{"id":2462,"date":"2026-03-03T10:00:33","date_gmt":"2026-03-03T01:00:33","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2462"},"modified":"2026-03-02T11:25:47","modified_gmt":"2026-03-02T02:25:47","slug":"viewpoint-of-municipal-tax-notification","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/viewpoint-of-municipal-tax-notification","title":{"rendered":"\u3010\u4e8b\u696d\u8005\u5411\u3051\u3011\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306e\u898b\u65b9\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u4f8b\u5e745\u6708\u9803\u306b\u306a\u308b\u3068\u3001\u5404\u81ea\u6cbb\u4f53\u304b\u3089\u4f1a\u793e\u5b9b\u3066\u306b\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\uff08\u7d66\u4e0e\u6240\u5f97\u7b49\u306b\u4fc2\u308b\u5e02\u6c11\u7a0e\u30fb\u770c\u6c11\u7a0e\u30fb\u68ee\u6797\u74b0\u5883\u7a0e\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u306e\u6c7a\u5b9a\u901a\u77e5\u66f8\uff09\u304c\u5c4a\u304d\u307e\u3059\u3002<\/p>\n<p>\u3067\u3059\u304c\u30014\u6708\u304b\u3089\u4eba\u4e8b\u3084\u52b4\u52d9\u306e\u62c5\u5f53\u306b\u306a\u3063\u305f\u3070\u304b\u308a\u3067\u3001\u901a\u77e5\u66f8\u306e\u3069\u3053\u3092\u898b\u308c\u3070\u3088\u3044\u306e\u304b\u5206\u304b\u3089\u305a\u56f0\u3063\u3066\u3044\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5404\u4f1a\u793e\u304c\u4f4f\u6c11\u7a0e\u306e\u5929\u5f15\u304d\u30fb\u7d0d\u4ed8\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981\u306a\u3001\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306e\u898b\u65b9\u3084\u3088\u304f\u3042\u308b\u7591\u554f\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u8a18\u4e8b\u3092\u8aad\u3093\u3067\u3001\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u4e8b\u52d9\u3092\u6b63\u78ba\u306b\u884c\u3048\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"izt1k5j61xd2znrbfaqfb\">1.\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306e\u898b\u65b9\u306f\uff1f\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c83\u3064<\/h2>\n<p>\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306b\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u7528\uff08\u5404\u5f93\u696d\u54e1\u5411\u3051\uff09\u3068<span>\u7279\u5225\u5fb4\u53ce\u7fa9\u52d9\u8005\u7528\uff08\u4e8b\u696d\u8005\u5411\u3051\uff09<\/span>\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3046\u3061\u3001\u4e8b\u696d\u8005\u5411\u3051\u306e<span>\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306e\u898b\u65b9\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/60c1141b2ebba34b19dc176537623665\/1zdc7rl6VLoNyZEF9aOpAqMQs-1770121212.jpg\" \/><\/p>\n<p>\uff08<span>\u51fa\u5178\uff1ae-Gov \u6cd5\u4ee4\u691c\u7d22 \u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u7b2c\u4e09\u53f7\u69d8\u5f0f\uff08<a data-fr-linked=\"true\" href=\"https:\/\/laws.e-gov.go.jp\/data\/MinisterialOrdinance\/329M50000002023\/613172_17\/pict\/2FH00000076615.pdf\uff09\u3092\u4e00\u90e8\u7de8\u96c6\u30fb\u52a0\u5de5\uff09\">https:\/\/laws.e-gov.go.jp\/data\/MinisterialOrdinance\/329M50000002023\/613172_17\/pict\/2FH00000076615.pdf<\/a><\/span><span>\uff09\u3092\u4e00\u90e8\u7de8\u96c6\u30fb\u52a0\u5de5\uff09<\/span><\/p>\n<p class=\"\"><strong>\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306f\u3001\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u4f1a\u793e\u304c\u5404\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa\u3057\u305f\u300c\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u300d\u306e\u5185\u5bb9\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3055\u308c\u308b\u305f\u3081\u3001\u5404\u5f93\u696d\u54e1\u306e\u5728\u7c4d\u72b6\u6cc1\u306e\u5909\u5316\u306a\u3069\u304c\u53cd\u6620\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<\/strong>\u305d\u306e\u305f\u3081\u3001\u901a\u77e5\u66f8\u304c\u5c4a\u3044\u305f\u3089\u3001\u307e\u305a\u306f\u6700\u65b0\u306e<span>\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p class=\"\">\u4ee5\u4e0b\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u30dd\u30a4\u30f3\u30c8\u3054\u3068\u306b\u901a\u77e5\u66f8\u306e\u898b\u65b9\u3068\u30c1\u30a7\u30c3\u30af\u3059\u3079\u304d\u5185\u5bb9\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"teqh8ih0419qzj30cit3x\">1-1.\u5404\u5e02\u533a\u753a\u6751\u3067\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u308b\u5f93\u696d\u54e1<\/h3>\n<p>\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306b\u306f\u3001<strong>\u767a\u884c\u5143\u306e\u81ea\u6cbb\u4f53\u3067\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u5f93\u696d\u54e1\u306e\u4e00\u89a7<\/strong>\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u57fa\u672c\u7684\u306b\u306f\u3001\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u306e\u5bfe\u8c61\u3067\u3042\u308b\u5f93\u696d\u54e1\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u63d0\u51fa\u5f8c\u306b\u5f93\u696d\u54e1\u306e\u5165\u793e\u30fb\u9000\u8077\u306a\u3069\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306a\u3069\u306f\u3001\u901a\u77e5\u66f8\u306e\u5185\u5bb9\u304c\u6700\u65b0\u306e\u72b6\u6cc1\u3068\u7570\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\"><span>\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u5f93\u696d\u54e1\u3092\u78ba\u8a8d\u3059\u308b\u624b\u9806\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<ol>\n<li>\u524d\u5e74\u5206\u306e\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u306e\u5bfe\u8c61\u3067\u3042\u308b\u5f93\u696d\u54e1\u306e\u30ea\u30b9\u30c8\u3092\u7528\u610f\u3059\u308b<\/li>\n<li>\u4e0a\u8a18\u306e\u5f93\u696d\u54e1\u30ea\u30b9\u30c8\u3092\u3001\u4f4f\u6240\u306e\u3042\u308b\u5e02\u533a\u753a\u6751\u5225\u306b\u6574\u7406\u3059\u308b<\/li>\n<li>\u5404\u5f93\u696d\u54e1\u304c\u3001\u4f4f\u6240\u306e\u3042\u308b\u5e02\u533a\u753a\u6751\u306e\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306b\u8f09\u3063\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u306e\u63d0\u51fa\u5f8c\u306b\u3001\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u305f\u5f93\u696d\u54e1\u304c\u8f09\u3063\u3066\u3044\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b\uff08\u4f8b\uff1a\u4f11\u8077\u3001\u9000\u8077\uff09<\/li>\n<li>\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u306e\u63d0\u51fa\u5f8c\u3001\u65b0\u305f\u306b\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u5f93\u696d\u54e1\u304c\u901a\u77e5\u66f8\u306b\u8f09\u3063\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3059\u308b\uff08\u4f8b\uff1a \u4e2d\u9014\u5165\u793e\uff09<\/li>\n<\/ol>\n<\/div>\n<p class=\"\"><strong>\u306a\u304a\u3001\u5f93\u696d\u54e1\u304c\u9014\u4e2d\u3067\u5165\u793e\u30fb\u9000\u8077\u3059\u308b\u306a\u3069\u3001\u901a\u77e5\u66f8\u306e\u5185\u5bb9\u304c\u6700\u65b0\u306e\u5f93\u696d\u54e1\u306e\u72b6\u6cc1\u3068\u7570\u306a\u308b\u5834\u5408\u306f\u3001\u5404\u5e02\u533a\u753a\u6751\u306b\u5bfe\u3057\u3066\u4f1a\u793e\u304c\u624b\u7d9a\u304d\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n<\/strong>\u8a73\u3057\u304f\u306f\u3001<a href=\"#etcpnnfb33nqeulnvpmp1d\" target=\"_self\">3-4. \u4f11\u8077\u30fb\u9000\u8077\u3057\u305f\u5f93\u696d\u54e1\u304c\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306b\u8f09\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u304b\uff1f<\/a>\u3084\u3001<a href=\"#zpjadd0bj27zqj23rcq5\" target=\"_self\">3-6. 1\u67081\u65e5\u4ee5\u964d\u306b\u5f93\u696d\u54e1\u304c\u5165\u793e\u3057\u305f\u5834\u5408\u3001\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u306b\u3064\u3044\u3066\u306f\u3069\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u304b\u3002<\/a>\u3092\u304a\u8aad\u307f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"o3vjyckj4w9vnka4gqk0o\">1-2.\u5404\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3059\u308b\u4f4f\u6c11\u7a0e\u984d<\/h3>\n<p class=\"\">\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306e\u53f3\u5074\u306b\u306f\u3001<strong>\u5f93\u696d\u54e1\u3054\u3068\u306e\u4f4f\u6c11\u7a0e\u984d\u304c\u30016\u6708\u5206\u304b\u3089\u6765\u5e745\u6708\u5206\u307e\u3067\u306e1\u5e74\u5206<\/strong>\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/60c1141b2ebba34b19dc176537623665\/A4unCMfowSdDIsg52eqkO3Ycz-1768753962.png\" \/><\/p>\n<p>\uff08\u51fa\u5178\uff1ae-Gov \u6cd5\u4ee4\u691c\u7d22 \u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u7b2c\u4e09\u53f7\u69d8\u5f0f\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/data\/MinisterialOrdinance\/329M50000002023\/613172_17\/pict\/2FH00000076615.pdf\">https:\/\/laws.e-gov.go.jp\/data\/MinisterialOrdinance\/329M50000002023\/613172_17\/pict\/2FH00000076615.pdf<\/a>\uff09\u3092\u4e00\u90e8\u7de8\u96c6\u30fb\u52a0\u5de5\uff09<\/p>\n<p>\u5ff5\u306e\u305f\u3081\u3001\u7279\u5225\u5fb4\u53ce\u7a0e\u984d<span>\u901a\u77e5\u66f8\u306e\u7a0e\u984d\u306b\u3064\u3044\u3066\u306f<\/span>\u6b21\u306e\u70b9\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><span>\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u4f5c\u6210\u3057\u305f\u300c\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u300d\u306e\u30c7\u30fc\u30bf<\/span>\u3092\u53c2\u7167\u3057\u3066\u3001\u5e74\u9593\u306e\u4f4f\u6c11\u7a0e\u984d\u304c\u6b63\u3057\u304f\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u901a\u77e5\u66f8\u4e0a\u3067\u3001\u6bce\u6708\u306e\u4f4f\u6c11\u7a0e\u984d\u306e\u5408\u8a08\uff1d\u5e74\u9593\u306e\u4f4f\u6c11\u7a0e\u984d\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p class=\"\"><strong>\u4e07\u304c\u4e00\u3001\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306e\u7a0e\u984d\u304c\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u306e\u63a7\u9664\u984d\u306a\u3069\u3092\u3082\u3068\u306b\u8a08\u7b97\u3057\u305f\u6570\u5b57\u3068\u5408\u308f\u306a\u3044\u5834\u5408\u306f\u3001\u8a72\u5f53\u306e\u5f93\u696d\u54e1\u304c<span>\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3063\u305f\u3053\u3068\u3067\u63a7\u9664\u984d\u304c\u5909\u308f\u3063\u305f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p class=\"\"><span>\u306a\u304a\u3001\u591a\u304f\u306e\u5834\u5408\u30016\u6708\u5206\u306e\u7a0e\u984d\u3060\u3051\u4ed6\u306e\u6708\u3088\u308a\u3082\u5c11\u3057\u91d1\u984d\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><br \/>\n<span>\u6bce\u6708\u306e\u4f4f\u6c11\u7a0e\u984d\u306f\u5e74\u9593\u306e\u7a0e\u984d\u309212\u3067\u5272\u3063\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u304c\u3001100\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f6\u6708\u5206\u306b\u307e\u3068\u3081\u3066\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/span><\/p>\n<h3 id=\"ldv1ozlb8pan3pji83fyto\">1-3.\u5404\u5e02\u533a\u753a\u6751\u306b\u7d0d\u3081\u308b\u4f4f\u6c11\u7a0e\u984d<\/h3>\n<p><span>\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306e\u4e0a\u90e8\u306b\u306f\u3001<strong>\u901a\u77e5\u66f8\u3092\u767a\u884c\u3057\u305f<\/strong><\/span><strong>\u5e02\u533a\u753a\u6751\u306b\u7d0d\u3081\u308b\u3079\u304d\u4f4f\u6c11\u7a0e\u984d<\/strong>\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u300c\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u300d\u306e\u6b04\u306f\u5e74\u9593\u306e\u7a0e\u984d\u3001\u300c\u6708\u5272\u984d\u300d\u306e\u6b04\u306f\u5404\u6708\u306e\u7a0e\u984d\u3067\u3059\u3002<br \/>\n\u305d\u308c\u305e\u308c\u3001\u5404\u5f93\u696d\u54e1\u306e\u5e74\u9593\u3068\u6708\u3054\u3068\u306e\u4f4f\u6c11\u7a0e\u984d\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/60c1141b2ebba34b19dc176537623665\/GuMitJF9eCqZhVK4v3s1SUXnD-1768754114.png\" \/><\/p>\n<p>\uff08\u51fa\u5178\uff1ae-Gov \u6cd5\u4ee4\u691c\u7d22 \u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u7b2c\u4e09\u53f7\u69d8\u5f0f\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/data\/MinisterialOrdinance\/329M50000002023\/613172_17\/pict\/2FH00000076615.pdf\">https:\/\/laws.e-gov.go.jp\/data\/MinisterialOrdinance\/329M50000002023\/613172_17\/pict\/2FH00000076615.pdf<\/a>\uff09\u3092\u4e00\u90e8\u7de8\u96c6\u30fb\u52a0\u5de5\uff09<\/p>\n<p><strong>\u5404\u5e02\u533a\u753a\u6751\u306b\u306f\u3001\u300c\u6708\u5272\u984d\u300d\u306b\u8a18\u8f09\u306e\u7a0e\u984d\u3092\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n<\/strong>\u7d0d\u4ed8\u65b9\u6cd5\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li><span>\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306b\u540c\u5c01\u3055\u308c\u3066\u3044\u308b\u7d0d\u4ed8\u66f8\u3092\u91d1\u878d\u6a5f\u95a2\u306b\u6301\u53c2\u3057\u3066\u7d0d\u4ed8\u3059\u308b<\/span><\/li>\n<li>eLTAX\uff08\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u3067\u5229\u7528\u3067\u304d\u308b\u5730\u65b9\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u30b7\u30b9\u30c6\u30e0\uff09\u3067\u7d0d\u4ed8\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<h2 id=\"g08cyef5ogde2o35g4526t\">2.\u7279\u5225\u5fb4\u53ce\u3059\u308b\u4f4f\u6c11\u7a0e\u984d\u304c\u5206\u304b\u3063\u305f\u3089\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8\u3078\u5165\u529b\u3059\u308b<\/h2>\n<p>\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u3067\u5404\u5f93\u696d\u54e1\u306e\u4f4f\u6c11\u7a0e\u984d\u3092\u78ba\u8a8d\u3057\u305f\u3089\u3001\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8\u306e\u4f4f\u6c11\u7a0e\u8a2d\u5b9a\u753b\u9762\u3067\u6bce\u6708\u306e\u7a0e\u984d\u3092\u5165\u529b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/60c1141b2ebba34b19dc176537623665\/Rn43L2QoVP8cF9JzvO6qbM0Au-1768743365.png\" \/><\/p>\n<p>\uff08\u5f15\u7528\u5143\uff1aMoney Forward\u30af\u30e9\u30a6\u30c9\u7d66\u4e0e \u30b5\u30dd\u30fc\u30c8\u30b5\u30a4\u30c8<a data-fr-linked=\"true\" href=\"https:\/\/biz.moneyforward.com\/support\/payroll\/faq\/monthlyfixedamount\/ml15.html\uff09\">https:\/\/biz.moneyforward.com\/support\/payroll\/faq\/monthlyfixedamount\/ml15.html\uff09<\/a><\/p>\n<p>\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8\u306b\u4f4f\u6c11\u7a0e\u984d\u3092\u767b\u9332\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u4f4f\u6c11\u7a0e\u984d\u306e\u63a7\u9664\u3092\u53cd\u6620\u3057\u305f\u6bce\u6708\u306e<span>\u7d66\u4e0e\u304c\u81ea\u52d5\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u306a\u304a\u3001\u5404\u6708\u5206\u306e\u4f4f\u6c11\u7a0e\u984d\u306f\u3001\u305d\u306e\u6708\u306b\u652f\u7d66\u3059\u308b\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u307e\u3059\u3002<br \/>\n<\/strong>\uff08\u4f8b\uff1a6\u6708\u5206\u306e\u4f4f\u6c11\u7a0e\u984d\u306f\u30016\u6708\u306b\u652f\u7d66\u3059\u308b\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3059\u308b\uff09<\/p>\n<h2 id=\"tw3kbcx7w4k6nn2m4r8m7g\">3.\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306e\u898b\u65b9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u7591\u554f<\/h2>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306e\u898b\u65b9\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u7591\u554f\u306b\u3064\u3044\u3066\u56de\u7b54\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"aawmpc92irs3y25jql0cgy\">3-1.\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u306e\u7a0e\u984d\u304c\u6b63\u3057\u3044\u304b\u3069\u3046\u304b\u78ba\u8a8d\u3059\u308b\u306b\u306f\uff1f<\/h3>\n<p>\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7a0e\u984d\u304c\u6b63\u3057\u3044\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u306b\u306f\u3001\u6b21\u306e\u624b\u9806\u3067\u4f4f\u6c11\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ol>\n<li><strong>\u6240\u5f97\u5272<\/strong><span>\uff08\u4f4f\u6c11\u7a0e\u306e\u3046\u3061\u3001\u6240\u5f97\u306b\u6bd4\u4f8b\u3059\u308b\u90e8\u5206\uff09<\/span>\u3092\u7b97\u51fa\u3059\u308b\n<ol>\n<li>\u7d66\u4e0e\u53ce\u5165\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u3066\u3001\u7d66\u4e0e\u6240\u5f97\u3092\u7b97\u51fa\u3059\u308b<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u304b\u3089\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u3066\u3001\u8ab2\u7a0e\u6a19\u6e96\u984d\uff08\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\uff09\u3092\u7b97\u51fa\u3059\u308b<\/li>\n<li>\u8ab2\u7a0e\u6a19\u6e96\u984d\u306b\u7a0e\u7387\u3092\u304b\u3051\u308b<\/li>\n<li>3\u304b\u3089\u7a0e\u984d\u63a7\u9664\u3092\u5f15\u3044\u3066\u3001\u6240\u5f97\u5272\u3092\u7b97\u51fa\u3059\u308b<\/li>\n<\/ol>\n<\/li>\n<li>\u6240\u5f97\u5272\u306b<strong>\u5747\u7b49\u5272<\/strong>\uff08\u4f4f\u6c11\u7a0e\u306e\u3046\u3061\u3001\u6240\u5f97\u306b\u95a2\u308f\u3089\u305a\u4e00\u5f8b\u306e\u90e8\u5206\uff09\u3092\u8db3\u3057\u3066\u3001\u6700\u7d42\u7684\u306a\u4f4f\u6c11\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b<\/li>\n<\/ol>\n<p class=\"\">\u203b<span>\u6240\u5f97\u5272\u306e\u7a0e\u7387\u3084\u5747\u7b49\u5272\u306e\u91d1\u984d\u306f\u3001\u5404\u5e02\u533a\u753a\u6751\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306a\u3069\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059<\/span><\/p>\n<\/div>\n<p class=\"\">\u5404\u5e02\u533a\u753a\u6751\u304c\u767a\u884c\u3059\u308b\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306b\u306f\u3001\u7a0e\u984d\u306e\u8a08\u7b97\u30df\u30b9\u304c\u898b\u3064\u304b\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4e8b\u696d\u8005\u5074\u3067\u3082\u3001\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u984d\u3092\u5929\u5f15\u304d\u3059\u308b\u524d\u306b\u901a\u77e5\u66f8\u306e\u7a0e\u984d\u304c\u6b63\u3057\u3044\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u78ba\u5b9f\u3067\u3059\u3002<\/p>\n<h3 id=\"mqrczv0shhlir9hp2mbzga\">3-2.\u5e02\u533a\u753a\u6751\u306b\u7279\u5225\u5fb4\u53ce\u3067\u7d0d\u3081\u308b\u7a0e\u984d\u304c\u5e74\u5ea6\u9014\u4e2d\u3067\u5909\u308f\u308b\u3053\u3068\u306f\u3042\u308b\u304b\uff1f<\/h3>\n<p>\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5e02\u533a\u753a\u6751\u306b\u7279\u5225\u5fb4\u53ce\u3067\u7d0d\u3081\u308b\u4f4f\u6c11\u7a0e\u984d\u304c\u5e74\u5ea6\u9014\u4e2d\u3067\u5909\u308f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 68.0162%;\">\n<p>\u5404\u5f93\u696d\u54e1\u306e\u7a0e\u984d\u5909\u66f4\u3092\u4f34\u3046\u30b1\u30fc\u30b9\u306e\u4f8b<\/p>\n<\/th>\n<th style=\"width: 31.0391%;\">\n<p>\u5404\u5f93\u696d\u54e1\u306e\u7a0e\u984d\u5909\u66f4\u3092\u4f34\u308f\u306a\u3044\u30b1\u30fc\u30b9\u306e\u4f8b<\/p>\n<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 68.0162%;\">\u5f93\u696d\u54e1\u304c\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u30fb\u4fee\u6b63\u7533\u544a\u3092\u3057\u3066\u63a7\u9664\u984d\u304c\u5897\u3048\u305f\uff08\u4f8b\uff1a\u533b\u7642\u8cbb\u63a7\u9664\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u7b49\u306e\u5bc4\u4ed8\u91d1\u63a7\u9664\uff09<\/p>\n<\/td>\n<td style=\"width: 31.0391%;\">\n<p><span>\u30fb\u666e\u901a\u5fb4\u53ce\u304b\u3089\u7279\u5225\u5fb4\u53ce\u306b\u5207\u308a\u66ff\u3048\u305f\u5f93\u696d\u54e1\u304c\u3044\u308b<br \/>\n<\/span>\u30fb\u5f93\u696d\u54e1\u304c\u4f11\u696d\u3001\u4f11\u8077\u307e\u305f\u306f\u9000\u8077\u3057\u305f<br \/>\n\u30fb\u5f93\u696d\u54e1\u304c\u5165\u793e\u3057\u305f<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"\"><strong>\u4f4f\u6c11\u7a0e\u984d\u304c\u5e74\u5ea6\u9014\u4e2d\u3067\u5909\u308f\u3063\u305f\u5834\u5408\u306f\u3001\u5e02\u533a\u753a\u6751\u304b\u3089\u968f\u6642\u65b0\u3057\u3044\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\uff08\u7a0e\u984d\u5909\u66f4\u901a\u77e5\u66f8\uff09\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002<br \/>\n<\/strong>\u65b0\u3057\u3044\u901a\u77e5\u66f8\u3092\u898b\u3066\u3001\u7d66\u4e0e\u304b\u3089\u306e\u5929\u5f15\u304d\u984d\u3084\u5e02\u533a\u753a\u6751\u3078\u306e\u7d0d\u4ed8\u984d\u3092\u518d\u5ea6\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"ff4pb2p5jv97nbdm06cz5m\">3-3.\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5f93\u696d\u54e1\u306e\u7bc4\u56f2\u306f\uff1f<\/h3>\n<p>\u57fa\u672c\u7684\u306b\u3001\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u306e\u3046\u3061\u3001\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u65b9\u304c\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u81ea\u793e\u3067\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001\u77ed\u671f\u96c7\u7528\u8005\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u3001\u30d1\u30fc\u30c8\u3001\u5f79\u54e1\u7b49\u3082\u542b\u3080\u3059\u3079\u3066\u306e\u5f93\u696d\u54e1\u3067\u3001\u6b21\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u4eba\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li><span>\u524d\u5e74\u4e2d\u306b\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u308b<\/span><\/li>\n<li><span>\u672c\u5e74\u306e4\u67081\u65e5\u6642\u70b9\u3067\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u308b\uff08\u4f11\u696d\u30fb\u4f11\u8077\u7b49\u3092\u3057\u3066\u3044\u306a\u3044\uff09<\/span><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"etcpnnfb33nqeulnvpmp1d\">3-4.\u4f11\u8077\u30fb\u9000\u8077\u3057\u305f\u5f93\u696d\u54e1\u304c\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306b\u8f09\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u304b\uff1f<\/h3>\n<p><span>\u5f93\u696d\u54e1\u304c\u4f11\u8077\u30fb\u9000\u8077\u3057\u3066\u7d66\u4e0e\u306e\u652f\u6255\u3044\u304c\u306a\u304f\u306a\u308a\u3001\u4f4f\u6c11\u7a0e\u3092\u7279\u5225\u5fb4\u53ce\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u300c\u7d66\u4e0e\u652f\u6255\u5831\u544a\u30fb\u7279\u5225\u5fb4\u53ce\u306b\u304b\u304b\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u7570\u52d5\u5c4a\u51fa\u66f8\u300d\u3092\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u4e0a\u8a18\u306e\u66f8\u985e\u3092\u3059\u3067\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u63d0\u51fa\u304c4\u670816\u65e5\u4ee5\u964d\u3067\u3042\u3063\u305f\u5834\u5408\u30015\u6708\u306b\u9001\u3089\u308c\u3066\u304f\u308b\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306b\u306f\u307e\u3060\u53cd\u6620\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<br \/>\n\u305d\u306e\u5834\u5408\u306f\u3001\u5f8c\u65e5\u65b0\u3057\u3044\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8<span>\uff08\u7a0e\u984d\u5909\u66f4\u901a\u77e5\u66f8\uff09<\/span>\u304c\u5c4a\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"8s1icowkaokl4oqqf1wfd\">3-5.\u5f93\u696d\u54e1\u304c\u8ee2\u52e4\u306a\u3069\u3067\u5225\u306e\u5e02\u533a\u753a\u6751\u306b\u5f15\u3063\u8d8a\u3057\u305f\u5834\u5408\u3001\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u5148\u306f\u3069\u3046\u306a\u308b\u304b\u3002<\/h3>\n<p><span>\u5f93\u696d\u54e1\u304c\u5225\u306e\u5e02\u533a\u753a\u6751\u306b\u5f15\u3063\u8d8a\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u305d\u306e\u5e74\u5ea6\u5185\u306f\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u5148\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u5148\u306f\u30011\u67081\u65e5\u6642\u70b9\u306e\u4f4f\u6240\uff08\u4f4f\u6c11\u7968\u306e\u3042\u308b\u5834\u6240\uff09\u304c\u3042\u308b\u5e02\u533a\u753a\u6751\u3067\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u5148\u304c\u5f15\u3063\u8d8a\u3057\u5148\u306e\u5e02\u533a\u753a\u6751\u306b\u5909\u308f\u308b\u306e\u306f\u3001\u6b21\u306e\u5e74\u5ea6\u304b\u3089\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"zpjadd0bj27zqj23rcq5\">3-6.1\u67081\u65e5\u4ee5\u964d\u306b\u5f93\u696d\u54e1\u304c\u5165\u793e\u3057\u305f\u5834\u5408\u3001\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u306b\u3064\u3044\u3066\u306f\u3069\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u304b\u3002<\/h3>\n<p>1\u67081\u65e5\u4ee5\u964d\u306b\u5165\u793e\u3057\u305f\u5f93\u696d\u54e1\u304c\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u5f93\u696d\u54e1\u306e\u524d\u5e74\u306e\u53ce\u5165\u72b6\u6cc1\u3084\u3001\u76f4\u8fd1\u306e\u4f4f\u6c11\u7a0e\u306e\u5fb4\u53ce\u65b9\u5f0f\u306b\u3088\u3063\u3066\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th class=\"\">\u5f93\u696d\u54e1\u306e\u72b6\u6cc1<\/th>\n<th class=\"\">\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/th>\n<\/tr>\n<tr>\n<td>\n<p>\u524d\u5e74\u306b\u6240\u5f97\u304c\u306a\u304b\u3063\u305f\uff08\u5b66\u751f\u3001\u7121\u8077\u306a\u3069\uff09<br \/>\n\u307e\u305f\u306f<br \/>\n\u6240\u5f97\u304c\u5c11\u306a\u304f\u975e\u8ab2\u7a0e\u3060\u3063\u305f<\/p>\n<\/td>\n<td>\u624b\u7d9a\u304d\u4e0d\u8981<br \/>\n\uff08\u7fcc\u5e74\u306e6\u6708\u304b\u3089\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\uff09<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u524d\u8077\u3067\u76f4\u8fd1\u307e\u3067\u4f4f\u6c11\u7a0e\u3092\u7279\u5225\u5fb4\u53ce\u3055\u308c\u3066\u3044\u305f<\/p>\n<\/td>\n<td>\u300c\u7d66\u4e0e\u652f\u6255\u5831\u544a\u30fb\u7279\u5225\u5fb4\u53ce\u306b\u304b\u304b\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u7570\u52d5\u5c4a\u51fa\u66f8\u300d\u3092\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td class=\"\">\n<p>\u5165\u793e\u524d\u306b\u4f4f\u6c11\u7a0e\u3092\u666e\u901a\u5fb4\u53ce\u3055\u308c\u3066\u3044\u305f<br \/>\n\uff08\u524d\u8077\u306e\u9000\u8077\u304b\u3089\u671f\u9593\u304c\u7a7a\u3044\u305f\u30b1\u30fc\u30b9\u306a\u3069\uff09<\/p>\n<\/td>\n<td><span>\u300c\u7279\u5225\u5fb4\u53ce\u3078\u306e\u5207\u66ff\u7533\u8acb\u66f8\u300d\u3092\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa\u3059\u308b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"\">\u306a\u304a\u3001\u524d\u8077\u3067\u3082\u4f4f\u6c11\u7a0e\u3092\u7279\u5225\u5fb4\u53ce\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u3001\u300c\u7d66\u4e0e\u652f\u6255\u8005\u300d\u6b04\u306b\u8a18\u5165\u6e08\u307f\u306e\u7d66\u4e0e\u652f\u6255\u5831\u544a\u30fb\u7279\u5225\u5fb4\u53ce\u306b\u304b\u304b\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u7570\u52d5\u5c4a\u51fa\u66f8\u304c\u524d\u8077\u306e\u4f1a\u793e\u304b\u3089\u8ee2\u8077\u5148\u306e\u4f1a\u793e\u306b\u9001\u4ed8\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u8ee2\u8077\u5148\u306e\u4f1a\u793e\u3067\u3001<span>\u7570\u52d5\u5c4a\u51fa\u66f8\u306e\u300c\u65b0\u3057\u3044\u52e4\u52d9\u5148\u300d\u6b04\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3066\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u524d\u8077\u3067\u7279\u5225\u5fb4\u53ce\u3067\u304d\u306a\u304b\u3063\u305f\u4f4f\u6c11\u7a0e\u984d\u306e\u5fb4\u53ce\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"7gxypk0vpze4gbdr3ys4fn\">3-7.\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u306e\u306a\u3044\u5f93\u696d\u54e1\u304c\u3044\u308b\u306e\u306f\u306a\u305c\uff1f<\/h3>\n<p>\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u306e\u306a\u3044\u5f93\u696d\u54e1\u304c\u3044\u308b\u5834\u5408\u3001\u4e3b\u306b\u6b21\u306e\u3088\u3046\u306a\u7406\u7531\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u304c\u306a\u3044\u7406\u7531<\/th>\n<th>\u5bfe\u5fdc\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td><span>\u4f4f\u6c11\u7a0e\u304c\u666e\u901a\u5fb4\u53ce\u6271\u3044\u306b\u306a\u3063\u3066\u3044\u308b<\/span><\/td>\n<td><span>\u300c\u7279\u5225\u5fb4\u53ce\u3078\u306e\u5207\u66ff\u4f9d\u983c\u66f8\u300d\u3092\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa\u3059\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td><span>1\u67081\u65e5\u6642\u70b9\u306e\u4f4f\u6240\u304c\u5225\u306e\u5e02\u533a\u753a\u6751\u3060\u3063\u305f<\/span><\/td>\n<td>1\u67081\u65e5\u6642\u70b9\u306e\u4f4f\u6240\u304c\u3042\u3063\u305f\u5e02\u533a\u753a\u6751\u306e\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u306b\u3001\u305d\u306e\u5f93\u696d\u54e1\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u305d\u306e\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u6f0f\u308c\u3066\u3044\u308b<\/td>\n<td>\u305d\u306e\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u3092\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u3044\u305a\u308c\u306e\u7406\u7531\u306b\u3082\u3042\u3066\u306f\u307e\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\u66f8\u3092\u767a\u884c\u3057\u305f\u5e02\u533a\u753a\u6751\u306b\u554f\u3044\u5408\u308f\u305b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"i2pupf7bkacrkj1a17l5an\">3-8.\u6628\u5e74\u3068\u6bd4\u3079\u3066\u3001\u7d66\u4e0e\u304c\u540c\u3058\u306b\u3082\u95a2\u308f\u3089\u305a\u3001\u4f4f\u6c11\u7a0e\u984d\u306b\u306f\u5897\u6e1b\u304c\u3042\u308b\u5f93\u696d\u54e1\u304c\u3044\u308b\u3002<\/h3>\n<p>\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u6628\u5e74\u3068\u7d66\u4e0e\u304c\u5909\u308f\u3089\u306a\u304f\u3066\u3082\u4f4f\u6c11\u7a0e\u984d\u304c\u5909\u52d5\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u304c\u3042\u3063\u305f\uff08\u4f8b\uff1a\u526f\u696d\u306b\u3088\u308b\u96d1\u6240\u5f97\u3001\u81ea\u5b85\u306e\u58f2\u8cb7\u306b\u3088\u308b\u8b72\u6e21\u6240\u5f97\uff09<\/li>\n<li>\u6276\u990a\u4eba\u6570\u306e\u5897\u6e1b\u304c\u3042\u3063\u305f\uff08\u4f8b\uff1a\u7d50\u5a5a\u3001\u51fa\u7523\u3001\u6276\u990a\u5bb6\u65cf\u306e\u5c31\u8077\uff09<\/li>\n<li>\u5404\u7a2e\u63a7\u9664\u984d\u306b\u5909\u52d5\u304c\u3042\u3063\u305f\uff08\u4f8b\uff1a\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\uff09<\/li>\n<\/ul>\n<\/div>\n<p class=\"\">\u7d66\u4e0e\u304c\u5909\u308f\u3089\u305a\u306b\u4f4f\u6c11\u7a0e\u984d\u3060\u3051\u304c\u5897\u3048\u308b\u5834\u5408\u3001\u4eba\u4e8b\u62c5\u5f53\u8005\u306e\u4e2d\u306b\u306f\u5f93\u696d\u54e1\u306e\u526f\u696d\u3092\u7591\u3046\u65b9\u3082\u3044\u307e\u3059\u3002<br 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