{"id":2585,"date":"2026-03-18T10:00:11","date_gmt":"2026-03-18T01:00:11","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2585"},"modified":"2026-03-17T14:22:38","modified_gmt":"2026-03-17T05:22:38","slug":"electronic-books-maintenance-act-simply","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/electronic-books-maintenance-act-simply","title":{"rendered":"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u4f55\u3092\u3059\u308c\u3070\u3044\u3044\uff1f\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u30102026\u5e74\u3011"},"content":{"rendered":"<p><strong>\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u300d<br 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style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/02-3.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u300d\uff08\u56fd\u7a0e\u5e81\uff09\u3092\u5143\u306b\u4f5c\u6210<\/a><\/p>\n<p><strong>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u306f\u3001\u30aa\u30ea\u30b8\u30ca\u30eb\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u3001\u3082\u3057\u304f\u306f\u30b9\u30ad\u30e3\u30f3\u3057\u305f\u96fb\u5b50\u30c7\u30fc\u30bf\u304c\u4fdd\u5b58\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li><strong>\u5e33\u7c3f\u985e<\/strong><br \/>\n\u5e33\u7c3f\u985e\u306f\u3001\u4e00\u8cab\u3057\u3066\u30d1\u30bd\u30b3\u30f3\u306a\u3069\u306e\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fc\u3067\u4f5c\u6210\u3057\u305f\u5834\u5408\u306f\u3001<strong>\u51fa\u529b\u3057\u305f\u7d19<\/strong>\u304b\u3001<strong>\u30aa\u30ea\u30b8\u30ca\u30eb\u306e\u96fb\u5b50\u30c7\u30fc\u30bf<\/strong>\u306b\u3088\u308b\u4fdd\u5b58\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u624b\u66f8\u304d\u306e\u5e33\u7c3f\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u5916\u3067\u3042\u308a\u3001\u30aa\u30ea\u30b8\u30ca\u30eb\u306e\u7d19\u306e\u5e33\u7c3f\u3092\u4fdd\u5b58\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u66f8\u985e<\/strong><br \/>\n\u66f8\u985e\u306f\u3001\u81ea\u793e\u306b\u304a\u3044\u3066\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fc\u3067\u4e00\u8cab\u3057\u3066\u4f5c\u6210\u30fb\u767a\u884c\u3057\u305f\u3082\u306e\u306f\u3001<strong>\u51fa\u529b\u3057\u305f\u7d19<\/strong>\u3001\u3082\u3057\u304f\u306f<strong>\u30aa\u30ea\u30b8\u30ca\u30eb\u306e\u96fb\u5b50\u30c7\u30fc\u30bf<\/strong>\u3067\u4fdd\u5b58\u3057\u307e\u3059\u3002<br \/>\n\u81ea\u793e\u3067\u624b\u66f8\u304d\u3067\u4f5c\u6210\u3057\u305f\u66f8\u985e\u3084\u76f8\u624b\u65b9\u304c\u4f5c\u6210\u3057\u305f\u66f8\u985e\u3092\u7d19\u3067\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001<strong>\u30aa\u30ea\u30b8\u30ca\u30eb\u306e\u7d19\u306b\u3088\u308b\u4fdd\u5b58<\/strong>\u304b\u3001<strong>\u30b9\u30ad\u30e3\u30f3\u3092\u3057\u3066\u96fb\u5b50\u30c7\u30fc\u30bf<\/strong>\u306b\u3057\u3066\u4fdd\u5b58\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u96fb\u5b50\u53d6\u5f15<\/strong><br 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\/>\n\u307e\u305a\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u66f8\u985e\u304c\u3069\u306e\u533a\u5206\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u628a\u63e1\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u533a\u5206\uff11\uff1a\u81ea\u793e\u304c\u4e00\u8cab\u3057\u3066\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u3067\u4f5c\u6210\u3057\u305f\u56fd\u7a0e\u95a2\u4fc2\u306e\u5e33\u7c3f\u3084\u66f8\u985e<\/strong><\/li>\n<li><strong>\u533a\u5206\uff12\uff1a\u76f8\u624b\u304b\u3089\u7d19\u3067\u53d7\u3051\u53d6\u3063\u305f\u66f8\u985e\u3084\u81ea\u793e\u304c\u7d19\u3067\u6e21\u3057\u305f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306e\u63a7\u3048<\/strong><\/li>\n<li><strong>\u533a\u5206\uff13\uff1a\u96fb\u5b50\u7684\u306b\u767a\u884c\u3057\u305f\u308a\u3001\u53d7\u3051\u53d6\u3063\u305f\u66f8\u985e<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u305d\u308c\u305e\u308c\u306e\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u3068\u8a72\u5f53\u3059\u308b\u533a\u5206\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"3\" style=\"width: 27.8646%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u66f8\u985e<\/span><\/strong><\/td>\n<td colspan=\"2\" style=\"width: 24.4792%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u4fdd\u5b58\u65b9\u6cd5<\/span><\/strong><\/td>\n<td style=\"width: 34.7656%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u66f8\u985e\u306e\u6761\u4ef6<\/span><\/strong><\/td>\n<td style=\"width: 12.8454%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u533a\u5206\u200b\u200b\u200b\u200b\u200b<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" rowspan=\"3\" style=\"width: 27.8646%; background-color: #cccccc;\"><strong>\u5e33\u7c3f<\/strong><\/td>\n<td style=\"width: 17.4479%;\"><strong>\u7d19\u3067\u4fdd\u5b58<\/strong><\/td>\n<td style=\"width: 7.0313%;\">\u3007<\/td>\n<td style=\"width: 34.7656%; text-align: center;\">\u30fc<\/td>\n<td style=\"width: 12.8454%; text-align: center;\">\u5bfe\u8c61\u5916<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.4479%;\"><strong>\u30b9\u30ad\u30e3\u30f3\u4fdd\u5b58<\/strong><\/td>\n<td style=\"width: 7.0313%;\">\u00d7<\/td>\n<td style=\"width: 34.7656%; text-align: center;\">\u30fc<\/td>\n<td style=\"width: 12.8454%; text-align: center;\">\u30fc<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.4479%;\"><strong>\u96fb\u78c1\u8a18\u9332\u4fdd\u5b58<\/strong><\/td>\n<td style=\"width: 7.0313%;\">\u3007<\/td>\n<td style=\"width: 34.7656%; text-align: center;\">\u4e00\u8cab\u3057\u3066\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u3067\u4f5c\u6210<\/td>\n<td style=\"width: 12.8454%; text-align: center;\"><a href=\"#optl0y9a41ribgsrza37aa\" target=\"_self\"><strong>\u533a\u52061<\/strong><\/a><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"10\" style=\"width: 7.8125%; background-color: #cccccc;\"><strong>\u66f8<\/strong><strong>\u985e<\/strong><\/td>\n<td colspan=\"2\" rowspan=\"3\" style=\"width: 20.0521%; background-color: #d1d5d8;\"><strong>\u68da\u5378\u8868<br \/>\n\u8cc3\u501f\u5bfe\u7167\u8868<br \/>\n\u640d\u76ca\u8a08\u7b97\u66f8<br \/>\n\u306a\u3069<\/strong><\/td>\n<td style=\"width: 17.4479%;\"><strong>\u7d19\u3067\u4fdd\u5b58<\/strong><\/td>\n<td style=\"width: 7.0313%;\">\u3007<\/td>\n<td style=\"width: 34.7656%; text-align: center;\">\u30fc<\/td>\n<td style=\"width: 12.8454%; text-align: center;\">\u5bfe\u8c61\u5916<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.4479%;\"><strong>\u30b9\u30ad\u30e3\u30f3\u4fdd\u5b58<\/strong><\/td>\n<td style=\"width: 7.0313%;\">\u00d7<\/td>\n<td style=\"width: 34.7656%; text-align: center;\">\u30fc<\/td>\n<td style=\"width: 12.8454%; text-align: center;\">\u30fc<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.4479%;\"><strong>\u96fb\u78c1\u8a18\u9332\u4fdd\u5b58<\/strong><\/td>\n<td style=\"width: 7.0313%;\">\u3007<\/td>\n<td style=\"width: 34.7656%; text-align: center;\">\u4e00\u8cab\u3057\u3066\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u3067\u4f5c\u6210<\/td>\n<td style=\"width: 12.8454%; text-align: center;\"><a href=\"#optl0y9a41ribgsrza37aa\" target=\"_self\"><strong>\u533a\u5206\uff11<\/strong><\/a><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"7\" style=\"width: 13.5417%; background-color: #d1d5d8;\"><strong>\u6ce8\u6587\u66f8<br \/>\n\u8acb\u6c42\u66f8<br \/>\n\u5951\u7d04\u66f8<br \/>\n\u9818\u53ce\u66f8<br \/>\n\u305d\u306e\u63a7\u3048\u306a\u3069<\/strong><\/td>\n<td rowspan=\"3\" style=\"width: 6.5104%; background-color: #efefef;\"><strong>\u76f8\u624b\u767a\u884c\u5206<\/strong><\/td>\n<td style=\"width: 17.4479%;\"><strong>\u7d19\u3067\u4fdd\u5b58<\/strong><\/td>\n<td style=\"width: 7.0313%;\">\u3007<\/td>\n<td style=\"width: 34.7656%; text-align: center;\">\u30fc<\/td>\n<td style=\"width: 12.8454%; text-align: center;\">\u5bfe\u8c61\u5916<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.4479%;\"><strong>\u30b9\u30ad\u30e3\u30f3\u4fdd\u5b58<\/strong><\/td>\n<td style=\"width: 7.0313%;\">\u3007<\/td>\n<td style=\"width: 34.7656%; text-align: center;\">\u30fc<\/td>\n<td style=\"width: 12.8454%; text-align: center;\"><strong><a href=\"#85o0tg1ij6esl90iwwaumh\" target=\"_self\">\u533a\u5206\uff12<\/a><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.4479%;\"><strong>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/strong><\/td>\n<td style=\"width: 7.0313%;\">\u25ce<\/td>\n<td style=\"width: 34.7656%; text-align: center;\">\u96fb\u5b50\u53d6\u5f15\u3067\u53d7\u9818<\/td>\n<td style=\"width: 12.8454%; text-align: center;\"><strong><a href=\"#qzrs7t16h4ymcm49zkhnc\" target=\"_self\">\u533a\u52063<\/a><\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"4\" style=\"width: 6.5104%; background-color: #efefef;\"><strong>\u81ea\u793e\u767a\u884c\u5206<\/strong><\/td>\n<td style=\"width: 17.4479%;\"><strong>\u7d19\u3067\u4fdd\u5b58<\/strong><\/td>\n<td style=\"width: 7.0313%;\">\u3007<\/td>\n<td style=\"width: 34.7656%; text-align: center;\">\u30fc<\/td>\n<td style=\"width: 12.8454%; text-align: center;\">\u5bfe\u8c61\u5916<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.4479%;\"><strong>\u30b9\u30ad\u30e3\u30f3\u4fdd\u5b58<\/strong><\/td>\n<td style=\"width: 7.0313%;\">\u3007<\/td>\n<td style=\"width: 34.7656%; text-align: center;\">\u30fc<\/td>\n<td style=\"width: 12.8454%; text-align: center;\"><strong><a href=\"#85o0tg1ij6esl90iwwaumh\" target=\"_self\">\u533a\u52062<\/a><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.4479%;\"><strong>\u96fb\u78c1\u8a18\u9332\u4fdd\u5b58<\/strong><\/td>\n<td style=\"width: 7.0313%;\">\u3007<\/td>\n<td style=\"width: 34.7656%; text-align: center;\">\u4e00\u8cab\u3057\u3066\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u3067\u4f5c\u6210<\/td>\n<td style=\"width: 12.8454%; text-align: center;\"><strong><a href=\"#optl0y9a41ribgsrza37aa\" target=\"_self\">\u533a\u52061<\/a><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.4479%;\"><strong>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/strong><\/td>\n<td style=\"width: 7.0313%;\">\u25ce<\/td>\n<td style=\"width: 34.7656%; text-align: center;\">\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u3067\u4f5c\u6210\u304b\u3064\u3001\u96fb\u5b50\u53d6\u5f15\u3067\u767a\u884c<\/td>\n<td style=\"width: 12.8454%; text-align: center;\"><strong><a href=\"#qzrs7t16h4ymcm49zkhnc\" target=\"_self\">\u533a\u5206\uff13<\/a><\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" style=\"width: 27.8646%; background-color: #cccccc;\"><strong>\u96fb\u5b50\u53d6\u5f15<\/strong><\/td>\n<td style=\"width: 17.4479%;\"><strong>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58<\/strong><\/td>\n<td style=\"width: 7.0313%;\">\u25ce<\/td>\n<td style=\"width: 34.7656%; text-align: center;\">\u96fb\u5b50\u53d6\u5f15\u3067\u9001\u53d7\u4fe1<\/td>\n<td style=\"width: 12.8454%; text-align: center;\"><a href=\"#qzrs7t16h4ymcm49zkhnc\" target=\"_self\"><strong>\u533a\u5206\uff13<\/strong><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span class=\"f-marker-p\">\u3053\u306e\u3046\u3061\u3001\u533a\u52063\u306b\u8a72\u5f53\u3059\u308b\u96fb\u5b50\u53d6\u5f15\u3067\u767a\u884c\u30fb\u53d7\u9818\u3057\u305f\u66f8\u985e\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u3092\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u5404\u533a\u5206\u306e\u8a73\u7d30\u306f\u3001\u6b21\u7ae0<a href=\"#cdx0ay2nnyn85a39hatoko\" target=\"_self\">\u300c3.\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u30fb\u533a\u5206\u5225\u306e\u5bfe\u5fdc\u65b9\u6cd5\u300d<\/a>\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"cdx0ay2nnyn85a39hatoko\">3.\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u30fb\u533a\u5206\u5225\u306e\u5bfe\u5fdc\u65b9\u6cd5<\/h2>\n<p>\u96fb\u5b50\u30c7\u30fc\u30bf\u306f\u3001\u4fbf\u5229\u306a\u4e00\u65b9\u3067\u6539\u3056\u3093\u3055\u308c\u3084\u3059\u3044\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u305f\u3081\u3001\u5404\u533a\u5206\u306b\u304a\u3044\u3066\u300c\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u300d\uff08\u6539\u3056\u3093\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\uff09\u3068\u300c\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u300d\uff08\u7a0e\u52d9\u7f72\u306a\u3069\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3066\u63d0\u793a\u3067\u304d\u308b\u3053\u3068\uff09\u306b\u5bfe\u5fdc\u3059\u308b\u30eb\u30fc\u30eb\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"optl0y9a41ribgsrza37aa\">3-1.\u533a\u5206\uff11\uff1a\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u3010\u4efb\u610f\u3011<\/h3>\n<p><strong>\u533a\u5206\uff11\u3067\u306f\u3001<span style=\"color: #e25041;\">\u81ea\u793e\u304c\u30d1\u30bd\u30b3\u30f3\u306a\u3069\u306e\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u3067\u4e00\u8cab\u3057\u3066\u96fb\u5b50\u7684\u306b\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u3084\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5<\/span><span style=\"color: #000000;\">\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/strong><br \/>\n<strong><span class=\"f-marker-p\">\u5bfe\u5fdc\u306f<span style=\"color: #e25041;\">\u4efb\u610f<\/span><span style=\"color: #000000;\">\u306a\u306e\u3067<\/span>\u3001\u96fb\u78c1\u8a18\u9332\u3068\u3057\u3066<\/span><\/strong><span class=\"f-marker-p\"><strong>\u4fdd\u5b58\u306b\u305b\u305a\u306b<\/strong><\/span><strong><span class=\"f-marker-p\">\u7d19\u306b\u5370\u5237\u3057\u3001\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u3057\u3066\u4fdd\u5b58\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/gv0ffwikkhr-968090d7b60b.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong>\u306a\u304a\u3001<\/strong>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306b\u5bfe\u5fdc\u3057\u3001\u306a\u304a\u304b\u3064<strong>\u300c<span style=\"font-size: 16px; color: #333333;\">\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u300d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u3001<\/span><span style=\"font-size: 16px; color: #e25041;\">\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b<\/span><span style=\"font-size: 16px; color: #000000;\">\u3084<\/span><span style=\"font-size: 16px; color: #e25041;\">65\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092<\/span><span style=\"font-size: 16px; color: #333333;\">\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<div class=\"attention a-3\">\n<p><strong>\u9593\u9055\u3048\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\uff01<\/strong><\/p>\n<ul>\n<li>\u81ea\u793e\u3067\u96fb\u5b50\u7684\u306b\u4f5c\u6210\u3057\u3001\u96fb\u5b50\u30e1\u30fc\u30eb\u3084\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u3092\u901a\u3058\u3066\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u767a\u884c\u3057\u305f\u66f8\u985e\u306f\u3001<strong><span style=\"color: #e25041;\">\u533a\u52063<\/span><\/strong><strong><span style=\"color: #e25041;\">\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58<\/span><\/strong>\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/li>\n<li>\u66f8\u985e\u3092\u96fb\u5b50\u7684\u306b\u4f5c\u6210\u3057\u3066\u3082\u3001\u624b\u66f8\u304d\u3067\u4fee\u6b63\u3092\u52a0\u3048\u305f\u5834\u5408\u306f\u3001<strong><span style=\"color: #e25041;\">\u533a\u52062\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u304b\u7d19\u306e\u539f\u672c\u306e\u4fdd\u5b58<\/span><\/strong>\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 id=\"tvd0vrdyc1i4mrlxa12q\">3-1-1.\u533a\u5206\uff11\u306e\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\">\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u3092\u884c\u3046\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u30dd\u30a4\u30f3\u30c8\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u25a1\u3000\u4e00\u8cab\u3057\u3066\u96fb\u5b50\u3067\u4f5c\u6210\u3057\u3066\u3044\u308b\u304b<br \/>\n\u25a1\u3000\u30b7\u30b9\u30c6\u30e0\u95a2\u4fc2\u306e\u30de\u30cb\u30e5\u30a2\u30eb\u306a\u3069\u3092\u5099\u3048\u4ed8\u3051\u3066\u3044\u308b\u304b<br \/>\n\u25a1\u3000\u4fdd\u5b58\u5834\u6240\u306b\u30d1\u30bd\u30b3\u30f3\u3084\u30d7\u30ea\u30f3\u30bf\u3001\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u306a\u3069\u3001<span style=\"font-size: 16px; color: #333333;\">\u30c7\u30fc\u30bf\u3092\u753b\u9762\u3084\u5370\u5237\u3057\u3066\u78ba\u8a8d\u3067\u304d\u308b<\/span>\u6a5f\u5668\u3092\u5099\u3048\u3066\u3044\u308b\u304b<\/strong><br \/>\n\u25a1\u3000<span style=\"font-size: 16px; color: #333333;\"><strong>\u7a0e\u52d9\u8077\u54e1\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3066\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b\u304b\uff08\u5e33\u7c3f\u306e\u307f\uff09<\/strong><\/span><br \/>\n<strong>\u25a1\u3000\u6b21\u306e\u3069\u3061\u3089\u304b\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\uff08\u66f8\u985e\u306e\u307f\uff09<\/strong><br \/>\n<strong>\u3000\u3000\u3000<\/strong>\u2460\u7a0e\u52d9\u8077\u54e1\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3066\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b<br \/>\n\u3000\u3000\u3000\u2461\u53d6\u5f15\u5e74\u6708\u65e5\u30fb\u53d6\u5f15\u91d1\u984d\u30fb\u53d6\u5f15\u5148\u3067\u691c\u7d22\u3067\u304d\u308b\u3002\u65e5\u4ed8\u304b\u91d1\u984d\u306e\u7bc4\u56f2\u6307\u5b9a\u3067\u691c\u7d22\u3067\u304d\u308b<\/p>\n<\/div>\n<p><span style=\"font-size: 16px; color: #333333;\">\u533a\u5206\uff11\u306e\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u306e\u5bfe\u5fdc\u306f\u3001\u305d\u308c\u307b\u3069\u96e3\u3057\u3044\u6761\u4ef6\u304c\u6c42\u3081\u3089\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u3059\u3079\u3066\u3092\u96fb\u5b50\u7684\u306b\u4f5c\u6210\u3057\u305f\u66f8\u985e\u304c\u5bfe\u8c61\u3067\u3042\u308a\u3001\u30de\u30cb\u30e5\u30a2\u30eb\u306a\u3069\u306e\u30b7\u30b9\u30c6\u30e0\u95a2\u9023\u306e\u66f8\u985e\u3092\u5099\u3048\u3066\u304a\u304f\u3053\u3068\u3001\u30c7\u30fc\u30bf\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3067\u304d\u308b\u30d1\u30bd\u30b3\u30f3\u3084\u30d7\u30ea\u30f3\u30bf\u3001\u30e2\u30cb\u30bf\u30fc\u3092\u8a2d\u7f6e\u3059\u308b\u3053\u3068\u3001\u3055\u3089\u306b\u7a0e\u52d9\u8077\u54e1\u304b\u3089\u6c42\u3081\u3089\u308c\u305f\u5834\u5408\u306b\u30c7\u30fc\u30bf\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<h4 id=\"tvd0vrdyc1i4mrlxa12q\">3-1-2.\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u300d\u306e\u8981\u4ef6\u3068\u306f\uff1f<\/h4>\n<p><strong><span style=\"font-size: 16px; color: #333333;\">\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u300d\u306e\u512a\u9047\u3092\u53d7\u3051\u305f\u3044<\/span><\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u5834\u5408<\/strong>\u306f\u3001\u3055\u3089\u306b\u6b21\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u25a1\u3000\u8a18\u9332\u4e8b\u9805\u306e\u8a02\u6b63\u30fb\u524a\u9664\u306e\u4e8b\u5b9f\u3084\u5185\u5bb9\u3092\u78ba\u8a8d\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u304b<br \/>\n\u25a1\u3000\u901a\u5e38\u306e\u696d\u52d9\u51e6\u7406\u671f\u9593\u3092\u7d4c\u904e\u3057\u305f\u5f8c\u306b\u5165\u529b\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u4e8b\u5b9f\u3084\u5185\u5bb9\u3092\u78ba\u8a8d\u3067\u304d\u308b\u30b7\u30b9\u30c6\u3000\u3000\u3000\u3000\u30e0\u304b<br \/>\n\u25a1\u3000\u96fb\u5b50\u5316\u3057\u305f\u5e33\u7c3f\u306e\u5185\u5bb9\u3068\u5e33\u7c3f\u306b\u95a2\u9023\u3059\u308b\u4ed6\u306e\u5e33\u7c3f\u306e\u95a2\u9023\u6027\u3092\u78ba\u8a8d\u3067\u304d\u308b\u304b<br \/>\n\u25a1\u3000<strong>\u53d6\u5f15\u5e74\u6708\u65e5\u3084\u53d6\u5f15\u5148\u540d\u3001\u53d6\u5f15\u91d1\u984d\u304b\u3089\u30c7\u30fc\u30bf\u306e\u691c\u7d22\u304c\u3067\u304d\u308b\u304b\u3000<\/strong><\/strong><br \/>\n\u25a1\u3000<strong>\u6b21\u306e\u3069\u3061\u3089\u304b\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b<\/strong><br \/>\n\u3000\u3000\u2460\u7a0e\u52d9\u8077\u54e1\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3066\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b<br \/>\n\u3000\u3000\u2461\u65e5\u4ed8\u304b\u91d1\u984d\u306e\u7bc4\u56f2\u6307\u5b9a\u3067\u691c\u7d22\u3067\u304d\u308b\u3002\u4efb\u610f\u306e\u8a18\u9332\u9805\u76ee\u306e\u7d44\u307f\u5408\u308f\u305b\u306b\u3088\u308a\u691c\u7d22\u3067\u304d\u308b<\/p>\n<\/div>\n<h3 id=\"85o0tg1ij6esl90iwwaumh\">3-2.\u533a\u5206\uff12\uff1a\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3010\u4efb\u610f\u3011<\/h3>\n<p><strong>\u533a\u5206\uff12\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3067\u306f\u3001<span style=\"color: #e25041;\">\u7d19\u3067\u53d7\u3051\u53d6\u3063\u305f\u308a\u767a\u884c\u3057\u305f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u3092\u30b9\u30ad\u30e3\u30ca\u3057\u305f\u308a\u3001\u30b9\u30de\u30db\u306a\u3069\u306e\u30ab\u30e1\u30e9\u3067\u753b\u50cf\u30c7\u30fc\u30bf\u306b\u3057\u3066\u3001\u96fb\u78c1\u8a18\u9332<\/span><\/strong><strong><span style=\"color: #e25041;\">\u3068\u3057\u3066\u4fdd\u5b58<\/span>\u3057\u307e\u3059\u3002<\/strong><br \/>\n<strong>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306f\u4efb\u610f\u306a\u306e\u3067\u3001\u66f8\u985e\u3092<span style=\"color: #e25041;\">\u7d19<\/span>\u306e\u307e\u307e\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u3057\u3066\u4fdd\u5b58\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/geb4vt023i6-e9768ba194ec.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u533a\u5206\uff12\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306f\u3001<strong>\u91cd\u8981\u66f8\u985e<\/strong>\u3068<strong>\u4e00\u822c\u66f8\u985e<\/strong>\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3059\u308b\u91cd\u8981\u66f8\u985e\u306f\u3001\u4e00\u822c\u66f8\u985e\u3068\u6bd4\u8f03\u3057\u3001\u4fdd\u5b58\u306e\u30eb\u30fc\u30eb\u304c\u3084\u3084\u53b3\u3057\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\n<p><strong>\u25cf\u91cd\u8981\u66f8\u985e<\/strong>\uff1a\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3059\u308b\u66f8\u985e<br \/>\n\u5951\u7d04\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u9818\u53ce\u66f8\u306a\u3069<br \/>\n\u3053\u308c\u3089\u306e\u66f8\u985e\u306e\u63a7\u3048<\/p>\n<p><strong>\u25cf\u4e00\u822c\u66f8\u985e<\/strong>\uff1a\u8cc7\u91d1\u3084\u7269\u306e\u6d41\u308c\u306b\u76f4\u7d50\u30fb\u9023\u52d5\u3057\u306a\u3044\u66f8\u985e<br \/>\n\u898b\u7a4d\u66f8\u3001\u6ce8\u6587\u66f8\u306a\u3069<br \/>\n\u3053\u308c\u3089\u306e\u66f8\u985e\u306e\u63a7\u3048<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"9ju7c7gc56gwcd3lkzkc99\"><span style=\"background-color: transparent; word-spacing: normal;\">3-2-1.\u533a\u5206\uff12\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/span><\/h4>\n<p>\u9069\u5207\u306b\u533a\u5206\uff12\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u30ea\u30b9\u30c8\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u25a1\u3000\u5165\u529b\u671f\u9593\u306e\u5236\u9650\u3092\u5b88\u3063\u3066\u3044\u308b\u304b\u3000<\/strong>\u203b\u4e00\u822c\u66f8\u985e\u306f\u5236\u9650\u306a\u3057\u3082\u53ef<strong><br \/>\n\u25a1\u3000\u8aad\u307f\u53d6\u308a\u306e\u89e3\u50cf\u5ea6\u306f200dpi\u76f8\u5f53\u4ee5\u4e0a\u304b<br \/>\n\u25a1\u3000\u30ab\u30e9\u30fc\u753b\u50cf\uff08256\u968e\u8abf\u4ee5\u4e0a\uff09\u3067\u8aad\u307f\u3068\u3063\u3066\u3044\u308b\u304b\u3000\u203b<\/strong>\u4e00\u822c\u66f8\u985e\u306f\u767d\u9ed2\u3082\u53ef<strong><br \/>\n\u25a1\u3000\u30b9\u30ad\u30e3\u30ca\u30c7\u30fc\u30bf\u3054\u3068\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3057\u3066\u3044\u308b\u304b\u3000\uff08\u4ee3\u66ff\u65b9\u6cd5\u3042\u308a\uff09<br \/>\n\u25a1\u3000\u30b9\u30ad\u30e3\u30ca\u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u30fb\u524a\u9664\u306e\u4e8b\u5b9f\u3084\u5185\u5bb9\u3092\u78ba\u8a8d\u3067\u304d\u308b\u304b\u3002\u3082\u3057\u304f\u306f\u8a02\u6b63\u524a\u9664\u304c\u3067\u304d\u306a\u3044\u30b7\u30b9\u30c6\u30e0\u304b\u3000<\/strong>\u203b\u4e00\u822c\u66f8\u985e\u306f\u5bfe\u5fdc\u4e0d\u8981<strong><br \/>\n\u25a1\u3000\u30b9\u30ad\u30e3\u30ca\u30c7\u30fc\u30bf\u3068\u5e33\u7c3f\u306e\u95a2\u9023\u6027\u3092\u78ba\u8a8d\u3067\u304d\u308b\u304b\u3000<\/strong>\u203b\u4e00\u822c\u66f8\u985e\u306f\u5bfe\u5fdc\u4e0d\u8981<strong><br \/>\n\u25a1\u300014\u30a4\u30f3\u30c1\u4ee5\u4e0a\u306e\u30ab\u30e9\u30fc\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3084\u30ab\u30e9\u30fc\u30d7\u30ea\u30f3\u30bf\u3084\u305d\u306e\u8aac\u660e\u66f8\u306a\u3069\u3001\u30c7\u30fc\u30bf\u3092\u898b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u88c5\u7f6e\u3092\u8a2d\u7f6e\u3057\u3066\u3044\u308b\u304b\u3000<\/strong>\u203b\u4e00\u822c\u66f8\u985e\u306f\u767d\u9ed2\u3082\u53ef<strong><br \/>\n\u25a1\u3000\u30c7\u30fc\u30bf\u3092\u6574\u7136\u3068\u660e\u77ad\u306b\u3001\u62e1\u5927\u30fb\u7e2e\u5c0f\u304c\u3067\u304d\u3001\u304b\u3064\u901f\u3084\u304b\u306b\u51fa\u529b\u3067\u304d\u308b\u304b<br \/>\n\u25a1\u3000\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u30b7\u30b9\u30c6\u30e0\u6982\u8981\u66f8\u3084\u8aac\u660e\u66f8\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u624b\u9806\u3092\u660e\u8a18\u3057\u305f\u66f8\u985e\u306a\u3069\u3092\u8a2d\u7f6e\u3057\u3066\u3044\u308b\u304b<br \/>\n\u25a1\u3000\u53d6\u5f15\u5e74\u6708\u65e5\u3084\u305d\u306e\u4ed6\u306e\u5e74\u6708\u65e5\u3001\u53d6\u5f15\u5148\u540d\u3001\u91d1\u984d\u304b\u3089\u30c7\u30fc\u30bf\u306e\u691c\u7d22\u304c\u3067\u304d\u308b\u304b\u3000<\/strong><br \/>\n<strong>\u25a1\u3000\u6b21\u306e\u3069\u3061\u3089\u304b\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b<\/strong><br \/>\n\u3000<strong>\u3000<\/strong>\u2460\u7a0e\u52d9\u8077\u54e1\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3066\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b<br \/>\n\u3000\u3000\u2461\u65e5\u4ed8\u304b\u91d1\u984d\u306e\u7bc4\u56f2\u6307\u5b9a\u3067\u691c\u7d22\u3067\u304d\u308b\u3002\u4efb\u610f\u306e\u8a18\u9332\u9805\u76ee\u306e\u7d44\u307f\u5408\u308f\u305b\u306b\u3088\u308a\u691c\u7d22\u3067\u304d\u308b<\/p>\n<\/div>\n<p>\u5165\u529b\u671f\u9593\u306e\u5236\u9650\u306f\u3001\u696d\u52d9\u51e6\u7406\u30b5\u30a4\u30af\u30eb\u65b9\u5f0f\u3068\u3057\u3066\u5404\u4f1a\u793e\u3067\u5b9a\u3081\u305f\u671f\u9593\uff08\u6700\u95772\u30f5\u6708\u4ee5\u5185\uff09\u30687\u55b6\u696d\u65e5\u4ee5\u5185\u3001\u3082\u3057\u304f\u306f\u65e9\u671f\u5165\u529b\u65b9\u5f0f\uff08\u901f\u3084\u304b\u306b\u3001\u304a\u304a\u304a\u3080\u306d7\u55b6\u696d\u65e5\u4ee5\u5185\uff09\u3067\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u203b<span style=\"font-size: 16px; color: #333333;\">\u696d\u52d9\u51e6\u7406\u30b5\u30a4\u30af\u30eb\u65b9\u5f0f\u306f\u3001\u66f8\u985e\u306e\u4f5c\u6210\u30fb\u53d7\u9818\u304b\u3089\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u51e6\u7406\u898f\u5b9a\u3092\u5b9a\u3081\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u307e\u305f\u3001<strong>\u5165\u529b\u671f\u9593\u5185\u306b\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u3057\u305f\u3053\u3068\u304c\u78ba\u8a8d\u3067\u304d\u308b\u304b\u3001<\/strong><\/span><strong>\u8a02\u6b63\u30fb\u524a\u9664\u306e\u5c65\u6b74\u304c\u6b8b\u308b\u3082\u3057\u304f\u306f\u3001\u8a02\u6b63\u30fb\u524a\u9664\u304c\u3067\u304d\u306a\u3044\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u304c\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"attention a-3\">\n<p><strong>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3068\u306f\uff1f<\/strong><\/p>\n<p>TSA\uff08\u6642\u523b\u8a8d\u8a3c\u696d\u52d9\u8a8d\u5b9a\u4e8b\u696d\u8005\uff09\u304c\u767a\u884c\u3059\u308b\u3001\u4ed8\u4e0e\u3059\u308b\u3053\u3068\u3067\u305d\u306e\u6642\u523b\u306b\u66f8\u985e\u304c\u5b58\u5728\u3057\u3001\u305d\u308c\u4ee5\u964d\u306f\u66f8\u985e\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3059\u308b\u3053\u3068\u3067\u3001\u96fb\u5b50\u6587\u66f8\u304c\u539f\u672c\u3068\u540c\u7b49\u306b\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u306f\u3001\u7dcf\u52d9\u5927\u81e3\u304b\u3089\u8a8d\u5b9a\u3055\u308c\u305f\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4f7f\u3046\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n<h3 id=\"qzrs7t16h4ymcm49zkhnc\">3-3.\u533a\u5206\uff13\uff1a\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u3010\u7fa9\u52d9\u3011<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong><span class=\"f-marker-p\">\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3068\u3057\u3066\u3084\u308a\u53d6\u308a\u3057\u305f\u53d6\u5f15<span style=\"font-size: 16px; color: #22254c;\">\u95a2\u4fc2\u66f8\u985e<\/span>\u306f\u3001<\/span><\/strong><\/span><span style=\"font-size: 16px; color: #e25041;\"><strong><span class=\"f-marker-p\">\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3059\u308b\u7fa9\u52d9<\/span><\/strong><\/span><span style=\"font-size: 16px; color: #333333;\"><strong><span class=\"f-marker-p\">\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/9ypf46rj52i-c6ac556d3ce3.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u96fb\u5b50\u30e1\u30fc\u30eb\u6dfb\u4ed8\u306e\u307b\u304b\u3001\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u3084\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3001DVD\u306a\u3069\u306e\u8a18\u9332\u5a92\u4f53\u3092\u4ecb\u3057\u3066\u5165\u624b\u3057\u305f\u3082\u306e\u3001EDI\u53d6\u5f15\u306a\u3069\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u3001\u3082\u3057\u304f\u306f\u767a\u884c\u3057\u305f<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u8acb\u6c42\u66f8\u3084\u898b\u7a4d\u66f8\u3001\u9818\u53ce\u66f8\u306a\u3069\u306e\u307b\u304b\u3001\u81ea\u793e\u304c\u4f5c\u6210\u3057\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3068\u3057\u3066\u767a\u884c\u3057\u305f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306e\u63a7\u3048\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u76f8\u624b\u65b9\u304c\u4f5c\u6210\u3057\u305f\u9818\u53ce\u66f8\u306a\u3069\u306f\u3001\u624b\u66f8\u304d\u3067\u3042\u3063\u3066\u3082\u96fb\u5b50\u30e1\u30fc\u30eb\u6dfb\u4ed8\u306a\u3069\u306b\u3088\u308a\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<h4 id=\"s93etl8108f2s4a623gt2f\">3-3-1.\u533a\u5206\uff13\u306e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h4>\n<p>\u533a\u52063\u306e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u3092\u3059\u308b\u3068\u304d\u306e\u30c1\u30a7\u30c3\u30af\u3059\u3079\u304d\u9805\u76ee\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u25a1\u3000\u6b21\u306e\uff14\u3064\u306e\u3046\u3061\u3001\u4e00\u3064\u4ee5\u4e0a\u6e80\u305f\u3057\u3066\u3044\u308b\u304b<\/strong><br \/>\n\u3000\u2460\u3000\u76f8\u624b\u304b\u3089\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u304c\u4ed8\u4e0e\u3055\u308c\u305f\u30c7\u30fc\u30bf\u3092\u53d7\u3051\u53d6\u308b<br \/>\n\u3000\u2461\u3000\u30c7\u30fc\u30bf\u3092\u53d7\u3051\u53d6\u3063\u305f\u5f8c\u306b\u81ea\u793e\u3067\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u4ed8\u4e0e\u3059\u308b<br \/>\n\u3000\u2462\u3000\u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u3084\u524a\u9664\u306e\u78ba\u8a8d\u304c\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u304b\u3001\u8a02\u6b63\u3084\u524a\u9664\u304c\u3067\u304d\u306a\u3044\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3057\u3000\u3000\u3066<span style=\"font-size: 16px; color: #333333;\">\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3057\u3066\u3044\u308b<\/span><br \/>\n\u3000\u2463\u3000\u8a02\u6b63\u3084\u524a\u9664\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u51e6\u7406\u898f\u5b9a\u3092\u5b9a\u3081\u3001\u898f\u5b9a\u306b\u6cbf\u3063\u305f\u904b\u7528\u3092\u3057\u3066\u3044\u308b<\/p>\n<p><strong>\u25a1\u3000\u4fdd\u5b58\u5834\u6240\u306b\u30d1\u30bd\u30b3\u30f3\u3084\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3001\u30d7\u30ea\u30f3\u30bf\u3001\u64cd\u4f5c\u30de\u30cb\u30e5\u30a2\u30eb\u306a\u3069\u3092\u8a2d\u7f6e\u3057\u3001\u901f\u3084\u304b\u306b\u30c7\u30fc\u30bf\u3092\u78ba\u8a8d\u3067\u304d\u308b\u304b<\/strong><br \/>\n<strong>\u25a1\u3000\u30b7\u30b9\u30c6\u30e0\u306e\u6982\u8981\u66f8\u3092\u5099\u3048\u3066\u3044\u308b\u304b<\/strong><br \/>\n\u25a1\u3000<strong>\u53d6\u5f15\u5e74\u6708\u65e5\u3084\u53d6\u5f15\u5148\u540d\u3001\u53d6\u5f15\u91d1\u984d\u304b\u3089\u30c7\u30fc\u30bf\u306e\u691c\u7d22\u304c\u3067\u304d\u308b\u304b\u3000<\/strong><br \/>\n\u25a1\u3000<strong>\u6b21\u306e\u3069\u3061\u3089\u304b\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b<\/strong><br \/>\n\u3000\u3000\u2460\u7a0e\u52d9\u8077\u54e1\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3066<span style=\"font-size: 16px; color: #333333;\">\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b<\/span><br \/>\n\u3000\u3000\u2461<span style=\"font-size: 16px; color: #333333;\">\u65e5\u4ed8\u304b\u91d1\u984d\u306e\u7bc4\u56f2\u6307\u5b9a\u3067\u691c\u7d22\u3067\u304d\u308b\u30022\u3064\u306e\u8981\u7d20\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u691c\u7d22\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n<\/div>\n<h4 id=\"14uvda8houwed52mp8rwq\">3-3-2.\u4fdd\u5b58\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304f\u3066\u3082\u554f\u984c\u304c\u306a\u3044\u30b1\u30fc\u30b9<\/h4>\n<p>\u6b21\u306e\u7406\u7531\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u6b21\u306e<span style=\"font-size: medium; color: #333333;\">\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u8981\u4ef6\u3092\u6e80\u305f\u305b\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u6307\u6458\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>\u305f\u3060\u3057\u3001<span style=\"font-size: 16px; color: #333333;\">\u7a0e\u52d9\u7f72\u54e1\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3066\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3084\u5370\u5237\u3057\u305f\u66f8\u9762\u306e\u63d0\u793a\u30fb\u63d0\u51fa\u304c\u3067\u304d\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li><strong>\u691c\u7d22\u8981\u4ef6\u304c\u4e0d\u8981<\/strong><br \/>\n\u25cf\u57fa\u6e96\u671f\u9593\uff082\u671f\u524d\uff09\u306e\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u5186\u4ee5\u4e0b\u306e\u4e8b\u696d\u8005<\/p>\n<\/li>\n<li><strong>\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u5bfe\u5fdc\u306e\u7336\u4e88\u304c\u53d7\u3051\u3089\u308c\u308b<\/strong><br \/>\n\u8981\u4ef6\u306b\u5f93\u3063\u305f\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u74b0\u5883\u306e\u6574\u5099\u304c\u9593\u306b\u5408\u308f\u306a\u3044\u30fb\u96e3\u3057\u3044\u5834\u5408\u3067\u3082\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308c\u3070\u3001\u4fdd\u5b58\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3059\u308b\u3060\u3051\u3067\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u25cf\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u9577\u304c\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5f62\u3067\u306e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u304c\u3067\u304d\u306a\u3044\u7406\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<h2 id=\"q5lk5phzvtrl2oamm2ow6\">4.\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u62b5\u89e6\u3057\u305f\u5834\u5408\u306e\u7f70\u5247<\/h2>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u62b5\u89e6\u3057\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u7f70\u5247\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u9752\u8272\u7533\u544a\u627f\u8a8d\u306e\u53d6\u308a\u6d88\u3057<\/strong><\/li>\n<li><strong>\u4f1a\u793e\u6cd5\u306b\u3088\u308b\u904e\u6599<\/strong><\/li>\n<li><strong>\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u63a8\u8a08\u8ab2\u7a0e<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"avreqkopc2m8yq0u86t0n5\">4-1.\u9752\u8272\u7533\u544a\u627f\u8a8d\u306e\u53d6\u308a\u6d88\u3057<\/h3>\n<p><strong>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u9055\u53cd\u3059\u308b\u3068\u3001\u9752\u8272\u7533\u544a\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u9752\u8272\u7533\u544a\u3092\u53d6\u308a\u6d88\u3055\u308c\u308b\u3068\u3001\u4f1a\u793e\u306e\u4fe1\u7528\u554f\u984c\u306b\u5f71\u97ff\u3059\u308b\u307b\u304b\u3001\u6700\u592765\u4e07\u5186\u306e\u6240\u5f97\u63a7\u9664\u3084\u7d14\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u5f71\u97ff\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u73fe\u72b6\u3001\u56fd\u7a0e\u5e81\u306f<span style=\"font-size: 16px; color: #333333;\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u9055\u53cd\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u53d6\u5f15\u306e\u4e8b\u5b9f\u304c\u78ba\u8a8d\u3067\u304d\u308c\u3070\u3001\u76f4\u3061\u306b\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u898b\u89e3\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"vjfpwwon4u6x6u6p5jfh4\">4-2.\u4f1a\u793e\u6cd5\u306b\u3088\u308b\u904e\u6599<\/h3>\n<p><strong>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u9055\u53cd\u3057\u305f\u5834\u5408\u3001\u4f1a\u793e\u6cd5\u4e0a\u306e\u5e33\u7c3f\u4fdd\u5b58\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u3082\u62b5\u89e6\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u9069\u5207\u306b\u5bfe\u5fdc\u3067\u304d\u3066\u304a\u3089\u305a\u3001\u91cd\u8981\u306a\u66f8\u985e\u304c\u4fdd\u5b58\u3067\u304d\u3066\u3044\u306a\u3044\u3001\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\u4e2d\u306b\u6d88\u5931\u30fb\u6539\u3056\u3093\u3055\u308c\u3066\u3044\u305f\u308a\u3001\u7a0e\u52d9\u7f72\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3066\u5e33\u7c3f\u66f8\u985e\u3092\u63d0\u793a\u3067\u304d\u306a\u3044\u306a\u3069\u3001\u4f1a\u793e\u6cd5\u306b\u62b5\u89e6\u3057\u3066\u3044\u308b\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306f\u3001100\u4e07\u5186\u4ee5\u4e0b\u306e\u904e\u6599\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002(\u4f1a\u793e\u6cd5976\u6761)<\/p>\n<h3 id=\"9aix0s1fnr5pkzote4zaa\">4-3.\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u63a8\u8a08\u8ab2\u7a0e<\/h3>\n<p><strong>\u56fd\u7a0e\u95a2\u4fc2\u306e\u5e33\u7c3f\u306b\u4e0d\u5099\u304c\u591a\u3044\u5834\u5408\u3001<span style=\"color: #e25041;\">\u63a8\u8a08\u8ab2\u7a0e<\/span>\u304c\u304a\u3053\u306a\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u610f\u56f3\u7684\u306a\u524a\u9664\u30fb\u6539\u3056\u3093\u3001\u53d6\u5f15\u8a18\u9332\u306e\u96a0\u853d\u304c\u3042\u3063\u305f\u3068\u5224\u65ad\u3055\u308c\u308c\u3070<span style=\"color: #e25041;\">\u8ffd\u5fb4\u8ab2\u7a0e<\/span>\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u63a8\u8a08\u8ab2\u7a0e\u3068\u306f\u3001\u9069\u5207\u306b\u5e33\u7c3f\u66f8\u985e\u304c\u4fdd\u5b58\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u7a0e\u52d9\u7f72\u304c\u540c\u696d\u4ed6\u793e\u306e\u5b9f\u7e3e\u3084\u904e\u53bb\u306e\u58f2\u4e0a\u9ad8\u306a\u3069\u304b\u3089\u6240\u5f97\u3092\u63a8\u8a08\u3057\u3001\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3067\u3059\u3002\u6b63\u78ba\u306b\u7533\u544a\u3057\u305f\u5834\u5408\u3088\u308a\u3082\u3001\u7a0e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u6539\u3056\u3093\u3084\u96a0\u307a\u3044\u304c\u60aa\u8cea\u3060\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u901a\u5e38\u306e\u8ffd\u5fb4\u8ab2\u7a0e35\uff05\u52a0\u3048\u300110\uff05\u304c\u52a0\u91cd\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2 id=\"rwzm3aht0xkrwu1d1i5j2n\">5.\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u3088\u304f\u3042\u308b\u7591\u554f<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u3064\u3044\u3066\u3001\u3088\u304f\u3042\u308b\u7591\u554f\u306b\u304a\u7b54\u3048\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"bkrtn42s9tdd69g7bqzba\">\uff31\uff11\uff1a\u3053\u308c\u307e\u3067\u901a\u308a\u3001\u7d19\u3067\u4fdd\u5b58\u3057\u305f\u3089\u7f70\u305b\u3089\u308c\u307e\u3059\u304b\uff1f<\/h3>\n<p><a href=\"#cdx0ay2nnyn85a39hatoko\" target=\"_self\"><strong>\u300c3.\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u30fb\u533a\u5206\u5225\u306e\u5bfe\u5fdc\u65b9\u6cd5\u300d<\/strong><\/a><strong>\u3067\u89e3\u8aac\u3057\u3066\u3044\u308b\u901a\u308a\u3001\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u3068\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u5bfe\u8c61\u3068\u306a\u308b\u66f8\u985e\u306f\u3001\u7d19\u3067\u4fdd\u5b58\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u5bfe\u8c61\u66f8\u985e\u306b\u95a2\u3057\u3066\u306f\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><br \/>\n<strong>\u305d\u306e\u305f\u3081\u3001<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u62b5\u89e6\u3059\u308b\u3068\u7f70\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u96e3\u3057\u3055\u3092\u611f\u3058\u3066\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001<span style=\"font-size: 16px; color: #333333;\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b<\/span>\u5bfe\u5fdc\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.ht-tax.or.jp\/\" target=\"_blank\" rel=\"noopener\"><strong>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/strong><\/a>\u3067\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u3082\u3054\u76f8\u8ac7\u3092\u304a\u53d7\u3051\u3057\u3066\u3044\u307e\u3059\u3002\u304a\u56f0\u308a\u306e\u3053\u3068\u304c\u3042\u308c\u3070\u3001\u305c\u3072\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"4e46vogqcobm9l20nm0rbe\">\uff31\uff12\uff1a\u3053\u308c\u307e\u3067\u306e\u3059\u3079\u3066\u306e\u66f8\u985e\u3092\u30c7\u30fc\u30bf\u5316\u3057\u3066\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/h3>\n<p><strong>2024\u5e74\u306e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u7fa9\u52d9\u5316\u4ee5\u524d\u306e\u30c7\u30fc\u30bf\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7d19\u3067\u306e\u4fdd\u5b58\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u56fd\u7a0e\u95a2\u4fc2\u306e\u5e33\u7c3f\u3084\u66f8\u985e\u306f\u30017\u5e74\u9593\u306e\u4fdd\u7ba1\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u7d19\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u4fdd\u7ba1\u671f\u9650\u3092\u5b88\u3063\u3066\u3057\u3063\u304b\u308a\u3068\u4fdd\u5b58\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"ww092c0h55m88eg7z86fzo\">\uff31\uff13\uff1a\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306f\u3001\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u306e\u30ab\u30e1\u30e9\u3067\u64ae\u5f71\u3057\u3066\u3082\u5927\u4e08\u592b\u3067\u3057\u3087\u3046\u304b\uff1f<\/h3>\n<p><strong>\u9818\u53ce\u66f8\u3084\u8acb\u6c42\u66f8\u306a\u3069\u306e\u66f8\u985e\u306f\u3001\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u306e\u30ab\u30e1\u30e9\u3067\u64ae\u5f71\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u89e3\u50cf\u5ea6\u3084\u30ab\u30e9\u30fc\u306a\u3069\u306e\u8981\u4ef6\u306b\u5247\u3063\u3066\u64ae\u5f71\u30fb\u4fdd\u5b58\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u304f\u308f\u3057\u304f\u306f\u3001<a href=\"#85o0tg1ij6esl90iwwaumh\" target=\"_self\"><strong>\u300c3-2.\u533a\u5206\uff12\uff1a\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3010\u4efb\u610f\u3011\u300d<\/strong><\/a>\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"ae3x8p3mr3eiittvz40e5\">\uff31\uff14\uff1a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306e\u958b\u59cb\u306f\u7a0e\u52d9\u7f72\u306b\u7533\u8acb\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/h3>\n<p><strong>2022\u5e74\uff08\u4ee4\u548c4\u5e74\uff091\u6708\u4ee5\u964d\u3001\u7a0e\u52d9\u7f72\u3078\u306e\u4e8b\u524d\u7533\u8acb\u306f\u4e0d\u8981\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/strong><\/p>\n<h3 id=\"5nk75l5vzv4lvpv0stk8u\">\uff31\uff15\uff1a\u96fb\u5b50\u30c7\u30fc\u30bf\u306f\u3001\u4f55\u306b\u4fdd\u5b58\u3059\u308c\u3070\u3044\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/h3>\n<p><strong>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u5148\u306b\u6307\u5b9a\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u4f1a\u793e\u72ec\u81ea\u306e\u30b7\u30b9\u30c6\u30e0\u306e\u307b\u304b\u3001JIIMA\u8a8d\u8a3c\uff08\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6cd5\u7684\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5e02\u8ca9\u306e\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u3001\u30b5\u30fc\u30d3\u30b9\uff09\u3092\u53d7\u3051\u3066\u3044\u308b\u4f1a\u8a08\u30bd\u30d5\u30c8\u3001\u30d1\u30bd\u30b3\u30f3\u306e\u30cf\u30fc\u30c9\u30c7\u30a3\u30b9\u30af\u3001USB\u30e1\u30e2\u30ea\u3001\u30af\u30e9\u30a6\u30c9\u30b9\u30c8\u30ec\u30fc\u30b8\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u9078\u629e\u80a2\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3084\u5229\u7528\u306e\u3057\u3084\u3059\u3055\u306e\u307b\u304b\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306a\u3069\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306e\u8981\u4ef6\u3078\u306e\u5bfe\u5fdc\u3001\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u306e\u65b9\u6cd5\u306a\u3069\u3001\u7dcf\u5408\u7684\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u9069\u5207\u306a\u4fdd\u5b58\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u5834\u5408\u3001<a href=\"#q5lk5phzvtrl2oamm2ow6\" target=\"_self\"><strong>\u300c4.\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u62b5\u89e6\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u300d<\/strong><\/a>\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"rgy8t3u07cpbjntu9d55v\">\uff31\uff16\uff1a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3067\u304d\u3066\u3044\u308b\u304b\u4e0d\u5b89\u3067\u3059\u3002\u78ba\u8a8d\u3059\u308b\u65b9\u6cd5\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u7b56\u306f\u3068\u3063\u305f\u3082\u306e\u306e\u3001\u6cd5\u306b\u5247\u3063\u305f\u5bfe\u5fdc\u304c\u3067\u304d\u3066\u3044\u308b\u304b\u3001\u4e0d\u5b89\u306b\u306a\u308b\u304a\u6c17\u6301\u3061\u306f\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u304c\u63d0\u793a\u3057\u3066\u3044\u308b\u8cc7\u6599\u304c\u3001\u4e0d\u5b89\u3092\u89e3\u6d88\u3059\u308b\u53c2\u8003\u306b\u306a\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/GOZ0uzbM6wPECSxkY8yiALHTU-1769667064.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/pdf\/0023006-085_01.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5 \u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u65b9\u6cd5\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2 id=\"9nqg3lbglbiswyfwhbhui\">6.\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u5fdc\u306f\u3001\u8fbb\u30fb\u672c\u90f7 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#111111;\"><strong>\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/strong><\/span><br \/>\n<span style=\"font-size: medium; color: #111111;\">\u7a0e\u52d9\u9867\u554f\u3060\u3051\u3067\u306a\u304f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u95a2\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u306e\u63d0\u6848\u3084\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306a\u3069\u3082\u884c\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u5b89\u5fc3\u3057\u3066\u304a\u4efb\u305b\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"fwh2pyx0cpt5qk1mjbmubs\">7.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001<strong><span style=\"color: #e25041;\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5<\/span><\/strong>\u306b\u3064\u3044\u3066\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u307e\u3068\u3081\u307e\u3057\u305f\u3002<br \/>\n\u3082\u3046\u4e00\u5ea6\u3001\u632f\u308a\u8fd4\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u56fd\u7a0e\u95a2\u4fc2\u306e\u66f8\u985e\u3067\u3059\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/tyuv3skcdtj-57d942dc1447.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u30013\u3064\u306e\u533a\u5206\u306b\u5206\u304b\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u4fdd\u5b58\u8981\u4ef6\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u533a\u5206\uff11\uff1a\u81ea\u793e\u304c\u4e00\u8cab\u3057\u3066\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u3067\u4f5c\u6210\u3057\u305f\u56fd\u7a0e\u95a2\u4fc2\u306e\u5e33\u7c3f\u3084\u66f8\u985e<\/strong><\/li>\n<li><strong>\u533a\u5206\uff12\uff1a\u76f8\u624b\u304b\u3089\u7d19\u3067\u53d7\u3051\u53d6\u3063\u305f\u66f8\u985e\u3084\u81ea\u793e\u304c\u7d19\u3067\u6e21\u3057\u305f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306e\u63a7\u3048<\/strong><\/li>\n<li><strong>\u533a\u5206\uff13\uff1a\u96fb\u5b50\u7684\u306b\u767a\u884c\u3057\u305f\u308a\u3001\u53d7\u3051\u53d6\u3063\u305f\u66f8\u985e<\/strong><\/li>\n<\/ul>\n<\/div>\n<p><strong>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u62b5\u89e6\u3057\u305f\u5834\u5408\u30013\u3064\u306e\u7f70\u5247\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"attention 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[&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":2578,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-2585","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2585","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=2585"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2585\/revisions"}],"predecessor-version":[{"id":2588,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2585\/revisions\/2588"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/2578"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=2585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=2585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}