{"id":2523,"date":"2026-03-06T10:00:08","date_gmt":"2026-03-06T01:00:08","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2523"},"modified":"2026-05-29T13:16:10","modified_gmt":"2026-05-29T04:16:10","slug":"payment-record-create","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/payment-record-create","title":{"rendered":"\u652f\u6255\u8abf\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u306f\uff1f\u5bfe\u8c61\u3084\u63d0\u51fa\u7fa9\u52d9\u3001\u6ce8\u610f\u70b9\u307e\u3067\u3054\u7d39\u4ecb"},"content":{"rendered":"<p>\u591a\u304f\u306e\u7a2e\u985e\u304c\u3042\u308b\u652f\u6255\u8abf\u66f8\u306f\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u982d\u306e\u75db\u3044\u696d\u52d9\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u300c\u6bce\u5e74\uff11\u6708\u306b\u306a\u308b\u3068\u614c\u3066\u3066\u4f5c\u6210\u65b9\u6cd5\u3092\u8abf\u3079\u308b\u304c\u3001\u4e0d\u5099\u304c\u306a\u3044\u304b\u4e0d\u5b89\u300d<\/strong><strong><br 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style=\"font-size: 16px; color: #333333;\">\u3067\u306f\u4ee3\u8868\u7684\u306a\uff14\u7a2e\u985e\u306e\u652f\u6255\u8abf\u66f8\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u306a\u304a<\/span><span style=\"font-size: medium; color: #2d344b;\">\u3001<\/span><span style=\"font-size: medium; color: #2d344b;\">\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u652f\u6255\u3067\u3082\u652f\u6255\u91d1\u984d\u304c\u6240\u5b9a\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u63d0\u51fa\u306f\u4e0d\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: medium; color: #2d344b;\">\u203b\u652f\u6255\u91d1\u984d\u3068\u306f\u3001<strong>\u6628\u5e741\u6708\u304b\u308912\u6708\u307e\u3067\u306e\u5831\u916c\u7b49\u306e\u5408\u8a08<\/strong><\/span><br \/>\n<span style=\"font-size: medium; color: #2d344b;\"><span style=\"font-size: 16px; color: #333333;\">\u203b\u3053\u3053\u3067\u3054\u7d39\u4ecb\u3059\u308b\u652f\u6255\u8abf\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001<strong>\u7fcc\u5e741\u670831\u65e5<\/strong>\u307e\u3067<\/span><\/span><\/p>\n<h2>2.\u4ee3\u8868\u7684\u306a\u652f\u6255\u8abf\u66f8\u5bfe\u8c61\uff14\u7a2e<\/h2>\n<p>\u7d4c\u7406\u4e8b\u52d9\u306e\u73fe\u5834\u306b\u304a\u3044\u3066\u3088\u304f\u767a\u751f\u3059\u308b\uff14\u7a2e\u306e\u652f\u6255\u8abf\u66f8\u306b\u3064\u3044\u3066\u3001\u500b\u5225\u306b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u30002-1. \u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8<br \/>\n\u30002-2. \u4e0d\u52d5\u7523\u306e\u4f7f\u7528\u6599\u7b49\u306e\u652f\u6255\u8abf\u66f8<br \/>\n\u30002-3. \u4e0d\u52d5\u7523\u306e\u8b72\u53d7\u3051\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u8abf\u66f8<br \/>\n\u30002-4. 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width=\"100%\">\n<tbody>\n<tr>\n<th>\u5bfe\u8c61<\/th>\n<th>\u63d0\u51fa\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\"><span style=\"font-size: 12pt; color: #333333;\">\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u3001\u53f8\u6cd5\u66f8\u58eb\u7b49\u306b\u5bfe\u3059\u308b\u5831\u916c\u3001\u4f5c\u5bb6\u3084\u753b\u5bb6\u306b\u5bfe\u3059\u308b\u539f\u7a3f\u6599\u3084\u753b\u6599\u3001\u8b1b\u6f14\u6599\u7b49<\/span><\/td>\n<td style=\"width: 50%;\"><span style=\"font-size: 15px; color: #333333;\">\u652f\u6255\u91d1\u984d\u306e\u5408\u8a08\u984d\u304c5\u4e07\u5186\u3092\u8d85\u3048\u308b\u3082\u306e<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\"><span style=\"font-size: 12pt; color: 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50%;\">1\u56de\u306e\u652f\u6255\u8cde\u91d1\u984d\u304c75\u4e07\u5186\u3092\u8d85\u3048\u308b\u3082\u306e\u306e\u652f\u6255\u3092\u53d7\u3051\u305f\u8005\u306b\u304b\u304b\u308b\u305d\u306e\u5e74\u4e2d\u306e\u3059\u3079\u3066\u306e\u652f\u6255\u91d1\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">\u30d7\u30ed\u91ce\u7403\u306e\u9078\u624b\u306a\u3069\u306b\u652f\u6255\u3046\u5831\u916c\u3001\u5951\u7d04\u91d1<\/td>\n<td style=\"width: 50%;\">\u652f\u6255\u91d1\u984d\u306e\u5408\u8a08\u984d\u304c5\u4e07\u5186\u3092\u8d85\u3048\u308b\u3082\u306e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2-2.\u4e0d\u52d5\u7523\u306e\u4f7f\u7528\u6599\u7b49\u306e\u652f\u6255\u8abf\u66f8<\/h3>\n<p><strong>\u4f8b\u3048\u3070\u3001\u672c\u793e\u306e\u5bb6\u8cc3\u3001\u66f4\u65b0\u6599\u3001\u793c\u91d1\u3001\u4e0d\u52d5\u7523\u306b\u304b\u304b\u308b\u6a29\u5229\u91d1\u7b49\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/strong><br \/>\n\u305f\u3060\u3057\u652f\u6255\u5148\u304c\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u8cc3\u501f\u6599\u3092\u9664\u304f\u6a29\u5229\u91d1\u3001\u66f4\u65b0\u6599\u7b49\u304c\u5bfe\u8c61\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u6cd5\u4eba\u306b\u8cc3\u6599\u306e\u307f\u3092\u652f\u6255\u3063\u305f\u5e74\u306b\u3064\u3044\u3066\u306f\u3001\u652f\u6255\u8abf\u66f8\u3092\u4f5c\u6210\u30fb\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u5bfe\u8c61<\/th>\n<th>\u63d0\u51fa\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 50.0000%;\">\u4e0d\u52d5\u7523\u3001\u4e0d\u52d5\u7523\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u3001\u7dcf\u30c8\u30f3\u657020\u30c8\u30f3\u4ee5\u4e0a\u306e\u8239\u8236\u3001\u822a\u7a7a\u6a5f\u306e\u501f\u53d7\u3051\u306e\u5bfe\u4fa1\u3084\u4e0d\u52d5\u7523\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306e\u8a2d\u5b9a\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u3092\u3059\u308b<strong>\u6cd5\u4eba<\/strong>\u3068<strong>\u4e0d\u52d5\u7523\u696d\u8005\u3067\u3042\u308b\u500b\u4eba<\/strong><\/p>\n<p>\u305f\u3060\u3057\u3001\u4e0d\u52d5\u7523\u696d\u8005\u3067\u3042\u308b\u500b\u4eba\u306e\u3046\u3061\u3001\u4e3b\u3068\u3057\u3066<strong>\u5efa\u7269\u306e\u8cc3\u8cb8\u501f\u306e\u4ee3\u7406\u3084\u4ef2\u4ecb\u3092\u76ee\u7684<\/strong>\u3068\u3057\u3066\u3044\u308b\u4e8b\u696d\u8005\u306f\u3001\u63d0\u51fa\u7fa9\u52d9\u306f\u306a\u3044<\/td>\n<td style=\"width: 50.0000%;\">\u652f\u6255\u91d1\u984d\u306e\u5408\u8a08\u984d\u304c15\u4e07\u5186\u3092\u8d85\u3048\u308b\u3082\u306e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\n\u5bfe\u8c61\u3068\u306a\u308b\u652f\u6255\u306e\u5177\u4f53\u4f8b\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u5730\u4e0a\u6a29\u3001\u5730\u5f79\u6a29\u306e\u8a2d\u5b9a\u3042\u308b\u3044\u306f\u4e0d\u52d5\u7523\u306e\u8cc3\u501f\u306b\u3068\u3082\u306a\u3063\u3066\u652f\u6255\u308f\u308c\u308b\u6a29\u5229\u91d1\u3001\u793c\u91d1<\/li>\n<li>\u5951\u7d04\u671f\u9593\u306e\u6e80\u4e86\u306b\u3068\u3082\u306a\u3046\u66f4\u65b0\u6599\u3001\u627f\u8afe\u6599<\/li>\n<li>\u501f\u5730\u6a29\u3084\u501f\u5bb6\u6a29\u3092\u8b72\u308a\u53d7\u3051\u305f\u5834\u5408\u306b\u5730\u4e3b\u3084\u5bb6\u4e3b\u306b\u652f\u6255\u308f\u308c\u308b\u3044\u308f\u3086\u308b\u540d\u7fa9\u66f8\u63db\u6599<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u3010\u6577\u91d1\u3084\u4fdd\u8a3c\u91d1\u306f\u539f\u5247\u3001\u652f\u6255\u8abf\u66f8\u306e\u5bfe\u8c61\u5916\u3011<\/strong><\/p>\n<p class=\"attention-p\">\u6577\u91d1\u3084\u4fdd\u8a3c\u91d1\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8fd4\u9084\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002<br \/>\n\u652f\u6255\u306b\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u63d0\u51fa\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6577\u91d1\u3084\u4fdd\u8a3c\u91d1\u304c\u8fd4\u9084\u3055\u308c\u306a\u3044\u3053\u3068\u304c\u78ba\u5b9a\u3057\u305f\u5834\u5408\u306b\u306f\u652f\u6255\u8abf\u66f8\u3092\u4f5c\u6210\u30fb\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h3>2-3.\u4e0d\u52d5\u7523\u306e\u8b72\u53d7\u3051\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u8abf\u66f8<\/h3>\n<p><strong>\u4f8b\u3048\u3070\u3001\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u306b\u304a\u3051\u308b\u5bfe\u4fa1\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/strong><br \/>\n\u305f\u3060\u3057\u3001\u500b\u4eba\u306e\u4e0d\u52d5\u7523\u696d\u8005\u3067\u4e3b\u3068\u3057\u3066\u5efa\u7269\u306e\u8cc3\u8cb8\u501f\u306e\u4ee3\u7406\u3084\u4ef2\u4ecb\u3092\u76ee\u7684\u3068\u3059\u308b\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u65b9\u306f\u3001\u63d0\u51fa\u7fa9\u52d9\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u5bfe\u8c61<\/th>\n<th>\u63d0\u51fa\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 50.0000%;\"><span style=\"font-size: 12pt; color: #333333;\">\u8b72\u308a\u53d7\u3051\u305f\u4e0d\u52d5\u7523\u3001\u4e0d\u52d5\u7523\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u3001\u7dcf\u30c8\u30f3\u657020\u30c8\u30f3\u4ee5\u4e0a\u306e\u8239\u8236\u3001\u822a\u7a7a\u6a5f\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u3092\u3059\u308b<strong>\u6cd5\u4eba<\/strong>\u3068<strong>\u4e0d\u52d5\u7523\u696d\u8005\u3067\u3042\u308b\u500b\u4eba<\/strong><\/span><\/td>\n<td style=\"width: 50.0000%;\"><span style=\"font-size: 12pt; color: #333333;\">\u652f\u6255\u91d1\u984d\u306e\u5408\u8a08\u304c100\u4e07\u5186\u3092\u8d85\u3048\u308b\u3082\u306e<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2-4.\u4e0d\u52d5\u7523\u7b49\u306e\u58f2\u8cb7\u53c8\u306f\u8cb8\u4ed8\u3051\u306e\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u306e\u652f\u6255\u8abf\u66f8<\/h3>\n<p><strong>\u4f8b\u3048\u3070\u3001\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u306b\u304a\u3044\u3066\u4ef2\u4ecb\u696d\u8005\u306b\u652f\u6255\u3046\u4ef2\u4ecb\u6599\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/strong><br \/>\n\u305f\u3060\u3057\u3001\u500b\u4eba\u306e\u4e0d\u52d5\u7523\u696d\u8005\u3067\u4e3b\u3068\u3057\u3066\u5efa\u7269\u306e\u8cc3\u8cb8\u501f\u306e\u4ee3\u7406\u3084\u4ef2\u4ecb\u3092\u76ee\u7684\u3068\u3059\u308b\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u65b9\u306f\u3001\u63d0\u51fa\u7fa9\u52d9\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u5bfe\u8c61<\/th>\n<th>\u63d0\u51fa\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u91d1\u984d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 50.0000%;\"><span style=\"font-size: 12pt; color: #333333;\">\u4e0d\u52d5\u7523\u3001\u4e0d\u52d5\u7523\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u3001\u7dcf\u30c8\u30f3\u657020\u30c8\u30f3\u4ee5\u4e0a\u306e\u8239\u8236\u3001\u822a\u7a7a\u6a5f\u306e\u58f2\u8cb7\u307e\u305f\u306f\u8cb8\u4ed8\u3051\u306e\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u306e\u652f\u6255\u3092\u3059\u308b<strong>\u6cd5\u4eba<\/strong>\u3068<strong>\u4e0d\u52d5\u7523\u696d\u8005\u3067\u3042\u308b\u500b\u4eba<\/strong><\/span><\/td>\n<td style=\"width: 50.0000%;\">\u652f\u6255\u91d1\u984d\u306e\u5408\u8a08\u304c15\u4e07\u5186\u3092\u8d85\u3048\u308b\u3082\u306e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>3.\u652f\u6255\u8abf\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5<\/h2>\n<p>\u652f\u6255\u8abf\u66f8\u306e\u4f5c\u6210\u3067\u306f\u3001\u7a2e\u985e\u3054\u3068\u306b\u6c7a\u307e\u3063\u305f\u9805\u76ee\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h3>3-1.\u8a18\u5165\u9805\u76ee\uff1a\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8<\/h3>\n<p>\u6b21\u306e\u9805\u76ee\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/Wtf4o56cwIxmYMS3i7AD1PZ0r-1770274948.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 70.44%;\" class=\"fr-draggable\" \/><\/p>\n<p>&nbsp;<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u2460\u652f\u6255\u3092\u53d7\u3051\u308b\u8005<\/th>\n<td style=\"width: 67.6649%;\">\u5831\u916c\u7b49\u3092\u53d7\u53d6\u3063\u305f\u8005\u306e\u60c5\u5831<\/td>\n<\/tr>\n<tr>\n<th>\u2461\u533a\u5206<\/th>\n<td style=\"width: 67.6649%;\">\u5831\u916c\u306e\u533a\u5206<\/td>\n<\/tr>\n<tr>\n<th>\u2462\u7d30\u76ee<\/th>\n<td style=\"width: 67.6649%;\">\u5831\u916c\u306e\u5177\u4f53\u7684\u54c1\u76ee<\/td>\n<\/tr>\n<tr>\n<th>\u2463\u652f\u6255\u91d1\u984d<\/th>\n<td style=\"width: 67.6649%;\">\u5e74\u9593\u306e\u5831\u916c\u306e\u3046\u3061\u3001\u652f\u6255\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u91d1\u984d<\/td>\n<\/tr>\n<tr>\n<th>\u2464\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<\/th>\n<td style=\"width: 67.6649%;\">\u5e74\u9593\u306e\u5831\u916c\u306e\u3046\u3061\u3001\u6e90\u6cc9\u5fb4\u53ce\u3059\u3079\u304d\u6240\u5f97\u7a0e\u304a\u3088\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u91d1\u984d<\/td>\n<\/tr>\n<tr>\n<th>\u2465\u6458\u8981<\/th>\n<td style=\"width: 67.6649%;\">\u7279\u5b9a\u306e\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u8a18\u5165<\/td>\n<\/tr>\n<tr>\n<th>\u2466\u652f\u6255\u8005<\/th>\n<td style=\"width: 67.6649%;\">\u5831\u916c\u7b49\u3092\u652f\u6255\u3063\u305f\u8005\u306e\u60c5\u5831<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\u3000\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100038.htm\" target=\"_blank\" rel=\"noopener\">F1-3\u3000\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8\uff08\u540c\u5408\u8a08\u8868\uff09<\/a>\u300d<\/p>\n<p>\u5404\u9805\u76ee\u306e\u6ce8\u610f\u70b9\u3084\u8a18\u5165\u4f8b\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h6>\u2460\u652f\u6255\u8005<\/h6>\n<p><span style=\"font-size: medium; color: #333333;\">\u63d0\u51fa\u8005\u304b\u3089\u898b\u305f\u300c\u652f\u6255\u5148\u300d\u306e\u3053\u3068\u3067\u3059\u3002<\/span><br \/>\n\u4f4f\u6240\uff08\u5c45\u6240\uff09\u307e\u305f\u306f\u6240\u5728\u5730\u3001\u6c0f\u540d\uff08\u500b\u4eba\u540d\uff09\u307e\u305f\u306f\u540d\u79f0\uff08\u6cd5\u4eba\u540d\u306a\u3069\uff09\u3092\u5951\u7d04\u66f8\u7b49\u3067\u78ba\u8a8d\u3057\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002\u5358\u306b\u5c4b\u53f7\u306e\u307f\u3092\u8a18\u8f09\u3059\u308b\u3060\u3051\u3067\u306f\u8db3\u308a\u307e\u305b\u3093\u3002<\/p>\n<h6>\u2461\u533a\u5206<\/h6>\n<p>\u5831\u916c\u306e\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u533a\u5206\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5370\u7a0e\u3001\u539f\u7a3f\u6599\u3001\u3055\u3057\u7d75\u6599\u3001\u7ffb\u8a33\u6599\u3001\u901a\u8a33\u6599\u3001<\/li>\n<li>\u8b1b\u6f14\u6599\u3001\u6559\u6388\u6599<\/li>\n<li>\u8457\u4f5c\u6a29\u3084\u5de5\u696d\u6240\u6709\u6a29\u306e\u4f7f\u7528\u6599<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u811a\u672c\u6599\u3001\u4f5c\u66f2\u6599\u3001<\/span><span style=\"font-size: 16px; color: #333333;\">\u653e\u9001\u8b1d\u91d1\u3001<\/span>\u6620\u753b\u30fb\u6f14\u5287\u306e\u51fa\u6f14\u6599<\/li>\n<li>\u5f01\u8b77\u58eb\u5831\u916c\u3001\u7a0e\u7406\u58eb\u5831\u916c\u3001\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u5831\u916c<\/li>\n<li>\u5916\u4ea4\u54e1\u5831\u916c\u3001\u30db\u30b9\u30c6\u30b9\u7b49\u3001<\/li>\n<li>\u5951\u7d04\u91d1\u3001\u5e83\u544a\u5ba3\u4f1d\u306e\u305f\u3081\u306e\u8cde\u91d1\u3001\u7af6\u99ac\u306e\u8cde\u91d1\u3001\u8a3a\u7642\u5831\u916c<\/li>\n<\/ul>\n<p><span style=\"font-size: 16px; color: #333333;\">\u306a\u304a\u3001\u5370\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u66f8\u304d\u4e0b\u308d\u3057\u521d\u7248\u5370\u7a0e\u300d\u3068\u300c\u305d\u306e\u4ed6\u306e\u5370\u7a0e\u300d\u3068\u306e\u533a\u5206\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/span><\/p>\n<h6>\u2462\u7d30\u76ee<\/h6>\n<p>\u6b21\u306e\u533a\u5206\u306b\u3088\u308a\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5370\u7a0e\uff1a\u66f8\u7c4d\u540d<\/li>\n<li>\u539f\u7a3f\u6599\u3001\u3055\u3057\u7d75\u6599 \uff1a\u652f\u6255\u56de\u6570<\/li>\n<li>\u653e\u9001\u8b1d\u91d1\u3001\u6620\u753b\u30fb\u6f14\u5287\u306e\u4ff3\u512a\u7b49\u306e\u51fa\u6f14\u6599 \uff1a\u51fa\u6f14\u3057\u305f\u6620\u753b\u3001\u6f14\u5287\u306e\u984c\u540d\u7b49<\/li>\n<li>\u5f01\u8b77\u58eb\u7b49\u306e\u5831\u916c\u3001\u6599\u91d1\uff1a\u95a2\u4e0e\u3057\u305f\u4e8b\u4ef6\u540d\u7b49<\/li>\n<li>\u5e83\u544a\u5ba3\u4f1d\u306e\u305f\u3081\u306e\u8cde\u91d1\uff1a\u8cde\u91d1\u306e\u540d\u79f0\u7b49<\/li>\n<li>\u6559\u6388\u30fb\u6307\u5c0e\u6599\uff1a\u8b1b\u7fa9\u540d\u7b49<\/li>\n<\/ul>\n<h6>\u2463\u652f\u6255\u91d1\u984d<\/h6>\n<p>\u539f\u5247\u3001\u6d88\u8cbb\u7a0e\u8fbc\u307f\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n<span style=\"font-size: medium; color: #333333;\">\u307e\u305f\u3001\u652f\u6255\u8abf\u66f8\u306e\u4f5c\u6210\u65e5\u6642\u70b9\u3067\u672a\u6255\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u6b04\u30922\u6bb5\u306b\u3057\u3001\u4e0a\u6bb5\u306b\u672a\u6255\u984d\u3092\u3001\u4e0b\u6bb5\u306b\u652f\u6255\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/span><\/p>\n<h6>\u2464\u6e90\u6cc9\u5fb4\u53ce\u984d<\/h6>\n<p>\u652f\u6255\u8abf\u66f8\u306e\u4f5c\u6210\u65e5\u6642\u70b9\u3067\u672a\u6255\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u6b04\u30922\u6bb5\u306b\u3057\u3001\u4e0a\u6bb5\u306b\u672a\u6255\u984d\u3092\u3001\u4e0b\u6bb5\u306b\u652f\u6255\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u3082\u3057\u3082\u3001\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u305f\u3081\u3001\u5831\u916c\u3001\u6599\u91d1\u7b49\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u306e\u7336\u4e88\u3092\u53d7\u3051\u305f\u7a0e\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7a0e\u984d\u306f\u542b\u3081\u307e\u305b\u3093\u3002<\/p>\n<h6>\u2465\u6458\u8981\u6b04\u306e\u7279\u5b9a\u306e\u4e8b\u7531<\/h6>\n<p>\u4e3b\u306b\u3001\u6b21\u306e5\u3064\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<ol>\n<li>\u8a3a\u7642\u5831\u916c<br \/>\n\u8a3a\u7642\u5831\u916c\u306e\u3046\u3061\u3001\u5bb6\u65cf\u8a3a\u7642\u5206\u306b\u3064\u3044\u3066\u306f\u305d\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u91d1\u984d\u306e\u982d\u90e8\u306b\u300c\u5bb6\u65cf\u300d\u3068\u8a18\u8f09<\/li>\n<li>\u8a3a\u7642\u5831\u916c\uff08\u611f\u67d3\u75c7\u95a2\u9023\uff09<br \/>\n\u8a3a\u7642\u5831\u916c\u306e\u3046\u3061\u3001\u611f\u67d3\u75c7\u306e\u4e88\u9632\u53ca\u3073\u611f\u67d3\u75c7\u306e\u60a3\u8005\u306b\u5bfe\u3059\u308b\u6240\u5b9a\u306e\u8cbb\u7528\uff08\u203b\uff09\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u91d1\u984d\u306e\u982d\u90e8\u306b\u300c\u6d41\u884c\u300d\u3068\u8a18\u8f09<\/li>\n<li>\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u305f\u3081\u3001\u5831\u916c\u3001\u6599\u91d1\u7b49\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u306e\u7336\u4e88\u3092\u53d7\u3051\u305f\u7a0e\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7a0e\u984d\u3092\u8a18\u8f09\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u91d1\u984d\u306e\u982d\u90e8\u306b\u300c\u707d\u300d\u3068\u8a18\u8f09<\/li>\n<li>\u5e83\u544a\u5ba3\u4f1d\u306e\u305f\u3081\u306e\u8cde\u91d1\u304c\u91d1\u92ad\u4ee5\u5916\u306e\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u3068\u305d\u306e\u7a2e\u985e\u7b49\u306e\u660e\u7d30\u3092\u8a18\u8f09<\/li>\n<li>\u652f\u6255\u3092\u53d7\u3051\u308b\u65b9\u304c\u300c\u6e90\u6cc9\u5fb4\u53ce\u306e\u514d\u9664\u8a3c\u660e\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u65b9\u3067\u3042\u308b\u5834\u5408\u3084\u305d\u306e\u4ed6\u6cd5\u5f8b\u4e0a\u6e90\u6cc9\u5fb4\u53ce\u3092\u8981\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u3092\u8a18\u8f09<\/li>\n<\/ol>\n<p><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u982d\u90e8\u306b\u8a18\u8f09\u3059\u308b\u6587\u5b57\u306f\u3001\u56db\u89d2\u3084\u4e38\u3067\u56f2\u3063\u3066\u8868\u8a18\u3057\u307e\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\uff08\u203b\uff09\u533b\u7642\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c36\u6761\u306e\uff19\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u6d41\u884c\u521d\u671f\u533b\u7642\u306e\u78ba\u4fdd\u306b\u8981\u3059\u308b\u8cbb\u7528<\/span><\/p>\n<h6>\u2466\u652f\u6255\u8005<\/h6>\n<p>\u5831\u916c\u3001\u6599\u91d1\u7b49\u3092\u652f\u6255\u3063\u305f\u8005\u306e\u4f4f\u6240\uff08\u5c45\u6240\uff09\u307e\u305f\u306f\u6240\u5728\u5730\u3001\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u3001\u96fb\u8a71\u756a\u53f7\u53ca\u3073\u6cd5\u4eba\u756a\u53f7\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff09\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h3>3-2.\u8a18\u5165\u9805\u76ee\uff1a\u4e0d\u52d5\u7523\u306e\u4f7f\u7528\u6599\u7b49\u306e\u652f\u6255\u8abf\u66f8<\/h3>\n<p>\u6b21\u306e\u9805\u76ee\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/SI4n3QlCV1HczEsTqZgARUrNO-1770345426.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 77.73%;\" class=\"fr-draggable\" \/><\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u2460\u652f\u6255\u3092\u53d7\u3051\u308b\u8005<\/th>\n<td style=\"width: 519.208px;\">\u652f\u6255\u3092\u53d7\u53d6\u3063\u305f\u8005\u306e\u60c5\u5831<\/td>\n<\/tr>\n<tr>\n<th>\u2461\u533a\u5206<\/th>\n<td style=\"width: 519.208px;\">\u652f\u6255\u306e\u533a\u5206<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u203b\u5730\u4ee3\u3001\u5bb6\u8cc3\u3001\u6a29\u5229\u91d1\u3001\u66f4\u65b0\u6599\u3001\u627f\u8afe\u6599\u3001\u540d\u7fa9\u66f8\u63db\u6599\u3001\u8239\u8236\u306e\u4f7f\u7528\u6599\u306a\u3069<\/span><\/td>\n<\/tr>\n<tr>\n<th>\u2462\u7269\u4ef6\u306e\u6240\u5728\u5730<\/th>\n<td style=\"width: 519.208px;\">\u5bb6\u8cc3\u7b49\u306e\u652f\u6255\u306e\u57fa\u790e\u3068\u306a\u3063\u305f\u7269\u4ef6\u306e\u6240\u5728\u5730\u3092\u8a18\u8f09<\/td>\n<\/tr>\n<tr>\n<th>\u2463\u7d30\u76ee<\/th>\n<td style=\"width: 519.208px;\">\u571f\u5730\u306e\u5730\u76ee\uff08\u5b85\u5730\u3001\u7530\u7551\u3001\u5c71\u6797\u7b49\uff09\u3001\u5efa\u7269\u306e\u69cb\u9020\u3001\u7528\u9014\u7b49\u3092\u8a18\u8f09<\/td>\n<\/tr>\n<tr>\n<th>\u2464\u8a08\u7b97\u306e\u57fa\u790e<\/th>\n<td style=\"width: 519.208px;\">\u5e74\u9593\u306e\u8cc3\u501f\u671f\u9593\u3001\u5358\u4f4d\u3042\u305f\u308a\u306e\u8cc3\u501f\u6599\u3001\u6238\u6570\u3001\u9762\u7a4d\u7b49\u3092\u8a18\u8f09<\/td>\n<\/tr>\n<tr>\n<th>\u2465\u652f\u6255\u91d1\u984d<\/th>\n<td style=\"width: 519.208px;\">\u652f\u6255\u306e\u78ba\u5b9a\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\uff08\u672a\u6255\u306e\u91d1\u984d\u3092\u542b\u3080\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u2466\u6458\u8981<\/th>\n<td style=\"width: 519.208px;\">\u7279\u5b9a\u306e\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u8a18\u5165<\/td>\n<\/tr>\n<tr>\n<th>\u2467\u652f\u6255\u8005<\/th>\n<td style=\"width: 519.208px;\">\u652f\u6255<span style=\"font-size: medium; color: #333333;\">\u3092\u884c\u3063\u305f\u8005\u306e\u60c5\u5831<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\u3000\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100034.htm\" target=\"_blank\" rel=\"noopener\">F1-4\u3000\u4e0d\u52d5\u7523\u306e\u4f7f\u7528\u6599\u7b49\u306e\u652f\u6255\u8abf\u66f8\uff08\u540c\u5408\u8a08\u8868\uff09<\/a>\u300d<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010\u88dc\u8db3\u3011\u2466\u6458\u8981\u6b04\u306e\u4e8b\u7531\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/p>\n<ul>\n<li>\u4e0d\u52d5\u7523\u306e\u4f7f\u7528\u6599\u7b49\u304c\u5730\u4e0a\u6a29\u3001\u8cc3\u501f\u6a29\u7b49\u3001\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306e\u8a2d\u5b9a\u306b\u3088\u308b\u5bfe\u4fa1\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u8a2d\u5b9a\u3057\u305f\u6a29\u5229\u306e\u5b58\u7d9a\u671f\u9593\u3092\u8a18\u8f09<\/li>\n<li>\u4e0d\u52d5\u7523\u7b49\u306e\u501f\u53d7\u3051\u306b\u3064\u3044\u3066\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u3092\u652f\u6255\u3063\u305f\u65b9\u304c\u3001\u300c\u4e0d\u52d5\u7523\u7b49\u306e\u58f2\u8cb7\u307e\u305f\u306f\u8cb8\u4ed8\u3051\u306e\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u306e\u652f\u6255\u8abf\u66f8\u300d\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u3092\u7701\u7565\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u3042\u3063\u305b\u3093\u3092\u3057\u305f\u8005\u300d\u6b04\u306b\u3042\u3063\u305b\u3093\u3092\u3057\u305f\u65b9\u306e\u4f4f\u6240\uff08\u5c45\u6240\uff09\u3001\u672c\u5e97\uff08\u307e\u305f\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u5730\uff09\u3001\u540d\u79f0\uff08\u307e\u305f\u306f\u6c0f\u540d\uff09\u3001\u6cd5\u4eba\u756a\u53f7\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff09\u3001\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u306e\u300c\u652f\u6255\u78ba\u5b9a\u5e74\u6708\u65e5\u300d\u3001\u300c\u652f\u6255\u91d1\u984d\u300d\u3092\u8a18\u8f09<\/li>\n<\/ul>\n<\/div>\n<p>\u203b\u8868\u4e2d\u306e\u300c\u60c5\u5831\u300d\u3068\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u4f4f\u6240\uff08\u5c45\u6240\uff09\u307e\u305f\u306f\u6240\u5728\u5730\u3001\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u3001\u96fb\u8a71\u756a\u53f7\u53ca\u3073\u6cd5\u4eba\u756a\u53f7\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff09\u306e\u3053\u3068\u3002\u4ee5\u4e0b\u306e\u652f\u6255\u8abf\u66f8\u306b\u304a\u3044\u3066\u3082\u540c\u69d8\u3067\u3059\u3002<\/span><\/p>\n<h3>3-3.\u8a18\u5165\u9805\u76ee\uff1a\u4e0d\u52d5\u7523\u306e\u8b72\u53d7\u3051\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u8abf\u66f8<\/h3>\n<p>\u6b21\u306e\u9805\u76ee\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/qGeU5dYOcl7EWvJtkuZfV49MF-1770347642.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 80.73%;\" class=\"fr-draggable\" \/><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u2460\u652f\u6255\u3092\u53d7\u3051\u308b\u8005<\/th>\n<td style=\"width: 72.5694%;\">\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u8005\u306e\u60c5\u5831<\/td>\n<\/tr>\n<tr>\n<th>\u2461\u7269\u4ef6\u306e\u7a2e\u985e<\/th>\n<td style=\"width: 72.5694%;\">\u4e0d\u52d5\u7523\u306e\u5206\u985e\u306b\u5fdc\u3058\u305f\u7a2e\u985e<br \/>\n\u203b\u571f\u5730\u3001\u501f\u5730\u6a29\u3001\u5efa\u7269\u3001\u8239\u8236\u3001\u822a\u7a7a\u6a5f\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th>\u2462\u7269\u4ef6\u306e\u6240\u5728\u5730<\/th>\n<td style=\"width: 72.5694%;\">\u7269\u4ef6\u306e\u6240\u5728\u5730<br \/>\n\u203b\u8239\u8236\u307e\u305f\u306f\u822a\u7a7a\u6a5f\u306b\u3064\u3044\u3066\u306f\u3001\u8239\u7c4d\u307e\u305f\u306f\u822a\u7a7a\u6a5f\u306e\u767b\u9332\u3092\u3057\u305f\u6a5f\u95a2\u306e\u6240\u5728\u5730<\/td>\n<\/tr>\n<tr>\n<th>\u2463\u7d30\u76ee<\/th>\n<td style=\"width: 72.5694%;\">\u571f\u5730\u306e\u5730\u76ee\uff08\u5b85\u5730\u3001\u7530\u7551\u3001\u5c71\u6797\u7b49\uff09\u3001\u5efa\u7269\u306e\u69cb\u9020\u3001\u7528\u9014\u7b49<\/td>\n<\/tr>\n<tr>\n<th>\u2464\u6570\u91cf<\/th>\n<td style=\"width: 72.5694%;\">\u571f\u5730\u306e\u9762\u7a4d\u3001\u5efa\u7269\u306e\u6238\u6570\u3001\u5efa\u7269\u306e\u5ef6\u3079\u9762\u7a4d\u7b49<\/td>\n<\/tr>\n<tr>\n<th>\u2465\u53d6\u5f97\u5e74\u6708\u65e5<\/th>\n<td style=\"width: 72.5694%;\">\u4e0d\u52d5\u7523\u7b49\u306e\u6240\u6709\u6a29\u3001\u305d\u306e\u4ed6\u306e\u8ca1\u7523\u6a29\u306e\u79fb\u8ee2\u306e\u3042\u3063\u305f\u5e74\u6708\u65e5<\/td>\n<\/tr>\n<tr>\n<th>\u2466\u652f\u6255\u91d1\u984d<\/th>\n<td style=\"width: 72.5694%;\">\u652f\u6255\u306e\u78ba\u5b9a\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\uff08\u672a\u6255\u306e\u91d1\u984d\u3092\u542b\u3080\uff09<\/td>\n<\/tr>\n<tr>\n<th>\u2467\u6458\u8981<\/th>\n<td style=\"width: 72.5694%;\">\u7279\u5b9a\u306e\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u8a18\u5165<\/td>\n<\/tr>\n<tr>\n<th>\u2468\u652f\u6255\u8005<\/th>\n<td style=\"width: 72.5694%;\">\u4e0d\u52d5\u7523\u306e\u8b72\u53d7\u306e\u5bfe\u4fa1\u3092\u652f\u6255\u3063\u305f\u8005\u306e\u60c5\u5831<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\u3000\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100035.htm\" target=\"_blank\" rel=\"noopener\">F1-5\u3000\u4e0d\u52d5\u7523\u7b49\u306e\u8b72\u53d7\u3051\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u8abf\u66f8\uff08\u540c\u5408\u8a08\u8868\uff09<\/a>\u300d<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010\u88dc\u8db3\u3011\u2467\u6458\u8981\u6b04\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/p>\n<ul>\n<li>\u8b72\u53d7\u3051\u306e\u614b\u69d8\uff08\u58f2\u8cb7\u3001\u7af6\u58f2\u3001\u516c\u58f2\u3001\u4ea4\u63db\u3001\u53ce\u7528\u3001\u73fe\u7269\u51fa\u8cc7\u7b49\u306e\u5225\uff09\u3092\u8a18\u8f09<\/li>\n<li>\u8b72\u53d7\u3051\u306e\u614b\u69d8\u304c\u58f2\u8cb7\u3067\u3042\u308b\u5834\u5408<br \/>\n\u305d\u306e\u4ee3\u91d1\u306e\u652f\u6255\u5e74\u6708\u65e5\u3001\u652f\u6255\u5e74\u6708\u65e5\u3054\u3068\u306e\u652f\u6255\u65b9\u6cd5\uff08\u73fe\u91d1\u3001\u5c0f\u5207\u624b\u3001\u624b\u5f62\u7b49\u306e\u5225\uff09\u53ca\u3073\u652f\u6255\u91d1\u984d\u3092\u8a18\u8f09<\/li>\n<li>\u8b72\u53d7\u3051\u306e\u614b\u69d8\u304c\u4ea4\u63db\u3067\u3042\u308b\u5834\u5408<br \/>\n\u76f8\u624b\u65b9\u306b\u4ea4\u4ed8\u3057\u305f\u8cc7\u7523\u306e\u7a2e\u985e\u3001\u6240\u5728\u5730\u3001\u6570\u91cf\u7b49\u305d\u306e\u8cc7\u7523\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u4e0d\u52d5\u7523\u7b49\u306e\u8b72\u53d7\u3051\u306e\u5bfe\u4fa1\u306e\u307b\u304b\u306b\u652f\u6255\u308f\u308c\u308b\u88dc\u511f\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u533a\u5206\u306b\u3088\u308b\u88dc\u511f\u91d1\u306e\u7a2e\u985e\u3068\u91d1\u984d\u3092\u8a18\u8f09<\/li>\n<\/ul>\n<p class=\"attention-p\">\u3000\u30fb\u5efa\u7269\u7b49\u79fb\u8ee2\u8cbb\u7528\u88dc\u511f\u91d1 \u30fb\u52d5\u7523\u79fb\u8ee2\u8cbb\u7528\u88dc\u511f\u91d1 \u30fb\u7acb\u6728\u79fb\u8ee2\u8cbb\u7528\u88dc\u511f\u91d1<br \/>\n\u3000\u30fb\u4eee\u4f4f\u5c45\u8cbb\u7528\u88dc\u511f\u91d1 \u30fb\u571f\u5730\u5efa\u7269\u7b49\u4f7f\u7528\u88dc\u511f\u91d1 \u30fb\u53ce\u76ca\u88dc\u511f\u91d1<br \/>\n\u3000\u30fb\u7d4c\u8cbb\u88dc\u511f\u91d1 \u30fb\u6b8b\u5730\u7b49\u5de5\u4e8b\u8cbb\u88dc\u511f\u91d1 \u30fb\u305d\u306e\u4ed6\u306e\u88dc\u511f\u91d1<\/p>\n<ul>\n<li>\u4e0d\u52d5\u7523\u7b49\u306e\u8b72\u53d7\u3051\u306b\u3042\u305f\u3063\u3066\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u3092\u652f\u6255\u3063\u305f\u65b9\u304c\u3001\u300c\u4e0d\u52d5\u7523\u7b49\u306e\u58f2\u8cb7\u307e\u305f\u306f\u8cb8\u4ed8\u3051\u306e\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u306e\u652f\u6255\u8abf\u66f8\u300d\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u3092\u7701\u7565\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u3042\u3063\u305b\u3093\u3092\u3057\u305f\u8005\u300d\u6b04\u306b\u3042\u3063\u305b\u3093\u3092\u3057\u305f\u65b9\u306e\u60c5\u5831\uff08\u4f4f\u6240\u3001\u672c\u5e97\u3001\u540d\u79f0\u3001\u6cd5\u4eba\u756a\u53f7\u7b49\uff09\u3001\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u306e\u300c\u652f\u6255\u78ba\u5b9a\u5e74\u6708\u65e5\u300d\u3001\u300c\u652f\u6255\u91d1\u984d\u300d\u3092\u8a18\u8f09<\/li>\n<\/ul>\n<\/div>\n<h3>3-4.\u8a18\u5165\u9805\u76ee\uff1a\u4e0d\u52d5\u7523\u7b49\u306e\u58f2\u8cb7\u53c8\u306f\u8cb8\u4ed8\u3051\u306e\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u306e\u652f\u6255\u8abf\u66f8<\/h3>\n<p>\u6b21\u306e\u9805\u76ee\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/Rvs3oJrEVUGdfcFiH1O907PDp-1770528606.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 79.3%;\" class=\"fr-draggable\" \/><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 28.9361%;\">\u2460\u652f\u6255\u3092\u53d7\u3051\u308b\u8005<\/th>\n<td style=\"width: 70.9337%;\">\u4e0d\u52d5\u7523\u7b49\u306e\u58f2\u8cb7\u307e\u305f\u306f\u8cb8\u4ed8\u3051\u306e\u3042\u3063\u305b\u3093\u3092\u3057\u305f\u8005\u306e\u60c5\u5831<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 28.9361%;\">\u2461\u533a\u5206<\/th>\n<td style=\"width: 70.9337%;\">\u8b72\u6e21\u3001\u8b72\u53d7\u3051\u3001\u8cb8\u4ed8\u3051\u3001\u501f\u53d7\u3051\u7b49\u3092\u8a18\u8f09<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 28.9361%;\">\u2462\u652f\u6255\u78ba\u5b9a\u5e74\u6708\u65e5<\/th>\n<td style=\"width: 70.9337%;\">\u652f\u6255\u306e\u78ba\u5b9a\u3057\u305f\u5e74\u6708\u65e5<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 28.9361%;\">\u2463\u652f\u6255\u91d1\u984d<\/th>\n<td style=\"width: 70.9337%;\">\u652f\u6255\u306e\u78ba\u5b9a\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\uff08\u672a\u6255\u306e\u91d1\u984d\u3092\u542b\u3080\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 28.9361%;\">\u2464\u3042\u3063\u305b\u3093\u306b\u4fc2\u308b\u4e0d\u52d5\u7523\u7b49<\/th>\n<td style=\"width: 70.9337%;\">\u300c\u7269\u4ef6\u306e\u7a2e\u985e\u300d\u6b04\u306b\u306f\u3001\u571f\u5730\u3001\u501f\u5730\u6a29\u3001\u5730\u5f79\u6a29\u3001\u5efa\u7269\u7b49<br \/>\n\u300c\u6570\u91cf\u300d\u6b04 \u306b\u306f\u3001\u571f\u5730\u306e\u9762\u7a4d\u3001\u5efa\u7269\u306e\u6238\u6570\u3001\u5ef6\u3079\u9762\u7a4d\u7b49<br \/>\n\u300c\u53d6\u5f15\u91d1\u984d\u300d\u6b04 \u306b\u306f\u3001\u58f2\u8cb7\u3084\u8cb8\u4ed8\u3051\u306e\u5bfe\u4fa1\u306e\u984d\uff08\u8cc3\u8cb8\u501f\u306e\u5834\u5408\u306b\u306f\u5358\u4f4d\u3042\u305f\u308a\u306e\u8cc3\u8cb8\u501f\u6599\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 28.9361%;\">\u2465\u652f\u6255\u8005<\/th>\n<td style=\"width: 70.9337%;\">\u4e0d\u52d5\u7523\u58f2\u8cb7\u7b49\u306e\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u3092\u652f\u6255\u3063\u305f\u8005\u306e\u60c5\u5831<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u7167\u3000\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100033.htm\" target=\"_blank\" rel=\"noopener\">F1-6\u3000\u4e0d\u52d5\u7523\u7b49\u306e\u58f2\u8cb7\u53c8\u306f\u8cb8\u4ed8\u3051\u306e\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u306e\u652f\u6255\u8abf\u66f8\uff08\u540c\u5408\u8a08\u8868\uff09<\/a>\u300d<\/p>\n<h2>4.\u652f\u6255\u8abf\u66f8\u4f5c\u6210\u6642\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u591a\u304f\u306e\u4f01\u696d\u3067\u4f5c\u6210\u304c\u898b\u8fbc\u307e\u308c\u308b\u300c\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8\u300d\u306e\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h3>4-1.\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u3078\u306e\u5831\u916c\u3001\u539f\u7a3f\u6599\u3084\u8b1b\u6f14\u6599\u306a\u3069\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><strong>\u652f\u6255\u984d\u306b\u5bfe\u3057\u3066\u3001<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>10.21%\u3082\u3057\u304f\u306f<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>20.42\uff05\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/strong>\u7a0e\u7387\u306f\u3001\u652f\u6255\u984d\u306b\u3088\u3063\u3066\u5224\u65ad\u3057\u307e\u3059\u3002<\/span><\/span><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\uff11\u56de\u306e\u652f\u6255\u984d\u304c\uff11\u4eba\u3042\u305f\u308a100\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408<\/strong><br \/>\n\u7a0e\u7387<span style=\"font-size: 16px; color: #333333;\">10.21%<\/span><\/li>\n<li><strong>\uff11\u56de\u306e\u652f\u6255\u984d\u304c\uff11\u4eba\u3042\u305f\u308a100\u4e07\u5186\u8d85\u306e\u5834\u5408<\/strong><br \/>\n<span style=\"font-size: 16px; color: #333333;\">100\u4e07\u5186\u4ee5\u4e0b\u306b\u3064\u3044\u3066\u3000\u7a0e\u738710.21%<\/span><br \/>\n100\u4e07\u5186\u3092\u8d85\u3048\u305f\u90e8\u5206\u3000\u7a0e\u738720.42\uff05<\/li>\n<\/ul>\n<\/div>\n<p>\u4f8b\u3048\u3070\u3001\u652f\u6255\u91d1\u984d\u304c10\u4e07\u5186\u306e\u5834\u5408\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>10\u4e07\u5186\u00d710.21%=10,210\u5186<\/li>\n<\/ul>\n<p>\u652f\u6255\u91d1\u984d\u304c200\u4e07\u5186\u306e\u5834\u5408\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>100\u4e07\u5186\u00d7<span style=\"font-size: 16px; color: #333333;\">10.21%\uff1d102,100\u5186\u2026\u2026(a)<\/span><\/li>\n<li>(200\u4e07\u2013100\u4e07\u5186)\u00d720.42%=204,200\u5186\u2026\u2026(b)<\/li>\n<li>(a)+(b)=306,300\u5186<\/li>\n<\/ul>\n<h3>4-2.\u53f8\u6cd5\u66f8\u58eb\u3078\u306e\u5831\u916c\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d<\/h3>\n<p><strong>\uff11\u56de\u306b\u652f\u6255\u308f\u308c\u308b\u91d1\u984d\u304b\u3089\uff11\u4e07\u5186\u3092\u5dee\u3057\u5f15\u304d\u3001\u305d\u306e\u6b8b\u984d\u306b10.21\uff05\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u652f\u6255\u984d\u304c\uff15\u4e07\u5186\u306e\u5834\u5408\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>(5\u4e07\u5186\uff0d1\u4e07\u5186)\u00d710.21\uff05\uff1d4,084\u5186<\/li>\n<\/ul>\n<p>\u306a\u304a\u3001\uff11\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u5834\u5408\u306f\u5207\u308a\u6368\u3066\u307e\u3059\u3002<\/p>\n<h2>5.\u652f\u6255\u8abf\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5<\/h2>\n<p>\u652f\u6255\u8abf\u66f8\u306f\u66f8\u9762\u306e\u307b\u304b\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u3082\u63d0\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<h6>e-Tax\uff08\u30bd\u30d5\u30c8\uff0fWEB\u7248\uff09<\/h6>\n<p><span style=\"font-size: 16px; color: #333333;\">e-Tax\u30bd\u30d5\u30c8\u3082\u3057\u304f\u306f<span style=\"font-size: 16px; color: #333333;\">e-Tax\uff08WEB\u7248\uff09\u3067\u63d0\u51fa\u53ef\u80fd\u3067\u3059\u3002<\/span><\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">e-Tax\u30bd\u30d5\u30c8\u306f\u3059\u3079\u3066\u306e\u652f\u6255\u8abf\u66f8\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u304c<\/span>\u3001<span style=\"font-size: 16px; color: #333333;\">e-Tax<\/span>\uff08WEB\u7248\uff09\u306f\u6240\u5b9a\u306e\uff16\u7a2e\u306e\u652f\u6255\u8abf\u66f8\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/span><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010e-Tax\uff08WEB\u7248\uff09\u3067\u63d0\u51fa\u3067\u304d\u308b\u652f\u6255\u8abf\u66f8\uff16\u7a2e\u3011<\/p>\n<ul>\n<li>\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8<\/li>\n<li>\u4e0d\u52d5\u7523\u306e\u4f7f\u7528\u6599\u7b49\u306e\u652f\u6255\u8abf\u66f8<\/li>\n<li>\u4e0d\u52d5\u7523\u7b49\u306e\u8b72\u53d7\u3051\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u8abf\u66f8<\/li>\n<li>\u4e0d\u52d5\u7523\u7b49\u306e\u58f2\u8cb7\u53c8\u306f\u8cb8\u4ed8\u3051\u306e\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u306e\u652f\u6255\u8abf\u66f8<\/li>\n<li>\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u30fb\u7279\u5225\u5fb4\u53ce\u7968<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<\/li>\n<\/ul>\n<\/div>\n<h6>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u7b49<\/h6>\n<p>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u7b49\u3092\u5229\u7528\u3057\u3066\u6cd5\u5b9a\u8abf\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u63d0\u51fa\u8005\u304c\u8a8d\u5b9a\u30af\u30e9\u30a6\u30c9\u306b\u30c7\u30fc\u30bf\u3092\u8a18\u9332\u3057\u3001\u7a0e\u52d9\u7f72\u5074\u304c\u30c7\u30fc\u30bf\u3092\u95b2\u89a7\u3057\u307e\u3059\u3002<\/p>\n<h6>\u5149\u30c7\u30a3\u30b9\u30af\u7b49<\/h6>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5927\u91cf\u306e\u6cd5\u5b9a\u8abf\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5149\u30c7\u30a3\u30b9\u30af\u7b49\uff08CD\u30fbDVD\u306a\u3069\uff09\u3067\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u3010\u66f8\u9762\u3067\u306e\u63d0\u51fa\u304c\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u3011<br \/>\n<span style=\"font-size: 12pt; color: #333333;\">\u524d\u3005\u5e74\u306e\u63d0\u51fa\u3059\u3079\u304d\u3067\u3042\u3063\u305f\u5f53\u8a72\u6cd5\u5b9a\u8abf\u66f8\u306e\u679a\u6570\u304c100\u679a\u4ee5\u4e0a\uff08\u203b\uff09\u3067\u3042\u308b\u6cd5\u5b9a\u8abf\u66f8\u306b\u3064\u3044\u3066\u306f\u3001<strong>e-Tax\u307e\u305f\u306f\u5149\u30c7\u30a3\u30b9\u30af\u7b49\u306b\u3088\u308b\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/span><br \/>\n<span style=\"font-size: 12pt; color: #333333;\"><span style=\"color: #333333;\"><span style=\"color: #333333;\">\u306a\u304a\u3001\u4ee4\u548c\uff19\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306f\u3001\u7fa9\u52d9\u5316\u306e\u57fa\u6e96\u304c100\u679a\u4ee5\u4e0a\u304b\u308930\u679a\u4ee5\u4e0a\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3059\u3002<\/span><\/span><\/span><br \/>\n<span style=\"font-size: 12pt; color: #333333;\"><span style=\"color: #333333;\">\u203b\u6cd5\u5b9a\u8abf\u66f8\u306e\u7a2e\u985e\u3054\u3068\u306b\u5224\u65ad<\/span><\/span><\/p>\n<\/div>\n<h2>6.\u652f\u6255\u8abf\u66f8\u306e\u4f5c\u6210\u6642\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u652f\u6255\u8abf\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h3>6-1.\u652f\u6255\u984d\u306f\u539f\u5247\u3001\u6d88\u8cbb\u7a0e\u3092\u542b\u3081\u3066\u8a18\u5165<\/h3>\n<p>\u652f\u6255\u984d\u306f\u6d88\u8cbb\u7a0e\u3092\u542b\u3081\u305f\u91d1\u984d\u3068\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u8acb\u6c42\u66f8\u7b49\u3067\u6d88\u8cbb\u7a0e\u304c\u660e\u78ba\u306b\u5206\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u6d88\u8cbb\u7a0e\u3092\u542b\u3081\u305a\u8a18\u8f09\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u3078\u306e\u5831\u916c\u304c\u6b21\u306e\u3088\u3046\u306a<span style=\"font-size: 16px; color: #333333;\">\u5834\u5408\u3001<\/span><\/p>\n<ul>\n<li><strong>\u7a0e\u629c\u304d\u30004\u4e079,000\u5186<\/strong><\/li>\n<li><strong>\u7a0e\u8fbc\u307f\u30005\u4e073,900\u5186<\/strong><\/li>\n<\/ul>\n<p>\u8acb\u6c42\u66f8\u3067\u300c\u7a0e\u629c\u304d\uff0f\u7a0e\u8fbc\u307f\u300d\u4fa1\u683c\u3092\u660e\u78ba\u306b\u3059\u308c\u3070\u7a0e\u629c\u4fa1\u683c\u304c\u300c<span style=\"font-size: 15px; color: #333333;\">5\u4e07\u5186\u4ee5\u4e0b\u300d\u306b\u306a\u308b\u305f\u3081\u3001\u652f\u6255\u8abf\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304f\u3066\u3082\u5dee\u3057\u652f\u3048\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3>6-2.\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306f\u539f\u5247\u3001\u8a18\u8f09\u7fa9\u52d9\u304c\u3042\u308b<\/h3>\n<p>\u652f\u6255\u5148\u304c\u500b\u4eba\u306e\u5834\u5408\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u652f\u6255\u5148\u304b\u3089\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u8a18\u8f09\u3057\u306a\u3044\u3067\u63d0\u51fa\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u63d0\u4f9b\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u3082\u3001\u672c\u6765\u306f<span style=\"font-size: 16px; color: #333333;\">\u6cd5\u5f8b\uff08\u56fd\u7a0e\u901a\u5247\u6cd5\u3001\u6240\u5f97\u7a0e\u6cd5\u7b49\uff09\u3067\u5b9a\u3081\u3089\u308c\u305f\u7fa9\u52d9\u3067\u3042\u308b\u3053\u3068\u3092\u4f1d\u3048\u308b\u3053\u3068\u306f\u91cd\u8981\u3067\u3059\u3002<\/span><br \/>\n\u540c\u6642\u306b\u3001\u672c\u6765\u306f\u8a18\u8f09\u7fa9\u52d9\u304c\u3042\u308b\u305f\u3081\u3001\u63d0\u4f9b\u3092\u6c42\u3081\u305f\u7d4c\u904e\u7b49\u3092\u8a18\u9332\u3001\u4fdd\u5b58\u3059\u308b\u306a\u3069\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002\u305d\u308c\u306b\u3088\u3063\u3066\u3001\u5358\u306a\u308b\u672a\u8a18\u8f09\u3067\u306a\u3044\u3053\u3068\u3092\u660e\u78ba\u306b\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>6-3.\u652f\u6255\u5148\u3078\u306e\u652f\u6255\u8abf\u66f8\u306b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306f\u8a18\u8f09\u3057\u306a\u3044<\/h3>\n<p>\u81ea\u4e3b\u7684\u3001\u3082\u3057\u304f\u306f\u5148\u65b9\u304b\u3089\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u3067\u3001\u652f\u6255\u5148\u306b\u652f\u6255\u8abf\u66f8\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u652f\u6255\u8abf\u66f8\u3068\u540c\u69d8\u306e\u3082\u306e\u3092\u63d0\u4f9b\u3057\u307e\u3059\u304c\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306f\u8a18\u8f09\u3057\u306a\u3044\u306e\u3067\u6ce8\u610f\u3057\u307e\u3059\u3002<br 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