304c\u5927\u304d\u304f\u3001\u5728\u5eab\u306e\u8a55\u4fa1\u65b9\u6cd5\u3084\u7ba1\u7406\u306e\u4ed5\u65b9\u306b\u3088\u3063\u3066\u3001\u6c7a\u7b97\u6642\u306e\u5229\u76ca\u3084\u7a0e\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u5224\u65ad\u3092\u8aa4\u308b\u3068\u3001<strong><u>\u5229\u76ca\u3084\u7a0e\u984d\u304c\u5b9f\u614b\u3068\u30ba\u30ec\u305f\u5f62\u3067\u8868\u308c\u3084\u3059\u304f\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/u><\/strong><\/p>\n<p><strong><span class=\"f-marker-y\">\u5b9f\u614b\u3092\u8e0f\u307e\u3048\u305f\u5728\u5eab\u7ba1\u7406\u306e\u8003\u3048\u65b9\u3084\u3001\u81ea\u793e\u306b\u5408\u3063\u305f\u6d88\u8cbb\u7a0e\u65b9\u5f0f\uff08\u7c21\u6613\u8ab2\u7a0e\u30fb\u539f\u5247\u8ab2\u7a0e\uff09\u306b\u3064\u3044\u3066\u52a9\u8a00\u3057\u3066\u304f\u308c\u308b\u7a0e\u7406\u58eb<\/span><\/strong>\u304c\u85ac\u5c40\u7d4c\u55b6\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u5728\u5eab\u7ba1\u7406\u3068\u6d88\u8cbb\u7a0e\u65b9\u5f0f\u306f\u3001\u4e00\u5ea6\u306e\u5224\u65ad\u5dee\u304c\u6bce\u5e74\u306e\u7a0e\u8ca0\u62c5\u306b\u5f71\u97ff\u3057\u7d9a\u3051\u308b\u5206\u91ce\u3067\u3059\u3002\u6c7a\u7b97\u306e\u6570\u5b57\u304c\u5b89\u5b9a\u3057\u3084\u3059\u304f\u306a\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u3082\u8aac\u660e\u3057\u3084\u3059\u304f\u306a\u308b\u305f\u3081\u3001\u7d50\u679c\u3068\u3057\u3066\u7121\u7406\u306e\u306a\u3044\u5f62\u3067\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/consumption-tax-taxsaving#1_1\" target=\"_blank\" rel=\"noopener\">\u95a2\u9023\u8a18\u4e8b\uff1a\u300c\u3010\u7a0e\u7406\u58eb\u76e3\u4fee\u3011\u6d88\u8cbb\u7a0e\u306e\u7bc0\u7a0e\u65b9\u6cd5\u30ac\u30a4\u30c9\uff5c\u4eca\u3059\u3050\u898b\u76f4\u3059\u3079\u304d11\u306e\u9805\u76ee\u300d<\/a><\/p>\n<h3 id=\"okdar3afevu1hai8xcvvh\">2-6.\u8ca1\u52d9\u5206\u6790\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u5206\u6790\u304c\u5f97\u610f<\/h3>\n<p><strong><span style=\"color: #e25041;\"><span class=\"f-marker-y\">\u8ca1\u52d9\u5206\u6790\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u5206\u6790\u3092\u884c\u3044\u3001\u5229\u76ca\u3060\u3051\u3067\u306a\u304f\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u628a\u63e1\u3067\u304d\u308b\u304b<\/span><\/span><\/strong>\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u8abf\u5264\u85ac\u5c40\u3067\u306f\u3001\u4fdd\u967a\u8acb\u6c42\u304b\u3089\u5165\u91d1\u307e\u3067\u306e\u30bf\u30a4\u30e0\u30e9\u30b0\u3084\u5728\u5eab\u91d1\u984d\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001<strong><u>\u5e33\u7c3f\u4e0a\u306f\u9ed2\u5b57\u3067\u3082\u3001\u8cc7\u91d1\u7e70\u308a\u306b\u4f59\u88d5\u304c\u306a\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/strong>\u6570\u5b57\u3092\u8868\u9762\u3060\u3051\u3067\u898b\u3066\u3044\u308b\u3068\u3001\u3053\u3046\u3057\u305f\u72b6\u6cc1\u306b\u6c17\u3065\u304d\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-y\">\u6708\u6b21\u306e\u8a66\u7b97\u8868\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u3082\u3068\u306b\u3001\u5b9f\u614b\u306b\u5373\u3057\u305f\u8ca1\u52d9\u72b6\u6cc1\u3092\u6574\u7406\u3057\u3001\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u5224\u65ad\u6750\u6599\u3092\u63d0\u4f9b\u3057\u3066\u304f\u308c\u308b\u7a0e\u7406\u58eb<\/span><\/strong>\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u8cc7\u91d1\u4e0d\u8db3\u3092\u4e8b\u524d\u306b\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308a\u3001\u5b89\u5fc3\u3057\u3066\u65e5\u3005\u306e\u7d4c\u55b6\u5224\u65ad\u3092\u884c\u3044\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"s56q56l0vejm7zxhdhdnql\">2-7.\u85ac\u5c40\u7d4c\u55b6\u5411\u3051\u306e\u7bc0\u7a0e\u30ce\u30a6\u30cf\u30a6\u3092\u63d0\u6848\u3067\u304d\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\"><span class=\"f-marker-y\">\u85ac\u5c40\u7d4c\u55b6\u5411\u3051\u306e\u7bc0\u7a0e\u30ce\u30a6\u30cf\u30a6\u3092\u63d0\u6848\u304c\u3067\u304d\u308b\u7a0e\u7406\u58eb\u304b<\/span><\/span><\/strong>\u3069\u3046\u304b\u3082\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u8a2d\u5099\u6295\u8cc7\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u300d\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5373\u6642\u511f\u5374\u3084\u7a0e\u984d\u63a7\u9664\u3068\u3044\u3063\u305f\u7a0e\u52d9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u85ac\u5c40\u696d\u754c\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3067\u3042\u308c\u3070\u3001<strong><span class=\"f-marker-y\">\u85ac\u5c40\u306e\u7d4c\u55b6\u72b6\u6cc1\u3084\u6295\u8cc7\u8a08\u753b\u3092\u8e0f\u307e\u3048\u305f\u3046\u3048\u3067\u3001\u5236\u5ea6\u304c\u672c\u5f53\u306b\u9069\u7528\u3067\u304d\u308b\u304b\u3001\u5c06\u6765\u306e\u7d4c\u55b6\u306b\u7121\u7406\u304c\u306a\u3044\u304b\u307e\u3067\u542b\u3081\u3066\u5224\u65ad\u3057\u3001\u6d3b\u7528\u306e\u53ef\u5426\u3092\u5177\u4f53\u7684\u306b\u52a9\u8a00\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u5236\u5ea6\u306e\u9069\u7528\u53ef\u5426\u3084\u52b9\u679c\u3092\u6570\u5b57\u3067\u628a\u63e1\u3057\u305f\u3046\u3048\u3067\u3001\u7d0d\u5f97\u611f\u306e\u3042\u308b\u7bc0\u7a0e\u5224\u65ad\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u3068\u306f\u201d<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u304c\u751f\u7523\u6027\u5411\u4e0a\u3084\u696d\u52d9\u52b9\u7387\u5316\u306b\u3064\u306a\u304c\u308b\u8a2d\u5099\u6295\u8cc7\u3092\u884c\u3046\u969b\u3001\u4e8b\u524d\u306b\u8a8d\u5b9a\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3001<strong>\u5373<u>\u6642\u511f\u5374\u3084\u7a0e\u984d\u63a7\u9664\u3068\u3044\u3063\u305f\u7a0e\u52d9\u4e0a\u306e\u512a\u9047\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6<\/u><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u8abf\u5264\u85ac\u5c40\u3067\u306f\u3001\u8abf\u5264\u6a5f\u5668\u3084\u696d\u52d9\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u6642\u306b\u6d3b\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u6295\u8cc7\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u8981\u4ef6\u3092\u6b63\u3057\u304f\u62bc\u3055\u3048\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/kyoka_zeisei.html\" target=\"_blank\" rel=\"noopener\">\u53c2\u7167\uff1a\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u300d<\/a><\/p>\n<\/div>\n<h3 id=\"wfap7jlhzhfp2i3rt9hxi9\">2-8.\u5e97\u8217\u5c55\u958b\u3084\u533b\u7642\u6a5f\u95a2\u3068\u306e\u9023\u643a\u306b\u95a2\u3059\u308b\u77e5\u898b\u304c\u3042\u308b<\/h3>\n<p><strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u5e97\u8217\u5c55\u958b\u3084\u533b\u7642\u6a5f\u95a2\u3068\u306e\u95a2\u4fc2\u6027\u3092\u898b\u636e\u3048\u305f\u52a9\u8a00\u304c\u3067\u304d\u308b\u7a0e\u7406\u58eb\u304b<\/span><\/strong>\u3069\u3046\u304b\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u8abf\u5264\u85ac\u5c40\u306f<strong><u>\u958b\u696d\u5f8c\u306e\u904b\u55b6\u304c\u5b89\u5b9a\u3057\u3066\u304f\u308b\u3068\u3001\u591a\u5e97\u8217\u5c55\u958b\u7b49\u3092\u691c\u8a0e\u3059\u308b\u5834\u9762\u304c\u51fa\u3066\u304f\u308b\u3053\u3068\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002<\/u><\/strong>\u65b0\u898f\u51fa\u5e97\u3084\u591a\u5e97\u8217\u5c55\u958b\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u6cd5\u4eba\u5f62\u614b\u3001\u8cc7\u91d1\u8abf\u9054\u3001\u4eba\u54e1\u914d\u7f6e\u3001\u5c06\u6765\u306e\u53ce\u76ca\u6027\u306a\u3069\u3001\u7a0e\u52d9\u30fb\u4f1a\u8a08\u306e\u89b3\u70b9\u304b\u3089\u691c\u8a0e\u3059\u3079\u304d\u4e8b\u9805\u304c\u5897\u3048\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u533b\u7642\u6a5f\u95a2\u3068\u306e\u9023\u643a\u3084\u7acb\u5730\u6761\u4ef6\u306b\u3088\u3063\u3066\u306f\u3001\u58f2\u4e0a\u69cb\u9020\u3084\u30b3\u30b9\u30c8\u69cb\u9020\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u4e00\u822c\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u3060\u3051\u3067\u306f\u5b9f\u614b\u3092\u6b63\u3057\u304f\u628a\u63e1\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u85ac\u5c40\u696d\u754c\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306f\u3001<strong><span class=\"f-marker-y\">\u3053\u3046\u3057\u305f\u85ac\u5c40\u7279\u6709\u306e\u7d4c\u55b6\u5224\u65ad\u3092\u524d\u63d0\u306b\u3001\u300c\u7121\u7406\u306e\u306a\u3044\u51fa\u5e97\u30da\u30fc\u30b9\u304b\u300d\u300c\u5c06\u6765\u306e\u7ba1\u7406\u4f53\u5236\u306b\u8ca0\u62c5\u304c\u304b\u304b\u3089\u306a\u3044\u304b\u300d\u3068\u3044\u3063\u305f\u70b9\u307e\u3067\u52a9\u8a00\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u62e1\u5927\u3092\u6025\u304e\u3059\u304e\u308b\u3053\u3068\u306a\u304f\u3001\u7d4c\u55b6\u306e\u5b89\u5b9a\u3092\u4fdd\u3063\u305f\u307e\u307e\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u691c\u8a0e\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"doyhm1wnkhdkfkx2kr5v1h\">2-9.\u958b\u696d\u304b\u3089M&amp;A\u30fb\u4e8b\u696d\u627f\u7d99\u307e\u3067\u4e00\u8cab\u3057\u3066\u652f\u63f4\u3067\u304d\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\"><span class=\"f-marker-y\">\u958b\u696d\u6642\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u5148\u306eM&amp;A\u3084\u4e8b\u696d\u627f\u7d99\u307e\u3067\u898b\u636e\u3048\u3066\u652f\u63f4\u3067\u304d\u308b\u7a0e\u7406\u58eb\u304b<\/span><\/span><\/strong>\u3069\u3046\u304b\u3082\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u8abf\u5264\u85ac\u5c40\u306e\u7d4c\u55b6\u306b\u304a\u3044\u3066\u3001<strong><u>\u7b2c\u4e09\u8005\u3078\u306e\u8b72\u6e21\u3001\u89aa\u65cf\u5185\u627f\u7d99\u306a\u3069\u3001\u5c06\u6765\u306b\u95a2\u3059\u308b\u9078\u629e\u80a2\u3092\u691c\u8a0e\u3059\u308b\u5834\u9762\u304c\u51fa\u3066\u304d\u307e\u3059<\/u><\/strong>\u3002\u305d\u306e\u969b\u3001\u7a0e\u52d9\u3084\u4f1a\u8a08\u306e\u8003\u3048\u65b9\u6b21\u7b2c\u3067\u3001\u624b\u53d6\u308a\u984d\u3084\u8ca0\u62c5\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u696d\u754c\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3067\u3042\u308c\u3070\u3001<strong><span class=\"f-marker-y\">\u958b\u696d\u5f53\u521d\u304b\u3089\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306e\u8a2d\u8a08\u3092\u884c\u3044\u3001M&amp;A\u3084\u4e8b\u696d\u627f\u7d99\u306e\u6bb5\u968e\u3067\u3082\u3001\u4e00\u8cab\u3057\u305f\u8996\u70b9\u3067\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u3044\u3056\u627f\u7d99\u3084\u58f2\u5374\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u3082\u3001\u9078\u629e\u80a2\u3092\u5e83\u304f\u6301\u3061\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"evvb0kpdzuinu139rjgpog\">2-10.\u76f8\u8ac7\u3057\u3084\u3059\u304f\u3001\u8fc5\u901f\u306a\u9023\u7d61\u4f53\u5236\u304c\u3042\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\"><span class=\"f-marker-y\">\u5fc5\u8981\u306a\u3068\u304d\u306b\u3059\u3050\u76f8\u8ac7\u3067\u304d\u3001\u8fc5\u901f\u306b\u5bfe\u5fdc\u3057\u3066\u3082\u3089\u3048\u308b\u7a0e\u7406\u58eb\u304b<\/span><\/span><\/strong>\u3069\u3046\u304b\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u3084\u4f1a\u8a08\u306e\u5224\u65ad\u306f\u3001\u300c\u3042\u3068\u3067\u307e\u3068\u3081\u3066\u300d\u3067\u306f\u306a\u304f\u3001<strong><u>\u65e5\u3005\u306e\u7d4c\u55b6\u5224\u65ad\u3068\u540c\u6642\u306b\u6c42\u3081\u3089\u308c\u308b\u5834\u9762\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/u><\/strong><span style=\"font-size: 16px; color: #333333;\">\u8a2d\u5099\u6295\u8cc7\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u4eba\u54e1\u914d\u7f6e\u306e\u5909\u66f4\u3001\u5728\u5eab\u91cf\u306e\u8abf\u6574\u306a\u3069\u304c\u591a\u3044\u85ac\u5c40\u7d4c\u55b6\u306b\u304a\u3044\u3066\u3082\u540c\u69d8\u3067\u3059\u3002\u3000<\/span>\u9023\u7d61\u304c\u53d6\u308a\u3065\u3089\u304b\u3063\u305f\u308a\u3001\u56de\u7b54\u307e\u3067\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u3068\u3001\u5224\u65ad\u3092\u5148\u9001\u308a\u306b\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u5c02\u9580\u77e5\u8b58\u306b\u52a0\u3048\u3066\u3001<strong><span class=\"f-marker-y\">\u300c\u30e1\u30fc\u30eb\u3084\u30c1\u30e3\u30c3\u30c8\u30fb\u30aa\u30f3\u30e9\u30a4\u3067\u306e\u9023\u7d61\u304c\u53ef\u80fd\u300d\u300c\u3044\u3064\u307e\u3067\u306b\u56de\u7b54\u3067\u304d\u308b\u304b\u304c\u660e\u78ba\u300d\u3068\u3044\u3063\u305f\u3001\u76f8\u8ac7\u306e\u3057\u3084\u3059\u3055\u3084\u5bfe\u5fdc\u306e\u65e9\u3055\u304c\u6574\u3063\u3066\u3044\u308b\u7a0e\u7406\u58eb\u3068\u3044\u3048\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u8ff7\u3063\u305f\u3068\u304d\u306b\u3059\u3050\u5224\u65ad\u3067\u304d\u308b\u3053\u3068\u3067\u3001\u4e0d\u5b89\u3084\u6a5f\u4f1a\u640d\u5931\u3092\u9632\u304e\u3001\u7d4c\u55b6\u306e\u30b9\u30d4\u30fc\u30c9\u3092\u843d\u3068\u3055\u305a\u306b\u9032\u3081\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"tg39ktusrum9z7zxn05a1c\">3.\u85ac\u5c40\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u304d\u306e\u9867\u554f\u6599\u306e\u76f8\u5834\u306f\uff1f<\/h2>\n<p>\u85ac\u5c40\u5c02\u9580\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3068\u304d\u306e<span style=\"color: #e25041;\"><strong>\u300c\u9867\u554f\u6599\u306e\u76f8\u5834\u300d<\/strong><\/span>\u3068<strong><span style=\"color: #e25041;\">\u300c\u91d1\u984d\u3092\u898b\u308b\u969b\u306b\u78ba\u8a8d\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u300d<\/span><\/strong>\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"tv07f3hhgna0xo9xs5l61a\">3-1.\u85ac\u5c40\u306e\u9867\u554f\u6599\u306f\u898f\u6a21\uff08\u500b\u4eba\/\u6cd5\u4eba\u30fb\u58f2\u4e0a\u30fb\u5e97\u8217\u6570\uff09\u306b\u3088\u308a\u5909\u308f\u308b<\/h3>\n<p><strong><span class=\"f-marker-y\">\u85ac\u5c40\u306e\u9867\u554f\u6599\u306f\u3001\u300c<span style=\"font-size: 16px; color: #333333;\">\u500b\u4eba\/\u6cd5\u4eba\u300d\u300c<\/span>\u58f2\u4e0a\u300d\u300c\u5e97\u8217\u6570\u300d\u3068\u3044\u3063\u305f\u898f\u6a21\u306b\u3088\u308a\u76f8\u5834\u304c\u5909\u308f\u308a\u307e\u3059<\/span><\/strong>\u3002\u306a\u304a\u3001\u305d\u306e\u5c02\u9580\u6027\u304b\u3089\u3082\u4e00\u822c\u306e\u696d\u7a2e\u3068\u6bd4\u8f03\u3057\u3066\u9ad8\u3081\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u898f\u6a21\u5225\u306e\u9867\u554f\u6599\u306e\u76f8\u5834\uff08\u76ee\u5b89\uff09\u306e\u4e00\u89a7\u3067\u3059\u3002\u3000<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 22.1422%; text-align: center; background-color: #2969b0;\"><\/td>\n<td style=\"width: 27.5974%; text-align: center; background-color: #2969b0;\"><span style=\"color: #ffffff;\"><strong>\u500b\u4eba<\/strong>\u85ac\u5c40<br \/>\n\uff08\u5e74\u5546\uff11\u5104\u5186\u4ee5\u4e0b\uff09<\/span><\/td>\n<td style=\"width: 24.8996%; text-align: center; background-color: #2969b0;\"><span style=\"color: #ffffff;\"><strong>\u6cd5\u4eba<\/strong>\u85ac\u5c40<br \/>\n(\u5e74\u5546\uff11\u301c3\u5104\u5186)<\/span><\/td>\n<td style=\"width: 25.3608%; text-align: center; background-color: #2969b0;\"><span style=\"color: #ffffff;\"><strong>\u6cd5\u4eba<\/strong>\u85ac\u5c40<br \/>\n(\u5e74\u55463\u301c10\u5104\u5186)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.1422%; text-align: center; background-color: #efefef;\">\u9867\u554f\u6599\uff08\u6708\u984d\uff09<\/td>\n<td style=\"width: 27.5974%; text-align: right;\">2\u301c4\u4e07\u5186<\/td>\n<td style=\"width: 24.8996%; text-align: right;\">3\u301c5\u4e07\u5186<\/td>\n<td style=\"width: 25.3608%; text-align: right;\">4\u301c6\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.1422%; text-align: center; background-color: #efefef;\">\u6c7a\u7b97\u6599<\/td>\n<td style=\"width: 27.5974%; text-align: right;\">8\u301c15\u4e07\u5186<\/td>\n<td style=\"width: 24.8996%; text-align: right;\">15\u301c25\u4e07\u5186<\/td>\n<td style=\"width: 25.3608%; text-align: right;\">25\u301c40\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.526%; text-align: center; background-color: #efefef;\">\u8a18\u5e33\u4ee3\u884c<\/td>\n<td colspan=\"3\" style=\"width: 77.474%; text-align: center;\">2\u4e07\u5186\uff5e\uff08200\u4ed5\u8a33\u4ee5\u5185\uff09\uff0f\u6708<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.1422%; text-align: center; background-color: #d1d5d8;\">\u5e74\u9593\u7dcf\u984d<\/td>\n<td style=\"width: 27.5974%; text-align: right; background-color: #d1d5d8;\"><strong><span style=\"font-size: 18px;\">32<\/span><\/strong>\u301c<strong><span style=\"font-size: 18px;\">63<\/span><\/strong>\u4e07\u5186<\/td>\n<td style=\"width: 24.8996%; text-align: right; background-color: #d1d5d8;\"><strong><span style=\"font-size: 18px;\">51<\/span><\/strong>\u301c<strong><span style=\"font-size: 18px;\">85<\/span><\/strong>\u4e07\u5186<\/td>\n<td style=\"width: 25.3608%; text-align: right; background-color: #d1d5d8;\"><strong><span style=\"font-size: 18px;\">73<\/span><\/strong>\u301c<strong><span style=\"font-size: 18px;\">112<\/span><\/strong>\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 14px; color: #333333;\">\u203b\u5b9a\u671f\u9762\u8ac7\u5e74<strong>1<\/strong>\u56de\u3001<strong>\u7d66\u4e0e\u8a08\u7b97<\/strong>\u3001<strong>\u5e74\u672b\u8abf\u6574<\/strong>\u306a\u3069\u306f\u542b\u3081\u307e\u305b\u3093\u3002\u591a\u5e97\u8217\u7d4c\u55b6\u306e\u5834\u5408\u306f\u5e97\u8217\u6570\u3084\u7ba1\u7406\u306e\u7bc4\u56f2\u306b\u5fdc\u3058\u3066\u9867\u554f\u6599\u304c\u4e0a\u304c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4 id=\"brtshrlj68u8joyz8o42ie\"><span style=\"color: #000000;\">\u4f8b\uff11\uff1a<\/span>\u500b\u4eba\u85ac\u5c40(\u5e74\u5546\uff11\u5104\u5186\u4ee5\u4e0b)\uff1a\u5e74\u959332\u301c63\u4e07\u5186<\/h4>\n<p><strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u500b\u4eba\u4e8b\u696d<\/span><\/strong><span class=\"f-marker-y\">\u3068\u3057\u3066\u85ac\u5c40\u3092\u7d4c\u55b6\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u9867\u554f\u6599\u306e\u76f8\u5834\u3067\u3059\u3002<\/span><\/p>\n<p>\u6cd5\u4eba\u3068\u6bd4\u3079\u308b\u3068\u3001\u300c\u4e8b\u696d\u898f\u6a21\u300d\u300c\u7533\u544a\u5f62\u614b\u300d\u300c\u7ba1\u7406\u3059\u3079\u304d\u6570\u5024\u306e\u7bc4\u56f2\u300d\u306f\u6bd4\u8f03\u7684\u30b3\u30f3\u30d1\u30af\u30c8\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u8abf\u5264\u5831\u916c\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u53ce\u76ca\u69cb\u9020\u3084\u3001\u6d88\u8cbb\u7a0e\u30fb\u5728\u5eab\u3068\u3044\u3063\u305f\u85ac\u5c40\u7279\u6709\u306e\u7279\u5fb4\u306f\u3001\u500b\u4eba\u85ac\u5c40\u3067\u3042\u3063\u3066\u3082\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001<u>\u300c\u898f\u6a21\u306f\u5c0f\u3055\u304f\u3066\u3082\u3001\u5c02\u9580\u6027\u304c\u4e0d\u8981\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u300d\u70b9\u304b\u3089\u3001\u3053\u306e\u4fa1\u683c\u5e2f\u306e\u524d\u63d0\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/u><\/p>\n<p>\u307e\u305f\u3001\u5c06\u6765\u7684\u306a\u6cd5\u4eba\u5316\u3084\u4e8b\u696d\u62e1\u5927\u3092\u898b\u636e\u3048\u305f\u6bb5\u968e\u3067\u306f\u3001\u9867\u554f\u6599\u304c\u4e0a\u9650\u5bc4\u308a\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u591a\u304f\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4 id=\"brtshrlj68u8joyz8o42ie\"><span style=\"color: #000000;\">\u4f8b\uff12\uff1a<\/span>\u6cd5\u4eba\u85ac\u5c40\uff08\u5e74\u55461\uff5e3\u5104\u5186\uff09\uff1a\u5e74\u959351\u301c85\u4e07\u5186<\/h4>\n<p><span class=\"f-marker-y\"><strong><span style=\"color: #e25041;\">\u5e74\u55463\u5104\u5186\u7a0b\u5ea6\u307e\u3067<\/span><\/strong><strong><span style=\"color: #e25041;\">\u306e\u6cd5\u4eba\u85ac\u5c40<\/span><\/strong>\u306e\u9867\u554f\u6599\u306e\u76f8\u5834\u3067\u3059\u3002<\/span><\/p>\n<p>\u3053\u306e\u898f\u6a21\u3067\u306f\u3001\u53d6\u5f15\u91cf\u3084\u5e97\u8217\u6570\u306f\u6bd4\u8f03\u7684\u9650\u5b9a\u7684\u3067\u3042\u308b\u4e00\u65b9\u3001\u8abf\u5264\u5831\u916c\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u53ce\u76ca\u69cb\u9020\u3084\u3001\u6d88\u8cbb\u7a0e\u30fb\u5728\u5eab\u306b\u95a2\u3059\u308b\u5224\u65ad\u3068\u3044\u3063\u305f\u85ac\u5c40\u7279\u6709\u306e\u70b9\u306b\u304a\u3044\u3066\u4e00\u5b9a\u306e\u5c02\u9580\u6027\u3092\u8981\u3059\u308b\u305f\u3081\u3001\u4ed6\u306e\u696d\u7a2e\u3088\u308a\u9ad8\u3081\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<u>\u6cd5\u4eba\u3067\u3042\u308b\u4ee5\u4e0a\u300c\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u8cac\u4efb\u300d\u3084\u300c\u6570\u5024\u306e\u8aa4\u308a\u304c\u7d4c\u55b6\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u300d\u306f\u500b\u4eba\u4e8b\u696d\u3068\u6bd4\u3079\u3066\u91cd\u304f\u306a\u308b<\/u>\u70b9\u304c\u3053\u306e\u4fa1\u683c\u5e2f\u306e\u6839\u62e0\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h4 id=\"brtshrlj68u8joyz8o42ie\"><span style=\"color: #000000;\">\u4f8b\uff13\uff1a<\/span>\u6cd5\u4eba\u85ac\u5c40\uff08\u5e74\u55463\u5104\u5186\u301c10\u5104\u5186\uff09\uff1a\u5e74\u959373\u301c112\u4e07\u5186<\/h4>\n<p><strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u5e74\u55463\u301c10\u5104\u5186\u307e\u3067\u306e\u6cd5\u4eba\u85ac\u5c40<\/span><\/strong><span class=\"f-marker-y\">\u306e\u9867\u554f\u6599\u306e\u76f8\u5834\u3067\u3059\u3002<\/span><\/p>\n<p>\u3053\u306e\u898f\u6a21\u306b\u306a\u308b\u3068\u3001\u5e97\u8217\u6570\u30fb\u53d6\u5f15\u91cf\u306e\u5897\u52a0\u3084\u6570\u5024\u306e\u30ba\u30ec\u304c\u7d4c\u55b6\u5168\u4f53\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306e\u62e1\u5927\u3084\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306e\u6307\u6458\u984d\u30ea\u30b9\u30af\u306e\u5897\u5927\u3068\u3044\u3063\u305f\u70b9\u304c\u9855\u8457\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<u>\u6570\uff05\u306e\u5224\u65ad\u5dee\u304c\u6570\u767e\u4e07\u5186\u5358\u4f4d\u306e\u5229\u76ca\u30fb\u7a0e\u984d\u5dee\u306b\u3064\u306a\u304c\u308b\u30b1\u30fc\u30b9\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/u>\u3053\u3046\u3057\u305f\u80cc\u666f\u304b\u3089\u3001\u8cac\u4efb\u7bc4\u56f2\u3068\u5224\u65ad\u306b\u304a\u3051\u308b\u96e3\u6613\u5ea6\u3092\u53cd\u6620\u3057\u305f\u9867\u554f\u6599\u3068\u3057\u3066\u3001\u3053\u306e\u4fa1\u683c\u5e2f\u304c\u8a2d\u5b9a\u3055\u308c\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"g1bw7gr6dme7kfxwieg\">3-2.\u9867\u554f\u6599\u3092\u6bd4\u8f03\u3059\u308b\u969b\u306f\u300c\u542b\u307e\u308c\u308b\u7bc4\u56f2\u300d\u304c\u6700\u3082\u91cd\u8981<\/h3>\n<p>\u9867\u554f\u6599\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001<strong><span style=\"color: #e25041;\"><span class=\"f-marker-y\">\u300c\u6708\u984d\u3044\u304f\u3089\u304b\u300d<\/span><\/span><span style=\"color: #000000;\"><span class=\"f-marker-y\">\u3060\u3051\u3067\u306a\u304f\u3001<\/span><\/span><span style=\"color: #e25041;\"><span class=\"f-marker-y\">\u300c\u305d\u306e\u91d1\u984d\u306b\u4f55\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u300d<\/span><\/span><span style=\"color: #000000;\"><span class=\"f-marker-y\">\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068<\/span><\/span><\/strong>\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u300c\u9867\u554f\u6599\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u696d\u52d9\u300d\u3068\u300c\u8ffd\u52a0\u6599\u91d1\u306b\u306a\u308a\u3084\u3059\u3044\u696d\u52d9\u300d\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u9867\u554f\u6599\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u696d\u52d9\u306e\u4f8b\u201d<\/p>\n<ul>\n<li>\u6708\u6b21\u6c7a\u7b97\u30fb\u8a66\u7b97\u8868\u306e\u4f5c\u6210<\/li>\n<li>\u6c7a\u7b97\u30fb\u7a0e\u52d9\u7533\u544a<\/li>\n<li>\u65e5\u5e38\u7684\u306a\u7a0e\u52d9\u76f8\u8ac7<\/li>\n<li>\u85ac\u5c40\u7279\u6709\u306e\u7a0e\u52d9\u5224\u65ad\uff08\u6d88\u8cbb\u7a0e\u30fb\u5728\u5eab\u306a\u3069\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306f\u3001\u7a0e\u7406\u58eb\u304c\u9867\u554f\u3068\u3057\u3066\u7d99\u7d9a\u7684\u306b\u95a2\u4e0e\u3059\u308b\u3046\u3048\u3067\u3001\u57fa\u672c\u7684\u306a\u696d\u52d9\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3082\u306e\u3067\u3059\u3002<strong><u>\u6708\u6b21\u6c7a\u7b97\u3084\u8a66\u7b97\u8868\u306e\u4f5c\u6210\u3001\u6c7a\u7b97\u30fb\u7a0e\u52d9\u7533\u544a\u306f\u3001\u7d4c\u55b6\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u3001\u9069\u5207\u306b\u7533\u544a\u3092\u884c\u3046\u305f\u3081\u306e\u571f\u53f0<\/u><\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<strong><u>\u65e5\u5e38\u7684\u306a\u7a0e\u52d9\u76f8\u8ac7\u3084\u3001\u6d88\u8cbb\u7a0e\u30fb\u5728\u5eab\u3068\u3044\u3063\u305f\u85ac\u5c40\u7279\u6709\u306e\u8ad6\u70b9\u306b\u95a2\u3059\u308b\u5224\u65ad<\/u><\/strong>\u306b\u3064\u3044\u3066\u3082\u3001\u9867\u554f\u5951\u7d04\u306e\u7bc4\u56f2\u5185\u3067\u5bfe\u5fdc\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u305f\u3060\u3057\u3001<strong><span class=\"f-marker-y\">\u5177\u4f53\u7684\u306a\u5bfe\u5fdc\u7bc4\u56f2\u3084\u6df1\u3055\u306f\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3054\u3068\u306b\u7570\u306a\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/span><\/strong><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u8ffd\u52a0\u6599\u91d1\u306b\u306a\u308a\u3084\u3059\u3044\u696d\u52d9\u306e\u4f8b\u201d<\/p>\n<ul>\n<li>\u8a18\u5e33\u4ee3\u884c<\/li>\n<li>\u5e74\u672b\u8abf\u6574<\/li>\n<li>\u6cd5\u5b9a\u8abf\u66f8\u306e\u4f5c\u6210<\/li>\n<li>\u511f\u5374\u8cc7\u7523\u7533\u544a<\/li>\n<li>\u7d66\u4e0e\u8a08\u7b97\u3000<\/li>\n<li>\u7a0e\u52d9\u8abf\u67fb\u5bfe\u5fdc\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u696d\u52d9\u306f\u3001<strong><u>\u4e8b\u696d\u898f\u6a21\u3084\u5f93\u696d\u54e1\u6570\u3001\u53d6\u5f15\u91cf\u306b\u3088\u3063\u3066\u4f5c\u696d\u91cf\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u305f\u3081\u3001\u9867\u554f\u6599\u3068\u306f\u5225\u306b\u8ffd\u52a0\u6599\u91d1\u3068\u3057\u3066\u8a2d\u5b9a\u3055\u308c\u308b<\/u><\/strong>\u30b1\u30fc\u30b9\u304c\u591a\u304f\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u3001<strong><span class=\"f-marker-y\">\u8a18\u5e33\u4ee3\u884c\u3084\u7d66\u4e0e\u8a08\u7b97\u3001\u5e74\u672b\u8abf\u6574\u306a\u3069\u306f\u3001\u4ef6\u6570\u3084\u4eba\u6570\u304c\u5897\u3048\u308b\u307b\u3069\u8ca0\u62c5\u304c\u5897\u3048\u308b\u696d\u52d9\u3067\u3042\u308b\u305f\u3081\u3001\u5bfe\u5fdc\u7bc4\u56f2\u3084\u6599\u91d1\u4f53\u7cfb\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p><a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/consulting-tax-accountant-going-price\" target=\"_blank\" rel=\"noopener\">\u95a2\u9023\u8a18\u4e8b\uff1a\u300c\u7a0e\u7406\u58eb\u9867\u554f\u6599\u306e\u76f8\u5834\u306f\u3044\u304f\u3089\uff1f\u9069\u6b63\u306a\u8cbb\u7528\u3068\u6700\u9069\u306a\u7a0e\u7406\u58eb\u306e\u9078\u3073\u65b9\u3092\u89e3\u8aac\u300d<\/a><\/p>\n<h3 id=\"4doggmrcym7xia791bdj7\">3-3.\u85ac\u5c40\u7d4c\u55b6\u306b\u304a\u3044\u3066\u78ba\u8a8d\u3059\u3079\u304d\u9867\u554f\u6599\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/h3>\n<p>\u3053\u3053\u307e\u3067\u3092\u8e0f\u307e\u3048\u3001\u7279\u306b<strong><span style=\"color: #e25041;\">\u85ac\u5c40\u7d4c\u55b6\u306e\u9867\u554f\u6599\u3092\u78ba\u8a8d\u3059\u308b\u3068\u304d\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/span><\/strong>\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u25a1 <strong>\u6d88\u8cbb\u7a0e\uff08\u975e\u8ab2\u7a0e\u30fb\u8ab2\u7a0e\u6df7\u5728\uff09\u306b\u95a2\u3059\u308b\u5224\u65ad<\/strong>\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u304b<br \/>\n\u25a1 <strong>\u5728\u5eab\u8a55\u4fa1\u30fb\u5728\u5eab\u7ba1\u7406\u306b\u95a2\u3059\u308b\u52a9\u8a00<\/strong>\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u304b<br \/>\n\u25a1 <strong>\u8abf\u5264\u5831\u916c\u6539\u5b9a\u30fb\u500b\u5225\u6307\u5c0e<\/strong>\u3092\u610f\u8b58\u3057\u305f\u5bfe\u5fdc\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u304b<br \/>\n\u25a1 <strong>\u6708\u6b21\u8a66\u7b97\u8868\u306e\u4f5c\u6210<\/strong>\u3068\u3001\u305d\u306e<strong>\u5185\u5bb9\u8aac\u660e<\/strong>\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u304b<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u696d\u52d9\u304c\u9867\u554f\u6599\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u306e\u304b\u3092\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u3001\u691c\u8a0e\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"w7ydj0ibyt35r1l9qihuf\">4.\u85ac\u5c40\u7d4c\u55b6\u306b\u5f37\u3044\u9867\u554f\u7a0e\u7406\u58eb\u3092\u304a\u63a2\u3057\u306e\u65b9\u306f\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044<\/h2>\n<p><strong><span class=\"f-marker-y\">\u85ac\u5c40\u7a0e\u52d9\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3092\u304a\u63a2\u3057\u306e\u65b9<\/span><\/strong>\u306f\u3001<a href=\"https:\/\/www.ht-tax.or.jp\/\" target=\"_blank\" rel=\"noopener\"><strong>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/strong><\/a>\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002\u4ee5\u4e0b\u306e\u70b9\u304b\u3089\u3042\u306a\u305f\u306e\u85ac\u5c40\u7d4c\u55b6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p>\u30fb<strong><span style=\"color: #e25041;\">\u85ac\u5c40\u5c02\u9580\u30c1\u30fc\u30e0<\/span><\/strong>\u3092\u69cb\u6210\u3057\u3066\u696d\u754c\u7279\u6709\u306e\u7a0e\u52d9\u306b\u5bfe\u5fdc\u3067\u304d\u308b<\/p>\n<p>\u30fb\u9867\u554f\u5148\u6570<strong><span style=\"color: #e25041;\">20,164\u4ef6<\/span><\/strong><span style=\"font-size: 14px;\">\uff08\u203b\uff09<\/span>\u306e\u5b9f\u7e3e\u6570\u306b\u88cf\u4ed8\u3051\u3055\u308c\u305f\u30ce\u30a6\u30cf\u30a6\u3092\u6d3b\u7528\u3067\u304d\u308b<\/p>\n<p>\u30fb<strong><span style=\"color: #e25041;\">\u300c<a href=\"https:\/\/www.accs-c.co.jp\/lp\/direct_assist\/\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7\u5be9\u7406\u5ba4<\/a>\u300d<\/span><\/strong>\u3068\u306e\u9023\u643a\u3067\u3001\u6700\u65b0\u306e\u7a0e\u5236\u306b\u3082\u3059\u3050\u306b\u5bfe\u5fdc\u3067\u304d\u308b<\/p>\n<p>\u30fb<strong><span style=\"color: #e25041;\">\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\u306e\u7dcf\u5408\u529b<\/span><\/strong>\u3067\u3001\u3042\u306a\u305f\u306e\u30b9\u30c6\u30fc\u30b8\u5408\u308f\u305b\u305f\u554f\u984c\u89e3\u6c7a\u306b\u5bfe\u5fdc\u3067\u304d\u308b<\/p>\n<p><span style=\"font-size: 14px;\">\u203b2025\u5e74\u73fe\u5728<\/span><\/p>\n<\/div>\n<h2 id=\"80rcg28p8tupapmwperpi\">5.\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d\u3092\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044<\/h2>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e<strong><span style=\"color: #e25041;\">\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d<\/span><\/strong>\u306f\u3001\u85ac\u5c40\u7a0e\u52d9\u306b\u5fc5\u8981\u306a\u30b5\u30fc\u30d3\u30b9\u3092<strong><span class=\"f-marker-y\">\u8ffd\u52a0\u8cbb\u7528\u3092\u6c17\u306b\u305b\u305a\u306b\u53d7\u3051\u3089\u308c\u308b\u30d7\u30e9\u30f3\u3067\u3059\u3002<\/span><\/strong><span class=\"f-marker-y\"><span style=\"font-size: 14px; color: #000000;\">\uff08\u5e74\u5546\uff11\u5104\u5186\u672a\u6e80\uff09<\/span><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u6b21\u306e\u6599\u91d1\u3067\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; margin-right: calc(0%);\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 39.7705%; background-color: #2969b0; text-align: center;\"><span style=\"color: #ffffff;\">\u6d88\u8cbb\u7a0e<\/span><span style=\"color: #fac51c;\"><strong>\u514d\u7a0e<\/strong><\/span><span style=\"color: #ffffff;\">\u4e8b\u696d\u8005\u306e<strong>\u8abf\u5264\u85ac\u5c40\u69d8<\/strong><\/span><\/td>\n<td style=\"width: 59.9691%; text-align: center;\"><strong><span style=\"font-size: 20px; color: #e25041;\">48<\/span><span style=\"font-size: 18px;\">\u00a0<\/span><span style=\"font-size: 14px;\">\u4e07<\/span><span style=\"font-size: 14px;\">\u5186\uff0f\u5e74<\/span><span style=\"font-size: 12px;\">\uff08\u7a0e\u629c\uff09<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 39.7705%; background-color: #2969b0; text-align: center;\"><span style=\"color: #ffffff;\">\u6d88\u8cbb\u7a0e<\/span><span style=\"color: #fac51c;\"><strong>\u8ab2\u7a0e<\/strong><span style=\"font-size: medium; color: #ffffff;\">\u4e8b\u696d\u8005<\/span><\/span><span style=\"color: #ffffff;\">\u306e<strong>\u8abf\u5264\u85ac\u5c40\u69d8<\/strong><\/span><\/td>\n<td style=\"width: 59.9691%; text-align: center;\"><strong><span style=\"font-size: 20px; color: #e25041;\">64<\/span><span style=\"font-size: 18px;\">\u00a0<\/span><span style=\"font-size: 14px;\">\u4e07\u5186\uff0f\u5e74<\/span><span style=\"font-size: 12px;\"><strong>\uff08\u7a0e\u629c\uff09<\/strong><\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u672c\u30d7\u30e9\u30f3\u306b\u306f\u3001\u8ffd\u52a0\u30d7\u30e9\u30f3\u306b\u306a\u308b\u3053\u3068\u306e\u591a\u3044\u4ee5\u4e0b\u306e\u30b5\u30fc\u30d3\u30b9\u304c\u542b\u307e\u308c\u3066\u304a\u308a\u3001<strong><span class=\"f-marker-y\">\u8ffd\u52a0\u6599\u91d1\u304c\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u300c\u85ac\u5c40\u7a0e\u52d9\u9867\u554f\u30b3\u30df\u30b3\u30df\u30d7\u30e9\u30f3\u300d\u306b\u542b\u307e\u308c\u308b\u30b5\u30fc\u30d3\u30b9<\/p>\n<ul>\n<li>\u8a18\u5e33\u4ee3\u884c\u00a0<\/li>\n<li>\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210<\/li>\n<li>\u7533\u544a\u66f8\u306e\u4f5c\u6210\u00a0<\/li>\n<li>\u5404\u7a2e\u5c4a\u51fa\u66f8\u306e\u4f5c\u6210<\/li>\n<li>\u7d66\u4e0e\u8a08\u7b97\u3001\u5e74\u672b\u8abf\u6574\u5bfe\u5fdc\uff08\u4eba\u6570\u5236\u9650\u3042\u308a\uff09\u00a0<\/li>\n<li>\u7d4c\u55b6\u30b5\u30dd\u30fc\u30c8<\/li>\n<li>\u85ac\u5c40\u6cd5\u4eba\u5316\u306e\u30a2\u30c9\u30d0\u30a4\u30b9<\/li>\n<li>\u305d\u306e\u4ed6\uff1a\u878d\u8cc7\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u30b5\u30dd\u30fc\u30c8\u3001\u58eb\u696d\u7d39\u4ecb\uff08\u793e\u52b4\u58eb\u3001\u5f01\u8b77\u58eb\u306a\u3069\uff09\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p><u>\u203b<span style=\"color: #000000;\">\u8907\u6570\u5e97\u92ea\u5bfe\u5fdc<\/span>\u3001\u7a0e\u52d9\u8abf\u67fb\u5bfe\u5fdc\u3001\u6cd5\u4eba\u5316\u30b5\u30dd\u30fc\u30c8\u3084\u4ed6\u58eb\u696d\u306b\u4f9d\u983c\u3059\u308b\u5834\u5408\u306f\u5225\u9014\u6599\u91d1\u304c\u5fc5\u8981\u3067\u3059\u3002<\/u><\/p>\n<p>\u8a73\u3057\u304f\u306f\u3001\u3053\u3061\u3089\u3082\u3054\u78ba\u8a8d\u306e\u3046\u3048\u3001\u305c\u3072\u4e00\u5ea6\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"yzjqqm0roo7ikxvjg90nj\">6.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001<strong><span style=\"color: #000000;\"><span class=\"f-marker-y\">\u85ac\u5c40\u7d4c\u55b6\u306b\u306f\u696d\u754c\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u304c\u5fc5\u8981<\/span><\/span><\/strong>\u3068\u3057\u3066\u3001<strong><span style=\"color: #e25041;\">\u696d\u754c\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306e\u7279\u5fb4<\/span><\/strong>\u3068<strong><span style=\"color: #e25041;\">\u9867\u554f\u6599\u306e\u76f8\u5834<\/span><\/strong>\u306b\u3064\u3044\u3066\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u85ac\u5c40\u306e\u7d4c\u55b6\u3067\u306f\u3001\u4fdd\u967a\u8abf\u5264\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u53ce\u76ca\u69cb\u9020\u3084\u3001\u6d88\u8cbb\u7a0e\u30fb\u5728\u5eab\u30fb\u5165\u91d1\u30b5\u30a4\u30af\u30eb\u306a\u3069\u3001<strong><span class=\"f-marker-y\">\u696d\u754c\u7279\u6709\u306e\u4ed5\u7d44\u307f\u3092\u524d\u63d0\u306b\u6570\u5b57\u3092\u6574\u7406\u3067\u304d\u308b\u7a0e\u7406\u58eb\u304b\u3069\u3046\u304b<\/span><\/strong>\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u9867\u554f\u6599\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u8868\u9762\u7684\u306a\u91d1\u984d\u3060\u3051\u3067\u306a\u304f\u3001<strong><span class=\"f-marker-y\">\u300c<\/span><\/strong><strong><span class=\"f-marker-y\">\u85ac\u5c40\u7d4c\u55b6\u306b\u5fc5\u8981\u306a\u5224\u65ad\u3084\u30b5\u30dd\u30fc\u30c8\u304c\u3069\u3053\u307e\u3067\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u300d<\/span><\/strong>\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u4eca\u306e\u9867\u554f\u7a0e\u7406\u58eb\u306f\u3001\u672c\u5f53\u306b\u85ac\u5c40\u7d4c\u55b6\u3092\u7406\u89e3\u3057\u3066\u304f\u308c\u3066\u3044\u308b\u306e\u3060\u308d\u3046\u304b\u300d \u300c\u652f\u6255\u3063\u3066\u3044\u308b\u9867\u554f\u6599\u306b\u898b\u5408\u3063\u305f\u52a9\u8a00\u304c\u5f97\u3089\u308c\u3066\u3044\u306a\u3044\u6c17\u304c\u3059\u308b\u30fb\u30fb\u30fb\u300d \u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u611f\u3058\u59cb\u3081\u305f\u3068\u304d\u306f\u3001\u73fe\u5728\u306e\u7a0e\u52d9\u9867\u554f\u5951\u7d04\u3092\u898b\u76f4\u3059\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u3072\u3068\u3064\u3068\u3044\u3048 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":2280,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-2279","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-zeirishi","tag-pharmacy"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2279","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/comments?post=2279"}],"version-history":[{"count":4,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2279\/revisions"}],"predecessor-version":[{"id":2290,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2279\/revisions\/2290"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/2280"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=2279"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=2279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}